HomeMy WebLinkAbout8.1 Dublin High School Attach 5
CITY OF DUBLIN
Fiscal Year 2008-2009
COMMUNITY GROUP/ORGANIZATION
ApPLICATION FOR FUNDS
COVER PAGE
AGENCY N.AME:
t) v..'c\,~ . \-\,~ ~L~\) I:) \ .
PROPOSED PROJECTIPROGRAM NAME:
\) r~ (7('~' A ~ " ~'v\.*-
FUNDING AMOUNT REQUESTED: i\ 1...\00D.
SECTION 2
Page 2 of 16
1t1lAtJHMEIVT S
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CITY OF DUBLIN
Fiscal Year 2008-2009
ApPLICATION FOR FUNDS
1.
Please. select one expense category:
D Capital )~' Operating
2. Applicant Information:
Organization/Agency Name \)\~\\l\ ~.~ ~~'i)tl\
Mailing Address <1:;.\b \ \), \ \~L \>KV3'1
Street Address &\b) \J\\~L 1?1lv:.,
City
\J'v1;\\",
State c.....A,
Zip Q4Sto&
~'-r 0 \ ~~\ M:\ ~ C. ~ ('\ l'\C t pc.. \)
Executive Director/Chairperson
tl? 4'\\S \<(\ 1\) ~\J \ ~v.r.J
Board President (if applicable)
~s.- 3'~co
Vlork Phone
~('t'>\~t.~ ')
Work Phone
X/CDI
S"'\f~\u...cG>-J"'()\ e.,d uioll^-. \(,l:2 c".
Email
'\(\^1J.e.",:\s,,(O ~~\:\'\.. \'-\1.. . (.~...... 'i.
Email
Please list the Primary Project Contact Person who would be able to answer questions about this application and
project/program during the funding period.
--~ e...f' -e.<;.&.... \.it)"'-~~ ~.a...." f) ~ ~~d..evt\-~ I \:)~s.
Contact Person for Project/Program Job Title
~~~~oD '("'ODL ~\A.."~~c..t'e.~'t.J..v.Y.,,,.lt.\l.,(',,-,"'l'> 8~~ -~'~1.1..
Work Phone Email Fax
Federal Tax Identification No. (required)
4'\'- \'1 42.. l.\40
City of Dublin Business License No. (required)
SECTION 2
Page 3 of 16
b
Ai,
City of Dublin
Fiscal Year 2008-2009
Application for Funds
3. Proposed Project/Program Information (Do not describe Organization.)
Amount of Funds Requested $ 4.QO D
(Maximum $25,000 per project.)
Proposed Project/Program Name
\)r '\ G-.r-o....t\ ~ \~\
Proposed Project/Program Date(s): Start ~ / JL / ~ and End ~ / -"- / -D-c\
mo. day yr. mo, day yr.
Please note: City Council Grant Funds are distributed on a reimbursement basis. If your Agency
needs a 100% disbursement at the beginning of the Fiscal Year, please indicate this
below and please provide justification for this need.
.PfAgellcy is requesting 100% disbursement at the beginning of the Fiscal Year.
If selecting this option, please provide justification in the blank space below.
D Agency is not requesting 100% disbursement at the beginning of the Fiscal Year.
If selecting this option, please provide the frequency that reimbursements will be
submitted to the City in the blank space below; e.g., monthly, quarterly, at project
completion, etc.
... '\\\., ~ '\ So
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C'-'
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\ ~ 1... <;ckuc\
c..:'~ ~e.. ~"'-o?- Ci \Y\ c..
SECTION 2
Page 4 of 16
City of Dublin
Fiscal Year 2008-2009
Application for Funds
a. How would the requested funds be used?
· Describe, in detail, the PROPOSED PROJECT/PROGRAM (not the Agency).
· Bulleted text is acceptable.
· Identify if the proposed project/program is a new service, or extension of an
existing one,
· An additional page may be added, if needed.
I'\. r _ }. p. \A \- ~~'L \ \.' L {'" &\("c....G\.\.L"'*<e.~ s:at\', I>"'.s. -'iV\e..
u{'~ ~ IV\~\\S -W\e. c..~ "'^.,'\.....~"'S E'_\lc."\, '"t'>r' ...J
D~'o"'''\ \-\\~~ s.c..~u~,\ L..'."'''''''....''''\~ o~ ~'f"~"\t~ ",,-V\J.. v,,\l.A..<f'\+.<.~;-.spn)...;~~tL ..,.~ St~.~<-
e",v,rolvr.\t.i\-t ,\;,-r '3>~J...Q.'{\-\-5 1-t. e...t'\~oy Oi,\~~c... (\I~",--t 0"- ~~\.r ~c..dA..""--\;ti.~.
""-\s
\$
"'-V\
G"\\- ~\~"'\ ~ c..\e,,,,,,\ c::...."''''" ~\a""-.... ~'I'+y s;..... S"'"-,,, ",,,,~ -+~\- "",eWe'S.
~ c,"\" I r r', 1..l. 'So c:'L '" " e. V\ ~ e..r .~'- .. '(\ ""' <!.. 1fT >
i"\."'S"c..) "::J"-e. SO )
b. How would the PROPOSED PROJECT/PROGRAM address an unmet community
need and improve the quality of life for Dublin residents. Why is this project/program
needed? (Additional page may be added, if needed):
.~ e.. l\ \. ~i\:\ o\- c:~ {);-...c\.~~ 0.\ ~....,,:> I.o~ ~."\ {\ t> -\" ,', c "'-':. .\;;. (' cs.~J. "- <'\-t" s I
clr'\''\'C'''''S t:-.^! J..,r\v"^J' \)'f Y &r~l I\YI~'v\.-\ r~'\tl~~ e;... s~i; ~
e.^'i\ ~ b "W'.Li\~ ~r 0''''' -s."",,-\.e..,* S ,
c. What documentation/data/records support the need for this PROPOSED
PROJECT/PROGRAM? Please identify your data sources. (Additional page may be
added, if needed.)
\)r~ &r(;.,~ ~\(.~'r\\ \r;.c?_~o..^
,\-\M.e.... J ~er_ ~J", 10<.(...11)
\ .(\. v ~ \,,\ ^.J 0 v-.r Sot...- '" 't.V\-\ s
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~,^-\o\\". <;',^<:.<. ~......~
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or ,{...... ~\.', \; (. ~
b'''\ ~ <... V\.\~\,\. ~ (:) +- 'iJ riA c...v...:..:.,\\~ ."1.
SECTION 2
PageS of 16
City of Dublin
Fiscal Year 2008-2009
Application for Funds
d. Specify the PROPOSED PROJECTIPROGRAM population to be served.
'"""\ c:,.. e;J c-#\* St!.\"'vf:..> ~c- "Y'''\..Ll:~ ^") S-e.,.,~c'" s
Sc..)u.o\ .:t:.+ ..,\"::.1';, VI. LV-lM.~\.-t.\~ ~eIv(...<'" ..tv-.4..-
t.o..J\<N\.v........\"t 'o1~-r'''-~ e:,";;-~t>'\(... s,.....k ~.'^
ll'{ D ",,10\"'\ \A-V~\'\
€"'- \; r ~ \Dv~'o\""\
o....r. ." 'l.~ ~
~"^J..
t\..{'\ \f\ i\~ .
e. Projects/programs must be evaluated to determine ifthey are being carried out efficiently
and if project/program goals are being met. Please describe how you plan to monitor
your project/program's success and impact.
· An additional page may be added,. if needed.
seA" e;,t'" So
f...-A).
\S '(e""rSo s..."I;,..~ ~L- C>r'( c.~tt "r\~V\.~ \~tc.p~\l'^ I
C'-\""'O.,.~ leo"'l.. fti\..c-~c..,- fG-\-\U'^ ~.'" C\Af" "..\.r......i.~"'~
G\..\'-C>~"'\ t"e.\c\.~\. '\^ct&.<""~ C'i''' .~rJ\i4lk co.,
\A.) '--
--\V\ c... ~\. <;,.\
~~ ~~
., 0" U-
'(\0
(\.\'J~~.
f. Specify numbers of clients served by agency, then by PROPOSED
PROJECT/PROGRAM:
Total Proposed Participants Served by this Project/Program
Total Number of Dublin Residents Served by this Project
150
1\;\\
SECTION 2
Page 6 of 16
City of Dublin
Fiscal Year 2008-2009
Application for Funds
5. Financial Information - Operating Budget
a. Expense Budget
Services & Supplies
Capital Costs
Other (please specify)
Other (please specify)
TOTAL
Fmther Comments/Explanations (if necessary):
r f"...,,....v. (, -e.... ,\ l \lc\'II\-\- \}c....('\ (. ':::. <~''''' ,\Ie.o...... -\,;.. \Iee'-.)
~-(... CC~-\-- 0"""" \-' I \T(- c>.. I" ~ 1 J
c.\.~ e. (\ J:\. "~ () v,
~ e... ~ -rtl-(..'"....c--~ "-~
<!A U-'t 't ~f' .
I\NA..~\.I ~,~(' So '. ~L .~U\L J c\.:tJ ;'\t.L~ ~(\.S
C~s.'3.. Ro~'f\.~ J ~e.- ~v;:."\.~ <--c~~s.
CV\J..._ ~e... -.::.i l.~ o-t
e>vC:- Q~ J O~C
SECTION 2
Page 7 of 16
City of Dublin
Fiscal Year 2008-2009
Application for Funds
b. Revenue Budget
TOTAL
Further Comments/Explanations (if necessary):
SECTION 2
Page 8 of16
"
.,,'
City of Dublin
Fiscal Year 2008-2009
Application for Funds
6.
General Agency Information
.)(
Past grant applicants may check this box in lieu of completing item 6 (a-d) ifthe
program/organizational description on file with the City is correct and current. f'
3.
List all years that Organization has previously received City of Dublin funding (not
Community Development Block Grant - CDBG),
t- L
\-u..",,~s. V\~,,~
'c-....~\
.c.c..<:!...JeJ
~ ro ,,,,",
~S""'C
\"
't ,u".-r- So. ) pc--. s.~ .
b. Describe the population(s) served by the Organization.
c. Describe all the services the Organization currently provides to Dublin residents.
· An additional page may be added, if needed,
d. Has your agency ever previously received funds from the City of Dublin? If yes,
please specify in what Fiscal Years andthe amount received each year,
SECTION 2
Page 9 of 16
.k
A
City of Dublin
Fiscal Year 2008-2009
Application for Funds
7. ReQuired Attachments:
o Onlv one (1) copv per A2;encv of each of the followipg is required, even with multiple
projects/programs submitted.
o Applications without the following documents will not be reviewed for funding.
o Please label attachments: A, B, C, etc.
'~ A. Names of Governing Board; identify current Board officers.
'B.
Current total Organization operating budget, including revenue.
· Clearly label/identify the program that includes the PROPOSED
PROJECT/PROGRAM,
DC. Most recent audit report or tax return (if applicable).
o D, Resolution, letter or other document providing evidence of
Board!Organization approval of application, and date approval was granted.
II Board/Organization approval may be pending.
o E. Organization's certificate of insurance showing coverage for liability .and
workers' compensation.
of, Application Verification Declaration Signature Page.
o G. Signed affidavit fOTIn from each collaborating agency named in proposed
project/program plan (if applicable).
o H. Copy of IRS Letter of Determination indicating t~'{ exempt status.
SECTION 2
Page 10 of 16
A.
Dublin Unified School District Governing Board
Denis King, Board President
John Ledahl, Vice President
Pat Kohnen, Board Member
Jennifer McHenry, Board Member
David Haubert, Board Member
Dublin High School Administration
Carol Shimizu, Principal
Bill Branca, Vice Principal
Maureen Byrne, Dean of Students
Theresa Young, Dean of Students
DUBLIN HIGH SCHOOL
~& L$J-, ,
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LQO~i'^h/~\l6\..":
/~\-('P-'
" THE GAEL FORCE"
A California Distinguished School
2003, 1996, 1992, 1990
Carol Redden Shimizu, Principal
Bill Branca, Assistant Principal
Maureen Byrne, Dean of Students
Theresa Young, Dean of Students
TO:
FROM:
DATE:
RE:
City of Dublin
Carol Shimizu
January 25,2008
City of Dublin Application for Funds
This is to certify that I have read and approved Dublin High School's
application for funds. Weare requesting $4000 for the 2009 Dry Grad Night
for our graduated seniors.
Thank you for your consideration.
(f~~~.~~
,~ il
Carol Shimizu "'~"
Prinicipal
8151 Village Parkway
Dublin, California 945681699
(925) 833-3300 - Fax (925) 833-3322
r
.~;
City of Dublin
Fiscal Year 2008-2009
Application for Funds
ApPLICATION VERIFICATION
I attest that the information contained in this FY 2008-2009 grant application is accurate and that
the funds requested will not supplant any other monies secured by the organization.
Attached is a resolution, letter, or other document providing evidence that the Board of Directors
approved the application as submitted. Successful applicants are required to submit a summary
report as soon as possible after submitting the reimbursement request, but not later than August
30,2009. Failure to submit a report will result in ineligibility for future funding.
Signatures: '. I. ' . 7 . .
~-J If A "'-~
Execut#~rector "
C .
4 ~-,.."". 0./1
0/ , ....., ~. ""~", . ..".-. .. -,. ......
i!/IuA-' ..... /'''"",!. tLf1il[ ..~. -_
i ~ iI
\ ~'.
Boara President/Chairperson .........
