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Home My WebLink AboutItem 8.1 Dublin Unified School Dist. Exh 10CITY OF DUBLIN RECEIVED cinr of ~ueuN JAN S 0 2009 COMMUNITY GROUP/ORGANIZATIONFt~Y~~A~s~~ FUNDING REQUEST APPLICATION PACKET Fiscal Year 2009-2010 Section 2: Application for Community Group/Organizational Funding SECTION 2 EXHIBIT ~~ Page 1 of 16 CITY OF DUBLIN Fiscal Year 2009-2010 COMMUNITY GROI~P/ORGANIZATION APPLICATION FOR FUNDS ::COVER PAGE AGENCY NAME.: DUBLIN UNIFIED SCHOOL DISTRICT PROPOSED PROJECT/PROGRAM NAME: DUBLIN PRIDE -RED RIBBON WEEK AND SAFETY" IN OUR SCHOOLS FUNDING AMOUNT REQUESTED: $ 5,978.`00 SECTION 2 Page 2 of 16 CITY OF DUBLIN Fiscal Year 2009-2010 APPLICATION FOR FUNDS 1. Please select one expense category: ^ Capital D Operating 2. Applicant Information: Organization/Agency Name Dublin Unified School District Mailing Address 7471 Larkdale Avenue /Dublin, CA 94568 Street Address 7471 Larkdale Avenue City Dublin State CA Zip 94568 Stephen Hanke; Superintendent 925-828-2551 x 8001 hankestephen(c~dublin.kl2.ca.us Executive. Director/Chairperson Work Phone Email David Haubert haubertdavidndublin.kl2.ca.us Board Pr~sident~if applicable) Email Please listthe Primary Project Contact Person who would be able to answer questions about this application and project/program during the funding period. Mrs. Bryce Custodio Coordinator, Student Services Contact Person for Project/Program Job Title 925-828-2551 #8016 custodiobryce c~,dublin.kl2.ca.us 925-803-1669_ Work Phone Email Fax Nonprofit Identification No. (required) Not Applicable City of Dublin Business License No. (required) Not Applicable SECTION 2 Page 3 of 16 City of Dublin Fiscal Year 2009-2010 Application for Funds 3. Proposed Project/Program Information (Do not describe organization.) Amount of Funds Requested: $5978.00 (Maximum $25,000 per project.) Proposed Project/Program Name.: Dublin Pride: -Red Ribbon Week and'`Safety in Our Schools (RIOT and Challenge Day Pro rams Proposed Project/Program Date(s): Start _9_ / _1_ / _09 and End _5_ / 31_ /10 X -Agency is requesting 100% disbursement at the beginning of the Fiscal Year. As a Public School Agency, we do not have fiords by which to operate the programs. Our budgeting process requires the funds to be in the line item prior to expending them. SECTION 2 Page 4 of 16 City of Dublin Fiscal Year 2009-2010 Application for Funds a. How would the requested funds be used? Part I. Funding request of: $3,478 for all schools in the city of Dublin @ 50 cents per students. This project would support an ongoing and common thread of Dublin Pride throughout our city and impact our children from kindergarten through 12t~' grade. It is not intended to supplant ongoing health education but rather to increase awareness throughout our city and publicly commit to providing our youth ongoing support. Funds allocated for Red Ribbon Week would be used to fund activities and events in all city of Dublin Schools such as: • Classroom/grade level presentations/special projects or assemblies • Staff development • Parent Education • Curriculum and materials Part II. Safety din our Schools. Funding request of: $2500.00 This component of our application targets our high school populations. Dublin High School has 1450 students and Valley High School has 107 students. Bringing students together to experience a "Challenge Day" and fostering the continuation of our peer mediation support program RIOT (Radical Involvement Of Teens). Both of these programs provide support to students with advocacy skills, conflict resolution, mediation, understanding of each other's similarities and differences to build community on campus.. These programs foster student involvement and community activism in partnership with adults on campus. b. How would the PROP(?SED PROJECT/PROGRAM address an unmet community need and i@rove the quality of life for Dublin residents. Why is this project/program needed? The City of Dublin's development of Dublin Pride -Integrity in Action was established to empower citizens, businesses