San Diego Unified School District

Transcription

1 San Diego Unified School District Fiscal Review October 1, 2009 Joel D. Montero Chief Executive Officer

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3 October 1, 2009 Terry Grier, Superintendent San Diego Unified School District 4100 Normal Street San Diego, CA Dear Superintendent Grier: In June 2009, the Fiscal Crisis and Management Assistance Team (FCMAT) entered into an agreement with the San Diego Unified School District for a review that required FCMAT to perform the following: 1. The FCMAT team will develop a multiyear financial projection using the district s second interim financial report or the adoption budget whichever is current at the time of the analysis. The team will utilize FCMAT s Budget Explorer Multi-Year Forecasting Software and Fiscal Insight Software to analyze the district s current budget. The district is currently engaged in the collective bargaining process and the MYFP will include the latest budget reductions and assumptions to establish the baseline to analyze the district s current proposals, and the fiscal impact for the current and two subsequent fiscal years. FCMAT visited the district to conduct fieldwork, interview staff, and review documents. This report is the result of that effort. Thank you for allowing us to serve you and please give our regards to all the employees of the San Diego Unified School District. Sincerely, Joel D. Montero Chief Executive Officer FCMAT Joel D. Montero, Chief Executive Officer th Street - CITY CENTRE, Bakersfield, CA Telephone Fax Petaluma Blvd North, Suite. C, Petaluma, CA Telephone: Fax: Administrative Agent: Larry E. Reider - Office of Kern County Superintendent of Schools

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5 TABLE OF CONTENTS i Table of Contents Foreword...iii Introduction... 1 Executive Summary... 3 Findings and Recommendations...11 State Budget Overview...11 Multiyear Financial Projection...19 Subsequent Events...41 Appendices...45

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7 FOREWORD iii Foreword - FCMAT Background The Fiscal Crisis and Management Assistance Team (FCMAT) was created by legislation in accordance with Assembly Bill 1200 in 1992 as a service to assist local educational agencies (LEAs) in complying with fiscal accountability standards. AB 1200 was established from a need to ensure that LEAs throughout California were adequately prepared to meet and sustain their financial obligations. AB 1200 is also a statewide plan for county offices of education and school districts to work together on a local level to improve fiscal procedures and accountability standards. The legislation expanded the role of the county office in monitoring school districts under certain fiscal constraints to ensure these districts could meet their financial commitments on a multiyear basis. AB 2756 provides specific responsibilities to FCMAT with regard to districts that have received emergency state loans. These include comprehensive assessments in five major operational areas and periodic reports that identify the district s progress on the improvement plans. In January 2006, SB 430 (charter schools) and AB 1366 (community colleges) became law and expanded FCMAT s services to those types of LEAs. Since 1992, FCMAT has been engaged to perform nearly 750 reviews for local educational agencies, including school districts, county offices of education, charter schools and community colleges. Services range from fiscal crisis intervention to management review and assistance. FCMAT also provides professional development training. The Kern County Superintendent of Schools is the administrative agent for FCMAT. The agency is guided under the leadership of Joel D. Montero, Chief Executive Officer, with funding derived through appropriations in the state budget and a modest fee schedule for charges to requesting agencies Study Agreements by Fiscal Year Number of Studies /93 93/94 94/95 95/96 96/97 97/98 98/99 99/00 00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 Projected Total Number of Studies Total Number of Districts in CA.982 Management Assistance (94.886%) Fiscal Crisis/Emergency...38 (5.114%) : Some districts had multiple studies. Districts (7) that have received emergency loans from the state. (Rev. 1/22/09) San Diego Unified School District

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9 introduction 1 Introduction Background The San Diego Unified School District is one of the largest school districts in the nation and the second largest in the state. Founded in 1854, the district has grown from a single school to more than 200 educational facilities covering 211 square miles. Enrollment peaked at 142,260 students in Since then, the district has steadily declined with a low of 131,815 students in and moderate to no growth each following year. This overall decrease represents approximately 9,500 students over the last eight years. The district has $2.2 billion in the following 14 governmental funds: The general fund Four capital projects funds Seven special revenue funds One debt service fund One self-insurance fund. The governing board consists of five members, each elected for a four-year term from one of five geographical areas. The board establishes the district vision and develops a mission statement that reflects core values and goals to maximize student achievement. The school board establishes policy, regulations and procedures to guide the administration and its operations. The board also selects and evaluates the superintendent. The fiscal year has been the most challenging in history for many California school districts. The Governor s May Revise for the school year included further reductions to education funding. This left many school districts struggling to determine how to balance their budgets for the current and subsequent two fiscal years. These reductions had a major effect on San Diego Unified, which has one of the largest budgets in the state. The board, superintendent and staff were forced to make severe cuts to educational programs and reductions that prompted the loss of many jobs. As the Business Services Division struggled with numerous budget solutions, the district administration requested that the Fiscal Crisis and Management Assistance Team (FCMAT) prepare a multiyear financial forecast to verify and parallel the district s calculations. On May 29, 2009, the district entered into a contract with FCMAT to perform the following: San Diego Unified School District

10 2 introduction 1. The FCMAT team will develop a multiyear financial projection using the district s second interim financial report or the adoption budget, whichever is current at the time of the analysis. The team will utilize FCMAT s Budget Explorer Multiyear Forecasting Software and Fiscal Insight Software to analyze the district s current budget. The district is currently engaged in the collective bargaining process and the MYFP will include the latest budget reductions and assumptions to establish the baseline to analyze the district s current proposals, and the fiscal impact for the current and two subsequent fiscal years. The FCMAT study team visited the district several times between May and July 2009 to conduct interviews, review documents and collect data. This report is the result of those activities and is divided into the following sections: Executive Summary State Budget Overview Multiyear Financial Projection Subsequent Events Study Team The FCMAT study team was composed of the following members: Anthony Bridges FCMAT Deputy Executive Officer Atascadero, CA Deborah Deal FCMAT Fiscal Intervention Specialist Los Angeles, CA Margaret Rosales FCMAT Consultant Kingsburg, CA Lynn Kamph FCMAT Consultant Chico, CA Leonel Martínez FCMAT Public Information Specialist Bakersfield, CA Fiscal Crisis & Management Assistance Team

11 executive summary 3 Executive Summary The San Diego Unified School District reduced its unrestricted budget by $79.7 million in , $153.1 million in and $136.8 million in primarily because of the state budget crisis. The district made these reductions to meet financial reporting requirements for the adoption budget under AB 1200, which requires the budget to meet the recommended reserves for economic uncertainty for the current and two subsequent fiscal years. The reductions would have been larger without the one-time assistance of federal stimulus dollars and other categorical program flexibility options. These included the use of prior-year carryover balances from the fiscal year. After months of evaluating several possible budget solutions, the governing board reduced approximately 142 central office full-time equivalent (FTE) positions in in addition to the 190 FTE reduced in the fiscal year. These personnel reductions increased instability and decreased the number of experienced staff members in the organization. Along with several changes in senior administration including those caused by an early retirement incentive, these losses have prompted uncertainty about the reliability of the Business Services Division s budget projections. In the last five years, the district experienced high turnover in senior management positions. During that time, the district had five different superintendents, including two interim superintendents; three chief financial officers, including one interim position; and experienced several other significant changes in the organizational structure. This prompted frequent changes in policies, processes and procedures. The superintendent and chief business official (CBO) recently completed their first year of service to the district. The CBO faced many challenges during his first year, including the state budget crisis and the fact that the CBO was hired with no background or experience in the complex and unique areas of the state s education finance systems. Budget reductions had severe effects on the district. Educational programs were drastically reduced, employees took furloughs days without pay, personnel were laid off, and class sizes increased. The district reduced departmental budgets to a bare minimum, the school bus replacement program was cut, textbook adoptions were postponed, and library services and a several other educational support programs were reduced or eliminated. To develop the multiyear financial projection for the current and subsequent two fiscal years, FCMAT analyzed the district s projected year-end actuals for The team reviewed and verified district budget assumptions, analyzed supporting documentation for accuracy and tracked board-approved reductions that were included in each year of the MYFP. In addition, the team reviewed the district s budget development, budget procedures and presentations to all affected parties, including senior management and the governing board. This report includes findings and recommendations on the multiyear budget projections and methods used by the district. San Diego Unified School District

12 4 executive summary FCMAT visited the district previously in 2008 and prepared a report of findings and recommendations for the budget processes, position control, technology, organizational structure and communications. The district has not implemented the recommendations from that report in key areas, specifically budget preparation and position control. The business office continues to rely almost exclusively on spreadsheet applications to process, aggregate and report financial information collected from various operating modules that are not fully integrated with the district s financial management software. When this report was being prepared, the district purchased middleware software that can provide on-demand reports extracted directly from the district s PeopleSoft financial reporting software. These include highlevel summary reports by fund, resource or object or down to transactional details including pay vouchers and journal entries. A site-based budgeting program has also been procured that will require the necessary corrections to position control to create a unique position control numbers for each employee be implemented to help the district project the budget. FCMAT s MYFP indicates the district will meet the required reserves for economic uncertainty in the current and two subsequent fiscal years after reducing the operating budget by more than $369.6 million over the three fiscal years. To evaluate the multiyear projection, attention should be focused on the district s ability to meet its reserve requirement of 2% and demonstrate a positive, unappropriated fund balance. FCMAT has analyzed all funding sources and expenditure categories by resource and object. When the unappropriated fund balance is negative, the deficit balance is the amount by which the budget must be reduced under AB 1200 guidelines. The unrestricted general fund summary below indicates that the district will have a projected positive unrestricted fund balance for both the and two subsequent fiscal years without any further substantial reductions or revenue enhancements. Fiscal Crisis & Management Assistance Team

13 executive summary 5 San Diego U.S.D. Unrestricted General Fund Object Code Total $796,091, $757,205, $763,584, $783,666, Total $746,273, $678,700, $624,304, $666,959, Excess (Deficiency) of Over $49,818, $78,504, $139,279, $116,707, Interfund Transfers In $26,405, $1,093, $1,093, $1,093, Interfund Transfers Out $4,580, $4,535, $4,637, $4,637, All Other Financing Sources $0.00 $0.00 $0.00 $0.00 All Other Financing Uses $0.00 $0.00 $0.00 $0.00 Contributions ($70,025,498.66) ($83,995,987.28) ($101,514,904.44) ($133,786,218.39) Total ($48,200,856.66) ($87,437,374.28) ($105,058,310.44) ($137,329,624.39) Net Increase (Decrease) in $1,617, ($8,932,853.83) $34,221, ($20,621,824.84) Beginning 9791 $50,441, $52,059, $43,126, $77,347, Ending $52,059, $43,126, $77,347, $56,725,755.4 Components of Ending Reserved Balances 9700 $0.00 $0.00 $0.00 $0.00 Revolving Cash 9711 $57, $57, $57, $57, Stores 9712 $1,815, $1,815, $1,815, $1,815, Prepaid 9713 $934, $0.00 $0.00 $0.00 Other Prepay 9719 $0.00 $0.00 $0.00 $0.00 General Reserve 9730 $0.00 $0.00 $0.00 $0.00 Legally Restricted Balance $0.00 $0.00 $0.00 $0.00 Economic Uncertainties Percentage 2% 2% 2% 2% Designated for Economic Uncertainties 9770 $24,470, $22,696, $21,655, $22,505, Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775 $0.00 $0.00 $0.00 $0.00 Other Designated 9780 $0.00 $0.00 $0.00 $0.00 Undesignated/Unappropriated 9790 $24,781, $18,556, $53,819, $32,347, Negative Shortfall 9790 $0.00 $0.00 $0.00 $0.00 To protect the district s financial solvency and avoid future shortfalls due to potential midyear reductions in the fiscal year, the district should begin preparing immediately for a period of fiscal instability. To maintain a balanced budget, the district will need to make difficult choices about the expenditures and programs that will continue to be funded and those that will be scaled back, reconfigured or eliminated. Financial planning is crucial for every school district, regardless of its size or structure. Long-term financial planning helps a district strategically align its budget with its instructional goals and programs, and should be a part of ongoing budget development. However, it is important to understand that the MYFP is only a snapshot of the district s current financial position, and the state s changing economic conditions may force further reductions. San Diego Unified School District

14 6 executive summary The district was criticized for focusing on one year at a time in its budget analysis presented at a series of board meetings. The district reviewed the projected budget shortfalls in preparation for the adoption budget, and each fiscal year was presented separately from the two subsequent fiscal years. This made it difficult for the board, community and other affected parties to understand the amount that needed to be reduced to balance the budget. In preparing an MYFP, the district should include all projected years in a single comparative analysis to demonstrate the compounding effects of both one-time and permanent or ongoing reductions. FCMAT s MYFP varies from the district s analysis because of timing issues regarding the year-end posting of categorical resources or changes in object classifications including journal entries in preparation for the year-end closing. The year-end projection for the unrestricted general fund balance differs by less than one percent. In completing the MYFP analysis and establishing a baseline for the projection, FCMAT used the district s second interim financial report and projected the year-end based on actual and historical data. However, the team s final analysis is inconclusive based on a disclaimer and final opinion from the Office of Public School Construction (OPSC) regarding the district use of State School Facilities Funds. (See chart below) Fiscal Crisis & Management Assistance Team

15 executive summary 7 Unrestricted FCMAT Unrestricted San Diego U.S.D. MYFP Object District B\E Diff (District FCMAT-Budget Explorer Code BE) Revenue Limit Sources $561,213, $561,130, $82, Federal $11,926, $11,926, $0.00 Other State $152,173, $153,371, ($1,198,011.02) Other Local $30,299, $30,776, ($476,147.00) Total $755,613, $757,205, ($1,591,783.48) Certificated Salaries $354,240, $355,799, ($1,559,598.64) Classified Salaries $99,319, $100,021, ($701,807.05) Employee Benefits $148,242, $148,139, $102, Books and Supplies $21,654, $20,364, $1,290, Services and Other Operating $58,540, $60,135, ($1,595,366.81) Capital Outlay $0.00 $0.00 $0.00 Other Outgo $0.00 $0.00 $0.00 Direct Support/Indirect Cost ($5,663,158.00) ($5,760,820.71) $97, Debt Service $0.00 $0.00 $0.00 Total $676,333, $678,700, ($2,366,574.03) Excess (Deficiency) of Over $79,279, $78,504, $774, Interfund Transfers In $1,093, $1,093, $0.00 Interfund Transfers Out $4,535, $4,535, $0.00 All Other Financing Sources $0.00 $0.00 $0.00 All Other Financing Uses $0.00 $0.00 $0.00 Contributions ($91,045,236.00) ($83,995,987.28) ($7,049,248.72) Total ($87,437,374.28) ($7,049,248.72) Net Increase (Decrease) in ($15,207,312.00) ($8,932,853.83) ($6,274,458.17) Beginning 9791 $54,286, $52,059, $0.00 Audit Adjustments 9793 $0.00 $0.00 $0.00 Other Restatements 9795 $0.00 $0.00 $0.00 Adjusted Beginning $54,286, $52,059, $0.00 Ending $39,078, $43,126, ($4,047,745.96) Components of Ending Reserved Balances 9700 $0.00 $0.00 Revolving Cash 9711 $57, $57, Stores 9712 $1,873, $1,815, Prepaid 9713 $1,513, $934, Other Prepay 9719 $0.00 $0.00 General Reserve 9730 $0.00 $0.00 Legally Restricted Balance $0.00 $0.00 Economic Uncertainties Percentage 2% 2% Designated for Economic Uncertainties 9770 $26,097, $24,156, Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775 $0.00 $0.00 Other Designated 9780 $ $0.00 Undesignated/Unappropriated 9790 $13,260, $16,162, Negative Shortfall 9790 $0.00 ($4,047,745.96) San Diego Unified School District

16 8 executive summary To ensure that school districts participating in the School Facility Grant Program maintain all buildings under their control, the State Allocation Board (SAB) requires that the participating school district establish a restricted account in the general fund to provide moneys for the ongoing and major maintenance of school buildings. Because the district receives funding from this program, Education Code section (b)(1) requires that it maintain a routine restricted maintenance account (RRMA) equivalent to 3% of the restricted and unrestricted general fund expenditures. According to the documentation reviewed by FCMAT, the district began transferring expenditures from the RRMA account in the general fund to fund 35, the state schools facility fund (SSFF), in the fiscal year. The transfer is posted through an interprogram services or contra account (5751) based on salary, benefit and materials costs for maintenance personnel and projects that are logged into the district s job cost system operated in fund 35. The district staff contends that expenditures for maintenance projects exceeding $5,000 meet the threshold of capital outlay as defined in the California School Accounting Manual (CSAM) for capitalization purposes. The staff also maintains that these expenditures can be classified as capital projects related to project savings realized from several state school building projects. The district transferred expenditures that effectively reduced the required contribution for RRMA in the general fund to zero in the fiscal year, failing to meet the fundamental requirement for participation in the State School Facilities Program. Current ABX 4 2 budget language eliminates this requirement from fiscal years to with certain restrictions. However, the district did not fulfill the requirement for fiscal year to maintain a set-aside of 3% of the general fund expenditures as a condition of SAB funding. The district s MYFP analysis continues to utilize this accounting method, with the projected total interprogram transfer for estimated at $60.5 million. Of this amount, $51.0 million is coming from SSFF funds. In fiscal year , the projected transfer is $58.9 million with $50.7 million from SSFF funds. While the RRM requirement has been suspended, the Office of Public School Construction (OPSC) may find that the district s use of SSFF funds to pay for general fund maintenance costs has violated SAB regulations. Discussions with representatives of the OPSC concluded that the district might have erred in its use and transfer of state school facility funds. The district should meet with OPSC and receive written confirmation that the district s use of SSFF funds complies with the SAB regulations, and that the definition of high priority capital outlay includes general maintenance projects including those for salaries and benefits. The fiscal impact of the OPSC s decision regarding the district s use of SSFF funds could affect all funding received from SSFF, including deferred maintenance and emergency repair program funding (Williams Lawsuit). Fiscal Crisis & Management Assistance Team

17 executive summary 9 The Department of Finance continues to report that year-to-date cash receipts and revenues are approximately $1.7 billion less than the May Revision forecast. California has experienced several cycles of budget corrections that represent the largest in both dollars and percentages in the state s history. When these budget trailer bills were signed, the Governor and legislative leaders indicated that additional budget adjustment might be required. The district should be prepared to implement additional budget cuts, most likely in the fiscal year. San Diego Unified School District

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19 state budget overview 11 Findings and Recommendations State Budget-Overview The state budget passed for projected a reserve of $1.7 billion and included a.68% cost-of-living adjustment although the dollars to sustain this increase could not be supported by long-term future economic indicators. Less than two months later, the governor called for a special session when it became apparent that the budget projections were short. The new projections showed a growing multibillion-dollar deficit of $10.7 billion. On February 20, 2009, the governor signed a 17-month budget, senate bill (SB) 1, Chapter 1, Statutes of 2009, which runs through June 2010 and included revisions to the budget and approval of the state budget. In the middle of the year, the enacted state budget reduced education spending by $8.6 billion over the next 17 months. To address the state s $41.6 billion budget deficit, legislators reduced expenditures by $14.9 billion, added $12.5 billion in new taxes, borrowed $5.4 billion and offset the difference with $7.9 billion in federal stimulus package funds. The enacted budget was predicated on the passage of several ballot measures that went before the voters on May 19, All failed with the exception of Proposition 1F, which prevents pay increases for elected members of the legislature, constitutional officers and other elected state officials in years when the state is experiencing a deficit as defined by the director of finance. The Governor s May Revise for the school year included additional cuts to education funding, and school districts throughout the state struggled to determine how to balance budgets for the current year and subsequent two fiscal years. These reductions had a major effect on San Diego Unified, which has one of the largest budgets in the state. The board, superintendent and staff were forced to make severe cuts to educational programs and reductions that prompted the loss of many jobs. The state budget provided some relief to school budgets through flexibility options that allow previously restricted categorical program dollars to be used for any educational purpose, reduces the penalties for class-size reduction, lowers the contribution to the routine restricted maintenance account required for local educational agencies that participate in the School Facility Program, and eliminates the deferred maintenance match. San Diego Unified School District

20 12 state budget overview In addition, the federal government enacted the American Recovery and Reinvestment Act (ARRA). The intent of the ARRA funds was to save jobs, stimulate the economy, improve academic outcomes and support school reform. Federal funds expected to offset cuts made earlier in the fiscal year were needed to offset the additional cuts included in the Governor s May Revise. California is the first state to benefit from the president s stimulus package. ARRA funds are provided in the following three areas: State Fiscal Stabilization Funding (SFSF) These funds can be used for a broad range of purposes beginning April 17, Title I These funds can be expended beginning February 17, Use of funds is subject to federal cost and accounting rules. In addition, funds are subject to maintenance-of-effort requirements. Individuals with Disabilities Education Act (IDEA) These funds can be expended beginning February 17, The funds will be allocated to Special Education Local Plan Areas (SELPAs) for distribution. These funds are also subject to maintenance-of -effort requirements. Funding information for the San Diego Unified that was available at the time of this report is listed in the following table: American Recovery and Reinvestment Act - One-Time Funding Type of Funding SFSF $52,080,865 $0 Title I $80,700 $31,817,241 IDEA $15,199,189 $12,899,517 Total $67,360,754 $44,716,758 School districts received the first payments of SFSF and Title I dollars in June 2009 and are expected to receive most of the remaining dollars in July FCMAT has included the amounts listed in the above table in the MYFP However, only Title I revenues have been posted and not the corresponding expenditures pending further board direction and approval. More information regarding the AARA funds can be found on the following CDE Web sites: SFSF Title I IDEA Fiscal Crisis & Management Assistance Team

21 state budget overview 13 The above table shows significant differences between the governor s January budget proposal for , the state budget approved in February 2009, and the revised projections included in the Governor s May Revise. FCMAT s multiyear financial projection for San Diego Unified has been updated several times based on changes in the district and state budget and includes the most current projections included in the Governor s May Revise. As shown in the table below, the deficit factor applied to the revenue limit is % in This means that education will receive approximately 82 cents on the dollar in revenue limit funding. Additionally, selected state categorical programs will experience a 19.84% reduction over a two-year period. This is a significant reduction in funding when compared with the adopted budget. Comparison of Governor s Proposal and Enacted State Budget: Fiscal Year Proposed Budget Enacted Budget May Revise Budget Revenue Limit Deficit % 7.844% % % % % % % % State Categorical Program Funding Reductions % 15.38% 15.38% % 4.46% 4.46% % 0.00% 0.00% Budgeting Flexibility Sections 5, 15, and 42 of SBX3 4 provide budgeting flexibility for LEAs through the following measures: With specific exceptions, LEAs may use 100% of general fund or cafeteria fund restricted balances as of June 30, 2008 for any educational purpose. ( section titled Restored Balance Flexibility Ending Fund Balance Sweeps on use of cafeteria funds.) For through , LEAs may use funding formerly restricted for 39 specified categorical programs for any educational purpose. For through , the required contribution to the routine restricted maintenance account (RRMA) is reduced from 3% to 1% of an LEA s total general fund expenditures and other financing uses. For through , the local match requirement for the deferred maintenance program eligibility is eliminated. Additionally, program funding for this period is unrestricted and can be used for any educational purpose (see the deferred maintenance section below). San Diego Unified School District

22 14 state budget overview SBX3 4 does not limit a district s budgeting flexibility to the amount of revenue limit and categorical funding reductions that the district sustains. SBX3 4 also does not reduce the level of a district s required reserve for economic uncertainties (See the Subsequent Events section for an update to the reserve requirement). Restricted Balance Flexibility Ending Sweeps SBX3 4 provides that, with the following specific exceptions, 100% of the general fund and cafeteria fund restricted account balances as of June 30, 2008 may be used for any educational purposes. The exceptions are restricted reserves committed for capital outlay, bond or sinking funds, federal funds, and balances in the following programs: The California High School Exit Exam Intensive Intervention Program Economic Impact Aid (EIA) Home-to-school transportation (including special education and school bus replacement) Instructional materials The Quality Education Investment Act (QEIA) Special education The Targeted Instructional Improvement Grant The governing board authorized the staff to maximize this provision as one measure of reducing the effects of the budget reductions necessary to balance the multiyear budget. The governing board approved approximately $6.9 million from the instructional materials fund in the flexibility sweeps, but this was not transferred from the restricted to the unrestricted general fund. Therefore, this amount is not reflected in the district s final adopted budget compared with the FCMAT MYFP analysis. The district should make this correction in the 45-day budget revision and include this item in the first interim budget. In addition, the district should ensure that these funds have been properly reclassified in the closing financial records because this particular provision is authorized only for the fiscal year. This item has been included in FCMAT s MYFP analysis. As described in the previous FCMAT report, the district uses Excel spreadsheets in the budget development process. Using spreadsheets to capture and aggregate millions of dollars leaves the district vulnerable to errors such as the one mentioned above. The district should ensure that all authorized transactions are recorded on the district s PeopleSoft financial management software and in the official document submissions or SACS file to the county and state. Fiscal Crisis & Management Assistance Team

23 state budget overview 15 Under ABX4 2 signed in July 2009, districts have been granted additional flexibility to sweep ending fund balances from the following programs not previously allowed under SBX3 4: The adult education fund The California High School Exit Exam Intensive Instruction (CAHSEE) The deferred maintenance fund Instructional materials The pupil transportation equipment fund Restricted reserves committed for capital outlay The Targeted Instructional Improvement Grant (TIIG) FCMAT did not include these additional flexibility items in the multiyear financial projection. The district should consider these new options before the financial records are closed for the fiscal year. Please note that districts may not sweep ending fund balances from the following programs: Child development Child nutrition programs Economic Impact Aid The English Language Learner Acquisition and Development pilot program Home-to-school transportation The Quality Education Investment Act Special education Any funding sources for bond funds or federal funds Any funding protected by legal settlements or voter approved initiatives ABX4 2 stipulates that restricted ending balances may not be used in a way that violates federal maintenance-of-effort requirements. Categorical Program Flexibility Tier III Programs Section 15 of SBX3 4 authorizes complete flexibility in the use of funds appropriated in 39 budget act items. For through , these 39 programs have been reclassified from restricted to unrestricted and program or funding requirements provided in the Education Code are not in effect for these programs. FCMAT included flexibility transfers in the MYFP analysis by mapping the restricted resources to the district or locally defined unrestricted resources. The analysis also includes a reduction of 15.38% in , 4.46% in for the affected programs the district operates. San Diego Unified School District

24 16 state budget overview K-3 Class Size Reduction SBX3 4 changed the budget item source of appropriations, but not the total state support, for the kindergarten and grades one through three class-size reduction program (K-3 CSR) in and closed the program in through to participants that did not apply for funds. The district utilized this flexibility item in the budget by increasing class sized from 20 to 24, reducing 316 FTE teaching positions. The district also eliminated an experimental K-2 class-size reduction program that used a student-teacher ratio of 15:1 at 29 schools, reducing another 105 FTE teaching positions. SBX3 4 established a new schedule of funding reduction percentages in Education Code section for classes exceeding pupils. For the four-year period from through , this new schedule replaces the schedule of funding reduction percentages established previously in Education Code section The new schedule provides for reductions to funding as follows: Schedule of CSR Funding Reductions Funding Reduction Class Size Range, Inclusive 5% to % to % to % to % or more Like the previous schedule, funding for classes of less than pupils will be calculated based on a count not to exceed 20 pupils multiplied by the funding rate, less the funding reduction percentage. In FCMAT s MYFP analysis, adjustments have been made to the K-3 CSR program revenue and expenditure funding. Deferred Maintenance Program The local matching contribution normally required as a condition of eligibility for the deferred maintenance basic grant funding has been eliminated for through The deferred maintenance program is funded by the state one year in arrears; therefore, funding for which districts apply in is appropriated by the state and apportioned to the district in San Diego Unified eliminated the local match to the state apportionment for the fiscal year accordingly. Program funding is one of the 39 budget items made flexible by Education Code section for through Funding related to this budget item is unrestricted for this five-year period and may be used for any educational purpose. Fiscal Crisis & Management Assistance Team

25 state budget overview 17 Routine Restricted Maintenance Account Contribution The contribution to the routine restricted maintenance account required for LEAs participating in the state school facility program is reduced from 3% to 1% of the total general fund expenditures and other financing uses for through A letter from the CDE dated April 17, 2009 contains additional information regarding the flexibility provisions and is located at the following CDE Web site: Subsequent Events On July 28, 2009, the governor signed two trailer bills that further amended the state budget for The detail of this latest budget action is located at the end of this report. San Diego Unified School District

26 18 state budget overview Fiscal Crisis & Management Assistance Team

27 multiyear financial projection 19 Multiyear Financial Projection Methodology California school districts and county offices of education use many different software products to prepare multiyear financial projections (MYFPs). For San Diego Unified s MYFP, FCMAT used its own Budget Explorer Web-based MYFP software, which was designed exclusively for California school districts and county offices of education. This tool is available to school districts free of charge and has more than 1,100 users statewide. Budget Explorer allows school districts to create and update financial projections instantly by interfacing with the standardized account code structure (SACS) or importing data directly from a district s financial system. With its comprehensive modeling capabilities, the district can produce multiyear financial projections more efficiently and accurately than with conventional spreadsheets. The district can use Budget Explorer to make more informed budget decisions and incorporate educational goals and objectives into multiple financial scenarios. The MYFP utilized in this document will be available to the district online upon completion of this report. FCMAT reviewed and used the district s second interim report and projected actuals for the general fund as the baseline for completing the multiyear financial projection. The assumptions included with the multiyear financial projection for fiscal years through included the latest economic indicators produced by School Services of California at the time of the team s fieldwork. FCMAT also reviewed the following items to prepare an independent MYFP: Board-approved budget solutions presented by Business Services Division. Enrollment and average daily attendance (ADA) projections for the current and two subsequent fiscal years. FCMAT s methodology includes a weighted five-year cohort analysis. Revenue limit calculation and cash flow documents. Documentation supporting the district s budget assumptions. Various spreadsheets to support calculations prepared by the district staff for all resources for anticipated revenues and expenditures. FCMAT independently verified revenue projections through federal and state sources. FCMAT extracted actual data from the district s financial system for the fiscal year. Projections Multiyear financial projections are required by AB 1200 and AB 2756 and are a part of the adoption budget and interim reporting process. In June 2004, AB 2756 (Daucher) was passed and signed into law on an urgency basis. This legislation made substantive changes to the financial accountability and oversight used to monitor the fiscal position of San Diego Unified School District

28 20 Multiyear financial projection school districts and county offices. Among other things, AB 2756 strengthened the roles of the superintendent of public instruction (SPI) and county offices of education and their ability to intervene during fiscal crises, including requesting assistance from FCMAT. MYFPs provide districts with the ability to forecast the effect of current decisions. Projections should be a part of annual budget development process and should be evaluated and updated during each interim financial reporting period. In developing and implementing the multiyear financial projection, the district s primary objectives are to achieve and sustain a balanced budget, improve academic achievement and maintain local governance. The MYFP helps identify specific planning milestones that will help the district make decisions. Financial planning is crucial for every school district, regardless of its size or structure. Long-term financial planning helps a district strategically align its budget with its instructional goals and programs. There are inherent limitations with any forecast of financial data. These limitations include issues such as unanticipated changes in enrollment trends and changing economic conditions at the state, federal and local levels. Therefore, the budget projection model should be evaluated based on certain criteria and assumptions rather than a prediction of exact numbers. Districts throughout the state have been forced to update multiyear assumptions and projections several times in the last fiscal year as the state continues to experience severe revenue declines. In a time of fiscal instability, multiyear projections can become somewhat unreliable, especially in the future fiscal years, as projected state revenue may continue changing. However, the MYFP still provides guidance with decisions that cover several fiscal years, and the district should continue to update and reassess the ramifications of state-imposed budget adjustments. In developing the MYFP, FCMAT included board-authorized budget reductions for through fiscal years. FCMAT s MYFP indicates the district will meet the required fund balance reserves in the current and subsequent fiscal years after reducing the operating budget by more than $369.6 million in all three years. In addition to these reductions, the district utilized $112,077,512 in federal stimulus money and $207,292,597 in categorical flexibility transfers to offset further reductions. FCMAT also used budget assumptions based on the state budget act as amended on February 20, 2009 following the special legislation session, the Governor s May Revise, and School Services of California s (SSC s) Financial Dartboard assumptions updated in June FCMAT s MYFP does not include any salary increase in the current or projection years beyond the current negotiated agreement. Included in the projection years are the following: Fiscal Crisis & Management Assistance Team

29 multiyear financial projection 21 A revenue limit deficit of % Growth of 0.09% in , 0.21% in and 0.41% in The average cost of step-and-column movement for all employee groups and the associated cost of employer-paid statutory benefits. A blended 16.72% increase for health and welfare costs in , and Increases in general operating expenditures based on the California Consumer Price Index (CPI) and the most recent economic indicators. A reduction for a four-day work furlough for certificated management, classified staff (except bus drivers) and confidential employees. To verify the base year ( ) for the multiyear projection, the FCMAT team performed the following: Reviewed internal and third party support documentation to verify the district s current year revenues. Verified one-time sources of funds including the federal stimulus dollars. Prepared an independent revenue limit calculation based on historical and projected enrollment and updated state deficit factors. Reviewed staff summaries and system reports of actual revenue and expenditure by major object category in each individual resource to identify potential adjustments in the unrestricted and restricted general fund. Verified categorical flexibility options identified in the budget act to maximize the unrestricted fund balance. Prepared spreadsheet pivot tables for certificated, classified and management salary and benefit costs from district prepared documents and compared actual year-to-date salary expense activity with budgeted information for reasonableness. Verified the required contributions to routine restricted maintenance, deferred maintenance and indirect cost calculations between the general fund and all other special purpose funds. Reviewed interfund transfers and other financial activity. In addition to staff interviews, FCMAT used a number of district documents to develop a baseline and future assumptions for the MYFP, including the following: Approval letters from the county office regarding the adopted and interim budget reports. Financial system budget reports and SACS documents that correspond to amounts in the second interim financial report and actual transactions to date as submitted to the county office of education. The financial summary report showing all general ledger balance sheet accounts by fund for Revenue limit worksheet projections, including all supporting schedules for through San Diego Unified School District

30 22 Multiyear financial projection Historical enrollment information for the current and prior five fiscal years and projections for the subsequent three years. Period one (P-1), period two (P-2), and annual attendance reports, including CBEDS data, for through Identification of any one-time revenues and expenditures included in the , and budgets. Governing board-authorized budget reductions in the current and projected fiscal years. Collective bargaining agreements for all employee groups. Information on the health and welfare rate caps as stated in the collective bargaining agreement. Independent audit reports. The following table includes economic factors used by FCMAT in completing the district s multiyear financial projection: Fiscal Crisis & Management Assistance Team Multiyear Projection Rules and Assumptions Category Description CertCOLA Certificated COLA 0% 0% 0% 0% ClassCOLA Classified COLA 0% 0% 0% 0% CPI California CPI (SSC) 1.40% 0.90% 1.70% 2.30% LOT-Res California Lottery Restricted (SSC) $11.50 $11.50 $11.50 $11.50 LOT-Unr California Lottery Unrestricted (SSC) $ $ $ $ INT Interest Rate Trend for 10 Year Treasuries (SSC) 3.00% 3.40% 3.70% 3.90% NetCOLA Net Funded Revenue Limit COLA (SSC) -6.41% -3.45% 0.90% 2.40% RLDef Revenue Limit Deficit: K-12 (SSC) 11.43% 17.97% 17.97% 17.97% SpEdDef Special Education Base Deficit (SSC) 0.00% 0.00% 0.00% 0.00% CatCOLA State Categorical COLA (SSC) 0.00% 0.00% 0.50% 2.00% StCOLA Statutory COLA (SSC) 5.66% 4.25% 0.90% 2.30% HW% Health & Welfare Benefit Increase 0.00% 0.00% 0.00% 0.00% Enr Year-to-Year Change in Enrollment 0.28% 0.09% 0.21% 0.41% RL-ADA Year-to-Year Change in RL ADA 0.00% 0.09% 0.21% 0.41% P2ADA P2-ADA/ PRIOR YEAR ANNUAL ESTIMATE 0 TierI Tier I Programs 0.00% 0.00% 0.90% 2.40% TierII Tier II Programs % -4.46% 0.90% 2.40% TierIII Tier III Programs % -4.46% 0.90% 2.40% RLDefCOE County Office Revenue Limit Deficit 5.36% 5.36% 5.36% 5.36% CD 01 Union Group - SDEA 0.00% 3.09% 3.09% 3.09% CD 07 Union Group - Management Certificated/Classified 0.00% 0.83% 0.83% 0.83% CD 02 Union Group - OSS 0.00% 1.30% 1.30% 1.30% CD 03 Union Group OTBS 0.00% 0.92% 0.92% 0.92% CD 04 Union Group POA 0.00% 0.70% 0.70% 0.70% CD 05 Union Group Paraeducators 0.00% 1.74% 1.74% 1.74% CD 06 Union Group - Supervisors 0.00% 1.81% 1.81% 1.81% CD 06 S Union Group - Supervisors - Sworn 0.00% 1.93% 1.93% 1.93% CD 08 Union Group - Confidentials 0.00% 2.96% 2.96% 2.96% HW Blended Rate PC HMO/PC POS/Kaiser Blended Increase 0.00% 11.01% 11.01% 11.01% Dental Increase Delta PMI/Delta PPO/Western 0.00% 5.54% 5.54% 5.54% Vision Increase VSP Rate Increase 0.00% 0.01% 0.01% 0.01% Life Insurance Employee Benefit - Life Insurance 0.00% 0.16% 0.16% 0.16% Gasoline/Oil Diesel / Fuel 0.00% 20.00% 10.00% 10.00% (SSC) based on School Services of California Financial Dartboard June 2009

31 multiyear financial projection 23 MYFP Analysis The primary purpose of a MYFP is to project the district s budget over several fiscal years using budget assumptions that will allow the district to achieve and sustain a balanced budget and meet the required 2% minimum reserve for economic uncertainties. To evaluate the multiyear projection, FCMAT focused on the district s ability to meet its reserve requirement of 2% and demonstrate a positive, unappropriated fund balance for the current and subsequent two fiscal years. The team analyzed all funding sources and expenditure categories by resource. When the unappropriated fund balance is negative, the deficit balance is the amount by which the budget must be reduced to comply with AB 1200 guidelines. FCMAT s MYFP indicates that the unrestricted general fund will meet the required reserve levels for the through fiscal years. To protect the district s financial solvency, the district will need to continue preparing for fiscal instability. To keep the budget balanced, the district will need to make difficult choices about which expenditures and programs will continue to be funded and which will be scaled back, reconfigured or eliminated. The district s enrollment is projected to grow at a moderate level of less than 1% during the next several fiscal years, making it difficult for the district to utilize or count on student growth dollars to improve he district s financial situation. The district administration should review enrollment reports monthly to identify any changes in enrollment trends. These trends may indicate that additional cuts will be necessary, or that the district has unanticipated growth. Unrestricted General Fund The district s general fund budget is a combination of unrestricted general purpose dollars combined with restricted grants and categorical funding. When analyzing the district s budget, the primary focus is on the unrestricted budget, particularly the unappropriated ending fund balance. The district is experiencing extreme fiscal distress because of the state s current fiscal abyss. Even though the unrestricted budget is projected to have a positive unappropriated fund balance in all three fiscal years, the district must still negotiate many of the proposed budget solutions with its collective bargaining unit members. Proposed budget solutions that were included in the adopted budget utilized to balance the multiyear budget beginning in will require the governing board to take formal action to eliminate the programs and/or positions as illustrated in the following table. FCMAT included these budget solutions in the multiyear projection in the second table below. A full copy of FCMAT s MYFP detailed analysis is attached as Appendix A to this report. San Diego Unified School District

32 24 Multiyear financial projection Unrestricted General Fund On-going Proposed Budget Solutions Proposed Budget Solutions That Will Require Formal Action Beginning in A reduction of 100 FTE in central office staffing An increase in counseling staffing ratios at the middle and high school The implementation of a 29.7:1 ratio in half-day kindergarten The elimination of the vice principal positions The elimination of the seminar positions at the cluster schools The elimination of the OCILE program The elimination of the magnet programs and transportation The elimination of the librarian positions The elimination of class-size reduction in first, second, and third grades. The elimination of all library technician II positions The elimination of 91.5 health technician positions A districtwide four-day work furlough for all classified employees except bus drivers A districtwide four-day work furlough for all certificated management employees Fiscal Crisis & Management Assistance Team

33 multiyear financial projection 25 Name MYFP Unrestricted General Fund Summary Object Code Revenue Limit Sources $581,444, $561,130, $567,681, $583,830, Federal $13,501, $11,926, $11,926, $11,926, Other State $167,529, $153,371, $153,992, $157,626, Other Local $33,615, $30,776, $29,983, $30,283, Total $796,091, $757,205, $763,584, $783,666, Certificated Salaries $410,760, $355,799, $316,116, $332,581, Classified Salaries $101,385, $100,021, $97,623, $98,715, Employee Benefits $159,154, $148,139, $136,331, $159,545, Books and Supplies $21,222, $20,364, $20,727, $21,405, Services and Other Operating $61,573, $60,135, $59,266, $60,469, Capital Outlay $760, $0.00 $0.00 $0.00 Other Outgo $55, $0.00 $0.00 $0.00 Direct Support/Indirect Cost ($8,639,631.00) ($5,760,820.71) ($5,760,424.00) ($5,758,757.00) Debt Service $0.00 $0.00 $0.00 $0.00 Total $746,273, $678,700, $624,304, $666,959, Excess (Deficiency) of Over $49,818, $78,504, $139,279, $116,707, Interfund Transfers In $26,405, $1,093, $1,093, $1,093, Interfund Transfers Out $4,580, $4,535, $4,637, $4,637, All Other Financing Sources $0.00 $0.00 $0.00 $0.00 All Other Financing Uses $0.00 $0.00 $0.00 $0.00 Contributions ($70,025,498.66) ($83,995,987.28) ($101,514,904.44) ($133,786,218.39) Total ($48,200,856.66) ($87,437,374.28) ($105,058,310.44) ($137,329,624.39) Net Increase (Decrease) in $1,617, ($8,932,853.83) $34,221, ($20,621,824.84) Beginning 9791 $50,441, $52,059, $43,126, $77,347, Audit Adjustments 9793 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $50,441, $52,059, $43,126, $77,347, Ending $52,059, $43,126, $77,347, $56,725, Components of Ending Reserved Balances 9700 $0.00 $0.00 $0.00 $0.00 Revolving Cash 9711 $57, $57, $57, $57, Stores 9712 $1,815, $1,815, $1,815, $1,815, Prepaid 9713 $934, $0.00 $0.00 $0.00 Other Prepay 9719 $0.00 $0.00 $0.00 $0.00 General Reserve 9730 $0.00 $0.00 $0.00 $0.00 Legally Restricted Balance $0.00 $0.00 $0.00 $0.00 Economic Uncertainties Percentage 2% 2% 2% 2% Designated for Economic Uncertainties 9770 $24,470, $22,696, $21,655, $22,505, Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775 $0.00 $0.00 $0.00 $0.00 Other Designated 9780 $0.00 $0.00 $0.00 $0.00 Undesignated/Unappropriated 9790 $24,781, $18,556, $53,819, $32,347, Negative Shortfall 9790 $0.00 $0.00 $0.00 $0.00 San Diego Unified School District

34 26 Multiyear financial projection Restricted General Fund The district has more than 120 restricted federal and state programs. The use of restricted dollars are defined by laws and regulations for a narrowly defined purpose and are classified as grants or categorical funds. Some grants are competitive; however, most are distributed on a formula basis utilizing some methodology that aligns the funding allocation with the grant goals. Careful management of these funds is essential to ensure that the district has properly spent and accounted for these dollars in accordance with the grant award documents. Fiscal Crisis & Management Assistance Team

35 multiyear financial projection 27 MYFP Restricted General Fund Summary Name Object Code Revenue Limit Sources $31,257, $31,154, $31,154, $31,154, Federal $172,661, $145,158, $111,041, $98,142, Other State $136,329, $129,452, $130,409, $133,064, Other Local $70,301, $45,890, $46,183, $46,838, Total $410,549, $351,656, $318,789, $309,199, Certificated Salaries $169,431, $177,700, $170,763, $169,108, Classified Salaries $106,131, $99,781, $98,828, $100,204, Employee Benefits $98,549, $116,225, $119,247, $110,919, Books and Supplies $64,453, $38,052, $46,488, $55,443, Services and Other Operating $23,273, $5,644, $4,941, $5,270, Capital Outlay $3,474, $9,077, $8,430, $7,603, Other Outgo $750, $750, $750, $750, Direct Support/Indirect Cost $6,582, $4,366, $4,366, $4,364, Debt Service $0.00 $0.00 $0.00 $0.00 Total $472,646, $451,598, $453,817, $453,663, Excess (Deficiency) of Over ($62,097,013.21) ($99,942,231.39) ($135,027,674.29) ($144,463,657.00) Interfund Transfers In $0.00 $0.00 $0.00 $0.00 Interfund Transfers Out $0.00 $0.00 $0.00 $0.00 All Other Financing Sources $0.00 $0.00 $0.00 $0.00 All Other Financing Uses $0.00 $0.00 $0.00 $0.00 Contributions $70,025, $83,995, $101,514, $133,786, Total $70,025, $83,995, $101,514, $133,786, Net Increase (Decrease) in $7,928, ($15,946,244.11) ($33,512,769.85) ($10,677,438.61) Beginning 9791 $68,486, $76,415, $60,468, $26,956, Audit Adjustments 9793 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $68,486, $76,415, $60,468, $26,956, Ending $76,415, $60,468, $26,956, $16,278, Components of Ending Reserved Balances 9700 $0.00 $0.00 $0.00 $0.00 Revolving Cash 9711 $0.00 $0.00 $0.00 $0.00 Stores 9712 $0.00 $0.00 $0.00 $0.00 Prepaid 9713 $0.00 $0.00 $0.00 $0.00 Other Prepay 9719 $0.00 $0.00 $0.00 $0.00 General Reserve 9730 $0.00 $0.00 $0.00 $0.00 Legally Restricted Balance $76,415, $60,468, $26,956, $16,278, Designated for Economic Uncertainties 9770 $0.00 $0.00 $0.00 $0.00 Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775 $0.00 $0.00 $0.00 $0.00 Other Designated 9780 $0.00 $0.00 $0.00 $0.00 Undesignated/Unappropriated 9790 $0.00 $0.00 $0.00 $0.00 Negative Shortfall 9790 $0.00 $0.00 $0.00 $0.00 San Diego Unified School District

36 28 Multiyear financial projection Contributions to Restricted Programs Twenty-nine programs, including home-to-school transportation and special education, are projected to encroach on the district s unrestricted general fund. Total encroachments are expected to increase by 59% in a three-year period as demonstrated in the table below. The district should carefully review these contributions and ensure that all restricted programs are self-sustaining. The only exceptions should be special education and hometo-school transportation programs because these programs typically have insufficient state and federal funding support. The table below shows the projected contributions to restricted programs in the general fund budget. MYFP Projected Contributions to Restricted Programs Program Resource Restricted Resources Community Day Schools 2430 $1,764, $1,831, $1,907, ARRA Fiscal Stabilization 3200 $0.00 $874, $0.00 IDEA Part B Local Entitlement 3310 $0.00 $0.00 $1,168, PL Preschool 3315 $0.00 $0.00 $48, Idea Part C Preschool Entitlement 3320 $0.00 $1, $74, Early Intervention 3385 $ $9, $18, Department of Rehabilitation: Transition 3410 $ $6, $11, VATEA Title II Secondary Education 3550 $1,102, $1,103, $1,103, Drug Free Schools 3710 $0.00 $66, $128, Other Federal - Aids Education 5824 $178, $199, $221, Elementary/Secondary School Counseling 5828 $62, $118, $132, Adolescent Family Life Intensive Case Mgmt 5840 $0.00 $0.00 $18, Lottery: Instructional Materials 6300 $0.00 $0.00 $1,054, Special Education-Non Personnel 6500 $69,274, $72,478, $90,571, Special Education Infant Program-Non Personnel 6510 $927, $1,045, $1,130, Infant Discretionary Funds 6515 $ $1, $1, Work Ability Program 6520 $0.00 $0.00 $1, Low Incidence Specialized Services 6530 $0.00 $ $ TUPE: Elem Grades $56, $63, $68, TUPE: High School Competitive 6670 $11, $24, $32, Economic Impact Aid-SCE 7090 ($901,857.95) ($864,628.66) ($864,746.44) Master Plan for Instructional Materials 7156 ($6,900,000.00) $4,282, $14,108, Partnership Academies Program 7220 $0.00 $0.00 $0.00 Home to School Transportation 7230 ($3,745,361.75) ($2,316,342.24) ($721,943.31) Transportation: Severely Disabled 7240 $14,205, $14,216, $14,102, School-Based Coordination Program 7250 $7,471, $7,845, $8,246, Quality Ed Invest Act (QEIA) 7400 $0.00 $0.00 $651, SDSURF to Collaborative Sites 9016 $91, $102, $115, City Heights: Monroe Clark Support 9018 $394, $423, $452, Total Restricted $ 83,995,987 $ 101,514,904 $ 133,786,218 Fiscal Crisis & Management Assistance Team

37 multiyear financial projection 29 The district received approximately $135,893,642 million of its revenue from state categorical programs in With the February 2009 passage of SBX3 4, several categorical programs were distributed into three tiers. Tier I programs have no reductions and no flexibility, Tier II programs received reductions but no flexibility and Tier III programs received reductions and complete flexibility in the and the subsequent four fiscal years. The district utilized the maximum flexibility allowed under SB X3 4. The following table summarizes the programs that the district transferred to the unrestricted general fund under the provisions of SB X3 4: SB X3 4 Tier III Programs Transferred to the Unrestricted General Fund Name Resource Code SBX3 4 Transfers Restricted Resources CA School Information Services 6020 $137,979 Cal-Safe Programs 6091 $464,865 Cal-Safe Child Care And Development 6092 $81,316 Emergency Repair Williams Case 6225 $543,664 Early Mental Health 6250 $2,933 Physical Ed Teacher Incentive Program 6258 $595,000 Teacher Recruitment & Stud Supt 6275 $375,102 English Language Acquisition 6286 $2,270,589 Ca Public School Library Act 6296 $11,298 Nell Soto Parent Teacher Involvement 6340 $193,427 Carl Washington School Safety 6405 $1,098,715 Arts & Music Block Grant 6760 $3,621,174 1X PE Grant 6761 $3,317,432 CA Instructional School Garden 7026 $159,537 CAHSEE Intensive Instructional Services 7055 $389,598 Supplement School Counseling Program 7080 $3,820,980 Ed Tech: Staff Development 7120 $18,001 Gifted And Talented 7140 $209,272 Partnership Academies Program 7220 $70,121 California Peer Assistance And Recruitment 7271 $618,958 AB 466 Literacy 7294 $460,000 AB 75 Principal Training 7325 $8,754 Pupil Development Block Grant 7390 $901,144 Teacher Credential Block Grant 7392 $1,696,720 Prof Development Block Grant 7393 $136,836 Targeted Inst Imp Block Grant 7394 $8,709,658 School & Library Improvement Block Grant 7395 $1,488,703 Discretionary Block Grant/School 7396 $1,500,287 Instructional Materials, Library & Ed Technology 7398 $70,000 Total Restricted $32,972,063 The district established locally defined unrestricted resources for the fiscal year after the second interim reporting period FCMAT moved the revenues and expenditures for these resources from restricted to unrestricted resource categories in the MYFP analysis. San Diego Unified School District

38 30 Multiyear financial projection Adjustment Analysis FCMAT s multiyear projection includes the following adjustments and/or analysis to the district s second interim report: General Fund - FCMAT prepared an analysis of the total unrestricted resources to align the budgets to projected spending levels as of June 30, 2009 by utilizing the June 10, 2009 financial file that contained actual year-to-date activity and encumbrances. Budgets were projected\increased or decreased to the anticipated spending levels. and - were verified with district grant letters, award documents and/or the CDE Web site and adjusted as required. All expenditure budgets were compared to the year-to-date actual activity plus any encumbrances as of June 10, An analysis was performed to project the expenditures to June 30, 2009, reducing budgets to recapture anticipated budget saving or increasing, if budgets were overspent by major object category. The following table isolates the board-authorized budget reductions included in the MYFP. Name Object Code Unrestricted Resources Year 1 Total Reductions Certificated Salaries ($56,302,206.00) ($107,387,010.00) ($102,668,836.00) ($266,358,052.00) Classified Salaries ($1,796,679.00) ($5,304,158.00) ($5,336,426.00) ($12,437,263.00) Employee Benefits ($17,261,575.00) ($33,917,261.00) ($22,292,820.00) ($73,471,656.00) Books and Supplies ($1,740,672.00) ($1,869,783.00) ($1,869,783.00) ($5,480,238.00) Services and Other Operating ($3,307,364.00) ($5,281,407.00) ($5,281,407.00) ($13,870,178.00) Capital Outlay $0.00 $0.00 $0.00 $ Other Outgo $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $686, $686, $686, $2,060, Debt Service $0.00 $0.00 $0.00 $0.00 Total ($79,721,723.00) ($45,685,836) ($136,762,499.00) ($369,557,068.00) (The benefits reductions in were offset by the SERP payment of $14.2 million.) The team applied global rules by specific object codes to indicate the step-and-column salary increase for the district s filled positions through June 30, This was based on the district s salary progression worksheets by certificated, classified and management staff. Fiscal Crisis & Management Assistance Team

39 multiyear financial projection 31 The district offered an early retirement incentive option for eligible employees effective July 1, Five annual payments of $14.2 million are offset by filling open positions with new employees at a lower cost and eliminating other positions. In addition, the district will utilize a portion of the federal stimulus money to offset the payment in year two (See Resource 3200). FCMAT incorporated these changes in the multiyear projection in each individual resource in the general fund. The district has not fully implemented its central office reorganization that was authorized as part of the total budget solution package. In these calculations, the district applied approximately $800,000 in savings to the budget. These should be recorded in the fiscal year instead of the fiscal year because employees are paid their full salary for one year from the implementation date, referred to as a star rating. Approximately $1 million was set aside to account for timing differences from July 1, 2009 to the anticipated implementation date. Because of the incorrect recording of the star rating in the year, the district has $200,000 available for timing differences. The team calculates that the district will need as least $400,000 until full implementation. Health and welfare benefits were increased utilizing a blended average of 16.72% prepared by district staff for the projection years as follows: Medical 11.01% Dental 5.54% Vision 0.01% Life insurance 0.16% Books and supplies were increased by the California Price Index (CPI) using School Services of California, Inc. updated June 2009, May Revise Projection Dartboard. Services and other operating expenses were increased by the projected CPI with some exceptions. Gas, electric, water, sewer and rubbish services were increased by 3.5% in the projection years based on historical trends in the last two years. Diesel fuel and gasoline were increased by 20% in and 10% in the balance of the projection years given the volatility of pricing during the last several months. Capital Outlay - Based on an analysis, FCMAT increased this category in to complete fiscal year using data for actual year-to-date expenditures and commitments for encumbrances as of June 10, Capital outlay budgets were reduced in this category in the projection years. San Diego Unified School District

40 32 Multiyear financial projection FCMAT s MYFP projection reduced supplies or services in the restricted resources where possible to remain within the projected revenue estimates in the projections years. However, this action may also affect programs by reducing expenditures for these items and may ultimately require additional contributions from the unrestricted general fund. Enrollment and Average Daily Attendance (ADA) - Proper enrollment tracking and analysis of ADA are essential to providing a solid foundation for budget planning. The primary funding for the district is based on the total number of days that students attend school as a ratio of total number of days available in the attendance cycle. Therefore, it is crucial to monitor and project student enrollment and attendance. When enrollment and/or related ADA decline, the district must consider the budgetary impacts and the possible effect on the teacher-to-student ratios and plan accordingly. San Diego Unified is experiencing moderate growth of less than one tenth of one percent in the current budget year. The district s projections for growth are conservative; however, the district could also experience a slight decline. The district must exercise extreme caution regarding any negotiations that hinge on growth to sustain ongoing salary and benefit increases, teacher staffing, support staffing and/or school allocations. Enrollment Projection - To project the district s future enrollment, FCMAT used a weighted five-year cohort survival method, which groups students by grade level upon entry and tracks them through each year that they stay in school. This method evaluates the longitudinal relationship of the number of students passing from one grade to the next in a subsequent year. This more closely accounts for retention, dropouts, students moving to and from the district, and grade-by-grade changes. Although other enrollment forecasting techniques are available, the cohort survival method usually is the best choice for school districts because of its sensitivity to incremental changes in several key variables. Percentages are calculated from historical enrollment data by grade to determine a reliable weighted average over the projection period. Ratios are calculated between grade levels from year to year, usually using data from the last five years. Enrollment variables include the following: Birth rates and trends The historical ratio of enrollment progression between grade levels Changes in educational programs Interdistrict and intra-district transfers Migration patterns Changes in local and regional demographics Industry changes such as a new industry coming to the area or an industry leaving Residential housing starts and the generation factor per household The approval of charter schools, pending applications, and the recruitment efforts of approved charter schools within the district s boundaries Fiscal Crisis & Management Assistance Team