~~~joff
/1 .. . ;'
\.A~ L-;:t,r:;}:5:j. eJ'7J7J (
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,J D'J
SECTION 2
Page 11 of 16
-,""
AI
Client#: 2071
ALAMECSIG
ACORDTM
CERTIFICATE OF LIABILITY INSURANCE
DATE (MM/DDIYYYY)
1/23/08
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
ONLY AND CONFERS NO RIGHTS UPON iHE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
PRODUCER
Keenan & Associates
1111 Broadway, Suite 2000
Oakland, CA 94607
Alameda County Schools Ins Group
PO Box 2487
Dublin, CA 94568
INSURERS AFFORDING COVERAGE
INSURER A: American International Group
INSURER B: Specialty Underwriters Alliance Ins.
INSURER C:
INSURER D:
INSURER E:
NAIC#
INSURED
COVERAGES
THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING
ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR
MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH
POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
I~M ~~~ TYPE OF INSURANCE POLICY NUMBER P~f~~~f88tW\E P%~'fll~~f\ro'~N LIMITS
~NERAL LIABILITY EACH OCCURRENCE $
COMMERCIAL GENERAL LIABILITY B~~~~~JO RENTED $
J CLAIMS MADE 0 OCCUR MED EXP (Anyone person) $
PERSONAL & ADV INJURY $
GENERAL AGGREGATE $
n'L AGGREAE LIMIT APnS PER: PRODUCTS. COMP/OP AGG $
PRO.
POLICY JECT LOC .
~TOMOBILE LIABILITY COMBINED SINGLE LIMIT $
ANY AUTO (Ea accident)
I--
ALL OWNED AUTOS BODILY INJURY
- $
SCHEDULED AUTOS (Per person)
-
HIRED AUTOS BODILY INJURY
- (Per accident) $
- NON-OWNED AUTOS
PROPERTY DAMAGE $
(Per accident)
GARAGE LIABILITY AUTO ONLY - EA ACCIDENT $
~ ANY AUTO OTHER THAN EA ACC $
AUTO ONLY: AGG $
:=JESS/UMBRELLA LIABILITY EACH OCCURRENCE $
OCCUR D CLAIMS MADE AGGREGATE $
$
~ DEDUCTIBLE $
RETENTION $ $
A WORKERS COMPENSATION AND WC4644625 07/01/07 07/01/08 I WC STATU-.I X IOJ~-
EMPLOYERS' LIABILITY SIR $1,000,000 E.L. EACH ACCIDENT $$1,000,000
ANY PROPRIETOR/PARTNER/EXECUTIVE
OFFICER/MEMBER EXCLUDED? WC Limit$50,000,000 E.L. DISEASE - EA EMPLOYEE $$1,000,000
If yes, describe under E.L. DISEASE. POLICY LIMIT $$1,000,000
SPECIAL PROVISIONS below
B OTHER Excess Worke WSRSWCOO025202 07/01/07 07/01/08
SIR $250,000
WC Limit $750,00
DESCRIPTION OF OPERATIONS I LOCATIONS / VEHICLES / EXCLUSIONS ADDED BY ENDORSEMENT / SPECIAL PROVISIONS
Re: Grant applications submitted by the Dublin Unified School District to
the City of Dublin for organizational funding requests for fiscal year 2007
2008.
CERTIFICATE HOLDER
CANCELLATION
CITY OF DUBLIN
100 Civic Plaza
Dublin, CA 94568
SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION
DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL -30...... DAYS WRITTEN
NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO DO SO SHALL
IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE INSURER, ITS AGENTS OR
ACORD 25(2001/08) 1 of 2
#S11881/M11027
R3M
@ ACORD CORPORATION 1988
IMPORT ANT
If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must be endorsed. A statement
on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s).
If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may
require an endorsement. A statement on this certificate does not confer rights to the certificate
holder in lieu of such endorsement(s).
DISCLAIMER
The Certificate of Insurance on the reverse side of this form does not constitute a contract between
the issuing insurer(s), authorized representative or producer, and the certificate holder, nor does it
affirmatively or negatively amend, extend or alter the coverage afforded by the policies listed thereon.
ACORD 25-5 (2001/08) 2 of 2
#S118811M11027
DUBLlUNIF
ACORDTM
CERTIFICATE OF LIABILITY INSURANCE
DATE (MM/DDIYYYYJ
1/23/2008
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
PRODUCER ABD Insurance and Financial Services
1039-A North McDowell Blvd.
Petaluma, CA 94954
707-769-2900
INSURED
Alameda County School Insurance Group JPA
Dublin Unified School District
7471 Larkdale Avenue
Dublin CA 94568
COVERAGES
INSURERS AFFORDING COVERAGE
INSURER A: Bay Area Schools Insurance Coop
INSURER B:
INSURER C:
INSURER 0:
INSURER E:
NAIC#
THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING
ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS,CERTIFICA TE MAYBE ISSUED OR
MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH
POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
I TYPE OF INSURANCE POLICY NUMBER PJ>}f~1ri~~J8~E Pg~fl,i,~~~N LIMITS
LTR NSR
A GENERAL LIABILITY BGL07012007 7/1/2007 7/1/2008 EACH OCCURRENCE $ 5,000,000
I--
X COMMERCIAL GENERAL LIABILITY DAMAGE TO RENTED $
P
I CLAIMS MADE [8] OCCUR MED EXP (Anyone person) $
PERSONAL & ADV INJURY $
GENERAL AGGREGATE $
GEN'L AGGREn~ LIMIT APPlS PER: PRODUCTS. COMP/OP AGG $
n PRO.
POLICY JECT LOC
~TOMOBILE LIABILITY COMBINED SINGLE LIMIT $
ANY AUTO (Ea accident)
-
- ALL OWNED AUTOS BODILY INJURY
(Per person) $
- SCHEDULED AUTOS
HIRED AUTOS BODILY INJURY
- $
NON-OWNED AUTOS (Per accident)
-
- PROPERTY DAMAGE $
(Per accident)
~RAGE LIABILITY AUTO ONLY. EA ACCIDENT $
ANY AUTO OTHER THAN EA ACC $
AUTO ONLY: AGG $
EXCESS/UMBRELLA LIABILITY EACH OCCURRENCE $
=:=J OCCUR D CLAIMS MADE AGGREGATE $
$
~ DEDUCTIBLE $
RETENTION $ $
WORKERS COMPENSATION AND I T~~J7 ~J.~:, I IOJtl.
EMPLOYERS' LIABILITY E.L. EACH ACCIDENT $
ANY PROPRIETOR/PARTNER/EXECUTIVE
OFFICER/MEMBER EXCLUDED? E.L. DISEASE - EA EMPLOYEE $
If yes. describe under E.L. DISEASE. POLICY LIMIT $
SPECIAL PROVISIONS below
OTHER
DESCRIPTION OF OPERATIONS / LOCATIONS I VEHICLES I EXCLUSIONS ADDED BY ENDORSEMENT / SPECIAL PROVISIONS
RE: Grant applications submitted by the Dublin Unified School District to the City of Dublin for organizational funding requests during the remainder of the
2006-2007 fiscal year and for fiscal year 2007-2008. A renewal certificate for 2007-2008 will be issued at expiration, The City of Dublin is named as additional
insured under General Liability per attached endorsement CG2026 1185, but only as to the liability arising out of the negligent acts of the named insured, with
respects to the grant
CERTIFICATE HOLDER
CANCELLATION Ten Day Notice for Non-Payment
City of Dublin
Attn: Roger Bradley
100 Civic Plaza
Dublin CA 94568
SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION
DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL ~ DAYS WRITTEN
NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO DO SO SHALL
IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE INSURER, ITS AGENTS OR
REPRESENTATIVES,
AUTHORIZED REPRESENTATIVE~. ~
@ ACORD CORPORATION 1988
ACORD 25 (2001/08) 1 of 2 105526
This certificate replaces certificate# 50353 issued on 6/2212007
DESCRIPTIONS (Continued from Page 1)
applications referenced above.
ACORD 25-5 (7/97)
@ACORD CORPORATION 1988
IMPORTANT
If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must be endorsed. A statement
on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s).
If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may
require an endorsement. A statement on this certificate does not confer rights to the certificate
holder in lieu of such endorsem~nt(s).
DISCLAIMER
The Certificate of Insurance on the reverse side of this form does not constitute a contract between
the issuing insurer(s), authorized representative or producer, and the certificate holder, nor does it
affirmatively or negatively amend, extend or alter the coverage afforded by the policies listed thereon.
ACORD 25-5 (2001/08) 2 of 2
#S915260/M915043
POLICY NUMBER: BGL07012007
COMMERCIAL GENERAL LIABILITY
THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY.
ADDITIONAL INSURED - DESIGNATED PERSON OR
ORGANIZATION
This endorsement modifies insurance provided under the following:
COMMERCIAL GENERAL LIABILITY COVERAGE PART.
SCHEDULE
Name of Person or Organization: City of Dublin
Attn: Roger Bradley
100 Civic Plaza
Dublin CA 94568
(If no entry appears above, information required to complete this endorsement will be shown in the Declarations
as applicable to this endorsement.)
WHO IS AN INSURED (Section II) is amended to include as an insured the person or organization shown in the
Schedule as an insured but only with respect to liability arising out of your operations or premises owned by or
rented to yOU.
RE: Grant applications submitted by the Dublin Unified School District to the City of Dublin for organizational funding requests during the remainder of
the 2006-2007 fiscal year and for fiscal year 2007-2008. A renewal certificate for 2007-2008 will be issued at expiration, The City of Dublin is named
as additional insured under General Liability per attached endorsement CG2026 1185, but only as to the liability arising out of the negligent acts of the
named insured, with respects to the grant applications referenced above.
CG 20 26 11 85
Copyright, Insurance Services Office, Inc., 1984
Page 1 of 1
o
ACCOUNTANTS
DUBLIN UNIFIED SCHOOL DISTRICT
COUNTY OF ALAMEDA
DUBLIN, CALIFORNIA
FINANCIAL STATEMENTS
WITH SUPPLEMENTARY INFORMATION
FOR THE YEAR ENDED JUNE 30, 2007
AND
INDEPENDENT AUDITOR'S REPORT
DUBLIN UNIFIED SCHOOL DISTRICT
FINANCIAL STATEMENTS
WITH SUPPLEMENTARY INFORMATION
For the Year Ended June 30, 2007
TABLE OF CONTENTS
Paae
Independent Auditor's Report
1-2
Management's Discussion and Analysis
3-9
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Assets
10
Statement of Activities
11
Fund Financial Statements:
Balance Sheet - Governmental Funds
12
Reconciliation of the Governmental Funds Balance Sheet to the
Statement of Net Assets
13
Statement of Revenues, Expenditures and Change in Fund
Balances - Governmental Funds
14-1 5
Reconciliation of the Statement of Revenues, Expenditures and
Change in Fund Balances - Governmental Funds - to the
Statement of Activities
16
Statement of Revenues, Expenditures and Change in Fund Balance -
Budget (Non-GAAP) and Actual - Major Fund - General Fund
17
Statement of Fiduciary Net Assets - Agency Funds
18
Notes to Basic Financial Statements
19-31
Supplementary Information:
Combining Balance Sheet - All Non-Major Funds
32
Combining Statement of Revenues, Expenditures and Change in
Fund Balances - All Non-Major Funds
33
DUBLIN UNIFIED SCHOOL DISTRICT
FINANCIAL STATEMENTS
WITH SUPPLEMENTARY INFORMATION
For the Year Ended June 30, 2007
TABLE OF CONTENTS
(Continued)
Page
Supplementary Information: (Continued)
Combining Statement of Changes in Assets and Liabilities -
Agency Funds
34-35
Organization
36
Schedule of Average Daily Attendance
37
Schedule of Instructional Time
38
Schedule of Expenditure of Federal Awards
39
Reconciliation of Unaudited Actual Financial Report with Audited
Financial Statements
40
Schedule of Financial Trends and Analysis
41
Schedule of Charter Schools
42
Schedule of Excess Sick Leave
43
Notes to Supplementary Information
44
Independent Auditor's Report on Compliance with State Laws and
Regulations
45-47
Independent Auditor's Report on Internal Control over Financial
Reporting and on Compliance and Other Matters Based on an
Audit of Financial Statements Performed in Accordance with
Government Auditing Standards
48-49
Independent Auditor's Report on Compliance with Requirements
Applicable to Each Major Program and on Internal Control over
Compliance in Accordance with OMB Circular A-133
50-51
Findings and Recommendations:
Schedule of Audit Findings and Questioned Costs
52-59
Status of Prior Year Findings and Recommendations
60-62
PERRY-SM!TH~
ACCOUNTANTS
400 Capitol Mall, Suite 1200
Sacramento, CA 95814
www.perry-smith.com
916.441.1000
INDEPENDENT AUDITOR'S REPORT
Governing Board
Dublin Unified School District
Dublin, California
We have audited the accompanying financial statements of the governmental activities, each
major fund and the aggregate remaining fund information of Dublin Unified School District, as of and
for the year ended June 30, 2007, which collectively comprise Dublin Unified School District's basic
financial statements as listed in the Table of Contents. These financial statements are the
responsibility of the District's management. Our responsibility is to express an opinion on these
financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States. Those standards require that we
plan and perform the audit to obtain reasonable assurance about whether the financial statements are
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audit provides a reasonable basis for our
opinion.
In our opinion the financial statements referred to above present fairly, in all material respects,
the respective financial position of the governmental activities, each major fund and the aggregate
remaining fund information of Dublin Unified School District as of June 30, 2007, and the respective
changes in financial position for the year then ended, in conformity with accounting principles generally
accepted in the United States of America.
