J.Q.. General Fund: Annual Financial and Budget Report

Transcription

1 Governmental Funds Group J.Q.. General Fund: REVENUES, EXPENDITURES, AND FUND BALANCE DATA For Actual Year: Budoet Year: GENERAL FUND Description Only (EDP) Fund:..11 UNRESTRICTED SUBFUND Actual Budget Fund: J1.. RESTRICTED SUBFUND Actual Budget Fund:..1lL TOTAL Actual Budget REVENUES: Federal Revenues Revenues Local Reven ues TOTAL REVENUES EXPENDITURES: Academic Salaries Classified Salaries Employee Benefits Supplies and Materials Other Operating Expenses and Services Capital Outlay TOTAL EXPENDITURES f b4f 1414 ; II 00-1 O~4 L LLfO L.I { /UIL{ EXCESS f OF REVENUES OVER OTHER FINANCING SOURCES NET INCREASEf(DECREASEI IN BEGINNING FUND BALANCE: Net Beginning Balance, July 1 Prior Years Adjustments Adjusted Beginning Balance ENDING FUND BALANCE, JUNE 30 CCFS-311 Page District Desert Community College District 930 Code No. I

2 Governmental Funds Group 20 Debt service Funds: REVENUES, EXPENDITURES, AND FUND BALANCE DATA For Actual Year: Budget Year: DEBT SERVICE FUNDS Fund:..ll. Fund: 22 Fund: 29 REVENUES: BOND INTEREST AND REVENUE BOND INTEREST REDEMPTION FUND AND REDEMPTION FUND OTHER DEBT SERVICE FUND Only Actual Budget Actual Budget Actual Budget Description (EDP) ( 1 ) (2 \ ( 1 ) ( 2 ) ( 1 ) (2 ) Federal Revenues 8100 Revenues Local Revenues !i 4!iR R!i!'l TOTAL REVENUES Other Financing Sources (CA 8900): Interfund Transfers In 802 Other Incoming Transfers 803 TOTAL OTHER FINANCING SOURCES Other Outgo (CA 7000): Debt Retirement (Long Term Debt) (CA 7100): 808 Debt Reduction Debt Interest and Other Service Charges 712 Transfers (Outgoing) (CA 7300 and 7400) 730 Reserve for Contingencies TOTAL - OTHER OUTGO NET OTHER FINANCING SOURCES (OTHER OUTGO) (CA 8900/7000) 202 ( ) NET INCREASE/(DECREASE) IN FUND BALANCE 901 ( ) BEGINNING FUND BALANCE: Net Beginning Balance, July Prior Years Adjustments 903 Adjusted Beginning Balance ""~ ENDING FUND BALANCE JUNE ?ORn41RO?OR041RO ~ ~ District CCFS 311 Page 2 Desert Community College District 930 Code No. I

3 Governmental Funds Group 30 Special Revenue Funds REVENUES, EXPENDITURES, AND FUND BALANCE DATA For Actual Year: Budget Year: Special Revenue Funds Description Only (EDP) REVENUES: Federal Revenues 8100 FUND: 33 FUND: FUND: CHILD DEVELOPMENT FUND Actual Budget Actual Budget Actual Budget (1) ~U I 1 I ( 2 I ( 1 I ( 2 \. Revenues I- Local Revenues R TOTAL REVENUES EXPENDITURES: Academic Salaries Classified Salaries Employee Benefits Supplies and Materials Other Operating Expenses and Services Capital Outlay 6000 :< R4!i TOTAL EXPENDITURES EXCESSI (DEFICIENCY) OF REVENUES OVER EXPENDITURES 201 (67798). OTHER FINANCING SOURCES 8900 OTHER OUTGO 7000 NET INCREASE/(DECREASE) IN FUND BALANCE 901 (R779R) BEGINNING FUND BALANCE: Net Beginning Balance, July 1 902,ill. Prior Years Adjustments _. - Adjusted Beginning Balance ENDING FUND BALANCE, JUNE CCFS-311 Page3 Desert Community College District I 930 g~~~c~o.