41 multiyear financial projection 33 FCMAT reviewed the district s enrollment and ADA trends for through the fiscal year. The review compared the October California Basic Educational Data System (CBEDS) student enrollment counts to the second period principal apportionment (P-2) ADA to determine the average enrollment-to-ada ratios. The FCMAT study team noted variances between the state-posted data and the information provided by the district for , and enrollments. The district s enrollment data was higher in all grade levels. The differences are caused by a timing issue in data collection since the official CBEDS data collection date is in mid-october, and the district s data collection date falls about two or three weeks earlier in September. If the district bases staffing allocations on the higher data, it may be overstaffing. The district should ensure that enrollment data sent to the state agrees with the official district data that is presented in the SACS forms sent to the state and agrees with other published materials such as the budget booklet. The budget booklet lists the official fall enrollment for as 132,698 students, but CDE shows 132,256 a difference of 442. If the district staffs classrooms at a student-teacher ratio of 28:1, it is potentially overstaffed by 15.8 teachers. If the average cost of salary and benefits is $74,018, the cost of overstaffing based on this information is $1,169,484. The district should correlate the data collection date for enrollment so that it is concurrent with the official CBEDS. Historical data indicates the district has experienced a sharp decline in enrollment growth from through and relatively flat growth since then. In total, the district lost 9,493 students from to ; however, FCMAT projects moderate growth of approximately 837 students over the next three fiscal years, or 0.70%. The following table shows the district s historical and projected enrollment using the cohort survival method. Historical and Projected Enrollment Enrollment Historical Historical Historical Historical Historical Projection Projection Projection K-5 64,302 61,360 59,128 57,624 57,275 57,625 58,153 59,207 60, ,606 26,638 25,214 24,863 24,513 24,616 24,223 23,315 23, ,445 34,467 34,103 35,058 35,896 35,768 35,601 35,703 35,320 Ungraded Elementary Ungraded Secondary Total Excluding Charter Schools 127, , , , , , , , ,846 Total Including Charter Schools 137, , , , , , , , ,447 Years Historical Historical Historical Historical Historical Year Enrollment Percentage to P San Diego Unified School District

42 34 Multiyear financial projection Restricted Routine Maintenance Account (RRMA) - To ensure that school districts participating in the School Facility Grant Program and maintain all buildings under their control, the State Allocation Board (SAB) requires that the participating school district establish a restricted account in the general fund for the exclusive purpose of providing moneys for the ongoing and major maintenance of school buildings. Because the district receives funding from this program, Education Code section (b)(1) requires that it maintain a routine restricted maintenance account (RRMA) equivalent to 3% of the restricted and unrestricted general fund expenditures. Education Code section defines major maintenance as follows: all actions necessary to keep roofing, siding, painting, floor and window coverings, fixtures, cabinets, heating and cooling systems, landscaping, fences, and other items designated by the governing board of the school district in good repair. Major maintenance does not include the activities related to keeping the facilities clean or for maintaining the grounds because these functions are classified as operational as defined in the California School Accounting Manual (CSAM), 2008 Edition, and Procedure through In addition to the funding from the State Facility Grant Program, the district receives state funding for deferred maintenance, which is deposited in the deferred maintenance fund (fund 14). New legislation under ABX 4 2 granted district s the flexibility to sweep the ending fund balance from the deferred maintenance fund and utilize these funds for any educational purpose. ABX 4 2 also waived the contribution requirement for the RRMA for the five-year period beginning through provided that the district meets the facility requirement of the Williams Settlement. The district participates in the School Facility Grant program for several modernization projects through the OPSC. Several projects that were funded under this program were also listed on the Proposition MM, the $1.51 billion School Improvement Bond passed by the voters on November 23, Before the release of OPSC funds, the district used local bond proceeds to fund the approved modernization projects. OPSC regulation section , local bond reimbursement fund release, governs how districts can use OPSC funds in conjunction with local bond funds as follows: When a school district uses local bond funds to make eligible project expenditures authorized in the Leroy F. Greene Act and state school bonds funds are made available to reimburse the state s share of those eligible project expenditures, the reimbursement funds shall be used as follows: Fiscal Crisis & Management Assistance Team

43 multiyear financial projection 35 (a) (b) (c) Toward retiring the local bonds; and/or Toward uses permitted by the local bond, or For any high priority capital outlay expenditure in the district as permitted in Education Code (EC) Section (c) EC (c) states the following: Any savings achieved by the district s efficient and prudent expenditure of these funds shall be retained by the district in the county fund for expenditure by the district for other high priority capital outlay purposes. Since fiscal year, the district has transferred expenditures from the RRMA account in the general fund to fund 35, the state schools facility fund (SSFF). The transfer is posted through an interprogram services account (5751) based on salary, benefit and materials costs that are logged into the district s job cost system. The district staff contends that expenditures for maintenance projects exceeding $5,000 meet the threshold of capital outlay as defined in the CSAM for capitalization purposes. The staff also maintains that these funds are savings realized on several state school building projects. The district transferred expenditures in that effectively reduced the required contribution for RRMA to zero. Although ABX 4 2 eliminated this requirement from to with certain restrictions as previously discussed, the district did not fulfill this requirement for fiscal year by maintaining the required set-aside of 3% of the general fund expenditures required as a condition of SAB funding. The projected total interprogram transfer for is $60.5 million. Of this amount, $51 million is coming from SSFF funds. In fiscal year the projected transfer in is $58.9 with $50.7 from SSFF funds. The district should obtain an official, written confirmation from OPSC to ensure that the district s use of SSFF funds complies with the SAB regulations, and that the definition of high priority capital outlay includes general maintenance projects including those salaries and benefits. Position Control One of the most critical elements in budgeting for expenditures is accurately projecting employee salary and benefit costs. FCMAT issued a report in December 2008 that clearly delineated the position control issues. To date, the district has not made recommended corrections to the PeopleSoft position control system. The financial reporting system should be fully integrated with payroll and budget modules utilizing unique identifying position control numbers to properly update the budget at budget adoption and each reporting period. San Diego Unified School District

44 36 Multiyear financial projection The current position control system has one position for a particular class of employees at each school site and/or location. The information must be downloaded from position control into Excel spreadsheets and manually manipulated to reflect the average cost of salary and benefits before it can be rolled into the budget development system. To date, the district does not have a reliable position control system with unique position numbers that is integrated with the budget and payroll systems; therefore, the team could not verify the individual positions in the position control system for the budget development forecast. The team instead used the salary and benefit information prepared by the district staff to calculate the multiyear forecasts. Manual manipulation of data leaves room for errors and should be avoided. These issues are extremely problematic when trying to ensure that position control data is accurate for budget and payroll purposes. Overriding financial reporting systems can have many serious financial implications. Recommendations The district should: Continue preparing for a period of fiscal instability because of subsequent events and further cuts enacted in the state budget. Recent state budget actions include an increase to the deficit factor and an additional one-time adjustment to the revenue limit of $ per ADA for the fiscal year only that were not included in this analysis. Ensure that the budget and multiyear projections meet reserve requirements and are presented for the current and two subsequent fiscal years. The MYFP presentation should include a format that depicts the unrestricted, restricted and combined projected balances for the current and subsequent two fiscal years. Prepare and present monthly budget reports to the board by fund that depict the unrestricted, restricted and combined formats. Ensure that multiyear financial projections remain accurate and up to date by utilizing multiyear projection software. The district should include proposed budget reductions in its board presentations to demonstrate the compounding effects on each fiscal year. Prepare seniority lists in preparation of a potential reduction in force for all bargaining units. Fiscal Crisis & Management Assistance Team

45 multiyear financial projection Ensure that the seniority lists meet the legal requirements and time lines include in the Education Code. Review contributions to restricted programs and ensure that all restricted programs are self-sustaining with exceptions such as special education and hometo-school transportation. Evaluate and maximize all state flexibility options provided in the and state budgets. Ensure that all programs are charged the maximum allowable indirect cost rate. 10. Regularly review revenue and expenditure projections for reasonableness and make adjustments accordingly. 11. Compare budgeted expenditures to actual expenditures plus encumbrances, and make adjustments accordingly. 12. Carefully review the ARRA funding rules for accountability and reporting requirements. 13. Regularly review estimated enrollment and ADA calculations to ensure that they are up to date and conservative. 14. Ensure that the enrollment data sent to the state agrees with the district s official records. 15. Ensure that staffing allocations are based on the official CBEDS data to avoid potentially overstaffing. 16. Consult with OPSC to obtain official, written confirmation ensuring that the district s use of SSFF funds complies with the SAB regulations, and that the definition of high priority capital outlay includes general maintenance projects including those salaries and benefits. 17. Update position control to include unique position control numbers and utilize actual salary and benefit data instead of average cost. This data should be utilized to assist in the implementation of the district s new budget development process. San Diego Unified School District

46 38 Multiyear financial projection Prior schedule New ABX4 Schedule Cash Management, Deferrals and Apportionment Schedules With the current state budget crises, cash management has become one of the main concerns for every school district. The state started the first cash deferral with the June apportionment as part of balancing the state budget in that year. The result shifts one entire monthly apportionment obligation to the next fiscal year. This shift, called the P2 Shift, moved the June apportionment to July in the next fiscal year and has continued ever since. September 2008: Additional deferrals were added with the and state budget acts. The primarily driving force of these new deferrals was a state cash flow issue. The original Budget Act deferred a majority of the July 2008 principal apportionment to September February 2009: The revised and Budget Act, deferred the February 2009 apportionment and a portion of K-3 class size reduction to July, and defers a portion of the July 2009 and August 2009 principal apportionments to October July 2009: The Budget Act trailer bills were signed adding more deferrals as illustrated in the following table: ABX4 16 New Apportionment Schedule - Not Including Deferrals Jul Aug Sept Oct Nov Dec Jan Feb Mar Apr May June Remaining 6% 12% 10% 8% 8% 8% 8% 2/6 Remainder 1/6 1/6 1/6 Balance Remaining 5% 5% 9% 9% 9% 9% 9% 1/5 Remainder 1/5 Remainder 1/5 Remainder 1/5 Remainder Balance Change -% -7% -1% +1% 1% 1% 1% -4.3% +2.3% +2.3% +2.3% +2.3% Emphasis must be placed on cash flow analysis and monitoring. It is vital for the district to monitor its current level of cash frequently and project cash flow to determine whether there will be sufficient cash to meet its future obligations. The district should consider a cash flow management strategy that factors appropriate reserve levels under the standards and criteria requirements to ensure that reserves adequately meet payroll and other financial obligations. District personnel utilize a cash flow Excel spreadsheet to project the districts needs for the fiscal year. In addition to internal spreadsheets, the district is required to prepare a cash flow worksheet in conjunction with its first- and second-interim reports. The district s cash flow analysis is prepared on a cash basis and is not tied to the general ledger accounts. Fiscal Crisis & Management Assistance Team

47 multiyear financial projection 39 The district should review this process and include all resources, expenditures, accounts receivable, accounts payable, loan transactions and other general ledger accounts. This document should agree with the district s official form 01 SACS reports required by the county office in each interim reporting period. Each section of the cashflow worksheet, including revenue, expenditure, prior year transactions, and net increase/decrease in fund balance should be carefully reviewed to ensure that they match the appropriate current year or prior year budget documents. Recommendations The district should: Consider implementing a cash flow management strategy to ensure that reserves adequately meet payroll and other financial obligations. Adjust the cash flow worksheet to include all resources, expenditures, accounts receivable, accounts payable, loan transactions and other general ledger accounts. Financial Reporting/Communications to the Board According to the California School Boards Association Policy Manual (Board Bylaw 9000), some of the governing board s major responsibilities related to the district budget include the following: Establishing an effective and efficient organizational structure by establishing budget priorities and adopting the budget; Setting parameters for negotiations with employee organizations and ratifying collective bargaining agreements; Ensuring accountability to the public for the performance of the district s schools by monitoring and adjusting district finances. Recognizing budget trends is essential in maintaining a district s fiscal health. During the adoption budget presentations, the governing board is provided with Excel spreadsheets that focus exclusively on the current fiscal year and the projected budget year. The presentation lacks multiyear projections that illustrate the impacts of various assumptions over time including enrollment and ADA projections; revenue limit cost-of-living adjustments and deficits; step-and-column costs for all employee groups; CPI increases on goods and services, and many other assumptions that affect the fund balance in these future years. Multiyear projections provide the governing board with the opportunity to make any necessary budget corrections in a timely manner. San Diego Unified School District

48 40 Multiyear financial projection The district should utilize charts and graphs that depict year-over-year trends in key areas such as net ending balances for the unrestricted and restricted general fund; net change in the ending balance; deficit spending for the unrestricted and restricted general fund; special education encroachment and any other programs or funds that require a contribution from the general fund. These types of trend analyses help evaluate the budget and properly direct funding in alignment with the goals established by the board. The board s responsibility to monitor and adjust the budget requires that board members have a basic understanding of the budget. Observations at several board meetings indicate that presentations are not clear and/or consistent, causing board members to question the validity and reliability of the data. Several reports that were presented to the governing board were high-level summary screen shots with attached paper copies of line-item proposed budget solutions on Excel spreadsheets and PowerPoint slides. The district should ensure that board members are provided with clear and consistent information from high-level summaries that include resource and major object codes for the supporting details. This could be accomplished by using an interactive Smart Board for presentation purposes. Using this method, Excel spreadsheets or district financial software can be directly accessed online in real time. The district should consider incorporating a variance report that describes the differences between a prior financial report and the current report presentation to the board. The report should provide a detailed explanation for the increase or decrease in account categories at each reporting period. Recommendations The district should: Prepare multiyear projections that illustrate the impacts of various assumptions over time. Utilize charts and graphs that depict year-over-year trends in key areas. Provide clear and consistent budget information from high-level summaries that include major object codes for the supporting details. Consider incorporating a variance report that describes the differences between the prior financial report and the current report presentation. Fiscal Crisis & Management Assistance Team

49 subsequent events 41 Subsequent Events FCMAT prepared the district s multiyear projection based on information available when fieldwork was conducted in early June Beginning in November, the governor declared a fiscal emergency to deal with a budget and cash shortfall of unprecedented magnitude. As the economy continued to deteriorate rapidly, the state legislature struggled with options to close the budget gap through a series of funding solutions and expenditure reductions to address the crisis. On February 20, 2009, the special legislative session to address the crisis concluded. This legislation eliminated the previous cost-of-living adjustment and increased the deficit factor on the principal apportionment. As previously stated, the legislature allowed school districts broad flexibility to backfill these major midyear revenue reductions through a series of flexibility and transfer options. These included programmatic flexibility in targeted state categorical programs, reduction in the required contribution of routine restricted maintenance and deferred maintenance. Also included was a categorical fund balance transfer, with some exceptions, to unrestricted general fund programs. On July 28, 2009, the governor signed two budget trailer bills, ABX4 2 and ABX4 3, that amend the budget enacted earlier this year. The budget correction includes an additional $24.2 billion in budget solutions shown in the following table: Budget Trailer Bills ABX4 2 and ABX4 3 Summary Summary of Budget Corrections to the budget Program Budget Corrections in Billions K-14 Educational Savings $6.6 Other State Programs $9.5 Funding Shifts $1.0 Revenue Accelerations $3.5 Borrowing (mostly from local government) $2.2 State Employee Payment Shifts $1.4 Total $24.2 Because of significant loss of state revenues since the adoption of a budget last February, unprecedented cuts have been made to the Proposition 98 minimum guarantee, which is linked directly to state general fund revenues. Reductions to the Proposition 98 funding guarantee total $2.1 billion in and $4.5 billion in San Diego Unified School District

50 42 subsequent events Retroactive Proposition 98 Funding Guarantee Cuts in To ensure that the Proposition 98 maintenance factor funds owed to schools in future years are realized, a multistep process was approved that effectively lowers the spending levels by $2.05 billion. The three-step plan below represents the reduction to Proposition 98 (K-14) spending level by $2.05 billion to achieve $1.6 billion in one-time savings for the state s general fund that is retroactive to : Step 1: Recapture $1.6 billion in unallocated categorical program funds for Step 2: Reapportion an amount equal to the categorical program funding losses to each district in Step 1. Step 3: In fiscal year , every district receives a one-time reduction in the revenue limit equivalent to the average amount per ADA calculated in Step 1. Steps 1 and 2 represent shifts between fiscal years that do not equate to an overall reduction in funding for schools; however, based on the amount of unallocated dollars in Step 1, Step 3 is a true one-time cut in funding. This complex process is designed to equalize a proportionate cut to school districts overall. Retroaction Quality Education Investment Act (QEIA) The budget correction also includes $450 million in one-time retroactive reductions utilizing QEIA funding by backfilling, or swapping, these general fund dollars with Federal Title I and America Recovery and Reinvestment funds. This maneuver effectively frees funds previously restricted for this program. The consequence of redirecting federal funds means that no new federal funds will be available for school districts in Expanded Flexibility Actions The governor signed three education budget bills that expand the budget and program flexibility beyond what was included in the enacted February budget: Instructional Materials: Suspends requirements that school districts purchase newly adopted instructional materials until , and prohibits the State Board from initiating new adoptions during this period. Instructional Days : Allows school districts to reduce the number of instructional days to 175 per year or the equivalent number of instructional minutes without losing longer-year incentive grants. Fiscal Crisis & Management Assistance Team

51 subsequent events 43 Access to categorical fund balances: Authorizes districts to access prior year balances for the following programs as of June 30, 2008: o o o o o o Instructional materials The Targeted Instructional Improvement Program The California High School Exit Exam Adult education ROC/P facilities Deferred maintenance. Suspends routine maintenance set-aside: Allows school districts that comply with Williams Act requirements to be exempt from the current 1% set-aside requirement (previously this requirement was 3%.). Sale of surplus property: Allows districts to sell surplus property and use proceeds for local general fund purposes provided that the facility or property was purchased with local funds. There is no violation of any bond law or IRS rules or laws, and the district agrees to forego State Facility Program financial hardship funding for five years. Graduation Requirements for the California High School Exit Exam (CAHSEE) : Provides for an exemption for special education students on CAHSEE passage as a graduation requirement, but reinstates CAHSEE passage as a graduation requirement for all students who do not receive special education. Reserves for economic uncertainty: Reduces the minimum statutory requirements for reserves for economic uncertainty to one-third of the currently required level until However, this provision requires school districts that utilize this option to lower reserve levels in to make progress in the fiscal year toward restoring reserves. AB 1200 Budget Review and Interim Reporting: Prohibits a county office of education from assigning a qualified or negative fiscal certification to a school district that is substantially based on a projected loss of one-time federal America Recovery and Reinvestment Stabilization Funds in and The State Public Instruction is required to convene the Standards and Criteria Committee to modify budget and financial review criteria to incorporate this change. The additional reduction effectively reduces K-14 education spending and approximately $1,000 per K-12 student in ongoing revenue to schools. In addition, the education budget provisions provide the state general fund with another $850 million in savings because of a property tax shift from redevelopment agencies to schools. San Diego Unified School District

52 44 subsequent events Revenue Limit Reductions for School district revenue limits will receive a one-time reduction of $ per ADA. The ongoing reduction to the revenue limit increases the deficit factor to % and approximates the projections that were included in the governor s May Revise. The higher deficit factor essentially translates to $23 to $25 less in revenue limit funding per student on an ongoing basis as compared to the cuts imposed by the May Revise. Conclusion The Department of Finance reports that year-to-date cash receipts and revenues are approximately $1.7 billion less than the May Revise forecast. The Governor acknowledges that California s budget crisis remains challenging. California has experienced several cycles of budget corrections that represent the largest in both dollars and percentages in the state s history. During the signing these budget trailer bills, the Governor and legislative leaders indicated that additional budget adjustment may be required. The district should be prepared to implement additional budget cuts most likely in the current fiscal year. Fiscal Crisis & Management Assistance Team

53 appendices 45 Appendices A. Multiyear Financial Projection B Study Agreement San Diego Unified School District

54 46 appendices Fiscal Crisis & Management Assistance Team

55 Unrestricted and Restricted Resources,, and Changes in the Year 1 Revenue Limit Sources $641,273, $612,702, $592,285, $598,836, $614,985, Federal $136,064, $186,162, $157,084, $122,968, $110,068, Other State $370,861, $303,859, $282,824, $284,402, $290,690, Other Local $112,615, $103,917, $76,666, $76,166, $77,122, Total $1,260,815, $1,206,641, $1,108,861, $1,082,373, $1,092,866, Certificated Salaries $585,540, $580,191, $533,499, $486,879, $501,689, Classified Salaries $214,646, $207,516, $199,802, $196,452, $198,920, Employee Benefits $264,226, $257,703, $264,365, $255,579, $270,465, Books and Supplies $115,808, $85,676, $58,416, $67,216, $76,848, Services and Other Operating $107,897, $84,846, $65,780, $64,208, $65,740, Capital Outlay $6,158, $4,235, $9,077, $8,430, $7,603, Other Outgo $1,054, $805, $750, $750, $750, Direct Support/Indirect Cost $993, ($2,056,913.00) ($1,394,044.00) ($1,394,044.00) ($1,394,044.00) Total $1,296,326, $1,218,919, $1,130,299, $1,078,122, $1,120,622, Excess (Deficiency) of Over ($35,511,710.79) ($12,278,621.76) ($21,437,710.94) $4,251, ($27,755,857.45) Interfund Transfers In $24,861, $26,405, $1,093, $1,093, $1,093, Interfund Transfers Out $8,529, $4,580, $4,535, $4,637, $4,637, Contributions $12, $0.00 $0.00 $0.00 $0.00 Total $16,344, $21,824, ($3,441,387.00) ($3,543,406.00) ($3,543,406.00) Net Increase (Decrease) in ($19,167,220.05) $9,546, ($24,879,097.94) $708, ($31,299,263.45) Beginning 9791 $131,021, $118,928, $128,474, $103,595, $104,303, Audit Adjustments 9793 ($2,532,967.00) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $128,488, $118,928, $128,474, $103,595, $104,303, Ending $109,321, $128,474, $103,595, $104,303, $73,004, Components of Ending Reserved Balances 9700 $0.00 $0.00 $0.00 $0.00 $0.00 Revolving Cash 9711 $57, $57, $57, $57, $57, Stores 9712 $1,873, $1,815, $1,815, $1,815, $1,815, Prepaid 9713 $1,513, $934, $0.00 $0.00 $0.00 Other Prepay 9719 $0.00 $0.00 $0.00 $0.00 $0.00 General Reserve 9730 $0.00 $0.00 $0.00 $0.00 $0.00 Legally Restricted Balance $58,879, $76,415, $60,468, $26,956, $16,278, Economic Uncertainties Percentage 2.00% 2.00% 2.00% 2.00% 2.00% Designated for Economic Uncertainties 9770 $26,097, $24,470, $22,696, $21,655, $22,505, Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775 $0.00 $0.00 $0.00 $0.00 $0.00 Other Designated 9780 $22,796, $0.00 $0.00 $0.00 $0.00 Undesignated/Unappropriated 9790 $0.00 $24,781, $18,556, $53,819, $32,347, Negative Shortfall 9790 ($1,897,134.26) $0.00 $0.00 $0.00 $0.00 Resource: Discretionary Alloc Object: Supplies Resource: Discretionary Alloc Object: Interest Anticipation s Resource: Position Allocation Object: Teachers` Salaries Resource: Position Allocation Object: ARRA One time adustment Resource: Position Allocation Object: Classified Support Salary Resource: Position Allocation Object: Health & Welfare, Certificated Resource: Position Allocation Source Negative budget of $2.8m in object FCMAT will adjust to reflect year-to-date actual activity as of June 10, 2009 in resource 0101 that will include all unrestricted supply & material accounts. Interest Anticipation moved from resource This amount is from the District's BUDGET REDUCS spreadsheet detailing the reductions approved by the Board on I increased the amount by 3.09% to mimic rule CD 01. LK Reduce expenditures related to Tier II & III programs from one time Fiscal Stablization Funds ARRA This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on I increased by.92% to mimic rule CD 03. LK This amount is from the District's BUDGET REDUCS spreadsheet that details the budget reductions approved by the Board on I increased by 5%, an average of the annual increases in the 3000s. LK Utilities increased by 3.5% annually. Print date: 8/28/2009 2:02 PM Page 1 of 14

56 Object: Gas & Electric Service Resource: Position Allocation Object: Interest Anticipation s Resource: Position Allocation Object: Other State Apportionments-Cy Resource: Position Allocation Object: Community Day Schools Resource: JROTC Positions Object: All Other Federal Revenue Resource: Impact Aid / Maintenance Object: Maint/Oper (Public Law ) Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Cert. Salaries Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Certificated Teachers Salaries Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Classified Instructional Salaries Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: FCMAT Adjustment Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Classified Supervisors` and Administrators` Salaries Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: STRS, Certificated Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: PERS, Certificated Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Public Employees` Retirement System, classified positions Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Books and Reference Mat'ls Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Dues and Membership Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Direct Costs Transfers Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Direct Support/Indirect Costs for Interfund Charges Resource: Deferred Maintenance Apportionment Object: All Other State Revenue Resource: Physical Ed Teacher Incentive Program Object: Certificated Teachers Salaries Resource: NBPTS Certification (Low Perf) Object: Certificated Teachers Salaries Resource: Carl Washington School Safety Object: Textbooks and Materials Resource: Carl Washington School Safety Object: Travel and Conferences Resource: Arts & Music Block Grant Object: Certificated Teachers Salaries Resource: Arts & Music Block Grant Object: Books and Reference Mat'ls Resource: CAHSEE Intensive Instruc/Svcs Object: Certificated Teachers Salaries Resource: CAHSEE Intensive Instruc/Svcs Object: State Teachers` Retirement System, classified positions Resource: CAHSEE Intensive Instruc/Svcs Object: Textbooks and Materials Resource: GATE Site Discretionary Funds Object: Books and Reference Mat'ls Resource: GATE Site Discretionary Funds Object: Travel and Conferences Resource: Alt Cert Tchr Trng Interns Object: Certificated Teachers Salaries Resource: Alt Cert Tchr Trng Interns Object: Travel and Conferences Resource: High Priority Programs Object: Certificated Salaries / RES 7258 Resource: High Priority Programs Object: All Other State Revenue Resource: Teacher Recruitment & Stud Supt Object: Certificated Teachers Salaries Resource: Teacher Recruitment & Stud Supt Object: State Teachers` Retirement System, classified positions Resource: Teacher Recruitment & Stud Supt Object: Professional/Consulting Services and Operating Resource: AB 466 Literacy / (SB 472 Mathematics) Object: Cert. Salaries Resource: AB 75 Principal Training Object: Travel and Conferences Resource: Pupil Develop/Blk Grt - Dropout Prev/Recovery Programs Object: Textbooks and Materials District did not budget Interest Anticipation in Moved Interest expense to resource 0000 FCMAT Adjustment - Changed & to agree with the District's Projected Budget and added the categorical cola for & FCMAT Adjustment - Changed & to agree with the District's Projected Budget and added the categorical cola for & Matched district's estimate in & and moved the estimate forward. Matched district's estimate in & and moved the estimate forward. District's Cut List & SERP Savings. The net savings was reduced by $12,360,000 ( ) & $6,478,434 ( ) one-time transfers to the restricted resource Adjustment to bring salaries in-line with the district's beginning salary base. District's Cut List & SERP Savings. Adjustment to bring salaries in-line with the district's beginning salary base. Line 62 - Developer Fees 3% Administrative Cost. District's Cut List & SERP Savings. The net savings was reduced by $3,592,732 ( ) & $1,935,117 ( ) one-time transfers to the restricted resource SERP Payment. Adjustment to bring employee benefits in-line with the district's beginning salary base. District's Cut List. Line 57 - District's Cut List. Lines 13/14/15/ Cut List. Expand HS Lunch Period. Expand Breakfast Program. Minimum Days Lunch & Build District Cold Storage. Lines 60 & Cut List. Build District Cold Storage & Increase Lunch Prices by $0.25. Per conference call with SDUSD 06/15/09. Budget revenue only and let money go to ending fund balance. LK One-Time adjustment in based on projected actuals as of June 10, Reduced to district's budget in and carried reduction forward. One-Time adjustment in based on projected actuals as of June 10, One-Time adjustment in based on projected actuals as of June 10, One-Time adjustment in based on projected actuals as of June 10, One-Time adjustment in based on projected actuals as of June 10, Ongoing adjustment to maintain expenditures at the projected funding level. One-Time adjustment in based on projected actuals as of June 10, One-Time adjustment in based on projected actuals as of June 10, FCMAT Adjustment - On going expenditure reduction to maintain spending at the funding level. One-Time adjustment in based on projected actuals as of June 10, On-going adjustment to maintain expenditures at the funding level. One-Time adjustment in based on projected actuals as of June 10, ongoing adjustments to maintain expenditures at the funding level. Funding Ending - No carryover projected. Grant Program funding ended. District did not budget any revenue or expenditures in FCMAT Adjustment - To reduce expenditures to current spending levels as of June 10, FCMAT Adjustment to reduce expenditures to the current year level as of June 10, FCMAT Adjustment to reduce expenditures to the current year level as of June 10, One-Time adjustment in based on projected actuals as of June 10, Ongoing adjustment to maintain expenditures at the funding level. One-Time adjustment in based on projected actuals as of June 10, Print date: 8/28/2009 2:02 PM Page 2 of 14

57 Resource: Teacher Cred Block Grant Object: Certificated Teachers Salaries Resource: Teacher Cred Block Grant Object: Books and Reference Mat'ls Resource: Prof Development Block Grant Object: Certificated Teachers Salaries Resource: Prof Development Block Grant Object: State Teachers` Retirement System, classified positions Resource: Targeted Inst/Improv Block Grant Programs Object: Certificated Teachers Salaries Resource: Targeted Inst/Improv Block Grant Programs Object: Classified Support Salaries Resource: Targeted Inst/Improv Block Grant Programs Object: H&W, Cert. Resource: Targeted Inst/Improv Block Grant Programs Object: Textbooks and Materials Resource: Targeted Inst/Improv Block Grant Programs Object: Travel and Conferences Resource: School & Library Improvement Block Grant Programs Object: Certificated Teachers Salaries Resource: Cal-Safe Programs (Child Care & Development) Object: Classified Support Salaries Resource: Emergency Repair Williams Case (6225) Object: Prior Year Carryover` Resource: Partnership Academies Program (7220) Object: All Other State Revenue Resource: California Partnership Academy (7220) Object: All Other State Revenue Resource: Medicaid / Healthy Families Object: Other Auth Interfund Trsf In Resource: Earned Income/Self-Restricted Object: Equipment Non Capitalized Resource: Ret Med Benefits/Operations Object: Other Interfund Transfers Out Resource: Ret Med Benefits/Operations Object: Other Auth Interfund Trsf In Resource: Charter School of San Diego Object: Consult & contract Svcs <$25K Resource: Class Size Reduction, K-3 Object: Class Size Reduction, Gr K-3 Resource: Community Day Schools Object: Cleric, Tech, and Staff Sal Resource: Community Day Schools Object: Health & Welfare, Classified Resource: Community Day Schools Object: Consult & contract Svcs <$25K Resource: FCMAT Budget Reductions Object: Cert. Superv/Admin Salaries Resource: FCMAT Budget Reductions Object: Clerical, Technical, and Office Staff Salaries Resource: FCMAT Budget Reductions Object: STRS, Certificated Resource: Title I Basic Program Object: Instructional Aide Salaries Resource: Title I Basic Program Object: Employee Benefits Resource: Title I Basic Program Object: Contracted Svcs > $25K Resource: Title I Basic Program Object: Indirect Cost / Interprogram Resource: Title I Basic Program Object: All Other Federal Revenue Resource: Title I Basic Program Object: ARRA Resource: Title I SAIT Team 2 Object: Federal Revenue Budgeted Carryover Resource: Title I SAIT Corrective Action Object: Federal Revenue Budgeted Carryover Resource: Title I Delinquent Object: Supplies Resource: Title I Delinquent Object: All Other Federal Revenue Resource: Even Start Jumping Jack Odd Yr Object: Consultant >$25K Resource: Even Start Jumping Jack Odd Yr Object: All Other Federal Revenue Resource: Title I PI/CH 19 Object: Federal Revenue Budgeted Carryover Resource: ARRA Fiscal Stablization One-Time adjustment in based on projected actuals as of June 10, Reduced to match district's budget and carried reduction forward. Adjustment to recapture budget savings per the June 10, 2009 expenditure level. One-Time adjustment in based on projected actuals as of June 10, One-Time adjustment in based on projected actuals as of June 10, This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on I increased by 3.09% to mimic rule CD 01. LK This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on I increased by.92% to mimic rule CD 03. LK This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on I increased by 5% the average annual increase of the 3000s. LK This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on LK This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on LK One-Time adjustment in based on projected actuals as of June 10, Adjustment To maintain expenditures at the level as of June 10, Prior Year Carryover only, per the district's budget. No expenditures in The district left the revenues/expendtures in the restricted. The district left the revenues/expendtures in the restricted. Per district's interfund schedule. FCMAT Adjustment - were reduced to zero, as no fiscal activity as of June 10, Per district's interfund schedule. Per district's interfund schedule. FCMAT Adjustment to clear out unused resource. K-3 CSR - Posted from the district's spreadsheet (CSR Calc), did not post & cut list for revenue deductions. This amount is from the District's " BUDGET REDUCS" spreadsheet and represents the savings in this resource for the four day furlough of all classified. I increased it by.92% in to mimic rule CD 03. LK This amount is from the District's " BUDGET REDUCS" spreadsheet and represents the savings on employer taxes due to the four day furlough for all classified. LK FCMAT Adjustment - To balance resource to estimated current year actuals. This amount is from the District's BUDGET REDUCS spreadsheet. I increased it by.83% in to mimic rule CD 07. LK This amount is from the District's BUDGET REDUCS spreadsheet and represents the savings in "other restricted" resources for the four day classified furlough. I increased in 1.3% ion to mimic rule CD 02. LK This amount is from the District's BUDGET REDUCS spreadsheet. I increased by 5% the average of the annual increase in 3000s. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Restored this to original number to match 5000 on William's sheet. LK Adjusted indirect in per district's budget. Changed amount to agree with CDE website. LK District has not booked revenue for the Title I Funds under ARRA; revenue will be posted at First Interim Print date: 8/28/2009 2:02 PM This account has carryover only. LK This account has carryover only. LK Reduced this object to balance resource in the out years. LK Amount per CDE website. LK Reduced this object to balance resource. LK Amount per award letter. LK Carryover only in this resource. LK Line State Fiscal Stabilization Fund (SFSF), one-time transfer from unrestricted. Page 3 of 14

58 Object: Cert. Salaries Resource: ARRA Fiscal Stablization Object: STRS, Certificated Resource: ARRA Fiscal Stablization Object: State Teachers` Retirement System, classified positions Resource: IDEA Part B Local Entitlement Object: Instructional Aide Salaries Resource: IDEA Part B Local Entitlement Object: STRS, Certificated Positions Resource: IDEA Part B Local Entitlement Object: Health & Welfare, Certificated Resource: IDEA Part B Local Entitlement Object: Materials and Supplies Resource: IDEA Part B Local Entitlement Object: Special Education-Entitlement Resource: SE:IDEA Local Assist/Pvt Sch Object: Certificated Salaries Resource: SE:IDEA Local Assist/Pvt Sch Object: STRS, Classified Positions Resource: SE:IDEA Local Assist/Pvt Sch Object: Special Education-Entitlement Resource: Pl Preschool Cont Object: Certificated Salaries Resource: Pl Preschool Cont Object: STRS, Classified Positions Resource: Pl Preschool Cont Object: Special Education-Discre Grant Resource: IDEA Part B Preschool ARRA Object: ARRA Funding Resource: Idea Part C Preschool Entitle Object: Certificated Salaries Resource: Idea Part C Preschool Entitle Object: STRS, Classified Positions Resource: Idea Part C Preschool Entitle Object: Indirect Cost / Interprogram Resource: Idea Part C Preschool Entitle Object: Special Education-Discre Grant Resource: IDEA Part B ARRA Preschool Object: ARRA Funding Resource: IDEA: SEEC Staff Dev Object: Supplies Resource: IDEA: SEEC Staff Dev Object: Consultants <=$25K Resource: IDEA: SEEC Staff Dev Object: Special Education-Discre Grant Resource: Spec Ed: State Improvemnt Grnt Object: Travel Conference Resource: Spec Ed: State Improvemnt Grnt Object: Special Education-Discre Grant Resource: Early Intervention Object: Consultants <=$25K Resource: Early Intervention Object: Indirect Cost / Interprogram Resource: Early Intervention Object: Special Education-Discre Grant Resource: VATEA Title II Sec Ed Object: Certificated Salaries Resource: VATEA Title II Sec Ed Object: Classified Support Salary Resource: VATEA Title II Sec Ed Object: STRS, Classified Positions Resource: VATEA Title II Sec Ed Object: Cut List Resource: VATEA Title II Sec Ed Object: Supplies Resource: VATEA Title II Sec Ed Object: All Other Federal Revenue Resource: VATEA Title II Sec Ed Object: Contrib From Unrest Resource: IASA: Drug Free Schools Object: Supplies Resource: IASA: Drug Free Schools Object: Lease of Equipment Resource: IASA: Drug Free Schools Object: All Other Federal Revenue Resource: Title II, No Child Left Behind Object: Certificated Salaries Resource: Title II, No Child Left Behind Object: Instructional Aide Salaries Resource: Title II, No Child Left Behind Line State Fiscal Stabilization Fund (SFSF), one-time transfer from unrestricted. Line 55 - SERP Savings Annual Payment. Five Year payments. Years & paid by restricted, balance of payments from unrestricted. Line 55 - SERP Savings. Line 55 - SERP Savings. Adjust HW Benefits to match the district's budget in Match the district's budget in for supplies. Amount per CDE website. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Amount per CDE website. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Amount per award letter. LK Move Expenses from Resource 6500\Object 5151 Line 55 - SERP Savings. Line 55 - SERP Savings. Adjusted indirect to match the district's budget. Amount per award letter. LK Move Expenses from Resource 6500/Object 5151 Added small amount to supplies to balance resource after zapping $4,000 in consultants. LK Zapped this resource to get rid of encroachment. There were no consultants paid in LK Changed amount to agree with award letter. LK Increase this object to match increased revenue and balance resource. LK Changed this amount to agree with actual revenue received to date per BA spreadsheet. LK Zapped this object to reduce encroachment. LK Adjusted to the district's budget. Amount per award letter. LK Line 68 - Shift cost of Professional Development from Unrestricted. Line 55 - SERP Savings. Line 55 - SERP Savings. Line 68 - Shift cost of Professional Development from Unrestricted. This object reduced to balance resource. LK Amount per award letter. LK Encroachment created by posting of Line 68 - Shift cost of Professional Development from Unrestricted. Reduced this object by $100K to align budget with actual expenditures and encumberances per BA spreadsheet dated LK Zapped all 5000 in this resource to reduce encroachment in the out years. LK Amount per CDE website. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Line 55 - SERP Savings. Print date: 8/28/2009 2:02 PM Page 4 of 14

59 Object: Health & Welfare, Certificated Resource: Title II, No Child Left Behind Object: Consultant >$25K Resource: Title II, No Child Left Behind Object: Travel Conference Resource: Title II, No Child Left Behind Object: Conference Local Resource: Title II, No Child Left Behind Object: All Other Federal Revenue Resource: Title II Enhance Ed Thru Tech Object: Equipment Non Capitalized Resource: Title II Enhance Ed Thru Tech Object: All Other Federal Revenue Resource: TitleII/Pt D Ed Thru Tech Comp Object: Equipment Non Capitalized Resource: TitleII/Pt D Ed Thru Tech Comp Object: Indirect Cost / Interprogram Resource: TitleII/Pt D Ed Thru Tech Comp Object: All Other Federal Revenue Resource: Title II, Part B, CA Math/Sci Object: Federal Revenue Carryover Resource: Title V Instr Block Grant Object: All Other Federal Revenue Resource: st Century CLC Object: Certificated Salaries Resource: st Century CLC Object: STRS, Classified Positions Resource: st Century CLC Object: Equipment Non Capitalized Resource: st Century CLC Object: Contracted Svcs > $25K Resource: st Century CLC Object: Travel Conference Resource: st Century CLC Object: Contracted Student Srvice<=25K Resource: st Century CLC Object: All Other Federal Revenue Resource: Title III, Immigrant Education Object: Supplies Resource: Title III, Immigrant Education Object: All Other Federal Revenue Resource: Title III LEP Object: Certificated Salaries Resource: Title III LEP Object: STRS, Classified Positions Resource: Title III LEP Object: All Other Federal Revenue Resource: Indian Ed DOE Object: All Other Federal Revenue Resource: Smaller Learning Comm (SLC) Object: Federal Revenue Carryover Resource: Medi-Cal Billing Option Object: Certificated Salaries Resource: Medi-Cal Billing Option Object: Instructional Aide Salaries Resource: Medi-Cal Billing Option Object: STRS, Classified Positions Resource: Medi-Cal Billing Option Object: Supplies Resource: Medi-Cal Billing Option Object: Contracted Svcs > $25K Resource: Medi-Cal Billing Option Object: Consultants <=$25K Resource: Medi-Cal Billing Option Object: Indirect Cost / Interprogram Resource: Other Fed-Impact Aid/SPED Object: Instructional Aide Salaries Resource: Other Fed-Impact Aid/SPED Object: STRS, Certificated Positions Resource: Other Fed-Impact Aid/SPED Object: Health & Welfare, Classified Resource: Magnet School Assistance Pgm Object: Supplies Resource: Magnet School Assistance Pgm Object: Equipment Non Capitalized Resource: Magnet School Assistance Pgm Object: Consultants <=$25K Resource: Magnet School Assistance Pgm Object: All Other Federal Revenue Reduced this object in the out years to balance resource. LK Reduced or eliminated object to balance resource in out years. LK Reduced or eliminated object in out years to balance resource. LK Amount per CDE website. LK Used this object to balance resource. This is one time money. LK Amount per award letter - this is one time money. LK This object used to balance resource. This is one time money. LK These grants are one-time money. LK Amount per award letter. These competitive grants are one-time money, though the District can reapply. LK This resource is carryover only. LK Amount per CDE website. One-ime money per Debbie F. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Reduced this object in the out years to balance resource. LK Reduced this object by $304,600 to align actual expenses with budget and moved it to resource 9068 (the other 21st century resource) where there is revenue and no expenses. LK Reduced this object by $30K to align budget with actual expenditures and encumberances. LK Reduced this object by $500K to align budget with expenditures and encumberances per BA spreadsheet dated and moved it to 9068 (the other 21st Cent resource) where there is $804,600 of revenue and no expenses. LK Amount per award letter. LK Reduced this object in the out years to balance resource. Lynn Amount per award letter. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Amount from award letter. LK Amount per award letter. LK This resource has carryover only. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Line 55 - SERP Savings. Reduced this object in to align budget with actual expenditures and encumberances to date. Removed all 5000 and most 4000 in the out years to balance resource. LK Zapped all 5000 in out years to balance resource. Decreased by $1 million to align budget to actual expenditures and encumberances. LK Zeroed out this object to align budget with actual expenditures and encumberances per BA spreadsheet LK Reduced indirect to coincide with reduced revenue. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Adjusted HW to the district's budget. Reduced this object in the out years to balance the resource. LK Zapped this object to balance resource in out years. LK Zapped object to balance resource in out years. LK Amount per award letter. LK Print date: 8/28/2009 2:02 PM Page 5 of 14

60 Resource: Other Fed - Aids Education Object: Certificated Salaries Resource: Other Fed - Aids Education Object: Travel Conference Resource: Emergency Response School Safe Object: Permanent Equipment (Capital) Resource: Emergency Response School Safe Object: Federal Revenue Carryover Resource: Elem Sec Schl Counseling Demo Object: Certificated Salaries Resource: Elem Sec Schl Counseling Demo Object: STRS, Classified Positions Resource: Elem Sec Schl Counseling Demo Object: All Other Federal Revenue Resource: Other Fed - Reduce Alcohol A Object: Federal Revenue Carryover Resource: Dept of Rehab-Ext Situational Object: Supplies Resource: Secure our School Program Object: Federal Revenue Carryover Resource: Striving Readers Object: Classroom Teacher Resource: Striving Readers Object: Supplies Resource: Striving Readers Object: Furniture <$500 Resource: Striving Readers Object: Equipment Non Capitalized Resource: Striving Readers Object: Consultants <=$25K Resource: Advance Placement Incent Grant Object: Certificated Salaries Resource: Advance Placement Incent Grant Object: STRS, Classified Positions Resource: Advance Placement Incent Grant Object: Supplies Resource: Advance Placement Incent Grant Object: Inservice supplies Resource: Advance Placement Incent Grant Object: Equipment Non Capitalized Resource: Advance Placement Incent Grant Object: All Other Federal Revenue Resource: Adv Placement Incentive-Pt II Object: Supplies Resource: Adv Placement Incentive-Pt II Object: All Other Federal Revenue Resource: Adol Fam Life Inten Case Mgmt Object: Auto Expense Personal Car Resource: Adol Fam Life Inten Case Mgmt Object: Consultants <=$25K Resource: CA School Information Services Object: All Other State Resource: Cal-Safe Programs Object: Consult & contract Svcs <$25K Resource: Cal-Safe Child Care And Develo Object: Consult & contract Svcs <$25K Resource: Cal-Safe Child Care And Develo Object: Contrib From Unrest Resource: Emergency Repair Williams Case Object: Bldg Maintenance Supplies Resource: Early Mental Health Object: Certificated Salaries Resource: Early Mental Health Object: STRS, Classified Positions Resource: Early Mental Health Object: Inservice supplies Resource: Early Mental Health Object: Travel Conference Resource: Early Mental Health Object: All Other State Resource: Physical Ed Teacher Incntv Pgm Object: Consult & contract Svcs <$25K Resource: Physical Ed Teacher Incntv Pgm Object: All Other State Resource: Alt Cert Tchr Trng Interns Object: Consult & contract Svcs <$25K Resource: Alt Cert Tchr Trng Interns Object: All Other State Resource: NBPTS Certification Object: Consult & contract Svcs <$25K Adjusted to the district's budget to eliminate encroachment to unrestricted. Delete all 5000 objects to balance resource. LK Delete the 5000s to align budget with actual expenditures and encumberances. LK This resource has carryover only. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Amount per award letter. LK This resource has carryover only. LK Adjusted this object to balance resource. LK This resource has carryover only. LK Reduced these salary amounts to agree with District's spreadsheet "2010 BUDGT & 2009 ACTUALS". LK Deleted this object to align budget with actual expenditures and encumberances and reduce encroachment in the out years. Deleted this object to align budget with actual expenditures and encumberarances and to reduce encroachment in the out years. LK Deleted this object to align budget with actual expenditures and encumberances and to reduce encroachment in the out years. LK Deleted this object ($1.29 million) in to align budget with actual spent and encumbered to date and balance the resource in the out years. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Supplies reduced to balance resource. LK This object removed in out years to balance resource. LK This object removed in out years to balance resource. LK Amount per award letter. LK Reduced this object to balance resource in the out years. LK Amount per award letter. LK Zeroed out this object in to align budget with actual expenditures and encumberances to date. And in the out years to balance the budget. LK Zeroed out this object in to align the budget with expenditures and encumbrances to date. And in the out years to balance the resource. LK Adjusted budget to match estimated actuals on Williams spreadsheet. This is one time money. LK FCMAT Adjustment - To Balance Resource to estimated current year actuals. FCMAT Adjustment - To balance resource to estimated current year actuals. SBX3 4 Restricted Balance Flex Transfer cannot be taken. Resource is deficit spending and requires a contribution of $287k. This object reduced to balance resource. LK Line 55 - SERP Savings. Line 55 - SERP Savings. This object reduced in out years to balance resource. LK This object reduced to balance the resource. LK Amount per award letter. LK FCMAT Adjustment for Flex Transfer. Amount per CDE website. LK FCMAT Adjustment - To balance resource to estimated current year actuals. Changed to amount to agree with new award letters received April 23, also agrees with revised BA spreadsheet. LK FCMAT Adjustment - To balance resource to estimated current year actuals. Print date: 8/28/2009 2:02 PM Page 6 of 14

61 Resource: Teacher Recruitmnt & Stud Supt Object: All Other State Resource: English Language Acquisition Object: Supplies Resource: English Language Acquisition Object: All Other State Resource: Lottery: Instructional Matl Object: Adopted Textbks & Adopted Matl Resource: Lottery: Instructional Matl Object: State Lottery Revenue Resource: Lottery: Instructional Matl Object: Contrib From Unrest Resource: Nell Soto Parent Tchr Involve Object: Consult & contract Svcs <$25K Resource: Nell Soto Parent Tchr Involve Object: State Revenue Carryover Resource: CPA Program Grant Object: Supplies Resource: Carl Washington School Safety Object: Consult & contract Svcs <$25K Resource: Special Education NonPersonnel Object: Certificated Salaries Resource: Special Education NonPersonnel Object: Teachers` Salaries Resource: Special Education NonPersonnel Object: Cert. Compensation Resource: Special Education NonPersonnel Object: Instructional Aide Salaries Resource: Special Education NonPersonnel Object: Classroom PARAS reductions Resource: Special Education NonPersonnel Object: SERP Savings Resource: Special Education NonPersonnel Object: SERP Savings. Resource: Special Education NonPersonnel Object: Health & Welfare, Certificated Resource: Special Education NonPersonnel Object: Health & Welfare, Classified Resource: Special Education NonPersonnel Object: SpecEd Tuition NonPubSchl>$25K Resource: Special Education NonPersonnel Object: Custom Object Move to IDEA ARRA Funding Resource: Special Education NonPersonnel Object: Tuition, Excess Costs To COE Resource: Special Education NonPersonnel Object: Other State Apportionments-Cy Resource: Special Education NonPersonnel Object: All Other Local Revenue Resource: Special Education NonPersonnel Object: Contrib From Unrest Resource: Special Education NonPersonnel Object: Categorical Block Grant Trnsfr Resource: SpEd Infant Prog-Non Personnel Object: Certificated Salaries Resource: SpEd Infant Prog-Non Personnel Object: Instructional Aide Salaries Resource: SpEd Infant Prog-Non Personnel Object: STRS, Classified Positions Resource: SpEd Infant Prog-Non Personnel Object: Other State Apportionments-Cy Resource: Infant Discretionary Funds Object: Consultants <=$25K Resource: Infant Discretionary Funds Object: Indirect Cost / Interprogram Resource: Infant Discretionary Funds Object: Contrib From Restricted Revenu Resource: Work Ability I Object: Travel Conference Resource: Work Ability I Object: Indirect Cost / Interprogram Resource: Work Ability I Object: All Other State Resource: Low Incidence Specialized Svcs Object: All Other State Resource: Pers Dev for Spec Ed Object: Certificated Salaries Resource: Pers Dev for Spec Ed Object: STRS, Classified Positions Resource: Pers Dev for Spec Ed Object: All Other State One time money. LK Reduced this object by $500K to align budget with actual expenditures and encumberances to date per Williams spreadsheet LK Amount per CDE website - after Tier III reduction. LK Changed this resource to match District's Inst. Materials adoption spreadsheet. LK Changed this resource to match District's Inst. Mat. adoption worksheet. LK Adjusted this resource to District' Instruc. Materials spreadsheet which includes encroachment in the year. LK FCMAT Adjustment - Reduced expenditures for Flex Transfer. Although money - it came in late and wasn't booked until LK This object reduced to balance resource. LK FCMAT Adjustment for Flex Transfer. Line 55 - SERP Savings. Line 69 - Special Education Staff Reductions. ( FTE) This amount is the from the District's " BUDGET REDUCS" spreadsheet. I increased it by 3.09% in to mimic rule CD 01. LK Line 69 - Special Education Staff Reductions. ( FTE) This amount is from the District's spreadsheet " BUDGET REDUCS" and represents the savings from the four day furlough of all classified. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Line 69 - Special Education Staff Reductions. ( FTE) This amount is from the District's BUDGET REDUCS spreadsheet. I increased by 5% in to represent the average annual increase of 3000s. LK Took $4.7 million out of this object to reduce total expenditures to $196 million - in line with BA spreadsheet showing actual expenses and encumberances to date. LK Move expenses to IDEA ARRA Funding Resources 3313/3319/3324. Changed this to agree with District 2009 Actuals spreadsheet - it was $350K which was too low when compared to last year. LK Changed amt. per CDE website "recertified first apportionment". It is $638,157 less than before. LK Originally this was $879K in all years. Per Jean Mills the expected $848K revenue from charter schools will not be realized. It was for students in SDC classes, but this practice was discontinued and the students are now in regular classes. LK Used contribution to balance resource. Increase in caused by drop in Revenue Limit income. LK In prior years there was a categorical block grant transfer from res 7394 to help offset the encroachment. LK Print date: 8/28/2009 2:02 PM Line 55 - SERP Savings. Line 55 - SERP Savings. Line 55 - SERP Savings. Changed amount to match CDE recertified first apportionment. LK Zapped object to reduce encroachment. LK Reduced indirect to reflect decrease in revenue in out years. LK This resource has salary and benefits only so required contribution. LK Reduced this object to reduce encroachment. LK Adjusted to the district's budget. Amount per award letter. LK Amount per award letter. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Amount per award letter. LK Page 7 of 14

62 Resource: Pers Dev for Spec Ed Object: Contrib From Restricted Revenu Resource: TUPE: Elem Grades 4-8 Object: All Other State Resource: TUPE: High School Competitive Object: Supplies Resource: TUPE: High School Competitive Object: Contracted Svcs > $25K Resource: TUPE: High School Competitive Object: All Other State Resource: Arts & Music Block Grant Object: Consult & contract Svcs <$25K Resource: X PE Grant Object: Textbooks and Core Curr Mtls Resource: X PE Grant Object: Consult & contract Svcs <$25K Resource: CAHSEE Intensive Instruc/Svcs Object: Consult & contract Svcs <$25K Resource: Supplement Schl Counselng Prog Object: Consult & contract Svcs <$25K Resource: EIA-SCE Object: Certificated Salaries Resource: EIA-SCE Object: Instructional Aide Salaries Resource: EIA-SCE Object: STRS, Classified Positions Resource: EIA-SCE Object: Supplies Resource: EIA-SCE Object: Equipment Non Capitalized Resource: EIA-SCE Object: Other State Apportionments-Cy Resource: EIA-SCE Object: Contrib From Restricted Revenu Resource: EIA: Limited English Proficie Object: Certificated Salaries Resource: EIA: Limited English Proficie Object: Instructional Aide Salaries Resource: EIA: Limited English Proficie Object: STRS, Classified Positions Resource: EIA: Limited English Proficie Object: Supplies Resource: EIA: Limited English Proficie Object: Custom Object Resource: EIA: Limited English Proficie Object: Other State Apportionments-Cy Resource: Gifted And Talented Object: Consult & contract Svcs <$25K Resource: Gifted And Talented Object: Other State Apportionments-Cy Resource: Gifted And Talented Object: Other State Apportionments-Py Resource: Master Plan for Instr Matls Object: Textbooks and Core Curr Mtls Resource: Master Plan for Instr Matls Object: Contrib From Unrest Resource: ELL Supplemental Instr Mtls Object: Supplies Resource: ELL Supplemental Instr Mtls Object: All Other State Resource: Instrc Matl:Braille & Lrg Prnt Object: All Other State Resource: Partnership Academies Program Object: Supplies Resource: Partnership Academies Program Object: Mandated Cost Reimbursements Resource: Home to Schl Transp Pos&Contra Object: Instructional Aide Salaries Resource: Home to Schl Transp Pos&Contra Object: Classified Support Salary Resource: Home to Schl Transp Pos&Contra Object: Bell Schedule Changes Resource: Home to Schl Transp Pos&Contra Object: Health & Welfare, Certificated Resource: Home to Schl Transp Pos&Contra Object: Health & Welfare, Classified Resource: Home to Schl Transp Pos&Contra Object: Bell Schedule Changes Resource: Home to Schl Transp Pos&Contra Object: Books and Other Reference Mtls This resource has salaries and benefits only - left indirect to reflect true cost of program. LK Amount per CDE website. LK Zapped all the 4000s to balance the resource. LK Zapped all the 5000s to balance the resource in the out years. LK Amount per award letter. LK FCMAT Adjustment - To balance resource to estimated current year actuals. FCMAT Adjustment - Reduce expenditures to projected as of June 10, FCMAT Adjustment for Flex Transfer. FCMAT Adjustment - To balance resource to estimated current year actuals. FCMAT Adjustment - To balance resource to estimated current year actuals. Line 55 - SERP Savings. Line 55 - SERP Savings. Line 55 - SERP Savings. Reduced this amount to increase contribution to 7250 and align budget with actual expenses to date. This is the only restricted resource that will make contribution to 7250 in out years - the other resources have become unrestricted (GATE and SLIBG) LK Zapped this object to increase contribution to LK Changed revenue per from William reducing revenue in 2009/10 by 10% Added negative contribution in out years to balance resource and match LK Line 55 - SERP Savings. Line 55 - SERP Savings. Line 55 - SERP Savings. Reduced this object in to align budget with expenses and encumberances to date. Restored budget to this object to balance resource in out years. LK Adjustment to balance revenues/expenditures in this resource in the out-years. Amount per CDE website. LK \Reduced per William's to balance FCMAT Adjustment - To balance resource to estimated current year actuals. Changed amount to recertified appropriation per CDE website. LK This represents the difference between carryover on Jeff's sheet of $759,566 and $209,274 carryover reflected in BE. LK Print date: 8/28/2009 2:02 PM FCMAT ADjustment - Reduce expense to projected as of June 10, Type A Restricted Resource - Encroaching in the unrestricted GF in One time money. LK This money is one-time, but district had it as on-going - but they agree now that it is one-time. LK District did not budget revenues or expenditures in This object reduced to balance resource. LK Tier III resource included in the district's budget, but moved to unrestricted (0343/0344) in Line 55 - SERP Savings. Line 86 - Increase Minimum Bus Rider Number from 8 to 12. Line 58 - Implement Bell Schedule Changes. Line 55 - SERP Savings. Line 86 - Increase Minimum Bus Rider Number From 8 to 12. Line 58 - Implement Bell Schedule Changes. Line 58 - Implement Bell Schedule Changes. Page 8 of 14