and students to share common language and culture based on empathy and respect. The goal of this project is to develop awareness of youth issues, educate students and parents, and offer alternatives that promote healthy choices to develop responsible and involved citizens. Red Ribbon Week is a highly visible and tangible opportunity that all of our community could engage in and benefit from. Increasing the public's awareness of youth issues is paramount in transforming behaviors. Working together with community. SECTION 2 Page 5 of 16 partnerships, i.e., Dublin Police Department, the business community, and health institutions, to highlight this event would serve us well to demonstrate to our youth that we are aware of their needs and vigilant in our efforts to support healthy lifestyles for all Dublin residents. Both projects support positive youth action to build a better community. In years past, the city of Dublin has provided funds for ALL Dublin schools, both public and private, through a program formerly known as Dublin Substance Abuse Council. Funds were requested and granted to promote drug safety and awareness via "Red Ribbon Week": City-wide support for students to' participate in Red Ribbon Week provides shared leadership in supporting our students to make healthy choices and live a drug free life. City-wide support for Challenge Day and the`RIOT programpromotes future leaders and volunteerism. c. :What documentation/data/records support the need for this PROPOSED PROJECTJPROGRAM? Please identify your data sources. Part I: ` California Healthy Kids Survey 2006 and 2008 The spring 2008 California Healthy Kids Survey results support the need for increasing parent and community awareness of students' use of alcohol, tobacco and drugs. Twenty-five percent of students in grade 5 indicated that they had used alcohol. We are seeing some decline since 206 and hope to continue this trend with continued education and intervention. California Healthy Kids Survey 2006/2008 -Grade 5 230 Students responded in 2006; 239 students responded in 2008 3% Cigarettes 3% Smokeless 0% Tobacco 0% 25% Alcohol 32% ^ 2008 ^ 2006 Inhalants 3% 2% Marijuana 1% 0% 10% 20% 30% 40°fo SECTION 2 Page 6 of 16 As indicated by the following table, the use of alcohol, tobacco and marijuana increases significantly from 7th to 11 ~' grade. California Healthy Kids Survey 2008 - Grades 7, 9 & 11 (in Comparison To the 2005 State CSS*) Percentage of Students Who Responded to the Question: During vour life did_unu ever use... lcohol, Tobacco & Drug Use (Number of Respondents) r 7 306 st CSS Gr 9 47 Dist CSS Gr 11 35 ist CSS Smoke a cigarette? 5 8 21 16 31 '" 28 Chew tobacco or snuff? 5 3 8 5 11 8 rink alcohol? 19 18 38 41 57 62 se inhalants? 10 8 14 10 12 10 Smoke marijuana? 6 8 23 22 32 38 *CSS= State California Student Survey data from 2005 Tri Valley Student Health Survey 2006 In 2006, The Tri-Valley Youth Planning Board (a group of youth who joined together to help identify an address major health concerns for youth in the Tri-Valley) created a survey to help identify he major issues, and administered the survey to 7,000 middle and high school students throughout the Tri-Valley. The following data represents the 512 responses from Dublin students from Wells ll~iddle Sclaool, and i~alley and Dublin High schools. • 47% of Dublin youth reported driving under the influence is a very importanthealth issue among students af`their schools • 55% reported alcohol and drug use was a very important student issue • 36% said they would like to see more sex education resources in their school or community. • Top 4 reasons teens reported using alcohoUdrugs: • 65% enjoy the feeling it gives them • 53% stress • 46% to fit in • 43% boredom SECTION 2 Page 7 of 16 City of Dublin Fiscal Year 2009-2010 Part II: The following chart measured student's connectedness with adults in school and the community. It also looked at whether adults had high expectations of them and if students felt meaningful participation was evident in their relationship with those adults. The ninth grade is an area we expect our Challenge Day and RIOT .programs to impact specifically. Overall School Connectedness Scale based on 2008 California Healthy Schools Survey O Low O Medium ^ High .. 