4 Governmental Funds Group 40 Capital Projects Funds REVENUES, EXPENDITURES, AND FUND BALANCE DATA For Actual Year: Budget Year: Capital Projects Funds Description Only (EDP) FUND: 41 FUND: FUND: CAPITAL OUTLAY PROJECTS FUND Actual Budget Actual Budget Actual Budget ( 1 \ 12) ( 1 I ( 2 \ 11 ) 12 I REVENUES: Federal Revenues Revenues Local Revenues 8800 n 1Rn 1?1 TOTAL REVENUES EXPENDITURES: Academic Salaries ,866 Classified Salaries Employee Benefits Supplies and Materials Other Operating Expenses and Services ,047,493 Capital Outlay 6000 ~" "1A Ii?? TOTAL EXPENDITURES EXCESSI (DEFICIENCY) OF REVENUES OVER EXPENDITURES ) OTHER FINANCING SOURCES 8900 OTHER OUTGO 7000 <Inn nnn NET INCREASE/(DECREASE) IN FUND BALANCE ) BEGINNING FUND BALANCE: Net Beginning Balance, July Prior Years Adjustments 903 Adjusted Beginning Balance ENDING FUND BALANCE, JUNE filii CCFS-311 Page4 Desert Community College District I 930 g~~~c~o.

5 Proprietary Funds Group 60 Internal Service Funds REVENUES, EXPENDITURES, AND FUND BALANCE DATA For Actual Year: Budget Year: INTERNAL SERVICE FUNDS Description FUND: 61 FUND: 69 FUND: SELF INSURANCE FUND OTHER OOERNAL SERVICES FUND Only (EDP) Actual Budget Actual Budget Actual Budget (1) _lu ~u -.iu -.iu ( 2 I TOTAL INCOME EXPENDITURES: Academic Salaries 1000 Classified Salaries 2000 Employee Benefits , ,141 Supplies and Materials 4000 Other Operating Expenses and Services ,66a 3,000 Capital Outlay 6000 TOTAL EXPENDITURES I NET INCOME floss 201 (4697~ _< OTHER FINANCING SOURCES OTHER OUTGO 7000 NET INCREASE f (DECREASE) IN RETAINED EARNINGS (152721) BEGINNING FUND BALANCE: ::::F!f Net Beginning Balance, July ,671,940 Prior Years Adjustments 903 Adjusted Beginning Balance ENDING FUND BALANCE, JUNE ,51 1i... I District CCFS 311 Page 6 Desert Community College District 930 Code No.

6 REVENUES, EXPENDITURES, AND FUND BALANCE DATA. _.. --~ ;;:;1_.. -_ Description Only (EDP) REVENUES: Federal Revenues 8100 Revenues 8600 Local Revenues 8800 TOTAL REVENUES 801 EXPENDITURES: Academic Salaries 1000 Classified Salaries 2000 Employee Benefits 3000 Supplies and Materials 4000 Other Operating Expenses and Services 5000 Capital Outlay 6000 TOTAL EXPENDITURES 501 EXCESSI (DEFICIENCY) OF REVENUES OVER EXPENDITURES 201 OTHER FINANCING SOURCES 8900 OTHER OUTGO 7000 NET INCREASE/(DECREASE) IN FUND BALANCE 901 BEGINNING FUND BALANCE: Net Beginning Balance, July Prior Years Adjustments 903 Adjusted Beginning Balance 904 ENDING FUND BALANCE, JUNE Fiduciary Funds Group 70 Fiduciary Funds Group uclary Group FUND: 71 FUND: 72 ASSOCIATED STUDENTS STUDENT REPRESENTATION TRUST FUND FEE TRUST FUND Actual Budget Actual Budget ( 1 \ ( 2\ { 1 \ ( 2 \ 1 Act n~7 17 AQ ,208 14,Q '<1 A?Q? R4'i , FUND: 73 STUDENT BODY CENTER FEE TRUST FUND Actual Budget ( 1 \ (21?'i AA? CCFS-311 Page7 Desert Community College District I 930 District Code No.