63 Resource: Home to Schl Transp Pos&Contra Object: Materials and Supplies Resource: Home to Schl Transp Pos&Contra Object: Interprogram Svcs/Transportati Resource: Home to Schl Transp Pos&Contra Object: Other State Apportionments-Cy Resource: Home to Schl Transp Pos&Contra Object: Contrib From Restricted Revenu Resource: Transportation: Severely Dis Object: Classified Support Salary Resource: Transportation: Severely Dis Object: STRS, Certificated Positions Resource: Transportation: Severely Dis Object: Interprogram Svcs/Transportati Resource: Transportation: Severely Dis Object: Other State Apportionments-Cy Resource: Transportation: Severely Dis Object: Contrib From Restricted Revenu Resource: School-Based Coordination Prog Object: Teachers` Salaries Resource: School-Based Coordination Prog Object: Instructional Aide Salaries Resource: School-Based Coordination Prog Object: STRS, Classified Positions Resource: School-Based Coordination Prog Object: Textbooks and Core Curr Mtls Resource: School-Based Coordination Prog Object: Supplies Resource: School-Based Coordination Prog Object: Equipment Non Capitalized Resource: School-Based Coordination Prog Object: Custom Object Resource: School-Based Coordination Prog Object: Consultant >$25K Resource: School-Based Coordination Prog Object: Lease of Equipment Resource: School-Based Coordination Prog Object: Indirect Cost / Interprogram Resource: School-Based Coordination Prog Object: All Other State Resource: School-Based Coordination Prog Object: Contrib From Unrest Resource: School-Based Coordination Prog Object: Contrib From Restricted Revenu Resource: High Priority Schls Planning Object: Consult & contract Svcs <$25K Resource: High Priority Schls Planning Object: All Other State Resource: High Priority-Team Corr Action Object: Supplies Resource: High Priority-Team Corr Action Object: Consult & contract Svcs <$25K Resource: High Priority-Team Corr Action Object: All Other State Resource: California Peer Assistance And Object: Consult & contract Svcs <$25K Resource: California Peer Assistance And Object: All Other State Resource: International Baccalaureate Pr Object: Consult & contract Svcs <$25K Resource: International Baccalaureate Pr Object: All Other State Resource: Ab 466 Literacy Object: Reference Books Resource: Reading Svcs For Blind Teacher Object: Consult & contract Svcs <$25K Resource: AB 75 Principal Training Object: Consult & contract Svcs <$25K Resource: Supp Programs: Spec Secondary Object: Consult & contract Svcs <$25K Resource: Pupil Development Block Grant Object: Consult & contract Svcs <$25K Resource: School Safety Cons Comp Grant Object: Consult & contract Svcs <$25K Resource: Teacher Cred Block Grant Object: Consult & contract Svcs <$25K Resource: Prof Development Block Grant Object: Consult & contract Svcs <$25K Resource: Prof Development Block Grant Object: All Other State Line 86 - Increase Minimum Bus Rider Number From 8 to 12. Changed this by in $192,249 to match Sharon Fritz' projection in her dated Changed to match her projections and left the same in the out years. LK Changed apportionment in to agree with amount on CDE website and BA spreadsheet. Decreased by 65% per Debi's . Increased yr 2 by.9% and yr 3 by 2.4% to mimic Tier I rule. LK The ending fund balance in 7230 is moved to 7240 every year. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Adjusted these amounts per Sharon Fritz' of LK Amount from CDE website April 2009 apportionment worksheet. LK This contribution is the fund balance in it is moved here every year. LK Reduced expenditures to the district's budget level. Reduced expenditures to the district's budget level. Reduced expenditures to the district's budget level. Increased expenditures to the district's budget level. Reduced this object by $2 million to align budget with actual expenditures and encumberances per BA spreadsheet LK Reduced this object to help reduce encroachment. LK Increased expenditures to the district's budget level. Reduced this object to curb the encroachment. LK Reduced this object by $200k to align budget with actual expenditures and expenses. LK Reduced expenditures to the district's budget level. No revenue is this resource per Debbie F. - money comes in from transfers. LK This resource was funded by restricted resources GATE and SLIBG - but they became unrestricted resources so the contribution changed to In out years the only contribution from restricted resources will be the contribution from The other two resources GATE and SLIBG have become unrestricted resources. LK FCMAT Adjustment - To balance resource to estimated current year actuals. This is a Tier III program, but funding is eliminated in LK Reduced supplies to balance resource with changed revenue. LK FCMAT Adjustment - To balance resource to estimated current year actuals. Changed new money amount to $117,000 from CDE website. LK FCMAT Adjustment - To balance resource to estimated current year actuals. Changed amount to match CDE Website. Reduced by $34,513. LK FCMAT Adjustment - To balance resource to estimated current year actuals. CDE website states Districts will only receive 85% of funding this year. LK FCMAT Adjustment to reduce expenditures to projected actuals as of June 10, FCMAT Adjustment - To balance resource to estimated current year actuals. FCMAT Adjustment - To balance resource to estimated current year actuals. FCMAT Adjustment - To balance resource to estimated current year actuals. FCMAT Adjustment - To balance resource to estimated current year actuals. FCMAT ADjustment - To balance resource to estimated current year actuals. FCMAT Adjustment - To balance resource to estimated current year actuals. FCMAT Adjustment - To balance resource to estimated current year actuals. Verified CDE website. LK Print date: 8/28/2009 2:02 PM Page 9 of 14

64 Resource: Targeted Inst Imp Blk Grant Object: Consult & contract Svcs <$25K Resource: Targeted Inst Imp Blk Grant Object: All Other State Resource: Sch & Lib Imp Block Grant Object: Consult & contract Svcs <$25K Resource: Sch & Lib Imp Block Grant Object: All Other State Resource: Discretionary Block Grant/Schl Object: Teachers` Salaries Resource: Quality Ed Invest Act (QEIA) Object: Supplies Resource: Quality Ed Invest Act (QEIA) Object: Conference Local Resource: Quality Ed Invest Act (QEIA) Object: Lease of Equipment Resource: Quality Ed Invest Act (QEIA) Object: All Other State Resource: Quality Ed Invest Act (QEIA) Object: Contrib From Unrest Resource: Other State: Adolescent Famil Object: Instructional Aide Salaries Resource: Other State: Adolescent Famil Object: STRS, Certificated Positions Resource: Other State: Adolescent Famil Object: All Other State Resource: Other State: Dental Disease Object: Health Prsnl OTBS Resource: Mntl Illns Offr Crm PVv Grt Object: Supplies Resource: Ongoing And Major Maintenance: Object: Instructional Aide Salaries Resource: Ongoing And Major Maintenance: Object: Classified Support Salary Resource: Ongoing And Major Maintenance: Object: STRS, Certificated Positions Resource: Ongoing And Major Maintenance: Object: Health & Welfare, Classified Resource: Ongoing And Major Maintenance: Object: Bldg Maintenance Supplies Resource: Ongoing And Major Maintenance: Object: Equipment Non Capitalized Resource: Ongoing And Major Maintenance: Object: Contracted Svcs > $25K Resource: Ongoing And Major Maintenance: Object: Travel Conferences Resource: Ongoing And Major Maintenance: Object: Interfund Svcs/Job Cost Resource: Ongoing And Major Maintenance: Object: Contracted Svcs Less Than $25K Resource: Ongoing And Major Maintenance: Object: Sites and Improvement of Sites Resource: Ongoing And Major Maintenance: Object: Permanent Equipment (Capital) Resource: Other Local Object: Equipment Non Capitalized Resource: Other Local Object: All Other Local Revenue Resource: City Hgts:Monroe Clark Support Object: Contrib From Unrest Resource: Other Local: Rice Family Found Object: All Other Local Revenue Resource: Other Local: Gates Foundation Object: NonClsrm Prof&Curriclm DevHrly Resource: Other Local: Gates Foundation Object: Manager Resource: Other Local: Gates Foundation Object: Supplies Resource: Other Local: Gates Foundation Object: Custom Object Resource: Other Local: Gates Foundation Object: Contracted Svcs Less Than $25K Resource: Hamilton White Foundation Object: All Other Local Revenue Resource: Other Local: Chargers Object: All Other Local Revenue Resource: Price-Weingard Object: All Other Local Revenue Resource: Other Local: Intel Open Gate Object: All Other Local Revenue FCMAT Adjustment - To balance resource to estimated current year actuals. Amount verified CDE website. LK FCMAT Adjustment - To balance resource to estimated current year actuals. Tier III - Amount verified on CDE website. LK FCMAT Adjustment - Recapture Tier III savings per June 10, 2009 expenditure level. Reduced this object to align budget with actual expenditures and encumberances per BA spreadsheet LK Zeroed out this object to align budget with actual expenditures and encumberances per BA spreadsheet dated LK Zeroed out this object to align budget with actual expenditures and encumberances to date. LK Amount verified on CDE website. LK Deleted almost all services and supplies, but still need a contribution in. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Amount per award letter through LK Adjusted to the district's budget. Increased this object to balance resource. LK Line 55 - SERP Savings. Plugged this amount to balance to Williams "2010 BDGT & 2009 ACTUALS" spreadsheet LK Line 55 - SERP Savings. Plugged this number to agree with William's spreadsheet. LK Changed this number to match District spreadsheet "2010 BDGT & 2009 ACTUALS" dated 6/22/09 LK Changed this object to match District spreadsheet. LK Decreased this object out yr 2 and 3 to help balance resource. LK Per District ~ Coding reclassification to Capital Outlay. Changed this object to match District spreadsheet 2010 BDGT & 2009 ACTUALS and projected 8150 spreadsheet. LK Changed all 8150 to match District's numbers in Reduced out years by the $1.5 million reduction District is projecting in object to keep resource balanced. LK Per District - Coding reclassification from Other Services. Use this to plug total 6000s to balance resource. LK Reduced object by $1.3 million to align budget with actual expenditures and encumberances. LK One time money per District spreadsheet. LK This local grant appears to be on-going and is only salaries - therefore a contribution is necessary. LK This is one time money. LK This amount represents all certificated salaries in this resource for LK This amt represents all classified salaries in this resource for LK Reduced object by $500k to align budget with actual expenditures and encumberances. LK Deleted object to align budget with encumberances and expenditures. LK Deleted object ($1.6 mil) to align budget with actual expenditures and encumberances per BA spreadsheet LK One time money. LK Carryover only. LK Carryover and one time money only. LK One time money per district. LK Print date: 8/28/2009 2:02 PM Page 10 of 14

65 Resource: Other Local: NTID Captioning Object: All Other Local Revenue Resource: Other Local: Sandapp Cal-Lear Object: All Other Local Revenue Resource: Other Local: Options For Reco Object: All Other Local Revenue Resource: Other Local: Comm Health (Chi Object: All Other Local Revenue Resource: Other Local: Say San Diego Sa Object: All Other Local Revenue Resource: Other Local: Rainwater Founda Object: All Other Local Revenue Resource: Tupe Via County Object: All Other Local Revenue Resource: Other Local: ROC/P Contract Object: Certificated Salaries Resource: Other Local: ROC/P Contract Object: Instructional Aide Salaries Resource: Other Local: ROC/P Contract Object: Health & Welfare, Certificated Resource: Other Local: ROC/P Contract Object: Supplies Resource: Other Local: ROC/P Contract Object: Equipment Non Capitalized Resource: Other Local: ROC/P Contract Object: Interagency Srvcs Between LEAs Resource: National Academy Foundation Object: Travel Conference Resource: SD Co Supt of Sch-Camp Barrett Object: Supplies Resource: SD Co Supt of Sch-Camp Barrett Object: Travel Conference Resource: Franklin Prtnrshp w/capital On Object: Contracted Svcs > $25K Resource: Franklin Prtnrshp w/capital On Object: All Other Local Revenue Resource: Chrtr Schls Payroll Reimburmnt Object: Certificated Salaries Resource: Chrtr Schls Payroll Reimburmnt Object: Instructional Aide Salaries Resource: Chrtr Schls Payroll Reimburmnt Object: STRS, Classified Positions Resource: Chrtr Schls Payroll Reimburmnt Object: Interagency Srvcs Between LEAs Resource: st Cent Comm Lrnng Ctrs Prog Object: Interagency Cont Between LEA`S Resource: Middle School Grant Object: Supplies Resource: Middle School Grant Object: Equipment Non Capitalized Resource: Gear Up II/UCSD Object: Interprogram Svcs/Evaluation Resource: Gear Up II/UCSD Object: Indirect Cost / Interprogram Resource: Other Local: Casey Foundation Object: All Other Local Revenue Resource: CA Academic Parnership Prgrm Object: All Other Local Revenue Resource: San Diego Women s Foundation Object: All Other Local Revenue Resource: Const. Academy Connect Ed Object: Supplies Resource: Walton Family Foundation, Inc Object: All Other Local Revenue Resource: Other Local: Middle College Object: Supplies Resource: CPEC/Math Renaissance Object: All Other Local Revenue Resource: Discover Program Object: All Other Local Revenue Resource: Othr Lcl: Mntl Hlth / MHSA Object: Furniture <$500 Resource: Othr Lcl: Mntl Hlth / MHSA Object: Equipment Non Capitalized Resource: Othr Lcl: Mntl Hlth / MHSA Object: Contracted Svcs > $25K Resource: Othr Lcl: Mntl Hlth / MHSA Object: Auto Expense Personal Car Resource: A+ for Energy Program Object: Supplies One time money per BA spreadsheet. LK One time money per District spreadsheet. LK One time money per District spreadsheet. LK Carryover only per District spreadsheet. LK Carryover only per District spreadsheet. LK Carryover only per District spreadsheet. LK Carryover only per District spreadsheet. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Line 55 - SERP Savings. I did not make this entry - will check with William to see what it is all about. LK Reduced this object to balance resource. LK Per award letter. LK Reduced this object to balance resource. LK Zapped all 4000 except supplies to reduce expenses by $1 million to match revenue in out years. LK Zapped all 5000 objects to balance resource - revenue declined by $1 million in out years. LK Reduced this object to balance resource in the out years. LK Changed amount to agree with award letter. Put the rest in carryover, per Debbie's This revenue now agrees with the District's spreadsheet of est actuals. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Line 55 - SERP Savings. This account is a reimbursement account for teacher's working at Charter School. I increased revenue to match expense due to the nature of this account - it should zero out. LK This resource has revenue and no expenses. The additional revenue offsets some of the expenses in resource LK Zapped most of the 5000 and reduced the 4000 to balance resource in out years. LK Eliminated this object in out years to balance resource. LK Zapped the 5000s in the out years to balance the resource. LK Reduced this object to balance resource in the out years. LK Carryover only per District spreadsheet. LK One time money per district. LK One time money per District. LK Zapped all the 5000 and reduced the 4000 to balance resource in out years. LK I added this revenue to match BA spreadsheet and offset expenses which were already in BE. LK Reduced this object to balance resource. LK All carryover or one-time money per spreadsheet. LK All carryover or one time money per spreadsheet. LK Eliminated furniture in out years to balance resource. LK Eliminated oject to balance resource. LK Reduced this object to balance resource in out years. LK Reduced this object to balance resource in out years. LK Reduced this object to balance resource in out years. LK Print date: 8/28/2009 2:02 PM Page 11 of 14

66 Resource: Coke C and E Object: All Other Local Revenue Resource: Local UC Irvine Subaward/VAPA Object: Supplies Resource: BayKeeper Grant Object: Clerical OSS Resource: BayKeeper Grant Object: Supplies Resource: BayKeeper Grant Object: All Other Local Revenue Resource: California Endowment-Proj Emp Object: All Other Local Revenue Resource: SD Community Fdn Grant Awards Object: All Other Local Revenue Resource: Parker Foundation Object: Contracted Svcs > $25K Resource: Parker Foundation Object: Consultants <=$25K Resource: Girard Foundation Object: Equipment Non Capitalized Resource: Contrib / Site Special Project Object: Travel Conference Resource: Contrib / Site Special Project Object: Consultants <=$25K Resource: Contrib / Site Special Project Object: Vehicles, New (Cap) Resource: API Contributions Object: Interprogram Svcs/Duplicating Resource: Discretionary Alloc Object: Interfund Transfers Out Resource: Discretionary Alloc Object: Other Local Resource: Position Allocation Object: Other Local Resource: Gen Ops/Freshman Sports Object: Other Local Resource: Custodial Personnel Object: Other Local Resource: JROTC Positions Object: Federal Resource: Gen Ops / Graduation Object: Other Local Resource: Intern Support Match Object: Other Local Resource: Library Alloc/Yr End Activity Object: Other Local Resource: Unrestr / Capital Imprv/Equip Object: Other Local Resource: School Site Block Grant Object: Other Local Resource: Virtual High Positions Object: Other Local Resource: Hourly /Non CIIA Object: Other Local Resource: Hourly / Other Object: Other Local Resource: Disposal Of Hazardous Waste Object: Other Local Resource: Star Testing Object: Other State Resource: High School Exit Exam Object: Other Local Resource: E RATE Object: Other Local Resource: Small School Start Up Object: Other Local Resource: Biliteracy Object: Other Local Resource: AVID Object: Other Local Resource: Indirect Cost Differential Object: Other Local Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Certificated Salaries Resource: Leadership Program Object: Other Local Resource: Governor`s Performance Award Object: Other Local Resource: Proposition MM - Building Fund Object: Other Local No more revenue per District. LK Reduced this object to balance resource in out years. LK Reduced this object in out years as it is a local grant and shouldn't encroach. LK Removed expenses in out years to balance resource. LK Changed this revenue to agree with BA spreadsheet. LK One time money ber District spreadsheet. LK Carryover only per District spreadsheet. LK Zapped this object to balance resource in out years. LK Reduced his object to align budget with actual expenditures and encumberances to date per BA spreadsheet LK Reduced this object to balance resource in out years. LK Adjusted this object to balance resource in the out years. LK Zapped this object to balance resource in the out years. LK Reduced this object to align budget with actual expenditures and encumberances to date. LK Zapped this object to balance resource in the out years. LK Per district's interfund schedule. Matched revenues to the district's June 23, 2009 Projected budget. Matched revenues to the district's June 23, 2009 Projected budget. Supported by Revenue Limit and Local revenue resources. Matched local revenues to the district's June 23, 2009 Projected budget. Supported by revenue limit resources. Supported by Revenue Limit & Federal Revenue resources. Supported by Revenue Limit revenues. Graduation expense allowed to carry forward. Supported by Revenue Limit Resources. Supported by Revenue Limit revenue. Supported by Revenue Limit sources. Supported by Revenue Limit sources. Supported by Revenue Limit sources. Supported by Revenue Limit sources. Supported by Revenue Limit sources. Supported by Revenue Limit sources. Supported by State Revenue sources. FCMAT reduced the expenditures to the projected level as of June 10, Supported by Revenue Limit sources. Supported by Local E-RATE revenue sources. Matched revenues to the district's June 23, 2009 Projected budget. Supported by Revenue Limit sources. Supported by Revenue Limit sources. Supported by Revenue Limit sources. Supported by Revenue Limit and Local resources. FCMAT created resource, used to post budget adjustments based on an analysis to complete the fiscal year using actual year-to-date activity and encumbrances as of June 10, Supported by Revenue Limit sources. Supported by Revenue Limit sources. Local only - No expenditures budgeted by district. Print date: 8/28/2009 2:02 PM Page 12 of 14

67 Resource: Physical Ed Teacher Incentive Program Object: Books and Supplies Resource: Supplemental School Counseling Program Object: Certificated Salaries Resource: Master Plan for Instr Matrls Object: Other State Resource: Teacher Recruitment & Stud Supt Object: Certificated Salaries Resource: California Peer Assistance and Review Object: Books and Supplies Resource: AB 466 Literacy / (SB 472 Mathematics) Object: Books and Supplies Resource: Reading Svcs for Blind Teacher Object: Other State Resource: AB 75 Principal Training Object: Other State Resource: School Community Violence Prevention Object: Other State Resource: Teacher Cred Block Grant Object: Books and Supplies Resource: Prof Development Block Grant Object: Books and Supplies Resource: Prof Development Block Grant Object: Other State Resource: Targeted Inst/Improv Block Grant Programs Object: Other State Resource: School & Library Improvement Block Grant Programs Object: Other State Resource: Cal-Safe Programs (Child Care & Development) Object: Other State Resource: Medicaid / Healthy Families Object: Other Local Resource: Medicaid / MAA Object: Other Local Resource: Rentals / Civic Center Object: Other Local Resource: Livescan Services Object: Other Local Resource: Dist Supt to City Heights Ed Object: Other Local Resource: Unrestricted: Contributed Object: Other Local Resource: Mason/Tech Comm/Fund Raiser Object: Other Local Resource: Jerabek Family Faculty Organiz Object: Other Local Resource: Clr Acct / Transportation/FTri Object: Other Local Resource: Clr Acct/Fleet Maint(POS&CON) Object: Other Local Resource: State Lottery Unrestricted Object: Contributions Resource: Class-size Reduction Grade 9 Object: Contributions Resource: Class Size Reduction, K-3 Object: Contributions Resource: IDEA Part B Local Entitlement Object: Contributions Resource: IDEA Part B ARRA Local Agency Entitlement Object: Services and Other Operating Resource: Pl Preschool Cont Object: Contributions Resource: Idea Part C Preschool Entitle Object: Contributions Resource: Early Intervention Object: Contributions Resource: Dept of Rehab: Transition Part Object: Contributions Resource: Dept of Rehab: Transition Part Object: Direct Support/Indirect Cost Resource: Cal-Safe Programs Object: Contributions Resource: Cal-Safe Child Care And Develo Object: Contributions Resource: Emergency Repair Williams Case Object: Contributions Resource: Early Mental Health Object: Contributions Resource: Physical Ed Teacher Incntv Pgm Object: Contributions Tier III Unrestricted Resource is encroaching. All expenditures with the exception of salaries & benefits have been cleared in the out years. FCMAT - No reductions warranted per June 10, 2009 report. All budget in salaries/benefits. Tier III Transfer from restricted resource District did not budget for expenditures in the year moving forward. Tier III Unrestricted Resource is encroaching. All expenditures with the exception of salaries & benefits have been cleared in the out years. Tier III Unrestricted Resource is encroaching. All expenditures with the exception of salaries & benefits have been cleared in the out years. Tier III Transfer from Restricted Resource Tier III Transfer from Restricted Resource Grant - Funding ended. reduced in the projection years to projected level. Tier III Unrestricted Resource is encroaching. All expenditures with the exception of salaries & benefits have been cleared in the out years. Tier III Unrestricted Resource is encroaching. All expenditures with the exception of salaries & benefits have been cleared in the out years. Tier III Transfer from Restricted Resource Tier III Transfer from restricted resource Tier III Transfer from Restricted Resource Tier III from Restricted Resource Supported by Revenue Limit sources. Supported by Local sources. Matched revenues to the district's June 23, 2009 Projected budget. Major support provided by Local with some Revenue Limit contribution. Major support by Local resources and some Revenue Limit contribution. Matched revenues to the district's June 23, 2009 Projected budget. Supported by Revenue Limit sources. Matched revenues to the district's June 23, 2009 Projected budget. Per district program is being discontinued in the out-years. Supported by Revenue Limit sources. Supported by Revenue Limit and Local revenue resources. Matched revenues to the district's June 23, 2009 Projected budget. Clearing account - Expenses supported by Revenue Limit sources. Clearing account for Fleet Maintenance supported by Revenue Limit sources. No expenditures in this resource. District transfers out all current year revenues. No expenditures in this resource. District transfers out all current year revenue. No expenditures in this resource. District Transfers out all current year revenues. Resource will begin encroaching in Moved expenses from Resource 6500\Object 5151 Resource will begin to encroach in Resource begins to encroach in Resource begins to encroach in Resource begins to encroach in Adjusted to the district's budget. Recapture Tier III Projected Ending Balance. SB3 4 Flex resource requires a contribution due to deficit spending in SBX# 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:02 PM Page 13 of 14

68 Resource: Alt Cert Tchr Trng Interns Object: Contributions Resource: NBPTS Certification Object: Contributions Resource: Teacher Recruitmnt & Stud Supt Object: Contributions Resource: English Language Acquisition Object: Contributions Resource: Ca Public School Library Act Object: Contributions Resource: Nell Soto Parent Tchr Involve Object: Contributions Resource: Career Techn Education Grant Object: Contributions Resource: Carl Washington School Safety Object: Contributions Resource: Arts & Music Block Grant Object: Contributions Resource: X PE Grant Object: Contributions Resource: CA Instructional School Garden Object: Contributions Resource: Supplement Schl Counselng Prog Object: Contributions Resource: Ed Tech: Staff Development Object: Contributions Resource: Gifted And Talented Object: Contributions Resource: Partnership Academies Program Object: Contributions Resource: High Priority Schls Planning Object: Contributions Resource: High Priority-Team Corr Action Object: Contributions Resource: California Peer Assistance And Object: Contributions Resource: International Baccalaureate Pr Object: Contributions Resource: Ab 466 Literacy Object: Contributions Resource: Reading Svcs For Blind Teacher Object: Contributions Resource: AB 75 Principal Training Object: Contributions Resource: Supp Programs: Spec Secondary Object: Contributions Resource: Pupil Development Block Grant Object: Contributions Resource: School Safety Cons Comp Grant Object: Contributions Resource: Teacher Cred Block Grant Object: Contributions Resource: Prof Development Block Grant Object: Contributions Resource: Prof Development Block Grant Object: Other State Resource: Targeted Inst Imp Blk Grant Object: Contributions Resource: Sch & Lib Imp Block Grant Object: Contributions Resource: Discretionary Block Grant/Schl Object: Contributions Resource: Instruc Matls, Libr & Ed Tech Object: Contributions SBX3 4 Flex Resource requires a contribution due to deficit spending in SBX3 4 Resource requires a contribution due to deficit spending in SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. Resource fully spent could not take SBX3 4 Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer and Transfer of Projected Ending. SBX3 4 Restricted Balance Flex Transfer. FCMAT could not take full Balance, due to SBX3 4 Restricted Balance Flex Transfer. FCMAT could not take all the ending fund balance due to deficit in SBX3 4 Restricted Balance Flex Transfer plus estimated ending fund balance. SBX3 4 Restricted Balance Flex Transfer less expenditures in SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. Contribution to SBX3 4 Restricted Resource due to deficit spending. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. Tier III Transfer from restricted resource SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. FCMAT could not take full ending fund balance, due to salary/benefit commitments in the out years. SBX3 4 Restricted Balance Flex Transfer. FCMAT was not able to take full ending fund balance due to expenditures in Print date: 8/28/2009 2:02 PM Page 14 of 14

69 Unrestricted Resources Only,, and Changes in the Year 1 Revenue Limit Sources $606,533, $581,444, $561,130, $567,681, $583,830, Federal $14,598, $13,501, $11,926, $11,926, $11,926, Other State $59,402, $167,529, $153,371, $153,992, $157,626, Other Local $37,611, $33,615, $30,776, $29,983, $30,283, Total $718,145, $796,091, $757,205, $763,584, $783,666, Certificated Salaries $364,165, $410,760, $355,799, $316,116, $332,581, Classified Salaries $96,589, $101,385, $100,021, $97,623, $98,715, Employee Benefits $146,969, $159,154, $148,139, $136,331, $159,545, Books and Supplies $9,554, $21,222, $20,364, $20,727, $21,405, Services and Other Operating $47,022, $61,573, $60,135, $59,266, $60,469, Capital Outlay ($0.50) $760, $0.00 $0.00 $0.00 Other Outgo $0.00 $55, $0.00 $0.00 $0.00 Direct Support/Indirect Cost ($11,465,019.96) ($8,639,631.00) ($5,760,820.71) ($5,760,424.00) ($5,758,757.00) Total $652,836, $746,273, $678,700, $624,304, $666,959, Excess (Deficiency) of Over $65,308, $49,818, $78,504, $139,279, $116,707, Interfund Transfers In $24,861, $26,405, $1,093, $1,093, $1,093, Interfund Transfers Out $8,529, $4,580, $4,535, $4,637, $4,637, Contributions ($85,537,029.00) ($70,025,498.66) ($83,995,987.28) ($101,514,904.44) ($133,786,218.39) Total ($69,205,062.26) ($48,200,856.66) ($87,437,374.28) ($105,058,310.44) ($137,329,624.39) Net Increase (Decrease) in ($3,896,175.26) $1,617, ($8,932,853.83) $34,221, ($20,621,824.84) Beginning 9791 $56,870, $50,441, $52,059, $43,126, $77,347, Audit Adjustments 9793 ($2,532,967.00) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $54,338, $50,441, $52,059, $43,126, $77,347, Ending $50,441, $52,059, $43,126, $77,347, $56,725, Components of Ending Reserved Balances 9700 $0.00 $0.00 $0.00 $0.00 $0.00 Revolving Cash 9711 $57, $57, $57, $57, $57, Stores 9712 $1,873, $1,815, $1,815, $1,815, $1,815, Prepaid 9713 $1,513, $934, $0.00 $0.00 $0.00 Other Prepay 9719 $0.00 $0.00 $0.00 $0.00 $0.00 General Reserve 9730 $0.00 $0.00 $0.00 $0.00 $0.00 Legally Restricted Balance $0.00 $0.00 $0.00 $0.00 $0.00 Economic Uncertainties Percentage 2.00% 2.00% 2.00% 2.00% 2.00% Designated for Economic Uncertainties 9770 $26,097, $24,470, $22,696, $21,655, $22,505, Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775 $0.00 $0.00 $0.00 $0.00 $0.00 Other Designated 9780 $22,796, $0.00 $0.00 $0.00 $0.00 Undesignated/Unappropriated 9790 $0.00 $24,781, $18,556, $53,819, $32,347, Negative Shortfall 9790 ($1,897,134.26) $0.00 $0.00 $0.00 $0.00 Resource: Discretionary Alloc Object: Supplies Resource: Discretionary Alloc Object: Interest Anticipation s Resource: Position Allocation Object: Teachers` Salaries Resource: Position Allocation Object: ARRA One time adustment Resource: Position Allocation Object: Classified Support Salary Resource: Position Allocation Object: Health & Welfare, Certificated Resource: Position Allocation Source Negative budget of $2.8m in object FCMAT will adjust to reflect year-to-date actual activity as of June 10, 2009 in resource 0101 that will include all unrestricted supply & material accounts. Interest Anticipation moved from resource This amount is from the District's BUDGET REDUCS spreadsheet detailing the reductions approved by the Board on I increased the amount by 3.09% to mimic rule CD 01. LK Reduce expenditures related to Tier II & III programs from one time Fiscal Stablization Funds ARRA This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on I increased by.92% to mimic rule CD 03. LK This amount is from the District's BUDGET REDUCS spreadsheet that details the budget reductions approved by the Board on I increased by 5%, an average of the annual increases in the 3000s. LK Utilities increased by 3.5% annually. Print date: 8/28/2009 2:02 PM Page 1 of 4

70 Object: Gas & Electric Service Resource: Position Allocation Object: Interest Anticipation s Resource: Position Allocation Object: Other State Apportionments-Cy Resource: Position Allocation Object: Community Day Schools Resource: JROTC Positions Object: All Other Federal Revenue Resource: Impact Aid / Maintenance Object: Maint/Oper (Public Law ) Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Cert. Salaries Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Certificated Teachers Salaries Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Classified Instructional Salaries Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: FCMAT Adjustment Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Classified Supervisors` and Administrators` Salaries Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: STRS, Certificated Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: PERS, Certificated Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Public Employees` Retirement System, classified positions Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Books and Reference Mat'ls Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Dues and Membership Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Direct Costs Transfers Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Direct Support/Indirect Costs for Interfund Charges Resource: Deferred Maintenance Apportionment Object: All Other State Revenue Resource: Physical Ed Teacher Incentive Program Object: Certificated Teachers Salaries Resource: NBPTS Certification (Low Perf) Object: Certificated Teachers Salaries Resource: Carl Washington School Safety Object: Textbooks and Materials Resource: Carl Washington School Safety Object: Travel and Conferences Resource: Arts & Music Block Grant Object: Certificated Teachers Salaries Resource: Arts & Music Block Grant Object: Books and Reference Mat'ls Resource: CAHSEE Intensive Instruc/Svcs Object: Certificated Teachers Salaries Resource: CAHSEE Intensive Instruc/Svcs Object: State Teachers` Retirement System, classified positions Resource: CAHSEE Intensive Instruc/Svcs Object: Textbooks and Materials Resource: GATE Site Discretionary Funds Object: Books and Reference Mat'ls Resource: GATE Site Discretionary Funds Object: Travel and Conferences Resource: Alt Cert Tchr Trng Interns Object: Certificated Teachers Salaries Resource: Alt Cert Tchr Trng Interns Object: Travel and Conferences Resource: High Priority Programs Object: Certificated Salaries / RES 7258 Resource: High Priority Programs Object: All Other State Revenue Resource: Teacher Recruitment & Stud Supt Object: Certificated Teachers Salaries Resource: Teacher Recruitment & Stud Supt Object: State Teachers` Retirement System, classified positions Resource: Teacher Recruitment & Stud Supt Object: Professional/Consulting Services and Operating Resource: AB 466 Literacy / (SB 472 Mathematics) Object: Cert. Salaries Resource: AB 75 Principal Training Object: Travel and Conferences Resource: Pupil Develop/Blk Grt - Dropout Prev/Recovery Programs Object: Textbooks and Materials District did not budget Interest Anticipation in Moved Interest expense to resource 0000 FCMAT Adjustment - Changed & to agree with the District's Projected Budget and added the categorical cola for & FCMAT Adjustment - Changed & to agree with the District's Projected Budget and added the categorical cola for & Matched district's estimate in & and moved the estimate forward. Matched district's estimate in & and moved the estimate forward. District's Cut List & SERP Savings. The net savings was reduced by $12,360,000 ( ) & $6,478,434 ( ) one-time transfers to the restricted resource Adjustment to bring salaries in-line with the district's beginning salary base. District's Cut List & SERP Savings. Adjustment to bring salaries in-line with the district's beginning salary base. Line 62 - Developer Fees 3% Administrative Cost. District's Cut List & SERP Savings. The net savings was reduced by $3,592,732 ( ) & $1,935,117 ( ) one-time transfers to the restricted resource SERP Payment. Adjustment to bring employee benefits in-line with the district's beginning salary base. District's Cut List. Line 57 - District's Cut List. Lines 13/14/15/ Cut List. Expand HS Lunch Period. Expand Breakfast Program. Minimum Days Lunch & Build District Cold Storage. Lines 60 & Cut List. Build District Cold Storage & Increase Lunch Prices by $0.25. Per conference call with SDUSD 06/15/09. Budget revenue only and let money go to ending fund balance. LK One-Time adjustment in based on projected actuals as of June 10, Reduced to district's budget in and carried reduction forward. One-Time adjustment in based on projected actuals as of June 10, One-Time adjustment in based on projected actuals as of June 10, One-Time adjustment in based on projected actuals as of June 10, One-Time adjustment in based on projected actuals as of June 10, Ongoing adjustment to maintain expenditures at the projected funding level. One-Time adjustment in based on projected actuals as of June 10, One-Time adjustment in based on projected actuals as of June 10, FCMAT Adjustment - On going expenditure reduction to maintain spending at the funding level. One-Time adjustment in based on projected actuals as of June 10, On-going adjustment to maintain expenditures at the funding level. One-Time adjustment in based on projected actuals as of June 10, ongoing adjustments to maintain expenditures at the funding level. Funding Ending - No carryover projected. Grant Program funding ended. District did not budget any revenue or expenditures in FCMAT Adjustment - To reduce expenditures to current spending levels as of June 10, FCMAT Adjustment to reduce expenditures to the current year level as of June 10, FCMAT Adjustment to reduce expenditures to the current year level as of June 10, One-Time adjustment in based on projected actuals as of June 10, Ongoing adjustment to maintain expenditures at the funding level. One-Time adjustment in based on projected actuals as of June 10, Print date: 8/28/2009 2:02 PM Page 2 of 4

71 Resource: Teacher Cred Block Grant Object: Certificated Teachers Salaries Resource: Teacher Cred Block Grant Object: Books and Reference Mat'ls Resource: Prof Development Block Grant Object: Certificated Teachers Salaries Resource: Prof Development Block Grant Object: State Teachers` Retirement System, classified positions Resource: Targeted Inst/Improv Block Grant Programs Object: Certificated Teachers Salaries Resource: Targeted Inst/Improv Block Grant Programs Object: Classified Support Salaries Resource: Targeted Inst/Improv Block Grant Programs Object: H&W, Cert. Resource: Targeted Inst/Improv Block Grant Programs Object: Textbooks and Materials Resource: Targeted Inst/Improv Block Grant Programs Object: Travel and Conferences Resource: School & Library Improvement Block Grant Programs Object: Certificated Teachers Salaries Resource: Cal-Safe Programs (Child Care & Development) Object: Classified Support Salaries Resource: Emergency Repair Williams Case (6225) Object: Prior Year Carryover` Resource: Partnership Academies Program (7220) Object: All Other State Revenue Resource: California Partnership Academy (7220) Object: All Other State Revenue Resource: Medicaid / Healthy Families Object: Other Auth Interfund Trsf In Resource: Earned Income/Self-Restricted Object: Equipment Non Capitalized Resource: Ret Med Benefits/Operations Object: Other Interfund Transfers Out Resource: Ret Med Benefits/Operations Object: Other Auth Interfund Trsf In Resource: Charter School of San Diego Object: Consult & contract Svcs <$25K Resource: Class Size Reduction, K-3 Object: Class Size Reduction, Gr K-3 Resource: Discretionary Alloc Object: Interfund Transfers Out Resource: Discretionary Alloc Object: Other Local Resource: Position Allocation Object: Other Local Resource: Gen Ops/Freshman Sports Object: Other Local Resource: Custodial Personnel Object: Other Local Resource: JROTC Positions Object: Federal Resource: Gen Ops / Graduation Object: Other Local Resource: Intern Support Match Object: Other Local Resource: Library Alloc/Yr End Activity Object: Other Local Resource: Unrestr / Capital Imprv/Equip Object: Other Local Resource: School Site Block Grant Object: Other Local Resource: Virtual High Positions Object: Other Local Resource: Hourly /Non CIIA Object: Other Local Resource: Hourly / Other Object: Other Local Resource: Disposal Of Hazardous Waste Object: Other Local Resource: Star Testing Object: Other State Resource: High School Exit Exam Object: Other Local Resource: E RATE Object: Other Local Resource: Small School Start Up Object: Other Local Resource: Biliteracy Object: Other Local One-Time adjustment in based on projected actuals as of June 10, Reduced to match district's budget and carried reduction forward. Adjustment to recapture budget savings per the June 10, 2009 expenditure level. One-Time adjustment in based on projected actuals as of June 10, One-Time adjustment in based on projected actuals as of June 10, This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on I increased by 3.09% to mimic rule CD 01. LK This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on I increased by.92% to mimic rule CD 03. LK This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on I increased by 5% the average annual increase of the 3000s. LK This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on LK This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on LK One-Time adjustment in based on projected actuals as of June 10, Adjustment To maintain expenditures at the level as of June 10, Prior Year Carryover only, per the district's budget. No expenditures in The district left the revenues/expendtures in the restricted. The district left the revenues/expendtures in the restricted. Per district's interfund schedule. FCMAT Adjustment - were reduced to zero, as no fiscal activity as of June 10, Per district's interfund schedule. Per district's interfund schedule. FCMAT Adjustment to clear out unused resource. K-3 CSR - Posted from the district's spreadsheet (CSR Calc), did not post & cut list for revenue deductions. Per district's interfund schedule. Matched revenues to the district's June 23, 2009 Projected budget. Matched revenues to the district's June 23, 2009 Projected budget. Supported by Revenue Limit and Local revenue resources. Matched local revenues to the district's June 23, 2009 Projected budget. Supported by revenue limit resources. Supported by Revenue Limit & Federal Revenue resources. Supported by Revenue Limit revenues. Graduation expense allowed to carry forward. Supported by Revenue Limit Resources. Supported by Revenue Limit revenue. Supported by Revenue Limit sources. Supported by Revenue Limit sources. Supported by Revenue Limit sources. Supported by Revenue Limit sources. Supported by Revenue Limit sources. Supported by Revenue Limit sources. Supported by State Revenue sources. FCMAT reduced the expenditures to the projected level as of June 10, Supported by Revenue Limit sources. Supported by Local E-RATE revenue sources. Matched revenues to the district's June 23, 2009 Projected budget. Supported by Revenue Limit sources. Supported by Revenue Limit sources. Print date: 8/28/2009 2:02 PM Page 3 of 4

72 Resource: AVID Object: Other Local Resource: Indirect Cost Differential Object: Other Local Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Object: Certificated Salaries Resource: Leadership Program Object: Other Local Resource: Governor`s Performance Award Object: Other Local Resource: Proposition MM - Building Fund Object: Other Local Resource: Physical Ed Teacher Incentive Program Object: Books and Supplies Resource: Supplemental School Counseling Program Object: Certificated Salaries Resource: Master Plan for Instr Matrls Object: Other State Resource: Teacher Recruitment & Stud Supt Object: Certificated Salaries Resource: California Peer Assistance and Review Object: Books and Supplies Resource: AB 466 Literacy / (SB 472 Mathematics) Object: Books and Supplies Resource: Reading Svcs for Blind Teacher Object: Other State Resource: AB 75 Principal Training Object: Other State Resource: School Community Violence Prevention Object: Other State Resource: Teacher Cred Block Grant Object: Books and Supplies Resource: Prof Development Block Grant Object: Books and Supplies Resource: Prof Development Block Grant Object: Other State Resource: Targeted Inst/Improv Block Grant Programs Object: Other State Resource: School & Library Improvement Block Grant Programs Object: Other State Resource: Cal-Safe Programs (Child Care & Development) Object: Other State Resource: Medicaid / Healthy Families Object: Other Local Resource: Medicaid / MAA Object: Other Local Resource: Rentals / Civic Center Object: Other Local Resource: Livescan Services Object: Other Local Resource: Dist Supt to City Heights Ed Object: Other Local Resource: Unrestricted: Contributed Object: Other Local Resource: Mason/Tech Comm/Fund Raiser Object: Other Local Resource: Jerabek Family Faculty Organiz Object: Other Local Resource: Clr Acct / Transportation/FTri Object: Other Local Resource: Clr Acct/Fleet Maint(POS&CON) Object: Other Local Resource: State Lottery Unrestricted Object: Contributions Resource: Class-size Reduction Grade 9 Object: Contributions Resource: Class Size Reduction, K-3 Object: Contributions Supported by Revenue Limit sources. Supported by Revenue Limit and Local resources. FCMAT created resource, used to post budget adjustments based on an analysis to complete the fiscal year using actual year-to-date activity and encumbrances as of June 10, Supported by Revenue Limit sources. Supported by Revenue Limit sources. Local only - No expenditures budgeted by district. Tier III Unrestricted Resource is encroaching. All expenditures with the exception of salaries & benefits have been cleared in the out years. FCMAT - No reductions warranted per June 10, 2009 report. All budget in salaries/benefits. Tier III Transfer from restricted resource District did not budget for expenditures in the year moving forward. Tier III Unrestricted Resource is encroaching. All expenditures with the exception of salaries & benefits have been cleared in the out years. Tier III Unrestricted Resource is encroaching. All expenditures with the exception of salaries & benefits have been cleared in the out years. Tier III Transfer from Restricted Resource Tier III Transfer from Restricted Resource Grant - Funding ended. reduced in the projection years to projected level. Tier III Unrestricted Resource is encroaching. All expenditures with the exception of salaries & benefits have been cleared in the out years. Tier III Unrestricted Resource is encroaching. All expenditures with the exception of salaries & benefits have been cleared in the out years. Tier III Transfer from Restricted Resource Tier III Transfer from restricted resource Tier III Transfer from Restricted Resource Tier III from Restricted Resource Supported by Revenue Limit sources. Supported by Local sources. Matched revenues to the district's June 23, 2009 Projected budget. Major support provided by Local with some Revenue Limit contribution. Major support by Local resources and some Revenue Limit contribution. Matched revenues to the district's June 23, 2009 Projected budget. Supported by Revenue Limit sources. Matched revenues to the district's June 23, 2009 Projected budget. Per district program is being discontinued in the out-years. Supported by Revenue Limit sources. Supported by Revenue Limit and Local revenue resources. Matched revenues to the district's June 23, 2009 Projected budget. Clearing account - Expenses supported by Revenue Limit sources. Clearing account for Fleet Maintenance supported by Revenue Limit sources. No expenditures in this resource. District transfers out all current year revenues. No expenditures in this resource. District transfers out all current year revenue. No expenditures in this resource. District Transfers out all current year revenues. Print date: 8/28/2009 2:02 PM Page 4 of 4

73 Restricted Resources Only,, and Changes in the Year 1 Revenue Limit Sources $34,739, $31,257, $31,154, $31,154, $31,154, Federal $121,466, $172,661, $145,158, $111,041, $98,142, Other State $311,459, $136,329, $129,452, $130,409, $133,064, Other Local $75,004, $70,301, $45,890, $46,183, $46,838, Total $542,669, $410,549, $351,656, $318,789, $309,199, Certificated Salaries $221,374, $169,431, $177,700, $170,763, $169,108, Classified Salaries $118,056, $106,131, $99,781, $98,828, $100,204, Employee Benefits $117,256, $98,549, $116,225, $119,247, $110,919, Books and Supplies $106,254, $64,453, $38,052, $46,488, $55,443, Services and Other Operating $60,875, $23,273, $5,644, $4,941, $5,270, Capital Outlay $6,158, $3,474, $9,077, $8,430, $7,603, Other Outgo $1,054, $750, $750, $750, $750, Direct Support/Indirect Cost $12,458, $6,582, $4,366, $4,366, $4,364, Total $643,490, $472,646, $451,598, $453,817, $453,663, Excess (Deficiency) of Over ($100,820,597.79) ($62,097,013.21) ($99,942,231.39) ($135,027,674.29) ($144,463,657.00) Contributions $85,549, $70,025, $83,995, $101,514, $133,786, Total $85,549, $70,025, $83,995, $101,514, $133,786, Net Increase (Decrease) in ($15,271,044.79) $7,928, ($15,946,244.11) ($33,512,769.85) ($10,677,438.61) Beginning 9791 $74,150, $68,486, $76,415, $60,468, $26,956, Adjusted Beginning $74,150, $68,486, $76,415, $60,468, $26,956, Ending $58,879, $76,415, $60,468, $26,956, $16,278, Components of Ending Reserved Balances 9700 $0.00 $0.00 $0.00 $0.00 $0.00 Revolving Cash 9711 $0.00 $0.00 $0.00 $0.00 $0.00 Stores 9712 $0.00 $0.00 $0.00 $0.00 $0.00 Prepaid 9713 $0.00 $0.00 $0.00 $0.00 $0.00 Other Prepay 9719 $0.00 $0.00 $0.00 $0.00 $0.00 General Reserve 9730 $0.00 $0.00 $0.00 $0.00 $0.00 Legally Restricted Balance $58,879, $76,415, $60,468, $26,956, $16,278, Designated for Economic Uncertainties 9770 $0.00 $0.00 $0.00 $0.00 $0.00 Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775 $0.00 $0.00 $0.00 $0.00 $0.00 Other Designated 9780 $0.00 $0.00 $0.00 $0.00 $0.00 Undesignated/Unappropriated 9790 $0.00 $0.00 $0.00 $0.00 $0.00 Negative Shortfall 9790 $0.00 $0.00 $0.00 $0.00 $0.00 Resource: Community Day Schools Object: Cleric, Tech, and Staff Sal Resource: Community Day Schools Object: Health & Welfare, Classified Source Resource: Community Day Schools Object: Consult & contract Svcs <$25K Resource: FCMAT Budget Reductions Object: Cert. Superv/Admin Salaries Resource: FCMAT Budget Reductions Object: Clerical, Technical, and Office Staff Salaries Resource: FCMAT Budget Reductions Object: STRS, Certificated Resource: Title I Basic Program Object: Instructional Aide Salaries This amount is from the District's " BUDGET REDUCS" spreadsheet and represents the savings in this resource for the four day furlough of all classified. I increased it by.92% in to mimic rule CD 03. LK This amount is from the District's " BUDGET REDUCS" spreadsheet and represents the savings on employer taxes due to the four day furlough for all classified. LK FCMAT Adjustment - To balance resource to estimated current year actuals. This amount is from the District's BUDGET REDUCS spreadsheet. I increased it by.83% in to mimic rule CD 07. LK This amount is from the District's BUDGET REDUCS spreadsheet and represents the savings in "other restricted" resources for the four day classified furlough. I increased in 1.3% ion to mimic rule CD 02. LK This amount is from the District's BUDGET REDUCS spreadsheet. I increased by 5% the average of the annual increase in 3000s. LK Line 55 - SERP Savings. Print date: 8/28/2009 2:03 PM Page 1 of 11

74 Resource: Title I Basic Program Object: Employee Benefits Resource: Title I Basic Program Object: Contracted Svcs > $25K Resource: Title I Basic Program Object: Indirect Cost / Interprogram Resource: Title I Basic Program Object: All Other Federal Revenue Resource: Title I Basic Program Object: ARRA Resource: Title I SAIT Team 2 Object: Federal Revenue Budgeted Carryover Resource: Title I SAIT Corrective Action Object: Federal Revenue Budgeted Carryover Resource: Title I Delinquent Object: Supplies Resource: Title I Delinquent Object: All Other Federal Revenue Resource: Even Start Jumping Jack Odd Yr Object: Consultant >$25K Resource: Even Start Jumping Jack Odd Yr Object: All Other Federal Revenue Resource: Title I PI/CH 19 Object: Federal Revenue Budgeted Carryover Resource: ARRA Fiscal Stablization Object: Cert. Salaries Resource: ARRA Fiscal Stablization Object: STRS, Certificated Resource: ARRA Fiscal Stablization Object: State Teachers` Retirement System, classified positions Resource: IDEA Part B Local Entitlement Object: Instructional Aide Salaries Resource: IDEA Part B Local Entitlement Object: STRS, Certificated Positions Resource: IDEA Part B Local Entitlement Object: Health & Welfare, Certificated Resource: IDEA Part B Local Entitlement Object: Materials and Supplies Resource: IDEA Part B Local Entitlement Object: Special Education-Entitlement Resource: SE:IDEA Local Assist/Pvt Sch Object: Certificated Salaries Resource: SE:IDEA Local Assist/Pvt Sch Object: STRS, Classified Positions Resource: SE:IDEA Local Assist/Pvt Sch Object: Special Education-Entitlement Resource: Pl Preschool Cont Object: Certificated Salaries Resource: Pl Preschool Cont Object: STRS, Classified Positions Resource: Pl Preschool Cont Object: Special Education-Discre Grant Resource: IDEA Part B Preschool ARRA Object: ARRA Funding Resource: Idea Part C Preschool Entitle Object: Certificated Salaries Resource: Idea Part C Preschool Entitle Object: STRS, Classified Positions Resource: Idea Part C Preschool Entitle Object: Indirect Cost / Interprogram Resource: Idea Part C Preschool Entitle Object: Special Education-Discre Grant Resource: IDEA Part B ARRA Preschool Object: ARRA Funding Resource: IDEA: SEEC Staff Dev Object: Supplies Resource: IDEA: SEEC Staff Dev Object: Consultants <=$25K Resource: IDEA: SEEC Staff Dev Object: Special Education-Discre Grant Resource: Spec Ed: State Improvemnt Grnt Object: Travel Conference Resource: Spec Ed: State Improvemnt Grnt Object: Special Education-Discre Grant Resource: Early Intervention Object: Consultants <=$25K Resource: Early Intervention Object: Indirect Cost / Interprogram Resource: Early Intervention Object: Special Education-Discre Grant Line 55 - SERP Savings. Restored this to original number to match 5000 on William's sheet. LK Adjusted indirect in per district's budget. Changed amount to agree with CDE website. LK District has not booked revenue for the Title I Funds under ARRA; revenue will be posted at First Interim This account has carryover only. LK This account has carryover only. LK Reduced this object to balance resource in the out years. LK Amount per CDE website. LK Reduced this object to balance resource. LK Amount per award letter. LK Carryover only in this resource. LK Line State Fiscal Stabilization Fund (SFSF), one-time transfer from unrestricted. Line State Fiscal Stabilization Fund (SFSF), one-time transfer from unrestricted. Line 55 - SERP Savings Annual Payment. Five Year payments. Years & paid by restricted, balance of payments from unrestricted. Line 55 - SERP Savings. Line 55 - SERP Savings. Adjust HW Benefits to match the district's budget in Match the district's budget in for supplies. Amount per CDE website. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Amount per CDE website. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Amount per award letter. LK Move Expenses from Resource 6500\Object 5151 Line 55 - SERP Savings. Line 55 - SERP Savings. Adjusted indirect to match the district's budget. Amount per award letter. LK Move Expenses from Resource 6500/Object 5151 Added small amount to supplies to balance resource after zapping $4,000 in consultants. LK Zapped this resource to get rid of encroachment. There were no consultants paid in LK Changed amount to agree with award letter. LK Increase this object to match increased revenue and balance resource. LK Changed this amount to agree with actual revenue received to date per BA spreadsheet. LK Zapped this object to reduce encroachment. LK Adjusted to the district's budget. Amount per award letter. LK Print date: 8/28/2009 2:03 PM Page 2 of 11

75 Resource: VATEA Title II Sec Ed Object: Certificated Salaries Resource: VATEA Title II Sec Ed Object: Classified Support Salary Resource: VATEA Title II Sec Ed Object: STRS, Classified Positions Resource: VATEA Title II Sec Ed Object: Cut List Resource: VATEA Title II Sec Ed Object: Supplies Resource: VATEA Title II Sec Ed Object: All Other Federal Revenue Resource: VATEA Title II Sec Ed Object: Contrib From Unrest Resource: IASA: Drug Free Schools Object: Supplies Resource: IASA: Drug Free Schools Object: Lease of Equipment Resource: IASA: Drug Free Schools Object: All Other Federal Revenue Resource: Title II, No Child Left Behind Object: Certificated Salaries Resource: Title II, No Child Left Behind Object: Instructional Aide Salaries Resource: Title II, No Child Left Behind Object: Health & Welfare, Certificated Resource: Title II, No Child Left Behind Object: Consultant >$25K Resource: Title II, No Child Left Behind Object: Travel Conference Resource: Title II, No Child Left Behind Object: Conference Local Resource: Title II, No Child Left Behind Object: All Other Federal Revenue Resource: Title II Enhance Ed Thru Tech Object: Equipment Non Capitalized Resource: Title II Enhance Ed Thru Tech Object: All Other Federal Revenue Resource: TitleII/Pt D Ed Thru Tech Comp Object: Equipment Non Capitalized Resource: TitleII/Pt D Ed Thru Tech Comp Object: Indirect Cost / Interprogram Resource: TitleII/Pt D Ed Thru Tech Comp Object: All Other Federal Revenue Resource: Title II, Part B, CA Math/Sci Object: Federal Revenue Carryover Resource: Title V Instr Block Grant Object: All Other Federal Revenue Resource: st Century CLC Object: Certificated Salaries Resource: st Century CLC Object: STRS, Classified Positions Resource: st Century CLC Object: Equipment Non Capitalized Resource: st Century CLC Object: Contracted Svcs > $25K Resource: st Century CLC Object: Travel Conference Resource: st Century CLC Object: Contracted Student Srvice<=25K Resource: st Century CLC Object: All Other Federal Revenue Resource: Title III, Immigrant Education Object: Supplies Resource: Title III, Immigrant Education Object: All Other Federal Revenue Resource: Title III LEP Object: Certificated Salaries Resource: Title III LEP Object: STRS, Classified Positions Resource: Title III LEP Object: All Other Federal Revenue Resource: Indian Ed DOE Object: All Other Federal Revenue Resource: Smaller Learning Comm (SLC) Object: Federal Revenue Carryover Resource: Medi-Cal Billing Option Object: Certificated Salaries Resource: Medi-Cal Billing Option Object: Instructional Aide Salaries Line 68 - Shift cost of Professional Development from Unrestricted. Line 55 - SERP Savings. Line 55 - SERP Savings. Line 68 - Shift cost of Professional Development from Unrestricted. This object reduced to balance resource. LK Amount per award letter. LK Encroachment created by posting of Line 68 - Shift cost of Professional Development from Unrestricted. Reduced this object by $100K to align budget with actual expenditures and encumberances per BA spreadsheet dated LK Zapped all 5000 in this resource to reduce encroachment in the out years. LK Amount per CDE website. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Line 55 - SERP Savings. Reduced this object in the out years to balance resource. LK Reduced or eliminated object to balance resource in out years. LK Reduced or eliminated object in out years to balance resource. LK Amount per CDE website. LK Used this object to balance resource. This is one time money. LK Amount per award letter - this is one time money. LK This object used to balance resource. This is one time money. LK These grants are one-time money. LK Amount per award letter. These competitive grants are one-time money, though the District can reapply. LK This resource is carryover only. LK Amount per CDE website. One-ime money per Debbie F. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Reduced this object in the out years to balance resource. LK Reduced this object by $304,600 to align actual expenses with budget and moved it to resource 9068 (the other 21st century resource) where there is revenue and no expenses. LK Reduced this object by $30K to align budget with actual expenditures and encumberances. LK Reduced this object by $500K to align budget with expenditures and encumberances per BA spreadsheet dated and moved it to 9068 (the other 21st Cent resource) where there is $804,600 of revenue and no expenses. LK Print date: 8/28/2009 2:03 PM Amount per award letter. LK Reduced this object in the out years to balance resource. Lynn Amount per award letter. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Amount from award letter. LK Amount per award letter. LK This resource has carryover only. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Page 3 of 11