In accordance with Government Auditing Standards, we have also issued our report dated
December 12, 2007 on our consideration of Dublin Unified School District's internal control over
financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts
and grant agreements and other matters. The purpose of that report is to describe the scope of our
testing of internal control over financial reporting and compliance and the results of that testing, and
not to provide an opinion on the internal control over financial reporting or on compliance. That report
is an integral part of an audit performed in accordance with Government Auditing Standards and
should be read in conjunction with this report in considering the results of our audit.
Management's Discussion and Analysis is not a required part of the financial statements, but is
supplementary information required by accounting principles generally accepted in the United States of
America. We have applied certain limited procedures, which consisted principally of inquiries of
management regarding the methods of measurement and presentation of the required supplementary
information. However, we did not audit the information and express no opinion on it.
SI\CRIl,rViENTO ,., SAN FRANCISCO ,., ROSEVILLE
ACCOUNTANTS
INDEPENDENT AUDITOR'S REPORT
(Continued)
Our audit was conducted for the purposes of forming an opinion on the financial statements that
collectively comprise Dublin Unified School District's basic financial statements, The accompanying
financial and statistical information listed in the Table of Contents, including the Schedule of
Expenditure of Federal Awards, which is required by U.S. Office of Management and Budget Circular
A-133, Audits of States, Local Governments, and Non-Profit Organizations, is presented lor purposes
of additional analysis and is not a required part of the basic financial statements of Dublin Unified
School District. Such information has been subjected to the auditing procedures applied in the audit of
the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to
the basic financial statements taken as a whole.
r e. aj - 5"" ~~ LU'
Sacramento, California
December 12, 2007
MANAGEMENT'S DISCUSSION AND ANALYSIS
June 30, 2007
This section of Dublin Unified School District's annual financial report presents management's discussion and
analysis of the District's financial performance during the fiscal year that ended on June 30, 2007. Please read it
in conjunction with the District's financial statements, which immediately follow this section.
OVERVIEW OF THE FINANCIAL STATEMENTS
The Financial Statements
The financial statements presented herein include all of the activities of Dublin Unified School District (the
District) using the integrated approach as prescribed by GASB Statement Number 34.
The Government-Wide Financial Statements present the financial picture of the District from the economic
resources measurement focus using the accrual basis of accounting. These statements include all assets of the
District (including capital assets) as well as all liabilities (including long-term liabilities). Additionally, certain
eliminations have occurred as prescribed by the statement in regards to interfund activity, payables and
receivables.
The Fund Financial Statements include statements for each of the two categories of activities: governmental and
fiduciary.
The Governmental Activities are prepared using the current financial resources measurement focus and modified
accrual basis of accounting.
The Fiduciary Activities are agency funds, which only report a balance sheet and do not have a measurement
focus.
Reconciliation of the Fund Financial Statements to the Government-Wide Financial Statements is provided to
explain the differences created by the integrated approach.
The Primary unit of the government is Dublin Unified School District.
3
FINANCIAL HIGHLIGHTS OF THE PAST YEAR
. District managed to increase the state recommended reserve for economic uncertainty from3 percent to 4
percent by placing mandated cost revenues of$773,47l in reserve.
. The experienced enrollment growth at the high level scenario for the first time, over 249 students at 5%
growth
. Special education expenditures continue to increase beyond Federal, State and local resources, our
encroachment percentage is at 9 % at year end and totals $2,311,719.
REPORTING THE DISTRICT AS A WHOLE
The Statement or Net Assets and the Statement of Activities
The Statement of Net Assets and the Statement of Activities report information about the District as a whole and
about its activities. These statements include all assets and liabilities of the District using the accrual basis of
accounting, which is similar to the accounting used by most private-sector companies, All of the current year's
revenues and expenses are taken into account regardless of when cash is received or paid.
These two statements report the District's net assets and changes in them, Net assets are the difference between
assets and liabilities, one way to measure the District's financial health, or financial position. Over time,
increases or decreases in the District's net assets are one indicator of whether its financial health is improving or
deteriorating. Other factors to consider are changes in the District's property tax base and the condition of the
District's facilities.
The relationship between revenues and expenses is the District's operating results. Since the Board's
responsibility is to provide services to our students and not to generate profit as commercial entities do, one must
consider other factors when evaluating the overall health of the District. The quality of the education and the
safety of our schools will likely be an important component in this evaluation.
In the Statement of Net Assets and the Statement of Activities, the District activities are presented as follows:
Governmental activities - Most of the District's services are reported in this category. This includes the
education of kindergarten through grade twelve students, adult education students, the operation of child
development activities, and the on-going effort to improve and maintain buildings and sites. Property taxes, state
income taxes, user fees, interest income, Federal, State and local grants, as well as general obligation bonds,
finance these activities.
REPORTING THE DISTRICT'S MOST SIGNIFICANT FUNDS
Fund Financial Statements
The fund financial statements provide detailed information about the most significant funds - not the District as a
whole. Some funds are required to be established by State law and by bond covenants. However, management
establishes many other funds to help it control and manage money for particular purposes or to show that it is
meeting legal responsibilities for using certain taxes, grants, and other money that it receives from the Federal
government and the State of California.
4
THE DISTRICT AS TRUSTEE
Reporting the District's Fiduciary Responsibilities
The District is the trustee, or fiduciary, for funds held on behalf of others, like our funds for associated student
body activities. The District's fiduciary activities are reported in separate Statements of Fiduciary Net Assets. We
exclude these activities from the District's other financial statements because the District carmot use these assets
to finance its operations. The District is responsible for ensuring that the assets reported in these funds are used
for their intended purposes.
THE DISTRICT AS A WHOLE
Net Assets
The District's net assets were $2l7 ,351,161 and $190,28l ,84l for the fiscal years ended June 30, 2007 and 2006,
respectively. Of this amount, $947,285 and ($79,405) were unrestricted for each respective year. Restricted net
assets are reported separately to show legal constraints from debt covenants and enabling legislation that limit the
School Board's ability to use those net assets for day-to-day operations. Our analysis below focuses on the net
assets (Table 1) and change in net assets (Table 2) of the District's governmental activities.
Table 1
Current and other assets
Capital assets
Total Assets
2007
Governmental
Activities
$55,946,299
$251,018,921
$306,965,220
2006
Governmental
Activities
$62,659,232
$218,220,543
$280,879,775
Current liabilities
Long-term debt
Total Liabilities
$ 8,780,186
$80,833,873
$89,614,059
$ 9,687,634
$80,910,300
$90,597,934
Net Assets
Invested in capital assets,
net of related debt
Restricted
Unrestricted
Total Net Assets
$172,510,847
$43,893,029
$947,285
$217,351,161
$135,489,149
$54,872,097
($79,405)
$190,281,841
Unrestricted net assets of governmental activities represents the accumulated results of all past years' operations.
It means that if we had to payoff all of our bills today including all of our non-capital liabilities (compensated
absences as an example). We will need to closely monitor our expenditures in the future and adhere strictly to the
budget to increase the net assets.
5
Chanf!es in Net Assets
The results of this year's operations for the District as a whole are reported in the Statement of Activities. Table 2
takes the information from the Statement, rounds off the numbers; and rearranges them slightly so you can see our
total revenues for the year.
Table 2
2007
Governmental
Activities
2006
Governmental
Activities
Revenues:
Program revenues
Charges for services
Operating grants and contributions
Capital grants and contributions
General Revenue:
Federal and State aid
Property taxes
Other general revenues
Total Revenues
$7,464,132
$10,254,340
$18,076,031
$6,111,288
$8,613,384
$0
$15,794,197
$27,565,046
$663,609
$79,817 ,355
$12,749,276
$24,549,919
$614,860
$52,638,727
Expenses:
Instruction and instruction related
Student support services
Administration
Maintenance and operations
Other
Total Expenses
Change in Net Assets
$34,397,868
$3,469,622
$3,370,504
$7,137,451
$4,342,590
$52,748,035
$27,069,320
$30,875,187
$3,229,552
$2,725,666
$9,308,219
$6,174,650
$52,313,274
$325,453
Governmental Activities
As reported in the Statement of Activities on page 11, the cost of all of our governmental activities was
$52,748,035 and $52,313,274 for 2007 and 2006, respectively. However, the amount that our taxpayers
ultimately financed for these activities through local taxes was only $27,565,046 and $24,549,919 for 2007 and
2006 because the cost was paid by those who benefited from the programs ($7,464, l32 and $6, III ,288 for 2007
and 2005) or by other governments and organizations who subsidized certain programs with grants and
contributions ($lO,254,340 and $8,613,384 for 2007 and 2006). We paid for the remaining "public benefit"
portion of our governmental activities with State funds and with other revenues, like interest and general
entitlements.
In Table 3, we have presented the net cost (total cost less revenues generated by the activities) of each of the
District's seven largest functions - regular program instruction, guidance and counseling, school administration,
pupil transportation, administration, maintenance and operations, and other services as well as each program's net
cost. As discussed above, net cost shows the financial burden that was placed on the District's taxpayers by each
ofthese functions. Providing this information allows our citizens to consider the cost of each function in
comparison to the benefits they believe are provided by that function.
6
Table 3
Instruction
Guidance and counseling
School Administration
Pupil Transportation
Administration
Maintenance and operations
Other
Net Cost (Revenue) of Governmental
Activities
2007
Net Cost
of Services
$2,870,034
$1,393,743
$3,170,597
$269,695
$2,984,170
$6,322,126
$56,833
2009
Net Cost
of Services
$20,487,802
$1,142,641
$2,896,361
$226,160
$2,424,789
$7,214,508
$3,196,341
$16,953,532
($37,588,602)
THE DISTRICT'S FUNDS
As the District completed this year, our governmental funds reported a combined fund balance of$47,96l,295,
which is a decrease of $8,006,769 from last year.
The primary reasons for this decrease:
a. Our General Fund is our principal operating fund. The fund balance in the General Fund increased from
$2,155,758 to $3,408,767. This increase is due primarily to growth in average daily attendance from the
adopted budget, entitlement carryover balances and mandated reimbursements.
b. Our Capital Projects Fund balances collectively decreased from $49,072,545 to $38,233,827. This
increase is primarily due to the costs associated with the ongoing modernization and bond projects at
various school sites.
General Fund BudQetarv HiQhliQhts
Over the course of the year, the District revises its budget as it attempts to deal with unexpected changes in
revenues and expenditures. The final amendment to the budget was adopted as the books were closed in
September 2007. A schedule showing the District's original and final budget amounts compared with amounts
actually paid and received is provided for the General Fund in our annual report.
~ Significant revenue revisions made to the 2006/07 Budget were due to Special Education AB602
revenues and increased enrollment for the revenue limit calculations.
~ Actual expenditures increased from the original budget by $35,461 due to significant carryovers from
restricted funding in the instructional programs and ADA growth causing increased staffing costs.
CAPITAL ASSET & DEBT ADMINISTRATION
Capital Assets
At June 30, 2007, the District had $251,0 18,92l in a broad range of capital assets, including land, buildings, and
furniture and equipment, net of accumulated depreciation. This amount represents a net increase (including
additions, deductions and depreciation) of $32,798,378 or 15.03 percent from last year.
7
Table 4
2007
Governmental
Activities
$143,122,043
$73,839,547
$33,133,586
$923,745
$251,018,921
2006
Governmental
Activities
$143,122,043
$44,245,110
$30,052,457
$800,933
$218,220,543
Land
Construction in progress
Building and improvements
Equipment
Total Assets
This year's major additions included:
Green Elementary
Dublin High School, Phase I
Dublin High School, Phase II
Fallon Middle School
Dublin High Renovation
Valley High School Portables
Wells Remodeling
Kolb Elementary
$18,477,222
$6,118,944
$647,915
$7,162,226
$5,993
$0
$0
$936,293
$33,348,593
$752,295
$0
$0
$9,726,104
$3,008,146
$1 ,506
$2,680,631
$22,494
$16,191,176
This year's major additions of $33,348,593 included school modernization at various sites. No debt was issued
for these additions. More detailed information about our capital assets in Note 4 to the financial statements.
Lomz- Term Oblif!ations
At the end of this year, the District had $80,501,520 million in bonds outstanding versus $82,731,394 million last
year, Those bonds consisted of:
TableS
Current Interest Bonds
Premium
Total Assets
2007
Net Cost
of Services
$79,505,000
$996,520
$80,501,520
2006
Net Cost
of Services
$81,685,000
$1,046,394
$82,731,394
The District's general obligation bond rating continues to be "AAA." The State limits the amount of general
obligation debt that District's can issue to 2.5 percent of the assessed value of all taxable property within the
District's boundaries. The District's outstanding general obligation debt of $80,501,520 million is significantly
below this $204,953,707 million statutorily - imposed limit. .
Other obligations include compensated absences payable and early retirement incentives. We present more
detailed information regarding our long-term liabilities in Note 5 of the financial statements.
8
SIGNIFICANT ACCOMPLISHMENTS OF FISCAL YEAR 2005-2006 ARE NOTED BELOW:
The District continued to maintain the state recommended 3% reserve and increase to 4% reserve, with
maintenance state, federal and local revenues.
ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES
In considering the District Budget for the 2007/2008 year, the District Board and management used the following
criteria:
The key assumptions in our revenue forecast are:
I. Average Daily attendance will grow by 298 ADA.
2. Developer Fee collections are based on approximate number of housing units to be constructed in Eastern
Dublin.
3. Federal income will remain approximately the same as current year.
4. State income will remain approximately the same as current year and will be updated when more information
from the state is received.