7 REVENUES, EXPENDITURES, AND FUND BALANCE DATA For Actual Year: Budget Year: Description Only (EDP) REVENUES: Federal Revenues 8100 Revenues 8600 Local Revenues 8800 TOTAL REVENUES 801 EXPENDITURES: Academic Salaries 1000 Classified Salaries 2000 Employee Benefits 3000 Supplies and Materials 4000 Other Operating Expenses and Services 5000 Capital Outlay 6000 TOTAL EXPENDITURES 501 EXCESSI (DEFICIENCY) OF REVENUES OVER EXPENDITURES 201 OTHER FINANCING SOURCES 8900 Fiduciary Funds Group 70 Fiduciary Funds Group FUND: 79 FUND: OTHER TRUST FUNDS Fiduciary Funds Group Actual Budget Actual Budget (1J ~U _l11 ( 2 I QQ Qj)j2Q0 4 ~RR FUND: Actual Budget.L11 ( 2 ) OTHER OUTGO _139 7_ NET INCREASEI(DECREASE) IN FUND BALANCE 901 BEGINNING FUND BALANCE: Net Beginning Balance, July Prior Years Adjustments 903 Adjusted Beginning Balance 904 ENDING FUND BALANCE, JUNE (37583) R (8905) tiiri ~- CCFS-311 Page7 Desert Community College District I 930 District Code No_

8 Analysis of compliance with the 50 Percent Law (ECS 84362) The Current Expense of Education SUPPLEMENTAL DATA ECS 84362(a) Instructional Salary Costs.lAC and AC 6110} ECS 84362(b) Total (AC ) Academic Salaries (CA 1000): Instructional Salaries (CA 1100 and 1300) Noninstructional Salaries (CA 1200 and 1400) Classified Salaries (CA 2000): Noninstructional Salaries (CA 2100 and 2300) Instructional Aides (CA 2200 and 2400) CCFS-311 Page 10.. I District Desert Community College District 930 Code No.

9 SUPPLEMENTAL DATA For Actual Year: Detail of General Fund Revenues Fund S11 Fund S12 Fund S10 Total Federal Revenues (CA 8100): Forest Reserve Higher Education Act Workforce Investment Act Temporary Assistance for Needy Families (TANF) Student Financial Aid Veterans Education Vocational and Technical Education Act (VTEA) 8110~------~~------_t _ ~~--~~~----~wu~ ~~------_t _ ~------~ _t _4 8160~----~L~~------_t----~~~ Revenues (CA 8600) General Apportionments (CA 8610) Apprenticeship Apportionment 121 General Apportionment 122 Other General Apportionments General Categorical Programs (CA 8620) Child Development 124 Extended Opportunity Programs and Services (EOPS) 125 Disabled Students Programs and Services (DSPS) 126 Temporary Assistance for Needy Families (TANF) 127 CA Work Oppor. & Responsibility to Kids (CaIWORKs) 128 Telecomm. and Technology Infrastructure Program (TTIP) Other General Categorical Programs Reimburseable Categorical Programs (CA 8650) Instructional Improvement Grant Other Reimburseable Categorical Programs Tax Subventions (CA 8670): Homeowners' Property Tax Relief Timber Yield Tax Other Tax Subventions Non-Tax Revenues (CA 8680): Lottery Proceeds Mandated Costs Other Non-Tax Revenues C!T'ITC REVENUES CCFS-311 Page 11 Desert Community College District LI -=c9 =3=O..J1 g~d~c~o

10 Detail of General Fund Revenues SUPPLEMENTAL DATA For Actual Year: Fund S11 Fund S12 Fund S10 Total Actual Actual Local Revenues (CA 8800): Property Taxes (CA8810): Tax Allocation, Secured Roll Tax Allocation, Supplemental Roll Tax Allocation, Unsecured Roll Prior Years Taxes Education Revenue Augmentation Fund (ERAF) ll!,iQ.,;w,<~ ~!W1'±Lf l,.L,g~'-'L Contributions, Gifts, Grants, and Endowments Contract Services (CA 8830): Contract Instructional Services Other Contract Services Sales and Commissions Rentals and Leases Interest and Investment Income Student Fees and Charges Community Services Classes Dormitory Enrollment Field Trips and use of Nondistrict Facilities Health Services Instructional Materials Fees and Sales of Materials Insurance Student Records Nonresident Tuition Parking Services and Public Transportation Other Student Fees and Charges jI----'-";wJly-I--...L;l;"-'-''''-j = ~:JBjIV~;;511Y_ ~ ~ jI---~LLili~~--~~~ j1--_~~~&~ ~~~ / "''4\.1=_1= Other Financing Sources (CA 8900): Proceeds of General Fixed Assets Proceeds of General Long-Term Debt TOTAL OTHER FINANCING SOURCES TOTAL REVENUES AND OTHER FINANCING SOURCES CCFS-311 Page 12 Desert Community College District LI -"9"'3"'0 -'1 g~a~c~o

