OAKLAND UNIFIED...as "Qualified" certification based upon the Oakland Unified School District's Fiscal Year 2009-2010 report. The California Education Code Sections 42130,43131, (a)(1),

OAKLAND UNIFIED

SCHOOL DISTRICT

Board Office Use: Legislative File Info. File ID Number 09-3339 Introduction Date 12-07-09 Enactment Number Enactment Date

Memo To

From

Board Meeting Date

Subject

every student. every dassroom. every day.

Board of Education

Tony Smith, Superintendent Vernon Hal, Chief Financial Officer

December 09, 2009

First Interim Financial Report - Fiscal Year 2009-2010

Action Requested

Background

Recommendation

Attachments

Approval by the Board of Education of the First Interim Financial Report and authorization for submittal to the Alameda County Superintendent of Schools as "Qualified" certification based upon the Oakland Unified School District's Fiscal Year 2009-2010 report.

The California Education Code Sections 42130,43131, (a)(1) , and 43131,(a)(2) , require school districts to prepare a financial and budgetary report for the period ending October 31, of each year. This report must certify whether or not the district is able to meet its financial obligation for the remainder of the fiscal year, and also to meet any mUlti-year commitments.

Approval by the Board of Education of the First Interim Financial Report and authorization for submittal to the Alameda County Superintendent of Schools as "Qualified" certification based upon the Oakland Unified School District's Fiscal Year 2009-2010 report.

• Form C 1 - District I nterim Certification • Form 01 - General Fund Summary Revenues Expenditures and Changes in

Fund Balance • Form 09-67 - All Funds Summary Revenues Expenditures and Changes in

Fund Balance • Form 11 - Adult Education Fund • Form 12 - Child Development Fund • Form 13 - Cafeteria Special Revenue Fund • Form 14 - Deferred Maintenance Fund • Form 17 - Special Reserve Fund for Other Than Capital Outlay Projects • Form 21 - Building Fund • Form 25 - Capital Facilities Fund • Form 30 - State School Building Lease-Purchase Fund • Form 35 - County School Facilities Fund • Form 40 - Special Reserve fund for Capital Outlay Projects • Form 51 - Bond Interest and Redemption Fund • Form 53 - Tax Override Fund

www.ouscLk12.ca.u§

www.ouscLk12.ca.u

File ID Number 09-3339 Introduction Date 12-07-09 Enactment Number Enactment Date

~ OAKLAND UNIFIED ~ SCHOOL DISTRICT

• Form 56 - Debt Service Fund • Form 67 - Self-Insurance Fund • Form A 1-Average Daily Attendance • Form CASH - Cash Flow Worksheet • Form 01 CSI - Criteria and Standards • Form MYP1 - Multiyear Projections • Form RL1 - Revenue Limit Summary

Page 2

OAKLAND UNIFIED ~..... SCHOOL DISTRICT

every tudent. eve.ry cla5sroom. '/:Very day.

Fir •r ..... •a

·sea Year 20 9-2

Prepared for

Board of Education Specia eeting

December 09, 2009

File ID Number: () q - 33 )'1 Introduction Date: l2 - '1 - 05 En,,'men' Numb." ~

Enactment Date: 0

By:

Form Cl - District Interim Certification

First Interim Oakland Unified DISTRICT CERTIFICATION OF INTERIM REPORT 01612590000000

Alameda County For the Fiscal Year 2009-10 Form CI

state-adopted Criteria an

Signed: ~"---t---I--"---""'R-------- Date: 1 10/09

action shall be taken on this report during a regular or authorized special meeting of the governing board.

To the County Superintendent of Schools:

This interim reem and certiflcation of financial condition are hereby filed by !he ~~:M ofthe school district (Pursuantto EC Section 42131)

Meeting Date: December 09, 2009

CERTIFICATION OF FINANCIAL CONDITION

Signed: P

~

iden! of the Governing Board

POSITIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will meet its financial obligations for the current fiscal year and subsequent two fiscal years.

X QUALIFIED CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district may not meet its financial obligations for the current fiscal year or two subsequent fiscal years.

NEGATIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will be unable to meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year.

Contact person for additional information on the interim report:

Name: Vernon Hal Telephone: 510-879-4622

Title: Chief Financial Officer E-mail: [email protected]

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Review form (Form 01 CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification.

Not

Funded ADA for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption.

Met

California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: ci (Rev 07/01/2009) Page 1 of 3 Printed: 1218/2009 6:36 PM

First Interim Oakland Unified DISTRICT CERTIFICATION OF INTERIM REPORT 01612590000000 Alameda County For the Fiscal Year 2009-10 FormCI

Not Met Met

5 and

Projected enrollment any current or two subsequent years has not changed by more than two percent since buqget adoption.

Projected revenue limit any current or two ""U'J",,"'''''''''''' years has not changed by more than two percent since buqget adoption.

requirement Deferred Maintenance for a five-year period from 2008-09 through 2012·13. Therefore, this item has been inactivated for that period.

occurring adoption meet the req contribution to the ongoing and major maintenance account (Le.• restricted maintenance account).

AV:::IllaOle reserves for undesignated amounts) meet minimum requirements for the current and two subsequent fiscal years.

X

X

X

X

X

X

X

X

X

SUPPLEMENTAL INFORMATION No Yes IContingent L.iabilities Have allY known or contingent liabilities (e.g., financial or program I

audits, litigation. state compliance reviews) occurred since budget i 81

XIadoption that may impact the budget?

I

82 Are there ongoing general fund expenditures funded with one·time I

to Fund Ongoing Using One·time Revenues

revenues that have changed since budget adoption by more than five X Ipercent?

:

83

Expenditures

.. Temporary Interfund Are there projected temporary borrowings betweell funds? XBorrowings

Are any projected revenues for any of the current or two subsequent cOntingent Revenues 84 Ifiscal years contingent on reauthorization by the local government, Ispecial legislation, or other definitive act (e.g., parcel tax, forest X ! reserves)?

Contributions Have contributions from unrestricted to restricted resources, orS5 transfers to or from the general fund to cover operating deficits, changed since budget adoption by more than $20.000 and more than

I

I X

5% for any of the current or two subsequent fiscal years? ii

California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: ci (Rev 07/01/2009) Page 2of3 Printed: 12/812009 6:36 PM

First Interim Oakland Unified DISTRICT CERTIFICATION OF INTERIM REPORT 01 612590000000 Alameda County For the Fiscal Year 2009-10 FormCI

SUPPLEMENTAL INFORMATION (continlled) ... S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt

S7a Postemployment· Benefits Other than Pensions

i S7b Other Self-insurance

Benefits

S8 Status of Labor Agreements

SS Labor Agreement Budget Revisions

I S9 Status of Other Funds

I

agreements?

· If yes, have annual payments for the current or two subsequent fiscal years increased over prior year's (200S-09) annual payment?

· If yes, will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

Does the district provide postemploymentbenefits other than pensions (OPE B)?

· If yes, have there been changes since budget adoption in OPEB liabilities? Does the district operate any self-insurance programs (e.g., workers' compensation )?

· If yes, have there been changes since budget adoption in self-insurance liabilities? As of first interim prOjections, are salary and benefit negotiations still unsettled for:

· Certificated? (Section S8A, Line 1 b) · Classified? (Section SSB, Line 1b) · Management/supervisor/confidential? (Section SSC, Line 1b) For negotiations settled since budget adoption, per Government Code Section 3547.5(c), are budget revisions still needed to meet the costs of the collective bargaining agreement(s) for:

· Certificated? (Section SSA, Line 3) • Classified? (Section SSB, Line 3) Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year?

No

I

X

i

I X

I

I

I X

i

I

!

n/a n/a

I X

Yes

X

X

I

I X

i

I

I X

X X

i X

I i

I

I ADDITIONAL FISCAL INDICATORS I A1

I I I A2

I I

I A3

A4 I

A5

Negative Cash Flow

Independent Position Control

DeClining Enrollment

New Charter Schools Impacting District Enrollment

Salary Increases Exceed COLA

I

i

I

i

I i

Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund?

Is personnel position control independent from the payroll system?

Is enrollment decreasing in both the prior and current fiscal years?

Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior or current fiscal year?

Has the district entered into a bargaining agreement where any of the current or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state

- -. . . ?funded cost of liVing adjustment.

I I

I I

I I

No

X

X

Yes

X

X

X

A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health benefits for current or retired employees?

Independent Financial Is the district's financial system independent from the county office System system?

Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6(a).

A9 C::::Ch'"""a-n-g-e~o·-;f-;C~B;:-'O~o-r----l-"7H-;-a-v-e"7thC--ere been personnel changes in the superintendent or chief Superintendent business official (CBO) poSitions within the last 12 months?