76 Resource: Medi-Cal Billing Option Object: STRS, Classified Positions Resource: Medi-Cal Billing Option Object: Supplies Resource: Medi-Cal Billing Option Object: Contracted Svcs > $25K Resource: Medi-Cal Billing Option Object: Consultants <=$25K Resource: Medi-Cal Billing Option Object: Indirect Cost / Interprogram Resource: Other Fed-Impact Aid/SPED Object: Instructional Aide Salaries Resource: Other Fed-Impact Aid/SPED Object: STRS, Certificated Positions Resource: Other Fed-Impact Aid/SPED Object: Health & Welfare, Classified Resource: Magnet School Assistance Pgm Object: Supplies Resource: Magnet School Assistance Pgm Object: Equipment Non Capitalized Resource: Magnet School Assistance Pgm Object: Consultants <=$25K Resource: Magnet School Assistance Pgm Object: All Other Federal Revenue Resource: Other Fed - Aids Education Object: Certificated Salaries Resource: Other Fed - Aids Education Object: Travel Conference Resource: Emergency Response School Safe Object: Permanent Equipment (Capital) Resource: Emergency Response School Safe Object: Federal Revenue Carryover Resource: Elem Sec Schl Counseling Demo Object: Certificated Salaries Resource: Elem Sec Schl Counseling Demo Object: STRS, Classified Positions Resource: Elem Sec Schl Counseling Demo Object: All Other Federal Revenue Resource: Other Fed - Reduce Alcohol A Object: Federal Revenue Carryover Resource: Dept of Rehab-Ext Situational Object: Supplies Resource: Secure our School Program Object: Federal Revenue Carryover Resource: Striving Readers Object: Classroom Teacher Resource: Striving Readers Object: Supplies Resource: Striving Readers Object: Furniture <$500 Resource: Striving Readers Object: Equipment Non Capitalized Resource: Striving Readers Object: Consultants <=$25K Resource: Advance Placement Incent Grant Object: Certificated Salaries Resource: Advance Placement Incent Grant Object: STRS, Classified Positions Resource: Advance Placement Incent Grant Object: Supplies Resource: Advance Placement Incent Grant Object: Inservice supplies Resource: Advance Placement Incent Grant Object: Equipment Non Capitalized Resource: Advance Placement Incent Grant Object: All Other Federal Revenue Resource: Adv Placement Incentive-Pt II Object: Supplies Resource: Adv Placement Incentive-Pt II Object: All Other Federal Revenue Resource: Adol Fam Life Inten Case Mgmt Object: Auto Expense Personal Car Resource: Adol Fam Life Inten Case Mgmt Object: Consultants <=$25K Resource: CA School Information Services Object: All Other State Resource: Cal-Safe Programs Object: Consult & contract Svcs <$25K Resource: Cal-Safe Child Care And Develo Object: Consult & contract Svcs <$25K Line 55 - SERP Savings. Reduced this object in to align budget with actual expenditures and encumberances to date. Removed all 5000 and most 4000 in the out years to balance resource. LK Zapped all 5000 in out years to balance resource. Decreased by $1 million to align budget to actual expenditures and encumberances. LK Zeroed out this object to align budget with actual expenditures and encumberances per BA spreadsheet LK Reduced indirect to coincide with reduced revenue. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Adjusted HW to the district's budget. Reduced this object in the out years to balance the resource. LK Zapped this object to balance resource in out years. LK Zapped object to balance resource in out years. LK Amount per award letter. LK Adjusted to the district's budget to eliminate encroachment to unrestricted. Delete all 5000 objects to balance resource. LK Delete the 5000s to align budget with actual expenditures and encumberances. LK This resource has carryover only. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Amount per award letter. LK This resource has carryover only. LK Adjusted this object to balance resource. LK This resource has carryover only. LK Reduced these salary amounts to agree with District's spreadsheet "2010 BUDGT & 2009 ACTUALS". LK Deleted this object to align budget with actual expenditures and encumberances and reduce encroachment in the out years. Deleted this object to align budget with actual expenditures and encumberarances and to reduce encroachment in the out years. LK Deleted this object to align budget with actual expenditures and encumberances and to reduce encroachment in the out years. LK Deleted this object ($1.29 million) in to align budget with actual spent and encumbered to date and balance the resource in the out years. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Supplies reduced to balance resource. LK This object removed in out years to balance resource. LK This object removed in out years to balance resource. LK Amount per award letter. LK Reduced this object to balance resource in the out years. LK Amount per award letter. LK Zeroed out this object in to align budget with actual expenditures and encumberances to date. And in the out years to balance the budget. LK Zeroed out this object in to align the budget with expenditures and encumbrances to date. And in the out years to balance the resource. LK Adjusted budget to match estimated actuals on Williams spreadsheet. This is one time money. LK FCMAT Adjustment - To Balance Resource to estimated current year actuals. FCMAT Adjustment - To balance resource to estimated current year actuals. Print date: 8/28/2009 2:03 PM Page 4 of 11

77 Resource: Cal-Safe Child Care And Develo Object: Contrib From Unrest Resource: Emergency Repair Williams Case Object: Bldg Maintenance Supplies Resource: Early Mental Health Object: Certificated Salaries Resource: Early Mental Health Object: STRS, Classified Positions Resource: Early Mental Health Object: Inservice supplies Resource: Early Mental Health Object: Travel Conference Resource: Early Mental Health Object: All Other State Resource: Physical Ed Teacher Incntv Pgm Object: Consult & contract Svcs <$25K Resource: Physical Ed Teacher Incntv Pgm Object: All Other State Resource: Alt Cert Tchr Trng Interns Object: Consult & contract Svcs <$25K Resource: Alt Cert Tchr Trng Interns Object: All Other State Resource: NBPTS Certification Object: Consult & contract Svcs <$25K Resource: Teacher Recruitmnt & Stud Supt Object: All Other State Resource: English Language Acquisition Object: Supplies Resource: English Language Acquisition Object: All Other State Resource: Lottery: Instructional Matl Object: Adopted Textbks & Adopted Matl Resource: Lottery: Instructional Matl Object: State Lottery Revenue Resource: Lottery: Instructional Matl Object: Contrib From Unrest Resource: Nell Soto Parent Tchr Involve Object: Consult & contract Svcs <$25K Resource: Nell Soto Parent Tchr Involve Object: State Revenue Carryover Resource: CPA Program Grant Object: Supplies Resource: Carl Washington School Safety Object: Consult & contract Svcs <$25K Resource: Special Education NonPersonnel Object: Certificated Salaries Resource: Special Education NonPersonnel Object: Teachers` Salaries Resource: Special Education NonPersonnel Object: Cert. Compensation Resource: Special Education NonPersonnel Object: Instructional Aide Salaries Resource: Special Education NonPersonnel Object: Classroom PARAS reductions Resource: Special Education NonPersonnel Object: SERP Savings Resource: Special Education NonPersonnel Object: SERP Savings. Resource: Special Education NonPersonnel Object: Health & Welfare, Certificated Resource: Special Education NonPersonnel Object: Health & Welfare, Classified Resource: Special Education NonPersonnel Object: SpecEd Tuition NonPubSchl>$25K Resource: Special Education NonPersonnel Object: Custom Object Move to IDEA ARRA Funding Resource: Special Education NonPersonnel Object: Tuition, Excess Costs To COE Resource: Special Education NonPersonnel Object: Other State Apportionments-Cy Resource: Special Education NonPersonnel Object: All Other Local Revenue Resource: Special Education NonPersonnel Object: Contrib From Unrest Resource: Special Education NonPersonnel Object: Categorical Block Grant Trnsfr Resource: SpEd Infant Prog-Non Personnel Object: Certificated Salaries Resource: SpEd Infant Prog-Non Personnel Object: Instructional Aide Salaries SBX3 4 Restricted Balance Flex Transfer cannot be taken. Resource is deficit spending and requires a contribution of $287k. This object reduced to balance resource. LK Line 55 - SERP Savings. Line 55 - SERP Savings. This object reduced in out years to balance resource. LK This object reduced to balance the resource. LK Amount per award letter. LK FCMAT Adjustment for Flex Transfer. Amount per CDE website. LK FCMAT Adjustment - To balance resource to estimated current year actuals. Changed to amount to agree with new award letters received April 23, also agrees with revised BA spreadsheet. LK FCMAT Adjustment - To balance resource to estimated current year actuals. One time money. LK Reduced this object by $500K to align budget with actual expenditures and encumberances to date per Williams spreadsheet LK Amount per CDE website - after Tier III reduction. LK Changed this resource to match District's Inst. Materials adoption spreadsheet. LK Changed this resource to match District's Inst. Mat. adoption worksheet. LK Adjusted this resource to District' Instruc. Materials spreadsheet which includes encroachment in the year. LK FCMAT Adjustment - Reduced expenditures for Flex Transfer. Although money - it came in late and wasn't booked until LK This object reduced to balance resource. LK FCMAT Adjustment for Flex Transfer. Line 55 - SERP Savings. Line 69 - Special Education Staff Reductions. ( FTE) This amount is the from the District's " BUDGET REDUCS" spreadsheet. I increased it by 3.09% in to mimic rule CD 01. LK Line 69 - Special Education Staff Reductions. ( FTE) This amount is from the District's spreadsheet " BUDGET REDUCS" and represents the savings from the four day furlough of all classified. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Line 69 - Special Education Staff Reductions. ( FTE) This amount is from the District's BUDGET REDUCS spreadsheet. I increased by 5% in to represent the average annual increase of 3000s. LK Took $4.7 million out of this object to reduce total expenditures to $196 million - in line with BA spreadsheet showing actual expenses and encumberances to date. LK Move expenses to IDEA ARRA Funding Resources 3313/3319/3324. Changed this to agree with District 2009 Actuals spreadsheet - it was $350K which was too low when compared to last year. LK Changed amt. per CDE website "recertified first apportionment". It is $638,157 less than before. LK Originally this was $879K in all years. Per Jean Mills the expected $848K revenue from charter schools will not be realized. It was for students in SDC classes, but this practice was discontinued and the students are now in regular classes. LK Used contribution to balance resource. Increase in caused by drop in Revenue Limit income. LK In prior years there was a categorical block grant transfer from res 7394 to help offset the encroachment. LK Print date: 8/28/2009 2:03 PM Line 55 - SERP Savings. Line 55 - SERP Savings. Page 5 of 11

78 Resource: SpEd Infant Prog-Non Personnel Object: STRS, Classified Positions Resource: SpEd Infant Prog-Non Personnel Object: Other State Apportionments-Cy Resource: Infant Discretionary Funds Object: Consultants <=$25K Resource: Infant Discretionary Funds Object: Indirect Cost / Interprogram Resource: Infant Discretionary Funds Object: Contrib From Restricted Revenu Resource: Work Ability I Object: Travel Conference Resource: Work Ability I Object: Indirect Cost / Interprogram Resource: Work Ability I Object: All Other State Resource: Low Incidence Specialized Svcs Object: All Other State Resource: Pers Dev for Spec Ed Object: Certificated Salaries Resource: Pers Dev for Spec Ed Object: STRS, Classified Positions Resource: Pers Dev for Spec Ed Object: All Other State Resource: Pers Dev for Spec Ed Object: Contrib From Restricted Revenu Resource: TUPE: Elem Grades 4-8 Object: All Other State Resource: TUPE: High School Competitive Object: Supplies Resource: TUPE: High School Competitive Object: Contracted Svcs > $25K Resource: TUPE: High School Competitive Object: All Other State Resource: Arts & Music Block Grant Object: Consult & contract Svcs <$25K Resource: X PE Grant Object: Textbooks and Core Curr Mtls Resource: X PE Grant Object: Consult & contract Svcs <$25K Resource: CAHSEE Intensive Instruc/Svcs Object: Consult & contract Svcs <$25K Resource: Supplement Schl Counselng Prog Object: Consult & contract Svcs <$25K Resource: EIA-SCE Object: Certificated Salaries Resource: EIA-SCE Object: Instructional Aide Salaries Resource: EIA-SCE Object: STRS, Classified Positions Resource: EIA-SCE Object: Supplies Resource: EIA-SCE Object: Equipment Non Capitalized Resource: EIA-SCE Object: Other State Apportionments-Cy Resource: EIA-SCE Object: Contrib From Restricted Revenu Resource: EIA: Limited English Proficie Object: Certificated Salaries Resource: EIA: Limited English Proficie Object: Instructional Aide Salaries Resource: EIA: Limited English Proficie Object: STRS, Classified Positions Resource: EIA: Limited English Proficie Object: Supplies Resource: EIA: Limited English Proficie Object: Custom Object Resource: EIA: Limited English Proficie Object: Other State Apportionments-Cy Resource: Gifted And Talented Object: Consult & contract Svcs <$25K Resource: Gifted And Talented Object: Other State Apportionments-Cy Resource: Gifted And Talented Object: Other State Apportionments-Py Resource: Master Plan for Instr Matls Object: Textbooks and Core Curr Mtls Resource: Master Plan for Instr Matls Object: Contrib From Unrest Line 55 - SERP Savings. Changed amount to match CDE recertified first apportionment. LK Zapped object to reduce encroachment. LK Reduced indirect to reflect decrease in revenue in out years. LK This resource has salary and benefits only so required contribution. LK Reduced this object to reduce encroachment. LK Adjusted to the district's budget. Amount per award letter. LK Amount per award letter. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Amount per award letter. LK This resource has salaries and benefits only - left indirect to reflect true cost of program. LK Amount per CDE website. LK Zapped all the 4000s to balance the resource. LK Zapped all the 5000s to balance the resource in the out years. LK Amount per award letter. LK FCMAT Adjustment - To balance resource to estimated current year actuals. FCMAT Adjustment - Reduce expenditures to projected as of June 10, FCMAT Adjustment for Flex Transfer. FCMAT Adjustment - To balance resource to estimated current year actuals. FCMAT Adjustment - To balance resource to estimated current year actuals. Line 55 - SERP Savings. Line 55 - SERP Savings. Line 55 - SERP Savings. Reduced this amount to increase contribution to 7250 and align budget with actual expenses to date. This is the only restricted resource that will make contribution to 7250 in out years - the other resources have become unrestricted (GATE and SLIBG) LK Zapped this object to increase contribution to LK Changed revenue per from William reducing revenue in 2009/10 by 10% Added negative contribution in out years to balance resource and match LK Line 55 - SERP Savings. Line 55 - SERP Savings. Line 55 - SERP Savings. Reduced this object in to align budget with expenses and encumberances to date. Restored budget to this object to balance resource in out years. LK Adjustment to balance revenues/expenditures in this resource in the out-years. Amount per CDE website. LK \Reduced per William's to balance FCMAT Adjustment - To balance resource to estimated current year actuals. Changed amount to recertified appropriation per CDE website. LK This represents the difference between carryover on Jeff's sheet of $759,566 and $209,274 carryover reflected in BE. LK Print date: 8/28/2009 2:03 PM FCMAT ADjustment - Reduce expense to projected as of June 10, Type A Restricted Resource - Encroaching in the unrestricted GF in Page 6 of 11

79 Resource: ELL Supplemental Instr Mtls Object: Supplies Resource: ELL Supplemental Instr Mtls Object: All Other State Resource: Instrc Matl:Braille & Lrg Prnt Object: All Other State Resource: Partnership Academies Program Object: Supplies Resource: Partnership Academies Program Object: Mandated Cost Reimbursements Resource: Home to Schl Transp Pos&Contra Object: Instructional Aide Salaries Resource: Home to Schl Transp Pos&Contra Object: Classified Support Salary Resource: Home to Schl Transp Pos&Contra Object: Bell Schedule Changes Resource: Home to Schl Transp Pos&Contra Object: Health & Welfare, Certificated Resource: Home to Schl Transp Pos&Contra Object: Health & Welfare, Classified Resource: Home to Schl Transp Pos&Contra Object: Bell Schedule Changes Resource: Home to Schl Transp Pos&Contra Object: Books and Other Reference Mtls Resource: Home to Schl Transp Pos&Contra Object: Materials and Supplies Resource: Home to Schl Transp Pos&Contra Object: Interprogram Svcs/Transportati Resource: Home to Schl Transp Pos&Contra Object: Other State Apportionments-Cy Resource: Home to Schl Transp Pos&Contra Object: Contrib From Restricted Revenu Resource: Transportation: Severely Dis Object: Classified Support Salary Resource: Transportation: Severely Dis Object: STRS, Certificated Positions Resource: Transportation: Severely Dis Object: Interprogram Svcs/Transportati Resource: Transportation: Severely Dis Object: Other State Apportionments-Cy Resource: Transportation: Severely Dis Object: Contrib From Restricted Revenu Resource: School-Based Coordination Prog Object: Teachers` Salaries Resource: School-Based Coordination Prog Object: Instructional Aide Salaries Resource: School-Based Coordination Prog Object: STRS, Classified Positions Resource: School-Based Coordination Prog Object: Textbooks and Core Curr Mtls Resource: School-Based Coordination Prog Object: Supplies Resource: School-Based Coordination Prog Object: Equipment Non Capitalized Resource: School-Based Coordination Prog Object: Custom Object Resource: School-Based Coordination Prog Object: Consultant >$25K Resource: School-Based Coordination Prog Object: Lease of Equipment Resource: School-Based Coordination Prog Object: Indirect Cost / Interprogram Resource: School-Based Coordination Prog Object: All Other State Resource: School-Based Coordination Prog Object: Contrib From Unrest Resource: School-Based Coordination Prog Object: Contrib From Restricted Revenu Resource: High Priority Schls Planning Object: Consult & contract Svcs <$25K Resource: High Priority Schls Planning Object: All Other State Resource: High Priority-Team Corr Action Object: Supplies Resource: High Priority-Team Corr Action Object: Consult & contract Svcs <$25K Resource: High Priority-Team Corr Action Object: All Other State Resource: California Peer Assistance And Object: Consult & contract Svcs <$25K One time money. LK This money is one-time, but district had it as on-going - but they agree now that it is one-time. LK District did not budget revenues or expenditures in This object reduced to balance resource. LK Tier III resource included in the district's budget, but moved to unrestricted (0343/0344) in Line 55 - SERP Savings. Line 86 - Increase Minimum Bus Rider Number from 8 to 12. Line 58 - Implement Bell Schedule Changes. Line 55 - SERP Savings. Line 86 - Increase Minimum Bus Rider Number From 8 to 12. Line 58 - Implement Bell Schedule Changes. Line 58 - Implement Bell Schedule Changes. Line 86 - Increase Minimum Bus Rider Number From 8 to 12. Changed this by in $192,249 to match Sharon Fritz' projection in her dated Changed to match her projections and left the same in the out years. LK Changed apportionment in to agree with amount on CDE website and BA spreadsheet. Decreased by 65% per Debi's . Increased yr 2 by.9% and yr 3 by 2.4% to mimic Tier I rule. LK The ending fund balance in 7230 is moved to 7240 every year. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Adjusted these amounts per Sharon Fritz' of LK Amount from CDE website April 2009 apportionment worksheet. LK This contribution is the fund balance in it is moved here every year. LK Reduced expenditures to the district's budget level. Reduced expenditures to the district's budget level. Reduced expenditures to the district's budget level. Increased expenditures to the district's budget level. Reduced this object by $2 million to align budget with actual expenditures and encumberances per BA spreadsheet LK Reduced this object to help reduce encroachment. LK Increased expenditures to the district's budget level. Reduced this object to curb the encroachment. LK Reduced this object by $200k to align budget with actual expenditures and expenses. LK Reduced expenditures to the district's budget level. No revenue is this resource per Debbie F. - money comes in from transfers. LK This resource was funded by restricted resources GATE and SLIBG - but they became unrestricted resources so the contribution changed to In out years the only contribution from restricted resources will be the contribution from The other two resources GATE and SLIBG have become unrestricted resources. LK FCMAT Adjustment - To balance resource to estimated current year actuals. This is a Tier III program, but funding is eliminated in LK Reduced supplies to balance resource with changed revenue. LK FCMAT Adjustment - To balance resource to estimated current year actuals. Changed new money amount to $117,000 from CDE website. LK FCMAT Adjustment - To balance resource to estimated current year actuals. Print date: 8/28/2009 2:03 PM Page 7 of 11

80 Resource: California Peer Assistance And Object: All Other State Resource: International Baccalaureate Pr Object: Consult & contract Svcs <$25K Resource: International Baccalaureate Pr Object: All Other State Resource: Ab 466 Literacy Object: Reference Books Resource: Reading Svcs For Blind Teacher Object: Consult & contract Svcs <$25K Resource: AB 75 Principal Training Object: Consult & contract Svcs <$25K Resource: Supp Programs: Spec Secondary Object: Consult & contract Svcs <$25K Resource: Pupil Development Block Grant Object: Consult & contract Svcs <$25K Resource: School Safety Cons Comp Grant Object: Consult & contract Svcs <$25K Resource: Teacher Cred Block Grant Object: Consult & contract Svcs <$25K Resource: Prof Development Block Grant Object: Consult & contract Svcs <$25K Resource: Prof Development Block Grant Object: All Other State Resource: Targeted Inst Imp Blk Grant Object: Consult & contract Svcs <$25K Resource: Targeted Inst Imp Blk Grant Object: All Other State Resource: Sch & Lib Imp Block Grant Object: Consult & contract Svcs <$25K Resource: Sch & Lib Imp Block Grant Object: All Other State Resource: Discretionary Block Grant/Schl Object: Teachers` Salaries Resource: Quality Ed Invest Act (QEIA) Object: Supplies Resource: Quality Ed Invest Act (QEIA) Object: Conference Local Resource: Quality Ed Invest Act (QEIA) Object: Lease of Equipment Resource: Quality Ed Invest Act (QEIA) Object: All Other State Resource: Quality Ed Invest Act (QEIA) Object: Contrib From Unrest Resource: Other State: Adolescent Famil Object: Instructional Aide Salaries Resource: Other State: Adolescent Famil Object: STRS, Certificated Positions Resource: Other State: Adolescent Famil Object: All Other State Resource: Other State: Dental Disease Object: Health Prsnl OTBS Resource: Mntl Illns Offr Crm PVv Grt Object: Supplies Resource: Ongoing And Major Maintenance: Object: Instructional Aide Salaries Resource: Ongoing And Major Maintenance: Object: Classified Support Salary Resource: Ongoing And Major Maintenance: Object: STRS, Certificated Positions Resource: Ongoing And Major Maintenance: Object: Health & Welfare, Classified Resource: Ongoing And Major Maintenance: Object: Bldg Maintenance Supplies Resource: Ongoing And Major Maintenance: Object: Equipment Non Capitalized Resource: Ongoing And Major Maintenance: Object: Contracted Svcs > $25K Resource: Ongoing And Major Maintenance: Object: Travel Conferences Resource: Ongoing And Major Maintenance: Object: Interfund Svcs/Job Cost Resource: Ongoing And Major Maintenance: Object: Contracted Svcs Less Than $25K Resource: Ongoing And Major Maintenance: Object: Sites and Improvement of Sites Resource: Ongoing And Major Maintenance: Object: Permanent Equipment (Capital) Resource: Other Local Object: Equipment Non Capitalized Changed amount to match CDE Website. Reduced by $34,513. LK FCMAT Adjustment - To balance resource to estimated current year actuals. CDE website states Districts will only receive 85% of funding this year. LK FCMAT Adjustment to reduce expenditures to projected actuals as of June 10, FCMAT Adjustment - To balance resource to estimated current year actuals. FCMAT Adjustment - To balance resource to estimated current year actuals. FCMAT Adjustment - To balance resource to estimated current year actuals. FCMAT Adjustment - To balance resource to estimated current year actuals. FCMAT ADjustment - To balance resource to estimated current year actuals. FCMAT Adjustment - To balance resource to estimated current year actuals. FCMAT Adjustment - To balance resource to estimated current year actuals. Verified CDE website. LK FCMAT Adjustment - To balance resource to estimated current year actuals. Amount verified CDE website. LK FCMAT Adjustment - To balance resource to estimated current year actuals. Tier III - Amount verified on CDE website. LK FCMAT Adjustment - Recapture Tier III savings per June 10, 2009 expenditure level. Reduced this object to align budget with actual expenditures and encumberances per BA spreadsheet LK Zeroed out this object to align budget with actual expenditures and encumberances per BA spreadsheet dated LK Zeroed out this object to align budget with actual expenditures and encumberances to date. LK Amount verified on CDE website. LK Deleted almost all services and supplies, but still need a contribution in. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Amount per award letter through LK Adjusted to the district's budget. Increased this object to balance resource. LK Line 55 - SERP Savings. Plugged this amount to balance to Williams "2010 BDGT & 2009 ACTUALS" spreadsheet LK Line 55 - SERP Savings. Plugged this number to agree with William's spreadsheet. LK Changed this number to match District spreadsheet "2010 BDGT & 2009 ACTUALS" dated 6/22/09 LK Changed this object to match District spreadsheet. LK Decreased this object out yr 2 and 3 to help balance resource. LK Per District ~ Coding reclassification to Capital Outlay. Changed this object to match District spreadsheet 2010 BDGT & 2009 ACTUALS and projected 8150 spreadsheet. LK Changed all 8150 to match District's numbers in Reduced out years by the $1.5 million reduction District is projecting in object to keep resource balanced. LK Per District - Coding reclassification from Other Services. Use this to plug total 6000s to balance resource. LK Reduced object by $1.3 million to align budget with actual expenditures and encumberances. LK Print date: 8/28/2009 2:03 PM Page 8 of 11

81 Resource: Other Local Object: All Other Local Revenue Resource: City Hgts:Monroe Clark Support Object: Contrib From Unrest Resource: Other Local: Rice Family Found Object: All Other Local Revenue Resource: Other Local: Gates Foundation Object: NonClsrm Prof&Curriclm DevHrly Resource: Other Local: Gates Foundation Object: Manager Resource: Other Local: Gates Foundation Object: Supplies Resource: Other Local: Gates Foundation Object: Custom Object Resource: Other Local: Gates Foundation Object: Contracted Svcs Less Than $25K Resource: Hamilton White Foundation Object: All Other Local Revenue Resource: Other Local: Chargers Object: All Other Local Revenue Resource: Price-Weingard Object: All Other Local Revenue Resource: Other Local: Intel Open Gate Object: All Other Local Revenue Resource: Other Local: NTID Captioning Object: All Other Local Revenue Resource: Other Local: Sandapp Cal-Lear Object: All Other Local Revenue Resource: Other Local: Options For Reco Object: All Other Local Revenue Resource: Other Local: Comm Health (Chi Object: All Other Local Revenue Resource: Other Local: Say San Diego Sa Object: All Other Local Revenue Resource: Other Local: Rainwater Founda Object: All Other Local Revenue Resource: Tupe Via County Object: All Other Local Revenue Resource: Other Local: ROC/P Contract Object: Certificated Salaries Resource: Other Local: ROC/P Contract Object: Instructional Aide Salaries Resource: Other Local: ROC/P Contract Object: Health & Welfare, Certificated Resource: Other Local: ROC/P Contract Object: Supplies Resource: Other Local: ROC/P Contract Object: Equipment Non Capitalized Resource: Other Local: ROC/P Contract Object: Interagency Srvcs Between LEAs Resource: National Academy Foundation Object: Travel Conference Resource: SD Co Supt of Sch-Camp Barrett Object: Supplies Resource: SD Co Supt of Sch-Camp Barrett Object: Travel Conference Resource: Franklin Prtnrshp w/capital On Object: Contracted Svcs > $25K Resource: Franklin Prtnrshp w/capital On Object: All Other Local Revenue Resource: Chrtr Schls Payroll Reimburmnt Object: Certificated Salaries Resource: Chrtr Schls Payroll Reimburmnt Object: Instructional Aide Salaries Resource: Chrtr Schls Payroll Reimburmnt Object: STRS, Classified Positions Resource: Chrtr Schls Payroll Reimburmnt Object: Interagency Srvcs Between LEAs Resource: st Cent Comm Lrnng Ctrs Prog Object: Interagency Cont Between LEA`S Resource: Middle School Grant Object: Supplies Resource: Middle School Grant Object: Equipment Non Capitalized Resource: Gear Up II/UCSD Object: Interprogram Svcs/Evaluation Resource: Gear Up II/UCSD Object: Indirect Cost / Interprogram Resource: Other Local: Casey Foundation Object: All Other Local Revenue One time money per District spreadsheet. LK This local grant appears to be on-going and is only salaries - therefore a contribution is necessary. LK This is one time money. LK This amount represents all certificated salaries in this resource for LK This amt represents all classified salaries in this resource for LK Reduced object by $500k to align budget with actual expenditures and encumberances. LK Deleted object to align budget with encumberances and expenditures. LK Deleted object ($1.6 mil) to align budget with actual expenditures and encumberances per BA spreadsheet LK One time money. LK Carryover only. LK Carryover and one time money only. LK One time money per district. LK One time money per BA spreadsheet. LK One time money per District spreadsheet. LK One time money per District spreadsheet. LK Carryover only per District spreadsheet. LK Carryover only per District spreadsheet. LK Carryover only per District spreadsheet. LK Carryover only per District spreadsheet. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Line 55 - SERP Savings. I did not make this entry - will check with William to see what it is all about. LK Reduced this object to balance resource. LK Per award letter. LK Reduced this object to balance resource. LK Zapped all 4000 except supplies to reduce expenses by $1 million to match revenue in out years. LK Zapped all 5000 objects to balance resource - revenue declined by $1 million in out years. LK Reduced this object to balance resource in the out years. LK Changed amount to agree with award letter. Put the rest in carryover, per Debbie's This revenue now agrees with the District's spreadsheet of est actuals. LK Line 55 - SERP Savings. Line 55 - SERP Savings. Line 55 - SERP Savings. This account is a reimbursement account for teacher's working at Charter School. I increased revenue to match expense due to the nature of this account - it should zero out. LK This resource has revenue and no expenses. The additional revenue offsets some of the expenses in resource LK Zapped most of the 5000 and reduced the 4000 to balance resource in out years. LK Eliminated this object in out years to balance resource. LK Zapped the 5000s in the out years to balance the resource. LK Reduced this object to balance resource in the out years. LK Carryover only per District spreadsheet. LK Print date: 8/28/2009 2:03 PM Page 9 of 11

82 Resource: CA Academic Parnership Prgrm Object: All Other Local Revenue Resource: San Diego Women s Foundation Object: All Other Local Revenue Resource: Const. Academy Connect Ed Object: Supplies Resource: Walton Family Foundation, Inc Object: All Other Local Revenue Resource: Other Local: Middle College Object: Supplies Resource: CPEC/Math Renaissance Object: All Other Local Revenue Resource: Discover Program Object: All Other Local Revenue Resource: Othr Lcl: Mntl Hlth / MHSA Object: Furniture <$500 Resource: Othr Lcl: Mntl Hlth / MHSA Object: Equipment Non Capitalized Resource: Othr Lcl: Mntl Hlth / MHSA Object: Contracted Svcs > $25K Resource: Othr Lcl: Mntl Hlth / MHSA Object: Auto Expense Personal Car Resource: A+ for Energy Program Object: Supplies Resource: Coke C and E Object: All Other Local Revenue Resource: Local UC Irvine Subaward/VAPA Object: Supplies Resource: BayKeeper Grant Object: Clerical OSS Resource: BayKeeper Grant Object: Supplies Resource: BayKeeper Grant Object: All Other Local Revenue Resource: California Endowment-Proj Emp Object: All Other Local Revenue Resource: SD Community Fdn Grant Awards Object: All Other Local Revenue Resource: Parker Foundation Object: Contracted Svcs > $25K Resource: Parker Foundation Object: Consultants <=$25K Resource: Girard Foundation Object: Equipment Non Capitalized Resource: Contrib / Site Special Project Object: Travel Conference Resource: Contrib / Site Special Project Object: Consultants <=$25K Resource: Contrib / Site Special Project Object: Vehicles, New (Cap) Resource: API Contributions Object: Interprogram Svcs/Duplicating Resource: IDEA Part B Local Entitlement Object: Contributions Resource: IDEA Part B ARRA Local Agency Entitlement Object: Services and Other Operating Resource: Pl Preschool Cont Object: Contributions Resource: Idea Part C Preschool Entitle Object: Contributions Resource: Early Intervention Object: Contributions Resource: Dept of Rehab: Transition Part Object: Contributions Resource: Dept of Rehab: Transition Part Object: Direct Support/Indirect Cost Resource: Cal-Safe Programs Object: Contributions Resource: Cal-Safe Child Care And Develo Object: Contributions Resource: Emergency Repair Williams Case Object: Contributions Resource: Early Mental Health Object: Contributions Resource: Physical Ed Teacher Incntv Pgm Object: Contributions Resource: Alt Cert Tchr Trng Interns Object: Contributions Resource: NBPTS Certification Object: Contributions One time money per district. LK One time money per District. LK Zapped all the 5000 and reduced the 4000 to balance resource in out years. LK I added this revenue to match BA spreadsheet and offset expenses which were already in BE. LK Reduced this object to balance resource. LK All carryover or one-time money per spreadsheet. LK All carryover or one time money per spreadsheet. LK Eliminated furniture in out years to balance resource. LK Eliminated oject to balance resource. LK Reduced this object to balance resource in out years. LK Reduced this object to balance resource in out years. LK Reduced this object to balance resource in out years. LK No more revenue per District. LK Reduced this object to balance resource in out years. LK Reduced this object in out years as it is a local grant and shouldn't encroach. LK Removed expenses in out years to balance resource. LK Changed this revenue to agree with BA spreadsheet. LK One time money ber District spreadsheet. LK Carryover only per District spreadsheet. LK Zapped this object to balance resource in out years. LK Reduced his object to align budget with actual expenditures and encumberances to date per BA spreadsheet LK Reduced this object to balance resource in out years. LK Adjusted this object to balance resource in the out years. LK Zapped this object to balance resource in the out years. LK Reduced this object to align budget with actual expenditures and encumberances to date. LK Zapped this object to balance resource in the out years. LK Resource will begin encroaching in Moved expenses from Resource 6500\Object 5151 Resource will begin to encroach in Resource begins to encroach in Resource begins to encroach in Resource begins to encroach in Adjusted to the district's budget. Recapture Tier III Projected Ending Balance. SB3 4 Flex resource requires a contribution due to deficit spending in SBX# 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Flex Resource requires a contribution due to deficit spending in SBX3 4 Resource requires a contribution due to deficit spending in Print date: 8/28/2009 2:03 PM Page 10 of 11

83 Resource: Teacher Recruitmnt & Stud Supt Object: Contributions Resource: English Language Acquisition Object: Contributions Resource: Ca Public School Library Act Object: Contributions Resource: Nell Soto Parent Tchr Involve Object: Contributions Resource: Career Techn Education Grant Object: Contributions Resource: Carl Washington School Safety Object: Contributions Resource: Arts & Music Block Grant Object: Contributions Resource: X PE Grant Object: Contributions Resource: CA Instructional School Garden Object: Contributions Resource: Supplement Schl Counselng Prog Object: Contributions Resource: Ed Tech: Staff Development Object: Contributions Resource: Gifted And Talented Object: Contributions Resource: Partnership Academies Program Object: Contributions Resource: High Priority Schls Planning Object: Contributions Resource: High Priority-Team Corr Action Object: Contributions Resource: California Peer Assistance And Object: Contributions Resource: International Baccalaureate Pr Object: Contributions Resource: Ab 466 Literacy Object: Contributions Resource: Reading Svcs For Blind Teacher Object: Contributions Resource: AB 75 Principal Training Object: Contributions Resource: Supp Programs: Spec Secondary Object: Contributions Resource: Pupil Development Block Grant Object: Contributions Resource: School Safety Cons Comp Grant Object: Contributions Resource: Teacher Cred Block Grant Object: Contributions Resource: Prof Development Block Grant Object: Contributions Resource: Prof Development Block Grant Object: Other State Resource: Targeted Inst Imp Blk Grant Object: Contributions Resource: Sch & Lib Imp Block Grant Object: Contributions Resource: Discretionary Block Grant/Schl Object: Contributions Resource: Instruc Matls, Libr & Ed Tech Object: Contributions SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. Resource fully spent could not take SBX3 4 Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer and Transfer of Projected Ending. SBX3 4 Restricted Balance Flex Transfer. FCMAT could not take full Balance, due to SBX3 4 Restricted Balance Flex Transfer. FCMAT could not take all the ending fund balance due to deficit in SBX3 4 Restricted Balance Flex Transfer plus estimated ending fund balance. SBX3 4 Restricted Balance Flex Transfer less expenditures in SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. Contribution to SBX3 4 Restricted Resource due to deficit spending. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. Tier III Transfer from restricted resource SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. SBX3 4 Restricted Balance Flex Transfer. FCMAT could not take full ending fund balance, due to salary/benefit commitments in the out years. SBX3 4 Restricted Balance Flex Transfer. FCMAT was not able to take full ending fund balance due to expenditures in Print date: 8/28/2009 2:03 PM Page 11 of 11

84 Unrestricted Resources Only Resource: Discretionary Alloc Revenue Limit Sources $606,533, $581,444, $561,130, $567,681, $583,830, Federal $25, $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $1,120, $2,800, $2,800, $2,800, $2,800, (1) Total $607,679, $584,244, $563,930, $570,481, $586,630, Certificated Salaries $12,510, $3,104, $3,105, $3,105, $3,106, Classified Salaries $4,870, $3,650, $3,650, $3,651, $3,652, Employee Benefits $13,808, $6,986, $6,988, $6,990, $6,992, Books and Supplies $1,978, ($494,204.60) $2,412, $2,494, $2,597, (2) Services and Other Operating $8,713, $15,877, $20,670, $20,860, $21,126, (3) Capital Outlay ($1,663,107.50) ($500,015.00) $0.00 $0.00 $0.00 Direct Support/Indirect Cost $889, $0.00 $0.00 $0.00 $0.00 Total $41,108, $28,625, $36,827, $37,102, $37,474, Excess (Deficiency) of Over $566,571, $555,619, $527,103, $533,378, $549,155, Interfund Transfers Out $6,038, $3,963, $3,963, $3,963, $3,963, (4) Contributions $0.00 ($70,025,498.66) ($83,995,987.28) ($101,514,904.44) ($133,786,218.39) Total ($6,038,066.00) ($73,988,498.66) ($87,958,987.28) ($105,477,904.44) ($137,749,218.39) Net Increase (Decrease) in $560,533, $481,630, $439,144, $427,900, $411,406, Beginning 9791 $56,870, $50,441, $532,072, $971,216, $1,399,117, Other Restatements 9795 $86,890, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $143,761, $50,441, $532,072, $971,216, $1,399,117, Ending $704,294, $532,072, $971,216, $1,399,117, $1,810,523, s: (1) Matched revenues to the district's June 23, 2009 Projected budget. (2) (2.1) Object 4301: Negative budget of $2.8m in object FCMAT will adjust to reflect year-to-date actual activity as of June 10, 2009 in resource 0101 that will include all unrestricted supply & material accounts. (3) (3.1) Object 5840: Interest Anticipation moved from resource (4) Per district's interfund schedule. Print date: 8/28/2009 2:04 PM Page 1 of 105

85 Unrestricted Resources Only Resource: Position Allocation Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $6,252, $6,788, $6,430, $6,462, $6,591, (1) Other Local $6,856, $24,267, $22,928, $22,136, $22,436, (2) Total $13,109, $31,055, $29,358, $28,598, $29,028, Certificated Salaries $339,245, $354,133, $364,145, $325,797, $334,921, (3) Classified Salaries $78,352, $61,288, $61,953, $60,685, $61,349, (4) Employee Benefits $125,741, $121,020, $129,252, $115,974, $124,872, (5) Books and Supplies $299, $1,178, $1,189, $1,212, $1,245, Services and Other Operating $30,802, $30,317, $23,295, $24,070, $24,882, (6) Other Outgo $0.00 $55, $0.00 $0.00 $0.00 Direct Support/Indirect Cost ($12,358,522.96) ($8,639,631.00) ($6,447,593.71) ($6,447,197.00) ($6,445,530.00) Total $562,083, $559,354, $573,390, $521,293, $540,826, Excess (Deficiency) of Over ($548,973,610.00) ($528,299,255.84) ($544,031,246.06) ($492,695,006.96) ($511,798,723.72) Interfund Transfers In $24,861, $26,405, $0.00 $0.00 $0.00 Interfund Transfers Out $1,934, $0.00 $0.00 $0.00 $0.00 Contributions ($32,881,661.00) $0.00 $0.00 $0.00 $0.00 Total ($9,954,407.26) $26,405, $0.00 $0.00 $0.00 Net Increase (Decrease) in ($558,928,017.26) ($501,893,987.84) ($544,031,246.06) ($492,695,006.96) ($511,798,723.72) Beginning 9791 $0.00 $0.00 ($502,375,706.91) ($1,046,406, ) ($1,539,101, ) Audit Adjustments 9793 ($956,489.00) $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 ($208,557,867.45) ($481,719.07) $0.00 $0.00 $0.00 Adjusted Beginning ($209,514,356.45) ($481,719.07) ($502,375,706.91) ($1,046,406, ) Ending ($768,442,373.71) ($502,375,706.91) ($1,046,406, ) ($1,539,101, ) ($1,539,101, ) ($2,050,900, ) s: (1) (1.1) Object 8311: FCMAT Adjustment - Changed & to agree with the District's Projected Budget and added the categorical cola for & (1.2) Object 8312: FCMAT Adjustment - Changed & to agree with the District's Projected Budget and added the categorical cola for & (2) Matched revenues to the district's June 23, 2009 Projected budget. (3) (3.1) Object 1100: This amount is from the District's BUDGET REDUCS spreadsheet detailing the reductions approved by the Board on I increased the amount by 3.09% to mimic rule CD 01. LK (3.2) Object 1102: Reduce expenditures related to Tier II & III programs from one time Fiscal Stablization Funds ARRA (4) (4.1) Object 2200: This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on I increased by.92% to mimic rule CD 03. LK (5) (5.1) Object 3401: This amount is from the District's BUDGET REDUCS spreadsheet that details the budget reductions approved by the Board on I increased by 5%, an average of the annual increases in the 3000s. LK (6) (6.1) Object 5502: Utilities increased by 3.5% annually. (6.2) Object 5840: District did not budget Interest Anticipation in Moved Interest expense to resource 0000 Print date: 8/28/2009 2:04 PM Page 2 of 105

86 Unrestricted Resources Only Resource: Gen Ops/Freshman Sports Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $532, $199, $199, $199, $199, (1) Total $532, $199, $199, $199, $199, Certificated Salaries $1,744, $1,744, $1,744, $1,744, $1,744, Classified Salaries $233, $248, $248, $248, $248, Employee Benefits $224, $215, $215, $215, $215, Books and Supplies $622, $688, $695, $708, $727, Services and Other Operating $682, $668, $673, $682, $696, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $3,508, $3,565, $3,577, $3,600, $3,632, Excess (Deficiency) of Over ($2,975,727.00) ($3,366,089.00) ($3,377,851.94) ($3,400,660.02) ($3,433,275.60) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($2,975,727.00) ($3,366,089.00) ($3,377,851.94) ($3,400,660.02) ($3,433,275.60) Beginning 9791 $0.00 $0.00 ($3,366,075.64) ($6,743,927.58) ($10,144,587.60) Other Restatements 9795 $10,813, $13.36 $0.00 $0.00 $0.00 Adjusted Beginning $10,813, $13.36 ($3,366,075.64) ($6,743,927.58) ($10,144,587.60) Ending $7,837, ($3,366,075.64) ($6,743,927.58) ($10,144,587.60) ($13,577,863.20) s: (1) Supported by Revenue Limit and Local revenue resources. Matched local revenues to the district's June 23, 2009 Projected budget. Print date: 8/28/2009 2:04 PM Page 3 of 105

87 Unrestricted Resources Only Resource: Custodial Personnel Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 (1) Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $21,117, $21,407, $21,701, $22,000, Employee Benefits $0.00 $10,442, $11,087, $11,796, $12,577, Books and Supplies $0.00 $1,601, $1,617, $1,648, $1,692, Services and Other Operating $0.00 $1, $1, $1, $1, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $33,161, $34,112, $35,147, $36,271, Excess (Deficiency) of Over $0.00 ($33,161,813.87) ($34,112,735.24) ($35,147,471.31) ($36,271,860.55) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($33,161,813.87) ($34,112,735.24) ($35,147,471.31) ($36,271,860.55) Beginning 9791 $0.00 $0.00 ($33,161,813.87) ($67,274,549.11) ($102,422,020.42) Adjusted Beginning $0.00 $0.00 ($33,161,813.87) ($67,274,549.11) ($102,422,020.42) Ending $0.00 ($33,161,813.87) ($67,274,549.11) ($102,422,020.42) ($138,693,880.97) s: (1) Supported by revenue limit resources. Print date: 8/28/2009 2:04 PM Page 4 of 105

88 Unrestricted Resources Only Resource: JROTC Positions Federal $1,173, $1,020, $1,028, $1,028, $1,028, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local ($7,445.00) $0.00 $0.00 $0.00 $0.00 Total $1,166, $1,020, $1,028, $1,028, $1,028, Certificated Salaries $1,940, $1,952, $2,007, $2,063, $2,120, Classified Salaries $131, $113, $114, $116, $117, Employee Benefits $544, $561, $602, $647, $697, Books and Supplies $9, $4, $4, $4, $4, Services and Other Operating $13, $18, $18, $18, $18, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $2,639, $2,651, $2,748, $2,850, $2,959, Excess (Deficiency) of Over ($1,472,687.00) ($1,631,154.59) ($1,720,285.42) ($1,822,600.55) ($1,931,032.81) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($1,472,687.00) ($1,631,154.59) ($1,720,285.42) ($1,822,600.55) ($1,931,032.81) Beginning 9791 $0.00 $0.00 ($1,631,154.59) ($3,351,440.01) ($5,174,040.56) Other Restatements 9795 $6,949, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $6,949, $0.00 ($1,631,154.59) ($3,351,440.01) ($5,174,040.56) Ending $5,477, ($1,631,154.59) ($3,351,440.01) ($5,174,040.56) ($7,105,073.37) s: (1) Supported by Revenue Limit & Federal Revenue resources. (1.1) Object 8290: Matched district's estimate in & and moved the estimate forward. Print date: 8/28/2009 2:04 PM Page 5 of 105

89 Unrestricted Resources Only Resource: Over-Capacity Transportation Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $182, $0.00 $0.00 $0.00 $0.00 Total $182, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $230, $50, $50, $50, $50, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $230, $50, $50, $50, $50, Excess (Deficiency) of Over ($47,986.00) ($50,000.00) ($50,000.00) ($50,000.00) ($50,000.00) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($47,986.00) ($50,000.00) ($50,000.00) ($50,000.00) ($50,000.00) Beginning 9791 $0.00 $0.00 ($50,000.00) ($100,000.00) ($150,000.00) Other Restatements 9795 ($3,814.66) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning ($3,814.66) $0.00 ($50,000.00) ($100,000.00) ($150,000.00) Ending ($51,800.66) ($50,000.00) ($100,000.00) ($150,000.00) ($200,000.00) Print date: 8/28/2009 2:04 PM Page 6 of 105

90 Unrestricted Resources Only Resource: Unrestricted: Locally defined Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $209, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $209, $0.00 $0.00 $0.00 $0.00 Ending $209, $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 7 of 105

91 Unrestricted Resources Only Resource: Gen Ops / Graduation Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $ $0.00 $0.00 $0.00 $0.00 (1) Total $ $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $5, $5, $5, $5, Employee Benefits $0.00 $1, $1, $1, $1, Books and Supplies $22, $47, $47, $48, $49, Services and Other Operating $78, $46, $47, $48, $49, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $100, $100, $100, $102, $105, Excess (Deficiency) of Over ($100,000.00) ($100,000.00) ($100,930.42) ($102,745.17) ($105,373.50) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($100,000.00) ($100,000.00) ($100,930.42) ($102,745.17) ($105,373.50) Beginning 9791 $0.00 $0.00 ($100,000.00) ($200,930.42) ($303,675.59) Other Restatements 9795 $187, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $187, $0.00 ($100,000.00) ($200,930.42) ($303,675.59) Ending $87, ($100,000.00) ($200,930.42) ($303,675.59) ($409,049.09) s: (1) Supported by Revenue Limit revenues. Graduation expense allowed to carry forward. Print date: 8/28/2009 2:04 PM Page 8 of 105

92 Unrestricted Resources Only Resource: Intern Support Match Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local ($134,424.00) $0.00 $0.00 $0.00 $0.00 (1) Total ($134,424.00) $0.00 $0.00 $0.00 $0.00 Certificated Salaries $565, $356, $359, $363, $366, Classified Salaries $59, $71, $71, $72, $72, Employee Benefits $159, $72, $75, $79, $84, Books and Supplies $72, $69, $70, $71, $73, Services and Other Operating $35, $41, $41, $42, $43, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $892, $611, $619, $629, $640, Excess (Deficiency) of Over ($1,026,666.00) ($611,057.00) ($619,309.51) ($629,002.46) ($640,061.15) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($1,026,666.00) ($611,057.00) ($619,309.51) ($629,002.46) ($640,061.15) Beginning 9791 $0.00 $0.00 ($610,054.01) ($1,229,363.52) ($1,858,365.98) Other Restatements 9795 $3,144, $1, $0.00 $0.00 $0.00 Adjusted Beginning $3,144, $1, ($610,054.01) ($1,229,363.52) ($1,858,365.98) Ending $2,117, ($610,054.01) ($1,229,363.52) ($1,858,365.98) ($2,498,427.13) s: (1) Supported by Revenue Limit Resources. Print date: 8/28/2009 2:04 PM Page 9 of 105

93 Unrestricted Resources Only Resource: Library Alloc/Yr End Activity Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $135, $0.00 $0.00 $0.00 $0.00 (1) Total $135, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $218, $117, $117, $117, $117, Classified Salaries $16, $25, $25, $25, $25, Employee Benefits $38, $18, $18, $18, $18, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $273, $160, $160, $160, $160, Excess (Deficiency) of Over ($137,126.00) ($160,802.00) ($160,802.00) ($160,802.00) ($160,802.00) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($137,126.00) ($160,802.00) ($160,802.00) ($160,802.00) ($160,802.00) Beginning 9791 $0.00 $0.00 ($160,802.00) ($321,604.00) ($482,406.00) Other Restatements 9795 $584, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $584, $0.00 ($160,802.00) ($321,604.00) ($482,406.00) Ending $447, ($160,802.00) ($321,604.00) ($482,406.00) ($643,208.00) s: (1) Supported by Revenue Limit revenue. Print date: 8/28/2009 2:04 PM Page 10 of 105

94 Unrestricted Resources Only Resource: Unrestr / Capital Imprv/Equip Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $388, $0.00 $0.00 $0.00 $0.00 (1) Total $388, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $388, $388, $391, $399, $410, Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $388, $388, $391, $399, $410, Excess (Deficiency) of Over $0.00 ($388,000.00) ($391,844.34) ($399,342.56) ($410,202.40) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($388,000.00) ($391,844.34) ($399,342.56) ($410,202.40) Beginning 9791 $0.00 $0.00 ($388,000.00) ($779,844.34) ($1,179,186.90) Other Restatements 9795 $1,599, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $1,599, $0.00 ($388,000.00) ($779,844.34) ($1,179,186.90) Ending $1,599, ($388,000.00) ($779,844.34) ($1,179,186.90) ($1,589,389.30) s: (1) Supported by Revenue Limit sources. Print date: 8/28/2009 2:04 PM Page 11 of 105

95 Unrestricted Resources Only Resource: School Site Block Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $210, $0.00 $0.00 $0.00 $0.00 (1) Total $210, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $7, $1, $1, $1, $1, Classified Salaries $10, $0.00 $0.00 $0.00 $0.00 Employee Benefits $2, $0.00 $0.00 $0.00 $0.00 Books and Supplies $186, $116, $118, $120, $123, Services and Other Operating $4, $7, $7, $7, $7, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $212, $125, $126, $129, $132, Excess (Deficiency) of Over ($1,425.00) ($125,677.00) ($126,905.86) ($129,302.03) ($132,770.38) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($1,425.00) ($125,677.00) ($126,905.86) ($129,302.03) ($132,770.38) Beginning 9791 $0.00 $0.00 ($124,252.00) ($251,157.86) ($380,459.89) Other Restatements 9795 $894, $1, $0.00 $0.00 $0.00 Adjusted Beginning $894, $1, ($124,252.00) ($251,157.86) ($380,459.89) Ending $892, ($124,252.00) ($251,157.86) ($380,459.89) ($513,230.27) s: (1) Supported by Revenue Limit sources. Print date: 8/28/2009 2:04 PM Page 12 of 105

96 Unrestricted Resources Only Resource: Virtual High Positions Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 (1) Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $2, $2, $2, $2, Services and Other Operating $0.00 $150, $150, $150, $150, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $152, $152, $152, $152, Excess (Deficiency) of Over $0.00 ($152,200.00) ($152,219.82) ($152,258.47) ($152,314.45) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($152,200.00) ($152,219.82) ($152,258.47) ($152,314.45) Beginning 9791 $0.00 $0.00 ($152,200.00) ($304,419.82) ($456,678.29) Adjusted Beginning $0.00 $0.00 ($152,200.00) ($304,419.82) ($456,678.29) Ending $0.00 ($152,200.00) ($304,419.82) ($456,678.29) ($608,992.74) s: (1) Supported by Revenue Limit sources. Print date: 8/28/2009 2:04 PM Page 13 of 105

97 Unrestricted Resources Only Resource: Spec Purpose / DWA Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $508, $0.00 $0.00 $0.00 $0.00 Total $508, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $528, $248, $255, $262, $269, Classified Salaries $14, $21, $21, $22, $22, Employee Benefits $118, $72, $77, $83, $89, Books and Supplies $144, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $3,613, $0.00 $0.00 $0.00 $0.00 Capital Outlay $1,000, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $5,419, $342, $355, $368, $382, Excess (Deficiency) of Over ($4,910,482.00) ($342,788.00) ($355,141.49) ($368,206.13) ($382,040.43) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($4,910,482.00) ($342,788.00) ($355,141.49) ($368,206.13) ($382,040.43) Beginning 9791 $0.00 $0.00 ($361,804.02) ($716,945.51) ($1,085,151.64) Other Restatements 9795 $19,032, ($19,016.02) $0.00 $0.00 $0.00 Adjusted Beginning $19,032, ($19,016.02) ($361,804.02) ($716,945.51) ($1,085,151.64) Ending $14,121, ($361,804.02) ($716,945.51) ($1,085,151.64) ($1,467,192.07) Print date: 8/28/2009 2:04 PM Page 14 of 105

98 Unrestricted Resources Only Resource: Hourly /Non CIIA Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local ($1,200.00) $0.00 $0.00 $0.00 $0.00 (1) Total ($1,200.00) $0.00 $0.00 $0.00 $0.00 Certificated Salaries $5,458, $2,985, $2,985, $2,985, $2,985, Classified Salaries $899, $724, $726, $729, $732, Employee Benefits $872, $681, $700, $721, $743, Books and Supplies $323, $582, $587, $599, $615, Services and Other Operating $91, $198, $200, $203, $207, Capital Outlay $0.00 $53, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $7,646, $5,224, $5,200, $5,239, $5,284, Excess (Deficiency) of Over ($7,647,748.00) ($5,224,737.00) ($5,200,885.76) ($5,239,038.97) ($5,284,658.76) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($7,647,748.00) ($5,224,737.00) ($5,200,885.76) ($5,239,038.97) ($5,284,658.76) Beginning 9791 $0.00 $0.00 ($5,223,537.00) ($10,424,422.76) ($15,663,461.73) Other Restatements 9795 $49,793, $1, $0.00 $0.00 $0.00 Adjusted Beginning $49,793, $1, ($5,223,537.00) ($10,424,422.76) ($15,663,461.73) Ending $42,145, ($5,223,537.00) ($10,424,422.76) ($15,663,461.73) ($20,948,120.49) s: (1) Supported by Revenue Limit sources. Print date: 8/28/2009 2:04 PM Page 15 of 105

99 Unrestricted Resources Only Resource: Hourly / Other Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $920, $0.00 $0.00 $0.00 $0.00 (1) Total $920, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $124, $0.00 $0.00 $0.00 $0.00 Classified Salaries $4, $0.00 $0.00 $0.00 $0.00 Employee Benefits $23, $0.00 $0.00 $0.00 $0.00 Books and Supplies $843, $602, $607, $619, $636, Services and Other Operating $7, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,002, $602, $607, $619, $636, Excess (Deficiency) of Over ($81,954.00) ($602,001.00) ($607,965.69) ($619,599.54) ($636,449.12) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($81,954.00) ($602,001.00) ($607,965.69) ($619,599.54) ($636,449.12) Beginning 9791 $0.00 $0.00 ($601,696.00) ($1,209,661.69) ($1,829,261.23) Other Restatements 9795 $1,225, $ $0.00 $0.00 $0.00 Adjusted Beginning $1,225, $ ($601,696.00) ($1,209,661.69) ($1,829,261.23) Ending $1,143, ($601,696.00) ($1,209,661.69) ($1,829,261.23) ($2,465,710.35) s: (1) Supported by Revenue Limit sources. Print date: 8/28/2009 2:04 PM Page 16 of 105

100 Unrestricted Resources Only Resource: La Jolla High Hourly Programs Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $132, $0.00 $0.00 $0.00 $0.00 Total $132, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $109, $0.00 $0.00 $0.00 $0.00 Classified Salaries $4, $0.00 $0.00 $0.00 $0.00 Employee Benefits $14, $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $105, $106, $108, $111, Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $3, $0.00 $0.00 $0.00 $0.00 Total $132, $105, $106, $108, $111, Excess (Deficiency) of Over $0.00 ($105,464.00) ($106,508.95) ($108,547.07) ($111,498.93) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($105,464.00) ($106,508.95) ($108,547.07) ($111,498.93) Beginning 9791 $0.00 $0.00 ($105,464.00) ($211,972.95) ($320,520.02) Other Restatements 9795 $603, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $603, $0.00 ($105,464.00) ($211,972.95) ($320,520.02) Ending $603, ($105,464.00) ($211,972.95) ($320,520.02) ($432,018.95) Print date: 8/28/2009 2:04 PM Page 17 of 105

101 Unrestricted Resources Only Resource: Disposal Of Hazardous Waste Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local ($17,462.00) $0.00 $0.00 $0.00 $0.00 (1) Total ($17,462.00) $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $1, $2, $2, $2, $2, Services and Other Operating $534, $737, $738, $738, $739, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $535, $740, $740, $741, $742, Excess (Deficiency) of Over ($553,239.00) ($740,170.00) ($740,579.37) ($741,318.46) ($742,334.52) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($553,239.00) ($740,170.00) ($740,579.37) ($741,318.46) ($742,334.52) Beginning 9791 $0.00 $0.00 ($740,170.00) ($1,480,749.37) ($2,222,067.83) Other Restatements 9795 $824, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $824, $0.00 ($740,170.00) ($1,480,749.37) ($2,222,067.83) Ending $271, ($740,170.00) ($1,480,749.37) ($2,222,067.83) ($2,964,402.35) s: (1) Supported by Revenue Limit sources. Print date: 8/28/2009 2:04 PM Page 18 of 105