Expenditures are based on the following forecasts:
Grades kindergarten through fifth
Grades six through eight
Grades nine through twelve
Enrollment
2,701
1,242
1,534
The new items specifically addressed in the budget are:
l. Step and column are implemented for all bargaining units.
2. There is not a cost of living allowance salary rate adjustment for bargaining units and leadership
CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, taxpayers, students, and investors and creditors with a
general overview of the District's finances and to show the District's accountability for the money it receives. If
you have questions about this report or need any additional financial information, contact the Chief Business
Officer, at Dublin Unified School District, 7471 Larkdale Avenue, Dublin, California, 94568-l599, or e-mail at
heironimusbeverly@dublin.kl2.ca.us.
9
BASIC FINANCIAL STATEMENTS
DUBLIN UNIFIED SCHOOL DISTRICT
STATEMENT OF NET ASSETS
June 30, 2007
Governmental
Activities
ASSETS
Cash and investments (Note 2)
Accounts receivable
Prepaid expenses
Stores inventory
Capital assets, net of accumulated
depreciation (Note 4)
$ 34,261,863
20,913,892
669,786
100,758
Total assets
251.018,921
306.965.220
LIABILITIES
Total liabilities
8,642,161
138,025
3,363,559
77.470.314
89.614,059
Accounts payable
Deferred revenue
Long-term liabilities (Note 5):
Due within one year
Due after one year
NET ASSETS
Invested in capital assets, net of related debt
Restricted (Note 6)
Unrestricted
172,510,847
43,893,029
947.285
Total net assets
$ 217,351.161
The accompanying notes are an integral
part of these financial statements.
10
Total governmental activities
DUBLIN UNIFIED SCHOOL DISTRICT
STATEMENT OF ACTIVITIES
For the Year Ended June 30, 2007
Net (Expense)
Revenues and
Changes in
Pro!lram Revenues Net Assets
Charges Operating Capital
for Grants and Grants and Governmental
Expenses Services Contributions Contributions Activities
$ 29,306,860 $ 1,892,688 $ 6.468,107 $ 18,076,031 $ (2,870,034)
1.469,966 32,854 393,694 (1,043,418)
395.491 2,233 42,933 (350.325)
3,225.551 1,728 53.226 (3,170.597)
403,325 133,630 (269,695)
1,282,615 1,058,492 176.447 (47,676)
1,783,682 713 392,707 (1,390,262)
803,800 34 13 (803.753)
2,566,704 178,317 207,970 (2,180.417)
7,137.451 452,592 362,733 (6,322,126)
241,545 (241,545)
3.518.435 (3,518,435)
612,610 3,844.481 2,022,880 5,254.751
$ 52,748.035 $ 7.464,132 $ 10,254,340 $ 18,076,031 (16,953.532)
General revenues:
Taxes and subventions:
Taxes levied for general purposes 20,573,412
Taxes levied for debt service 6,991,634
Federal and state aid not restricted to specific purposes 15,794.197
Interest and investment earnings 311.011
Miscellaneous 352,598
Total general revenues 44,022,852
Change in net assets 27,069,320
Net assets, July 1, 2006 190,281 ,841
Net assets. June 30, 2007 $ 217,351.161
Governmental activities (Note 4):
Instruction
Instruction-related services:
Supervision of instruction
Instructional library, media and
technology
School site administration
Pupil services:
Home-to-schooltransportation
Food services
All other pupil services
General administration:
Data processing
All other general administration
Plant services
Ancillary services
Interest on long.term liabilities
Other outgo
The accompanying notes are an integral
part of these financial statements.
11
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DUBLIN UNIFIED SCHOOL DISTRICT
RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET
TO THE STATEMENT OF NET ASSETS
June 30, 2007
Total fund balances - Governmental Funds
Amounts reported for governmental activities in the
statement of net assets are different because:
Capital assets used for governmental activities are not
financial resources and, therefore, are not reported as
assets in governmental funds. The cost of the assets
is $269,927,794 and the accumulated depreciation is
$18,908,873 (Note 4).
Long-term liabilities are not due and payable in the
current period and, therefore, are not reported as
liabilities in the funds. Long-term liabilities at
June 30, 2007 consisted of (Note 5):
General Obligation Bonds
Premium on refinancing
Early retirement incentive
In governmental funds, debt issuance costs are recognized
as expenditures in the period they are incurred. In the
government-wide statements, debt issuance costs are
amortized over the life of the debt.
Unmatured interest is not recognized until it is due and,
therefore, is not accrued as a payable in governmental
funds.
Total net assets - governmental activities
The accompanying notes are an integral
part of these financial statements.
13
$ (79,505,000)
(996,520)
(332.353)
$ 47,961,295
251,018,921
(80,833,873)
668,211
(1.463,393)
$ 217,351 ,161
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DUBLIN UNIFIED SCHOOL DISTRICT
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND
CHANGE IN FUND BALANCES - GOVERNMENTAL FUNDS -
TO THE STATEMENT OF ACTIVITIES
For the Year Ended June 30, 2007
Net change in fund balances - Total. Governmental Funds
Amounts reported for governmental activities in the statement
of activities are different because:
Acquisition of capital assets is an expenditure in the
governmental funds, but increases capital assets in
the statement of net assets (Note 4).
Depreciation of capital assets is an expense that is not
recorded in the governmental funds (Note 4).
Repayment of principal on long-term liabilities is an expend-
iture in the governmental funds, but decreases the long-
term liabilities in the statement of net assets (Note 5),
Unmatured interest on long-term liabilities is not recorded in
the governmental funds until it becomes due, but increases
the liabilities in the statement of net assets.
Amortization of debt issuance premiums or discounts for
the period are:
In the statement of activities, expenses related to compen-
sated absences and early retirement incentive are measured
by the amounts earned during the year. In the govern-
mental funds, expenditures are measured by the amount
of financial resources used (Note 5).
Change in net assets of governmental activities
The accompanying notes are an integral
part of these financial statements.
16
$ (8,006,769)
$ 34,153,323
(1,354,945)
2,180,000
(37,909)
49,874
85.746 35.076,089
$ 27,069,320
DUBLIN UNIFIED SCHOOL DISTRICT
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGE IN FUND BALANCE - BUDGET (NON-GAAP) AND ACTUAL
MAJOR FUND - GENERAL FUND
For the Year Ended June 30, 2007
BudQet Variance
Favorable
OriQinal Final Actual (Unfavorable)
Revenues:
Revenue limit sources:
State apportionment $ 15,407,491 $ 12.217,168 $ 12,425.651 $ 208,483
Local sources 17.703,882 20,741,895 20,533,412 (208,483 )
Total revenue limit 33,111 ,373 32,959.063 32,959,063
Federal sources 895.075 1,021.931 976.708 (45.223 )
Other state sources 5.051,448 7,264.098 7,205.548 (58,550)
Other local sources 3,797,424 3,752,403 3,580,747 (171,656)
Total revenues 42,855,320 44,997 ,495 44,722,066 (275,429)
Expenditures:
Certificated salaries 24.477.330 24.644,430 24.520,122 124,308
Classified salaries 6.745.204 6.771.339 6.619.198 152.141
Employee benefits 5.523.188 5.312.754 5.241.247 71,507
Books and supplies 1,193,413 2.752,080 1,661.733 1.090,347
Contract services and operating
expenditures 4,868,126 5.221,815 4,855.242 366.573
Capital outlay
Other outgo 615.631 625,439 560,811 64,628
Total expenditures 43,422,892 45,327,857 43,458.353 1 ,869,504
(Deficiency) excess of revenues
(under) over expenditures (567,572) (330.362) 1,263,713 1 ,594,075
Other financing sources (uses):
Operating transfers in 312.040 189.297 89.296 (100,001)
Operating transfers out (100.000) (100,000)
Total other financing sources (uses) 312.040 89,297 (10,704) (100,001 )
Net change in fund balance (255,532) (241,065) 1,253,009 1,494,074
Fund balance, July 1. 2006 2.155,758 2.155,758 2.155,758
Fund balance, June 30, 2007 $ 1.900,226 $ 1.914,693 $ 3,408,767 $ 1 ,494,074
The accompanying notes are an integral
part of these financial statements,
17
DUBLIN UNIFIED SCHOOL DISTRICT
STATEMENT OF FIDUCIARY NET ASSETS
AGENCY FUNDS
June 30, 2007
ASSETS
Cash on hand and in banks (Note 2):
LIABILITIES
Due to student groups
NET ASSETS
Net assets
The accompanying notes are an integral
part of these financial statemetns.
18
$
323.738
323.738
$
DUBLIN UNIFIED SCHOOL DISTRICT
NOTES TO BASIC FINANCIAL STATEMENTS
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Dublin Unified School District (the "District") accounts for its financial transactions in
accordance with the policies and procedures of the California Department of Education's
California School Accounting Manual. The accounting policies of the District conform to
accounting principles generally accepted in the United States of America as prescribed
by the Governmental Accounting Standards Board and the American Institute of
Certified Public Accountants. The following is a summary of the more significant
policies:
Reportinq Entitv
The Governing Board is the level of government which has governance responsibilities
over all activities related to public school education in the District. The Board is not
included in any other governmental "reporting entity" as defined by the Governmental
Accounting Standards Board since Board members have decision-making authority, the
power to designate management, the responsibility to significantly influence operations
and primary accountability for fiscal matters.
Basis of Presentation - Financial Statements
In June 1999, the Governmental Accounting Standards Board (GASB) unanimously
approved Statement No. 34, Basic Financial Statements - and Management's
Discussion and Analysis - for State and Local Governments.
The basic financial statements now include a Management's Discussion and Analysis
(MD & A) section providing an analysis of the District's overall financial position and
results of operations, financial statements prepared using full accrual accounting for all
of the District's activities, including infrastructure, and a change in the fund financial
statements to focus on the major funds.
Basis of Presentation - Government-Wide Financial Statements
The Statement of Net Assets and the Statement of Activities display information about
the reporting government as a whole, Fiduciary funds are not included in the
government-wide financial statements. Fiduciary funds are reported only in the
Statement of Fiduciary Net Assets at the fund financial statement level.
The Statement of Net Assets and the Statement of Activities are prepared using the
economic resources measurement focus and the accrual basis of accounting.
Revenues, expenses, gains, losses, assets and liabilities resulting from exchange and
exchange-like transactions are recognized when the exchange takes place. Revenues,
expenses, gains, losses, assets and liabilities resulting from nonexchange transactions
are recognized in accordance with the requirements of GASB Statement No. 33,
Accounting and Financial Reporting for Nonexchange Transactions.
Program revenues: Program revenues included in the Statement of Activities derive
directly from the program itself or from parties outside the District's taxpayers or
citizenry, as a whole; program revenues reduce the cost of the function to be financed
from the District's general revenues.
19
DUBLIN UNIFIED SCHOOL DISTRICT
NOTES TO BASIC FINANCIAL STATEMENTS
(Continued)
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Basis of Presentation - Government-Wide Financial Statements (Continued)
Allocation of indirect expenses: The District reports all direct expenses by function in
the Statement of Activities. Direct expenses are those that are clearly identifiable with a
function, Depreciation expense is specifically identified by function and is included in
the direct expense of each function. Interest on general long-term liabilities is
considered an indirect expense and is reported separately on the Statement of
Activities.
Basis of Presentation - Fund Accountinq
The accounts of the District are organized on the basis of funds or account groups, each
of which is considered to be a separate accounting entity. The operations of each fund
are accounted for with a separate set of self-balancing accounts that comprise its
assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate.
District resources are allocated to and accounted for in individual funds based upon the
purpose for which they are to be spent and the means by which spending activities are
controlled. The District's accounts are organized into two broad categories which, in
aggregate, include five fund types as follows:
A Governmental Fund Types
1 - General Fund:
The General Fund is the general operating fund of the District and
accounts for all revenues and expenditures of the District, not
encompassed within other funds. All general tax revenues and other
receipts that are not allocated bylaw or contractual agreement to some
other fund are accounted for in this fund. General operating expenditures
and the capital improvement costs that are not paid through other funds
are paid from the General Fund.
2 - Special Revenue Funds:
The Special Revenue Funds are used to account for the proceeds of
specific revenue sources that are legally restricted to expenditures for
specified purposes. This classification includes the Adult Education,
Cafeteria, Deferred Maintenance and Special Reserve Funds.
3 - Capital Projects Funds:
The Capital Projects Funds are used to account for resources used for
the acquisition or construction of major capital facilities and equipment.
This classification includes the County School Facilities, Building and
Capital Facilities Funds.
20
DUBLIN UNIFIED SCHOOL DISTRICT
NOTES TO BASIC FINANCIAL STATEMENTS
(Continued)
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Basis of Presentation - Fund Accountinq (Continued)
A Governmental Fund Types (Continued)
4 - Debt Service Fund:
The Debt Service Fund is used to account for the accumulation of
resources for, and the payment of, general long-term debt principal,
interest, and related costs. This classification includes the Bond Interest
and Redemption Fund.
B Fiduciary Fund Type
1 - Agency Funds:
Agency Funds are used to account for assets of others for which the
District has an agency relationship with the activity of the fund. This
classification consists of the Student Body Fund.
Basis of Accountinq
Basis of accounting refers to when revenues and expenditures or expenses are
recognized in the accounts and reported in the financial statements. Basis of
accounting relates to the timing of the measurement made, regardless of the
measurement focus applied.
Accrual
Governmental activities in the government-wide financial statements and the fiduciary
fund financial statements are presented on the accrual basis of accounting. Revenues
are recognized when earned and expenses are recognized when incurred.