California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: ci (Rev 07/01/2009) Page 3 of 3 Printed: 1218/2009 6:36 PM

i

Form 01 - General Fund Summary Revenues

Expenditures and Changes in Fund Balance

2009-10 First Interim Oakland Unified General Fund 01 612590000000

Alameda County Unrestricted (Resources 0000-1999) Form 011

Revenues. Expenditures. and Changes in Fund Balance

8010-8099 I--==-=--'-'-!=--j-·······,·,===::.:.:.:'+--==-=:..:=="---t-·······,·,··:===.=..r-- ---=""-l--=9 8100-8~9 ~--~~~~----§§.:I.IL~------~~W---~~~1?~~______~~_~~ 8300-8599 1--"'''''''''-'-'''"'''''"-'-ii---'''='''-'-'=''-''-li----''''''''''-'-'-'=''''-j---'''=''-''-=''''-t------'''''''4---Y.C!U2.j

8600-8799 ~~~~~~-~~~~'+_-~~~~+--

3000-89~ ~~~~~~-~~~~~-~~~~+-~~~~~---~~+_~~~

4000~999 ~~~~~~-~~~~~~'~-~~~~+--2~~~'~~---~~+_~~

6000-8999 ~~~~~~~_~~~~'+_-~~~~L-~~~~~---~~+_~~

6000-8999 r--~~~~--~~~'+_--~~~+--~~~~---~~+-~~ 7100-7299

7400-7499 ~2~~~'.'!-r-~~~!:.':!.!'+_-~~~~+--2~~~~---~~+_~~

7300-73~ I---.\'~~~~_ 1££!.I~~~_-"~~~+- ......1~!li!l'!:l~

8900-8929 I---~~~~r----'~~~~~-~~~~-~~~~~---~~'+_-~~

7600-7629 ~-~~~~--2~~~!...I--~~~~+--.!E'~~~--.---.------':'~+_~~'!!1

REVENUES

1) Revenue LimH Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating ExpendHures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

Califomia Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 05/26/2009) Page 1 Printed: 121412009 4:28 PM

2009-10 First Interim Oakland Unified General Fund 01 61259 0000000


Revenues. Expenditures, and Changes in Fund Balance

1) Beginning Fund Balance

a) As of July 1 Unaudited 9791

c) As of July 1 -Audited (F1a + F1b)

e) Adjusted Beginning Balance (F1c + Fld)

2) Ending Balance, June 30 (E + F1e)

b) Audit Adjustments 9793

d) Other Restatements 9795

Components of Ending Fund Balance

a) Reserve for

Revolvlng Cash 9711

b) Designated Amounts

Stores 9712

Prepaid Expenditures 9713

All Others 9719

General Reserve 9730

Legally Restricted Balance 9740

Designated for Economic Uncertainties 9770

Designa1ed for the Unrealized Gains of Investments

and Cash in County Treasury 9775

Other Designations 9780

Program Operations 0000 9780

Program Operations 1100 9780

Audit Findings 0000 9780




c) Undesignated Amount 9790

9790

Califomia Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 05/2612009) Page 2 Printed: 121412009 4:28 PM


Alameda County Unrestricted (Resources 0000-1999) FormOH


REVENUE LIMIT SOURCES

Principal Apportionment State Aid - Current Year

Charter Schools General Purpose Entitlement - State Aid

State Aid - Prior Years

Tax Relief Subventions Homeowners' Exemptions

Timber Yield Tax

Other Subventions/In-Lieu Taxes

County & District Taxes Secured Roll Taxes

Unsecured Roll Taxes

Prior Years' Taxes

Supplemental Taxes

Education Revenue Augmentation Fund (ERAF)

Community Redevelopment Funds (S8617/699/1992)

Penalties and Interest from Delinquent Taxes

Miscellaneous Funds (EC 41604) Royalties and Bonuses

Less: Non-Revenue Lim~ (50%) Adjustment

Revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Cunrent Year

Continuation Education ADA Transfer

Commun~ Day Schools Transfer

Special Education ADA Transfer

All Other Revenue Limit Transfers - Cunrent Year

PERS Reduction Transfer

0000

2200

2430

6500

All Other

Transfers to Charter Schools In Lieu of Property Taxes

Property Taxes Transfers

Revenue Limit Transfers - Prior Years

8011

8015

8019

8021

8022

8029

8041

8042

8043

8044

8045

8047

8048

8081

8082

8089

8091

8091

8091

8091

8091

8092

8096

8097

8099

8110

8181

8182

8220

8260

8270

8280

8281

8285

8287

FEDERAL REVENUE

Maintenance and Operations

Special Education EntiOement

Special Education Discretionary Grants

Child Nutrition Programs

Forest Reserve Funds

Flood Control Funds

Wildlife Reserve Funds

FEMA

Interagency Contracts Between LEAs

Pass-Through Revenues from Federal Sources

Page 3 Printed: 121412009 4:28 PM




Vocational and Applied Technology Education

Safe and Drug Free Schools 3700-3799

JTPAI WIA 5600-5625

Other Federal Revenue All Other

STATE REVENUE

Other State Apportionments

ROCIP Entitlement Current Year 6360

Prior Years 6360

Special Education Master Plan Current Year 6500

Prior Years 6500

Home-1o-School Transportation 7230

Economic Impact Aid 7090-7091

Spec. Ed. Transportation 7240

All Other State Apportionments - Current Year All Other

All Other State Apportionments - Prior Years All Other

Year Round School Incentive

Class Size Reduction, K-3


Mandated Costs Reimbursements

Lottery - Unrestricted and Instructional Materials

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions

Other Subventionslln-Lieu Taxes

Pass-Through Revenues from State Sources

7155.7156.7157. Instructional Materials 7158. 7160.7170

School Based Coordination Program 7250

DrugiAicohollTobacco Funds 6650-6690

Healthy Start 6240

Class Size Reduction Facilities 6200

School Community Violence Prevention Grant 7391

Quality Education Investment Act 7400

All Other State Revenue All Other

8290

8290

8290

8311

8319

8311

8319

8311

8311

8311

8311

8319

8425

8434

8520

8550

8560

8575

8576

8587

8590

8590

8590

8590

8590

8590

8590

8590

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Non-Ad Valorem Taxes Parcel Taxes

Other

8615

8616

8617

8618

8621

8622

8625

Page 4 Printed: 1214/2009 4:28 PM


Alameda County Unrestricted (Resources 0000-1999) FormOll

Revenues, Expenditures, and Changes in Fund Balance

Objec1 Resource Codes Codes

Penalties and Interest from Delinquent Non-Revenue

Limit Taxes

Sales Sale of Equipment/Supplies

Sale of Publications

Food Service Sales

All Other Sales

Leases and Rentals

Interest

Net Increase (Decrease) in the Fair Value of Investments

Fees and Contracts

Adult Education Fees

Non-Resident Students

Transportation Fees From Individuals

Transportation Services 7230,7240

Interagency Services All Other

Mitigation/Developer Fees

All Other Fees and Contracts

Other Local Revenue

Plus: Misc Funds Non-Revenue Limit (50%) Adjustment

Pass-Through Revenues From Local Sources

All Other Local Revenue

Tuition

All Other Transfers In

Transfers Of Apportionments Special Education SELPA Transfers

From Districts or Charter Schools 6500

From County Offices 6500

From JPAs 6500

ROC/P Transfers

From Districts or Charter Schools 6360

F rom County Offices 6360

FromJPAs 6360

Other Transfers of Apportionments

From Districts or Charter Schools All Other

From County Offices All Other

From JPAs All Other

All Other Transfers In from All Others

8629

8631

8632

8634

8639

8650

8660

8662

8671

8672

8675

8677

8677

8681

8689

8691

8697

8699

8710

8781-8783

8791

8792

8793

8791

8792

8793

8791

8792

8793

8799

California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 05/26/2009) _____________________ ge_5 p.ri.nt.e.d:_121.4.1.20.0.9_4:.2.8.P.M__p_a.:.. ______________________

--~--~~~~~~------------------------------------------------------------------------

2009-10 First Interim Oakland Unified General Fund 01612590000000


Revenues, Expenditures. and Changes in Fund Balance

Description

CERnFICATED SALARIES

Certificated Teachers' Salaries

Certificated Pupil Support Salaries

Resource Codes

Certificated Superviscrs' and Administrators' Salaries

Other Certificated Salaries

TOTAL, CERTIFICATED SALARIES

CLASSIFIED SALARIES

Classified I nstructional Salaries

Classified Support Salaries

Classified Superviscrs' and Administrators' Salaries

Clerical, Technical and Office Salaries

Other Classified Salaries

TOTAL CLASSIFIED SALARIES

EMPLOYEE BENEFITS

STRS

PERS

OASDVMedicarelAl1emative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation

OPEB, Allocated

OPEB, Active Employees

PERS Reduction

Other Employee Benefits

TOTAL EMPLOYEE BENEFITS

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials

Books and Other Reference Materials

Materials and Supplies

Noncapitalized Equipment

Food

TOTAL, BOOKS AND St,lPPLIES

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services

Travel and Conferences

Dues and Memberships

Insurance

Operations and Housekeeping Services

Rentals, Leases, Repairs, and Noncapitalized Improvements

Transfers of Direct Costs

Transfers of Direct Costs -Interfund

Professional/Consulting Services and Operating Expenditures

Communications

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

~

I Board Approved Object Origi~~~udget : Operating Budget Actual~c~o Date Codes • (13)

1100 93,560,333.74 90,508,034.34 18,940612.06

1200 2457820.03 2,559 293.61 536,850.49

1300 16580338.40 16,043,!}!}4.25 1 5,209,973.07 :

1900 1,900357.91 1 1,869,332.07 498,341.30 I 114498 850.08 110980654.27. 25,185776.92

2100 184,166.90 ?~:3.,~ 38,267.31

2200 14585,463.25 15 784 728.65 4,940459.72

2300 •

10,517695.33 10,606,462.07 3177674.79

2400 13,977,192.11 13,552,677.46

2900 93575.85 108,045.85

39,358,133.44 40295212.15 12,437,523.27 :

I 3101-3102 : 9214673.54 8,535,840.10 2033,678.20

3201-3202 3,374,202.52 3,515,169.39 1086 239.96

3301-3302 1 4,488,759.76 4136761.84 1 1,257 629.96

3401-3402 ~~8 679 175.97 28 315,586.14 6,544,854.00

3501-3502 450890.09 436,684.66 52,974.54

3601-3602 7933 761.62 1 7,528,632_13 1,979 276.29

3701-3702 0.00 0.00 0.00

3751-3752 . 0.00 0.00 : 0.00

3801-3802 722,217.17 315,900.16 347,535.88

3901-3902 1 213,688.22 1 1'1~:~ 480751.66 .56 087 568.89 53,96144 .....J ..378314O.59

4100 191,129.31 2223,502.82 1 900238.42

4200 ~306.22 454 726.07 53895.63

4300 1.512.69 11,678,838.39 1,321,241.76 1

4400 860,912.47 901,758.61 122384.88 1

4700 0.00 O.O() 0.00

15,109,860.69 15,258,825.89 • 2397740.69

5100 0.00 129,365.74 129,365.74

5200 r377 830.81 627701.35 61957.71

5300 253825.13 328489.25 73,239.25 i

5400-5450 0.00 400.00 1

0.00 :

5500 8 798,733.63 8598881.15 1,7

6100

6170

6200

6300

6400

6500

7110

7130

7141

7142

7143

7211

7212

7213

6500 7221

6500

6500

6350,6360

6350,6360

6350,6360

All Other

7222

7223

7221

7222

7223

7281-7283 ~~~~--==-+---==.!='-""'-r--~'=":';='-=''''-t---'=:..:.t='::':'-'::':::''f-----=':':'''-!