102 Unrestricted Resources Only Resource: Star Testing Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $493, $235, $235, $236, $240, (1) Other Local ($52,174.00) $0.00 $0.00 $0.00 $0.00 Total $441, $235, $235, $236, $240, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $46, $58, $58, $58, $58, Employee Benefits $3, $12, $12, $12, $12, Books and Supplies $184, $220, $222, $226, $232, Services and Other Operating $52, $50, $50, $51, $53, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $287, $341, $343, $349, $356, Excess (Deficiency) of Over $154, ($106,346.00) ($108,965.86) ($112,885.56) ($115,493.86) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $154, ($106,346.00) ($108,965.86) ($112,885.56) ($115,493.86) Beginning 9791 $0.00 $0.00 ($106,346.00) ($215,311.86) ($328,197.42) Other Restatements 9795 $923, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $923, $0.00 ($106,346.00) ($215,311.86) ($328,197.42) Ending $1,077, ($106,346.00) ($215,311.86) ($328,197.42) ($443,691.28) s: (1) Supported by State Revenue sources. FCMAT reduced the expenditures to the projected level as of June 10, Print date: 8/28/2009 2:04 PM Page 19 of 105

103 Unrestricted Resources Only Resource: High School Exit Exam Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $243, $243, $245, $250, Other Local ($18,176.00) $0.00 $0.00 $0.00 $0.00 (1) Total ($18,176.00) $243, $243, $245, $250, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $13, $16, $16, $16, $16, Employee Benefits $1, $3, $3, $3, $3, Books and Supplies $1, $13, $13, $13, $14, Services and Other Operating $35, $37, $37, $37, $37, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $52, $70, $70, $70, $71, Excess (Deficiency) of Over ($70,387.00) $173, $173, $174, $178, Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($70,387.00) $173, $173, $174, $178, Beginning 9791 $0.00 $0.00 $173, $347, $521, Other Restatements 9795 $368, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $368, $0.00 $173, $347, $521, Ending $298, $173, $347, $521, $700, s: (1) Supported by Revenue Limit sources. Print date: 8/28/2009 2:04 PM Page 20 of 105

104 Unrestricted Resources Only Resource: NSF/Network Infra/Operation Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $195, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $195, $0.00 $0.00 $0.00 $0.00 Ending $195, $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 21 of 105

105 Unrestricted Resources Only Resource: E RATE Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $7,204, $3,380, $3,380, $3,380, $3,380, (1) Total $7,204, $3,380, $3,380, $3,380, $3,380, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $5,462, $3,600, $3,600, $3,600, $3,600, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $5,462, $3,600, $3,600, $3,600, $3,600, Excess (Deficiency) of Over $1,741, ($219,768.00) ($219,768.00) ($219,768.00) ($219,768.00) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $1,741, ($219,768.00) ($219,768.00) ($219,768.00) ($219,768.00) Beginning 9791 $0.00 $0.00 ($219,768.00) ($439,536.00) ($659,304.00) Other Restatements 9795 ($856,227.40) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning ($856,227.40) $0.00 ($219,768.00) ($439,536.00) ($659,304.00) Ending $885, ($219,768.00) ($439,536.00) ($659,304.00) ($879,072.00) s: (1) Supported by Local E-RATE revenue sources. Matched revenues to the district's June 23, 2009 Projected budget. Print date: 8/28/2009 2:04 PM Page 22 of 105

106 Unrestricted Resources Only Resource: Small School Start Up Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $434, $0.00 $0.00 $0.00 $0.00 (1) Total $434, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $232, $33, $33, $33, $33, Classified Salaries $74, $5, $5, $5, $5, Employee Benefits $30, $2, $2, $2, $2, Books and Supplies $78, $24, $25, $25, $26, Services and Other Operating $14, $ $ $ $ Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $430, $66, $66, $67, $68, Excess (Deficiency) of Over $4, ($66,608.46) ($66,856.93) ($67,341.47) ($68,043.00) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $4, ($66,608.46) ($66,856.93) ($67,341.47) ($68,043.00) Beginning 9791 $0.00 $0.00 ($70,741.66) ($137,598.59) ($204,940.06) Other Restatements 9795 $333, ($4,133.20) $0.00 $0.00 $0.00 Adjusted Beginning $333, ($4,133.20) ($70,741.66) ($137,598.59) ($204,940.06) Ending $337, ($70,741.66) ($137,598.59) ($204,940.06) ($272,983.06) s: (1) Supported by Revenue Limit sources. Print date: 8/28/2009 2:04 PM Page 23 of 105

107 Unrestricted Resources Only Resource: Biliteracy Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $74, $0.00 $0.00 $0.00 $0.00 (1) Total $74, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $544, $481, $496, $511, $527, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $144, $129, $139, $149, $161, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $688, $611, $635, $661, $688, Excess (Deficiency) of Over ($614,578.00) ($611,374.07) ($635,635.33) ($661,261.57) ($688,362.30) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($614,578.00) ($611,374.07) ($635,635.33) ($661,261.57) ($688,362.30) Beginning 9791 $0.00 $0.00 ($611,374.07) ($1,247,009.40) ($1,908,270.97) Other Restatements 9795 $2,250, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $2,250, $0.00 ($611,374.07) ($1,247,009.40) ($1,908,270.97) Ending $1,635, ($611,374.07) ($1,247,009.40) ($1,908,270.97) ($2,596,633.27) s: (1) Supported by Revenue Limit sources. Print date: 8/28/2009 2:04 PM Page 24 of 105

108 Unrestricted Resources Only Resource: AVID Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local ($173,626.00) $0.00 $0.00 $0.00 $0.00 (1) Total ($173,626.00) $0.00 $0.00 $0.00 $0.00 Certificated Salaries $ $0.00 $0.00 $0.00 $0.00 Classified Salaries $251, $339, $345, $351, $357, Employee Benefits $33, $76, $78, $79, $81, Books and Supplies $0.00 $3, $3, $3, $3, Services and Other Operating $1, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $287, $419, $427, $434, $442, Excess (Deficiency) of Over ($461,500.00) ($419,805.00) ($427,201.10) ($434,775.58) ($442,530.32) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($461,500.00) ($419,805.00) ($427,201.10) ($434,775.58) ($442,530.32) Beginning 9791 $0.00 $0.00 ($420,702.76) ($847,903.86) ($1,282,679.44) Other Restatements 9795 $1,089, ($897.76) $0.00 $0.00 $0.00 Adjusted Beginning $1,089, ($897.76) ($420,702.76) ($847,903.86) ($1,282,679.44) Ending $628, ($420,702.76) ($847,903.86) ($1,282,679.44) ($1,725,209.76) s: (1) Supported by Revenue Limit sources. Print date: 8/28/2009 2:04 PM Page 25 of 105

109 Unrestricted Resources Only Resource: Holly Dr Chrtr Direct Fd Mdl Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $2, $0.00 $0.00 $0.00 $0.00 Total $2, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $1, $0.00 $0.00 $0.00 $0.00 Employee Benefits $68.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $2, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $214, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $214, $0.00 $0.00 $0.00 $0.00 Ending $214, $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 26 of 105

110 Unrestricted Resources Only Resource: Indirect Cost Differential Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $226, $0.00 $0.00 $0.00 $0.00 (1) Total $226, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $3, $24, $24, $24, $24, Classified Salaries $30, $18, $18, $18, $18, Employee Benefits $6, $6, $6, $6, $6, Books and Supplies $159, $140, $142, $144, $148, Services and Other Operating $26, $29, $30, $30, $31, Capital Outlay $7, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $233, $219, $221, $224, $229, Excess (Deficiency) of Over ($6,693.00) ($219,277.00) ($221,054.63) ($224,396.45) ($229,159.05) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($6,693.00) ($219,277.00) ($221,054.63) ($224,396.45) ($229,159.05) Beginning 9791 $0.00 $0.00 ($212,583.80) ($433,638.43) ($658,034.88) Other Restatements 9795 $178, $6, $0.00 $0.00 $0.00 Adjusted Beginning $178, $6, ($212,583.80) ($433,638.43) ($658,034.88) Ending $171, ($212,583.80) ($433,638.43) ($658,034.88) ($887,193.93) s: (1) Supported by Revenue Limit and Local resources. Print date: 8/28/2009 2:04 PM Page 27 of 105

111 Unrestricted Resources Only Resource: Impact Aid / Maintenance Federal $13,398, $12,481, $10,898, $10,898, $10,898, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $12,033, $0.00 $0.00 $0.00 $0.00 Total $25,432, $12,481, $10,898, $10,898, $10,898, Certificated Salaries $0.00 $213, $220, $226, $234, Classified Salaries $8,396, $0.00 $0.00 $0.00 $0.00 Employee Benefits $3,637, $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $1, $1, $1, $1, Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $12,033, $214, $221, $228, $235, Excess (Deficiency) of Over $13,398, $12,266, $10,676, $10,670, $10,662, Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $13,398, $12,266, $10,676, $10,670, $10,662, Beginning 9791 $0.00 $0.00 $12,266, $22,943, $33,613, Other Restatements 9795 $18,969, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $18,969, $0.00 $12,266, $22,943, $33,613, Ending $32,367, $12,266, $22,943, $33,613, $44,276, s: (1) (1.1) Object 8110: Matched district's estimate in & and moved the estimate forward. Print date: 8/28/2009 2:04 PM Page 28 of 105

112 Unrestricted Resources Only Resource: FCMAT Adjustment for Actuals/Encumberance as of June 10, Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $14,549, ($56,302,206.00) ($50,420,640.00) ($43,942,206.00) (1) Classified Salaries $0.00 $413, ($1,796,679.00) ($1,796,679.00) ($1,796,679.00) (2) Employee Benefits $0.00 $4,242, ($17,261,575.00) ($13,668,843.00) ($1,031,982.00) (3) Books and Supplies $0.00 $3,979, ($1,740,672.00) ($1,740,672.00) ($1,740,672.00) (4) Services and Other Operating $0.00 ($5,341,388.00) ($3,307,364.00) ($3,307,364.00) ($3,307,364.00) (5) Capital Outlay $0.00 $1,015, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $686, $686, $686, (6) Total $0.00 $18,858, ($79,721,723.00) ($70,247,425.00) ($51,132,130.00) Excess (Deficiency) of Over $0.00 ($18,858,537.00) $79,721, $70,247, $51,132, Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($18,858,537.00) $79,721, $70,247, $51,132, Beginning 9791 $0.00 $0.00 ($18,858,537.00) $60,863, $131,110, Adjusted Beginning $0.00 $0.00 ($18,858,537.00) $60,863, $131,110, Ending $0.00 ($18,858,537.00) $60,863, $131,110, $182,242, s: (1) FCMAT created resource, used to post budget adjustments based on an analysis to complete the fiscal year using actual year-to-date activity and encumbrances as of June 10, (1.1) Object 1000: District's Cut List & SERP Savings. The net savings was reduced by $12,360,000 ( ) & $6,478,434 ( ) one-time transfers to the restricted resource (1.2) Object 1100: Adjustment to bring salaries in-line with the district's beginning salary base. (2) (2.1) Object 2100: District's Cut List & SERP Savings. (2.2) Object 2101: Adjustment to bring salaries in-line with the district's beginning salary base. (2.3) Object 2300: Line 62 - Developer Fees 3% Administrative Cost. (3) (3.1) Object 3101: District's Cut List & SERP Savings. The net savings was reduced by $3,592,732 ( ) & $1,935,117 ( ) one-time transfers to the restricted resource (3.2) Object 3201: SERP Payment. (3.3) Object 3202: Adjustment to bring employee benefits in-line with the district's beginning salary base. (4) (4.1) Object 4200: District's Cut List. (5) (5.1) Object 5300: Line 57 - District's Cut List. (5.2) Object 5700: Lines 13/14/15/ Cut List. Expand HS Lunch Period. Expand Breakfast Program. Minimum Days Lunch & Build District Cold Storage. (6) (6.1) Object 7350: Lines 60 & Cut List. Build District Cold Storage & Increase Lunch Prices by $0.25. Print date: 8/28/2009 2:04 PM Page 29 of 105

113 Unrestricted Resources Only Resource: Unrestricted: Locally defined Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 ($1,356.39) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning ($1,356.39) $0.00 $0.00 $0.00 $0.00 Ending ($1,356.39) $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 30 of 105

114 Unrestricted Resources Only Resource: Schl Age Par & Infan Dev Fund Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $ $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $ $0.00 $0.00 $0.00 $0.00 Ending $ $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 31 of 105

115 Unrestricted Resources Only Resource: Cafeteria Investment Account Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $6, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $6, $0.00 $0.00 $0.00 $0.00 Ending $6, $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 32 of 105

116 Unrestricted Resources Only Resource: Council Great City Schls Conf Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 ($38,527.05) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning ($38,527.05) $0.00 $0.00 $0.00 $0.00 Ending ($38,527.05) $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 33 of 105

117 Unrestricted Resources Only Resource: Refunds & Chk Replacements Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $111, $112, $113, $114, Classified Salaries $0.00 $100, $101, $102, $102, Employee Benefits $0.00 $53, $55, $58, $61, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $21, $21, $21, $21, $22, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $21, $286, $291, $295, $300, Excess (Deficiency) of Over ($21,250.00) ($286,940.64) ($291,142.72) ($295,763.32) ($300,791.33) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($21,250.00) ($286,940.64) ($291,142.72) ($295,763.32) ($300,791.33) Beginning 9791 $0.00 $0.00 ($286,940.64) ($578,083.36) ($873,846.68) Other Restatements 9795 $42, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $42, $0.00 ($286,940.64) ($578,083.36) ($873,846.68) Ending $21, ($286,940.64) ($578,083.36) ($873,846.68) ($1,174,638.01) Print date: 8/28/2009 2:04 PM Page 34 of 105

118 Unrestricted Resources Only Resource: Leadership Program Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 (1) Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $2, $2, $2, $2, Services and Other Operating $0.00 $224, $225, $225, $226, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $226, $227, $227, $228, Excess (Deficiency) of Over $0.00 ($226,750.00) ($227,150.97) ($227,916.05) ($228,971.56) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($226,750.00) ($227,150.97) ($227,916.05) ($228,971.56) Beginning 9791 $0.00 $0.00 ($226,750.00) ($453,900.97) ($681,817.02) Adjusted Beginning $0.00 $0.00 ($226,750.00) ($453,900.97) ($681,817.02) Ending $0.00 ($226,750.00) ($453,900.97) ($681,817.02) ($910,788.58) s: (1) Supported by Revenue Limit sources. Print date: 8/28/2009 2:04 PM Page 35 of 105

119 Unrestricted Resources Only Resource: Governor`s Performance Award Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $730, $0.00 $0.00 $0.00 $0.00 (1) Total $730, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $37, $8, $8, $8, $8, Classified Salaries $24, $4, $4, $4, $4, Employee Benefits $9, $0.00 $0.00 $0.00 $0.00 Books and Supplies $621, $436, $440, $449, $461, Services and Other Operating $20, $16, $16, $16, $17, Capital Outlay ($309.00) $7, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $713, $472, $470, $478, $491, Excess (Deficiency) of Over $17, ($472,849.00) ($470,257.91) ($478,855.00) ($491,299.24) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $17, ($472,849.00) ($470,257.91) ($478,855.00) ($491,299.24) Beginning 9791 $0.00 $0.00 ($490,803.48) ($961,061.39) ($1,439,916.39) Other Restatements 9795 $12,069, ($17,954.48) $0.00 $0.00 $0.00 Adjusted Beginning $12,069, ($17,954.48) ($490,803.48) ($961,061.39) ($1,439,916.39) Ending $12,087, ($490,803.48) ($961,061.39) ($1,439,916.39) ($1,931,215.63) s: (1) Supported by Revenue Limit sources. Print date: 8/28/2009 2:04 PM Page 36 of 105

120 Unrestricted Resources Only Resource: Governor`s Reading Award Pgm Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $28, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $28, $0.00 $0.00 $0.00 $0.00 Ending $28, $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 37 of 105

121 Unrestricted Resources Only Resource: Proposition MM - Building Fund Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $16.00 $0.00 $0.00 $0.00 $0.00 (1) Total $16.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $16.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $16.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Audit Adjustments 9793 ($1,576,478.00) $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $6,367, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $4,791, $0.00 $0.00 $0.00 $0.00 Ending $4,791, $0.00 $0.00 $0.00 $0.00 s: (1) Local only - No expenditures budgeted by district. Print date: 8/28/2009 2:04 PM Page 38 of 105

122 Unrestricted Resources Only Resource: Redevel Agencies Capital Fac Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 ($1,176.52) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning ($1,176.52) $0.00 $0.00 $0.00 $0.00 Ending ($1,176.52) $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 39 of 105

123 Unrestricted Resources Only Resource: Unrestricted: Spec Ed Contrib Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $22.00 $0.00 $0.00 $0.00 $0.00 Total $22.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $22.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $22.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $14, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $14, $0.00 $0.00 $0.00 $0.00 Ending $14, $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 40 of 105

124 Unrestricted Resources Only Resource: Deferred Maintenance Apportionment Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $3,746, $3,746, $3,746, $3,746, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $3,746, $3,746, $3,746, $3,746, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $3,746, $3,746, $3,746, $3,746, Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $3,746, $3,746, $3,746, $3,746, Beginning 9791 $0.00 $0.00 $3,746, $7,493, $11,239, Adjusted Beginning $0.00 $0.00 $3,746, $7,493, $11,239, Ending $0.00 $3,746, $7,493, $11,239, $14,986, s: (1) (1.1) Object 8590: Per conference call with SDUSD 06/15/09. Budget revenue only and let money go to ending fund balance. LK Print date: 8/28/2009 2:04 PM Page 41 of 105

125 Unrestricted Resources Only Resource: Physical Ed Teacher Incentive Program Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $526, $502, $507, $519, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $526, $502, $507, $519, Certificated Salaries $0.00 $238, $282, $299, $316, (1) Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $60, $135, $147, $159, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 (2) Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $299, $418, $446, $476, Excess (Deficiency) of Over $0.00 $227, $84, $60, $43, Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $227, $84, $60, $43, Beginning 9791 $0.00 $0.00 $227, $311, $372, Adjusted Beginning $0.00 $0.00 $227, $311, $372, Ending $0.00 $227, $311, $372, $416, s: (1) (1.1) Object 1100: One-Time adjustment in based on projected actuals as of June 10, Reduced to district's budget in and carried reduction forward. (2) Tier III Unrestricted Resource is encroaching. All expenditures with the exception of salaries & benefits have been cleared in the out years. Print date: 8/28/2009 2:04 PM Page 42 of 105

126 Unrestricted Resources Only Resource: NBPTS Certification (Low Perf) Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $131, $121, $122, $125, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $131, $121, $122, $125, Certificated Salaries $0.00 $156, $130, $134, $139, (1) Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $13, $11, $11, $11, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $170, $141, $146, $150, Excess (Deficiency) of Over $0.00 ($38,280.00) ($20,658.09) ($23,952.22) ($25,536.62) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($38,280.00) ($20,658.09) ($23,952.22) ($25,536.62) Beginning 9791 $0.00 $0.00 ($38,280.00) ($58,938.09) ($82,890.31) Adjusted Beginning $0.00 $0.00 ($38,280.00) ($58,938.09) ($82,890.31) Ending $0.00 ($38,280.00) ($58,938.09) ($82,890.31) ($108,426.93) s: (1) (1.1) Object 1100: One-Time adjustment in based on projected actuals as of June 10, Print date: 8/28/2009 2:04 PM Page 43 of 105

127 Unrestricted Resources Only Resource: Carl Washington School Safety Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $1,471, $1,406, $1,418, $1,452, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $1,471, $1,406, $1,418, $1,452, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $246, $251, $255, $259, Employee Benefits $0.00 $162, $173, $186, $200, Books and Supplies $0.00 $6, $100, $102, $104, (1) Services and Other Operating $0.00 $440, $810, $821, $836, (2) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $855, $1,335, $1,365, $1,401, Excess (Deficiency) of Over $0.00 $616, $70, $53, $51, Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $616, $70, $53, $51, Beginning 9791 $0.00 $0.00 $616, $687, $741, Adjusted Beginning $0.00 $0.00 $616, $687, $741, Ending $0.00 $616, $687, $741, $792, s: (1) (1.1) Object 4100: One-Time adjustment in based on projected actuals as of June 10, (2) (2.1) Object 5200: One-Time adjustment in based on projected actuals as of June 10, Print date: 8/28/2009 2:04 PM Page 44 of 105

128 Unrestricted Resources Only Resource: Arts & Music Block Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $1,668, $1,594, $1,608, $1,647, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $1,668, $1,594, $1,608, $1,647, Certificated Salaries $0.00 $47, $33, $34, $34, (1) Classified Salaries $0.00 $17, $211, $211, $211, Employee Benefits $0.00 $49, $266, $267, $268, Books and Supplies $0.00 $372, $1,450, $1,482, $1,527, (2) Services and Other Operating $0.00 $7, $7, $8, $8, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $495, $1,969, $2,003, $2,050, Excess (Deficiency) of Over $0.00 $1,173, ($374,915.90) ($394,559.71) ($403,319.80) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $1,173, ($374,915.90) ($394,559.71) ($403,319.80) Beginning 9791 $0.00 $0.00 $1,173, $798, $404, Adjusted Beginning $0.00 $0.00 $1,173, $798, $404, Ending $0.00 $1,173, $798, $404, $ s: (1) (1.1) Object 1100: One-Time adjustment in based on projected actuals as of June 10, (2) (2.1) Object 4200: Ongoing adjustment to maintain expenditures at the projected funding level. Print date: 8/28/2009 2:04 PM Page 45 of 105

129 Unrestricted Resources Only Resource: CAHSEE Intensive Instruc/Svcs Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $918, $877, $885, $906, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $918, $877, $885, $906, Certificated Salaries $0.00 $294, $472, $482, $491, (1) Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $79, $149, $158, $167, (2) Books and Supplies $0.00 $232, $615, $626, $643, (3) Services and Other Operating $0.00 $7, $7, $7, $8, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $614, $1,244, $1,274, $1,311, Excess (Deficiency) of Over $0.00 $303, ($367,647.63) ($389,707.12) ($404,827.57) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $303, ($367,647.63) ($389,707.12) ($404,827.57) Beginning 9791 $0.00 $0.00 $303, ($63,960.41) ($453,667.53) Adjusted Beginning $0.00 $0.00 $303, ($63,960.41) ($453,667.53) Ending $0.00 $303, ($63,960.41) ($453,667.53) ($858,495.10) s: (1) (1.1) Object 1100: One-Time adjustment in based on projected actuals as of June 10, (2) (2.1) Object 3102: One-Time adjustment in based on projected actuals as of June 10, (3) (3.1) Object 4100: FCMAT Adjustment - On going expenditure reduction to maintain spending at the funding level. Print date: 8/28/2009 2:04 PM Page 46 of 105

130 Unrestricted Resources Only Resource: Supplemental School Counseling Program Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $2,836, $2,709, $2,734, $2,799, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $2,836, $2,709, $2,734, $2,799, Certificated Salaries $0.00 $2,221, $2,289, $2,360, $2,433, (1) Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $619, $664, $714, $768, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $2,840, $2,954, $3,074, $3,201, Excess (Deficiency) of Over $0.00 ($3,832.40) ($244,235.17) ($340,144.53) ($401,734.13) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($3,832.40) ($244,235.17) ($340,144.53) ($401,734.13) Beginning 9791 $0.00 $0.00 ($3,832.40) ($248,067.57) ($588,212.10) Adjusted Beginning $0.00 $0.00 ($3,832.40) ($248,067.57) ($588,212.10) Ending $0.00 ($3,832.40) ($248,067.57) ($588,212.10) ($989,946.23) s: (1) FCMAT - No reductions warranted per June 10, 2009 report. All budget in salaries/benefits. Print date: 8/28/2009 2:04 PM Page 47 of 105

131 Unrestricted Resources Only Resource: GATE Site Discretionary Funds Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $840, $802, $810, $829, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $840, $802, $810, $829, Certificated Salaries $0.00 $95, $95, $95, $96, Classified Salaries $0.00 $30, $30, $30, $31, Employee Benefits $0.00 $18, $18, $18, $18, Books and Supplies $0.00 $418, $389, $392, $395, (1) Services and Other Operating $0.00 $205, $267, $272, $287, (2) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $769, $802, $810, $829, Excess (Deficiency) of Over $0.00 $71, $0.00 $0.01 $0.01 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $71, $0.00 $0.01 $0.01 Beginning 9791 $0.00 $0.00 $71, $71, $71, Adjusted Beginning $0.00 $0.00 $71, $71, $71, Ending $0.00 $71, $71, $71, $71, s: (1) (1.1) Object 4200: One-Time adjustment in based on projected actuals as of June 10, (2) (2.1) Object 5200: On-going adjustment to maintain expenditures at the funding level. Print date: 8/28/2009 2:04 PM Page 48 of 105

132 Unrestricted Resources Only Resource: Master Plan for Instr Matrls Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) Tier III Transfer from restricted resource Print date: 8/28/2009 2:04 PM Page 49 of 105

133 Unrestricted Resources Only Resource: Alt Cert Tchr Trng Interns Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $325, $310, $313, $321, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $325, $310, $313, $321, Certificated Salaries $0.00 $219, $156, $160, $163, (1) Classified Salaries $0.00 $38, $39, $39, $39, Employee Benefits $0.00 $57, $56, $60, $64, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $57, $10, $53, $52, (2) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $373, $262, $313, $321, Excess (Deficiency) of Over $0.00 ($48,307.00) $48, $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($48,307.00) $48, $0.00 $0.00 Beginning 9791 $0.00 $0.00 ($48,307.00) $0.00 $0.00 Adjusted Beginning $0.00 $0.00 ($48,307.00) $0.00 $0.00 Ending $0.00 ($48,307.00) $0.00 $0.00 $0.00 s: (1) (1.1) Object 1100: One-Time adjustment in based on projected actuals as of June 10, (2) (2.1) Object 5200: ongoing adjustments to maintain expenditures at the funding level. Print date: 8/28/2009 2:04 PM Page 50 of 105

134 Unrestricted Resources Only Resource: High Priority Programs Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $2,584, $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $2,584, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $1,487, $0.00 $0.00 $0.00 (2) Classified Salaries $0.00 $29, $0.00 $0.00 $0.00 Employee Benefits $0.00 $399, $0.00 $0.00 $0.00 Books and Supplies $0.00 $125, $0.00 $0.00 $0.00 Services and Other Operating $0.00 $54, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $2,095, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $488, $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $488, $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $488, $488, $488, Adjusted Beginning $0.00 $0.00 $488, $488, $488, Ending $0.00 $488, $488, $488, $488, s: (1) (1.1) Object 8590: Grant Program funding ended. District did not budget any revenue or expenditures in (2) (2.1) Object 1107: Funding Ending - No carryover projected. Print date: 8/28/2009 2:04 PM Page 51 of 105

135 Unrestricted Resources Only Resource: Teacher Recruitment & Stud Supt Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $733, $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $733, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $266, $0.00 $0.00 $0.00 (1) Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $18, $0.00 $0.00 $0.00 (2) Books and Supplies $0.00 $5, $0.00 $0.00 $0.00 Services and Other Operating $0.00 $27, $0.00 $0.00 $0.00 (3) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $318, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $414, $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $414, $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $414, $414, $414, Adjusted Beginning $0.00 $0.00 $414, $414, $414, Ending $0.00 $414, $414, $414, $414, s: (1) District did not budget for expenditures in the year moving forward. (1.1) Object 1100: FCMAT Adjustment - To reduce expenditures to current spending levels as of June 10, (2) (2.1) Object 3102: FCMAT Adjustment to reduce expenditures to the current year level as of June 10, (3) (3.1) Object 5800: FCMAT Adjustment to reduce expenditures to the current year level as of June 10, Print date: 8/28/2009 2:04 PM Page 52 of 105

136 Unrestricted Resources Only Resource: California Peer Assistance and Review Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $507, $485, $489, $501, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $507, $485, $489, $501, Certificated Salaries $0.00 $454, $466, $477, $489, Classified Salaries $0.00 $46, $46, $47, $47, Employee Benefits $0.00 $123, $131, $139, $148, Books and Supplies $0.00 $6, $0.00 $0.00 $0.00 (1) Services and Other Operating $0.00 $71, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $702, $644, $664, $685, Excess (Deficiency) of Over $0.00 ($194,865.00) ($158,992.81) ($174,699.96) ($184,143.37) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($194,865.00) ($158,992.81) ($174,699.96) ($184,143.37) Beginning 9791 $0.00 $0.00 ($194,865.00) ($353,857.81) ($528,557.77) Adjusted Beginning $0.00 $0.00 ($194,865.00) ($353,857.81) ($528,557.77) Ending $0.00 ($194,865.00) ($353,857.81) ($528,557.77) ($712,701.14) s: (1) Tier III Unrestricted Resource is encroaching. All expenditures with the exception of salaries & benefits have been cleared in the out years. Print date: 8/28/2009 2:04 PM Page 53 of 105

137 Unrestricted Resources Only Resource: International Baccalaureate Program Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $40, $17, $17, $18, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $40, $17, $17, $18, Certificated Salaries $0.00 $6, $8, $8, $8, Classified Salaries $0.00 $ $ $ $ Employee Benefits $0.00 $1, $1, $1, $1, Books and Supplies $0.00 $1, $ $ $ Services and Other Operating $0.00 $27, $9, $6, $7, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $37, $20, $18, $18, Excess (Deficiency) of Over $0.00 $3, ($2,930.48) ($297.48) ($297.48) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $3, ($2,930.48) ($297.48) ($297.48) Beginning 9791 $0.00 $0.00 $3, $ $ Adjusted Beginning $0.00 $0.00 $3, $ $ Ending $0.00 $3, $ $ $ Print date: 8/28/2009 2:04 PM Page 54 of 105

138 Unrestricted Resources Only Resource: AB 466 Literacy / (SB 472 Mathematics) Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $336, $321, $324, $331, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $336, $321, $324, $331, Certificated Salaries $0.00 $374, $652, $672, $692, (1) Classified Salaries $0.00 $77, $77, $78, $78, Employee Benefits $0.00 $132, $168, $178, $190, Books and Supplies $0.00 $32, $0.00 $0.00 $0.00 (2) Services and Other Operating $0.00 $13, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $629, $899, $929, $962, Excess (Deficiency) of Over $0.00 ($293,230.92) ($577,807.61) ($605,706.08) ($630,307.77) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($293,230.92) ($577,807.61) ($605,706.08) ($630,307.77) Beginning 9791 $0.00 $0.00 ($293,230.92) ($871,038.53) ($1,476,744.61) Adjusted Beginning $0.00 $0.00 ($293,230.92) ($871,038.53) ($1,476,744.61) Ending $0.00 ($293,230.92) ($871,038.53) ($1,476,744.61) ($2,107,052.38) s: (1) (1.1) Object 1000: One-Time adjustment in based on projected actuals as of June 10, (2) Tier III Unrestricted Resource is encroaching. All expenditures with the exception of salaries & benefits have been cleared in the out years. Print date: 8/28/2009 2:04 PM Page 55 of 105

139 Unrestricted Resources Only Resource: Reading Svcs for Blind Teacher Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $16, $15, $15, $16, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $16, $15, $15, $16, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $16, $15, $15, $16, Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $16, $15, $15, $16, Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) Tier III Transfer from Restricted Resource Print date: 8/28/2009 2:04 PM Page 56 of 105

140 Unrestricted Resources Only Resource: AB 75 Principal Training Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $35, $24, $24, $25, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $35, $24, $24, $25, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $51, $9, $24, $25, (2) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $51, $9, $24, $25, Excess (Deficiency) of Over $0.00 ($15,114.00) $15, $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($15,114.00) $15, $0.00 $0.00 Beginning 9791 $0.00 $0.00 ($15,114.00) $0.00 $0.00 Adjusted Beginning $0.00 $0.00 ($15,114.00) $0.00 $0.00 Ending $0.00 ($15,114.00) $0.00 $0.00 $0.00 s: (1) Tier III Transfer from Restricted Resource (2) (2.1) Object 5200: Ongoing adjustment to maintain expenditures at the funding level. Print date: 8/28/2009 2:04 PM Page 57 of 105

141 Unrestricted Resources Only Resource: Supp Programs: Spec Secondary Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $50, $47, $48, $49, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $50, $47, $48, $49, Certificated Salaries $0.00 $13, $13, $13, $13, Classified Salaries $0.00 $1, $1, $1, $1, Employee Benefits $0.00 $1, $1, $1, $1, Books and Supplies $0.00 $27, $27, $28, $29, Services and Other Operating $0.00 $3, $3, $3, $3, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $47, $47, $48, $48, Excess (Deficiency) of Over $0.00 $2, $ $ $ Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $2, $ $ $ Beginning 9791 $0.00 $0.00 $2, $3, $3, Adjusted Beginning $0.00 $0.00 $2, $3, $3, Ending $0.00 $2, $3, $3, $3, Print date: 8/28/2009 2:04 PM Page 58 of 105

142 Unrestricted Resources Only Resource: Pupil Develop/Blk Grt - Dropout Prev/Recovery Programs Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $544, $520, $524, $537, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $544, $520, $524, $537, Certificated Salaries $0.00 $196, $198, $201, $204, Classified Salaries $0.00 $129, $131, $133, $135, Employee Benefits $0.00 $96, $101, $106, $112, Books and Supplies $0.00 $6, $290, $295, $302, (1) Services and Other Operating $0.00 $68, $68, $68, $69, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $496, $790, $806, $824, Excess (Deficiency) of Over $0.00 $48, ($270,477.51) ($281,374.44) ($286,986.23) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $48, ($270,477.51) ($281,374.44) ($286,986.23) Beginning 9791 $0.00 $0.00 $48, ($222,219.64) ($503,594.08) Adjusted Beginning $0.00 $0.00 $48, ($222,219.64) ($503,594.08) Ending $0.00 $48, ($222,219.64) ($503,594.08) ($790,580.31) s: (1) (1.1) Object 4100: One-Time adjustment in based on projected actuals as of June 10, Print date: 8/28/2009 2:04 PM Page 59 of 105

143 Unrestricted Resources Only Resource: School Community Violence Prevention Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $858, $719, $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $858, $719, $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $56, $56, $56, $56, Employee Benefits $0.00 $2, $2, $2, $2, Books and Supplies $0.00 $5, $35, $36, $36, Services and Other Operating $0.00 $90, $91, $94, $98, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $154, $185, $188, $193, Excess (Deficiency) of Over $0.00 $704, $534, ($188,488.85) ($193,028.92) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $704, $534, ($188,488.85) ($193,028.92) Beginning 9791 $0.00 $0.00 $704, $1,238, $1,050, Adjusted Beginning $0.00 $0.00 $704, $1,238, $1,050, Ending $0.00 $704, $1,238, $1,050, $857, s: (1) Grant - Funding ended. reduced in the projection years to projected level. Print date: 8/28/2009 2:04 PM Page 60 of 105

144 Unrestricted Resources Only Resource: Teacher Cred Block Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $2,037, $1,486, $1,500, $1,536, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $2,037, $1,486, $1,500, $1,536, Certificated Salaries $0.00 $664, $936, $946, $956, (1) Classified Salaries $0.00 $54, $55, $55, $55, Employee Benefits $0.00 $181, $289, $298, $308, Books and Supplies $0.00 $98, $0.00 $0.00 $0.00 (2) Services and Other Operating $0.00 $43, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $1,042, $1,281, $1,300, $1,320, Excess (Deficiency) of Over $0.00 $995, $205, $199, $215, Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $995, $205, $199, $215, Beginning 9791 $0.00 $0.00 $995, $1,201, $1,401, Adjusted Beginning $0.00 $0.00 $995, $1,201, $1,401, Ending $0.00 $995, $1,201, $1,401, $1,616, s: (1) (1.1) Object 1100: One-Time adjustment in based on projected actuals as of June 10, Reduced to match district's budget and carried reduction forward. (2) Tier III Unrestricted Resource is encroaching. All expenditures with the exception of salaries & benefits have been cleared in the out years. (2.1) Object 4200: Adjustment to recapture budget savings per the June 10, 2009 expenditure level. Print date: 8/28/2009 2:04 PM Page 61 of 105

145 Unrestricted Resources Only Resource: Prof Development Block Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $7,097, $6,781, $6,842, $7,006, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $7,097, $6,781, $6,842, $7,006, Certificated Salaries $0.00 $500, $6,503, $6,683, $6,869, (2) Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $45, $757, $778, $800, (3) Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 (4) Services and Other Operating $0.00 $35, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $580, $7,260, $7,462, $7,669, Excess (Deficiency) of Over $0.00 $6,517, ($479,957.86) ($620,248.20) ($663,578.85) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $6,517, ($479,957.86) ($620,248.20) ($663,578.85) Beginning 9791 $0.00 $0.00 $6,517, $6,037, $5,417, Adjusted Beginning $0.00 $0.00 $6,517, $6,037, $5,417, Ending $0.00 $6,517, $6,037, $5,417, $4,753, s: (1) Tier III Transfer from Restricted Resource (2) (2.1) Object 1100: One-Time adjustment in based on projected actuals as of June 10, (3) (3.1) Object 3102: One-Time adjustment in based on projected actuals as of June 10, (4) Tier III Unrestricted Resource is encroaching. All expenditures with the exception of salaries & benefits have been cleared in the out years. Print date: 8/28/2009 2:04 PM Page 62 of 105

146 Unrestricted Resources Only Resource: Targeted Inst/Improv Block Grant Programs Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $68,243, $65,199, $65,786, $67,365, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $68,243, $65,199, $65,786, $67,365, Certificated Salaries $0.00 $21,810, $22,406, $14,718, $15,094, (2) Classified Salaries $0.00 $7,957, $8,035, $6,549, $6,614, (3) Employee Benefits $0.00 $9,488, $10,097, $6,939, $7,483, (4) Books and Supplies $0.00 $4,689, $5,867, $5,853, $6,012, (5) Services and Other Operating $0.00 $17,665, $16,845, $14,893, $14,922, (6) Capital Outlay $0.00 $20, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $61,631, $63,253, $48,952, $50,127, Excess (Deficiency) of Over $0.00 $6,611, $1,946, $16,833, $17,237, Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $6,611, $1,946, $16,833, $17,237, Beginning 9791 $0.00 $0.00 $6,611, $8,557, $25,391, Adjusted Beginning $0.00 $0.00 $6,611, $8,557, $25,391, Ending $0.00 $6,611, $8,557, $25,391, $42,628, s: (1) Tier III Transfer from restricted resource (2) (2.1) Object 1100: This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on I increased by 3.09% to mimic rule CD 01. LK (3) (3.1) Object 2200: This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on I increased by.92% to mimic rule CD 03. LK (4) (4.1) Object 3401: This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on I increased by 5% the average annual increase of the 3000s. LK (5) (5.1) Object 4100: This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on LK (6) (6.1) Object 5200: This amount is from the District's BUDGET REDUCS spreadsheet detailing the budget reductions approved by the Board on LK Print date: 8/28/2009 2:04 PM Page 63 of 105

147 Unrestricted Resources Only Resource: School & Library Improvement Block Grant Programs Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $9,242, $8,830, $8,909, $9,123, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $9,242, $8,830, $8,909, $9,123, Certificated Salaries $0.00 $292, $1,020, $1,049, $1,079, (2) Classified Salaries $0.00 $351, $355, $358, $362, Employee Benefits $0.00 $309, $325, $342, $361, Books and Supplies $0.00 $1,125, $1,579, $1,610, $1,653, Services and Other Operating $0.00 $116, $117, $119, $122, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $2,196, $3,398, $3,481, $3,579, Excess (Deficiency) of Over $0.00 $7,046, $5,431, $5,428, $5,544, Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $7,046, $5,431, $5,428, $5,544, Beginning 9791 $0.00 $0.00 $7,046, $12,478, $17,906, Adjusted Beginning $0.00 $0.00 $7,046, $12,478, $17,906, Ending $0.00 $7,046, $12,478, $17,906, $23,450, s: (1) Tier III Transfer from Restricted Resource (2) (2.1) Object 1100: One-Time adjustment in based on projected actuals as of June 10, Print date: 8/28/2009 2:04 PM Page 64 of 105

148 Unrestricted Resources Only Resource: Cal-Safe Programs (Child Care & Development) Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $1,300, $1,071, $1,080, $1,106, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $1,300, $1,071, $1,080, $1,106, Certificated Salaries $0.00 $531, $548, $565, $582, Classified Salaries $0.00 $276, $277, $278, $279, (2) Employee Benefits $0.00 $276, $293, $311, $330, Books and Supplies $0.00 $68, $48, $49, $50, Services and Other Operating $0.00 $60, $15, $15, $15, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $1,212, $1,182, $1,219, $1,258, Excess (Deficiency) of Over $0.00 $87, ($111,247.25) ($138,567.95) ($152,286.75) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $87, ($111,247.25) ($138,567.95) ($152,286.75) Beginning 9791 $0.00 $0.00 $87, ($23,976.25) ($162,544.20) Adjusted Beginning $0.00 $0.00 $87, ($23,976.25) ($162,544.20) Ending $0.00 $87, ($23,976.25) ($162,544.20) ($314,830.95) s: (1) Tier III from Restricted Resource (2) (2.1) Object 2200: Adjustment To maintain expenditures at the level as of June 10, Print date: 8/28/2009 2:04 PM Page 65 of 105

149 Unrestricted Resources Only Resource: Emergency Repair Williams Case (6225) Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $543, $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $543, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $543, $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $543, $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $543, $543, $543, Adjusted Beginning $0.00 $0.00 $543, $543, $543, Ending $0.00 $543, $543, $543, $543, s: (1) (1.1) Object 8591: Prior Year Carryover only, per the district's budget. No expenditures in Print date: 8/28/2009 2:04 PM Page 66 of 105

150 Unrestricted Resources Only Resource: Partnership Academies Program (7220) Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $266, $268, $275, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $266, $268, $275, Certificated Salaries $0.00 $0.00 $64, $64, $64, Classified Salaries $0.00 $0.00 $5, $5, $5, Employee Benefits $0.00 $0.00 $21, $21, $21, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $91, $91, $91, Excess (Deficiency) of Over $0.00 $0.00 $175, $177, $184, Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $175, $177, $184, Beginning 9791 $0.00 $0.00 $0.00 $175, $353, Adjusted Beginning $0.00 $0.00 $0.00 $175, $353, Ending $0.00 $0.00 $175, $353, $537, s: (1) (1.1) Object 8590: The district left the revenues/expendtures in the restricted. Print date: 8/28/2009 2:04 PM Page 67 of 105

151 Unrestricted Resources Only Resource: California Partnership Academy (7220) Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $45, $46, $47, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $45, $46, $47, Certificated Salaries $0.00 $0.00 $8, $8, $8, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $3, $3, $3, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $11, $11, $11, Excess (Deficiency) of Over $0.00 $0.00 $34, $34, $35, Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $34, $34, $35, Beginning 9791 $0.00 $0.00 $0.00 $34, $68, Adjusted Beginning $0.00 $0.00 $0.00 $34, $68, Ending $0.00 $0.00 $34, $68, $104, s: (1) (1.1) Object 8590: The district left the revenues/expendtures in the restricted. Print date: 8/28/2009 2:04 PM Page 68 of 105

152 Unrestricted Resources Only Resource: Unrestricted: Locally defined Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $1, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $1, $0.00 $0.00 $0.00 $0.00 Ending $1, $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 69 of 105

153 Unrestricted Resources Only Resource: Medicaid / Healthy Families Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $14, $0.00 $0.00 $0.00 $0.00 (1) Total $14, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $15, $16, $16, $17, $17, Classified Salaries $36, $40, $40, $41, $41, Employee Benefits $25, $26, $28, $29, $31, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $78, $82, $85, $88, $90, Excess (Deficiency) of Over ($63,894.00) ($82,872.91) ($85,372.45) ($88,061.82) ($90,960.02) Interfund Transfers In $0.00 $0.00 $506, $506, $506, (2) Total $0.00 $0.00 $506, $506, $506, Net Increase (Decrease) in ($63,894.00) ($82,872.91) $421, $418, $415, Beginning 9791 $0.00 $0.00 ($84,267.91) $337, $756, Other Restatements 9795 $248, ($1,395.00) $0.00 $0.00 $0.00 Adjusted Beginning $248, ($1,395.00) ($84,267.91) $337, $756, Ending $184, ($84,267.91) $337, $756, $1,171, s: (1) Supported by Revenue Limit sources. (2) (2.1) Object 8919: Per district's interfund schedule. Print date: 8/28/2009 2:04 PM Page 70 of 105

154 Unrestricted Resources Only Resource: Medicaid / MAA Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $2,110, $1,247, $1,247, $1,247, $1,247, (1) Total $2,110, $1,247, $1,247, $1,247, $1,247, Certificated Salaries $41, $35, $37, $38, $39, Classified Salaries $196, $48, $49, $49, $49, Employee Benefits $102, $31, $33, $35, $38, Books and Supplies $471, $422, $426, $434, $446, Services and Other Operating $391, $368, $369, $372, $375, Capital Outlay $15, $5, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,218, $912, $916, $930, $949, Excess (Deficiency) of Over $892, $335, $331, $317, $297, Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $892, $335, $331, $317, $297, Beginning 9791 $0.00 $0.00 $334, $666, $983, Other Restatements 9795 ($1,462,297.91) ($826.57) $0.00 $0.00 $0.00 Adjusted Beginning ($1,462,297.91) ($826.57) $334, $666, $983, Ending ($570,192.91) $334, $666, $983, $1,281, s: (1) Supported by Local sources. Matched revenues to the district's June 23, 2009 Projected budget. Print date: 8/28/2009 2:04 PM Page 71 of 105

155 Unrestricted Resources Only Resource: Unrestricted: Locally defined Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $262, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $262, $0.00 $0.00 $0.00 $0.00 Ending $262, $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 72 of 105

156 Unrestricted Resources Only Resource: Unrestricted: Locally defined Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 ($247,519.73) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning ($247,519.73) $0.00 $0.00 $0.00 $0.00 Ending ($247,519.73) $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 73 of 105

157 Unrestricted Resources Only Resource: Section 504 Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $9, $0.00 $0.00 $0.00 $0.00 Total $9, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $13, $14, $14, $15, $15, Classified Salaries $6, $ $ $ $ Employee Benefits $5, $3, $4, $4, $4, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $25, $18, $19, $19, $20, Excess (Deficiency) of Over ($16,538.00) ($18,344.96) ($19,059.18) ($19,812.31) ($20,607.43) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($16,538.00) ($18,344.96) ($19,059.18) ($19,812.31) ($20,607.43) Beginning 9791 $0.00 $0.00 ($18,344.96) ($37,404.14) ($57,216.45) Other Restatements 9795 $1,342, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $1,342, $0.00 ($18,344.96) ($37,404.14) ($57,216.45) Ending $1,325, ($18,344.96) ($37,404.14) ($57,216.45) ($77,823.88) Print date: 8/28/2009 2:04 PM Page 74 of 105

158 Unrestricted Resources Only Resource: Joint Use / Outside Funded Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 ($267,249.87) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning ($267,249.87) $0.00 $0.00 $0.00 $0.00 Ending ($267,249.87) $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 75 of 105

159 Unrestricted Resources Only Resource: Rentals / Civic Center Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $308, $0.00 $0.00 $0.00 $0.00 (1) Total $308, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $336, $1,013, $1,022, $1,032, $1,041, Employee Benefits $60, $30, $32, $34, $36, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $396, $1,044, $1,055, $1,066, $1,077, Excess (Deficiency) of Over ($87,915.00) ($1,044,150.00) ($1,055,126.29) ($1,066,366.57) ($1,077,891.05) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($87,915.00) ($1,044,150.00) ($1,055,126.29) ($1,066,366.57) ($1,077,891.05) Beginning 9791 $0.00 $0.00 ($1,044,150.00) ($2,099,276.29) ($3,165,642.86) Other Restatements 9795 $1,779, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $1,779, $0.00 ($1,044,150.00) ($2,099,276.29) ($3,165,642.86) Ending $1,691, ($1,044,150.00) ($2,099,276.29) ($3,165,642.86) ($4,243,533.91) s: (1) Major support provided by Local with some Revenue Limit contribution. Print date: 8/28/2009 2:04 PM Page 76 of 105

160 Unrestricted Resources Only Resource: Earned Income/Self-Restricted Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $8, $0.00 $0.00 $0.00 $0.00 Total $8, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $8, $8, $8, $8, $8, (1) Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $8, $8, $8, $8, $8, Excess (Deficiency) of Over $0.00 ($8,046.00) ($8,125.72) ($8,281.21) ($8,506.41) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($8,046.00) ($8,125.72) ($8,281.21) ($8,506.41) Beginning 9791 $0.00 $0.00 ($8,046.00) ($16,171.72) ($24,452.93) Other Restatements 9795 ($207,214.99) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning ($207,214.99) $0.00 ($8,046.00) ($16,171.72) ($24,452.93) Ending ($207,214.99) ($8,046.00) ($16,171.72) ($24,452.93) ($32,959.34) s: (1) (1.1) Object 4491: FCMAT Adjustment - were reduced to zero, as no fiscal activity as of June 10, Print date: 8/28/2009 2:04 PM Page 77 of 105

161 Unrestricted Resources Only Resource: Livescan Services Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $933, $150, $150, $150, $150, (1) Total $933, $150, $150, $150, $150, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $174, $146, $148, $150, $151, Employee Benefits $78, $69, $73, $77, $82, Books and Supplies $8, $24, $24, $25, $25, Services and Other Operating $141, $ $ $ $ Capital Outlay $616, $134, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,019, $374, $246, $252, $260, Excess (Deficiency) of Over ($86,147.00) ($224,681.01) ($96,489.82) ($102,964.95) ($110,133.03) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($86,147.00) ($224,681.01) ($96,489.82) ($102,964.95) ($110,133.03) Beginning 9791 $0.00 $0.00 ($224,681.01) ($321,170.83) ($424,135.78) Other Restatements 9795 ($257,679.08) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning ($257,679.08) $0.00 ($224,681.01) ($321,170.83) ($424,135.78) Ending ($343,826.08) ($224,681.01) ($321,170.83) ($424,135.78) ($534,268.81) s: (1) Major support by Local resources and some Revenue Limit contribution. Matched revenues to the district's June 23, 2009 Projected budget. Print date: 8/28/2009 2:04 PM Page 78 of 105

162 Unrestricted Resources Only Resource: Unrestricted: Locally defined Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 ($200.00) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning ($200.00) $0.00 $0.00 $0.00 $0.00 Ending ($200.00) $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 79 of 105

163 Unrestricted Resources Only Resource: Stores Revolving Fund Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local ($1,612.00) $0.00 $0.00 $0.00 $0.00 Total ($1,612.00) $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($1,612.00) $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($1,612.00) $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $1, $1, $1, Other Restatements 9795 $5, $1, $0.00 $0.00 $0.00 Adjusted Beginning $5, $1, $1, $1, $1, Ending $4, $1, $1, $1, $1, Print date: 8/28/2009 2:04 PM Page 80 of 105

164 Unrestricted Resources Only Resource: Liability Insurance Fund Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local ($1,272.00) $0.00 $0.00 $0.00 $0.00 Total ($1,272.00) $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($1,272.00) $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($1,272.00) $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $1, $1, $1, Other Restatements 9795 ($11,457.79) $1, $0.00 $0.00 $0.00 Adjusted Beginning ($11,457.79) $1, $1, $1, $1, Ending ($12,729.79) $1, $1, $1, $1, Print date: 8/28/2009 2:04 PM Page 81 of 105

165 Unrestricted Resources Only Resource: Unrestricted: Locally defined Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $ $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $ $0.00 $0.00 $0.00 $0.00 Ending $ $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 82 of 105

166 Unrestricted Resources Only Resource: Ret Med Benefits/Operations Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $10, $0.00 $0.00 $0.00 $0.00 Total $10, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $192, $1,344, $1,344, $1,344, $1,344, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $192, $1,344, $1,344, $1,344, $1,344, Excess (Deficiency) of Over ($182,433.00) ($1,344,085.00) ($1,344,085.00) ($1,344,085.00) ($1,344,085.00) Interfund Transfers In $0.00 $0.00 $587, $587, $587, (1) Interfund Transfers Out $557, $617, $572, $674, $674, (2) Total ($557,221.00) ($617,626.00) $14, ($87,281.00) ($87,281.00) Net Increase (Decrease) in ($739,654.00) ($1,961,711.00) ($1,329,347.00) ($1,431,366.00) ($1,431,366.00) Beginning 9791 $0.00 $0.00 ($1,961,711.00) ($3,291,058.00) ($4,722,424.00) Other Restatements 9795 ($4,508,423.55) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning ($4,508,423.55) $0.00 ($1,961,711.00) ($3,291,058.00) ($4,722,424.00) Ending ($5,248,077.55) ($1,961,711.00) ($3,291,058.00) ($4,722,424.00) ($6,153,790.00) s: (1) (1.1) Object 8919: Per district's interfund schedule. (2) (2.1) Object 7619: Per district's interfund schedule. Print date: 8/28/2009 2:04 PM Page 83 of 105

167 Unrestricted Resources Only Resource: Dist Supt to City Heights Ed Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $11, $0.00 $0.00 $0.00 $0.00 (1) Total $11, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $225, $74, $77, $79, $81, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $56, $20, $21, $23, $24, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $282, $95, $98, $102, $106, Excess (Deficiency) of Over ($271,101.00) ($95,020.00) ($98,763.37) ($102,714.09) ($106,888.59) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($271,101.00) ($95,020.00) ($98,763.37) ($102,714.09) ($106,888.59) Beginning 9791 $0.00 $0.00 ($95,020.00) ($193,783.37) ($296,497.46) Other Restatements 9795 $666, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $666, $0.00 ($95,020.00) ($193,783.37) ($296,497.46) Ending $395, ($95,020.00) ($193,783.37) ($296,497.46) ($403,386.05) s: (1) Supported by Revenue Limit sources. Print date: 8/28/2009 2:04 PM Page 84 of 105

168 Unrestricted Resources Only Resource: Unrestricted: Contributed Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $3,510, $1,500, $0.00 $0.00 $0.00 (1) Total $3,510, $1,500, $0.00 $0.00 $0.00 Certificated Salaries $562, $630, $0.00 $0.00 $0.00 Classified Salaries $423, $419, $0.00 $0.00 $0.00 Employee Benefits $267, $58, $0.00 $0.00 $0.00 Books and Supplies $1,229, $1,369, $0.00 $0.00 $0.00 Services and Other Operating $503, $482, $0.00 $0.00 $0.00 Capital Outlay $5, $10, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $2,991, $2,969, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $519, ($1,469,033.00) $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $519, ($1,469,033.00) $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 ($1,470,741.00) ($1,470,741.00) ($1,470,741.00) Other Restatements 9795 $765, ($1,708.00) $0.00 $0.00 $0.00 Adjusted Beginning $765, ($1,708.00) ($1,470,741.00) ($1,470,741.00) ($1,470,741.00) Ending $1,284, ($1,470,741.00) ($1,470,741.00) ($1,470,741.00) ($1,470,741.00) s: (1) Matched revenues to the district's June 23, 2009 Projected budget. Per district program is being discontinued in the out-years. Print date: 8/28/2009 2:04 PM Page 85 of 105

169 Unrestricted Resources Only Resource: Mason/Tech Comm/Fund Raiser Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $81, $0.00 $0.00 $0.00 $0.00 (1) Total $81, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $62, $63, $64, $66, Services and Other Operating $77, $10, $10, $10, $10, Capital Outlay $4, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $81, $72, $73, $74, $76, Excess (Deficiency) of Over $0.00 ($72,581.00) ($73,201.06) ($74,410.46) ($76,162.06) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($72,581.00) ($73,201.06) ($74,410.46) ($76,162.06) Beginning 9791 $0.00 $0.00 ($72,581.00) ($145,782.06) ($220,192.52) Other Restatements 9795 $224, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $224, $0.00 ($72,581.00) ($145,782.06) ($220,192.52) Ending $224, ($72,581.00) ($145,782.06) ($220,192.52) ($296,354.58) s: (1) Supported by Revenue Limit sources. Print date: 8/28/2009 2:04 PM Page 86 of 105

170 Unrestricted Resources Only Resource: Jerabek Family Faculty Organiz Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local ($10,174.00) $70, $70, $70, $70, (1) Total ($10,174.00) $70, $70, $70, $70, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $53, $40, $40, $41, $41, Employee Benefits $3, $4, $4, $4, $4, Books and Supplies $11, ($974.00) ($983.65) ($1,002.47) ($1,029.73) Services and Other Operating $ $23, $23, $23, $23, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $69, $67, $68, $69, $69, Excess (Deficiency) of Over ($79,278.00) $2, $1, $ $ Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($79,278.00) $2, $1, $ $ Beginning 9791 $0.00 $0.00 $2, $3, $4, Other Restatements 9795 $4, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $4, $0.00 $2, $3, $4, Ending ($74,398.53) $2, $3, $4, $5, s: (1) Supported by Revenue Limit and Local revenue resources. Matched revenues to the district's June 23, 2009 Projected budget. Print date: 8/28/2009 2:04 PM Page 87 of 105

171 Unrestricted Resources Only Resource: E.B.Scripps - A.F. Partnership Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $17, $17, $17, $17, Classified Salaries $0.00 $49, $49, $50, $50, Employee Benefits $0.00 $30, $31, $34, $36, Books and Supplies $0.00 $5, $5, $5, $5, Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $101, $104, $106, $109, Excess (Deficiency) of Over $0.00 ($101,986.00) ($104,351.69) ($106,976.86) ($109,880.30) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($101,986.00) ($104,351.69) ($106,976.86) ($109,880.30) Beginning 9791 $0.00 $0.00 ($101,986.00) ($206,337.69) ($313,314.55) Adjusted Beginning $0.00 $0.00 ($101,986.00) ($206,337.69) ($313,314.55) Ending $0.00 ($101,986.00) ($206,337.69) ($313,314.55) ($423,194.85) Print date: 8/28/2009 2:04 PM Page 88 of 105

172 Unrestricted Resources Only Resource: Retro Salary Adjustment Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $163, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $163, $0.00 $0.00 $0.00 $0.00 Ending $163, $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 89 of 105

173 Unrestricted Resources Only Resource: Unrestricted: Locally defined Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $8, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $8, $0.00 $0.00 $0.00 $0.00 Ending $8, $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 90 of 105

174 Unrestricted Resources Only Resource: Unrestricted: Locally defined Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $4, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $4, $0.00 $0.00 $0.00 $0.00 Ending $4, $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 91 of 105

175 Unrestricted Resources Only Resource: Unrestricted: Locally defined Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $9, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $9, $0.00 $0.00 $0.00 $0.00 Ending $9, $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 92 of 105

176 Unrestricted Resources Only Resource: Unrestricted: Locally defined Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $3, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $3, $0.00 $0.00 $0.00 $0.00 Ending $3, $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 93 of 105