11 SUPPLEMENTAL DATA For Actual Year: Expenditures by Activity SiD General Fund - Combined (Total Unrestricted and Restricted) S10 GENERAL FUND - COMBINED SALARIES and BENEFITS Operating *~ Salaries and Benefits of staff in noninstructional assignments CCFS-311 Page 13 * Salaries and Benefits of instructors and instructional aides in instructional assignments Desert Community College District I 930 I g~~~c~o,

12 5UPPLEMENTALDATA For Actual Year: A"ti"ih, Classification Instruct. Admin. & Instruct. Governance (6000) Academic Administration Course and Curriculum Development Academic/Faculty Senate Other Instruct. Admin. & Instruct. Governance Expenditures by Activity S10 General Fund - Combined (Total Unrestricted and Restricted) SALARIES and BENEFITS 510 GENERAL FUND - COMBINED Operating Capital Outlay I Other Outgo (6000) (7000) Total ( ) Instructional Support Services (61 00) Learning Center Library Media Museums and Galleries Academic Information Systems and Tech. Other Instructional Support Services Student Counseling and Guidance (6300) Counseling and Guidance Matriculation and Student Assessment Transfer Programs Career Guidance Other Student Counseling and Guidance * Salaries and Benefits of instructors and instructional aides in instructional assignments ** Salaries and Benefits of staff in non instructional assignments CCFS-311 Page 14 I District Desert Community College District 930 Code No.

13 SUPPLEMENTAL DATA For Actual Year: Classification Other Student Services (6400) Disabled Students Program & Services (DSPS) Extended Opportunity Prgms. & Services (EOPS) Health Services Student Personnel Administration Financial Aid Administration Job Placement Services Veterans Services Miscellaneous Student Services Subtotal - Other Student Services Operation and Maintenance of Plant (6500) Building Maintenance and Repairs Custodial Services Grounds Maintenance and Repairs Utilities Expenditures by Activity 810 General Fund - Combined (Total Unrestricted and Restricted) 510 GENERAL FUND - COMBINED SALARIES and BENEFITS Operating Expenses Only Instructional* Nonin"trllctional**1 ( ) (6000) (7000) I Capital Outlay I Other Outgo Total ( ) and * Salaries and Benefits of instructors and instructional aides in instructional assignments ** Salaries and Benefits of staff in noninstructional assignments CCFS-311 Page 15 I District Desert Community College District 930 Code No.

14 SUPPLEMENTAL DATA For Actual Year: Expenditures by Activity 810 General Fund - Combined (Total Unrestricted and Restricted) S10 GENERAL FUND - COMBINED A"tivit" Classification SALARIES and BENEFITS I -..::.:..:-=---r----i 1- Only Instructional* Operating Expenses ( ) Capital Outlay I Other Outgo (6000) (7000) Total ( ) Ancillary Services (6900) Bookstores Child Development Centers Farm Operations Food Services Parking Student and Co-curricular Activities Student Housing Other Ancillary Services Auxiliary Operations (7000) Contract Education Other Auxiliary Operations Long-Term Debt and Other Financing (7200) Long-Term Debt Tax Revenue AntiCipation Notes Other Financing Transfers, Student Aid, and Other Outgo (7300) Transfers Student Aid Other Outgo SUbtotal- * Salaries and Benefits of instructors and instructional aides in instructional assignments ** Salaries and Benefits of staff in noninstructional assignments CCFS-311 Page 17 I District Desert Community College District 930 Code No.