2009-10 First Interim Oakland Unified General Fund 01612590000000



OUTlAY

Land Improvements

Buildings and Improvements of Buildings

Books and Media for New School Libraries or Major Expansion of School Libraries

Tuition Tuition for Instruction Under Interdistrict Attendance Agreements

State Special Schools

Tuition, Excess Costs, and/or Deficit Payments PaymentsJo Districts or Charter Schools

Payments to County Offices

Payments toJPAs

Transfers of Pass-Through Revenues To Districts or Charter Schools

To County Offices

ToJPAs

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools

To County Offices

To JPAs

ROCIP Transfers of Apportionments To Districts or Charter Schools

To County Offices

ToJPAs

Other Transfers ofApportionments

All Other Transfers

All Other Transfers Out to All Others 7299

Debt Service Debt Service - Interest 7438

Other Debt Service - Principal 7439

7310

7350

..---'''''-'''4

Califomia Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 05126/2009) Page 7 Printed: 1214/2009 4:28 PM




Description

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

From: Special Reserve Fund

From: Bond Interest and

Redemption Fund

Other Authorized Intenund Transfers In

(al TOTAL, INTERFUND TRANSFERS IN

INTERFUND TRANSFERS OUT

To: Child Development Fund

To: Special Reserve Fund

To: State School Building Fundi

County School Facilities Fund

To: Deferred Maintenance Fund

To: Cafeteria Fund

Other Authorized Interfund Transfers Out

(h) TOTAL INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

State Apportionments

Emergency Apportionments

Proceeds

Proceeds from SalelLease-Purchase of land/Buildings

Other Sources

Transfers from Funds of

LapsedJReorganized LEAs

Long-Term Debt Proceeds

Proceeds from Certificates of Participation

Proceeds from Capital Leases

Proceeds from Lease Revenue Bonds

All Other Financing Sources

(c) TOTAL, SOURCES

USES

Transfers of Funds from

Lapsed/Reorganized LEAs

All Other Financing Uses

(ill TOTAL. USES

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

categorical Education Block Grant Transfers

I Transfers of Restricted Balances

(e) TOTAL, CONTRIBUTIONS

ITOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)

Resource Codes

Board Approved I Object Original Budget Operating Budget Actuals To Date Codes (A) IB} IC)

1

6912 2,456,226.00 1,397,245.73 0.00 :

6914 0.00 0.00 0.00

8919 2,470,317.00 2,470,317.00 264.067.00

4,926,543.00 3,667,562.73 264,067.00

7611 0.00 0.00 0.00

7612 I

0.00 0.00: 0.00

7613 I 0.00 i 0.00 0.00 7615 i 0.00 0.00 0.00

7616 0.00 233790.00 0.00

7619 850,000.00 650,000.00 : 291892.00

850000.00 1,083 790.00 291892.00

8931 i 0.00 : 0.00. 0.00

I i

8953 0.00 0.00 0.00.

8965 0.00 I 0.00 0.00

8971 0.00 0.00 0.00

8972 0.00 i 0.00 0.00 :

8973 0.00 0.00 0.00 1

8979 0.00 153,191.00 153,191.00

0.00 i 153191.00 153191.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

8980 (25,544,L685.93 (30,578,537.94 0.00

8990 0,00 0.00 0.00

8995 0.00 . 0.00 0.00

8997 0.00 0.00 0.00

(25,544,685.93 . (30,578,537.94 0.00

I (21,468,142.93) I (27,641 574.21 125,366.00

Projected Year

ITotals (D)

1,397,245.73

0.00 I

2,470,317.00

3,667,562.73

0.00 I 0.00 i

0.00 I 0.00

233 790.00 !

850000.00 i

1 083,790.00

0.00 I

0.00

0.00

0.00

0.00

0.00 i !

153191.00 :

153191.00

0.00 i

0.00 I

0.00 i

(30,578,537.9)

0.00

0.00

0.00

(30,578,537.94

(27,641,574.21

Difference

I

%Dlff i (Col B &0) ('::)

IE} I

onol i

0.0%1

0.00 : 0.0%1

0.00 0.0% I

0.00 0.0%1

i

0.00 m 0.0%1

0.00 0.0%

0.00 0.0%1

0.00 0.0%

0.00 i 0.0%

0.00 ~

0.00 0.0%

i

m om'",0.00 . I

0.00 1 0.0%

0.00 I 0.0% !

: 0.00 0.0%

0.00 0.0%

0.00 Q.Q%I

0.00 : 0.0%

0.00 0.0%

I 0.00 1 0.0%

0.00 i 0.0%

0.00 0.0%

1

9,00

1

-~

... 0.00 ~

0.00. 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 0512612009) Page 8 Printed: 121412009 4:28 PM


Alameda County Restricted (Resources 2000-9999) Form 011

Revenue, Expenditures, and Changes in Fund Balance

8100~299 ~~~~,!~~__~~~~~__~~~~~__~~~~~......~____~~~__...~~

8300~599 ~~~~~~~2~'~~'!!4.--"2"'~~!!...j.--..~~~~~----__~~,+-__~~

8600-8799 f..-..~~~~!.£jf..-..--'~~~!1...j.....-~~~~!!L.--~~~'!'?:,;!...!-

1000-1999 f..-..-.:!.~~~~f..-..2~~~~--~~~~~--2:~!"£'!':'.:!~--....---~~~--~!Zl!;

2000-2999 f..-..-...!E~~~~-f-.--'~~~~'-I----2.~~~~._..E.~~~~'------_~!!Lj_-.!!.:.!!.l~

OTHER FINANCING SOURCES/USES

7400-7499 1-----'!!.~=""-I--__-'..'=~=_j---------""=_j----..!..C=~"'+---------'='+--~~

7300-7399 L __~~~~i---"":~~~!2..j____...l:'~l.'.:.'~__--'!.l!S!~~~

8900-8929 r-...... -~~~~~--'~""£~~--------.-J!:!~--~~~~~------~~'+---~~ 7600-7629 f..-..__~~~~I-_--,~~~~________.-J!:!~__~~~~~___-,~c.L_~~

7100-7299

REVENUES

1) Revenue Limit Sources

2) Federal Revenue







5) Services and Other Operating Expenditures

6) Capital Outlay




b) Transfers Out

2) Other SourceslUses a) Sources

b) Uses

3) Contributions

California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 0512612009) Page 1 Printed: 1214/2009 4:28 PM




1 ) Beginning Fund Balance a} As ofJuly 1 - Unaudited

b} Audit Adjustments

c)As of July 1 -Audited (F1a + Flb)

d) Other Restatements

e) Adjusted Beginning Balance (Flc + F1d)

2) Ending Balance, June 30 (E + Fle)

Components of Ending Fund Balance a) Reserve for

Revolving Cash

Stores

Prepaid Expenditures

AU Others

General Reserve

Legally Restricted Balance

b) Designated Amounts DeSignated for Economic Uncertainties

Designated for the Unrealized Gains of Investments and Cash in County Treasury

Other Designations

9791

9793

9795

9711

9712

9713

9719

9730

9740

9770

9775

9780

9790

9790

California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 05126/2009) Page 2 Printed: 121412009 4:28 PM




Object

Resource Codes Codes

Ir



Revenue. Expenditures. and Changes in Fund Balance


Safe and Drug Free Schools

JTPA/WIA

Other Federal Revenue


ROC/P Entitlement

Current Year

Prior Years

Special Education Master Plan Current Year

Prior Years

Home-to-School Transportation

Economic Impact Aid

Spec. Ed. Transportation

All Other State Apportionments - Current Year

All Other State Apportionments - Prior Years



Child Nu1rition Programs


Lottery - Unrestricted and Instructional Materh





Instructional Materials

School Based Coordination Program

Drug/AicoholfTobacco Funds

Healthy Start

Class Size Reduction Facilities

School Community Violence

Prevention Grant

Quality Education Investment Act

All Other State Revenue

Other Local Revenue County and District Taxes

Other Restricted levies Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Non-Ad Valorem Taxes Parcel Taxes

3700-3799 8290

5600-5625 8290

All Other 8290

6360

6360

6500

6500

7230

7090-7091

7240

All Other

All Other

7155.7156.7157,

7158.7160.7170

7250

6650-6690

6240

6200

7391

7400

All Other

8311

8319

6311

8319

8311

8311

8311

8311

8319

8425

6434

8520

8550

8560

8575

8576

8587

8590

8590

8590

8590

8590

8590

8590

8590

Page 4 Printed: 121412009 4:28 PM


Alameda County Restricted (Resources 2000-9999) FormOt!