177 Unrestricted Resources Only Resource: Charter School of San Diego Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $ $0.00 $0.00 $0.00 $0.00 Total $ $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 (1) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $ $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $ $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 ($306.66) ($306.66) ($306.66) Other Restatements 9795 $0.00 ($306.66) $0.00 $0.00 $0.00 Adjusted Beginning $0.00 ($306.66) ($306.66) ($306.66) ($306.66) Ending $ ($306.66) ($306.66) ($306.66) ($306.66) s: (1) (1.1) Object 5800: FCMAT Adjustment to clear out unused resource. Print date: 8/28/2009 2:04 PM Page 94 of 105

178 Unrestricted Resources Only Resource: Clr Acct / Duplicating Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local ($584,824.00) $0.00 $0.00 $0.00 $0.00 Total ($584,824.00) $0.00 $0.00 $0.00 $0.00 Certificated Salaries $35, $31, $32, $33, $34, Classified Salaries $300, $334, $338, $342, $345, Employee Benefits $141, $146, $154, $163, $173, Books and Supplies $157, $178, $180, $184, $189, Services and Other Operating ($524,406.00) ($504,953.00) ($498,659.48) ($486,540.65) ($469,472.79) Capital Outlay $15, $15, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $125, $202, $207, $236, $273, Excess (Deficiency) of Over ($710,643.00) ($202,009.98) ($207,740.85) ($236,912.67) ($273,609.06) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($710,643.00) ($202,009.98) ($207,740.85) ($236,912.67) ($273,609.06) Beginning 9791 $0.00 $0.00 $312, $104, ($132,230.30) Other Restatements 9795 ($12,929,378.31) $514, $0.00 $0.00 $0.00 Adjusted Beginning ($12,929,378.31) $514, $312, $104, ($132,230.30) Ending ($13,640,021.31) $312, $104, ($132,230.30) ($405,839.36) Print date: 8/28/2009 2:04 PM Page 95 of 105

179 Unrestricted Resources Only Resource: Clr Acct / Inspectors Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $15, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $15, $0.00 $0.00 $0.00 $0.00 Ending $15, $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 96 of 105

180 Unrestricted Resources Only Resource: Clr Acct / Transportation/FTri Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local ($37,254.00) $0.00 $0.00 $0.00 $0.00 (1) Total ($37,254.00) $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $7, $73, $73, $73, $73, Employee Benefits $ $16, $16, $16, $16, Books and Supplies $0.00 $6, $6, $6, $6, Services and Other Operating ($45,353.00) ($95,612.00) ($95,602.59) ($95,584.65) ($95,559.96) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total ($37,254.00) $0.00 $71.54 $ $ Excess (Deficiency) of Over $0.00 $0.00 ($71.54) ($210.67) ($410.88) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 ($71.54) ($210.67) ($410.88) Beginning 9791 $0.00 $0.00 $0.00 ($71.54) ($282.21) Other Restatements 9795 $136, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $136, $0.00 $0.00 ($71.54) ($282.21) Ending $136, $0.00 ($71.54) ($282.21) ($693.09) s: (1) Clearing account - Expenses supported by Revenue Limit sources. Print date: 8/28/2009 2:04 PM Page 97 of 105

181 Unrestricted Resources Only Resource: Cir Res Discover Prgm(POS&CON) Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local ($42,885.00) $0.00 $0.00 $0.00 $0.00 Total ($42,885.00) $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($42,885.00) $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($42,885.00) $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending ($42,885.00) $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 98 of 105

182 Unrestricted Resources Only Resource: Clr Acct / Employee Benefits Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $ $ $ $ Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $ $ $ $ Excess (Deficiency) of Over $0.00 ($245.00) ($245.00) ($245.00) ($245.00) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($245.00) ($245.00) ($245.00) ($245.00) Beginning 9791 $0.00 $0.00 ($245.00) ($490.00) ($735.00) Other Restatements 9795 ($1,992,657.21) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning ($1,992,657.21) $0.00 ($245.00) ($490.00) ($735.00) Ending ($1,992,657.21) ($245.00) ($490.00) ($735.00) ($980.00) Print date: 8/28/2009 2:04 PM Page 99 of 105

183 Unrestricted Resources Only Resource: Clr Acct / Procurement Cards Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 $5, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $5, $0.00 $0.00 $0.00 $0.00 Ending $5, $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 100 of 105

184 Unrestricted Resources Only Resource: Clr Acct/Fleet Maint(POS&CON) Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local ($522.00) $0.00 $0.00 $0.00 $0.00 (1) Total ($522.00) $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $1,615, $1,683, $1,704, $1,725, $1,746, Employee Benefits $617, $635, $666, $701, $739, Books and Supplies $1,729, $2,190, $2,264, $2,340, $2,440, Services and Other Operating ($3,963,570.00) ($4,509,595.92) ($4,505,297.55) ($4,497,088.19) ($4,485,738.27) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total ($522.00) $0.00 $130, $270, $440, Excess (Deficiency) of Over $0.00 $0.00 ($130,832.36) ($270,174.17) ($440,813.49) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 ($130,832.36) ($270,174.17) ($440,813.49) Beginning 9791 $0.00 $0.00 $0.00 ($130,832.36) ($401,006.53) Other Restatements 9795 ($682.94) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning ($682.94) $0.00 $0.00 ($130,832.36) ($401,006.53) Ending ($682.94) $0.00 ($130,832.36) ($401,006.53) ($841,820.02) s: (1) Clearing account for Fleet Maintenance supported by Revenue Limit sources. Print date: 8/28/2009 2:04 PM Page 101 of 105

185 Unrestricted Resources Only Resource: Unrestricted: Locally defined Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Other Restatements 9795 ($111,617.66) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning ($111,617.66) $0.00 $0.00 $0.00 $0.00 Ending ($111,617.66) $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:04 PM Page 102 of 105

186 Unrestricted Resources Only Resource: State Lottery Unrestricted Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $13,605, $12,657, $12,669, $12,810, $13,171, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $13,605, $12,657, $12,669, $12,810, $13,171, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $13,605, $12,657, $12,669, $12,810, $13,171, Contributions ($13,605,088.00) $0.00 $0.00 $0.00 $0.00 (1) Total ($13,605,088.00) $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $12,657, $12,669, $12,810, $13,171, Beginning 9791 $0.00 $0.00 $12,657, $25,327, $38,137, Adjusted Beginning $0.00 $0.00 $12,657, $25,327, $38,137, Ending $0.00 $12,657, $25,327, $38,137, $51,308, s: (1) No expenditures in this resource. District transfers out all current year revenues. Print date: 8/28/2009 2:04 PM Page 103 of 105

187 Unrestricted Resources Only Resource: Class-size Reduction Grade 9 Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $377, $400, $383, $387, $398, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $377, $400, $383, $387, $398, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $377, $400, $383, $387, $398, Contributions ($377,842.00) $0.00 $0.00 $0.00 $0.00 (1) Total ($377,842.00) $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $400, $383, $387, $398, Beginning 9791 $0.00 $0.00 $400, $784, $1,172, Adjusted Beginning $0.00 $0.00 $400, $784, $1,172, Ending $0.00 $400, $784, $1,172, $1,570, s: (1) No expenditures in this resource. District transfers out all current year revenue. Print date: 8/28/2009 2:04 PM Page 104 of 105

188 Unrestricted Resources Only Resource: Class Size Reduction, K-3 Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $38,672, $40,565, $35,505, $35,825, $36,685, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $38,672, $40,565, $35,505, $35,825, $36,685, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $38,672, $40,565, $35,505, $35,825, $36,685, Contributions ($38,672,438.00) $0.00 $0.00 $0.00 $0.00 (2) Total ($38,672,438.00) $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $40,565, $35,505, $35,825, $36,685, Beginning 9791 $0.00 $0.00 $40,565, $76,070, $111,896, Adjusted Beginning $0.00 $0.00 $40,565, $76,070, $111,896, Ending $0.00 $40,565, $76,070, $111,896, $148,581, s: (1) (1.1) Object 8434: K-3 CSR - Posted from the district's spreadsheet (CSR Calc), did not post & cut list for revenue deductions. (2) No expenditures in this resource. District Transfers out all current year revenues. Print date: 8/28/2009 2:04 PM Page 105 of 105

189 Restricted Resources Only Resource: Community Day Schools Revenue Limit Sources $479, $357, $287, $287, $287, Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $337, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $816, $357, $287, $287, $287, Certificated Salaries $1,543, $1,416, $1,454, $1,492, $1,531, Classified Salaries $279, $136, $138, $136, $137, (1) Employee Benefits $597, $430, $459, $490, $525, (2) Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 (3) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $2,420, $1,984, $2,052, $2,119, $2,195, Excess (Deficiency) of Over ($1,604,056.00) ($1,626,945.69) ($1,764,372.95) ($1,831,636.08) ($1,907,338.33) Contributions $1,604, $1,626, $1,764, $1,831, $1,907, Total $1,604, $1,626, $1,764, $1,831, $1,907, Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 ($0.31) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning ($0.31) $0.00 $0.00 $0.00 $0.00 Ending ($0.31) $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 2400: This amount is from the District's " BUDGET REDUCS" spreadsheet and represents the savings in this resource for the four day furlough of all classified. I increased it by.92% in to mimic rule CD 03. LK (2) (2.1) Object 3402: This amount is from the District's " BUDGET REDUCS" spreadsheet and represents the savings on employer taxes due to the four day furlough for all classified. LK (3) (3.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. Print date: 8/28/2009 2:09 PM Page 1 of 20

190 Restricted Resources Only Resource: FCMAT Budget Reductions Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 ($1,668,995.00) ($1,682,848.00) (1) Classified Salaries $0.00 $0.00 $0.00 ($818,000.00) ($828,634.00) (2) Employee Benefits $0.00 $0.00 $0.00 ($757,144.00) ($795,001.00) (3) Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 ($3,244,139.00) ($3,306,483.00) Excess (Deficiency) of Over $0.00 $0.00 $0.00 $3,244, $3,306, Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $3,244, $3,306, Beginning 9791 $0.00 $0.00 $0.00 $0.00 $3,244, Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $3,244, Ending $0.00 $0.00 $0.00 $3,244, $6,550, s: (1) (1.1) Object 1300: This amount is from the District's BUDGET REDUCS spreadsheet. I increased it by.83% in to mimic rule CD 07. LK (2) (2.1) Object 2400: This amount is from the District's BUDGET REDUCS spreadsheet and represents the savings in "other restricted" resources for the four day classified furlough. I increased in 1.3% ion to mimic rule CD 02. LK (3) (3.1) Object 3101: This amount is from the District's BUDGET REDUCS spreadsheet. I increased by 5% the average of the annual increase in 3000s. LK Print date: 8/28/2009 2:09 PM Page 2 of 20

191 Restricted Resources Only Resource: Title I Basic Program Federal $51,274, $51,552, $75,357, $43,540, $43,540, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $51,274, $51,552, $75,357, $43,540, $43,540, Certificated Salaries $19,384, $18,662, $19,154, $19,660, $20,181, Classified Salaries $3,742, $2,876, $2,861, $2,892, $2,923, (2) Employee Benefits $6,868, $6,297, $6,695, $7,164, $7,678, (3) Books and Supplies $3,205, $8,149, $8,230, $8,388, $8,616, Services and Other Operating $15,778, $13,200, $13,213, $13,238, $13,273, (4) Capital Outlay $21, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $2,273, $2,365, $1,301, $1,301, $1,301, (5) Total $51,274, $51,552, $51,455, $52,644, $53,975, Excess (Deficiency) of Over $0.00 $0.00 $23,901, ($9,104,627.10) ($10,435,592.60) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $23,901, ($9,104,627.10) ($10,435,592.60) Beginning 9791 $0.00 $0.00 $0.00 $23,901, $14,797, Adjusted Beginning $0.00 $0.00 $0.00 $23,901, $14,797, Ending $0.00 $0.00 $23,901, $14,797, $4,361, s: (1) (1.1) Object 8290: Changed amount to agree with CDE website. LK (1.2) Object 8292: District has not booked revenue for the Title I Funds under ARRA; revenue will be posted at First Interim (2) (2.1) Object 2100: Line 55 - SERP Savings. (3) (3.1) Object 3000: Line 55 - SERP Savings. (4) (4.1) Object 5100: Restored this to original number to match 5000 on William's sheet. LK (5) (5.1) Object 7310: Adjusted indirect in per district's budget. Print date: 8/28/2009 2:09 PM Page 3 of 20

192 Restricted Resources Only Resource: Title I SAIT Team 2 Federal $62, $25, $0.00 $0.00 $0.00 (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $62, $25, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $62, $25, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $62, $25, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8291: This account has carryover only. LK Print date: 8/28/2009 2:09 PM Page 4 of 20

193 Restricted Resources Only Resource: Title I SAIT Corrective Action Federal $447, $ $0.00 $0.00 $0.00 (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $447, $ $0.00 $0.00 $0.00 Certificated Salaries $180, $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $43, $0.00 $0.00 $0.00 $0.00 Books and Supplies $188, $ $0.00 $0.00 $0.00 Services and Other Operating $15, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $20, $11.00 $0.00 $0.00 $0.00 Total $447, $ $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($0.47) $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.47) $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending ($0.47) $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8291: This account has carryover only. LK Print date: 8/28/2009 2:09 PM Page 5 of 20

194 Restricted Resources Only Resource: Title I Delinquent Federal $18, $2, $2, $2, $2, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $18, $2, $2, $2, $2, Certificated Salaries $6, $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $1, $0.00 $0.00 $0.00 $0.00 Books and Supplies $9, $2, $2, $2, $2, (2) Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $ $ $ $ $ Total $18, $2, $2, $2, $2, Excess (Deficiency) of Over $ $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $ $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $ $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8290: Amount per CDE website. LK (2) (2.1) Object 4301: Reduced this object to balance resource in the out years. LK Print date: 8/28/2009 2:09 PM Page 6 of 20

195 Restricted Resources Only Resource: Even Start Jumping Jack Odd Yr Federal $544, $175, $163, $163, $163, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $544, $175, $163, $163, $163, Certificated Salaries $112, $43, $44, $44, $45, Classified Salaries $7, $0.00 $0.00 $0.00 $0.00 Employee Benefits $35, $10, $10, $11, $12, Books and Supplies $19, $7, $7, $7, $7, Services and Other Operating $369, $114, $101, $100, $98, (2) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $544, $175, $163, $163, $163, Excess (Deficiency) of Over $0.34 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.34 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.34 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8290: Amount per award letter. LK (2) (2.1) Object 5150: Reduced this object to balance resource. LK Print date: 8/28/2009 2:09 PM Page 7 of 20

196 Restricted Resources Only Resource: Title I PI/CH 19 Federal $750, $2, $0.00 $0.00 $0.00 (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $750, $2, $0.00 $0.00 $0.00 Certificated Salaries $17, $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $1, $0.00 $0.00 $0.00 $0.00 Books and Supplies $470, $2, $0.00 $0.00 $0.00 Services and Other Operating $232, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $28, $ $0.00 $0.00 $0.00 Total $750, $2, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8291: Carryover only in this resource. LK Print date: 8/28/2009 2:09 PM Page 8 of 20

197 Restricted Resources Only Resource: ARRA Fiscal Stablization Federal $0.00 $52,080, $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $52,080, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $12,360, $6,478, $0.00 (1) Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $17,887, $16,229, $0.00 (2) Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $30,247, $22,708, $0.00 Excess (Deficiency) of Over $0.00 $52,080, ($30,247,208.00) ($22,708,027.00) $0.00 Contributions $0.00 $0.00 $0.00 $874, $0.00 Total $0.00 $0.00 $0.00 $874, $0.00 Net Increase (Decrease) in $0.00 $52,080, ($30,247,208.00) ($21,833,657.00) $0.00 Beginning 9791 $0.00 $0.00 $52,080, $21,833, $0.00 Adjusted Beginning $0.00 $0.00 $52,080, $21,833, $0.00 Ending $0.00 $52,080, $21,833, $0.00 $0.00 s: (1) (1.1) Object 1000: Line State Fiscal Stabilization Fund (SFSF), one-time transfer from unrestricted. (2) (2.1) Object 3101: Line State Fiscal Stabilization Fund (SFSF), one-time transfer from unrestricted. (2.2) Object 3102: Line 55 - SERP Savings Annual Payment. Five Year payments. Years & paid by restricted, balance of payments from unrestricted. Print date: 8/28/2009 2:09 PM Page 9 of 20

198 Restricted Resources Only Resource: IDEA Part B Local Entitlement Federal $21,940, $22,211, $22,211, $22,211, $22,211, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $21,940, $22,211, $22,211, $22,211, $22,211, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $12,963, $12,343, $12,448, $12,666, $12,888, (2) Employee Benefits $8,761, $9,868, $8,990, $9,901, $10,907, (3) Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 (4) Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $21,725, $22,211, $21,438, $22,567, $23,796, Excess (Deficiency) of Over $215, $0.00 $772, ($356,664.88) ($1,584,824.11) Contributions ($215,229.00) $0.00 $0.00 $0.00 $1,168, (5) Total ($215,229.00) $0.00 $0.00 $0.00 $1,168, Net Increase (Decrease) in $0.00 $0.00 $772, ($356,664.88) ($416,334.37) Beginning 9791 $0.00 $0.00 $0.00 $772, $416, Adjusted Beginning $0.00 $0.00 $0.00 $772, $416, Ending $0.00 $0.00 $772, $416, $0.00 s: (1) (1.1) Object 8181: Amount per CDE website. LK (2) (2.1) Object 2100: Line 55 - SERP Savings. (3) (3.1) Object 3101: Line 55 - SERP Savings. (3.2) Object 3401: Adjust HW Benefits to match the district's budget in (4) (4.1) Object 4300: Match the district's budget in for supplies. (5) Resource will begin encroaching in Print date: 8/28/2009 2:09 PM Page 10 of 20

199 Restricted Resources Only Resource: SE:IDEA Local Assist/Pvt Sch Federal $0.00 $254, $254, $254, $254, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $254, $254, $254, $254, Certificated Salaries $127, $162, $137, $142, $148, (2) Classified Salaries $36, $37, $38, $38, $39, Employee Benefits $50, $54, $51, $55, $59, (3) Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $215, $254, $227, $236, $246, Excess (Deficiency) of Over ($215,229.00) $0.00 $27, $17, $7, Contributions $215, $0.00 $0.00 $0.00 $0.00 Total $215, $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $27, $17, $7, Beginning 9791 $0.00 $0.00 $0.00 $27, $44, Adjusted Beginning $0.00 $0.00 $0.00 $27, $44, Ending $0.00 $0.00 $27, $44, $52, s: (1) (1.1) Object 8181: Amount per CDE website. LK (2) (2.1) Object 1000: Line 55 - SERP Savings. (3) (3.1) Object 3102: Line 55 - SERP Savings. Print date: 8/28/2009 2:09 PM Page 11 of 20

200 Restricted Resources Only Resource: IDEA Part B ARRA Local Agency Entitlement Federal $0.00 $0.00 $12,878, $12,899, $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $12,878, $12,899, $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $12,878, $12,899, $0.00 (1) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $12,878, $12,899, $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) Moved expenses from Resource 6500\Object 5151 Print date: 8/28/2009 2:09 PM Page 12 of 20

201 Restricted Resources Only Resource: Pl Preschool Cont Federal $889, $892, $892, $892, $892, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $889, $892, $892, $892, $892, Certificated Salaries $673, $670, $667, $688, $710, (2) Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $176, $173, $180, $194, $208, (3) Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $39, $48, $25, $25, $25, Total $889, $892, $873, $908, $945, Excess (Deficiency) of Over $0.00 $0.00 $19, ($15,606.97) ($52,300.95) Contributions $0.00 $0.00 $0.00 $0.00 $48, (4) Total $0.00 $0.00 $0.00 $0.00 $48, Net Increase (Decrease) in $0.00 $0.00 $19, ($15,606.97) ($3,558.30) Beginning 9791 $0.00 $0.00 $0.00 $19, $3, Adjusted Beginning $0.00 $0.00 $0.00 $19, $3, Ending $0.00 $0.00 $19, $3, $0.00 s: (1) (1.1) Object 8182: Amount per award letter. LK (2) (2.1) Object 1000: Line 55 - SERP Savings. (3) (3.1) Object 3102: Line 55 - SERP Savings. (4) Resource will begin to encroach in Print date: 8/28/2009 2:09 PM Page 13 of 20

202 Restricted Resources Only Resource: Pre school desired results Federal $11, $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $11, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $ $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $57.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $10, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $ $0.00 $0.00 $0.00 $0.00 Total $11, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:09 PM Page 14 of 20

203 Restricted Resources Only Resource: IDEA Part B Preschool ARRA Federal $0.00 $0.00 $916, $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $916, $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $916, $0.00 $0.00 (1) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $916, $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 5801: Move Expenses from Resource 6500\Object 5151 Print date: 8/28/2009 2:09 PM Page 15 of 20

204 Restricted Resources Only Resource: Idea Part C Preschool Entitle Federal $1,195, $1,223, $1,223, $1,223, $1,223, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,195, $1,223, $1,223, $1,223, $1,223, Certificated Salaries $793, $840, $836, $863, $890, (2) Classified Salaries $94, $65, $66, $67, $68, Employee Benefits $254, $251, $262, $282, $303, (3) Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $52, $66, $35, $35, $35, (4) Total $1,195, $1,223, $1,200, $1,247, $1,297, Excess (Deficiency) of Over $0.00 $0.00 $22, ($24,286.52) ($74,287.99) Contributions $0.00 $0.00 $0.00 $1, $74, (5) Total $0.00 $0.00 $0.00 $1, $74, Net Increase (Decrease) in $0.00 $0.00 $22, ($22,978.59) $0.00 Beginning 9791 $0.00 $0.00 $0.00 $22, $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $22, $0.00 Ending $0.00 $0.00 $22, $0.00 $0.00 s: (1) (1.1) Object 8182: Amount per award letter. LK (2) (2.1) Object 1000: Line 55 - SERP Savings. (3) (3.1) Object 3102: Line 55 - SERP Savings. (4) (4.1) Object 7310: Adjusted indirect to match the district's budget. (5) Resource begins to encroach in Print date: 8/28/2009 2:09 PM Page 16 of 20

205 Restricted Resources Only Resource: IDEA Part B ARRA Preschool Federal $0.00 $0.00 $1,404, $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $1,404, $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $1,404, $0.00 $0.00 (1) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $1,404, $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 5101: Move Expenses from Resource 6500/Object 5151 Print date: 8/28/2009 2:09 PM Page 17 of 20

206 Restricted Resources Only Resource: Special Ed: IDEA Infant Discr Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:09 PM Page 18 of 20

207 Restricted Resources Only Resource: IDEA: SEEC Staff Dev Federal $13, $10, $6, $6, $6, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $13, $10, $6, $6, $6, Certificated Salaries $3, $1, $1, $1, $1, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $ $ $ $ $ Books and Supplies $2, $ $1, $1, $ (2) Services and Other Operating $7, $7, $3, $3, $3, (3) Direct Support/Indirect Cost $ $ $ $ $ Total $13, $10, $6, $6, $6, Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8182: Changed amount to agree with award letter. LK (2) (2.1) Object 4301: Added small amount to supplies to balance resource after zapping $4,000 in consultants. LK (3) (3.1) Object 5801: Zapped this resource to get rid of encroachment. There were no consultants paid in LK Print date: 8/28/2009 2:09 PM Page 19 of 20

208 Restricted Resources Only Resource: Spec Ed: State Improvemnt Grnt Federal $9, $7, $6, $6, $6, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $9, $7, $6, $6, $6, Certificated Salaries $8, $1, $1, $1, $1, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $1, $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $5, $4, $4, $4, (2) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $9, $7, $6, $6, $6, Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8182: Changed this amount to agree with actual revenue received to date per BA spreadsheet. LK (2) (2.1) Object 5207: Increase this object to match increased revenue and balance resource. LK Print date: 8/28/2009 2:09 PM Page 20 of 20

209 Restricted Resources Only Resource: Early Intervention Federal $297, $297, $297, $297, $297, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $297, $297, $297, $297, $297, Certificated Salaries $90, $91, $94, $97, $100, Classified Salaries $122, $116, $117, $118, $119, Employee Benefits $70, $72, $76, $81, $86, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $ $ $0.00 $0.00 $0.00 (2) Direct Support/Indirect Cost $13, $16, $8, $8, $8, (3) Total $297, $297, $297, $306, $315, Excess (Deficiency) of Over $0.00 $2.00 ($322.62) ($9,150.74) ($18,575.27) Contributions $0.00 $0.00 $ $9, $18, (4) Total $0.00 $0.00 $ $9, $18, Net Increase (Decrease) in $0.00 $2.00 ($0.46) $0.00 $0.00 Beginning 9791 $0.00 ($1.54) $0.46 $0.00 $0.00 Adjusted Beginning $0.00 ($1.54) $0.46 $0.00 $0.00 Ending $0.00 $0.46 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8182: Amount per award letter. LK (2) (2.1) Object 5801: Zapped this object to reduce encroachment. LK (3) (3.1) Object 7310: Adjusted to the district's budget. (4) Resource begins to encroach in Print date: 8/28/2009 2:14 PM Page 1 of 20

210 Restricted Resources Only Resource: Dept of Rehab: Transition Part Federal $155, $155, $155, $155, $155, Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $155, $155, $155, $155, $155, Certificated Salaries $87, $88, $91, $94, $96, Classified Salaries $30, $26, $26, $27, $27, Employee Benefits $30, $31, $33, $35, $37, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $6, $8, $4, $4, $4, (1) Total $155, $155, $156, $161, $166, Excess (Deficiency) of Over ($1.00) $0.00 ($983.53) ($6,085.26) ($11,476.85) Contributions $0.00 $0.00 $ $6, $11, (2) Total $0.00 $0.00 $ $6, $11, Net Increase (Decrease) in ($1.00) $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending ($1.00) $0.00 $0.00 $0.00 $0.00 s: (1) Adjusted to the district's budget. (2) Resource begins to encroach in Print date: 8/28/2009 2:14 PM Page 2 of 20

211 Restricted Resources Only Resource: VATEA Title II Sec Ed Federal $1,245, $1,194, $1,193, $1,193, $1,193, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,245, $1,194, $1,193, $1,193, $1,193, Certificated Salaries $200, $255, $1,056, $1,059, $1,062, (2) Classified Salaries $372, $321, $323, $327, $331, (3) Employee Benefits $174, $169, $486, $497, $508, (4) Books and Supplies $296, $272, $254, $234, $213, (5) Services and Other Operating $146, $143, $144, $146, $150, Direct Support/Indirect Cost $55, $30, $30, $30, $30, Total $1,245, $1,194, $2,295, $2,296, $2,296, Excess (Deficiency) of Over $0.00 $0.00 ($1,102,690.76) ($1,103,170.41) ($1,103,651.24) Contributions $0.00 $0.00 $1,102, $1,103, $1,103, (6) Total $0.00 $0.00 $1,102, $1,103, $1,103, Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8290: Amount per award letter. LK (2) (2.1) Object 1000: Line 68 - Shift cost of Professional Development from Unrestricted. (3) (3.1) Object 2200: Line 55 - SERP Savings. (4) (4.1) Object 3102: Line 55 - SERP Savings. (4.2) Object 3103: Line 68 - Shift cost of Professional Development from Unrestricted. (5) (5.1) Object 4301: This object reduced to balance resource. LK (6) (6.1) Object 8980: Encroachment created by posting of Line 68 - Shift cost of Professional Development from Unrestricted. Print date: 8/28/2009 2:14 PM Page 3 of 20

212 Restricted Resources Only Resource: IASA: Drug Free Schools Federal $831, $783, $636, $636, $636, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $831, $783, $636, $636, $636, Certificated Salaries $436, $445, $459, $473, $487, Classified Salaries $30, $23, $23, $23, $24, Employee Benefits $140, $155, $168, $182, $198, Books and Supplies $166, $11, $11, $11, $11, (2) Services and Other Operating $21, $5, $0.00 $0.00 $0.00 (3) Direct Support/Indirect Cost $36, $42, $42, $42, $42, Total $832, $683, $705, $734, $765, Excess (Deficiency) of Over ($404.00) $100, ($68,877.05) ($97,688.33) ($128,491.42) Contributions $0.00 $0.00 $0.00 $66, $128, Total $0.00 $0.00 $0.00 $66, $128, Net Increase (Decrease) in ($404.00) $100, ($68,877.05) ($31,122.33) ($0.42) Beginning 9791 $0.00 $0.00 $100, $31, $0.62 Adjusted Beginning $0.00 $0.00 $100, $31, $0.62 Ending ($404.00) $100, $31, $0.62 $0.20 s: (1) (1.1) Object 8290: Amount per CDE website. LK (2) (2.1) Object 4301: Reduced this object by $100K to align budget with actual expenditures and encumberances per BA spreadsheet dated LK (3) (3.1) Object 5613: Zapped all 5000 in this resource to reduce encroachment in the out years. LK Print date: 8/28/2009 2:14 PM Page 4 of 20

213 Restricted Resources Only Resource: Title II, No Child Left Behind Federal $9,012, $10,158, $8,611, $8,611, $8,611, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $9,012, $10,158, $8,611, $8,611, $8,611, Certificated Salaries $5,635, $5,817, $5,929, $6,074, $6,224, (2) Classified Salaries $421, $369, $359, $362, $366, (3) Employee Benefits $1,706, $1,392, $1,450, $1,525, $1,606, (4) Books and Supplies $307, $62, $63, $64, $66, Services and Other Operating $542, $1,091, $732, $150, $151, (5) Direct Support/Indirect Cost $399, $492, $492, $492, $492, Total $9,013, $9,226, $9,027, $8,670, $8,907, Excess (Deficiency) of Over ($302.72) $932, ($416,001.17) ($58,831.47) ($296,065.83) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($302.72) $932, ($416,001.17) ($58,831.47) ($296,065.83) Beginning 9791 $0.00 $0.00 $932, $516, $457, Adjusted Beginning $0.00 $0.00 $932, $516, $457, Ending ($302.72) $932, $516, $457, $161, s: (1) (1.1) Object 8290: Amount per CDE website. LK (2) (2.1) Object 1000: Line 55 - SERP Savings. (3) (3.1) Object 2100: Line 55 - SERP Savings. (4) (4.1) Object 3401: Line 55 - SERP Savings. (5) (5.1) Object 5150: Reduced this object in the out years to balance resource. LK (5.2) Object 5207: Reduced or eliminated object to balance resource in out years. LK (5.3) Object 5209: Reduced or eliminated object in out years to balance resource. LK Print date: 8/28/2009 2:14 PM Page 5 of 20

214 Restricted Resources Only Resource: Title II: Administrator Trng Federal $81, $15, $3, $3, $3, Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $81, $15, $3, $3, $3, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $77, $15, $2, $2, $2, Direct Support/Indirect Cost $3, $ $ $ $ Total $81, $15, $3, $3, $3, Excess (Deficiency) of Over $0.42 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.42 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.42 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:14 PM Page 6 of 20

215 Restricted Resources Only Resource: Title II Enhance Ed Thru Tech Federal $936, $858, $0.00 $0.00 $0.00 (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $936, $858, $0.00 $0.00 $0.00 Certificated Salaries $183, $139, $0.00 $0.00 $0.00 Classified Salaries $65, $73, $0.00 $0.00 $0.00 Employee Benefits $71, $64, $0.00 $0.00 $0.00 Books and Supplies $580, $550, $0.00 $0.00 $0.00 (2) Services and Other Operating $4, $6, $0.00 $0.00 $0.00 Capital Outlay $8, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $22, $23, $0.00 $0.00 $0.00 Total $936, $858, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8290: Amount per award letter - this is one time money. LK (2) (2.1) Object 4491: Used this object to balance resource. This is one time money. LK Print date: 8/28/2009 2:14 PM Page 7 of 20

216 Restricted Resources Only Resource: TitleII/Pt D Ed Thru Tech Comp Federal $1,673, $1,584, $0.00 $0.00 $0.00 (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,673, $1,584, $0.00 $0.00 $0.00 Certificated Salaries $396, $517, $0.00 $0.00 $0.00 Classified Salaries $55, $78, $0.00 $0.00 $0.00 Employee Benefits $100, $139, $0.00 $0.00 $0.00 Books and Supplies $956, $725, $0.00 $0.00 $0.00 (2) Services and Other Operating $117, $33, $0.00 $0.00 $0.00 Capital Outlay $ $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $46, $91, $0.00 $0.00 $0.00 (3) Total $1,673, $1,584, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.24 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.24 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.24 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8290: Amount per award letter. These competitive grants are one-time money, though the District can reapply. LK (2) (2.1) Object 4491: This object used to balance resource. This is one time money. LK (3) (3.1) Object 7310: These grants are one-time money. LK Print date: 8/28/2009 2:14 PM Page 8 of 20

217 Restricted Resources Only Resource: Title II, Part B, CA Math/Sci Federal $434, $92, $0.00 $0.00 $0.00 (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $434, $92, $0.00 $0.00 $0.00 Certificated Salaries $303, $74, $0.00 $0.00 $0.00 Classified Salaries $15, $0.00 $0.00 $0.00 $0.00 Employee Benefits $56, $8, $0.00 $0.00 $0.00 Books and Supplies $56.00 $2, $0.00 $0.00 $0.00 Services and Other Operating $44, $2, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $13, $4, $0.00 $0.00 $0.00 Total $434, $92, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8291: This resource is carryover only. LK Print date: 8/28/2009 2:14 PM Page 9 of 20

218 Restricted Resources Only Resource: Title V Instr Block Grant Federal $349, $108, $0.00 $0.00 $0.00 (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $349, $108, $0.00 $0.00 $0.00 Certificated Salaries $241, $0.00 $0.00 $0.00 $0.00 Classified Salaries $8, $0.00 $0.00 $0.00 $0.00 Employee Benefits $74, $0.00 $0.00 $0.00 $0.00 Books and Supplies $10, $102, $0.00 $0.00 $0.00 Services and Other Operating $ $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $15, $5, $0.00 $0.00 $0.00 Total $349, $108, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8290: Amount per CDE website. One-ime money per Debbie F. LK Print date: 8/28/2009 2:14 PM Page 10 of 20

219 Restricted Resources Only Resource: st Century CLC Federal $2,322, $3,600, $2,300, $2,300, $2,300, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $2,322, $3,600, $2,300, $2,300, $2,300, Certificated Salaries $200, $419, $414, $415, $416, (2) Classified Salaries $172, $482, $485, $488, $491, Employee Benefits $78, $262, $268, $275, $284, (3) Books and Supplies $141, $1,624, $317, $297, $273, (4) Services and Other Operating $394, $810, $814, $822, $833, (5) Direct Support/Indirect Cost $1,335, $0.00 $0.00 $0.00 $0.00 Total $2,322, $3,600, $2,300, $2,300, $2,300, Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8290: Amount per award letter. LK (2) (2.1) Object 1000: Line 55 - SERP Savings. (3) (3.1) Object 3102: Line 55 - SERP Savings. (4) (4.1) Object 4491: Reduced this object in the out years to balance resource. LK (5) (5.1) Object 5100: Reduced this object by $304,600 to align actual expenses with budget and moved it to resource 9068 (the other 21st century resource) where there is revenue and no expenses. LK (5.2) Object 5207: Reduced this object by $30K to align budget with actual expenditures and encumberances. LK (5.3) Object 5863: Reduced this object by $500K to align budget with expenditures and encumberances per BA spreadsheet dated and moved it to 9068 (the other 21st Cent resource) where there is $804,600 of revenue and no expenses. LK Print date: 8/28/2009 2:14 PM Page 11 of 20

220 Restricted Resources Only Resource: Title III, Immigrant Education Federal $306, $633, $482, $482, $482, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $306, $633, $482, $482, $482, Certificated Salaries $83, $87, $87, $87, $87, Classified Salaries $0.00 $5, $5, $5, $5, Employee Benefits $29, $10, $10, $10, $10, Books and Supplies $154, $513, $362, $362, $362, (2) Services and Other Operating $36, $5, $5, $5, $5, Direct Support/Indirect Cost $3, $12, $12, $12, $12, Total $306, $633, $482, $482, $482, Excess (Deficiency) of Over ($0.48) $0.00 $0.42 ($0.21) ($0.14) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.48) $0.00 $0.42 ($0.21) ($0.14) Beginning 9791 $0.00 $0.00 $0.00 $0.42 $0.21 Adjusted Beginning $0.00 $0.00 $0.00 $0.42 $0.21 Ending ($0.48) $0.00 $0.42 $0.21 $0.07 s: (1) (1.1) Object 8290: Amount per award letter. LK (2) (2.1) Object 4301: Reduced this object in the out years to balance resource. Lynn Print date: 8/28/2009 2:14 PM Page 12 of 20

221 Restricted Resources Only Resource: Title III LEP Federal $4,140, $3,660, $3,190, $3,190, $3,190, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $4,140, $3,660, $3,190, $3,190, $3,190, Certificated Salaries $2,800, $656, $634, $641, $648, (2) Classified Salaries $46, $61, $62, $62, $63, Employee Benefits $776, $175, $171, $178, $184, (3) Books and Supplies $470, $2,242, $1,792, $1,769, $1,742, Services and Other Operating $46, $519, $524, $532, $545, Capital Outlay $0.00 $5, $5, $5, $5, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $4,140, $3,660, $3,190, $3,190, $3,190, Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.01 $0.01 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.01 $0.01 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.01 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.01 Ending $0.00 $0.00 $0.00 $0.01 $0.02 s: (1) (1.1) Object 8290: Amount from award letter. LK (2) (2.1) Object 1000: Line 55 - SERP Savings. (3) (3.1) Object 3102: Line 55 - SERP Savings. Print date: 8/28/2009 2:14 PM Page 13 of 20

222 Restricted Resources Only Resource: Indian Ed DOE Federal $0.00 $87, $82, $82, $82, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $87, $82, $82, $82, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $52, $53, $53, $54, Employee Benefits $0.00 $20, $21, $22, $24, Books and Supplies $0.00 $8, $2, $ $0.00 Services and Other Operating $0.00 $1, $1, $1, $1, Direct Support/Indirect Cost $0.00 $4, $4, $4, $3, Total $0.00 $87, $82, $82, $82, Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8290: Amount per award letter. LK Print date: 8/28/2009 2:14 PM Page 14 of 20

223 Restricted Resources Only Resource: Indian Ed: DOE Grant Federal $81, $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $81, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $55, $0.00 $0.00 $0.00 $0.00 Employee Benefits $20, $0.00 $0.00 $0.00 $0.00 Books and Supplies $ $0.00 $0.00 $0.00 $0.00 Services and Other Operating $1, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $3, $0.00 $0.00 $0.00 $0.00 Total $81, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:14 PM Page 15 of 20

224 Restricted Resources Only Resource: Indian Ed: Johnson-O`Malley Federal $4, $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $4, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $3, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $1, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $ $0.00 $0.00 $0.00 $0.00 Total $4, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:14 PM Page 16 of 20

225 Restricted Resources Only Resource: Smaller Learning Comm (SLC) Federal $1,462, $148, $0.00 $0.00 $0.00 (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,462, $148, $0.00 $0.00 $0.00 Certificated Salaries $327, $0.00 $0.00 $0.00 $0.00 Classified Salaries $229, $0.00 $0.00 $0.00 $0.00 Employee Benefits $154, $0.00 $0.00 $0.00 $0.00 Books and Supplies $287, $80, $0.00 $0.00 $0.00 Services and Other Operating $304, $65, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $159, $1, $0.00 $0.00 $0.00 Total $1,462, $148, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8291: This resource has carryover only. LK Print date: 8/28/2009 2:14 PM Page 17 of 20

226 Restricted Resources Only Resource: Medi-Cal Billing Option Federal $2,242, $400, $400, $400, $400, Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $2,242, $400, $400, $400, $400, Certificated Salaries $214, $152, $150, $155, $160, (1) Classified Salaries $237, $240, $240, $242, $245, (2) Employee Benefits $171, $136, $141, $151, $160, (3) Books and Supplies $924, $198, $98, $0.00 $0.00 (4) Services and Other Operating $610, $190, $0.00 $0.00 $0.00 (5) Direct Support/Indirect Cost $84, $88, $40, $40, $40, (6) Total $2,242, $1,006, $671, $589, $606, Excess (Deficiency) of Over $1.00 ($606,636.00) ($271,855.33) ($189,494.00) ($206,849.30) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $1.00 ($606,636.00) ($271,855.33) ($189,494.00) ($206,849.30) Beginning 9791 $1,448, $1,274, $668, $396, $206, Adjusted Beginning $1,448, $1,274, $668, $396, $206, Ending $1,448, $668, $396, $206, $0.00 s: (1) (1.1) Object 1000: Line 55 - SERP Savings. (2) (2.1) Object 2100: Line 55 - SERP Savings. (3) (3.1) Object 3102: Line 55 - SERP Savings. (4) (4.1) Object 4301: Reduced this object in to align budget with actual expenditures and encumberances to date. Removed all 5000 and most 4000 in the out years to balance resource. LK (5) (5.1) Object 5100: Zapped all 5000 in out years to balance resource. Decreased by $1 million to align budget to actual expenditures and encumberances. LK (5.2) Object 5801: Zeroed out this object to align budget with actual expenditures and encumberances per BA spreadsheet LK (6) (6.1) Object 7310: Reduced indirect to coincide with reduced revenue. LK Print date: 8/28/2009 2:14 PM Page 18 of 20

227 Restricted Resources Only Resource: FEMA Public Assistance Federal $3, $0.68 $0.68 $0.68 $0.68 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $3, $0.68 $0.68 $0.68 $0.68 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $3, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $3, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.68 $0.68 $0.68 $0.68 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.68 $0.68 $0.68 $0.68 Beginning 9791 $3, ($0.68) $0.00 $0.68 $1.36 Adjusted Beginning $3, ($0.68) $0.00 $0.68 $1.36 Ending $3, $0.00 $0.68 $1.36 $2.04 Print date: 8/28/2009 2:14 PM Page 19 of 20

228 Restricted Resources Only Resource: Transition To Teaching Federal $17, $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $17, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $16, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $ $0.00 $0.00 $0.00 $0.00 Total $17, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:14 PM Page 20 of 20

229 Restricted Resources Only Resource: Other Fed-Impact Aid/SPED Federal $2,172, $1,829, $1,829, $1,829, $1,829, Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $2,172, $1,829, $1,829, $1,829, $1,829, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $1,300, $1,042, $1,036, $1,053, $1,071, (1) Employee Benefits $872, $787, $684, $754, $831, (2) Books and Supplies $0.00 $0.00 $16, $16, $16, Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $2,172, $1,829, $1,737, $1,824, $1,919, Excess (Deficiency) of Over $0.00 $0.00 $92, $5, ($89,567.28) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $92, $5, ($89,567.28) Beginning 9791 $0.00 $0.00 $0.00 $92, $97, Adjusted Beginning $0.00 $0.00 $0.00 $92, $97, Ending $0.00 $0.00 $92, $97, $8, s: (1) (1.1) Object 2100: Line 55 - SERP Savings. (2) (2.1) Object 3101: Line 55 - SERP Savings. (2.2) Object 3402: Adjusted HW to the district's budget. Print date: 8/28/2009 2:17 PM Page 1 of 40

230 Restricted Resources Only Resource: Urban Systemic Natl Sci Fdn Federal $430, $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $430, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $330, $0.00 $0.00 $0.00 $0.00 Classified Salaries $12, $0.00 $0.00 $0.00 $0.00 Employee Benefits $41, $0.00 $0.00 $0.00 $0.00 Books and Supplies $1, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $41, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $4, $0.00 $0.00 $0.00 $0.00 Total $430, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:17 PM Page 2 of 40

231 Restricted Resources Only Resource: Other Fed-Title V Cmnty Preven Federal $265, $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $265, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $157, $0.00 $0.00 $0.00 $0.00 Employee Benefits $59, $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $44, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $4, $0.00 $0.00 $0.00 $0.00 Total $265, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:17 PM Page 3 of 40

232 Restricted Resources Only Resource: Magnet School Assistance Pgm Federal $3,518, $5,750, $3,483, $3,483, $3,483, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $3,518, $5,750, $3,483, $3,483, $3,483, Certificated Salaries $1,071, $1,263, $1,291, $1,321, $1,351, Classified Salaries $178, $247, $249, $251, $253, Employee Benefits $339, $398, $422, $449, $479, Books and Supplies $1,390, $2,829, $718, $652, $580, (2) Services and Other Operating $381, $634, $480, $488, $499, (3) Capital Outlay $0.00 $55, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $156, $320, $320, $320, $320, Total $3,518, $5,750, $3,483, $3,483, $3,483, Excess (Deficiency) of Over $0.00 $0.00 $0.89 ($0.15) $0.20 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.89 ($0.15) $0.20 Beginning 9791 $0.00 $0.00 $0.00 $0.89 $0.74 Adjusted Beginning $0.00 $0.00 $0.00 $0.89 $0.74 Ending $0.00 $0.00 $0.89 $0.74 $0.94 s: (1) (1.1) Object 8290: Amount per award letter. LK (2) (2.1) Object 4301: Reduced this object in the out years to balance the resource. LK (2.2) Object 4491: Zapped this object to balance resource in out years. LK (3) (3.1) Object 5801: Zapped object to balance resource in out years. LK Print date: 8/28/2009 2:17 PM Page 4 of 40

233 Restricted Resources Only Resource: Other Fed - Aids Education Federal $747, $650, $254, $254, $254, Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $747, $650, $254, $254, $254, Certificated Salaries $389, $430, $257, $269, $282, (1) Classified Salaries $46, $54, $54, $55, $55, Employee Benefits $104, $123, $109, $118, $128, Books and Supplies $31, $15, $0.00 $0.00 $0.00 Services and Other Operating $134, $0.00 $0.00 $0.00 $0.00 (2) Direct Support/Indirect Cost $40, $27, $11, $11, $10, Total $747, $650, $432, $454, $476, Excess (Deficiency) of Over $0.00 $0.00 ($178,497.13) ($199,749.88) ($221,815.53) Contributions $0.00 $0.00 $178, $199, $221, Total $0.00 $0.00 $178, $199, $221, Net Increase (Decrease) in $0.00 $0.00 ($0.03) $0.00 $0.00 Beginning 9791 $0.00 $0.03 $0.03 $0.00 $0.00 Adjusted Beginning $0.00 $0.03 $0.03 $0.00 $0.00 Ending $0.00 $0.03 $0.00 $0.00 $0.00 s: (1) (1.1) Object 1000: Adjusted to the district's budget to eliminate encroachment to unrestricted. (2) (2.1) Object 5207: Delete all 5000 objects to balance resource. LK Print date: 8/28/2009 2:17 PM Page 5 of 40

234 Restricted Resources Only Resource: Emergency Response School Safe Federal $742, $484, $0.00 $0.00 $0.00 (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $742, $484, $0.00 $0.00 $0.00 Certificated Salaries $6, $0.00 $0.00 $0.00 $0.00 Classified Salaries $3, $28, $0.00 $0.00 $0.00 Employee Benefits $1, $15, $0.00 $0.00 $0.00 Books and Supplies $471, $258, $0.00 $0.00 $0.00 Services and Other Operating $222, $163, $0.00 $0.00 $0.00 (2) Direct Support/Indirect Cost $37, $18, $0.00 $0.00 $0.00 Total $742, $484, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8291: This resource has carryover only. LK (2) (2.1) Object 6491: Delete the 5000s to align budget with actual expenditures and encumberances. LK Print date: 8/28/2009 2:17 PM Page 6 of 40

235 Restricted Resources Only Resource: Elem Sec Schl Counseling Demo Federal $592, $578, $395, $395, $395, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $592, $578, $395, $395, $395, Certificated Salaries $302, $296, $302, $311, $320, (2) Classified Salaries $72, $42, $43, $43, $44, Employee Benefits $113, $96, $103, $112, $121, (3) Books and Supplies $16, $17, $7, $7, $7, Services and Other Operating $61, $54, $21, $21, $16, Direct Support/Indirect Cost $26, $32, $17, $17, $17, Total $592, $540, $495, $513, $527, Excess (Deficiency) of Over ($2.45) $38, ($100,671.69) ($118,629.71) ($132,733.10) Contributions $0.00 $0.00 $62, $118, $132, Total $0.00 $0.00 $62, $118, $132, Net Increase (Decrease) in ($2.45) $38, ($38,092.00) $0.00 $0.00 Beginning 9791 $0.00 $0.00 $38, $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $38, $0.00 $0.00 Ending ($2.45) $38, $0.00 $0.00 $0.00 s: (1) (1.1) Object 8290: Amount per award letter. LK (2) (2.1) Object 1000: Line 55 - SERP Savings. (3) (3.1) Object 3102: Line 55 - SERP Savings. Print date: 8/28/2009 2:17 PM Page 7 of 40

236 Restricted Resources Only Resource: Other Fed - Reduce Alcohol A Federal $660, $50, $0.00 $0.00 $0.00 (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $660, $50, $0.00 $0.00 $0.00 Certificated Salaries $244, $12, $0.00 $0.00 $0.00 Classified Salaries $125, $12, $0.00 $0.00 $0.00 Employee Benefits $128, $7, $0.00 $0.00 $0.00 Books and Supplies $37, $3, $0.00 $0.00 $0.00 Services and Other Operating $95, $11, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $29, $2, $0.00 $0.00 $0.00 Total $660, $50, $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($0.34) $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.34) $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending ($0.34) $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8291: This resource has carryover only. LK Print date: 8/28/2009 2:17 PM Page 8 of 40

237 Restricted Resources Only Resource: Fie - Fund For Impv Of Educ Federal $49, $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $49, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $42, $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $5, $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $2, $0.00 $0.00 $0.00 $0.00 Total $49, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:17 PM Page 9 of 40

238 Restricted Resources Only Resource: Dept of Rehab-Ext Situational Federal $58, $42, $4, $4, $4, Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $58, $42, $4, $4, $4, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $19, $0.00 $0.00 $0.00 $0.00 Employee Benefits $ $0.00 $0.00 $0.00 $0.00 Books and Supplies $38, $42, $4, $4, $4, (1) Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $58, $42, $4, $4, $4, Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 4301: Adjusted this object to balance resource. LK Print date: 8/28/2009 2:17 PM Page 10 of 40

239 Restricted Resources Only Resource: Secure our School Program Federal $331, $71, $0.00 $0.00 $0.00 (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $331, $71, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $205, $4, $0.00 $0.00 $0.00 Services and Other Operating $125, $67, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $331, $71, $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($0.01) $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.01) $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending ($0.01) $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8291: This resource has carryover only. LK Print date: 8/28/2009 2:17 PM Page 11 of 40

240 Restricted Resources Only Resource: Striving Readers Federal $7,371, $7,304, $3,671, $3,671, $3,671, Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $7,371, $7,304, $3,671, $3,671, $3,671, Certificated Salaries $3,823, $2,298, $2,341, $2,384, $2,429, (1) Classified Salaries $410, $206, $207, $209, $211, Employee Benefits $1,122, $608, $646, $688, $734, Books and Supplies $361, $93, $96, $98, $101, (2) Services and Other Operating $1,313, $995, $1,004, $1,021, $1,045, (3) Direct Support/Indirect Cost $340, $223, $223, $223, $223, Total $7,371, $4,426, $4,520, $4,626, $4,745, Excess (Deficiency) of Over $0.00 $2,878, ($848,997.84) ($955,205.05) ($1,074,148.30) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $2,878, ($848,997.84) ($955,205.05) ($1,074,148.30) Beginning 9791 $0.00 $0.00 $2,878, $2,029, $1,074, Adjusted Beginning $0.00 $0.00 $2,878, $2,029, $1,074, Ending $0.00 $2,878, $2,029, $1,074, $0.81 s: (1) (1.1) Object 1107: Reduced these salary amounts to agree with District's spreadsheet "2010 BUDGT & 2009 ACTUALS". LK (2) (2.1) Object 4301: Deleted this object to align budget with actual expenditures and encumberances and reduce encroachment in the out years. (2.2) Object 4303: Deleted this object to align budget with actual expenditures and encumberarances and to reduce encroachment in the out years. LK (2.3) Object 4491: Deleted this object to align budget with actual expenditures and encumberances and to reduce encroachment in the out years. LK (3) (3.1) Object 5801: Deleted this object ($1.29 million) in to align budget with actual spent and encumbered to date and balance the resource in the out years. LK Print date: 8/28/2009 2:17 PM Page 12 of 40

241 Restricted Resources Only Resource: Advance Placement Incent Grant Federal $1,059, $918, $707, $707, $707, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,059, $918, $707, $707, $707, Certificated Salaries $414, $361, $333, $335, $337, (2) Classified Salaries $53, $46, $47, $47, $48, Employee Benefits $103, $82, $80, $85, $90, (3) Books and Supplies $291, $218, $122, $114, $104, (4) Services and Other Operating $150, $160, $91, $92, $94, Direct Support/Indirect Cost $46, $48, $32, $32, $32, Total $1,059, $918, $707, $707, $707, Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8290: Amount per award letter. LK (2) (2.1) Object 1000: Line 55 - SERP Savings. (3) (3.1) Object 3102: Line 55 - SERP Savings. (4) (4.1) Object 4301: Supplies reduced to balance resource. LK (4.2) Object 4304: This object removed in out years to balance resource. LK (4.3) Object 4491: This object removed in out years to balance resource. LK Print date: 8/28/2009 2:17 PM Page 13 of 40

242 Restricted Resources Only Resource: Bullet Proof Vest Ptnrshp Awrd Federal $ $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $ $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $ $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $ $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:17 PM Page 14 of 40

243 Restricted Resources Only Resource: Adv Placement Incentive-Pt II Federal $0.00 $966, $966, $966, $966, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $966, $966, $966, $966, Certificated Salaries $0.00 $185, $190, $196, $201, Classified Salaries $0.00 $22, $23, $23, $23, Employee Benefits $0.00 $117, $120, $124, $129, Books and Supplies $0.00 $576, $567, $557, $547, (2) Services and Other Operating $0.00 $52, $52, $52, $52, Direct Support/Indirect Cost $0.00 $12, $12, $12, $12, Total $0.00 $966, $966, $966, $966, Excess (Deficiency) of Over $0.00 $0.00 $0.94 ($0.33) $1.48 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.94 ($0.33) $1.48 Beginning 9791 $0.00 $0.00 $0.00 $0.94 $0.61 Adjusted Beginning $0.00 $0.00 $0.00 $0.94 $0.61 Ending $0.00 $0.00 $0.94 $0.61 $2.09 s: (1) (1.1) Object 8290: Amount per award letter. LK (2) (2.1) Object 4301: Reduced this object to balance resource in the out years. LK Print date: 8/28/2009 2:17 PM Page 15 of 40

244 Restricted Resources Only Resource: Adol Fam Life Inten Case Mgmt Federal $707, $991, $372, $372, $372, Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $707, $991, $372, $372, $372, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $346, $336, $338, $340, $342, Employee Benefits $143, $158, $166, $174, $183, Books and Supplies $3, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $178, $0.00 $0.00 $0.00 $0.00 (1) Direct Support/Indirect Cost $35, $34, $16, $16, $16, Total $707, $529, $521, $532, $543, Excess (Deficiency) of Over $0.42 $461, ($149,321.86) ($159,744.61) ($171,057.15) Contributions $0.00 $0.00 $0.00 $0.00 $18, Total $0.00 $0.00 $0.00 $0.00 $18, Net Increase (Decrease) in $0.42 $461, ($149,321.86) ($159,744.61) ($152,253.15) Beginning 9791 $0.00 $0.00 $461, $311, $152, Adjusted Beginning $0.00 $0.00 $461, $311, $152, Ending $0.42 $461, $311, $152, $0.38 s: (1) (1.1) Object 5203: Zeroed out this object in to align budget with actual expenditures and encumberances to date. And in the out years to balance the budget. LK (1.2) Object 5801: Zeroed out this object in to align the budget with expenditures and encumbrances to date. And in the out years to balance the resource. LK Print date: 8/28/2009 2:17 PM Page 16 of 40

245 Restricted Resources Only Resource: CA School Information Services Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $224, $226, $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $224, $226, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $27, $76, $0.00 $0.00 $0.00 Employee Benefits $2, $11, $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $57, $0.00 $0.00 $0.00 $0.00 Capital Outlay $137, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $224, $88, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $137, $0.00 $0.00 $0.00 Contributions $0.00 ($137,979.00) $0.00 $0.00 $0.00 Total $0.00 ($137,979.00) $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8590: Adjusted budget to match estimated actuals on Williams spreadsheet. This is one time money. LK Print date: 8/28/2009 2:17 PM Page 17 of 40

246 Restricted Resources Only Resource: Cal-Safe Programs Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $588, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $588, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $204, $0.00 $0.00 $0.00 $0.00 Classified Salaries $50, $0.00 $0.00 $0.00 $0.00 Employee Benefits $83, $0.00 $0.00 $0.00 $0.00 Books and Supplies $23, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $14, $0.00 $0.00 $0.00 $0.00 (1) Direct Support/Indirect Cost $25, $0.00 $0.00 $0.00 $0.00 Total $401, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $187, $0.00 $0.00 $0.00 $0.00 Contributions $0.00 ($464,865.23) $0.00 $0.00 $0.00 (2) Total $0.00 ($464,865.23) $0.00 $0.00 $0.00 Net Increase (Decrease) in $187, ($464,865.23) $0.00 $0.00 $0.00 Beginning 9791 $1, $464, $0.00 $0.00 $0.00 Adjusted Beginning $1, $464, $0.00 $0.00 $0.00 Ending $188, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 5800: FCMAT Adjustment - To Balance Resource to estimated current year actuals. (2) Recapture Tier III Projected Ending Balance. Print date: 8/28/2009 2:17 PM Page 18 of 40