15 SUPPLEMENTAL DATA Receipt and Expenditures of Lottery Proceeds L10 GENERAL FUND For Actual Year: Year: Only Instructional Activities ( ) ( 1 ) Institutional Support Activities ( ) (2 ) Others Total (Col. 1 thru 3) (4) 1. 06/30108 Reported Ending Balance 2. Adjustments 3. Part I. Actual Fiscal Year Data 4. Lottery Proceeds: a) Cash Received b) Accrued Expenditures: 5. Salaries and Benefits (Objects ) 6. Supplies and Materials (Object 4000) (a) Software (b) Books, Magazines, & Periodicals (c) Instructional Supplies & Materials (e) Noninstructional Supplies & Materials 7. Other. Oper. Exp. & Services (5000) 8. Capital Outlay: a) Library Books (Object 6300) b) Equipment (Object 6400) 9. Other 10. Total 874,153 Part II. Budget Fiscal Year Data 12. Lottery Proceeds (estimated) Expenditures: 13. Salaries and Benefits (Objects ) 14. Supplies & Materials (Object 4000) (a) Software (b) Books, Magazines, & Periodicals (c) Instructional Supplies & Materials (e) Noninstructional Supplies & Materials 15. Other Oper. Exp. & Services (Object 5000) 16. Capital Outlay: a) Library Books (Object 6300) b) Equipment (Object 6400) 17. Other 18. Total lines 13 thru /30/10 Projected Balance (add lines ) CCFS-311 Page ,674 Desert Community College District 1'----'9"-'3"-'0'--_-'1 g~d~c~o

16 Page: 1 Analysis of Interfund Transfers SUPPLEMENTAL DATA For Actual Year: Amount Amount Fund # In/Out Fund Title Transferred In Transferred Out 61 IN Self-Insurance Fund 50, OUT Unrestricted Subfund 50, IN Self-Insurance Fund 198, OUT Unrestricted Subfund 198, IN Other Internal Services Fund 220, OUT Unrestricted Subfund 220,000 CCFS-311 Page 19 Desert Community College District 930 District Code No.

17 SUPPLEMENTAL DATA ** Summary Page ** Page: 2 Analysis of Interfund Transfers =-Fo::.:r:...:A..::c::t:::ua:::I~Y:...:e::a:::r:~20::.:0::8=--0::.:9=--- -l1 Amount Amount Fund # In/Out Fund Title Transferred In Transferred Out Summary Totals Totals 468, , Self-Insurance Fund 248, Unrestricted Subfund 468, Other Internal Services Fund 220,000 CCFS-311 Page 19 Desert Community College District 930 District Code No.

18 COMBINED BALANCE SHEET For Year Ended June Governmental Funds Group 10 General Fund - Combined (Total Unrestricted and Restricted) Only General Fund - Fund - COMBINED Cash, Investments, and Receivables (CA 9100): Cash: Awaiting Deposit and in Banks In County Treasury Cash With Fiscal Agents ReVOlving Cash Accounts Investments (at cost) Accounts Receivable Due from Other Funds ~ 19.&QI?! " ,055, ,756,1681 l ~_,------, i f ,OoO! ""-' f ];@]~~~::::::::::::::1I1 ]qql::::::::::::::];~~ ~i '-'-- ' -l-, 35,723' I Current Liabilities and Deferred Revenue (CA 9510): Accounts Payable Due to Other Funds Temporary Loans Current Portion of Long-Term Debt Revenues ~L~~~9~,4 tlu ~I~jjOt-- -=~~. :.I_,e:~ ~ Restricted Fund Balance ReselVed Fund Balance DeSignated Fund Balance Uncommitted Fund Balance Page Balance sheets for all funds Page 1 Desert CCD District ~CodeNo.

19 For Year Ended June 3D, COMBINED BALANCE SHEET For Year Ended June 3D Description ASSETS Cash, Investments, and Receivables (CA ): Cash: Awaiting Deposit and in Banks In County Treasury Cash With Fiscal Agent Investments (at cost) Accounts Receivable Due from Other Funds TOTAL ASSETS LIABILITIES Current Liabilities and Deferred Revenue (CA 951.0): Accounts Payable Due to Other Funds Temporary Loans Current Portion of Long-Term Debt Deferred Revenues TOTAL LIABILITIES FUND EQUITY RestrictedFund Balance Reserved Fund Balance DeSignated Fund Balance Uncommitted Fund Balance TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY Oilly (EDP) Governmental Funds Group 2.0 Debt Service Funds: 21 Bond Interest and Redemption Fund 22 Revenue Bond Interest and Redemption Fund 29 Other Debt Service Fund DEBT SERVICE FUNDS 21 ~~ Bond Interest and Redemption Fund Revenue Bond Interest and Redemption Fund -- --?D,I~04,!8D , ?D,8_D4,18D ,8.04, ,8.04,18.0,,~ Other Debt Service Fund Page Balance sheets for all funds Page 1 Desert CCD District 930 Code No.