Penalties and Interest from Delinquent Non-Revenue Limit Taxes 8629

Sales Sale of Equipment/Supplies 8631

Sale of Publications 8632

Food Service Sales 8634

All Other Sales 8639

Leases and Rentals 8650

Interest 8660

Net Increase (Decrease) in the Fair Value of Investments 8662

Fees and Contracts Adult Education Fees



Transportation Services

Interagency Services

MitlgationIDeveloper Fees


Other Local Revenue

Plus: Mlsc Funds Non-Revenue Limit (50%)



Tuition

All Other Transfers In

Transfers Of Apportionments SpeCial Education SELPA Transfers From Districts or Charter Schools

From County Offices

FromJPAs

ROCIP Transfers From Districts or Charter Schools

From County Otfices

From JPAs

Other Transfers of Apportionments

From Districts or Charter Schools

From County Otfices

FromJPAs

All Other Transfers In from All Others

8671

8672

8675

7230, 7240 8677

All Other 8677

8681

8689

8691

8697

8699

8710

6500 8791

6500 8792

6500 8793

6360 8791

6360 8792

6360 8793

All Other 8791

All Other 8792

All Other 8793

8799

Califomia Dept of Education SACS Financial Reporting Software - 2009.2.0

_F_ile_:_fu_n_d_i-_a~(R_e_v_0512.6_1_200_9~)_____________________P_age-=-_5_____________________Printed: 1214/2009 4:28 PM


Alameda County Restricted (Resources 2000-9999) Form Oil


Description

CERTIFICATED SALARIES



Resource Codes

Certificated Supervisors' and Administrators' Salaries


TOTAL CERTIFICATED SALARIES

CLASSIFIED SALARIES

Classified Instructional Salaries


Classified Supervisors' and Administrators' Salaries



TOTAL CLASSIFIED SALARIES .....

EMPLOYEE BENEFITS

STRS

PERS

OASDI/MedicarelAitemative




OPEB. Allocated


PERS Reduction


TOTAL EMPLOYEE BENEFITS ....

BOOKS AND SUPPLIES

Approved T ex1books and Core Curricula Materials


Materials and Supplies


Food

TOTAL BOOKS AND SUPPLIES





Insurance

Operations and Housekeeping Services

Rentals. Leases, Repairs, and Noncapilalized Improvements


Transfers of Direct Costs - Interfund

Professional/Consulting Services and

Operating Expenditures

Communications

TOTAL, SERVICES AND OTHER

URES

BoardAp Object Original Budget Operating Codes (AI (B)

1100 29,211,557.32 31 614219.14

1200 7,021,905.10 7,499,443.55

1300 2529513.861 2498,767.44 !

1900 7,633217.78 i 10 364 856.62

46,396,194.06 51,977286.75

2100 8972123.49 9090,709.74

2200 6,585 823.47 7010836.09

2300 2,922267.31 3326651.46

2400 3,464,999.56 3,624,844.29

2900 91,343.00 i 211,041.42

22 036 556.83 ! 23,264,083.00 i

3101-3102 3,853,555.73 • 3,941

3201-3202 2146265.48

3301-3302 2508,898.28 2551477.30 ._.

3401-3402 1 13901.994.77 13.843,676.51

3501-3502 • 214811.02 214617.48

3601-3602 3 684 035.35 1 3,610.877.39

3701-3702 1 0.00 i 0.00

3751-3752 0.00 ! 0.00

3801-3802 685695.56 691226.45

3901-3902 742281.39 892""\1 ,,'"

27737537.58 27959 795.49

4100 2,073.026.87 1,131,593.64

4200 404467.87 485.020.80

4300 •

26646,419.97 1 32882479.80 ....

4400

I

452,885.06 I 1,520,234.53

4700 0.00 • 2,500.00

29576799.77 36021828.77

5100 0.00 880,380.49_ ... 5200 336,550.97 1544795.35

5300 9,000.00 199500.00

5400-5450 0.00 0.00

5500 60.000.00 46.402.09

5600 1 046,480.72 898,282.11

5710 (158,089.37 134.287.25

5750 12,000.00 (2.150.00

5800 .... MO.6.M.6.0 51,380,705.11

5900 39,232.42 84,430.42

'>& O?"l 55,166,632.82,

Projected Year uals To Date Totals

(C) (D)

7299254.68 31,614,219.14

1,635,163.76 7,499 443.55

784648.11 2,498,767.44

2479676.25 10,364,856.62

12,198742.80 51977,286.75

2,077 624.88 9,090,709.74

2,183746.00 7,010,836.09

1,011 087.98 3326651.46

1,084,036.81 3624844.29

67,354.69 211041.42

6423850.36 23,264,083.00

957,513.80 3,941742.951

604066.14 2,213,875.68

667271.58 2551477.30

3.206,230.25 13,843676.51

55722.48 214,617.48

981703.82 3,610,877.39

0.00

E30.00 157,880.47 691 '>""136.60 • 6987525.14 27 959 795.49

866,562.19 1,131,593.64

53840.56 485020.80 ._...

1.301,304.89 32,882479.80

159,440.79 1,520,234.53

0.00 2

360218

880380.49 880,380.49

124,364.30 1544795.35

19,404.17 199,500.00

0.00 1 0.00 •

20082.99 • 46,402.09

!i(j0,394.51 898,282.11 •

447015.00

1900.00 12,150.00

5,317,351.19 51,380,705.11

26,967.88 84,430.42

7 .... "nM".. ""1MI'l

2009-10 First Interim Oakland Unified General Fund 01 612590000000 Alameda County Restricted (Resources 2000-9999) Form Oil

Revenue, Expenditures. and Changes in Fund Balance

Projected Year Object , Original Budget Operating Budget

: I' Board Approved Actuals To Date TotalsI

Description Resource Codes Codes ,I (A) , (8) (C) (D)

I i

CAPITAL OUTLAY

Land 0.00.

Tuition Tuition for Instruction Under Interdistrlct Altendance Agreements

State Special Schools

Tuition. Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools


7110

7130

7141

7142

0.00 0.00 0.00

1-~~--.;:.0,:=,00,,+-----,0:.:;.0:;;:0-c-------~

0.00 0.00, 0.00

0.00 ~ ~

0.00

0.00

0.00

Difference %OiffI (CoIB&D) I (E/B)

(El (F) I

0.00 0.0%1

0.00 0.0%1

0.00 0.0%,

0.0%:

0.00

_____-'O:.:..o:::.:o'-+-____o:::.:."'-OO~" 0.0%1

0.00 I 0.00 I 0.0% ~, ~ ~

Payments to JPAs 7143 ! _--"'O."'OO'+____-'O"-"W.~O-_--.---'O'-".O"'O+-.----~O.""OO""L-----"O.""OO~J!--: , 0.0%1 Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 1.21 538.00 773,670.00 I 0.00 773670.00 I 0.00 0.0%1 To County Offices 7212 0.00 0.00 0.00 0.00 0.00 J 0.0%' ToJPAs 7213 1____~0.~00~----0:::.:1.. ~001~.---~0~.0~0~---~0~.00~.---~0~.00~_~O,_".O~%

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 I

, 0.00 0.00 0.00 0.00

I'

0.00 I

0.0%1

To County Offices 6500 7222 0.00 0.00 , 0.00 0.00 ' 0.00 0.0%

ToJPAs 6500 7223 0.00 0.00 0.00 0.00 0.00

ROC/P Transfers of Apportionments To Districts or Charter Schools 6350,6360 0.0%

To County Offices 6360,6360

ToJPAs 6350,6360

All Other

0.0%

California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 0512612009) Page 7 Printed: 1214/2009 4:28 PM

2009-10 First Interi m Oakland Unified General Fund 01 61259 0000000



TRANSFERS



From: Bond Interest and Redemption Fund

Other Authorized Interfund Transfers In




To: State School Building Fund/


To: Deferred Maintenance Fund

To: Cafeteria Fund


8912

8914

8919

7611

7612

7613

7615

7616

7619

SOURCES

State Apportionments Emergency Apportionments

Proceeds

Proceeds from Sale/Lease-Purchase of Land/Buildings

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs

Long-Term Debt Proceeds Proceeds from Certificates of Participation

Proceeds from Capital Leases



8931

8953

8965

8971

8972

8973

8979

USES

Transfers of Funds from Lapsed/Reorganized LEAs 7651



Contributions from Restricted Revenues 8990

Categorical Education Block Grant Transfers 8995

Transfers of Restricted Balances 8997

Califomia Dept of Education SACS Financial Reporting Software - 2009.2.0

___F_ile_:_fu_n_di_~_(~R_e_v_O_~~09~)__________________________________________ ____________________________________________ ______ p_a~ge_8 P_rinted_:_1_~_~2009 4:28PM


Alameda County Summary - Unrestricted/Restricted Form 011



2) Federal Revenue






5) Services and Other Operating Expenditures

6) Capital Outlay



OTHER FINANCING SOURCESIUSES

1) Interfund Transfers

a) Transfers In

b) Transfers Out

2) Other SourceslUses a) Sources

b) Uses

3) Contributions

8010-8099 L-.J.E;~35:'~!.£I_...!"':~cl.""'l.!:,ui-_-"!:'~"L().'!!~C4_.!.

8300-8599 IL.._...!!'~~'!2:.!ll_--''2'+..1!?2''''''J,;!+--_---,~!..!J''~~_I!''~W'"i"".!.vJ"""1.