247 Restricted Resources Only Resource: Cal-Safe Child Care And Develo Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $715, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $715, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $264, $0.00 $0.00 $0.00 $0.00 Classified Salaries $213, $0.00 $0.00 $0.00 $0.00 Employee Benefits $169, $0.00 $0.00 $0.00 $0.00 Books and Supplies $12, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $36, $0.00 $0.00 $0.00 $0.00 (1) Direct Support/Indirect Cost $21, $0.00 $0.00 $0.00 $0.00 Total $718, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($2,967.00) $0.00 $0.00 $0.00 $0.00 Contributions $0.00 ($81,315.51) $0.00 $0.00 $0.00 (2) Total $0.00 ($81,315.51) $0.00 $0.00 $0.00 Net Increase (Decrease) in ($2,967.00) ($81,315.51) $0.00 $0.00 $0.00 Beginning 9791 $216, $81, $0.00 $0.00 $0.00 Adjusted Beginning $216, $81, $0.00 $0.00 $0.00 Ending $213, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (2) SB3 4 Flex resource requires a contribution due to deficit spending in (2.1) Object 8980: SBX3 4 Restricted Balance Flex Transfer cannot be taken. Resource is deficit spending and requires a contribution of $287k. Print date: 8/28/2009 2:17 PM Page 19 of 40

248 Restricted Resources Only Resource: Emergency Repair Williams Case Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $543, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $543, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $9, $0.00 $0.00 $0.00 $0.00 (1) Services and Other Operating $534, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $543, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($1.00) $0.00 $0.00 $0.00 $0.00 (2) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($1.00) $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending ($1.00) $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 4315: This object reduced to balance resource. LK (2) SBX# 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:17 PM Page 20 of 40

249 Restricted Resources Only Resource: Williams Act Facilities Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $9, $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $9, $0.00 $0.00 $0.00 $0.00 Ending $9, $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:17 PM Page 21 of 40

250 Restricted Resources Only Resource: Early Mental Health Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $1,334, $1,168, $1,168, $1,173, $1,197, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,334, $1,168, $1,168, $1,173, $1,197, Certificated Salaries $322, $301, $304, $314, $323, (2) Classified Salaries $606, $518, $525, $533, $541, Employee Benefits $203, $188, $193, $200, $208, (3) Books and Supplies $63, $44, $41, $42, $43, (4) Services and Other Operating $73, $56, $46, $27, $24, (5) Direct Support/Indirect Cost $65, $56, $56, $56, $56, Total $1,334, $1,165, $1,168, $1,173, $1,197, Excess (Deficiency) of Over $0.00 $2, $0.00 $0.00 $0.00 Contributions $0.00 ($2,933.00) $0.00 $0.00 $0.00 (6) Total $0.00 ($2,933.00) $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8590: Amount per award letter. LK (2) (2.1) Object 1000: Line 55 - SERP Savings. (3) (3.1) Object 3102: Line 55 - SERP Savings. (4) (4.1) Object 4304: This object reduced in out years to balance resource. LK (5) (5.1) Object 5207: This object reduced to balance the resource. LK (6) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:17 PM Page 22 of 40

251 Restricted Resources Only Resource: Physical Ed Teacher Incntv Pgm Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $595, $0.00 $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $595, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $449, $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $119, $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 (2) Direct Support/Indirect Cost $26, $0.00 $0.00 $0.00 $0.00 Total $595, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Contributions $0.00 ($595,000.00) $0.00 $0.00 $0.00 (3) Total $0.00 ($595,000.00) $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($595,000.00) $0.00 $0.00 $0.00 Beginning 9791 $0.00 $595, $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $595, $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8590: Amount per CDE website. LK (2) (2.1) Object 5800: FCMAT Adjustment for Flex Transfer. (3) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:17 PM Page 23 of 40

252 Restricted Resources Only Resource: Alt Cert Tchr Trng Interns Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $576, $0.00 $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $576, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $243, $0.00 $0.00 $0.00 $0.00 Classified Salaries $58, $0.00 $0.00 $0.00 $0.00 Employee Benefits $69, $0.00 $0.00 $0.00 $0.00 Books and Supplies $28, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $150, $0.00 $0.00 $0.00 $0.00 (2) Direct Support/Indirect Cost $25, $0.00 $0.00 $0.00 $0.00 Total $576, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($0.50) $0.00 $0.00 $0.00 $0.00 (3) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.50) $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending ($0.50) $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8590: Changed to amount to agree with new award letters received April 23, also agrees with revised BA spreadsheet. LK (2) (2.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (3) SBX3 4 Flex Resource requires a contribution due to deficit spending in Print date: 8/28/2009 2:17 PM Page 24 of 40

253 Restricted Resources Only Resource: NBPTS Certification Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $195, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $195, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $195, $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $8, $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 (1) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $203, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($8,505.00) $0.00 $0.00 $0.00 $0.00 Contributions $13, $0.00 $0.00 $0.00 $0.00 (2) Total $13, $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $4, $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $4, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (2) SBX3 4 Resource requires a contribution due to deficit spending in Print date: 8/28/2009 2:17 PM Page 25 of 40

254 Restricted Resources Only Resource: Teacher Recruitmnt & Stud Supt Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $983, $0.00 $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $983, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $173, $0.00 $0.00 $0.00 $0.00 Classified Salaries $1, $0.00 $0.00 $0.00 $0.00 Employee Benefits $31, $0.00 $0.00 $0.00 $0.00 Books and Supplies $3, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $730, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $43, $0.00 $0.00 $0.00 $0.00 Total $983, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 (2) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8590: One time money. LK (2) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:17 PM Page 26 of 40

255 Restricted Resources Only Resource: English Language Acquisition Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $3,937, $1,241, $1,186, $1,196, $1,225, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $3,937, $1,241, $1,186, $1,196, $1,225, Certificated Salaries $1,179, $84, $84, $84, $84, Classified Salaries $34, $11, $11, $11, $11, Employee Benefits $302, $8, $8, $8, $8, Books and Supplies $956, $237, $240, $244, $251, (2) Services and Other Operating $12, $14, $14, $14, $15, Direct Support/Indirect Cost $148, $48, $48, $48, $48, Total $2,633, $405, $407, $412, $419, Excess (Deficiency) of Over $1,304, $836, $778, $784, $805, Contributions $0.00 ($2,270,589.00) $0.00 $0.00 $0.00 (3) Total $0.00 ($2,270,589.00) $0.00 $0.00 $0.00 Net Increase (Decrease) in $1,304, ($1,434,093.00) $778, $784, $805, Beginning 9791 $2,497, $2,270, $836, $1,615, $2,399, Adjusted Beginning $2,497, $2,270, $836, $1,615, $2,399, Ending $3,801, $836, $1,615, $2,399, $3,205, s: (1) (1.1) Object 8590: Amount per CDE website - after Tier III reduction. LK (2) (2.1) Object 4301: Reduced this object by $500K to align budget with actual expenditures and encumberances to date per Williams spreadsheet LK (3) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:17 PM Page 27 of 40

256 Restricted Resources Only Resource: Ca Public School Library Act Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $29, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $29, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $27, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $1, $0.00 $0.00 $0.00 $0.00 Total $29, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($0.57) $0.00 $0.00 $0.00 $0.00 Contributions $0.00 ($11,298.08) $0.00 $0.00 $0.00 (1) Total $0.00 ($11,298.08) $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.57) ($11,298.08) $0.00 $0.00 $0.00 Beginning 9791 $29, $11, $0.00 $0.00 $0.00 Adjusted Beginning $29, $11, $0.00 $0.00 $0.00 Ending $29, $0.00 $0.00 $0.00 $0.00 s: (1) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:17 PM Page 28 of 40

257 Restricted Resources Only Resource: Lottery: Instructional Matl Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $2,392, $1,329, $1,330, $1,345, $1,383, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $2,392, $1,329, $1,330, $1,345, $1,383, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $6,483, $5,139, $2,752, $1,345, $3,388, (2) Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $6,483, $5,139, $2,752, $1,345, $3,388, Excess (Deficiency) of Over ($4,090,949.00) ($3,810,476.00) ($1,422,018.55) $42.10 ($2,005,597.33) Contributions $0.00 $0.00 $0.00 $0.00 $1,054, (3) Total $0.00 $0.00 $0.00 $0.00 $1,054, Net Increase (Decrease) in ($4,090,949.00) ($3,810,476.00) ($1,422,018.55) $42.10 ($951,273.31) Beginning 9791 $4,468, $6,199, $2,388, $966, $966, Adjusted Beginning $4,468, $6,199, $2,388, $966, $966, Ending $377, $2,388, $966, $966, $15, s: (1) (1.1) Object 8560: Changed this resource to match District's Inst. Mat. adoption worksheet. LK (2) (2.1) Object 4101: Changed this resource to match District's Inst. Materials adoption spreadsheet. LK (3) (3.1) Object 8980: Adjusted this resource to District' Instruc. Materials spreadsheet which includes encroachment in the year. LK Print date: 8/28/2009 2:17 PM Page 29 of 40

258 Restricted Resources Only Resource: Nell Soto Parent Tchr Involve Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $705, $533, $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $705, $533, $0.00 $0.00 $0.00 Certificated Salaries $447, $184, $0.00 $0.00 $0.00 Classified Salaries $66, $24, $0.00 $0.00 $0.00 Employee Benefits $69, $25, $0.00 $0.00 $0.00 Books and Supplies $71, $40, $0.00 $0.00 $0.00 Services and Other Operating $19, $35, $0.00 $0.00 $0.00 (2) Direct Support/Indirect Cost $31, $30, $0.00 $0.00 $0.00 Total $705, $339, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $193, $0.00 $0.00 $0.00 Contributions $0.00 ($193,427.00) $0.00 $0.00 $0.00 (3) Total $0.00 ($193,427.00) $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($0.01) $0.00 $0.00 $0.00 Beginning 9791 $0.01 $0.01 $0.00 $0.00 $0.00 Adjusted Beginning $0.01 $0.01 $0.00 $0.00 $0.00 Ending $0.01 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8591: Although money - it came in late and wasn't booked until LK (2) (2.1) Object 5800: FCMAT Adjustment - Reduced expenditures for Flex Transfer. (3) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:17 PM Page 30 of 40

259 Restricted Resources Only Resource: Career Techn Education Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $633, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $633, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $508, $22, $0.00 $0.00 $0.00 Services and Other Operating $47, $0.00 $0.00 $0.00 $0.00 Capital Outlay $78, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $633, $22, $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($0.27) ($22,255.04) $0.00 $0.00 $0.00 (1) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.27) ($22,255.04) $0.00 $0.00 $0.00 Beginning 9791 $631, $22, $0.00 $0.00 $0.00 Adjusted Beginning $631, $22, $0.00 $0.00 $0.00 Ending $631, $0.00 $0.00 $0.00 $0.00 s: (1) Resource fully spent could not take SBX3 4 Flex Transfer. Print date: 8/28/2009 2:17 PM Page 31 of 40

260 Restricted Resources Only Resource: CPA Program Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $278, $278, $279, $284, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $278, $278, $279, $284, Certificated Salaries $0.00 $24, $25, $25, $25, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $4, $5, $5, $5, Books and Supplies $0.00 $236, $236, $236, $241, (1) Services and Other Operating $0.00 $8, $8, $8, $8, Direct Support/Indirect Cost $0.00 $2, $2, $2, $2, Total $0.00 $278, $278, $279, $284, Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 4301: This object reduced to balance resource. LK Print date: 8/28/2009 2:17 PM Page 32 of 40

261 Restricted Resources Only Resource: Carl Washington School Safety Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $2,986, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $2,986, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $905, $0.00 $0.00 $0.00 $0.00 Employee Benefits $573, $0.00 $0.00 $0.00 $0.00 Books and Supplies $238, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $656, $0.00 $0.00 $0.00 $0.00 (1) Direct Support/Indirect Cost $84, $0.00 $0.00 $0.00 $0.00 Total $2,458, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $528, $0.00 $0.00 $0.00 $0.00 Contributions $0.00 ($1,098,714.61) $0.00 $0.00 $0.00 (2) Total $0.00 ($1,098,714.61) $0.00 $0.00 $0.00 Net Increase (Decrease) in $528, ($1,098,714.61) $0.00 $0.00 $0.00 Beginning 9791 $1,228, $1,098, $0.00 $0.00 $0.00 Adjusted Beginning $1,228, $1,098, $0.00 $0.00 $0.00 Ending $1,756, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 5800: FCMAT Adjustment for Flex Transfer. (2) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:17 PM Page 33 of 40

262 Restricted Resources Only Resource: Special Education NonPersonnel Revenue Limit Sources $34,260, $30,900, $30,867, $30,867, $30,867, Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $80,664, $80,179, $80,179, $80,898, $82,837, (1) Other Local $937, $281, $281, $281, $281, (2) Total $115,862, $111,361, $111,328, $112,047, $113,986, Certificated Salaries $97,343, $98,312, $97,201, $97,719, $100,705, (3) Classified Salaries $30,258, $30,673, $29,712, $28,996, $29,426, (4) Employee Benefits $45,320, $44,224, $44,934, $46,666, $50,255, (5) Books and Supplies $1,334, $2,225, $2,248, $2,291, $2,354, Services and Other Operating $23,552, $20,830, $5,655, $8,001, $20,965, (6) Capital Outlay $32, $100, $100, $100, $100, Other Outgo $1,054, $750, $750, $750, $750, (7) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $198,895, $197,117, $180,602, $184,526, $204,557, Excess (Deficiency) of Over ($83,033,146.00) ($85,755,718.00) ($69,274,148.00) ($72,478,825.59) ($90,571,683.43) Contributions $83,033, $85,755, $69,274, $72,478, $90,571, (8) Total $83,033, $85,755, $69,274, $72,478, $90,571, Net Increase (Decrease) in $0.00 ($610.00) $0.00 $0.00 $0.00 Beginning 9791 ($0.03) $ $0.00 $0.00 $0.00 Adjusted Beginning ($0.03) $ $0.00 $0.00 $0.00 Ending ($0.03) $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8311: Changed amt. per CDE website "recertified first apportionment". It is $638,157 less than before. LK (2) (2.1) Object 8699: Originally this was $879K in all years. Per Jean Mills the expected $848K revenue from charter schools will not be realized. It was for students in SDC classes, but this practice was discontinued and the students are now in regular classes. LK (3) (3.1) Object 1000: Line 55 - SERP Savings. (3.2) Object 1100: Line 69 - Special Education Staff Reductions. ( FTE) (3.3) Object 1101: This amount is the from the District's " BUDGET REDUCS" spreadsheet. I increased it by 3.09% in to mimic rule CD 01. LK (4) (4.1) Object 2100: Line 69 - Special Education Staff Reductions. ( FTE) (4.2) Object 2102: This amount is from the District's spreadsheet " BUDGET REDUCS" and represents the savings from the four day furlough of all classified. LK (4.3) Object 2103: Line 55 - SERP Savings. (5) (5.1) Object 3400: Line 55 - SERP Savings. (5.2) Object 3401: Line 69 - Special Education Staff Reductions. ( FTE) (5.3) Object 3402: This amount is from the District's BUDGET REDUCS spreadsheet. I increased by 5% in to represent the average annual increase of 3000s. LK (6) (6.1) Object 5110: Took $4.7 million out of this object to reduce total expenditures to $196 million - in line with BA spreadsheet showing actual expenses and encumberances to date. LK (6.2) Object 5151: Move expenses to IDEA ARRA Funding Resources 3313/3319/3324. (7) (7.1) Object 7142: Changed this to agree with District 2009 Actuals spreadsheet - it was $350K which was too low when compared to last year. LK (8) (8.1) Object 8980: Used contribution to balance resource. Increase in caused by drop in Revenue Limit income. LK (8.2) Object 8995: In prior years there was a categorical block grant transfer from res 7394 to help offset the encroachment. LK Print date: 8/28/2009 2:17 PM Page 34 of 40

263 Restricted Resources Only Resource: SpEd Infant Prog-Non Personnel Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $2,983, $2,844, $2,844, $2,870, $2,939, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $2,983, $2,844, $2,844, $2,870, $2,939, Certificated Salaries $1,865, $1,940, $1,973, $2,031, $2,091, (2) Classified Salaries $584, $711, $709, $719, $730, (3) Employee Benefits $832, $948, $1,004, $1,078, $1,160, (4) Books and Supplies $22, $29, $29, $30, $31, Services and Other Operating $48, $54, $54, $55, $56, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $3,353, $3,684, $3,772, $3,916, $4,070, Excess (Deficiency) of Over ($370,241.00) ($839,239.00) ($927,357.58) ($1,045,829.15) ($1,130,852.09) Contributions $370, $839, $927, $1,045, $1,130, Total $370, $839, $927, $1,045, $1,130, Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8311: Changed amount to match CDE recertified first apportionment. LK (2) (2.1) Object 1000: Line 55 - SERP Savings. (3) (3.1) Object 2100: Line 55 - SERP Savings. (4) (4.1) Object 3102: Line 55 - SERP Savings. Print date: 8/28/2009 2:17 PM Page 35 of 40

264 Restricted Resources Only Resource: Infant Discretionary Funds Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $80, $91, $48, $48, $49, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $80, $91, $48, $48, $49, Certificated Salaries $17, $14, $4, $4, $4, Classified Salaries $53, $47, $23, $23, $23, Employee Benefits $23, $23, $18, $19, $21, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $1, $0.00 $0.00 $0.00 (1) Direct Support/Indirect Cost $3, $4, $1, $1, $1, (2) Total $98, $91, $48, $49, $51, Excess (Deficiency) of Over ($17,642.00) $0.00 ($624.15) ($1,544.81) ($1,881.46) Contributions $0.00 $0.00 $ $1, $1, (3) Total $0.00 $0.00 $ $1, $1, Net Increase (Decrease) in ($17,642.00) $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending ($17,642.00) $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 5801: Zapped object to reduce encroachment. LK (2) (2.1) Object 7310: Reduced indirect to reflect decrease in revenue in out years. LK (3) (3.1) Object 8990: This resource has salary and benefits only so required contribution. LK Print date: 8/28/2009 2:17 PM Page 36 of 40

265 Restricted Resources Only Resource: Work Ability I Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $553, $553, $553, $558, $572, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $553, $553, $553, $558, $572, Certificated Salaries $156, $168, $173, $179, $184, Classified Salaries $270, $247, $249, $250, $251, Employee Benefits $96, $100, $107, $115, $124, Books and Supplies $ $ $0.00 $0.00 $0.00 Services and Other Operating $4, $5, $0.00 $0.00 $0.00 (2) Direct Support/Indirect Cost $24, $30, $16, $16, $16, (3) Total $553, $553, $547, $561, $576, Excess (Deficiency) of Over $0.00 $0.00 $6, ($2,833.08) ($4,614.35) Contributions $0.00 $0.00 $0.00 $0.00 $1, Total $0.00 $0.00 $0.00 $0.00 $1, Net Increase (Decrease) in $0.00 $0.00 $6, ($2,833.08) ($3,567.35) Beginning 9791 $0.00 $0.00 $0.00 $6, $3, Adjusted Beginning $0.00 $0.00 $0.00 $6, $3, Ending $0.00 $0.00 $6, $3, $0.00 s: (1) (1.1) Object 8590: Amount per award letter. LK (2) (2.1) Object 5207: Reduced this object to reduce encroachment. LK (3) (3.1) Object 7310: Adjusted to the district's budget. Print date: 8/28/2009 2:17 PM Page 37 of 40

266 Restricted Resources Only Resource: Low Incidence Specialized Svcs Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $32, $31, $31, $31, $32, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $32, $31, $31, $31, $32, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $21, $20, $21, $21, $22, Employee Benefits $9, $8, $9, $9, $10, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $1, $1, $ $ $ Total $32, $31, $31, $32, $33, Excess (Deficiency) of Over $0.00 $0.00 $0.00 ($548.11) ($673.40) Contributions $0.00 $0.00 $0.00 $ $ Total $0.00 $0.00 $0.00 $ $ Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8590: Amount per award letter. LK Print date: 8/28/2009 2:17 PM Page 38 of 40

267 Restricted Resources Only Resource: Pers Dev for Spec Ed Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $51, $51, $51, $52, $53, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $51, $51, $51, $52, $53, Certificated Salaries $39, $39, $27, $29, $30, (2) Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $10, $9, $7, $8, $9, (3) Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $2, $2, $2, $2, $2, Total $51, $51, $38, $40, $42, Excess (Deficiency) of Over $0.00 $0.00 $13, $11, $10, (4) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $13, $11, $10, Beginning 9791 $0.00 $0.00 $0.00 $13, $25, Adjusted Beginning $0.00 $0.00 $0.00 $13, $25, Ending $0.00 $0.00 $13, $25, $36, s: (1) (1.1) Object 8590: Amount per award letter. LK (2) (2.1) Object 1000: Line 55 - SERP Savings. (3) (3.1) Object 3102: Line 55 - SERP Savings. (4) (4.1) Object 8990: This resource has salaries and benefits only - left indirect to reflect true cost of program. LK Print date: 8/28/2009 2:17 PM Page 39 of 40

268 Restricted Resources Only Resource: TUPE: Elem Grades 4-8 Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $240, $199, $150, $150, $153, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $240, $199, $150, $150, $153, Certificated Salaries $150, $116, $119, $123, $127, Classified Salaries $15, $18, $18, $18, $18, Employee Benefits $47, $48, $52, $55, $60, Books and Supplies $4, $3, $3, $3, $3, Services and Other Operating $11, $2, $2, $2, $2, Direct Support/Indirect Cost $10, $10, $10, $10, $10, Total $240, $199, $206, $214, $222, Excess (Deficiency) of Over $0.00 $0.00 ($56,440.98) ($63,378.29) ($68,566.77) Contributions $0.00 $0.00 $56, $63, $68, Total $0.00 $0.00 $56, $63, $68, Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8590: Amount per CDE website. LK Print date: 8/28/2009 2:17 PM Page 40 of 40

269 Restricted Resources Only Resource: TUPE: High School Competitive Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $445, $469, $392, $394, $402, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $445, $469, $392, $394, $402, Certificated Salaries $278, $285, $293, $302, $311, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $72, $78, $84, $91, $98, Books and Supplies $12, $11, $0.00 $0.00 $0.00 (2) Services and Other Operating $63, $68, $0.00 $0.00 $0.00 (3) Direct Support/Indirect Cost $19, $25, $25, $25, $25, Total $445, $469, $404, $419, $435, Excess (Deficiency) of Over $0.00 $0.00 ($11,436.04) ($24,627.15) ($32,817.98) Contributions $0.00 $0.00 $11, $24, $32, Total $0.00 $0.00 $11, $24, $32, Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8590: Amount per award letter. LK (2) (2.1) Object 4301: Zapped all the 4000s to balance the resource. LK (3) (3.1) Object 5100: Zapped all the 5000s to balance the resource in the out years. LK Print date: 8/28/2009 2:21 PM Page 1 of 110

270 Restricted Resources Only Resource: Arts & Music Block Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $3,869, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $3,869, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $128, $0.00 $0.00 $0.00 $0.00 Classified Salaries $27, $0.00 $0.00 $0.00 $0.00 Employee Benefits $33, $0.00 $0.00 $0.00 $0.00 Books and Supplies $1,510, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $36, $0.00 $0.00 $0.00 $0.00 (1) Capital Outlay $ $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $284, $0.00 $0.00 $0.00 $0.00 Total $2,023, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $1,846, $0.00 $0.00 $0.00 $0.00 Contributions $0.00 ($3,621,174.28) $0.00 $0.00 $0.00 (2) Total $0.00 ($3,621,174.28) $0.00 $0.00 $0.00 Net Increase (Decrease) in $1,846, ($3,621,174.28) $0.00 $0.00 $0.00 Beginning 9791 $1,917, $3,621, $0.00 $0.00 $0.00 Adjusted Beginning $1,917, $3,621, $0.00 $0.00 $0.00 Ending $3,763, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (2) SBX3 4 Restricted Balance Flex Transfer and Transfer of Projected Ending. Print date: 8/28/2009 2:21 PM Page 2 of 110

271 Restricted Resources Only Resource: X PE Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $9,383, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $9,383, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $50, $103, $0.00 $0.00 $0.00 Classified Salaries $546, $52, $0.00 $0.00 $0.00 Employee Benefits $65, $20, $0.00 $0.00 $0.00 Books and Supplies $7,881, $2,313, $0.00 $0.00 $0.00 (1) Services and Other Operating $272, $123, $0.00 $0.00 $0.00 (2) Capital Outlay $151, $66, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $416, $327, $0.00 $0.00 $0.00 Total $9,383, $3,008, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 ($3,008,316.00) $0.00 $0.00 $0.00 Contributions $0.00 ($3,317,432.40) $0.00 $0.00 $0.00 (3) Total $0.00 ($3,317,432.40) $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($6,325,748.40) $0.00 $0.00 $0.00 Beginning 9791 $9,383, $6,325, $0.00 $0.00 $0.00 Adjusted Beginning $9,383, $6,325, $0.00 $0.00 $0.00 Ending $9,383, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 4100: FCMAT Adjustment - Reduce expenditures to projected as of June 10, (2) (2.1) Object 5800: FCMAT Adjustment for Flex Transfer. (3) SBX3 4 Restricted Balance Flex Transfer. FCMAT could not take full Balance, due to Print date: 8/28/2009 2:21 PM Page 3 of 110

272 Restricted Resources Only Resource: CA Instructional School Garden Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $272, $186, $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $272, $186, $0.00 $0.00 $0.00 Certificated Salaries $1, $1, $0.00 $0.00 $0.00 Classified Salaries $ $0.00 $0.00 $0.00 $0.00 Employee Benefits $ $ $0.00 $0.00 $0.00 Books and Supplies $254, $21, $0.00 $0.00 $0.00 Services and Other Operating $3, $3, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $12, $ $0.00 $0.00 $0.00 Total $272, $27, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $159, $0.00 $0.00 $0.00 Contributions $0.00 ($159,537.00) $0.00 $0.00 $0.00 (1) Total $0.00 ($159,537.00) $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) SBX3 4 Restricted Balance Flex Transfer. FCMAT could not take all the ending fund balance due to deficit in Print date: 8/28/2009 2:21 PM Page 4 of 110

273 Restricted Resources Only Resource: Targeted Instr Site CIIA Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.45 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.45 $0.00 $0.00 $0.00 $0.00 Ending $0.45 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:21 PM Page 5 of 110

274 Restricted Resources Only Resource: CAHSEE Intensive Instruc/Svcs Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $1,301, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,301, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $8, $0.00 $0.00 $0.00 $0.00 Classified Salaries $88.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $1, $0.00 $0.00 $0.00 $0.00 Books and Supplies $352, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $879, $0.00 $0.00 $0.00 $0.00 (1) Direct Support/Indirect Cost $59, $0.00 $0.00 $0.00 $0.00 Total $1,301, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Contributions $0.00 ($389,597.90) $0.00 $0.00 $0.00 Total $0.00 ($389,597.90) $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($389,597.90) $0.00 $0.00 $0.00 Beginning 9791 $200, $389, $0.00 $0.00 $0.00 Adjusted Beginning $200, $389, $0.00 $0.00 $0.00 Ending $200, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. Print date: 8/28/2009 2:21 PM Page 6 of 110

275 Restricted Resources Only Resource: CAHSEE Individual Interv Mtrls Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $97, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $97, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $3, $0.00 $0.00 $0.00 Services and Other Operating $91, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $5, $0.00 $0.00 $0.00 $0.00 Total $97, $3, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 ($3,657.00) $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($3,657.00) $0.00 $0.00 $0.00 Beginning 9791 $97, $3, $0.04 $0.04 $0.04 Adjusted Beginning $97, $3, $0.04 $0.04 $0.04 Ending $97, $0.04 $0.04 $0.04 $0.04 Print date: 8/28/2009 2:21 PM Page 7 of 110

276 Restricted Resources Only Resource: Supplement Schl Counselng Prog Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $6,010, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $6,010, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $3,474, $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $922, $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 (1) Direct Support/Indirect Cost $127, $0.00 $0.00 $0.00 $0.00 Total $4,523, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $1,486, $0.00 $0.00 $0.00 $0.00 Contributions $0.00 ($3,820,979.66) $0.00 $0.00 $0.00 (2) Total $0.00 ($3,820,979.66) $0.00 $0.00 $0.00 Net Increase (Decrease) in $1,486, ($3,820,979.66) $0.00 $0.00 $0.00 Beginning 9791 $2,310, $3,820, $0.00 $0.00 $0.00 Adjusted Beginning $2,310, $3,820, $0.00 $0.00 $0.00 Ending $3,796, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (2) SBX3 4 Restricted Balance Flex Transfer plus estimated ending fund balance. Print date: 8/28/2009 2:21 PM Page 8 of 110

277 Restricted Resources Only Resource: EIA-SCE Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $3,037, $2,734, $2,758, $2,825, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $3,037, $2,734, $2,758, $2,825, Certificated Salaries $0.00 $996, $1,021, $1,049, $1,078, (2) Classified Salaries $0.00 $197, $199, $201, $204, (3) Employee Benefits $0.00 $391, $417, $447, $479, (4) Books and Supplies $0.00 $112, $88, $89, $89, (5) Services and Other Operating $0.00 $77, $78, $79, $81, Direct Support/Indirect Cost $0.00 $27, $27, $27, $27, Total $0.00 $1,803, $1,832, $1,894, $1,960, Excess (Deficiency) of Over $0.00 $1,234, $901, $864, $864, Contributions $0.00 ($1,234,375.00) ($901,857.95) ($864,628.66) ($864,746.44) (6) Total $0.00 ($1,234,375.00) ($901,857.95) ($864,628.66) ($864,746.44) Net Increase (Decrease) in $0.00 ($0.01) $0.00 $0.00 $0.00 Beginning 9791 $0.01 $0.01 $0.00 $0.00 $0.00 Adjusted Beginning $0.01 $0.01 $0.00 $0.00 $0.00 Ending $0.01 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8311: Changed revenue per from William reducing revenue in 2009/10 by 10% (2) (2.1) Object 1000: Line 55 - SERP Savings. (3) (3.1) Object 2100: Line 55 - SERP Savings. (4) (4.1) Object 3102: Line 55 - SERP Savings. (5) (5.1) Object 4301: Reduced this amount to increase contribution to 7250 and align budget with actual expenses to date. This is the only restricted resource that will make contribution to 7250 in out years - the other resources have become unrestricted (GATE and SLIBG) LK (5.2) Object 4491: Zapped this object to increase contribution to LK (6) (6.1) Object 8990: Added negative contribution in out years to balance resource and match LK Print date: 8/28/2009 2:21 PM Page 9 of 110

278 Restricted Resources Only Resource: EIA: Limited English Proficie Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $28,406, $18,535, $16,682, $16,682, $16,682, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $28,406, $18,535, $16,682, $16,682, $16,682, Certificated Salaries $13,591, $10,693, $10,804, $11,110, $11,425, (2) Classified Salaries $2,093, $1,364, $1,368, $1,382, $1,396, (3) Employee Benefits $4,585, $3,372, $3,551, $3,802, $4,077, (4) Books and Supplies $2,689, $420, $345, $351, $361, (5) Services and Other Operating $1,527, $295, $297, $300, $208, (6) Capital Outlay $7, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $593, $454, $454, $454, $454, Total $25,088, $16,600, $16,821, $17,401, $17,923, Excess (Deficiency) of Over $3,318, $1,934, ($139,090.72) ($719,508.19) ($1,241,457.25) Contributions ($3,318,178.00) ($2,726,137.00) $0.00 $0.00 $0.00 Total ($3,318,178.00) ($2,726,137.00) $0.00 $0.00 $0.00 Net Increase (Decrease) in $3.00 ($791,445.00) ($139,090.72) ($719,508.19) ($1,241,457.25) Beginning 9791 $6,650, $2,891, $2,100, $1,960, $1,241, Adjusted Beginning $6,650, $2,891, $2,100, $1,960, $1,241, Ending $6,650, $2,100, $1,960, $1,241, $0.00 s: (1) (1.1) Object 8311: Amount per CDE website. LK \Reduced per William's to balance (2) (2.1) Object 1000: Line 55 - SERP Savings. (3) (3.1) Object 2100: Line 55 - SERP Savings. (4) (4.1) Object 3102: Line 55 - SERP Savings. (5) (5.1) Object 4301: Reduced this object in to align budget with expenses and encumberances to date. Restored budget to this object to balance resource in out years. LK (6) (6.1) Object 5107: Adjustment to balance revenues/expenditures in this resource in the out-years. Print date: 8/28/2009 2:21 PM Page 10 of 110

279 Restricted Resources Only Resource: Ed Tech: Digital High School Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $ $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $ $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $ $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $29.00 $0.00 $0.00 $0.00 $0.00 Total $ $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:21 PM Page 11 of 110

280 Restricted Resources Only Resource: Ed Tech: Staff Development Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $39, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $39, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $8, $1, $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $ $ $0.00 $0.00 $0.00 Books and Supplies $9, $ $0.00 $0.00 $0.00 Services and Other Operating $19, $ $0.00 $0.00 $0.00 Direct Support/Indirect Cost $1, $0.00 $0.00 $0.00 $0.00 Total $39, $2, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $ ($2,485.00) $0.00 $0.00 $0.00 Contributions $0.00 ($18,000.57) $0.00 $0.00 $0.00 (1) Total $0.00 ($18,000.57) $0.00 $0.00 $0.00 Net Increase (Decrease) in $ ($20,485.57) $0.00 $0.00 $0.00 Beginning 9791 $39, $20, $0.00 $0.00 $0.00 Adjusted Beginning $39, $20, $0.00 $0.00 $0.00 Ending $40, $0.00 $0.00 $0.00 $0.00 s: (1) SBX3 4 Restricted Balance Flex Transfer less expenditures in Print date: 8/28/2009 2:21 PM Page 12 of 110

281 Restricted Resources Only Resource: Gifted And Talented Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $1,670, $0.00 $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,670, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $232, $0.00 $0.00 $0.00 $0.00 Classified Salaries $70, $0.00 $0.00 $0.00 $0.00 Employee Benefits $25, $0.00 $0.00 $0.00 $0.00 Books and Supplies $948, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $392, $0.00 $0.00 $0.00 $0.00 (2) Capital Outlay $ $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,670, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Contributions ($14,220.00) ($209,273.83) $0.00 $0.00 $0.00 (3) Total ($14,220.00) ($209,273.83) $0.00 $0.00 $0.00 Net Increase (Decrease) in ($14,220.00) ($209,273.83) $0.00 $0.00 $0.00 Beginning 9791 $100, $209, $0.00 $0.00 $0.00 Adjusted Beginning $100, $209, $0.00 $0.00 $0.00 Ending $86, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8311: Changed amount to recertified appropriation per CDE website. LK (1.2) Object 8319: This represents the difference between carryover on Jeff's sheet of $759,566 and $209,274 carryover reflected in BE. LK (2) (2.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (3) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:21 PM Page 13 of 110

282 Restricted Resources Only Resource: Master Plan for Instr Matls Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $7,866, $6,893, $6,585, $6,644, $6,804, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $7,866, $6,893, $6,585, $6,644, $6,804, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $29,770, $13,439, $5,315, $14,559, $20,912, (1) Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $29,770, $13,439, $5,315, $14,559, $20,912, Excess (Deficiency) of Over ($21,903,786.00) ($6,546,379.00) $1,269, ($7,914,098.10) ($14,108,249.66) Contributions $0.00 $0.00 ($6,900,000.00) $4,282, $14,108, (2) Total $0.00 $0.00 ($6,900,000.00) $4,282, $14,108, Net Increase (Decrease) in ($21,903,786.00) ($6,546,379.00) ($5,630,053.08) ($3,631,904.56) $0.00 Beginning 9791 $21,645, $15,808, $9,261, $3,631, $0.00 Adjusted Beginning $21,645, $15,808, $9,261, $3,631, $0.00 Ending ($257,954.61) $9,261, $3,631, $0.00 $0.00 s: (1) (1.1) Object 4100: FCMAT ADjustment - Reduce expense to projected as of June 10, (2) (2.1) Object 8980: Type A Restricted Resource - Encroaching in the unrestricted GF in Print date: 8/28/2009 2:21 PM Page 14 of 110

283 Restricted Resources Only Resource: ELL Supplemental Instr Mtls Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $649, $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $649, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $658, $0.00 $0.00 $0.00 (2) Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $658, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 ($9,080.00) $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($9,080.00) $0.00 $0.00 $0.00 Beginning 9791 $9, $9, $0.12 $0.12 $0.12 Adjusted Beginning $9, $9, $0.12 $0.12 $0.12 Ending $9, $0.12 $0.12 $0.12 $0.12 s: (1) (1.1) Object 8590: This money is one-time, but district had it as on-going - but they agree now that it is one-time. LK (2) (2.1) Object 4301: One time money. LK Print date: 8/28/2009 2:21 PM Page 15 of 110

284 Restricted Resources Only Resource: Instructional Materials Williams Case Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 ($0.25) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning ($0.25) $0.00 $0.00 $0.00 $0.00 Ending ($0.25) $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:21 PM Page 16 of 110

285 Restricted Resources Only Resource: Instructional Materials: Grades 9-12 Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.20 $0.20 $0.20 $0.20 $0.20 Adjusted Beginning $0.20 $0.20 $0.20 $0.20 $0.20 Ending $0.20 $0.20 $0.20 $0.20 $0.20 Print date: 8/28/2009 2:21 PM Page 17 of 110

286 Restricted Resources Only Resource: Instrc Matl:Braille & Lrg Prnt Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $11, $20, $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $11, $20, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $11, $9, $9, $9, $4, Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $11, $9, $9, $9, $4, Excess (Deficiency) of Over $0.00 $11, ($9,081.00) ($9,235.38) ($4,546.70) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $11, ($9,081.00) ($9,235.38) ($4,546.70) Beginning 9791 $0.00 $11, $22, $13, $4, Adjusted Beginning $0.00 $11, $22, $13, $4, Ending $0.00 $22, $13, $4, $0.00 s: (1) (1.1) Object 8590: District did not budget revenues or expenditures in Print date: 8/28/2009 2:21 PM Page 18 of 110

287 Restricted Resources Only Resource: Partnership Academies Program Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $348, $518, $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $348, $518, $0.00 $0.00 $0.00 Certificated Salaries $120, $133, $0.00 $0.00 $0.00 Classified Salaries $12, $ $0.00 $0.00 $0.00 Employee Benefits $30, $15, $0.00 $0.00 $0.00 Books and Supplies $133, $251, $0.00 $0.00 $0.00 (2) Services and Other Operating $29, $42, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $8, $5, $0.00 $0.00 $0.00 Total $335, $447, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $13, $70, $0.00 $0.00 $0.00 Contributions $0.00 ($70,121.00) $0.00 $0.00 $0.00 (3) Total $0.00 ($70,121.00) $0.00 $0.00 $0.00 Net Increase (Decrease) in $13, $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $13, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8550: Tier III resource included in the district's budget, but moved to unrestricted (0343/0344) in (2) (2.1) Object 4301: This object reduced to balance resource. LK (3) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:21 PM Page 19 of 110

288 Restricted Resources Only Resource: Home to Schl Transp Pos&Contra Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $2,925, $3,010, $1,053, $1,063, $1,088, (1) Other Local $626, $414, $414, $414, $414, Total $3,551, $3,424, $1,468, $1,477, $1,503, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $20,289, $21,014, $17,893, $18,123, $18,357, (2) Employee Benefits $8,912, $9,895, $8,690, $9,357, $10,092, (3) Books and Supplies $4,244, $3,793, $3,355, $3,894, $4,543, (4) Services and Other Operating ($32,782,719.00) ($34,378,820.08) ($32,240,550.24) ($32,238,420.81) ($32,235,397.51) (5) Capital Outlay $6, $23, $23, $23, $23, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $671, $348, ($2,277,249.75) ($838,747.24) $781, Excess (Deficiency) of Over $2,879, $3,076, $3,745, $2,316, $721, Contributions ($2,879,883.00) ($3,076,795.00) ($3,745,361.75) ($2,316,342.24) ($721,943.31) (6) Total ($2,879,883.00) ($3,076,795.00) ($3,745,361.75) ($2,316,342.24) ($721,943.31) Net Increase (Decrease) in $0.00 ($30.00) $0.00 $0.00 $0.00 Beginning 9791 $0.00 $30.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $30.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8311: Changed apportionment in to agree with amount on CDE website and BA spreadsheet. Decreased by 65% per Debi's . Increased yr 2 by.9% and yr 3 by 2.4% to mimic Tier I rule. LK (2) (2.1) Object 2100: Line 55 - SERP Savings. (2.2) Object 2200: Line 86 - Increase Minimum Bus Rider Number from 8 to 12. (2.3) Object 2201: Line 58 - Implement Bell Schedule Changes. (3) (3.1) Object 3401: Line 55 - SERP Savings. (3.2) Object 3402: Line 86 - Increase Minimum Bus Rider Number From 8 to 12. (3.3) Object 3403: Line 58 - Implement Bell Schedule Changes. (4) (4.1) Object 4200: Line 58 - Implement Bell Schedule Changes. (4.2) Object 4300: Line 86 - Increase Minimum Bus Rider Number From 8 to 12. (5) (5.1) Object 5730: Changed this by in $192,249 to match Sharon Fritz' projection in her dated Changed to match her projections and left the same in the out years. LK (6) (6.1) Object 8990: The ending fund balance in 7230 is moved to 7240 every year. LK Print date: 8/28/2009 2:21 PM Page 20 of 110

289 Restricted Resources Only Resource: Transportation: Severely Dis Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $11,022, $8,611, $8,611, $8,654, $8,828, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $11,022, $8,611, $8,611, $8,654, $8,828, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $1,514, $1,185, $1,192, $1,209, $1,226, (2) Employee Benefits $751, $518, $544, $581, $621, (3) Books and Supplies $9, $11, $11, $11, $12, Services and Other Operating $19,270, $20,768, $21,068, $21,069, $21,070, (4) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $21,546, $22,483, $22,817, $22,871, $22,930, Excess (Deficiency) of Over ($10,523,727.00) ($13,871,734.00) ($14,205,786.63) ($14,216,857.09) ($14,102,208.00) Contributions $10,523, $13,871, $14,205, $14,216, $14,102, (5) Total $10,523, $13,871, $14,205, $14,216, $14,102, Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8311: Amount from CDE website April 2009 apportionment worksheet. LK (2) (2.1) Object 2200: Line 55 - SERP Savings. (3) (3.1) Object 3101: Line 55 - SERP Savings. (4) (4.1) Object 5730: Adjusted these amounts per Sharon Fritz' of LK (5) (5.1) Object 8990: This contribution is the fund balance in it is moved here every year. LK Print date: 8/28/2009 2:21 PM Page 21 of 110

290 Restricted Resources Only Resource: School-Based Coordination Prog Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $3,774, $0.00 $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $3,774, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $5,449, $6,033, $3,092, $3,258, $3,429, (2) Classified Salaries $1,472, $1,386, $861, $878, $895, (3) Employee Benefits $2,406, $2,388, $1,331, $1,512, $1,711, (4) Books and Supplies $2,893, $276, $1,448, $1,452, $1,457, (5) Services and Other Operating $670, $364, $502, $508, $516, (6) Capital Outlay $22, $16, $16, $16, $16, Direct Support/Indirect Cost $372, $424, $219, $219, $219, (7) Total $13,288, $10,890, $7,471, $7,845, $8,246, Excess (Deficiency) of Over ($9,513,591.11) ($10,890,635.00) ($7,471,709.86) ($7,845,495.20) ($8,246,720.01) Contributions $9,513, $7,020, $7,471, $7,845, $8,246, (8) Total $9,513, $7,020, $7,471, $7,845, $8,246, Net Increase (Decrease) in ($0.11) ($3,870,416.00) ($0.24) $0.00 $0.00 Beginning 9791 $3,550, $3,870, $0.24 $0.00 $0.00 Adjusted Beginning $3,550, $3,870, $0.24 $0.00 $0.00 Ending $3,550, $0.24 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8590: No revenue is this resource per Debbie F. - money comes in from transfers. LK (2) (2.1) Object 1100: Reduced expenditures to the district's budget level. (3) (3.1) Object 2100: Reduced expenditures to the district's budget level. (4) (4.1) Object 3102: Reduced expenditures to the district's budget level. (5) (5.1) Object 4100: Increased expenditures to the district's budget level. (5.2) Object 4301: Reduced this object by $2 million to align budget with actual expenditures and encumberances per BA spreadsheet LK (5.3) Object 4491: Reduced this object to help reduce encroachment. LK (6) (6.1) Object 5107: Increased expenditures to the district's budget level. (6.2) Object 5150: Reduced this object to curb the encroachment. LK (6.3) Object 5613: Reduced this object by $200k to align budget with actual expenditures and expenses. LK (7) (7.1) Object 7310: Reduced expenditures to the district's budget level. (8) (8.1) Object 8980: This resource was funded by restricted resources GATE and SLIBG - but they became unrestricted resources so the contribution changed to (8.2) Object 8990: In out years the only contribution from restricted resources will be the contribution from The other two resources GATE and SLIBG have become unrestricted resources. LK Print date: 8/28/2009 2:21 PM Page 22 of 110

291 Restricted Resources Only Resource: High Priority Schls Planning Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $4,560, $0.00 $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $4,560, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $2,523, $0.00 $0.00 $0.00 $0.00 Classified Salaries $57, $0.00 $0.00 $0.00 $0.00 Employee Benefits $648, $0.00 $0.00 $0.00 $0.00 Books and Supplies $297, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $315, $0.00 $0.00 $0.00 $0.00 (2) Direct Support/Indirect Cost $198, $0.00 $0.00 $0.00 $0.00 Total $4,041, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $519, $0.00 $0.00 $0.00 $0.00 (3) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $519, $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $519, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8590: This is a Tier III program, but funding is eliminated in LK (2) (2.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (3) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:21 PM Page 23 of 110

292 Restricted Resources Only Resource: High Priority-Team Corr Action Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $345, $0.00 $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $345, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $90, $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $13, $0.00 $0.00 $0.00 $0.00 Books and Supplies $83, $0.00 $0.00 $0.00 $0.00 (2) Services and Other Operating $147, $0.00 $0.00 $0.00 $0.00 (3) Direct Support/Indirect Cost $10, $0.00 $0.00 $0.00 $0.00 Total $345, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 (4) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8590: Changed new money amount to $117,000 from CDE website. LK (2) (2.1) Object 4301: Reduced supplies to balance resource with changed revenue. LK (3) (3.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (4) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:21 PM Page 24 of 110

293 Restricted Resources Only Resource: California Peer Assistance And Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $1,631, $0.00 $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,631, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $835, $0.00 $0.00 $0.00 $0.00 Classified Salaries $41, $0.00 $0.00 $0.00 $0.00 Employee Benefits $198, $0.00 $0.00 $0.00 $0.00 Books and Supplies $132, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $351, $0.00 $0.00 $0.00 $0.00 (2) Direct Support/Indirect Cost $72, $0.00 $0.00 $0.00 $0.00 Total $1,631, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.32 $0.00 $0.00 $0.00 $0.00 Contributions $0.00 ($618,958.08) $0.00 $0.00 $0.00 (3) Total $0.00 ($618,958.08) $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.32 ($618,958.08) $0.00 $0.00 $0.00 Beginning 9791 $968, $618, $0.00 $0.00 $0.00 Adjusted Beginning $968, $618, $0.00 $0.00 $0.00 Ending $968, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8590: Changed amount to match CDE Website. Reduced by $34,513. LK (2) (2.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (3) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:21 PM Page 25 of 110

294 Restricted Resources Only Resource: International Baccalaureate Pr Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $49, $0.00 $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $49, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $9, $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $1, $0.00 $0.00 $0.00 $0.00 Books and Supplies $9, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $27, $0.00 $0.00 $0.00 $0.00 (2) Direct Support/Indirect Cost $2, $0.00 $0.00 $0.00 $0.00 Total $49, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $2.48 $0.00 $0.00 $0.00 $0.00 (3) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $2.48 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $2.48 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8590: CDE website states Districts will only receive 85% of funding this year. LK (2) (2.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (3) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:21 PM Page 26 of 110

295 Restricted Resources Only Resource: Ab 466 Literacy Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $1,634, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,634, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $968, $0.00 $0.00 $0.00 $0.00 Classified Salaries $45, $0.00 $0.00 $0.00 $0.00 Employee Benefits $107, $0.00 $0.00 $0.00 $0.00 Books and Supplies $239, $0.00 $0.00 $0.00 $0.00 (1) Services and Other Operating $94, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $35, $0.00 $0.00 $0.00 $0.00 Total $1,492, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $142, $0.00 $0.00 $0.00 $0.00 Contributions $0.00 ($756,042.15) $0.00 $0.00 $0.00 (2) Total $0.00 ($756,042.15) $0.00 $0.00 $0.00 Net Increase (Decrease) in $142, ($756,042.15) $0.00 $0.00 $0.00 Beginning 9791 $859, $756, $0.00 $0.00 $0.00 Adjusted Beginning $859, $756, $0.00 $0.00 $0.00 Ending $1,002, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 4203: FCMAT Adjustment to reduce expenditures to projected actuals as of June 10, (2) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:21 PM Page 27 of 110

296 Restricted Resources Only Resource: Reading Svcs For Blind Teacher Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $23, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $23, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $19, $0.00 $0.00 $0.00 $0.00 Employee Benefits $3, $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 (1) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $23, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 (2) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (2) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:21 PM Page 28 of 110

297 Restricted Resources Only Resource: AB 75 Principal Training Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $20, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $20, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $19, $0.00 $0.00 $0.00 $0.00 (1) Direct Support/Indirect Cost $ $0.00 $0.00 $0.00 $0.00 Total $20, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($0.48) $0.00 $0.00 $0.00 $0.00 Contributions $0.00 ($8,754.07) $0.00 $0.00 $0.00 (2) Total $0.00 ($8,754.07) $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.48) ($8,754.07) $0.00 $0.00 $0.00 Beginning 9791 $26, $8, $0.00 $0.00 $0.00 Adjusted Beginning $26, $8, $0.00 $0.00 $0.00 Ending $26, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (2) Contribution to SBX3 4 Restricted Resource due to deficit spending. Print date: 8/28/2009 2:21 PM Page 29 of 110

298 Restricted Resources Only Resource: Supp Programs: Spec Secondary Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $70, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $70, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $15, $0.00 $0.00 $0.00 $0.00 Classified Salaries $ $0.00 $0.00 $0.00 $0.00 Employee Benefits $4, $0.00 $0.00 $0.00 $0.00 Books and Supplies $34, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $3, $0.00 $0.00 $0.00 $0.00 (1) Capital Outlay $8, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $4, $0.00 $0.00 $0.00 $0.00 Total $70, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 (2) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (2) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:21 PM Page 30 of 110

299 Restricted Resources Only Resource: th Grade Counseling Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 ($0.02) $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 ($0.02) $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.02 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.02 $0.00 $0.00 $0.00 Beginning 9791 ($0.02) ($0.02) $0.00 $0.00 $0.00 Adjusted Beginning ($0.02) ($0.02) $0.00 $0.00 $0.00 Ending ($0.02) $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:21 PM Page 31 of 110

300 Restricted Resources Only Resource: Pupil Development Block Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $1,295, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,295, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $196, $0.00 $0.00 $0.00 $0.00 Classified Salaries $73, $0.00 $0.00 $0.00 $0.00 Employee Benefits $79, $0.00 $0.00 $0.00 $0.00 Books and Supplies $233, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $140, $0.00 $0.00 $0.00 $0.00 (1) Direct Support/Indirect Cost $31, $0.00 $0.00 $0.00 $0.00 Total $755, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $540, $0.00 $0.00 $0.00 $0.00 Contributions $0.00 ($901,143.55) $0.00 $0.00 $0.00 (2) Total $0.00 ($901,143.55) $0.00 $0.00 $0.00 Net Increase (Decrease) in $540, ($901,143.55) $0.00 $0.00 $0.00 Beginning 9791 $638, $901, $0.00 $0.00 $0.00 Adjusted Beginning $638, $901, $0.00 $0.00 $0.00 Ending $1,178, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (2) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:21 PM Page 32 of 110

301 Restricted Resources Only Resource: School Safety Cons Comp Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $500, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $500, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $70, $0.00 $0.00 $0.00 $0.00 Employee Benefits $16, $0.00 $0.00 $0.00 $0.00 Books and Supplies $42, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $353, $0.00 $0.00 $0.00 $0.00 (1) Direct Support/Indirect Cost $18, $0.00 $0.00 $0.00 $0.00 Total $500, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 (2) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 5800: FCMAT ADjustment - To balance resource to estimated current year actuals. (2) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:21 PM Page 33 of 110

302 Restricted Resources Only Resource: Teacher Cred Block Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $2,270, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $2,270, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $1,186, $0.00 $0.00 $0.00 $0.00 Classified Salaries $45, $0.00 $0.00 $0.00 $0.00 Employee Benefits $222, $0.00 $0.00 $0.00 $0.00 Books and Supplies $173, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $102, $0.00 $0.00 $0.00 $0.00 (1) Direct Support/Indirect Cost $80, $0.00 $0.00 $0.00 $0.00 Total $1,810, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $460, $0.00 $0.00 $0.00 $0.00 Contributions $0.00 ($1,696,720.29) $0.00 $0.00 $0.00 (2) Total $0.00 ($1,696,720.29) $0.00 $0.00 $0.00 Net Increase (Decrease) in $460, ($1,696,720.29) $0.00 $0.00 $0.00 Beginning 9791 $460, $1,696, $0.00 $0.00 $0.00 Adjusted Beginning $460, $1,696, $0.00 $0.00 $0.00 Ending $920, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (2) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:21 PM Page 34 of 110

303 Restricted Resources Only Resource: Prof Development Block Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $8,439, $0.00 $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $8,439, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $6,347, $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $809, $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $11, $0.00 $0.00 $0.00 $0.00 (2) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $7,168, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $1,270, $0.00 $0.00 $0.00 $0.00 Contributions ($1,270,816.00) ($136,836.32) $0.00 $0.00 $0.00 (3) Total ($1,270,816.00) ($136,836.32) $0.00 $0.00 $0.00 Net Increase (Decrease) in $11.42 ($136,836.32) $0.00 $0.00 $0.00 Beginning 9791 $11.37 $136, $0.00 $0.00 $0.00 Adjusted Beginning $11.37 $136, $0.00 $0.00 $0.00 Ending $22.79 $0.00 $0.00 $0.00 $0.00 s: (1) Tier III Transfer from restricted resource (1.1) Object 8590: Verified CDE website. LK (2) (2.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (3) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:21 PM Page 35 of 110

304 Restricted Resources Only Resource: Targeted Inst Imp Blk Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $89,879, $0.00 $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $89,879, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $28,442, $0.00 $0.00 $0.00 $0.00 Classified Salaries $8,095, $0.00 $0.00 $0.00 $0.00 Employee Benefits $11,449, $0.00 $0.00 $0.00 $0.00 Books and Supplies $8,978, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $16,376, $0.00 $0.00 $0.00 $0.00 (2) Capital Outlay $54, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $2,921, $0.00 $0.00 $0.00 $0.00 Total $76,319, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $13,560, $0.00 $0.00 $0.00 $0.00 Contributions ($12,142,655.00) ($8,709,657.56) $0.00 $0.00 $0.00 (3) Total ($12,142,655.00) ($8,709,657.56) $0.00 $0.00 $0.00 Net Increase (Decrease) in $1,417, ($8,709,657.56) $0.00 $0.00 $0.00 Beginning 9791 $8,830, $8,709, $0.00 $0.00 $0.00 Adjusted Beginning $8,830, $8,709, $0.00 $0.00 $0.00 Ending $10,247, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8590: Amount verified CDE website. LK (2) (2.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (3) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:21 PM Page 36 of 110

305 Restricted Resources Only Resource: Sch & Lib Imp Block Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $11,462, $0.00 $0.00 $0.00 $0.00 (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $11,462, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $719, $0.00 $0.00 $0.00 $0.00 Classified Salaries $370, $0.00 $0.00 $0.00 $0.00 Employee Benefits $405, $0.00 $0.00 $0.00 $0.00 Books and Supplies $537, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $60, $0.00 $0.00 $0.00 $0.00 (2) Capital Outlay $5, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $262, $0.00 $0.00 $0.00 $0.00 Total $2,361, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $9,100, $0.00 $0.00 $0.00 $0.00 Contributions ($7,833,193.00) ($1,488,703.08) $0.00 $0.00 $0.00 (3) Total ($7,833,193.00) ($1,488,703.08) $0.00 $0.00 $0.00 Net Increase (Decrease) in $1,267, ($1,488,703.08) $0.00 $0.00 $0.00 Beginning 9791 $371, $1,488, $0.00 $0.00 $0.00 Adjusted Beginning $371, $1,488, $0.00 $0.00 $0.00 Ending $1,639, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8590: Tier III - Amount verified on CDE website. LK (2) (2.1) Object 5800: FCMAT Adjustment - To balance resource to estimated current year actuals. (3) SBX3 4 Restricted Balance Flex Transfer. Print date: 8/28/2009 2:21 PM Page 37 of 110

306 Restricted Resources Only Resource: Discretionary Block Grant/Schl Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $3,536, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $3,536, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $641, $66, $0.00 $0.00 $0.00 (1) Classified Salaries $260, $23, $0.00 $0.00 $0.00 Employee Benefits $153, $11, $0.00 $0.00 $0.00 Books and Supplies $1,826, $251, $0.00 $0.00 $0.00 Services and Other Operating $302, $96, $0.00 $0.00 $0.00 Capital Outlay $176, $4, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $176, $27, $0.00 $0.00 $0.00 Total $3,536, $481, $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($0.70) ($481,278.00) $0.00 $0.00 $0.00 Contributions $0.00 ($1,500,286.86) $0.00 $0.00 $0.00 (2) Total $0.00 ($1,500,286.86) $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.70) ($1,981,564.86) $0.00 $0.00 $0.00 Beginning 9791 $3,672, $1,981, $0.00 $0.00 $0.00 Adjusted Beginning $3,672, $1,981, $0.00 $0.00 $0.00 Ending $3,672, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 1100: FCMAT Adjustment - Recapture Tier III savings per June 10, 2009 expenditure level. (2) SBX3 4 Restricted Balance Flex Transfer. FCMAT could not take full ending fund balance, due to salary/benefit commitments in the out years. Print date: 8/28/2009 2:21 PM Page 38 of 110

307 Restricted Resources Only Resource: Discretionry Blk Grnt-District Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:21 PM Page 39 of 110