Modified Accrual
The governmental funds financial statements are presented on the modified accrual
basis of accounting. Under the modified accrual basis of accounting, revenues are
recorded when susceptible to accrual; i.e., both measurable and available. "Available"
means collectible within the current period or within 60 days after year end.
Expenditures are generally recognized under the modified accrual basis of accounting
when the related liability is incurred. The exception to this general rule is that principal
and interest on general obligation long-term liabilities, if any, is recognized when due.
Budqets and Budqetary Accountinq
By state law, the Board of Education must adopt a final budget by July 1. A public
hearing is conducted to receive comments prior to adoption. The Governing Board
complied with these requirements.
21
DUBLIN UNIFIED SCHOOL DISTRICT
NOTES TO BASIC FINANCIAL STATEMENTS
(Continued)
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Budqets and Budqetarv Accountinq (Continued)
The District employs budgetary control by major object code and by individual
appropriation accounts. Expenditures cannot legally exceed appropriations by major
object code. The budgets are revised during the year by the Governing Board to
provide for unanticipated revenues and expenditures, and to provide for revised
priorities. The originally adopted and final revised budgets for the General Fund are
presented in the basic financial statements.
Capital Assets
Capital assets purchased or acquired, with an original cost of $5,000 or more, are
recorded at historical cost or estimated historical cost. Contributed assets are reported
at fair market value as of the date received. Additions, improvements and other capital
outlay that significantly extend the useful life of an asset are capitalized. Other costs
incurred for repairs and maintenance are expensed as incurred, Capital assets are
depreciated using the straight-line method over 2 - 50 years depending on asset types.
Accumulated Sick Leave
Accumulated sick leave benefits are not recognized as liabilities of the District. The
District's policy is to record sick leave as a operating expenditure or expense in the
period taken since such benefits do not vest nor is payment probable; however, unused
sick leave is added to the creditable service period for calculation of retirement benefits
for all STRS employees and certain PERS employees, when the employee retires.
Restricted Net Assets
Restrictions of the ending net assets indicate the portions of net assets not appropriable
for expenditure or amounts legally segregated for a specific future use. The restrictions
for revolving cash, prepaid expenses and stores inventory reflect the portion of net
assets represented by revolving fund cash, prepaid expenses and stores inventory,
respectively. These amounts are not available for appropriation and expenditure at the
balance sheet date. The restriction for unspent categorical program revenues
represents the portion of net assets restricted to specific program expenditures. The
restrictions for special revenues and capital projects represent the portion of net assets
restricted for special purposes and capital outlay, respectively. The restriction for debt
service represents the portion of net assets available for the retirement of long-term
liabilities.
Deferred Revenue
Revenue from federal, state, and local special projects and programs is recognized
when qualified expenditures have been incurred. Funds received but not earned are
recorded as deferred revenue until earned.
22
DUBLIN UNIFIED SCHOOL DISTRICT
NOTES TO BASIC FINANCIAL STATEMENTS
(Continued)
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Estimates
The preparation of basic financial statements in conformity with accounting principles
generally accepted in the United States of America requires management to make
estimates and assumptions. These estimates and assumptions affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements and the reported amounts of revenues and expenditures
during the reporting period. Accordingly, actual results may differ from those estimates.
Property Taxes
Secured property taxes are attached as an enforceable lien on property as of
January 1. Taxes are due in two installments on or before December 10 and April 10.
Unsecured property taxes are due in one installment on or before August 31, The
County of Alameda bills and collects taxes for the District. Tax revenues are recognized
by the District when received.
Encumbrances
Encumbrance accounting is used in all budgeted funds to reserve portions of applicable
appropriations for which commitments have been made. Encumbrances are recorded
for purchase orders, contracts, and other commitments when they are written,
Encumbrances are liquidated when the commitments are paid.
Elimination and Reclassifications
In the process of aggregating data for the Statement of Net Assets and the Statement of
Activities, some amounts reported as interfund activity and balances in the funds were
eliminated or reclassified. Interfund receivables and payables were eliminated to
minimize the "grossing up" effect on assets and liabilities within the governmental
activities column.
2. CASH AND INVESTMENTS
Cash and investments at June 30, 2007 consisted of the following:
Governmental
Activities
Fiduciary
Activities
Pooled Funds:
Cash in County Treasury
Totals
$ 32,083,220
160,197 $
25,000
1 ,993.446
$ 34,261 .863 $
323,738
Deposits:
Cash on hand and in banks
Cash in revolving fund
Cash with Fiscal Agent
323,738
23
DUBLIN UNIFIED SCHOOL DISTRICT
NOTES TO BASIC FINANCIAL STATEMENTS
(Continued)
2. CASH AND INVESTMENTS (Continued)
Pooled Funds
In accordance with Education Code Section 41001, the District maintains substantially
all of its cash in the Alameda County Treasury. The County pools these funds with
those of school districts in the County and invests the cash. These pooled funds are
carried at cost which approximates fair value. Interest earned is deposited monthly into
participating funds. Any investment losses are proportionately shared by all funds in the
pool.
Because the District's deposits are maintained in a recognized pooled investment fund
under the care of a third party and the District's share of the Treasurer's Pooled
Investment Fund does not consist of specific, identifiable investment securities owned
by the District, no disclosure of the individual deposits and investments or related
custodial credit risk classifications is required.
In accordance with applicable state laws, the Alameda County Treasurer may invest in
derivative securities. However, at June 30, 2007 the Alameda County Treasurer has
represented that the Treasurer's pooled investment fund contained no derivatives or
other investments with similar risk profiles.
Deposits - Custodial Credit Risk
Cash balances held in banks and in revolving funds are insured up to $100,000 by the
Federal Depository Insurance Corporation (FDIC). At June 30, 2007, the carrying
amount of the District's accounts was $509,115 and the bank balances were $572,230.
Of the bank balances, $100,000 was insured by the FDIC and $472,230 was uninsured,
but collateralized.
Cash with Fiscal Aqent
Cash with Fiscal Agent represents amounts held in the District's name by third party
custodians,
Interest Rate Risk
The District allows investments with Federal Government Issues that have a maturity
date of five years or less. At June 30, 2007, the District had no significant interest rate
risk related to cash and investments held.
Credit Risk
The District may invest as permitted by state law all or part of the special revenue fund
of the District or any surplus monies not required for immediate District operations.
Such investments shall be limited to securities in Government Code 16430, 53601, and
53635. At June 30, 2007, the District had no significant credit risk.
24
DUBLIN UNIFIED SCHOOL DISTRICT
NOTES TO BASIC FINANCIAL STATEMENTS
(Continued)
2. CASH AND INVESTMENTS (Continued)
Concentration of Credit Risk
The District limits investments with Federal Government Issues which may not exceed
1/5 of the investable fund, Time Certificates of Deposit which may not exceed $100,000
per financial institution and State of California Issues which may not exceed 1/5 of the
investable fund. At June 30, 2007, the District had no concentration of credit risk.
3. INTERFUND TRANSACTIONS
Interfund Activity
Transactions between funds of the District are recorded as interfund transfers. The
unpaid balances at year end, as a result of such transactions, are shown as due to and
due from other funds.
Interfund Receivables/Pavables
Individual fund interfund receivable and payable balances at June 30, 2007 were as
follows:
Interfund Interfund
Fund Receivables Pavables
Major Funds:
General $ 141,096 $ 214,773
County School Facilities 1,585,500 16,869,954
Building 5,598,351
Capital Facilities 11,484,817 1,674,796
Non-Major Funds:
Adult Education 150 4,764
Cafeteria 1 .408 47,035
Totals $ 18,811,322 $ 18,811.322
Interfund Transfers
Interfund transfers consist of operating transfers from funds receiving revenue to funds
through which the resources are to be expended.
Interfund transfers for the 2006-2007 fiscal year were as follows:
Transfer from the General Fund to the Capital Facilities Fund
for construction projects.
Transfer from the Capital Facilities Fund to the General Fund
for indirect support costs.
Transfer from the Building Fund to the Deferred Maintenance
Fund for the required state match.
$
100,000
89,296
190,000
25
DUBLIN UNIFIED SCHOOL DISTRICT
NOTES TO BASIC FINANCIAL STATEMENTS
(Continued)
3. INTERFUND TRANSACTIONS (Continued)
Interfund Transfers (Continued)
Transfer from the County School Facilities Fund to the
Building Fund for construction projects.
Transfer from the Building Fund to the County School
Facilities Fund for construction projects.
Transfer from the Capital Facilities Fund to the County
School Facilities Fund for construction projects.
Transfer from the County School Facilities Fund to the
Capital Facilities Fund for construction projects.
$
1,696
293
6,983,236
3.332.736
$ 10.697.257
4. CAPITAL ASSETS
A schedule of changes in capital assets for the year ended June 30, 2007 is shown
below:
Balance Transfers Transfers Balance
July 1, and and June 30,
2006 Additions Deductions 2007
Land $143,122.043 $143,122,043
Improvement of sites 2,376,978 2,376,978
Buildings 44,434,194 $ 4,267,715 48,701,909
Equipment 1,596,146 291,171 1,887,317
Work -in-process 44.245,110 33,787.379 $ 4,192.942 73.839,547
Totals; at cost 235,774.471 38.346,265 4,192,942 269,927,794
Less accumulated depreciation:
Improvement of sites (2,131,436) (22,968) (2,154.404 )
Buildings (14,627,279) (1,163,618) (15,790,897)
Equipment (795,213) (168.359) (963.572)
Total accumulated
depreciation (17.553.928) (1 .354.945) (18,908.873)
Capital assets, net $218.220.543 $ 36.991 .320 $ 4,192.942 $251 ,018.921
Depreciation expense was charged to governmental activities as follows:
Total depreciation expense
$ 1,218,806
1,760
4,495
2,152
97,294
30.438
$ 1 ,354.945
Instruction
Site administration
Food services
Data processing
General administration
Plant services
26
DUBLIN UNIFIED SCHOOL DISTRICT
NOTES TO BASIC FINANCIAL STATEMENTS
(Continued)
5. LONG-TERM LIABILITIES
General Obliqation Bonds
On February 1, 2002, the District issued 2002 General Obligation Refunding Bonds
totaling $22,760,000. Repayment of the Bonds is made from the special parcel tax
revenues levied in connection with this bond issue. The Bonds bear interest rates from
4.0% to 4.75% and are scheduled to mature through 2022.
On March 22, 2005, the District issued 2005 General Obligation Bonds, Election of 2004
Series "A" totaling $39,500,000. Repayment of the Bonds is made from the special
parcel tax revenues levied in connection with this bond issue. The Bonds bear interest
rates from 3.0% to 5.0% and are scheduled to mature through 2029.
.",.
On September 13, 2005, the District issued 2005 Refunding General Obligation Bonds,
totaling $21,030,000 to advance refund the Series 1994, 1998 and 1999 General
Obligation Bonds. Repayment of the Bonds is made from the special parcel tax
revenues levied in connection with this bond issue. The Bonds bear interest rates from
3.5% to 6.0% and are scheduled to mature through 2023.
The following is.a schedule of outstanding General Obligation Bonds:
Balance Current Current Current Balance
July 1, Year Year Year, June 30,
Series 2006 Proceeds Refunded Maturities 2007
2002 $ 21,155,000 $ (700,000) $ 20,455,000
2005 39,500,000 (1,380,000) 38,120,000
2006 21.030,000 (100,000) 20,930.000
Totals $ 81 ,685,000 $ $ $ (2,180,000) $ 79.505,000
The General Obligation Bonds are scheduled to mature as follows:
Year Ending
June 30, Principal Interest Total
2008 $ 3,235,000 $ 3,474,941 $ 6,709,941
2009 1,760,000 3,401,866 5,161,866
2010 2,300,000 3,342,816 5,642,816
2011 1,995,000 3,277,366 5,272,366
2012 2,320,000 3,205,601 5,525,601
2013-2017 15,345,000 14,667,907 30,012,907
2018-2022 27,545,000 10,657,163 38,202,163
2023-2027 17,265,000 3,977,250 21,242,250
2028-2032 7.740.000 601.625 8.341 ,625
$ 79,505,000 $ 46,606,535 $ 126.111.535
27
DUBLIN UNIFIED SCHOOL DISTRICT
NOTES TO BASIC FINANCIAL STATEMENTS
(Continued)
5. LONG-TERM LIABILITIES (Continued)
Early Retirement Incentive
The District has entered into various early retirement incentive agreements during the
past three years. The District has obligations under the STRS golden handshake
program of $157,150 that will be paid off over the next seven years, Additional incentive
agreements amounting to $175,203 include providing payments of $50,000 for each
eligible individual over the next two to four years.
Schedule of Chanqes in Lonq-Term Liabilities
A schedule of changes in long-term liabilities for the year ended June 30, 2007 is shown
below:
Balance Balance Amounts
July 1, June 30. Due Within
2006 Additions Deductions 2007 One Year
General Obligation Bonds $ 81.685,000 $ 2,180,000 $ 79,505,000 $ 3.235.000
Premium on refinancing 1,046,394 49,874 996,520 49.874
Early retirement incentive 411,036 78,683 332,353 78,685
Compensated absences .7,063 7,063
Totals $ 83,149.493 $ $ 2,315,620 $ 80,833,873 $ 3,363,559
Payments on the General Obligation Bonds are made from the Bond Interest and
Redemption Fund. Payments on the Early Retirement Incentive and compensated
absences are made from the Fund for which the related employee worked.