1000-1999 r.. ......:!~.~:..l!1:~~......!~'!E!..•~~+---'~~,.~~~_---.!!~L.ljl!)/.i~41~~ ____.!!.:2~.__-.Jl.~ 2000-2999 f-~~~~~4~._~~}""'''-l:J+------'~!i!!J-'''-'''-




Codes

1) Beginning Fund Balance a) As of July 1 - Unaudited

b) Audit Adjustments

c) As of July 1 - Audited (Fla + Flb)


e) Adjusted Beginning Balance (F1 c + F 1 d)

2) Ending Balance. June 30 (E + Fle)


Revolving Cash

Stores


All Others

General Reserve

Legally Restricted Balance

b) Designated Amounts Designated for Economic Uncertainties

Designated for the Unrealized Gains of Investments and Cash in County Treasury

Other Designations

Program Operations

Program Operations

Audit Findings

Audit Findings

Audit Findings

Audit Findings

c) Undesignated Amount

0000

1100

0000

1100

0000

1100

9791

9793

9795

9711

9712

9713

9719

9730

9740

9770

9775

9780

9780

9780

9780

9780

9780

9780

California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: Ii.lndi-a (Rev 05/2612009) Page 2 Printed: 121412009 4:28 PM


Alameda County Summary - Unrestricted/Restricted Form all

Revenues, Expenditures, and Changes In Fund Balance

Description

REVENUE LIMIT SOURCES

Principal Apportionment Stale Aid - Current Year

Resource Codes

Charter Schools General Purpose Entitlement - State Aid

State Aid - Prior Years

Tax Relief Subventions Homeowners' Exemptions

Timber Yield Tax

Other SubventionS/In-Lieu Taxes

County & District Taxes Secured Roll Taxes

Unsecured Roll Taxes

Prior Years' Taxes

Supplemental Taxes

Education Revenue Augmentation Fund (ERAF)

Community Redevelopment Funds (SB 6111699/1992)

Penalties and Interest from Delinquent Taxes

Miscellaneous Funds (EC 41604) Royalties and Bonuses

Other In-Lieu Taxes

Less: Non-Revenue Limit (50%) Adjustment

Subtotal, Revenue Limit Sources

Revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Current Year 0000

Continuation Education ADA Transfer 2200

Community Day Schools Transfer 2430

Special Education ADA Transfer 6500

All Other Revenue Limit Transfers - Current Year All Other

PERS Reduction Transfer

Transfers to Charter Schools in Lieu of Property Taxes

Property Taxes Transfers

Revenue Limit Transfers - Prior Years

TOTAL REVENUE LIMIT SOURCES

FEDERAL REVENUE

Maintenance and Operations

Special Education Entitlement

Special Education Discretionary Grants


Forest Reserve Funds

Flood Control Funds

Wildlife Reserve Funds

FEMA


Pass-Through Revenues from Federal Sources

NCLBIIASA :alifomia Dept of Education

SACS Financial Reporting Sollware - 2009.2.0 File: fundi-a (Rev 0512612009)

3000-3299,40004139,4201-4215,

4610,5510

Board Approved Actuals To Date IObject Original Budget Operating Budget

Codes (Al (Sl leI

8011 123,279,399.72 113223 488.45 27,880,387.00

8015 0.00 0.001 000

8019 0.00 0.00 0.00

8021 671,732.00 668,822.00 0.00

8022 0.00 0.00 0.00

8029 1,603,184.00 2,136749. 1

8041 53,111,307.00 51 350 009.00 3604308.99

8042 4,684,587.00 3,732,802.00 3487099.44

8043 82,176.00 273,089.00 33 418.81

8044 1,257,665.00 769,672.00 521770.07 1

8045 15546,561.00 18,622,283.00 0.00

8047 3,415,946.00 3,415,946.00 1 716421.49

8048 0.00 0.00 0.00

8081 0.00 0.00 0.00

8082 0.00 0.00 0.00

8089 0.00 0.00 0.00

203,652,557.72 194,192,860.45 37319939.81 ..

8091 {8,875,479.00 {8,875479.00 0.00

8091 0.00 0.00 0.00

8091 156,224.00 0.00 0.00

8091 8,719,255.00 8,875479.00 0.00

8091 0.00 0.00 0.00

8092 1,731,106.00 1,336,801.00 572J~9.J6

8096 /12,991,443.00 /12,991,443.00 /4514501.00

8097 1.483,379.00 1 tlt'l'l7QI\I\ 0.00

8099 0.00 I 0.00 0.00 193,875,599.72 • 184,021,597.45 33 378 068.97

8110 36,359.00 36359.00 0.00

8181 18,916,825.00 18,182,468.00 1,907,212.00

8182 931,310.00 1,784813.00 173983.00

8220 0.00 0.00 0.00

8260 ! 0.00 0.00 0.00

8270 18,818.00 18,818.00 0.00

8280 0.00 0.00 0.00

8281 0.00 0.00 0.00

8285 0.00 0.00 0.00

8287 513,218.00 759,815.00 0.00

8290 •

.33 60,704,584.49 18190 565.89

Projected Year Totals

(01

113,223,488.45

0.00

0.00

668,822.00

0.00

2,1~(),749.00

51,350 009.00

3,732,802.00

273,089.00 1

769672.00

18622 283.00

3,415,946.00

0.00

0.00

0.00

0.00

194192860.45

(8,875,479.00

0.00

0.00 •

8,875,479.00

0.00

1,336,801.00

/12,991,443.00

1,483,379.00

0.00

184,021 597.45

I

36359.00 I

18,182,468.00 1

1,784,813.00

0.00

0.00

18818.00

0.00

0.00 •

0.00

759,815.00

..9Q,704,584.49

Difference %Diff (CoIB&D) (~:;:)

(E)

0.00 I 0.0%

0,00 0.0%

0.00 0.0%

0.001 0.0%

0.00 0.0%

0.00 I o.O%!

0.00 0.0%

0.00 0.0%

0.00 0.0%1

0.00 O.O%!

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 O.O%!

0.00 I O.O%!

!

0.00 o.O%!

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Page 3 Printed: 1214/2009 4:28 PM

.--•... --~---~--~~----------------------------------------------------~




Object Resource Codes Codes

l__-",===-,--___5()9.985.00 : ____187,554.98 I ..~ ....~...~~__0""-.0""0'-'-___


Safe and Drug Free Schools

JTPA/WIA


TOTAL, FEDERAL REVENUE.

OTHER STATE REVENUE


ROC/P Entitlement

Current Year

Prior Years

Special Education Master Plan Current Year

Prior Years

Home-to-5chool T ransporta1ion

Economic Impact Aid

Spec. Ed. Transportation

All Other Stale Apportionments - Current Year

All Other State Apportionments - Prior Years





Lottery - Unrestricted and Instructional Malen.





Instructional Malerials

School Based Coordinalion Program

Drug/Alcohol/Tobacco Funds

Healthy Start

Class Size Reduction Facilities

School Community Violence

Prevention Grant

Quality Education Investment Act


6350

6360

6500

6500

7230

7090-7091

7240

All Other

All Other

I---'TO:-

2009-10 First Interim OakJand Unified General Fund 0161259 0000000



Object :Oeser! tion Resource Codes Codes

Penalties and Interest from Delinquent Non-Revenue Limit Taxes

Sales Sale of Equipment/Supplies

Sale of Publications

Food Service Sales

All Other Sales

Leases and Rentels

Interest


Fees and Contracts Adult Education Fees



Transportation Services 7230,7240

Interagency Services All other

Mitigation/Developer Fees


other Local Revenue

Plus: Misc Funds Non-Revenue Limit (50%) Adjustment


All other Local Revenue

Tuition

All other Transfers In

Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500


From JPAs 6500

ROCIP Transfers From Districts or Charter Schools 6360


FromJPAs 6360

other Transfers of Apportionments From Districts or Charter Schools All other

From County Offices All other

FromJPAs All other

All Other Transfers In from All others

TOTAL,

TOTAL REVENUES

8629

8631

8632

8634

8639

8650

8650

8862

8671

8672

8675

8677

8677

8681

8689

8691

8697

8699

8710

8781~783 ,L-------~~+-------~~4---------~~--------~~--------~~--~~

8791

8792

8793

8791

8792

8793

8791

8792

8793

8799

Califomia Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 0512512009) PageS Printed: 1214/2009 4:28 PM

2009-10 First Interim Oakland Unified General Fund 01612590000000 Alameda County Summary - UnrestrictediRestricted Form 011


I '~Description Resource Codes




Certificated Supel'\/isors' and Administrators' Salaries


i TOTAL, CERTIFICATED SALARIES

CLASSIFIED SALARIES



Classified Supel'\/isors' and Administrators' Salaries




EMPLOYEE BENEFITS

STRS

PERS

OASDIfMedicareiAltemative




OPEB, Allocated


PERS Reduction


TOTAL EMPLOYEE BENEFITS

BOOKS AND SUPPLIES

!~Board Approved Projected Year Object Original Budget ' Operating Budget Actuals To Date I Totals Codes (AI I lEI) IC} (D)