308 Restricted Resources Only Resource: Instruc Matls, Libr & Ed Tech Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $1,882, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,882, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $227, $4, $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $27, $ $0.00 $0.00 $0.00 Books and Supplies $1,479, $1,140, $0.00 $0.00 $0.00 Services and Other Operating $64, $2, $0.00 $0.00 $0.00 Capital Outlay $0.00 $5, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $83, $70, $0.00 $0.00 $0.00 Total $1,882, $1,224, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.10 ($1,224,118.99) $0.00 $0.00 $0.00 Contributions $0.00 ($70,000.00) $0.00 $0.00 $0.00 (1) Total $0.00 ($70,000.00) $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.10 ($1,294,118.99) $0.00 $0.00 $0.00 Beginning 9791 $1,883, $1,294, $0.00 $0.00 $0.00 Adjusted Beginning $1,883, $1,294, $0.00 $0.00 $0.00 Ending $1,883, $0.00 $0.00 $0.00 $0.00 s: (1) SBX3 4 Restricted Balance Flex Transfer. FCMAT was not able to take full ending fund balance due to expenditures in Print date: 8/28/2009 2:21 PM Page 40 of 110

309 Restricted Resources Only Resource: Quality Ed Invest Act (QEIA) Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $2,304, $3,438, $3,438, $3,469, $3,552, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $2,304, $3,438, $3,438, $3,469, $3,552, Certificated Salaries $2,109, $2,964, $3,045, $3,128, $3,214, Classified Salaries $35.00 $87, $88, $88, $88, Employee Benefits $85, $688, $736, $788, $845, Books and Supplies $6, $5, $5, $5, $5, (2) Services and Other Operating $ $8, $8, $8, $8, (3) Direct Support/Indirect Cost $102, $150, $150, $150, $150, Total $2,304, $3,905, $4,033, $4,168, $4,312, Excess (Deficiency) of Over $0.00 ($466,854.00) ($595,266.95) ($699,789.02) ($759,602.48) Contributions $0.00 $0.00 $0.00 $0.00 $651, (4) Total $0.00 $0.00 $0.00 $0.00 $651, Net Increase (Decrease) in $0.00 ($466,854.00) ($595,266.95) ($699,789.02) ($108,033.48) Beginning 9791 $0.00 $1,869, $1,403, $807, $108, Adjusted Beginning $0.00 $1,869, $1,403, $807, $108, Ending $0.00 $1,403, $807, $108, $0.14 s: (1) (1.1) Object 8590: Amount verified on CDE website. LK (2) (2.1) Object 4301: Reduced this object to align budget with actual expenditures and encumberances per BA spreadsheet LK (3) (3.1) Object 5209: Zeroed out this object to align budget with actual expenditures and encumberances per BA spreadsheet dated LK (3.2) Object 5613: Zeroed out this object to align budget with actual expenditures and encumberances to date. LK (4) (4.1) Object 8980: Deleted almost all services and supplies, but still need a contribution in. LK Print date: 8/28/2009 2:21 PM Page 41 of 110

310 Restricted Resources Only Resource: Chief Business Officer TNG PGM Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 ($0.02) $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 ($0.02) $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 ($0.02) $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 ($0.02) $0.00 $0.00 $0.00 Beginning 9791 $0.02 $0.02 $0.00 $0.00 $0.00 Adjusted Beginning $0.02 $0.02 $0.00 $0.00 $0.00 Ending $0.02 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:21 PM Page 42 of 110

311 Restricted Resources Only Resource: Other State: Adolescent Famil Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $1,336, $1,410, $1,336, $1,336, $1,336, (1) Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,336, $1,410, $1,336, $1,336, $1,336, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $824, $830, $831, $839, $847, (2) Employee Benefits $382, $345, $350, $360, $370, (3) Books and Supplies $6, $4, $4, $4, $4, Services and Other Operating $57, $44, $44, $45, $46, Direct Support/Indirect Cost $66, $70, $70, $70, $70, Total $1,336, $1,294, $1,301, $1,319, $1,339, Excess (Deficiency) of Over ($0.42) $115, $34, $16, ($3,316.70) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.42) $115, $34, $16, ($3,316.70) Beginning 9791 $0.00 $0.00 $115, $150, $167, Adjusted Beginning $0.00 $0.00 $115, $150, $167, Ending ($0.42) $115, $150, $167, $163, s: (1) (1.1) Object 8590: Amount per award letter through LK (2) (2.1) Object 2100: Line 55 - SERP Savings. (3) (3.1) Object 3101: Line 55 - SERP Savings. Print date: 8/28/2009 2:21 PM Page 43 of 110

312 Restricted Resources Only Resource: Other State: Dental Disease Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $90, $90, $90, $91, $92, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $90, $90, $90, $91, $92, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $66, $63, $45, $45, $45, (1) Employee Benefits $20, $24, $21, $22, $24, Books and Supplies $0.00 $0.00 $21, $20, $20, Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $4, $2, $2, $2, $2, Total $90, $90, $90, $91, $92, Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 2235: Adjusted to the district's budget. Print date: 8/28/2009 2:21 PM Page 44 of 110

313 Restricted Resources Only Resource: Beverage Container Recy Pgm Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $35, $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $35, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $35, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $35, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($0.17) $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.17) $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending ($0.17) $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:21 PM Page 45 of 110

314 Restricted Resources Only Resource: Mntl Illns Offr Crm PVv Grt Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $1,166, $705, $705, $708, $722, Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,166, $705, $705, $708, $722, Certificated Salaries $0.00 $20, $21, $21, $22, Classified Salaries $222, $103, $104, $105, $106, Employee Benefits $91, $33, $34, $35, $36, Books and Supplies $29, $483, $480, $481, $492, (1) Services and Other Operating $44, $54, $55, $55, $55, Direct Support/Indirect Cost $18, $9, $9, $9, $9, Total $406, $705, $704, $708, $722, Excess (Deficiency) of Over $759, $0.00 $0.63 ($0.53) $0.57 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $759, $0.00 $0.63 ($0.53) $0.57 Beginning 9791 $0.00 $0.00 $0.00 $0.63 $0.10 Adjusted Beginning $0.00 $0.00 $0.00 $0.63 $0.10 Ending $759, $0.00 $0.63 $0.10 $0.67 s: (1) (1.1) Object 4301: Increased this object to balance resource. LK Print date: 8/28/2009 2:21 PM Page 46 of 110

315 Restricted Resources Only Resource: SD-70 Transportation Tech Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $87, $22, $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $87, $22, $0.00 $0.00 $0.00 Certificated Salaries $ $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $47.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $39, $17, $0.00 $0.00 $0.00 Services and Other Operating $11, $3, $0.00 $0.00 $0.00 Capital Outlay $35, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $1, $ $0.00 $0.00 $0.00 Total $87, $22, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:21 PM Page 47 of 110

316 Restricted Resources Only Resource: Ongoing And Major Maintenance: Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $197, $559, $559, $559, $559, Total $197, $559, $559, $559, $559, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $21,680, $21,454, $20,747, $21,031, $21,319, (1) Employee Benefits $8,529, $7,860, $9,364, $9,931, $10,551, (2) Books and Supplies $8,358, $6,471, $6,599, $6,692, $6,804, (3) Services and Other Operating ($35,579,464.00) ($37,791,208.00) ($45,022,667.14) ($45,317,860.19) ($45,511,165.87) (4) Capital Outlay $5,159, $2,564, $8,870, $8,222, $7,395, (5) Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $8,147, $559, $559, $559, $559, Excess (Deficiency) of Over ($7,950,455.00) $0.00 $0.00 $0.00 $0.01 Contributions $7,950, $0.00 $0.00 $0.00 $0.00 Total $7,950, $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.01 Beginning 9791 ($0.06) $0.00 $0.00 $0.00 $0.00 Adjusted Beginning ($0.06) $0.00 $0.00 $0.00 $0.00 Ending ($0.06) $0.00 $0.00 $0.00 $0.01 s: (1) (1.1) Object 2100: Line 55 - SERP Savings. (1.2) Object 2200: Plugged this amount to balance to Williams "2010 BDGT & 2009 ACTUALS" spreadsheet LK (2) (2.1) Object 3101: Line 55 - SERP Savings. (2.2) Object 3402: Plugged this number to agree with William's spreadsheet. LK (3) (3.1) Object 4315: Changed this number to match District spreadsheet "2010 BDGT & 2009 ACTUALS" dated 6/22/09 LK (3.2) Object 4491: Changed this object to match District spreadsheet. LK (4) (4.1) Object 5100: Decreased this object out yr 2 and 3 to help balance resource. LK (4.2) Object 5200: Per District ~ Coding reclassification to Capital Outlay. (4.3) Object 5751: Changed this object to match District spreadsheet 2010 BDGT & 2009 ACTUALS and projected 8150 spreadsheet. LK (4.4) Object 5853: Changed all 8150 to match District's numbers in Reduced out years by the $1.5 million reduction District is projecting in object to keep resource balanced. LK (5) (5.1) Object 6100: Per District - Coding reclassification from Other Services. (5.2) Object 6491: Use this to plug total 6000s to balance resource. LK Print date: 8/28/2009 2:21 PM Page 48 of 110

317 Restricted Resources Only Resource: Tuition Assist/OTBS Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $93, $103, $103, $103, $103, Total $93, $103, $103, $103, $103, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $93, $99, $103, $103, $103, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $93, $99, $103, $103, $103, Excess (Deficiency) of Over $0.00 $4, $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $4, $0.00 $0.00 $0.00 Beginning 9791 $0.00 ($4,082.00) $0.00 $0.00 $0.00 Adjusted Beginning $0.00 ($4,082.00) $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:21 PM Page 49 of 110

318 Restricted Resources Only Resource: Other Local Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $6,107, $4,172, $0.00 $0.00 $0.00 (1) Total $6,107, $4,172, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $5,076, $3,357, $0.00 $0.00 $0.00 (2) Services and Other Operating $1,042, $322, $0.00 $0.00 $0.00 Capital Outlay $124, $518, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $ $1, $0.00 $0.00 $0.00 Total $6,244, $4,200, $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($137,199.38) ($27,999.22) $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($137,199.38) ($27,999.22) $0.00 $0.00 $0.00 Beginning 9791 $0.00 $28, $0.78 $0.78 $0.78 Adjusted Beginning $0.00 $28, $0.78 $0.78 $0.78 Ending ($137,199.38) $0.78 $0.78 $0.78 $0.78 s: (1) (1.1) Object 8699: One time money per District spreadsheet. LK (2) (2.1) Object 4491: Reduced object by $1.3 million to align budget with actual expenditures and encumberances. LK Print date: 8/28/2009 2:21 PM Page 50 of 110

319 Restricted Resources Only Resource: Other Local:SOAP Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $56, $59, $54, $54, $54, Total $56, $59, $54, $54, $54, Certificated Salaries $44, $37, $38, $39, $41, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $11, $9, $10, $11, $11, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $56, $47, $49, $51, $53, Excess (Deficiency) of Over $0.00 $12, $5, $3, $1, Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $12, $5, $3, $1, Beginning 9791 $0.00 $0.00 $12, $17, $21, Adjusted Beginning $0.00 $0.00 $12, $17, $21, Ending $0.00 $12, $17, $21, $22, Print date: 8/28/2009 2:21 PM Page 51 of 110

320 Restricted Resources Only Resource: The California Endowment Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $33, $52, $52, $52, $52, Total $33, $52, $52, $52, $52, Certificated Salaries $31, $49, $49, $49, $49, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $5, $2, $2, $2, $2, Books and Supplies $ $ $0.00 $0.00 $0.00 Services and Other Operating $1, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $1, $0.00 $0.00 $0.00 $0.00 Total $41, $52, $52, $52, $52, Excess (Deficiency) of Over ($8,048.08) $0.00 $0.00 $0.00 $0.26 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($8,048.08) $0.00 $0.00 $0.00 $0.26 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending ($8,048.08) $0.00 $0.00 $0.00 $0.26 Print date: 8/28/2009 2:21 PM Page 52 of 110

321 Restricted Resources Only Resource: City Hgts:Ed Collaborative Pgm Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $395, $494, $494, $494, $494, Total $395, $494, $494, $494, $494, Certificated Salaries $251, $321, $327, $332, $338, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $59, $79, $81, $83, $86, Books and Supplies $20, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $64, $49, $49, $49, $49, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $395, $450, $458, $466, $474, Excess (Deficiency) of Over $0.00 $43, $36, $28, $19, Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $43, $36, $28, $19, Beginning 9791 $0.00 $0.00 $43, $80, $108, Adjusted Beginning $0.00 $0.00 $43, $80, $108, Ending $0.00 $43, $80, $108, $127, Print date: 8/28/2009 2:21 PM Page 53 of 110

322 Restricted Resources Only Resource: SDSURF to Collaborative Sites Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $429, $466, $394, $394, $394, Total $429, $466, $394, $394, $394, Certificated Salaries $199, $228, $232, $237, $242, Classified Salaries $69, $131, $132, $134, $135, Employee Benefits $76, $115, $120, $126, $132, Books and Supplies $58, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $4, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $409, $475, $486, $497, $509, Excess (Deficiency) of Over $19, ($8,447.00) ($91,381.06) ($102,903.18) ($115,128.11) Contributions $0.00 $8, $91, $102, $115, Total $0.00 $8, $91, $102, $115, Net Increase (Decrease) in $19, $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $19, $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:21 PM Page 54 of 110

323 Restricted Resources Only Resource: City Hgts:Monroe Clark Support Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $682, $418, $340, $340, $340, Total $682, $418, $340, $340, $340, Certificated Salaries $412, $499, $514, $529, $545, Classified Salaries $32, $40, $40, $41, $42, Employee Benefits $133, $169, $180, $193, $206, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $579, $709, $735, $763, $793, Excess (Deficiency) of Over $103, ($290,453.00) ($394,876.73) ($423,007.22) ($452,781.51) Contributions $0.00 $290, $394, $423, $452, (1) Total $0.00 $290, $394, $423, $452, Net Increase (Decrease) in $103, $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $103, $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8980: This local grant appears to be on-going and is only salaries - therefore a contribution is necessary. LK Print date: 8/28/2009 2:21 PM Page 55 of 110

324 Restricted Resources Only Resource: Other Local: Rice Family Found Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $41, $29, $0.00 $0.00 $0.00 (1) Total $41, $29, $0.00 $0.00 $0.00 Certificated Salaries $6, $10, $0.00 $0.00 $0.00 Classified Salaries $0.00 $ $0.00 $0.00 $0.00 Employee Benefits $1, $ $0.00 $0.00 $0.00 Books and Supplies $28, $12, $0.00 $0.00 $0.00 Services and Other Operating $5, $4, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $41, $29, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.77 $0.29 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.77 $0.29 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.29 $0.29 $0.29 Adjusted Beginning $0.00 $0.00 $0.29 $0.29 $0.29 Ending $0.77 $0.29 $0.29 $0.29 $0.29 s: (1) (1.1) Object 8699: This is one time money. LK Print date: 8/28/2009 2:21 PM Page 56 of 110

325 Restricted Resources Only Resource: Other Local: Gates Foundation Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State ($0.14) $0.00 $0.00 $0.00 $0.00 Other Local $4,926, $5,288, $0.00 $0.00 $0.00 Total $4,926, $5,288, $0.00 $0.00 $0.00 Certificated Salaries $1,055, $1,648, $1,700, $0.00 $0.00 (1) Classified Salaries $374, $358, $360, $0.00 $0.00 (2) Employee Benefits $272, $248, $250, $0.00 $0.00 Books and Supplies $266, $407, $34, $0.00 $0.00 (3) Services and Other Operating $2,957, $280, $0.00 $0.00 $0.00 (4) Direct Support/Indirect Cost $ $0.00 $0.00 $0.00 $0.00 Total $4,926, $2,942, $2,345, $0.00 $0.00 Excess (Deficiency) of Over $0.30 $2,345, ($2,345,454.71) $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.30 $2,345, ($2,345,454.71) $0.00 $0.00 Beginning 9791 $0.00 $0.00 $2,345, $0.29 $0.29 Adjusted Beginning $0.00 $0.00 $2,345, $0.29 $0.29 Ending $0.30 $2,345, $0.29 $0.29 $0.29 s: (1) (1.1) Object 1971: This amount represents all certificated salaries in this resource for LK (2) (2.1) Object 2315: This amt represents all classified salaries in this resource for LK (3) (3.1) Object 4301: Reduced object by $500k to align budget with actual expenditures and encumberances. LK (4) (4.1) Object 5813: Deleted object to align budget with encumberances and expenditures. LK (4.2) Object 5853: Deleted object ($1.6 mil) to align budget with actual expenditures and encumberances per BA spreadsheet LK Print date: 8/28/2009 2:21 PM Page 57 of 110

326 Restricted Resources Only Resource: Hamilton White Foundation Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $46, $34, $0.00 $0.00 $0.00 (1) Total $46, $34, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $3, $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $ $0.00 $0.00 $0.00 Books and Supplies $32, $24, $0.00 $0.00 $0.00 Services and Other Operating $11, $4, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $2, $1, $0.00 $0.00 $0.00 Total $46, $34, $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($0.22) $0.55 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.22) $0.55 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.55 $0.55 $0.55 Adjusted Beginning $0.00 $0.00 $0.55 $0.55 $0.55 Ending ($0.22) $0.55 $0.55 $0.55 $0.55 s: (1) (1.1) Object 8699: One time money. LK Print date: 8/28/2009 2:21 PM Page 58 of 110

327 Restricted Resources Only Resource: Other Local: Bravo Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $1, $ $0.00 $0.00 $0.00 Total $1, $ $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $1, $ $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $64.00 $0.00 $0.00 $0.00 $0.00 Total $1, $ $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($0.07) $0.34 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.07) $0.34 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.34 $0.34 $0.34 Adjusted Beginning $0.00 $0.00 $0.34 $0.34 $0.34 Ending ($0.07) $0.34 $0.34 $0.34 $0.34 Print date: 8/28/2009 2:21 PM Page 59 of 110

328 Restricted Resources Only Resource: Other Local: Chargers Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $110, $43, $0.00 $0.00 $0.00 (1) Total $110, $43, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $63, $19, $0.00 $0.00 $0.00 Services and Other Operating $21, $8, $0.00 $0.00 $0.00 Capital Outlay $22, $16, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $3, $0.00 $0.00 $0.00 $0.00 Total $110, $43, $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($0.40) $0.39 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.40) $0.39 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.39 $0.39 $0.39 Adjusted Beginning $0.00 $0.00 $0.39 $0.39 $0.39 Ending ($0.40) $0.39 $0.39 $0.39 $0.39 s: (1) (1.1) Object 8699: Carryover only. LK Print date: 8/28/2009 2:21 PM Page 60 of 110

329 Restricted Resources Only Resource: Price-Weingard Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $2, $4, $0.00 $0.00 $0.00 (1) Total $2, $4, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $2, $4, $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $2, $4, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8699: Carryover and one time money only. LK Print date: 8/28/2009 2:21 PM Page 61 of 110

330 Restricted Resources Only Resource: Other Local: Intel Open Gate Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $136, $116, $0.00 $0.00 $0.00 (1) Total $136, $116, $0.00 $0.00 $0.00 Certificated Salaries $71, $24, $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $1, $2, $0.00 $0.00 $0.00 Books and Supplies $42, $86, $0.00 $0.00 $0.00 Services and Other Operating $20, $3, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $1, $ $0.00 $0.00 $0.00 Total $136, $116, $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($0.29) $0.73 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.29) $0.73 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.73 $0.73 $0.73 Adjusted Beginning $0.00 $0.00 $0.73 $0.73 $0.73 Ending ($0.29) $0.73 $0.73 $0.73 $0.73 s: (1) (1.1) Object 8699: One time money per district. LK Print date: 8/28/2009 2:21 PM Page 62 of 110

331 Restricted Resources Only Resource: Other Local: NTID Captioning Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $4, $0.00 $0.00 $0.00 (1) Total $0.00 $4, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $3, $0.00 $0.00 $0.00 Services and Other Operating $0.00 $ $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $4, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8699: One time money per BA spreadsheet. LK Print date: 8/28/2009 2:21 PM Page 63 of 110

332 Restricted Resources Only Resource: Other Local: Sandapp Cal-Lear Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $1,247, $1,340, $0.00 $0.00 $0.00 (1) Total $1,247, $1,340, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $490, $597, $0.00 $0.00 $0.00 Employee Benefits $236, $239, $0.00 $0.00 $0.00 Books and Supplies $417, $409, $0.00 $0.00 $0.00 Services and Other Operating $65, $18, $0.00 $0.00 $0.00 Capital Outlay $0.00 $4, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $37, $70, $0.00 $0.00 $0.00 Total $1,247, $1,340, $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($0.29) $0.29 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.29) $0.29 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.29 $0.29 $0.29 Adjusted Beginning $0.00 $0.00 $0.29 $0.29 $0.29 Ending ($0.29) $0.29 $0.29 $0.29 $0.29 s: (1) (1.1) Object 8699: One time money per District spreadsheet. LK Print date: 8/28/2009 2:21 PM Page 64 of 110

333 Restricted Resources Only Resource: Other Local: Options For Reco Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $89, $29, $0.00 $0.00 $0.00 (1) Total $89, $29, $0.00 $0.00 $0.00 Certificated Salaries $70, $23, $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $15, $4, $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $3, $1, $0.00 $0.00 $0.00 Total $89, $29, $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($0.49) $0.56 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.49) $0.56 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.56 $0.56 $0.56 Adjusted Beginning $0.00 $0.00 $0.56 $0.56 $0.56 Ending ($0.49) $0.56 $0.56 $0.56 $0.56 s: (1) (1.1) Object 8699: One time money per District spreadsheet. LK Print date: 8/28/2009 2:21 PM Page 65 of 110

334 Restricted Resources Only Resource: Other Local: Comm Health (Chi Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $28, $23, $0.00 $0.00 $0.00 (1) Total $28, $23, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $14, $22, $0.00 $0.00 $0.00 Services and Other Operating $13, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $1, $1, $0.00 $0.00 $0.00 Total $28, $23, $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($0.47) $0.12 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.47) $0.12 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.12 $0.12 $0.12 Adjusted Beginning $0.00 $0.00 $0.12 $0.12 $0.12 Ending ($0.47) $0.12 $0.12 $0.12 $0.12 s: (1) (1.1) Object 8699: Carryover only per District spreadsheet. LK Print date: 8/28/2009 2:21 PM Page 66 of 110

335 Restricted Resources Only Resource: Other Local: Say San Diego Sa Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $6, $4, $0.00 $0.00 $0.00 (1) Total $6, $4, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $4, $4, $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $22.00 $0.00 $0.00 $0.00 $0.00 Total $4, $4, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $1, $0.63 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $1, $0.63 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.63 $0.63 $0.63 Adjusted Beginning $0.00 $0.00 $0.63 $0.63 $0.63 Ending $1, $0.63 $0.63 $0.63 $0.63 s: (1) (1.1) Object 8699: Carryover only per District spreadsheet. LK Print date: 8/28/2009 2:21 PM Page 67 of 110

336 Restricted Resources Only Resource: Other Local: Rainwater Founda Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $2, $2, $0.00 $0.00 $0.00 (1) Total $2, $2, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $2, $2, $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $2, $2, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8699: Carryover only per District spreadsheet. LK Print date: 8/28/2009 2:21 PM Page 68 of 110

337 Restricted Resources Only Resource: Tupe Via County Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.48 $0.00 $0.00 $0.00 $0.00 Other Local $9, $5, $0.00 $0.00 $0.00 (1) Total $9, $5, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $9, $4, $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $ $ $0.00 $0.00 $0.00 Total $9, $5, $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($1.00) $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($1.00) $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending ($1.00) $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8699: Carryover only per District spreadsheet. LK Print date: 8/28/2009 2:21 PM Page 69 of 110

338 Restricted Resources Only Resource: Benbough Foundation Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $10, $4, $0.00 $0.00 $0.00 Total $10, $4, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $9, $4, $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $ $ $0.00 $0.00 $0.00 Total $10, $4, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:21 PM Page 70 of 110

339 Restricted Resources Only Resource: Other Local: ROC/P Contract Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $10,444, $9,396, $9,396, $9,396, $9,396, (1) Total $10,444, $9,396, $9,396, $9,396, $9,396, Certificated Salaries $4,422, $4,789, $4,842, $4,988, $5,139, (2) Classified Salaries $868, $1,069, $1,031, $1,041, $1,052, (3) Employee Benefits $1,734, $1,709, $1,774, $1,903, $2,045, (4) Books and Supplies $2,915, $872, $873, $891, $540, (5) Services and Other Operating $138, $238, $240, $243, $247, Capital Outlay $5, $8, $8, $8, $8, Direct Support/Indirect Cost $360, $364, $364, $364, $364, Total $10,444, $9,053, $9,135, $9,441, $9,398, Excess (Deficiency) of Over $0.00 $343, $260, ($45,171.66) ($1,746.07) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $343, $260, ($45,171.66) ($1,746.07) Beginning 9791 $0.00 $0.00 $343, $604, $559, Adjusted Beginning $0.00 $0.00 $343, $604, $559, Ending $0.00 $343, $604, $559, $557, s: (1) (1.1) Object 8677: Per award letter. LK (2) (2.1) Object 1000: Line 55 - SERP Savings. (3) (3.1) Object 2100: Line 55 - SERP Savings. (4) (4.1) Object 3401: Line 55 - SERP Savings. (5) (5.1) Object 4301: I did not make this entry - will check with William to see what it is all about. LK (5.2) Object 4491: Reduced this object to balance resource. LK Print date: 8/28/2009 2:21 PM Page 71 of 110

340 Restricted Resources Only Resource: National Academy Foundation Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $12, $20, $13, $13, $13, Total $12, $20, $13, $13, $13, Certificated Salaries $3, $1, $1, $1, $1, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $ $ $ $ $ Books and Supplies $ $1, $1, $1, $1, Services and Other Operating $7, $16, $9, $9, $9, (1) Direct Support/Indirect Cost $ $ $ $ $ Total $12, $20, $13, $13, $13, Excess (Deficiency) of Over $0.00 $0.00 $0.06 $0.72 ($0.25) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.06 $0.72 ($0.25) Beginning 9791 $0.00 $0.00 $0.00 $0.06 $0.78 Adjusted Beginning $0.00 $0.00 $0.00 $0.06 $0.78 Ending $0.00 $0.00 $0.06 $0.78 $0.53 s: (1) (1.1) Object 5207: Reduced this object to balance resource. LK Print date: 8/28/2009 2:21 PM Page 72 of 110

341 Restricted Resources Only Resource: SD Co Supt of Sch-Camp Barrett Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $1,043, $1,043, $40, $40, $40, Total $1,043, $1,043, $40, $40, $40, Certificated Salaries $37, $30, $15, $15, $15, Classified Salaries $40, $31, $16, $16, $16, Employee Benefits $10, $9, $5, $5, $5, Books and Supplies $908, $938, $2, $2, $2, (1) Services and Other Operating $31, $19, $0.00 $0.00 $0.00 (2) Capital Outlay $13, $13, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $1, $ $ $ $ Total $1,043, $1,043, $40, $40, $40, Excess (Deficiency) of Over ($1.32) $0.00 $0.36 $0.36 ($0.64) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($1.32) $0.00 $0.36 $0.36 ($0.64) Beginning 9791 $0.00 $0.00 $0.00 $0.36 $0.72 Adjusted Beginning $0.00 $0.00 $0.00 $0.36 $0.72 Ending ($1.32) $0.00 $0.36 $0.72 $0.08 s: (1) (1.1) Object 4301: Zapped all 4000 except supplies to reduce expenses by $1 million to match revenue in out years. LK (2) (2.1) Object 5207: Zapped all 5000 objects to balance resource - revenue declined by $1 million in out years. LK Print date: 8/28/2009 2:21 PM Page 73 of 110

342 Restricted Resources Only Resource: Franklin Prtnrshp w/capital On Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $35,770, $33,508, $23,516, $23,728, $24,297, (1) Total $35,770, $33,508, $23,516, $23,728, $24,297, Certificated Salaries $246, $248, $249, $250, $251, Classified Salaries $1,147, $1,415, $1,432, $1,450, $1,467, Employee Benefits $468, $700, $738, $780, $827, Books and Supplies $697, $975, $985, $1,004, $1,031, Services and Other Operating $33,141, $30,114, $20,056, $20,189, $20,665, (2) Capital Outlay $69, $53, $53, $53, $53, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $35,770, $33,508, $23,516, $23,728, $24,297, Excess (Deficiency) of Over ($0.47) $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.47) $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending ($0.47) $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8699: Changed amount to agree with award letter. Put the rest in carryover, per Debbie's This revenue now agrees with the District's spreadsheet of est actuals. LK (2) (2.1) Object 5100: Reduced this object to balance resource in the out years. LK Print date: 8/28/2009 2:21 PM Page 74 of 110

343 Restricted Resources Only Resource: Chrtr Schls Payroll Reimburmnt Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $3,165, $2,443, $2,520, $2,601, $2,687, (1) Total $3,165, $2,443, $2,520, $2,601, $2,687, Certificated Salaries $1,657, $1,496, $1,465, $1,505, $1,547, (2) Classified Salaries $396, $415, $412, $417, $422, (3) Employee Benefits $742, $532, $545, $581, $621, (4) Books and Supplies $4, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $2, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $2,803, $2,443, $2,423, $2,505, $2,591, Excess (Deficiency) of Over $362, $46.53 $96, $96, $95, Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $362, $46.53 $96, $96, $95, Beginning 9791 $0.00 ($46.53) $0.00 $96, $193, Adjusted Beginning $0.00 ($46.53) $0.00 $96, $193, Ending $362, $0.00 $96, $193, $289, s: (1) (1.1) Object 8677: This account is a reimbursement account for teacher's working at Charter School. I increased revenue to match expense due to the nature of this account - it should zero out. LK (2) (2.1) Object 1000: Line 55 - SERP Savings. (3) (3.1) Object 2100: Line 55 - SERP Savings. (4) (4.1) Object 3102: Line 55 - SERP Savings. Print date: 8/28/2009 2:21 PM Page 75 of 110

344 Restricted Resources Only Resource: st Cent Comm Lrnng Ctrs Prog Federal $0.00 $804, $804, $804, $804, (1) Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $863, $0.00 $0.00 $0.00 $0.00 Total $863, $804, $804, $804, $804, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $863, $804, $804, $804, $804, Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $863, $804, $804, $804, $804, Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8285: This resource has revenue and no expenses. The additional revenue offsets some of the expenses in resource LK Print date: 8/28/2009 2:21 PM Page 76 of 110

345 Restricted Resources Only Resource: Other Local: GEAR UP/UCSD Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $664, $696, $696, $696, $696, Total $664, $696, $696, $696, $696, Certificated Salaries $490, $513, $525, $538, $551, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $122, $123, $131, $140, $150, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $21, $21, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $29, $38, $17, $17, $17, Total $664, $696, $674, $695, $719, Excess (Deficiency) of Over ($1.00) $0.00 $22, $ ($22,678.61) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($1.00) $0.00 $22, $ ($22,678.61) Beginning 9791 $0.00 $0.00 $0.00 $22, $22, Adjusted Beginning $0.00 $0.00 $0.00 $22, $22, Ending ($1.00) $0.00 $22, $22, $0.10 Print date: 8/28/2009 2:21 PM Page 77 of 110

346 Restricted Resources Only Resource: Middle School Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $98, $96, $80, $80, $80, Total $98, $96, $80, $80, $80, Certificated Salaries $50, $39, $40, $40, $41, Classified Salaries $ $ $ $ $ Employee Benefits $10, $16, $17, $18, $19, Books and Supplies $21, $35, $17, $16, $14, (1) Services and Other Operating $12, $ $ $ $ Direct Support/Indirect Cost $3, $4, $4, $4, $4, Total $98, $96, $80, $80, $80, Excess (Deficiency) of Over $0.13 $0.00 $0.07 $0.60 $0.38 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.13 $0.00 $0.07 $0.60 $0.38 Beginning 9791 $0.00 $0.00 $0.00 $0.07 $0.67 Adjusted Beginning $0.00 $0.00 $0.00 $0.07 $0.67 Ending $0.13 $0.00 $0.07 $0.67 $1.05 s: (1) (1.1) Object 4301: Zapped most of the 5000 and reduced the 4000 to balance resource in out years. LK (1.2) Object 4491: Eliminated this object in out years to balance resource. LK Print date: 8/28/2009 2:21 PM Page 78 of 110

347 Restricted Resources Only Resource: Other Local: Locally defined Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.25 $0.25 $0.25 $0.25 Adjusted Beginning $0.00 $0.25 $0.25 $0.25 $0.25 Ending $0.00 $0.25 $0.25 $0.25 $0.25 Print date: 8/28/2009 2:21 PM Page 79 of 110

348 Restricted Resources Only Resource: Reg Allied Hlth & Sci Initiati Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $18, $14, $14, $14, $14, Total $18, $14, $14, $14, $14, Certificated Salaries $0.00 $10, $10, $11, $10, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $2, $2, $3, $3, Books and Supplies $9, $ $0.00 $0.00 $0.00 Services and Other Operating $8, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $ $0.00 $0.00 $0.00 $0.00 Total $18, $14, $13, $14, $14, Excess (Deficiency) of Over $0.00 $0.00 $ ($123.02) ($276.84) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $ ($123.02) ($276.84) Beginning 9791 $0.00 $0.00 $0.00 $ $ Adjusted Beginning $0.00 $0.00 $0.00 $ $ Ending $0.00 $0.00 $ $ $0.14 Print date: 8/28/2009 2:21 PM Page 80 of 110

349 Restricted Resources Only Resource: Gear Up II/UCSD Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $567, $567, $567, $567, Total $0.00 $567, $567, $567, $567, Certificated Salaries $0.00 $388, $400, $412, $424, Classified Salaries $0.00 $18, $18, $18, $19, Employee Benefits $0.00 $104, $115, $127, $141, Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $25, $0.00 $0.00 $0.00 (1) Direct Support/Indirect Cost $0.00 $30, $8, $8, $8, (2) Total $0.00 $567, $543, $567, $593, Excess (Deficiency) of Over $0.00 $0.00 $24, $ ($25,339.28) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $24, $ ($25,339.28) Beginning 9791 $0.00 $0.00 $0.00 $24, $25, Adjusted Beginning $0.00 $0.00 $0.00 $24, $25, Ending $0.00 $0.00 $24, $25, $0.44 s: (1) (1.1) Object 5714: Zapped the 5000s in the out years to balance the resource. LK (2) (2.1) Object 7310: Reduced this object to balance resource in the out years. LK Print date: 8/28/2009 2:21 PM Page 81 of 110

350 Restricted Resources Only Resource: Other Local: Casey Foundation Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $78, $51, $0.00 $0.00 $0.00 (1) Total $78, $51, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $17, $15, $0.00 $0.00 $0.00 Employee Benefits $3, $2, $0.00 $0.00 $0.00 Books and Supplies $54, $15, $0.00 $0.00 $0.00 Services and Other Operating $2, $7, $0.00 $0.00 $0.00 Capital Outlay $0.00 $9, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $78, $51, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.46 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.46 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.46 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8699: Carryover only per District spreadsheet. LK Print date: 8/28/2009 2:21 PM Page 82 of 110

351 Restricted Resources Only Resource: CA Academic Parnership Prgrm Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $50, $46, $0.00 $0.00 $0.00 (1) Total $50, $46, $0.00 $0.00 $0.00 Certificated Salaries $17, $21, $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $2, $2, $0.00 $0.00 $0.00 Books and Supplies $4, $22, $0.00 $0.00 $0.00 Services and Other Operating $26, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $50, $46, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.34 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.34 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.34 $0.34 $0.34 Adjusted Beginning $0.00 $0.00 $0.34 $0.34 $0.34 Ending $0.00 $0.34 $0.34 $0.34 $0.34 s: (1) (1.1) Object 8699: One time money per district. LK Print date: 8/28/2009 2:21 PM Page 83 of 110

352 Restricted Resources Only Resource: San Diego Women s Foundation Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $31, $31, $0.00 $0.00 $0.00 (1) Total $31, $31, $0.00 $0.00 $0.00 Certificated Salaries $10, $10, $0.00 $0.00 $0.00 Classified Salaries $13, $13, $0.00 $0.00 $0.00 Employee Benefits $2, $2, $0.00 $0.00 $0.00 Books and Supplies $3, $3, $0.00 $0.00 $0.00 Services and Other Operating $1, $1, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $31, $31, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8699: One time money per District. LK Print date: 8/28/2009 2:21 PM Page 84 of 110

353 Restricted Resources Only Resource: Const. Academy Connect Ed Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $125, $205, $125, $125, $125, Total $125, $205, $125, $125, $125, Certificated Salaries $56, $85, $35, $35, $35, Classified Salaries $0.00 $77, $77, $77, $77, Employee Benefits $6, $9, $4, $4, $4, Books and Supplies $58, $19, $7, $7, $7, (1) Services and Other Operating $ $13, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $3, $ $ $ $ Total $125, $205, $124, $125, $125, Excess (Deficiency) of Over $0.00 $0.00 $0.78 ($0.22) ($0.22) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.78 ($0.22) ($0.22) Beginning 9791 $0.00 $0.00 $0.00 $0.78 $0.56 Adjusted Beginning $0.00 $0.00 $0.00 $0.78 $0.56 Ending $0.00 $0.00 $0.78 $0.56 $0.34 s: (1) (1.1) Object 4301: Zapped all the 5000 and reduced the 4000 to balance resource in out years. LK Print date: 8/28/2009 2:21 PM Page 85 of 110

354 Restricted Resources Only Resource: Walton Family Foundation, Inc Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $325, $325, $325, $325, $325, (1) Total $325, $325, $325, $325, $325, Certificated Salaries $325, $325, $325, $325, $325, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $325, $325, $325, $325, $325, Excess (Deficiency) of Over $0.59 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.59 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.59 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8699: I added this revenue to match BA spreadsheet and offset expenses which were already in BE. LK Print date: 8/28/2009 2:21 PM Page 86 of 110

355 Restricted Resources Only Resource: Other local: CAL-SAFE Program Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $201, $181, $181, $181, $181, Total $201, $181, $181, $181, $181, Certificated Salaries $113, $0.00 $0.00 $0.00 $0.00 Classified Salaries $10, $0.00 $0.00 $0.00 $0.00 Employee Benefits $47, $0.00 $0.00 $0.00 $0.00 Books and Supplies $2, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $8, $0.00 $0.00 $0.00 $0.00 Total $181, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $19, $181, $181, $181, $181, Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $19, $181, $181, $181, $181, Beginning 9791 $0.00 $0.00 $181, $363, $545, Adjusted Beginning $0.00 $0.00 $181, $363, $545, Ending $19, $181, $363, $545, $727, Print date: 8/28/2009 2:21 PM Page 87 of 110

356 Restricted Resources Only Resource: Other Local: Construction Ac Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $41, $8, $0.00 $0.00 $0.00 Total $41, $8, $0.00 $0.00 $0.00 Certificated Salaries $7, $0.00 $0.00 $0.00 $0.00 Classified Salaries $11, $0.00 $0.00 $0.00 $0.00 Employee Benefits $2, $0.00 $0.00 $0.00 $0.00 Books and Supplies $17, $8, $0.00 $0.00 $0.00 Services and Other Operating $ $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $1, $0.00 $0.00 $0.00 $0.00 Total $41, $8, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.48 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.48 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.48 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:21 PM Page 88 of 110

357 Restricted Resources Only Resource: Childhood Obesity Summit Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $1, $0.00 $0.00 $0.00 $0.00 Total $1, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $1, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $1, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:21 PM Page 89 of 110

358 Restricted Resources Only Resource: Other Local: Middle College Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $187, $186, $171, $171, $171, Total $187, $186, $171, $171, $171, Certificated Salaries $72, $68, $70, $72, $74, Classified Salaries $32, $26, $26, $27, $27, Employee Benefits $38, $22, $24, $25, $27, Books and Supplies $42, $65, $46, $42, $38, (1) Services and Other Operating $0.00 $3, $3, $3, $3, Capital Outlay $1, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $187, $186, $171, $171, $171, Excess (Deficiency) of Over ($0.77) $0.00 $0.42 $0.57 ($0.10) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.77) $0.00 $0.42 $0.57 ($0.10) Beginning 9791 $0.00 $0.00 $0.00 $0.42 $0.99 Adjusted Beginning $0.00 $0.00 $0.00 $0.42 $0.99 Ending ($0.77) $0.00 $0.42 $0.99 $0.89 s: (1) (1.1) Object 4301: Reduced this object to balance resource. LK Print date: 8/28/2009 2:21 PM Page 90 of 110

359 Restricted Resources Only Resource: CPEC/Math Renaissance Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $22, $83, $0.00 $0.00 $0.00 (1) Total $22, $83, $0.00 $0.00 $0.00 Certificated Salaries $10, $67, $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $ $7, $0.00 $0.00 $0.00 Books and Supplies $76, $ $0.00 $0.00 $0.00 Services and Other Operating $6, $3, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $1, $4, $0.00 $0.00 $0.00 Total $95, $83, $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($73,152.49) $0.70 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($73,152.49) $0.70 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.70 $0.70 $0.70 Adjusted Beginning $0.00 $0.00 $0.70 $0.70 $0.70 Ending ($73,152.49) $0.70 $0.70 $0.70 $0.70 s: (1) (1.1) Object 8699: All carryover or one-time money per spreadsheet. LK Print date: 8/28/2009 2:21 PM Page 91 of 110

360 Restricted Resources Only Resource: Discover Program Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $96, $82, $0.00 $0.00 $0.00 (1) Total $96, $82, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $22, $0.00 $0.00 $0.00 Classified Salaries $86, $34, $0.00 $0.00 $0.00 Employee Benefits $0.00 $16, $0.00 $0.00 $0.00 Books and Supplies $10, $6, $0.00 $0.00 $0.00 Services and Other Operating $0.00 $2, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $96, $82, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.00 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8699: All carryover or one time money per spreadsheet. LK Print date: 8/28/2009 2:21 PM Page 92 of 110

361 Restricted Resources Only Resource: Othr Lcl: Mntl Hlth / MHSA Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $2,382, $3,638, $3,638, $3,638, $3,638, Total $2,382, $3,638, $3,638, $3,638, $3,638, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $1,430, $2,084, $2,108, $2,131, $2,155, Employee Benefits $589, $925, $969, $1,018, $1,072, Books and Supplies $121, $150, $82, $80, $40, (1) Services and Other Operating $136, $257, $258, $187, $150, (2) Direct Support/Indirect Cost $105, $219, $219, $219, $219, Total $2,382, $3,638, $3,638, $3,638, $3,638, Excess (Deficiency) of Over $0.00 $0.00 $0.49 $0.28 ($0.37) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.49 $0.28 ($0.37) Beginning 9791 $0.00 $0.00 $0.00 $0.49 $0.77 Adjusted Beginning $0.00 $0.00 $0.00 $0.49 $0.77 Ending $0.00 $0.00 $0.49 $0.77 $0.40 s: (1) (1.1) Object 4303: Eliminated furniture in out years to balance resource. LK (1.2) Object 4491: Eliminated oject to balance resource. LK (2) (2.1) Object 5100: Reduced this object to balance resource in out years. LK (2.2) Object 5203: Reduced this object to balance resource in out years. LK Print date: 8/28/2009 2:21 PM Page 93 of 110

362 Restricted Resources Only Resource: A+ for Energy Program Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $59, $24, $10, $10, $10, Total $59, $24, $10, $10, $10, Certificated Salaries $1, $1, $1, $1, $1, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $ $ $ $ $ Books and Supplies $55, $22, $8, $8, $8, (1) Services and Other Operating $1, $ $ $ $ Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $59, $24, $9, $9, $9, Excess (Deficiency) of Over ($0.38) $0.00 $0.02 $0.15 $0.55 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.38) $0.00 $0.02 $0.15 $0.55 Beginning 9791 $0.00 $0.00 $0.00 $0.02 $0.17 Adjusted Beginning $0.00 $0.00 $0.00 $0.02 $0.17 Ending ($0.38) $0.00 $0.02 $0.17 $0.72 s: (1) (1.1) Object 4301: Reduced this object to balance resource in out years. LK Print date: 8/28/2009 2:21 PM Page 94 of 110

363 Restricted Resources Only Resource: Mental Hlt Res Ctr Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $62, $33, $0.00 $0.00 $0.00 Total $62, $33, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $12, $0.00 $0.00 $0.00 Employee Benefits $0.00 $5, $0.00 $0.00 $0.00 Books and Supplies $31, $ $0.00 $0.00 $0.00 Services and Other Operating $17, $15, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $13, $1, $0.00 $0.00 $0.00 Total $62, $33, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.16 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.16 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.16 $0.16 $0.16 Adjusted Beginning $0.00 $0.00 $0.16 $0.16 $0.16 Ending $0.00 $0.16 $0.16 $0.16 $0.16 Print date: 8/28/2009 2:21 PM Page 95 of 110

364 Restricted Resources Only Resource: Coke C and E Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $905, $674, $0.00 $0.00 $0.00 (1) Total $905, $674, $0.00 $0.00 $0.00 Certificated Salaries $161, $165, $0.00 $0.00 $0.00 Classified Salaries $12, $10, $0.00 $0.00 $0.00 Employee Benefits $25, $24, $0.00 $0.00 $0.00 Books and Supplies $609, $403, $0.00 $0.00 $0.00 Services and Other Operating $90, $54, $0.00 $0.00 $0.00 Capital Outlay $0.00 $8, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $6, $6, $0.00 $0.00 $0.00 Total $905, $674, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $4.47 $0.73 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $4.47 $0.73 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.73 $0.73 $0.73 Adjusted Beginning $0.00 $0.00 $0.73 $0.73 $0.73 Ending $4.47 $0.73 $0.73 $0.73 $0.73 s: (1) (1.1) Object 8699: No more revenue per District. LK Print date: 8/28/2009 2:21 PM Page 96 of 110

365 Restricted Resources Only Resource: Broad/Recruitment Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $141, $0.43 $0.43 $0.43 $0.43 Total $141, $0.43 $0.43 $0.43 $0.43 Certificated Salaries $44, $0.00 $0.00 $0.00 $0.00 Classified Salaries $41, $0.00 $0.00 $0.00 $0.00 Employee Benefits $29, $0.00 $0.00 $0.00 $0.00 Books and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 Services and Other Operating $25, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $141, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.43 $0.43 $0.43 $0.43 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.43 $0.43 $0.43 $0.43 Beginning 9791 $0.00 $0.00 $0.43 $0.86 $1.29 Adjusted Beginning $0.00 $0.00 $0.43 $0.86 $1.29 Ending $0.00 $0.43 $0.86 $1.29 $1.72 Print date: 8/28/2009 2:21 PM Page 97 of 110

366 Restricted Resources Only Resource: Local UC Irvine Subaward/VAPA Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $233, $233, $233, $233, Total $0.00 $233, $233, $233, $233, Certificated Salaries $0.00 $2, $2, $2, $2, Classified Salaries $0.00 $186, $186, $186, $186, Employee Benefits $0.00 $12, $12, $12, $12, Books and Supplies $0.00 $13, $13, $13, $13, (1) Services and Other Operating $0.00 $6, $6, $6, $6, Direct Support/Indirect Cost $0.00 $12, $12, $12, $12, Total $0.00 $233, $233, $233, $233, Excess (Deficiency) of Over $0.00 $0.00 $0.70 $0.38 ($0.73) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.70 $0.38 ($0.73) Beginning 9791 $0.00 $0.00 $0.00 $0.70 $1.08 Adjusted Beginning $0.00 $0.00 $0.00 $0.70 $1.08 Ending $0.00 $0.00 $0.70 $1.08 $0.35 s: (1) (1.1) Object 4301: Reduced this object to balance resource in out years. LK Print date: 8/28/2009 2:21 PM Page 98 of 110

367 Restricted Resources Only Resource: Foss Science Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $17, $192, $180, $180, $180, Total $17, $192, $180, $180, $180, Certificated Salaries $4, $175, $175, $175, $175, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $ $0.00 $0.00 $0.00 $0.00 Books and Supplies $12, $17, $5, $5, $5, Services and Other Operating $ $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $17, $192, $180, $180, $180, Excess (Deficiency) of Over $0.54 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.54 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.54 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:21 PM Page 99 of 110

368 Restricted Resources Only Resource: BayKeeper Grant Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $68, $52, $17, $17, $17, (1) Total $68, $52, $17, $17, $17, Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $27, $20, $10, $9, $9, (2) Employee Benefits $7, $8, $7, $7, $8, Books and Supplies $32, $23, $0.00 $0.00 $0.00 (3) Services and Other Operating $84.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $68, $52, $17, $17, $17, Excess (Deficiency) of Over $1.03 $0.00 $26.75 ($3.18) ($22.08) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $1.03 $0.00 $26.75 ($3.18) ($22.08) Beginning 9791 $0.00 $0.00 $0.00 $26.75 $23.57 Adjusted Beginning $0.00 $0.00 $0.00 $26.75 $23.57 Ending $1.03 $0.00 $26.75 $23.57 $1.49 s: (1) (1.1) Object 8699: Changed this revenue to agree with BA spreadsheet. LK (2) (2.1) Object 2403: Reduced this object in out years as it is a local grant and shouldn't encroach. LK (3) (3.1) Object 4301: Removed expenses in out years to balance resource. LK Print date: 8/28/2009 2:21 PM Page 100 of 110

369 Restricted Resources Only Resource: California Endowment-Proj Emp Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State ($0.22) $0.00 $0.00 $0.00 $0.00 Other Local $214, $151, $0.00 $0.00 $0.00 (1) Total $214, $151, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $61, $34, $0.00 $0.00 $0.00 Employee Benefits $33, $9, $0.00 $0.00 $0.00 Books and Supplies $66, $83, $0.00 $0.00 $0.00 Services and Other Operating $45, $20, $0.00 $0.00 $0.00 Direct Support/Indirect Cost $6, $4, $0.00 $0.00 $0.00 Total $214, $151, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.00 $0.19 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.19 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.19 $0.19 $0.19 Adjusted Beginning $0.00 $0.00 $0.19 $0.19 $0.19 Ending $0.00 $0.19 $0.19 $0.19 $0.19 s: (1) (1.1) Object 8699: One time money ber District spreadsheet. LK Print date: 8/28/2009 2:21 PM Page 101 of 110

370 Restricted Resources Only Resource: Energy Efficiency Ed Prg(SDGE) Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $672, $1,443, $1,161, $1,161, $1,161, Total $672, $1,443, $1,161, $1,161, $1,161, Certificated Salaries $0.00 $89, $91, $94, $97, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $21, $22, $23, $25, Books and Supplies $51, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $605, $1,332, $1,047, $1,042, $1,038, Capital Outlay $5, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $10, $0.00 $0.00 $0.00 $0.00 Total $672, $1,443, $1,161, $1,161, $1,161, Excess (Deficiency) of Over ($0.59) $0.00 $0.98 ($0.23) ($0.57) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.59) $0.00 $0.98 ($0.23) ($0.57) Beginning 9791 $0.00 $0.00 $0.00 $0.98 $0.75 Adjusted Beginning $0.00 $0.00 $0.00 $0.98 $0.75 Ending ($0.59) $0.00 $0.98 $0.75 $0.18 Print date: 8/28/2009 2:21 PM Page 102 of 110

371 Restricted Resources Only Resource: Cesar Chavez Afterschool Club Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $251, $0.00 $0.00 $0.00 $0.00 Total $251, $0.00 $0.00 $0.00 $0.00 Certificated Salaries $35, $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $4, $0.00 $0.00 $0.00 $0.00 Books and Supplies $203, $0.00 $0.00 $0.00 $0.00 Services and Other Operating $6, $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $2, $0.00 $0.00 $0.00 $0.00 Total $251, $0.00 $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.02 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.02 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.02 $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:21 PM Page 103 of 110

372 Restricted Resources Only Resource: UCSD-NSF Ed Tech Sub Award Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $46, $120, $74, $74, $74, Total $46, $120, $74, $74, $74, Certificated Salaries $39, $108, $63, $64, $64, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $4, $6, $5, $6, $6, Books and Supplies $0.00 $4, $3, $2, $1, Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $2, $1, $1, $1, $1, Total $46, $120, $74, $74, $74, Excess (Deficiency) of Over $0.00 $0.00 $0.43 $0.45 ($0.50) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.43 $0.45 ($0.50) Beginning 9791 $0.00 $0.00 $0.00 $0.43 $0.88 Adjusted Beginning $0.00 $0.00 $0.00 $0.43 $0.88 Ending $0.00 $0.00 $0.43 $0.88 $0.38 Print date: 8/28/2009 2:21 PM Page 104 of 110

373 Restricted Resources Only Resource: SD Community Fdn Grant Awards Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $48, $26, $0.00 $0.00 $0.00 (1) Total $48, $26, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $48, $26, $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $0.00 $0.00 $0.00 $0.00 $0.00 Total $48, $26, $0.00 $0.00 $0.00 Excess (Deficiency) of Over $0.36 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.36 $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending $0.36 $0.00 $0.00 $0.00 $0.00 s: (1) (1.1) Object 8699: Carryover only per District spreadsheet. LK Print date: 8/28/2009 2:21 PM Page 105 of 110

374 Restricted Resources Only Resource: SD Community Fdn: Dental Hlth Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $1, $2, $0.00 $0.00 $0.00 Total $1, $2, $0.00 $0.00 $0.00 Certificated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 Books and Supplies $1, $2, $0.00 $0.00 $0.00 Services and Other Operating $0.00 $0.00 $0.00 $0.00 $0.00 Direct Support/Indirect Cost $62.00 $ $0.00 $0.00 $0.00 Total $1, $2, $0.00 $0.00 $0.00 Excess (Deficiency) of Over ($0.77) $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($0.77) $0.00 $0.00 $0.00 $0.00 Beginning 9791 $0.00 $0.00 $0.00 $0.00 $0.00 Adjusted Beginning $0.00 $0.00 $0.00 $0.00 $0.00 Ending ($0.77) $0.00 $0.00 $0.00 $0.00 Print date: 8/28/2009 2:21 PM Page 106 of 110

375 Restricted Resources Only Resource: Parker Foundation Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $603, $616, $144, $144, $144, Total $603, $616, $144, $144, $144, Certificated Salaries $32, $21, $21, $21, $21, Classified Salaries $104, $67, $68, $69, $69, Employee Benefits $37, $27, $28, $29, $31, Books and Supplies $0.00 $3, $3, $3, $3, Services and Other Operating $429, $295, $83, $85, $86, (1) Direct Support/Indirect Cost $0.00 $1, $1, $1, $1, Total $603, $416, $207, $210, $214, Excess (Deficiency) of Over $0.00 $199, ($63,017.14) ($66,338.82) ($70,315.51) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $199, ($63,017.14) ($66,338.82) ($70,315.51) Beginning 9791 $0.00 $0.00 $199, $136, $70, Adjusted Beginning $0.00 $0.00 $199, $136, $70, Ending $0.00 $199, $136, $70, $1.53 s: (1) (1.1) Object 5100: Zapped this object to balance resource in out years. LK (1.2) Object 5801: Reduced his object to align budget with actual expenditures and encumberances to date per BA spreadsheet LK Print date: 8/28/2009 2:21 PM Page 107 of 110

376 Restricted Resources Only Resource: Girard Foundation Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $0.00 $68, $68, $68, $68, Total $0.00 $68, $68, $68, $68, Certificated Salaries $0.00 $12, $12, $12, $12, Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $1, $1, $1, $1, Books and Supplies $0.00 $41, $41, $41, $41, (1) Services and Other Operating $0.00 $9, $9, $9, $9, Direct Support/Indirect Cost $0.00 $3, $3, $3, $3, Total $0.00 $68, $68, $68, $68, Excess (Deficiency) of Over $0.00 $0.00 $0.73 $0.01 $0.12 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.73 $0.01 $0.12 Beginning 9791 $0.00 $0.00 $0.00 $0.73 $0.74 Adjusted Beginning $0.00 $0.00 $0.00 $0.73 $0.74 Ending $0.00 $0.00 $0.73 $0.74 $0.86 s: (1) (1.1) Object 4491: Reduced this object to balance resource in out years. LK Print date: 8/28/2009 2:21 PM Page 108 of 110

377 Restricted Resources Only Resource: Contrib / Site Special Project Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $32, $41, $6, $6, $6, Total $32, $41, $6, $6, $6, Certificated Salaries $3, $0.00 $0.00 $0.00 $0.00 Classified Salaries $ $ $ $ $ Employee Benefits $ $ $ $ $ Books and Supplies $1, $3, $3, $3, $3, Services and Other Operating $26, $37, $1, $1, $1, (1) Capital Outlay $9, $0.00 $0.00 $0.00 $0.00 (2) Direct Support/Indirect Cost $89.00 $ $ $ $ Total $41, $41, $6, $6, $6, Excess (Deficiency) of Over ($9,510.19) $0.00 $0.28 ($0.09) $0.04 Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in ($9,510.19) $0.00 $0.28 ($0.09) $0.04 Beginning 9791 $0.00 $0.00 $0.00 $0.28 $0.19 Adjusted Beginning $0.00 $0.00 $0.00 $0.28 $0.19 Ending ($9,510.19) $0.00 $0.28 $0.19 $0.23 s: (1) (1.1) Object 5207: Adjusted this object to balance resource in the out years. LK (1.2) Object 5801: Zapped this object to balance resource in the out years. LK (2) (2.1) Object 6495: Reduced this object to align budget with actual expenditures and encumberances to date. LK Print date: 8/28/2009 2:21 PM Page 109 of 110

378 Restricted Resources Only Resource: API Contributions Federal $0.00 $0.00 $0.00 $0.00 $0.00 Other State $0.00 $0.00 $0.00 $0.00 $0.00 Other Local $34, $33, $9, $9, $9, Total $34, $33, $9, $9, $9, Certificated Salaries $0.00 $ $ $ $ Classified Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits $0.00 $46.00 $47.43 $48.90 $50.39 Books and Supplies $27, $29, $8, $8, $8, Services and Other Operating $6, $3, $0.00 $0.00 $0.00 (1) Direct Support/Indirect Cost $ $ $ $ $ Total $34, $33, $9, $9, $9, Excess (Deficiency) of Over $0.00 $0.00 $0.57 $0.10 ($0.39) Total $0.00 $0.00 $0.00 $0.00 $0.00 Net Increase (Decrease) in $0.00 $0.00 $0.57 $0.10 ($0.39) Beginning 9791 $0.00 $0.00 $0.00 $0.57 $0.67 Adjusted Beginning $0.00 $0.00 $0.00 $0.57 $0.67 Ending $0.00 $0.00 $0.57 $0.67 $0.28 s: (1) (1.1) Object 5721: Zapped this object to balance resource in the out years. LK Print date: 8/28/2009 2:21 PM Page 110 of 110

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