6. RESTRICTED NET ASSETS
Restricted net assets consisted of the following at June 30, 2007:
Governmental
Activities
Revolving cash
Prepaid expenses
Stores inventory
Unspent categorical program revenues
Special revenues
Capital projects
Debt service
$ 25,000
669,786
100,758
569,394
654,105
36,240,381
5,633~605
$ 43,893,029
28
DUBLIN UNIFIED SCHOOL DISTRICT
NOTES TO BASIC FINANCIAL STATEMENTS
(Continued)
7. EMPLOYEE RETIREMENT SYSTEMS
Qualified employees are covered under multiple-employer defined benefit pension plans
maintained by agencies of the State of California. Certificated employees are members
of the State Teachers' Retirement System (STRS), and classified employees are
members of the California Public Employees' Retirement System (CaIPERS).
Plan Description and Provisions
California Public Employees' Retirement System (CaIPERS)
Plan Description
The District contributes to the School Employer Pool under the California Public
Employees' Retirement System (CaIPERS), a cost-sharing multiple-employer public
employee retirement system defined benefit pension plan administered by CaIPERS.
The plan provides retirement and disability benefits, annual cost-of-Iiving adjustments,
and death benefits to plan members and beneficiaries, Benefit provisions are
established by state statutes, as legislatively amended, within the Public Employees'
Retirement Law. CalPERS issues a separate comprehensive annual financial report
that includes financial statements and required supplementary information. Copie~ of
the CalPERS annual financial report may be obtained from the CalPERS Executive
Office, 400 P Street, Sacramento, California 95814.
Funding Policy
Active plan members are required to contribute 7% of their salary and the District is
required to contribute an actuarially determined rate. The actuarial methods and
assumptions used for determining the rate are those adopted by the CalPERS Board of
Administration. The required employer contribution rate for fiscal year 2006-2007 was
9.124% of annual payroll. The contribution requirements of the plan members are
established by state statute. The District's contributions to CalPERS for the fiscal years
ending June 30, 2005, 2006 and 2007 were $519,856, $566,285 and $652,163,
respectively, and equal 100% of the required contributions for each year.
State Teachers' Retirement System (STRS)
Plan Description
The District contributes to the State Teachers' Retirement System (STRS), a cost-
sharing multiple-employer public employee retirement system defined benefit pension
plan administered by STRS. The plan provides retirement, disability and survivor
benefits to beneficiaries. Benefit provisions are established by state statutes, as
legislatively amended, within the State Teachers' Retirement Law. STRS issues a
separate comprehensive annual financial report that includes financial statements and
required supplementary information. Copies of the STRS annual financial report may be
obtained from the STRS Executive Office, 7667 Folsom Boulevard, Sacramento,
California 95826.
29
DUBLIN UNIFIED SCHOOL DISTRICT
NOTES TO BASIC FINANCIAL STATEMENTS
(Continued)
7. EMPLOYEE RETIREMENT SYSTEMS (Continued)
Plan Description and Provisions (Continued)
State Teachers' Retirement System (STRS) (Continued)
Funding Policy
Active plan members are required to contribute 8% of their salary. The required
employer contribution rate for fiscal year 2006-2007 was 8.25% of annual payroll. The
contribution requirements of the plan members are established by state statute. The
District's contributions to STRS for the fiscal years ending June 30, 2005, 2006 and
2007 were $1,588,404, $1,774,936 and $2,013,986, respectively, and equal 100% of
the required contributions for each year.
8. JOINT POWERS AGREEMENTS
Alameda County Schools Insurance Group
The District is a member with other school districts of a Joint Powers Authority, Alameda
County Schools Insurance Group (ACSIG). ACSIG arranges for and provides workers'
compensation insurance for its members. The following is a summary of financial
information for ACSIG at June 30, 2006 (the most recent information available):
Total assets
Total liabilities
Total net liabilities
Total revenue
Total e.xpenses
$ 32,729,429
$ 40,099,379
$ (7,369,950)
$ 89,075,967
$ 95,289,071
Schools Excess Liabilitv Fund
The District is also a member with other school districts of a Joint Powers Authority,
School Excess Liability Fund (SELF), for the purpose of providing excess insurance
coverage. The following is a summary of the financial information for SELF at June 30,
2007 (the most recent information available):
Total assets
Total liabilities
Total net assets
Total revenues
Total expenses
$ 191,466,418
$ 48,726,602
$ 142,739,816
$ 59,475,262
$ 17,534,362
The relationship between Dublin Unified School District and the Joint Powers Authorities
is such that the Joint Powers Authorities are not a component unit of the District for
financial reporting purposes.
30
DUBLIN UNIFIED SCHOOL DISTRICT
NOTES TO BASIC FINANCIAL STATEMENTS
(Continued)
9. COMMITMENTS AND CONTINGENCIES
The District is subject to legal proceedings and claims which arise in the ordinary course
of business. In the opinion of management, the amount of ultimate liability with respect
to these actions will not materially affect the financial position or results of operations of
the District.
The District has received federal and state funds for specific purposes that are subject
to review and audit by the grantor agencies. Although such audits could result in
expenditure disallowances under terms of the grants, it is management's opinion that
any required reimbursements or future revenue offsets subsequently determined will not
have a material effect on the District's financial position.
31
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DUBLIN UNIFIED SCHOOL DISTRICT
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
AGENCY FUNDS
For the Year Ended June 30, 2007
Balance Balance
July 1, June 30,
2006 Additions Deductions 2007
Fallon Middle School
Assets:
Cash on hand and in banks $ 13,992 $ 93,192 $ 79 , 946 $ 27,238
Liabilities:
Due to student groups $ 13,992 $ 93,192 $ 79,946 $ 27 .238
Frederiksen Elementary School
Assets:
Cash on hand and in banks $ 8,539 $ 10 , 609 $ 7,819 $ 11 ,329
Liabilities:
Due to student groups $ 8,539 $ 10 , 609 $ 7,819 $ 11.329
Nielsen Elementary School
Assets:
Cash on hand and in banks $ 1 ,040 $ 7,249 $ 3,025 $ 5.264
Liabilities:
Due to student groups $ 1,040 $ 7,249 $ 3,025 $ 5,264
Wells Middle School
Assets:
Cash on hand and in banks $ 110,539 $ 354,833 $ 339,225 $ 126,147
Liabilities:
Due to student groups $ 110,539 $ 354,833 $ 339,225 $ 126,147
Dublin Hiqh School
Assets:
Cash on hand and in banks $ 145,709 $ 605,301 $ 608,104 $ 142.906
Liabilities:
Due to student groups $ 145,709 $ 605,301 $ 608,104 $ 142,906
(Continued)
34
DUBLIN UNIFIED SCHOOL DISTRICT
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
AGENCY FUNDS
(Continued)
For the Year Ended June 30, 2007
Balance Balance
July 1, June 30,
2006 Additions Deductions 2007
Valley Hiqh School
Assets:
Cash on hand and in banks $ 8,624 $ 20,501 $ 18,271 $ 10,854
Liabilities:
Due to student groups $ 8,624 $ 20,501 $ 18,271 $ 10,854
Total Student Body
Assets:
Cash on hand and in banks $ 288.443 $ 1 ,091 ,685 $ 1 ,056,390 $ 323,738
Liabilities:
Due to student groups $ 288.443 $ 1 ,091 ,685 $ 1 ,056,390 $ 323.738
The accompanying notes are an integral
part of these financial statements.
35
DUBLIN UNIFIED SCHOOL DISTRICT
ORGANIZATION
June 30, 2007
Dublin Unified School District was established in 1988 and comprises an area of
approximately 15 square miles located in Alameda County. The District operates 6 elementary
schools, 2 middle schools, 1 high school, a continuation high school, an independent study
program and an adult education program. There were no changes in the boundaries of the
District during the current year.
GOVERNING BOARD
Name
Office
Term Expires
John Ledahl
David Haubert
Patricia Kohnen
Denis King
Jennifer Henry
President
Vice President
Trustee
Trustee
Trustee
2008
2010
2008
2008
2010
ADMINISTRATION
Stephen L. Hanke, Ed.D.
Superintendent
Dave Marken, Ed.D.
Assistant Superintendent, Educational Services
Ms. Beverly Heironimus, CPA
Chief Business Officer
36
DUBLIN UNIFIED SCHOOL DISTRICT
SCHEDULE OF AVERAGE DAILY ATTENDANCE
Elementary:
Kindergarten
First through Third
Fourth through Sixth
Seventh and Eighth
Home and Hospital
Special Education
Total Elementary
Secondary:
Regular Classes
Continuation Education
Home and Hospital
Special Education
Total Secondary
For the Year Ended June 30, 2007
Regional Occupational Program
Not Concurrently Enrolled:
Classes for Adults
Summer School:
Elementary
High school
See accompanying notes to
supplementary information.
37
Second
Period
Report
444
1,242
1,127
719
1
89
3,622
1,277
74
3
48
1.402
145
74
5,243
Annual
Report
446
1,242
1,130
720
1
93
3.632
1,274
72
3
45
1.394
150
78
5.254
Hours of
Attendance
32,251
19.343
51 .594
DUBLIN UNIFIED SCHOOL DISTRICT
SCHEDULE OF INSTRUCTIONAL TIME
For the Year Ended June 30, 2007
1986-87 Number
Minutes 1982-83 2006-07 of Days
Require- Actual Actual Traditional
Grade level ment Minutes Minutes Calendar Status
Kindergarten 36,000 35,000 40,500 180 In Compliance
Grade 1 50,400 45,775 54,615 180 In Compliance
Grade 2 50,400 45,775 54,615 180 In Compliance
Grade 3 50,400 45,775 54,615 180 In Compliance
Grade 4 54,000 51,950 54,615 180 In Compliance
Grade 5 54,000 51,950 54,615 180 In Compliance
Grade 6 54,000 51,950 54,615 180 In Compliance
Grade 7 54,000 59,340 59,862 180 In Compliance
Grade 8 54,000 59,340 59,862 180 In Compliance
Grade 9 64,800 63,280 64,856 180 In Compliance
Grade 10 64,800 63,280 64,856 180 In Compliance
Grade 11 64,800 63,280 64,856 180 In Compliance
Grade 12 64,800 63,280 64,856 180 In Compliance
See accompanying notes to
supplementary information.
38
Federal
Catalog
Number
DUBLIN UNIFIED SCHOOL DISTRICT
For the Year Ended June 30, 2007
SCHEDULE OF EXPENDITURE OF FEDERAL AWARDS
Federal Grantor/Pass-Through
Grantor/Program or Cluster Title
U.S. Department of Education
84.027
84.027 A
84.173
84.027 A
84,173A
84.027 A
84.027 A
84.010
84.367
84.318
84.365
84.365
84.186
84.298A
Special Education Cluster:
Special Ed IDEA: Local Assistance
Special Ed IDEA: Low Incidence
Special Ed IDEA: Federal Preschool Grant
Special Ed IDEA: Preschool Local Entitlement
Special Ed IDEA: Preschool Staff Development
Special Ed IDEA: Local Staff Development
Special Ed IDEA: Infant Discretionary
Subtotal Special Education Cluster
NCLB: Title I, Part A, Basic
NCLB: Title II, Part A, Teacher Quality
NtLB: Title II, Part D, Technology
NCLB: Title III, Immigrant Education
NCLB: Title III, Limited English Proficiency
NCLB: Title IV, Part A, Drug Free Schools
NCLB: Title V, Part A, Innovative Education
Total U.S. Department of Education
10.556
U.S. Department of Aqriculture
Child Nutrition - School Programs
Total
See accompanying notes to
supplementary information.
39
Pass-
Through
Entity
Identifying
Number
13379
13456
13430
13682
13431
13613
13612
14329
14341
14335
14346
10084
14347
14354
14198
Federal
Expend-
itures
$ 600,659
1,075
24,163
43.810
604
1,852
1.748
673.911
141 , 1 34
107.789
2,106
19,787
26,984
1,544
3.453
976.708
170,685
$
1.147.393
DUBLIN UNIFIED SCHOOL DISTRICT
RECONCILIATION OF UNAUDITED ACTUAL FINANCIAL REPORT
WITH AUDITED FINANCIAL STATEMENTS
For the Year Ended June 30, 2007
There were no audit adjustments proposed to any funds of the District.
See accompanying notes to
supplementary information.
40
DUBLIN UNIFIED SCHOOL DISTRICT
SCHEDULE OF FINANCIAL TRENDS AND ANALYSIS
For the Year Ended June 30, 2007
(Budget)
2008 2007 2006 2005
General Fund
Revenues and other financing
sources $ 46,376,826 $ 44,811 ,362 $ 39,734.636 $ 35.471 ,819
Expenditures 46,592,280 43,458,353 39,381,469 35,190,232
Other uses and transfers out 100,000
Total outgo 46,592,280 43,558,353 39,381.469 35,190.232
Change in fund balance $ (215.454) $ 1,253,009 $ 353.167 $ 281,587
Ending fund balance $ 3,193,313 $ 3.408,767 $ 2,155,758 $ 1 ,802,591
Available reserves $ 2,085.110 $ 1 ,742,334 $ 1 ,177,050 $ 1 ,065,068
Designated for economic
uncertainties $ 1,397,769 $ 1,742,334 $ 1,177,050 $ 1,065,068
Undesignated fund balances $ 687,341 $ $ $
Available reserves as percentages
of total outgo 4,5% 4.0% 3.0% 3.0%
All Funds
Total long-term liabilities $ 77.470,314 $ 80,833,873 $ 83,149.493 $ 82.922,931
Average daily attendance at P-2,
excluding Adult and Rap 5.300 5,024 4,761 4.477
The General Fund fund balance has increased by $1,887,763 over the past three years. The District projects a
decrease of $215,454 for the fiscal year ending June 30, 2008. For a district this size, the state requires available
reserves of at least 3% of total General Fund expenditures, transfers out, and other uses. For the year ended
June 30, 2007, the District has met this requirement.