I 1

I __ 26,239,866.74 I 122122,253.48 i1100 122,771,891.06 122 12225348 ,~~~

~~~ 2,172,i)14.2Sl m 1200 9,479725.13 10,058737.16 10,058737.16 i

1300 19,109852.26 I 18542761.69 5,994,621.18 i 18.542.761.69 '

1900 9.533,575.69 12.234 188.69 2,978,017.551 12234.188.69

160 895 044.14 i ",,,7,,,"'" I 37,384,519.72 1 162.957941.02 I 1 i

i 2100 9156310.39 , 9,333 787.86 2,115892.19 ' 9,333787.86

2200 21.171.306.72 22 795 584.74 7124.205.721 22,795.56:4.74

2300 i

13,439.962,84 13933133,53J 4,188,762.77 1 13.933133.53

2400 17442,191.67 17177,721.75 ~~04~5.651 17177 721.75 I

319.087.27 I 92,097.30 I2900 184.918.85 319,087.27

61,394 690.27 I 63,559295.15 I 18861 373.631 63,559,295.15 ! I I 1 I

12,477,583.05\ 2.991,192.00 I3101-3102 I 13 068 429.27 12,477 583.05 1 690,306.10 i3201-3202 ' 5 ,729,045.07 • 5729045.07

3301-3302 I 6997658.04 6688259.14 1925101.54J 6688259.14

3401-3402 42,581 170.74 42159 262.65 ! 9,751 064.25 I 42159,262.65

3501-3502 675701.11 Afi1 om? 14 ! 106 697.12 1 651302.14

3601-3602 ~ __!!'!!.1.7:,796.97 52 2,960 980.11 ! 11 139,509.52 3701-3702 0.00 0.00 0.00 I 0.00

3751-3752 0.00 0.00 , 0.00 1 0.00

3801-3802 i

1,407,912.73 1,007,126.61 1 505416.35 ' 1,007 126.61

3901·3902 1955969.61 2069148.99 837888.26 2069148.99

81,921,237.17 183825106.47 81,921.237.17 1 20,770,665.73 , !

Difference I

%Diff I (CoIB& D) (E/B) •

(E) ~ IF) ,

0.00 O.O%!

0.00 0.0%1

0.00 0.0%1

0.00 o'Oo/j

0.00 0.0%

000 I 0..1 0.001 0.0%1

0.00 0.0%1

0.00 I 0.0%

0.00 0.0%

0.00 ' 0.0%

I

0.00 0.0%1 !

0.00 0.0%'

0.00 0.0% i

0.00 0.0%'

0.00 0.0%1

0.00 ... 0.0%!

0.00 i 0.0%1

0·00 O.Q'Y~ 0: ,.OO:~

0.00 0.0%1 •

0.00 I ~ 0.0%1

Approved Textbooks and Core Curricula Materials


, Materials and Supplies


Food

: TOTAL. BOOKS AND SUPPLIES


Subagreements for Sel'\/ices



Insurance

Operations and Housekeeping Sel'\/ices



Transfers of Direct Costs· Interfund

ProfessionallConsulting Sel'\/ices and Operating Expenditures

Communications

TOTAL, SERVICES AND OTHER

. .oPERATING EXPENDITURES___...___.___...

California Dept of Education SACS Financial Reporting Software· 2009.2.0 File: fundi-a (Rev 0512612009)

4100 2,284,156.18 • 3,355,096.46 3355096.46

4200 939746.87 939,746.87-~~-4300 40,258 932.66 ' 44 561 318.19 i 44561,318.19

4400 2421,993.14 2,421993.14

4700

714,381.78 .. _~..?,496.70

262825.13 527,989.25

0.00 400.00 , 400.00

8858733.63

I

0.00

0.00

0.00 , 0.0%'2500.001 0.00 : 2500.00 .. ---..

51,280,654.661" 4778,889.12 51 280,654.66 0.00 0.0%' ..~

5100 1,009746.23 1 1009746.23 1009746.23 0.00 0.0%1

5200

5300

5400-5450

5500

5600

5710

5750

0001

65104.887.39 1 6'680.06~ 65,104,887.39:5800 ~816400.54 ~!j1,736813.84 ! 692428.57 ' 1,736,813.845900 1840282.64 -~ ~~

! 57976,866.74 80 616,225.98 • 10.015814.19 80.616,225.98 0.00 I 0.0%___.

Page 6 Printed: 121412009 4:28 PM

http:80.616,225.98http:10.015814.19http:616,225.98http:57976,866.74http:1840282.64http:1,736,813.84http:692428.57http:1,736813.84http:816400.54http:65,104,887.39http:6'680.06http:65104.887.39http:1009746.23http:1009746.23http:1,009746.23http:280,654.66http:4778,889.12http:2,421993.14http:2421,993.14http:44561,318.19http:939,746.87http:939746.87http:3355096.46http:3,355,096.46http:2,284,156.18

2OO!1-10 First Interim Oakland Unified General Fund 01 61259 0000000

Alameda County Summary - UnrestrictedlRestricted Form 011


OUTLAY

Land 6100

Land Improvements 6170

Buildings and Improvements of Buildings 6200

Books and Media for New School Libraries or Major Expansion of School Libraries 6300

Equipment 6400

Equipment Replacement 6500

Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110

State Special SchoOls 7130

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141

Payments to County Offices 7142

Payments to JPAs 7143

Transfers of Pass-Through Revenues To Districts or Charter Schools 7211

To County Offices 7212

ToJPAs 7213

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221

To County Offices 6500 7222

To JPAs 6500 7223

ROCIP Transfers of Apportionments To Districts or Charter Schools 6350,6360 7221

To County Offices 6350,6360 7222

ToJPAs 6350,6360 7223

Other Transfers of Apportionments All Other

All Other Transfers

All Other Transfers Out to All Others 7299

Debt Service Debt Service - Interest 7438

7439

Califomia Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 0512612009) Page 7 Printed: 1214/2009 4:28 PM

2009-10 First Interim Oakland Unified General Fund 01 61259 0000000 Alameda County Summary - Unrestricted/Restricted Form Oil





To: State School Building Fundi


To: Defenred Maintenance Fund

To: cafeteria Fund


SOURCES

State Apportionments Emergency Apportionments

Proceeds

Proceeds from SalelLease-Purchase of Land/Buildings

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs

Long-Term Debt Proceeds Proceeds from Certificates of Participation

Proceeds from capital Leases



INTERFUND TRANSFERS



From: Bond Interest and Redemption Fund

Other Authorized Interfund Transfers In

USES

Transfers of Funds from LapsedlReorganized LEAs




categorical Education Block Grant Transfers

Transfers of Restricted Balances

8912

8914

8919

7611

7612

7613

7615

7616

7619

8931

8953

8965

8971

8972

8973

8979

7651

7699

8980

8990

8995

8997

0.00

california Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev OS/2612009) Page 8 Printed: 121412009 4:28 PM

FornI 09-67 - All Funds Summary Revenues

Expenditures and Changes in Fund Balance

Form 11 - Adult Education Fund

2009-10 Firsllnlerim Oakland Unified Adull Education Fund 01 612590000000

Alameda County Revenues. Expenditures. and Changes in Fund Balance Form 111

DescnDtion

iA·R!!V!!NU!!S

1) Revenue Umi! Sources

2) Federal Revenue



ID TOTAL R!!VENUES

S. EXP!!NDITURES

1) Certificated SalarieS




5) Services and Other Operating Expendttures

6) Capltel Outlay

7) Other Outgo (excluding TI>lnsfers of Indirect Costs)


9lTOTAL EXPENDITURES

IC. EXCESS (DEFICIENCy) OF R!!VENUES OVER EXPENDITURES BEFORE OTHeR

1 FINANCING SOURCES AND USES IA5 - B91

D. OTHER FINANCING SOURCESIUSES


b) Transfers Ou!

2) Other SourcesiUses a) Sources

b) Uses

3) Contributions

4l TOTAL OTHER FlIlANCING SOURCESIUSES

Original Budget Board Approved I

Operating Budget Actual. To oate Resource Codes Ob'eo! Codes .lA-I !B) I lC)

8010-8099 1 0.00 0.00 0.00 I

1 608 627.991 8100-6299 1609380.00 7922.00

10.569,538.991 I

2552 744.00 I8300-8599 10799550.19 I

8600-8799 0.00 71667.36 i 63 703,86

12 178 166,98 12480 597.55 ! 2 624,369.86

1000-1999 6741163.69 6568630.20 : 1818705.83

2000-2999 1 1,907,618,61 I 1,928,793.77 I 509 557,51 1

1,728,327,20 I I 783 61l2.38 J3000-3999 1 2,674,002.87 I i 1

4000-4999 414140.92 1 197283.24 I 47945.86

5000-5999 883653.17 947967,71 546640.50

8000-6999 0.00 14089,23 I 14089.23

7100-7299. 1

7400-7499 0.001 0.00 0.00 I 1

7300-7399 503263.39 685875.73 • O.ooJ

12178166.981 14036 642.75 3720631.41 I I I

0.00 (1 566 245.201 (1 096 261.55

I

8900-8929 0.00 0.00 : 0.00 I

7600-7629 0.00 0.00 0.00 I

8930-8979 I 0.00 I , 1

0.00 0.00

7630-761l9 I 0.00 0.00 0.00

8980-8999 I 0.00 0.00 0.00 I

MIL 0.00 0.JlQj

Projected Year Totals . (P)

0.00 I 1809360.00

10799550.191

71667.36

12480597.55