20 For Year Ended June 30, 2009 COMBINED BALANCE SHEET For Year Ended June Governmental Funds Group 30 Special Revenue Funds: 31 Bookstore Fund 32 Cafeteria Fund 33 Child Development Fund SPECIAL 34 Farm Operation Fund 35 Revenue Bond Project Fund 39 Other Special Revenue Fund FUNDS Only Cash, Investments, and Receivables (CA 9100): Cash: Awaiting Deposit and in Banks In County Treasury Cash With Fiscal Agent Revolving Cash Accounts Investments (at cost) Accounts Receivable Due from Other Funds Current Liabilities and Deferred Revenue (CA 9510): Accounts Payable Due to Other Funds Temporary Loans Current Portion of Long-Term Debt Revenues Restricted Fund Balance Reserved Fund Balance DeSignated Fund Balance Fund Make additional pages if there are more than four funds. Page Balance sheets for all funds Page 1 Desert CCD District ~CodeNo.

21 For Year Ended June 30, 20xx For Year Ended June 30, 2009 Description ASSETS Cash, Investments, and Receivables (CA 9100): Cash: Awaiting Deposit and in Banks In County Treasury Cash With Fiscal Agent Revolving Cash Accounts Investments (at cost) Accounts Receivable Due from Other Funds Inventories, Stores, and Prepaid Items TOTAL ASSETS LIABILITIES Current Liabilities and Deferred Revenue (CA 9510): Accounts Payable Due to Other Funds Temporary Loans Current Portion of Long-Term Debt Deferred Revenues TOTAL LIABILITIES FUND EQUITY Restricted Fund Balance Reserved Fund Balance Designated Fund Balance Uncommitted Fund Balance TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY Only IEDP) ,997, ~17,O ?,4?5,~ Governmental Funds Group 40 Capital Projects Funds: 41 Capital Outlay Projects Fund 42 Revenue Bond Construction Fund..., Capital Outlay Projects Fund CAPITAL PROJECT ~ FUNDS?8::l!'i4~ n8~ r---?'4?~:6~~ r r r :; 4RR :;()!'i ,063, !'i4~n89,,~ Revenue Bond Construction Fund Balance sheets for all funds Page 1 Desert CCD District ~ CadeNa,

22 For Year Ended June 30, 20xx For Year Ended June Description ASSETS Cash, Investments, and Receivables (CA 9100): Cash: Awaiting Deposit and in Banks In County Treasury Cash With Fiscal Agent Revolving Cash Accounts Investments (at cost) Accounts Receivable Due from Other Funds Inventories, Stores, and Prepaid Items Fixed Assets (CA 9300) Less Accumulated Depredation TOTAL ASSETS LIABILITIES Current Liabilities and Deferred Revenue (CA 9510): Accounts Payable Due to Other Funds Temporary Loans Current Portion of Long-Term Debt Deferred Revenues Long-Term Liabilities TOTAL LIABILITIES FUND EQUITY Restricted Fund Balance Reserved Fund Balance Designated Fund Balance Uncommitted Fund Balance Investment in General Fixed Assets TOTAL FUND EQUITY TOTAL LIABILITIES AND FUNDEQUIJY Only (EDP) Proprietary Funds Group 50 Enterprise Funds: 51 Bookstore Fund 52 Cafeteria Fund ENTERPRISE FUNOS Bookstore Fund Cafeteria Fund Farm Operations Fund 59 Other Enterprise Fund Farm Operations Fund ~ ~ 59 Other Enterprise Fund !- ~ f- f- Page Balance sheets for all funds Page 1 Desert CCD District ~CodeNo.