The District has incurred operating surpluses in each of the past three years, but anticipates an operating deficit
during the 2007-2008 fiscal year,
Total long-term liabilities have decreased by $2,089,058 over the past two years. See Note 5 to the financial
statements.
Average daily attendance (excluding classes for adults and RaP) has increased by 547 over the past two years and
is anticipated to increase by 276 ADA during the year ending June 30, 2008.
See accompanying notes to
supplementary information,
41
DUBLIN UNIFIED SCHOOL DISTRICT
SCHEDULE OF CHARTER SCHOOLS
For the Year Ended June 30, 2007
Charter Schools Chartered bv District
None
See accom panying notes to
supplementary information.
42
Included in District
Financial Statements, or
Separate Report
DUBLIN UNIFIED SCHOOL DISTRICT
SCHEDULE OF EXCESS SICK LEAVE
For the Year Ended June 30,2007
Contract or
BarQaininQ AQreement
Title of Emplovee
There are no employment contracts allowing
excess sick leave.
See accompanying notes to
supplementary information,
43
DUBLIN UNIFIED SCHOOL DISTRICT
NOTES TO SUPPLEMENTARY INFORMATION
1. PURPOSE OF SCHEDULES
A Schedule of Averaqe Dailv Attendance
Average daily attendance is a measurement of the number of pupils attending
classes of the District. The purpose of attendance accounting from a fiscal
standpoint is to provide the basis on which apportionments of state funds are
made to school districts. This schedule provides information regarding the
attendance of students at various grade levels and in different programs.
B Schedule of Instructional Time
The District has received incentive funding for increasing instructional time as
provided by the Incentives for Longer Instructional Day. This schedule
presents information on the amount of instructional time offered by the District,
and whether the District complied with the provisions of Education Code
Sections 46201 through 46206.
C Schedule of Expenditure of Federal Awards
OMB Circular A-133 requires a disclosure of the financial activities of all
federally funded programs. This schedule was prepared to comply with A-133
requirements, and is presented on the modified accrual basis of accounting.
D Reconciliation of Unaudited Actual Report with Audited Financial Statements
This schedule provides the information necessary to reconcile the Unaudited
Actual Financial Report to the audited financial statements.
E Schedule of Financial Trends and Analvsis
This schedule provides trend information on fund balances, revenues,
expenditures and average daily attendance, as required by the State
Controller's Office.
F Schedule of Charter Schools
This schedule provides information for the California Department of Education
to monitor financial reporting by Charter Schools.
G Schedule of Excess Sick Leave
This schedule provides information to the California State Teachers' Retirement
System to monitor the granting of excess sick leave by school districts.
2. EARLY RETIREMENT INCENTIVE PROGRAM
Education Code Section 14503 requires certain disclosure in the financial statements of
districts which adopt Early Retirement Incentive Programs pursuant to Education Code
Sections 22714 and 44929. For the fiscal year ended June 30, 2007, the District did not
offer an Early Retirement Incentive Program.
44
INDEPENDENT AUDITOR'S REPORT
ON COMPLIANCE WITH STATE LAWS AND REGULATIONS
Governing Board
Dublin Unified School District
Dublin, California
We have audited the compliance of Dublin Unified School District with the types of
compliance requirements described in the State of California's Standards and Procedures for
Audits of California K-12 Local Educational Agencies (the "Audit Guide") to the state laws and
regulations listed below for the year ended June 30, 2007. Compliance with the requirements
of state laws and regulations is the responsibility of Dublin Unified School District's
management. Our responsibility is to express an opinion on Dublin Unified School District's
compliance based on our audit.
We conducted our audit of compliance in accordance with auditing standards generally
accepted in the United States of America; the standards applicable to financial audits contained
in Government Auditing Standards, issued by the Comptroller General of the United States; and
the State of California's Standards and Procedures for Audits of California K-12 Local
Educational Agencies. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether noncompliance with the state laws and regulations listed
below occurred. An audit includes examining, on a test basis, evidence about Dublin Unified
School District's compliance with those requirements and performing such other procedures as
we considered necessary in the circumstances. We believe that our audit provides a
reasonable basis for our opinion. Our audit does not provide a legal determination of Dublin
Unified School District's compliance with those requirements.
Description
Audit Guide
Procedures
Procedures
Performed
Regular and Special Day Classes
Kindergarten Continuance
Independent Study
Continuation Education
Adult Education
Regional Occupational Center and Programs
Instructional Time:
School Districts
County Offices of Education
Community Day Schools
Morgan-Hart Class Size Reduction Program
Instructional Materials:
General requirements
Grades K-8
Grades 9-12
Ratio of Administrative Employees to Teachers
Early Retirement Incentive Program
Gann Limit Calculation
School Construction Funds:
School District Bonds
State School Facilities Funds
Alternative Pension Plans
Excess Sick Leave
8
3
23
10
9
6
Yes
Yes
No, see below
Yes
Yes
No, see below
6
3
9
7
Yes
No, see below
No, see below
Yes
12
1
1
1
4
1
Yes
Yes
Yes
Yes
No, see below
Yes
3
1
2
2
No, see below
Yes
No, see below
Yes
45
INDEPENDENT AUDITOR'S REPORT
ON COMPLIANCE WITH STATE LAWS AND REGULATIONS
(Continued)
Description
Audit Guide
Procedures
Procedures
Performed
Notification of Right to Elect California State Teachers
Retirement System (CaISTRS) Membership
Proposition 20 Lottery Funds
State Lottery Funds
California School Age Families Education (Cal-SAFE) Program
School Accountability Report Card
Class Size Reduction Program:
General requirements
Option one classes
Option two classes
Districts with only one school serving K-3
Contem poraneous Records of Attendance,
for charter schools
Mode of Instruction, for charter schools
Nonclassroom-Based Instruction/Independent Study,
for charter schools
Determination of Funding for Nonclassroom-Based
Instruction, for charter schools
Annual Instructional Minutes - Classroom-Based,
for charter schools
1
2
2
3
3
Yes
Yes
Yes
No, see below
No, see below
7
3
4
4
Yes
Yes
No, see below
No, see below
No, see below
No, see below
15
No, see below
3
No, see below
3
No, see below
The District's reported ADA for Independent Study was below the materiality level that
requires testing; therefore, we did not perform any testing of Independent Study ADA.
The District does not operate an ROC/P Program; therefore, we did not perform any
testing of ROC/P ADA.
The District is not a County Office of Education; therefore, we did not perform any
testing for Instructional Time - County Offices of Education.
The District does not operate a Community Day School Program; therefore, we did not
perform any testing of Community Day School ADA.
The District did not enter into any new Early Retirement Incentive Programs; therefore,
we did not perform any procedures relating to Early Retirement Incentive Programs.
The District only has Proposition 39 Bonds; therefore, we did not perform steps a (1)
through a (3) related to School Construction Funds - School District Bonds,
The District does not offer an Alternative Pension Plan; therefore, we did not perform
procedures related to Alternative Pension Plans.
The District does not participate in the Cal-SAFE Program; therefore, we did not perform
any procedures related to the Cal-SAFE Program.
46
INDEPENDENT AUDITOR'S REPORT
ON COMPLIANCE WITH STATE LAWS AND REGULATIONS
(Continued)
The 2006-2007 School Accountability Report Cards specified by Education Code
Section 33126 are not required to be completed, nor were they completed, prior to the
completion of our audit procedures for the year ended June 30, 2007. Accordingly, we could
not perform the portions of audit steps (a), (b) and (c) of Section 19837 of the 2006-2007 Audit
Guide relating to the comparison of tested data from the 2006-2007 fiscal year to the 2006-
2007 School Accountability Report Cards.
The District does not participate in Option Two of the Class Size Reduction Program;
therefore, we did not perform any procedures related to Option Two.
The District does not have only one school serving grades K through 3; therefore, we
did not perform any procedures relating to Class Size Reduction - Districts with only one school
serving grades K through 3.
The District does not have any Charter Schools; therefore, we did not perform any of the
testing required by Article 4 of the Audit Guide.
In our opinion, Dublin Unified School District complied with the state laws and
regulations referred to above for the year ended June 30, 2007, except as described in the
Findings and Questioned Costs section of this report. Further, based on our examination, for
items not tested, nothing came to our attention to indicate that Dublin Unified School District
had not complied with the state laws and regulations.
This report is intended solely for the information of the Governing Board, management,
the State Controller's Office, the California Department of Education and the California
Department of Finance, and is not intended to be and should not be used by anyone other than
these specified parties, However, this report is a matter of public record and its distribution is
not limited.
Pe.((~ /' 51\-\. ; -\1-. L-t.f
Sacramento, California
December 12, 2007
47
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN
AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
Governing Board
Dublin Unified School District
Dublin, California
We have audited the financial statements of Dublin Unified School District as of and for
the year ended June 30,2007, and have issued our report thereon dated December 12, 2007.
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States.
Internal Control Over Financial Reportinq
In planning and performing our audit, we considered Dublin Unified School District's
internal control over financial reporting as a basis for designing our auditing procedures for the
purpose of expressing our opinion on the financial statements, but not for the purpose of
expressing an opinion on the effectiveness of Dublin Unified School District's internal control
over financial reporting. Accordingly, we do not express an opinion of the effectiveness of
Dublin Unified School District's internal control over financial reporting.
A control deficiency exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to
prevent or detect misstatements on a timely basis. A significant deficiency is a control
deficiency, or combination of control deficiencies, that adversely affects the District's ability to
initiate, authorize, record, process, or report financial data reliably in accordance with generally
accepted accounting principles such that there is more than a remote likelihood that a
misstatement of the District's financial statements that is more than inconsequential will not be
prevented or detected by the District's internal control.
A material weakness is a significant deficiency, or combination of significant
deficiencies, that results in more than a remote likelihood that a material misstatement of the
financial statements will not be prevented or detected by the District's internal control.
Our consideration of internal control over financial reporting was for the limited purpose
described in the first paragraph of this section and would not necessarily identify all deficiencies
in internal control that might be significant deficiencies or material weaknesses. We did not
identify any deficiencies in internal control over financial reporting that we consider to be
material weaknesses, as defined above.
48
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN
AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
(Continued)
Compliance and Other Matters
As part of obtaining reasonable assurance about whether Dublin Unified School
District's financial statements are free of material misstatement, we performed tests of its
compliance with certain provisions of laws, regulations, contracts and grant agreements,
noncompliance with which could have a direct and material effect on the determination of
financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit and, accordingly, we do not express such an
opinion. The results of our tests disclosed no instances of noncompliance or other matters that
are required to be reported under Government Auditing Standards.
This report is intended solely for the information of the Governing Board, management,
the California Department of Education, the California State Controller's Office and federal
awarding agencies and pass-through entities, and is not intended to be and should not be used
by anyone other than these specified parties. However, this report is a matter of public record
and its distribution is not limited.
p e{ {'}- Sr\l\.~,",,- W
Sacramento, California
December 12, 2007
49
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER
COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133
Governing Board
Dublin Unified School District
Dublin, California
Compliance
We have audited the compliance of Dublin Unified School District with the types of
compliance requirements described in the U.S. Office of Management and Budget (OMB)
Circular A-133 Compliance Supplement that are applicable to each of its major federal
programs for the year ended June 30, 2007. Dublin Unified School District's major federal
programs are identified in the summary of auditor's results section of the accompanying
Schedule of Audit Findings and Questioned Costs. Compliance with the requirements of laws,
regulations, contracts and grant agreements applicable to each of its major federal programs is
the responsibility of Dublin Unified School District's management. Our responsibility is to
express an opinion on Dublin Unified School District's compliance based on our audit.
We conducted our audit of compliance in accordance with auditing standards generally
accepted in the United States of America; the standards applicable to financial audits contained
in Government Auditing Standards, issued by the Comptroller General of the United States; and
OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.
Those standards and OMS Circular A-133 require that we plan and perform the audit to ob'tain
reasonable assurance about whether noncompliance with the types of compliance requirements
referred to above that could have a direct and material effect on a major federal program
occurred. An audit includes examining, on a test basis, evidence about Dublin Unified School
District's compliance with those requirements and performing such other procedures as we
considered necessary in the circumstances. We believe that our audit provides a reasonable
basis for our opinion. Our audit does not provide a legal determination on Dublin Unified
School District's compliance with those requirements.
In our opinion, Dublin Unified School District complied, in all material respects, with the
requirements referred to above that are applicable to each of its major federal programs for the
year ended June 30, 2007.
Internal Control Over Compliance
The management of Dublin Unified School District is responsible for establishing and
maintaining effective internal control over compliance with requirements of laws, regulations,
contracts and grants applicable to federal programs. In planning and performing our audit, we
considered Dublin Unified School District's internal control over compliance with requirements
that could have a direct and material effect on a major federal program in order to determine
our auditing procedures for the purpose of expressing our opinion on compliance but, not for
the purpose of expressing an opinion on the effectiveness of internal control over compliance.
Accordingly, we do not express an opinion on the effectiveness of Dublin Unified School
District's internal control over compliance.