1 1

6 588 630.20 I

1 928 793.77 i

2674002.87 1

1197263.24 I 1

947967.71 1 1

14089.231

0.00

685875.73 1

14036 842.75 1

(1 556 245.20

0.00

0.00

0.00

0.00

0.00

0.00

%Diff Difference Column (CoIB&DI B&D

-.!!!) IF)

0.00 0.0%

0.00 0.0%,

0.00 0.0%

0.00 0.0%,

0,00 0,0%

0.00 0.0%1

0.00 0,0%

! 0.00 0,0%'

0.00 I 0.0%1

0.00 1

I

0.0%1

! 0.00 I 0.0%

0.00 i 0.0%1

O.ooJ 0.0%

0.00 i 0.0%

0.00 00%\

0.00 0.0%

0.00 0.0%

California Dept of Education SACS FinanCIal Reporting $oftvtrare - 2009.2 {I File: fundi--b {Rev (512812009) Printed: 121412009 2:15 PM

2009-10 First Interim Oakland Unified Adult Education Fund 01 61259 0000000

Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 111

OascriDtlon

E. NET INCREASE (DECREASE) IN FUND

BAlANCE IC + D41

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 • Unaudited


c) As of July 1 • Audited (Fla + Flb)


e) Adjusted Beginning Belance (Flc + Fld)

2) ending aalance, June 30 (E + F1e)

Components of ending Fund aalance 0) Reserve for

Revolving Cash

Sto....s

P....paid Expenditures

All Others

General Reserve

legally Rest"cled Balance b) Designated Amounts

Designated for EconomiC Uncertainties

DeSignated for the Unrealized Gains of

Investments and Casih in County Treasury

Olher Designations

0) Undesignated Amount

d\ Un.oorooriated Amount

1 BOard Approved Proj_dYear

Origilllli Budget Operating Budget Actuols To Date i

Totals Resource Codes Ob'ect Codes IAI IBI IC] IDI

0.00 . 11 556 245.20 11096 261.5511 11 556 245.20

i I9791 4054 532.70 4975626.13 4975626.13

9793 I 0.00 0.00 0.00

4054532.70 4975626.131 I 4975626.13 9795 0.00 508 859.45 i i 508,859.45

14054 532.70 ~,484 485.581 1 5454485.58

r---4,054 532.70 3928240.36 ; 3928240.38

i I 9711 0.00 ; 0.00 0.00

9712 0.00 0.00 1 0.00 .

9713 0.00 0.00 , 0.00

9719 0.00 0.00

9730 0.00 0.00 !

9740 0.00 0.00 0.00

9770 0.00 0.00 0.00 ;

9775 0.00 0.00 i 0.00

9780 0.00 0.00 1 0.00

9790 3928240.38

9790 4054532.70 3928240.38 1

%Diff Difference Column (CoIB&DI B&D

lEI IF!

I 0.00 0.0%

0.00 0.0%

0.00 0.0%

california Dept of Education SACs Financial Reporting Software - 2009.2.0 File: fundi-b (Rev 0SJ2aI2009) Page 2 Printed: 1214flOO9 2:15 PM

2009-10 First Interim Oakland Unified Adult Education Fund 01 612590000000


! Description Resoul'l: Codes

IFEDERAL REVENUE


300()'3299,4000-4139, NCLBIIASA 4201-4215,4610,5510

Vocational and Applied Technology Education 360()'3699

Safe and Drug Free Schools 3700·3799

JTPAIWlA 560()'5625

Olller Federal Revenue All Other

TOTAL FEDERAL REVENUE

OTHER STATE REVENUE

Olller State Apportionments

All Other Slate Apportionments· Current Year All Other

All Other State Apportionments· Prtor Years All Othar


TOTAL OTHER STATE REVENUE ...

:OTHER LOCAL REVENUE

Sale. Sale of EquipmentlSupplies

Leases and Rentals

Interest


Fees and Contracts Adult Education Fe.s


Other Local Revenue


: Tuition

TOTAL OTHER LOCAL REVENUE

TOTAL REVEN ES

Ob' ect Codes

6285

6290

8290

8290

6290

8290

8311

8319

8590

8831

SS60

8660

S662

6671

8677

6699

8710

I Board Approved

Original Budget i

Operating Budget Actuals To Date IAI 1I:!1 ICI

I

0.00 i 0.00 . 0.00 I

I I I 0.00 . 0.00 0.00 i

319770.00 364356.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

1,256 657.99 1245022.00 7922.00 .

1608627.99 1609380.00 7922.00

I

10,489,011.20 I I

1 ..10259000.00 ... 0.00 I 0.00 0.00 0.00 I

i 310538.99 310538.99 2552744.00

19599538.99 1.0 799 550.19 2,552,744.00 I i I

I I

0.00 0.00 0.00

I 0.00 0.00 0.00

I I 0.00 732.43 732.43

I 0.00 : 0.00 0.00

i i

i 0.00 0.00 0.00 I 0.00 0.00 0.00

I

62971.4310.00 i 70934.83

0.00 0.00 0.00 :

0.00 71667.36 93 703.86

12178166.98 12490 597.55 2624389.SS

IProjectedVear

Totals 101

0.00 I

0.00

364369.00

0.00

0.00

1,245 022.00

1609380.00

10 489 011.20 i

0.00.

310538.99

.10799 560.19 •

I 0.00

0.00

732.43

0.00

0.00

0.00·

70934.93 •

0.00

71667.36

12480.597.55

%Diff Difference Column (Col B&D) B&D

lEI IFI

0.00 I 0.0%

0.00 I 0.0% 0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 . 0.0%

I

0.00 I 0.0%

0.00 0.0%

0.00 i 0.0%

().OO 0.0%

,

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

california: Dept 01 Education SACS Flnancial Reporting SOftware· 2009,'2,0 FlIe: fundi--b (RElY (512812009) PageS Printed: 12i4n009 2:15 PM

2009-10 First Interim Oakland Unified Adult Education Fund 01 612590000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 111



Certificated Pupil Support SalaMes

Certificated Supervisors' and Administrators' Salaries

Other CertiflCaled Salaries

Resource Codes

1100

1200

1300

1900

Board Approved Origin~~~Udget l Operati~:leud9et

4495082.281

134 613,71 ;

1

4408,730,38 ;

131076,88 ;

1014371.68

1034651.48

Actual. To Date (Cl

1188 060.10

27314,77

344126.28

279204.68

Projected Year

l ' Totals 'OJ 1

1

4408730,38 ;

131078.68 I

1014371.88

1 034 851.48 ;

Diffe....nce (CoIB&D)

(E'

1

0.00; 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%t= "'1 020673.86 1

1060793.84

Jr'..:..TO~T~A~L.~,C""E""R-"T",IF-"IC""A-"T",E",D-"SA=LA,,,R.::.IE,"S~________________+:__ IS 741 ,188.69 , 6588830.20 1818705,83 6588830.20 0.00 0.0%

CLASSIFIED SALARIES


Classified Support SalaMes

Classified Supervisors' and Administrator:s' Salaries


Other Classified Salanes


EMPLOYEE BENEFITS

. STRS

PERS

OASDIlMedicarelAkemative

Health and Welfare Sanefits



OPEB, Allocated

OPES, Active Employees

PERS Reduction

2100 359 294.63 374994.63 50487.59 374994.88 ' 0.00 ' 0.0%'

2200 90 544.73 90544.73 12676.12 90544.73 0,00 0.0%

2300 389397.28 388352,38 138274.73 388352.33 ; 0.00 0.0%

2400 ____..~1~088~~38~1~.9~7~__~1~0~7z4~902~.O~8~;____~3O~7~3~54~.0~7Cf __~1~O~7~4~9O~2~.OB~r_--------~0~.00~----~0~.0~%'

2900 0.00 0.00 1

1907618.61 1928793.77

I

3101-3102 560 756.16 ' 529794.15 '

3201-3202 142688.22 149205.95

3301-3802 r-------~"'17c,;0"'7_"5"'.1C!4+-___ ~~~0 314.28 ;

3401-3402 249599.73

3501-3502 27051.72

3601-3502 432190.48

3701-3702 0.00

3751-3752 0,00

1194 335.56

29451.90

417926.45

0.00 1

0.00'

785.00

500557.51

142849.93

44232.87

_65110.20

371614.38

6998.76

123079.00

399.68

0.00

0.00 •

1928793.77

529794.151

149205.95 '

260314.28

1194335.56 •

29451.90

417926.45

0.00

0,00

0.00

0.00 1

i

0.00 ;

0.00

0.00

0.00 •

0.00

0.00

0.00

0.00

0.0%

0.0%\

0.0%

0.0%

0.0%1

0.0%

3601-3802 I-- ....,,55"'~2"'3"'8."'00"+____ ...~56=3"'2"'3."'85"+____1"'4"'1'-'4-"1.=25"+___ 56=3"'23"'."'5=-5+--_______0"'..::;00"+__-'0"'.0"''"'''1, 1

Other Employee Benefits 48651.03' 45851.03 0.00

j-i-"TO"'T.!.!A""L'-E"'M""P'-'L"'O'-'Y=E"'E"'B.'=.EN"E:!F--'-ITS=-___~__________________-+___.....,1'-'72"'8"'32"'7"'.2"'0+-~~2"'6"-74"'0"'O"'2"".8"-7+-__-'7"'83=69:::2::.:.3:.::8+--2:.6",7",4""00",2,,,,:::,;87:...+-1'______o"'..::;oo'-+-I__-"0,,,.0""11%' 3901-3902 'IS 727.75 15266.38

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Matenals


Matenals and Supplies


4100

4200 r-=•• 4300

4400

39504.16

4300.00

1

306338.76

84000.00

1 33974.28 8668.49 33 974.28 0.00 ; 0.0%'

11920.99 0.00 11920.99 0.00 0.0%

1068032.97 30487.59 1068032,97 0.00

83355.00 8789.78 83355.00 0.00 I 0.0%