23 For Year Ended June 30, 2009 For Year Ended June Description ASSETS 9100): Cash: Awaiting Deposit and in Banks In County Treasury Cash With Fiscal Agent Investments (at cost) Accounts Receivable Due from Other Funds Inventories, Stores, and Prepaid Items Fixed Assets (CA 9300) Less Accumulated Depreciation TOTAL ASSETS LIABILITIES 9510): Accounts Payable Due to Other Funds Temporary Loans Current Portion of Long-Term Debt Deferred Reven ues TOTAL LIABILITIES FUND EQUITY Restricted Fund Balance Reserved Fund Balance Designated Fund Balance Uncommitted Fund Balance Investment in General Fixed Assets TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY Page Balance sheets for all funds Only (EDP) Proprietary Funds Group 60 Internal Service Funds: 61 Self-Insurance Fund 69 Other Internal Service Fund INTERNAL SERVICE FUNDS 61 Self-Insurance Fund , ~ f, "1, ~ lq,0~ ~OZ. 3Q Page 1 fln? <In<l Other Internal Service Fund ~=~=~=~=~=~=~=1,5~3,19t _ ,~76, ~=~=~=~=~=~=~=~=~=~=I A. "irr.173! ~5, TS ~1~Z Desert CCD District 930 Code No.

24 For Year Ended June 30, 2009 COMBINED BALANCE SHEET Fiduciary Funds Group 70 Trust Funds 71 Associated Students Trust Fund 72 Student Representation Fee Trust Fur 73 Student Body Center Fee Trust Fund 74 Student Financial Aid Trust Fund 75 Scholarship and Loan Trust Fund 76 Investment Trust Fund 77 Deferred Compensation Trust Fund 79 Other Trust Funds Cash, Investments, and Receivables (CA 9100): Cash: Awaiting Deposit and in Banks In County Treasury Cash With Fiscal Agent Revolving Cash Accounts Investments (at cost) Accounts Receivable Due from Other Funds Student Loans Receivable Inventorles, Stores, and Prepaid Items :"V..!...':'~~ --. ~<,I.!";:J Current Liabilities and Deferred Revenue (CA 9510): Accounts Payable Due to Other Funds Temporary Loans Current Portion of Long-Term Debt Deferred Revenues LIABILITIES EQUITY Restricted Fund Balance Reserved Fund Balance DeSignated Fund Balance Uncommitted Fund Balance _":'':!:::::':!' ~~'r ~~~ ~~~~ If there are more than five funds, make another page Balance sheets for all funds Page 1 Desert CCO District ~CodeNo.

25 CCFS-311 Appendix Worksheet B Date: August 29, 2009 District: Desert Community College District CCFS-311 Preparer: Linda Valkenburg Analysis of Compliance With ECS Fiscal Year EDP# STEP # 1. Total General Fund Expenditures [From Page 1, EDP 501., Fund 10, Col 1.] 2. Rrestricted General Fund Expenditures [From Page 1, EDP 501, Fund 12, Col 1.] 3. Unrestricted General Fund [From CCFS 311 Page 1, EDP 501, Fund 11, Col 1.] ,899, ,061, ,837, Excluded Activities AC 6800 Community Services AC 6900 Ancillary Services AC 7000 Auxiliary Operations AC 7100 Physical Property & Acquisitions 684, , ,011 59,421 1,880,699 I 4.5. Exclude Lottery Funds Expended 987, Exclude AC 64XX Student Transportation " & Student Health Services above Fees 6 7. Exclude Rents & Leases; Capital Outlay Except Equipment--Replacement '" 404, Total Exclusions ,272, Current Expense of Education 470, Col ,565, O. Exclude Non-Instructional Salaries 10,511, Exclude Non-Instructional Benefits 1 3,247, Exclude Supplies & Operating Expenses'" 3,950, Exclude Equipment--Replacement (11,410> Subtotal nonsci ,698, Salaries of Classroom Instructors 470, Col ,866, Percentage of CEE [Box 131 Box 7] % % of Current Expense of Education ,782, Nonexempted Deficiency from Second Preceding FY Amount Required to Be Spent for SCI (EDP ) ,782,502 1 'District match for Restricted and Categorical Programs and Grants is included in CEE. "Student Transportation & mandated Student Health Services are noncee. '" OC 5000 Rents & Leases, and all OC 6000 except Equipment Replacement are noncee. Some items may be excludable for more than one reason. Do not duplicate exclusion.