50
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER
COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133
(Continued)
Internal Control Over Compliance (Continued)
A control deficiency in the District's internal control over compliance exists when the
design or operation of a control does not allow management or employees, in the normal
course of performing their assigned functions, to prevent or detect noncompliance with a type of
compliance requirement of a federal program on a timely basis. A significant deficiency is a
control deficiency, or combination of control deficiencies, that adversely affects the District's
ability to administer a federal program such that there is more than a remote likelihood that
noncompliance with a type of compliance requirement of a federal program that is more than
inconsequential will not be prevented or detected by the District's internal control.
A material weakness is a significant deficiency, or combination of significant
deficiencies, that results in more than a remote likelihood that material noncompliance with a
type of compliance requirement of a federal program will not be prevented or detected by the
District's internal control.
Our consideration of internal control over compliance was for the limited purpose
described in the first paragraph of this section and would not necessarily identify all deficiencies
in internal control that might be significant deficiencies or material weaknesses. We did not
identify any deficiencies in internal control over compliance that we consider to be material
weaknesses, as defined above.
This report is intended solely for the information of the Governing Board, management,
the California Department of Education, the California State Controller's Office and federal
awarding agencies and pass-through entities, and is not intended to be and should not be used
by anyone other than these specified parties. However, this report is a matter of public record
and its distribution is not limited.
P'O{'7-SM;~ lM'
Sacramento, California
December 12, 2007
51
FINDINGS AND RECOMMENDATIONS
DUBLIN UNIFIED SCHOOL DISTRICT
SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS
Year Ended June 30, 2007
SECTION I - SUMMARY OF AUDITOR'S RESULTS
FINANCIAL STATEMENTS
Type of auditor's report issued:
Unqualified
Internal control over financial reporting:
Materia I weakness( es) identified?
Significant deficiency(ies) identified not considered
to be material weakness(es)?
Noncompliance material to financial statements
noted?
FEDERAL AWARDS
Internal control over major programs:
Material weakness( es) identified?
Significant deficiency(ies) identified not considered
to be material weakness( es)?
Type of auditor's report issued on compliance for
major programs:
Unqualified
Any audit findings disclosed that are required to be
reported in accordance with Circular A-133,
Section .510(a)?
Identification of major programs:
Yes
Yes
Yes
Yes
Yes
Yes
x
No
x
None reported
x
No
x
No
x
None reported
x
No
84,027, 84.027A, 84.173A
Special Education Cluster
Name of Federal Proqram or Cluster
CFDA Number(s)
Dollar threshold used to distinguish between Type A
and Type B programs:
$
Auditee qualified as low-risk auditee?
STATE AWARDS
Internal control over state programs:
Material weakness( es) identified?
Significant deficiency(ies) identified not considered
to be material weaknesses?
Type of auditor's report issued on compliance for
state programs:
Qualified
52
300,000
x
Yes.
Yes
Yes
No
x
No
x
None reported
DUBLIN UNIFIED SCHOOL DISTRICT
SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS
(Continued)
Year Ended June 30,2007
SECTION II - FINANCIAL STATEMENT FINDINGS
(Continued)
1. INTERNAL CONTROL - STUDENT BODY ACCOUNTING (30000) (Continued)
Recommendation
We recommended at the various sites the following:
At Wells Middle School:
The ASB advisor should use prenumbered detailed schedules and keep a log for
these prenumbered detailed schedule listing the number and to whom were they
signed out to.
There should be a formal written approval form that is used for approval before
an expenditure is made and there should be a formal written approval form that
is used for approval for fundraising activities.
The monthly financial transaction statements should be printed out and sent to
each advisor and the principal. The principal should sign and return a copy .of
the monthly financial transaction statements to the ASB advisor and they should
. be filed by month.
At Dublin High School:
The Accounting Technician should create a log to keep track of all prenumbered
detailed schedule or receipts issued by clubs for receipt of cash. Also they need
to have clubs issue and turn in all receipts when cash is turned into the
Accounting Technician.
The school should create a written approval process for the all fundraising
activities,
Corrective Action Plan
At Wells Middle School:
All recommendations will be implemented in the 2007-2008 fiscal year.
At Dublin High School:
The District has advised the High School of this finding in prior years. This year
the Chief Business Officer and Fiscal Director will work with the Accounting
Technician at the High School to assist in the implementation of this finding.
2. INTERNAL CONTROLS - CASH DISBURSEMENTS (30000)
Criteria
Internal Controls - Safeguarding of Assets
Condition
There is no indication that the corresponding purchase requisition for one expenditure
was reviewed by the Educational Services Department at the District Office to ensure
that expenditures are appropriate for specific State categorical or Federal programs.
54
DUBLIN UNIFIED SCHOOL DISTRICT
SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS
(Continued)
Year Ended June 30, 2007
SECTION II - FINANCIAL STATEMENT FINDINGS
1. INTERNAL CONTROL - STUDENT BODY ACCOUNTING (30000)
Criteria
Internal Controls - Safeguarding of Assets
Education Code Section 48930 (and California Department of Education's
"Accounting Procedures for Student Organizations Handbook") requires student
body organizations to follow the regulations set by the Governing Board of the
school district.
Condition
At Wells Middle School:
The detailed schedules used as receipts for clubs in the initial receipt of cash
were not prenumbered and there was no log maintained to track the issuance of
these prenumbered schedules.
There is no. formal written approval before expenditures are made or before
fundraising activities are done.
The monthly financial transaction statements are not being sent to the advisors
or to the principal for review. There was no signature on the monthly financial
transaction statements by the principal as evidence of the review.
At Dublin High School:
The Accounting Technician could not show that individual clubs issued receipts
for receipt of cash items.
There was no log or record of receipt books or detailed schedule held by the
Accounting Technician.
There is no written approval process for fundraising activities.
Effect
ASS funds could potentially be misappropriated.
Cause
Adequate internal control procedures have not been implemented and enforced.
Fiscal Impact
Not determinable.
53
DUBLIN UNIFIED SCHOOL DISTRICT
SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS
(Continued)
Year Ended June 30, 2007
SECTION II - FINANCIAL STATEMENT FINDINGS
(Continued)
2. INTERNAL CONTROLS - CASH DISBURSEMENTS (30000) (Continued)
Effect
There exists the risk that funds and/or assets could potentially be misappropriated.
Cause
This internal control has not been implemented,
Fiscal Impact
Not determinable.
Recommendation
All purchase requisitions should be reviewed for the proper use of funds prior to the
issuance of a purchase order.
Corrective Action Plan
The current internal controls require Educational Services review for all federal and
other categorical funds, but the controls were entirely manual. The District will set up a
dual control in our new ONLINE ESCAPE software so that the principal and Educational
Services both review a purchase before it is approved.
3. INTERNAL CONTROL - FOOD SERVICES (30000)
Criteria
Internal Controls - Safeguarding of Assets
Condition
There is no documentation of when physical inventory counts are performed and who
they are performed by.
Effect
There exists the risk that funds and/or inventory could potentially be misappropriated.
Cause
This internal control has not been implemented.
Fiscal Impact
Not determinable.
55
DUBLIN UNIFIED SCHOOL DISTRICT
SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS
(Continued)
Year Ended June 30, 2007
SECTION II - FINANCIAL STATEMENT FINDINGS
(Continued)
3. INTERNAL CONTROL - FOOD SERVICES (30000) (Continued)
Recommendation
The Coordinator and a warehouse employee involved in the physical inventory count
should sign and date the Inventory Count Sheet.
Corrective Action Plan
All documentation of cycle inventory counts will be retained by the Child Nutrition
Services department.
56
DUBLIN UNIFIED SCHOOL DISTRICT
SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS
(Continued)
Year Ended June 30, 2007
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
No matters were reported
57
DUBLIN UNIFIED SCHOOL DISTRICT
SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS
(Continued)
Year Ended June 30, 2007
SECTION IV - STATE AWARD FINDINGS AND QUESTIONED COSTS
4. ATTENDANCE (10000)
Criteria
Attendance Accounting and Reporting in California Public Schools, Title 5, CCR,
Sections 401 and 421 (b), and Education Code Section 44809 - Each LEA must
develop and maintain accurate and adequate records to support the attendance
reported to the State,
Condition
The Monthly Attendance Summary for Wells Middle School did not reconcile the
summary used to prepare the Period Two Report of Attendance.
Effect
Overstatement of ADA.
Cause
The school sites do not send revised copies of the Attendance Monthly Summaries to
the Attendance Clerk.
Fiscal Impact
An extrapolated overstatement of 4.13 ADA, representing approximately $20,000 in
Revenue Limit funding.
Recommendation
The District should revise and resubmit the Period Two and Annual Reports of
Attendance reflecting the removal of the disallowed ADA.
Corrective Action Plan
The District reconciled the discrepancy in the Wells Middle School attendance report.
The District submitted a corrected Period Two Report of Attendance, and decreased the
ADA by 4.13.
5. STATE COMPLIANCE - OTHER THAN ATTENDANCE (40000)
Criteria
Improper use of Construction funds under Section Code 17072.35and 17074.25.
58
DUBLIN UNIFIED SCHOOL DISTRICT
SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS
(Continued)
Year Ended June 30, 2007
SECTION IV - STATE AWARD FINDINGS AND QUESTIONED COSTS
(Continued)
5. STATE COMPLIANCE - OTHER THAN ATTENDANCE (40000) (Continued)
Condition
The District purchased 8 computer monitors for 4 server rooms that are not allowed
under Section Code 17072.35 and 17074.25.
Effect
The District is out of compliance with County Schools Facilities Fund requirements.
Cause
The District was not aware that these purchases were not allowable expenditures under
Section Code 17072,35.
Fiscal Impact
The questioned cost of the exception was $1,907, and the extrapolated effect was
$9,173.
Recommendation
We recommend that the District develops a methodology to verify that expenditures are
allowed under County Schools Facilities Fund. We also recommend that the District
transfers all non-qualifying expenditure from County Schools Facilities to an unrestricted
fund or other resource codes where these are allowable expenditures.
Corrective Action Plan
This purchase was incorrectly classified in the state construction funding due to a
clerical error. The expenditure was corrected before the books were closed and final
reports submitted to the state.
59
STATUS OF PRIOR YEAR
FINDINGS AND RECOMMENDATIONS
DUBLIN UNIFIED SCHOOL DISTRICT
STATUS OF PRIOR YEAR FINDINGS AND RECOMMENDATIONS
Year Ended June 30, 2007
Find i ng/Recommendation
Current Status
District Explanation
If Not Implemented
2006-1
Not implemented.
See current year finding
#1
At Fallon Middle School:
Sub-receipts books are not being
issued to or used by student groups
during fundraising activities, A log
should also be maintained of receipt
books issued to each specific student
orga n ization,
When funds are remitted to the ASS
Secretary, a copy of the count form is
not retained by the student groups.
At Dublin High School, student clubs in
the initial receipt of cash do not use sub-
receipt books.
We recommend the following:
Sub-receipts should be issued for all
student fundraising activities to ensure
the proper collection and appropria-
tion of related monies. Further, a log
should be maintained by the ASS
Secretary indicating the specific
student organization that is in
possession of the receipt book, The
log should include the starting and
ending receipt numbers for the period
that each student organization was in
possession of the receipt book.
Copies of the receipts should be
maintained with supporting
documentation of the deposit and
reconciled to the log periodically.
2006-2
Implemented.
There is no evidence of review of the
payroll prelist or the warrant register.
Warrant register is not reconciled to
the payroll prelist to determine that no
additional checks were paid on the
final run,
The review process of Payroll Audit
Report should be evidenced with a
signature to signify the review has been
completed.
60
DUBLIN UNIFIED SCHOOL DISTRICT
STATUS OF PRIOR YEAR FINDINGS AND RECOMMENDATIONS
(Continued)
Year Ended June 30,2007
Fi ndi ng/Recommendation
Current Status
District Explanation
If Not Implemented
2006-3
Implemented.
The District did not accrue an amount
within accounts payable of $5,270 for an
invoice totaling $7,905 for services
received as of June 30, 2006.
We recommend the District implement
procedures to review all expenses to
ensure they are recorded within the proper
period,
2006-4
Implemented.
At Fallon Middle School, two students
were improperly counted as present for a
total of two days.
Attendance personnel should review
records on a period basis to ensure the
proper input of data in the attendance
software.
2006-5
Implemented.
The Dublin Unified School District
governing board did not hold the public
hearing on before the end of the eight
week from the first day pupils attended
school for fiscal 2005 - 2006, The first
day of instruction was August 29th, 2006;
however, the hearing was not held until
November 8th, 2006.
We recommend the District's governing
board be diligent in holding the public
meeting within the allotted time in future
fiscal years,
61
DUBLIN UNIFIED SCHOOL DISTRICT
STATUS OF PRIOR YEAR FINDINGS AND RECOMMENDATIONS
(Continued)
Year Ended June 30, 2007
Fi nd i ng/Recommend ation
Current Status
2006-6
Implemented.
For Kindergarten the District was using an
early/late system to count the minutes for
students attending the morning and the
afternoon sessions. By using an early late
program the District would then be unable
to use these classes for Class Size
Reductions. A recalculation of the
minutes without the use of an early/late
program indicated that the District was still
in compliance.
For grades 1-5 we were unable to
recalculate the total number of days that
were attributed to planning days, minimum
and regular days. Based on our
recalculation the District actually.offered
more instructional minutes that outlined in
the schedule of instruction al time.
For grades 9-12 the total number of
minutes being offered were below the
State's requirement. In response to this
discovery the District adjusted the bell
schedules for the remainder of the school
year and were able to bring the high
school into compliance.
The District should review all future bell
schedules and minutes calculations to
ensure that the minimum required number
of instructional minutes are provided for
each grade level and that no errors exist
in the instructional minutes calculations,
62
District Explanation
If Not Implemented