L.-'-TO"-T"'A""l'-B""OO=cK.:::S~A_"N.:::D'-'S"'U""P..:.P-=L"'IE~S_______________.________•.L___--"'41.;:4"-1"'4,,0.""92.. L-_--"1""19",7""2",83,,,.2,,,4 '__-'!.47c,9"'4"'5"'.55"'-L___l"-1"'9"'7"'28"'S"'.2"'4'"--_____ -"0"".0",°-"-_-,0"".0,-,%,,,11

California Dept of Education SACS Financial Reporting Sofl.wiiire ~ 2009.2,0 File: 1undJ..b {Rev 05t2aJ2009) Page 4 Print«l: 121,412009 :2:15 PM

2009-10 First Interim Oakland Unified Adult Education Fund 01 61259 0000000

Alameda County Revenues, Expenditures. and Changes in Fund Balance Form 111

, Descriotion Resource Codes



Trayel and Conferences


Insurance

Operalions and Housekeeping Services


Transfers of Direct Cosls

Transfers of Direct Cosls - Inlerfund

Professional/Consulting Services and Operating Expenditures

Communications

~QTAL, SERVICES AND OTHER OPERATING EXPENDITURES

CAPITAL OUTLAY

Land

Land Improyemenls

Buildings and Improvements of Buildings

Equipment

Equipment Replacement

TOTAL CAPITAL OUTLAY

OTHER OUTGO (exl;.luding Transfers of Indirect Costs)

Tuition

Tuition, Excess Costs, andlor Deficit Payments Payments to DiSllicts or Charter Schools


Payments to JPAs

Debt Service

Debt Service - Interest

Other Debt Service· Principal

TOTAL OTHER OUTGO (exciudin. Transfers of Indirect Cosls)

r\TUCI> '" TOO _TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs ·Interfund

TOTAL OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

TOTAL EXPENDITURES

Obl!lctCodes

5100

5200

5300

5400-5450

5500

5600

5710

5750

5800

5900

6100

6170

6200

6400

6500

7141

7142

7143

7438

7439

7350

I Board Approved Original Budget Operating Budget Actuals To Date

(A) (B) (C)... I

0,00 1 0.00 0,00

69422,59 : 69597.591 4864.43

C---'" 10000,00 10000.00 8149.00

0.00 I 0.00 , 0,00 55772,00 55 772.00 13879,06

139185.00 149060,00 71964.61

0.00 ' 0.00 i 0,00

442454,00 453154,00 440354,00

1

164 819.58 207818,52 6883,90

2000,00 2545,60 545.80

883653,17 947967,71 545640,80

0,00: 0.00 0,00-'" 0.00 0,00 0.00

0.00 0,00 0,00

: 0.00 14089.23 14089.23

0,00 0.00 0,00

0,00 14089,23 14089.23

0,00 i 0.00 I 0.00 0,00 0,00 0.00

0,00 ! 0,00 i 0,00

0.00 0,00 0.00

: 0,00 i0,00 0.00

0,00 0.00 0,00 I

503283,39 685875.731 0,00

503283,39 895875,7$ 0,00

12 178 189.98 14036642,75 i 3720631.41

Projected Year Totals

(D)

0,00'

69597.59

10000.00,

0,00

55772.00

149080.00

0,00

453154.00

207818.52

2545.80

947967.71,

0,00

0.00:

0.00

14089.23

0.00 !

14 089,23

0.00

0.00 1

0.00

O,OO!

0.00

0.00

685875.73

685875.73

14038642,75

Difference %Diff ~

Column' (CoIB8.D) B8.D

(E) IF)

0,00 I 0,0%'

0,00 0,0%

0,00 0,0%

0,00 0,0%1

0,00 I 0,0%

0,00 0,0%

0,00 0,0%

0,00 i 0,0%

0,00 0,0%'

0,00 i 0,0%

0,00 0,0%

I

0,00 i 0,0%

0,00 : 0.0%

0,00 0,0%

0,00 i 0.0%

0,00 ' 0,0% I

0,00 0,0%'

0,00 0,0%

0,00 0.0%

0,00 0,0%

1

0.00 0,0%

0,00 0,0%

i 0,00 I 0,0%

0,00 0,0%

0,00 0,0%

I I

Callfomia Oept of Education SACS Financial Reporting SOftware - 2009,2,0 File: fundl-b (Rev0SJ2SJ'20OQ) Pag4t5 Printed; 1214f2009 2::15 PM

2009·10 First Interim Oakland Unified Adult Education Fund 01 61259 0000000


Des.notion

!INTERFUNO TRANSFERS

lNTERFUND TRANSFERS IN

Other Authorized In!erfund Transfers In

i lal TOTAL INTERFUND TRANSFERS IN

Ii INTERFUNO TRANSFERS OUT

To: State School Building Fundi County SchOOl Facilities Fund


Ib) TOTAL INTEf.\EUND TRANSFERS OUT

:OTHER SOURCES/USES

i SOURCES

Other Sources

Transfers from Funds of Lapsed/ReorganiZed LEAs

Long-Term Debt Proceeds

Proceeds from Certificate. of Participation

Procaeds from Capital Leases


(c)TOTAl SOURCES

USES

Transfers of Funds from Lapsed/Reorganized LEAs

All Other Financing Use.

IdlTOTAL US~

CONTRIBUTIONS



Cotegorical Education Block Grant Transfers

Transfers of Restricted Balances

Ie) TOTAL CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES (a - b + • - d + 0)

I Board AP(B~=t I Ob'ec! Codes!

Original Budget Operating Actual. To Date Resource Codes tAl lSI tCI

8919 0.00 0.00 i 0.00

0.00 0.00 0.00

7613 0.00· 0.00 , 0.00

7619 0.00 0.00 0.00

0.00 0.00 0.00 i

I

8965 0.00 0.00 0.00

8971 0.00 0.00 0.00

8972 0.00 0.00: 0.00

8979 0.00 0.00 0.00

0.00 0.00 0.00

7651 0.00 0.00 0.00

7699 0.00 0.00 0.00

0.00 0.00 0.00

I

8960 0.00 0.00 i 0.00

8990 0.00 0.00 0.00

8895 0.00 0.00 0.00

8997 0.00 0.00 0.00:

0.00 0.00 0.00

0.00 0.00 0.00

ProjectedVear Totals

tDI

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

%Diff Difference Column (CoIB&D) B{~D

lEI

! 0.00 0.0%

0.00 i 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 i 0.0%

0.00 0.0%.

0.00 0.0%'

0.00 0.0%

0.00 i 0.0%

0.00 0.0%·

0.00 0.0%1

0.00 0.0%

0 I

0.00 0.0%

0.00 i 0.0%

0.00 0.0%

California Dept of EducatiOn SACS Financial Repor1lng Software - 2009.2.0 Fila: fundi-b (Rev 0512812OO9} PageS Printed: 121412009 2:15 PM

Form 12 - Child Development Fund

2009-10 First Interim Oakland Unified Child Development Fund 01 612590000000


i

Desericllon

A.REVENUES


2) Federal Revenue



.5) ToTAL REVENUES

la. EXPENDITURES

1) Certificated Salalias

2) Classified Salalias

3) Employee Benenl"

4) Bool


Alameda County Revenues. Expencfrtures. and Changes in Fund Balance Form 121

'IDescn~~n E. NET INCREASE (DECREASE) IN FUND

SAlANCE IC +D4)

F. FUND BAlANCE, RESERVES

1) Beginning Fund Balance aJ As of July 1 - Unaudited


0) AS of July 1 - Audited (Fla + Flb)


e) Adjusted Beginning Balance (Flo + Fld)

2) Ending Balance, June 30 (E + Fle)


Revolving Cash

Stores


All Others

General Reserve

Legally Restricted Balance b) Designated Amounts

Designated for Economic Uncertain~es

DeSignated for the Unrealized Gains of

Investments and Cash in County Treasury

Other Designations

II

0) Undesignated Amount

d\ UnaooroOliated Amount

Aetu·,;C~O Date I Board Approved Original Budget Operating Budget Resource Codes Ob'eo! Codea lA' (S)

0,00 3664,38 1 702,059.24 i

1

9791 2478,579,09 1297052,62 I I

0,00 !

9793 0,00 '

2478579,09 I1 297052,62 ' I

9795 0.00 0,00 '

2478579,091 1297052.62 I !

2478579,09 '''''',moo 1

I

I9711 0,00 0.00, !

9712 0,00 0,00 '

: 9713 0,00 0.00

9719 0,00 a !.00

9730 0,00 0,00 i

9740 0.00 0,00

9770 0,00 i 0,00

9775 i 0.00 0.00 : I

9780 0,00' 0,00

9790 i i

9790 2478579,09 1300 717,00

IProjected Year

T:'S

3664.38

1297052.62

0,00

1297052,62

0,00 i

1297052.62

1300717,00

0,00

0,00

0,00

0.00

Q.OO

I},OO

0,00 i

0,00 i

0,00

1300717,00

%Diff Difference

i Column

(Col B&D) i

B&D (el IF)

i

I

000 I 0.0%

0,00 0,0%

0,00 0,0%

I

Califomla Dept of Education SACS Financial Reporting Software - 2000.2.0 F'Ie, fundi·b (Rev 05l2at2009) Page 2 Printed: 121412009 2:16 PM



DescriDtlon

FEDERAL REVENUE


Interagency Contracts 8etween LEAs


REVENUE

OTHER STATE REVENUE


Child Development Apportionments

Pass-Through Revenues from Slale Sources

State Preschool


TOTAL OTHER STATE REVENUE

OTHER LOCAL REVENUE

Seles Sale of EquipmentlSupplies

Food Service Selas

Interest


Fees and Contracts

Child Development Parent Fees



Other Local Revenue


All Other Transfers In f

Documents

OAKLAND UNIFIED...as "Qualified" certification based upon the Oakland Unified School District's Fiscal Year 2009-2010 report. The California Education Code Sections 42130,43131, (a)(1),