15% Grade 7 ~ 0% 10% 20% 30% Application for Funds 39% 46% ti 51% 34% 39% 52% 40% 50% 60% I d. Specify the PROPOSED PROJECT/PROGRAM population to be served. Part I The Red Ribbon Week project will directly serve approximately 6,957 students and their parents. Past activities have included guest speakers, quilt projects, spirit week programs and motivational assemblies as well as curriculum enhancements. Part II The Safety in Our Schools Program will directly serve approximately 600 students or more. The RIOT program is a solicited program to help students become leaders mentoring incoming 9'~ graders, learning and teaching peer mediation and conflict resolution skills and helping them to adjust to high school. The Challenge Day program is instrumental in helping students break down barriers between one another and build bridges. This program has a tremendous track record and has been in our schools in past years. SECTION 2 Page 8 of 16 e. .Projects/programs must be evaluated to determine if they 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. The following methods will be used for measuring the success of the program: • California Healthy Kids Survey administration to grades 5, 7, 9, and 11 • Campus climate surveys and participation surveys • Secondary counselor updates • School site project reports; suspension and discipline data trends • Reports to City Council f. Specify numbers of clients served by agency, then by PROPOSED PROJECT/PROGRAM: A ene Partici ants Total Number of Participants Served by Agency (if applicable) 5,726 DUSD students Total Number of Dublin Residents Served by Agency (if applicable) 5,726 DUSD students, parents and staff Pro'ect/Pro ram Partici ants Total Proposed Participants Served by this Project/Program 6,957 Dublin students ~'otal Number of Dublin Residents Served by this Project 6,957 students, arents, and staff SECTION 2 Page 9 of 16 City of Dublin Fiscal Year 2009-2010 Application for Funds 5. Financial Information -Operating Budget a. Expense Budget FY 2009-2010 EXPENSE BUDGET ORGANIZATION TIIIS PROJECT/ PROGRAM GRANT REQUEST Fe>~sonnel Casts None Non-Personnel Costs Services & Supplies Coordinated by Dublin Unified School District Red Ribbon Week RIOT/Challenge Day $3 478 $2500 Capital Costs Other (please specify) Other (please specify) TOTAL - $5,978.00 Further CommentslExplanations (if necessary): SECTION 2 Page 10 of 16 City of Dublin Fiscal Year 2009-2010 Application for Funds b. Revenue Budget -NOT APPLICABLE FY 2009-2010 REVENUE BUDGET ORGANIZATION PROJECT/PROGRAM Committedlltestricted Funds s eci source Non-Colnmitted/Restricted Funds (s eci source TOTAL Further Comments/Explanations (if necessary): SECTION 2 Page 11 of 16 City of Dublin Fiscal Year 2009-2010 Application for Funds 6. General Agency Information a. List all years that Organization has previously received City of Dublin funding (not Community Development Block Grant - CDBG). 2007 and 2008: Red Ribbon Week In prior.:years, funding for "Red Ribbon Week" was provided_to all schools in the city of Dublin via the Dublin Substance Abuse Council b. Describe the population(s) served by the Organization. Dublin Unified School District serves pre-kindergarten through twelfth grade students. Our families are culturally diverse, and represent all socio economic lifestyles. c. Describe all the services-the Organization cw-rently provides to Dublin residents. Dublin Unified School District provides students a rigorous and relevant education that promotes character education and social responsibility. Adult Education is offered at Valley High School through our Adult Education Program. Parent Education is a strong -,component of this program along with classes for our non-English speakers. ROP classes provide our students with opportunities to learn skills that are directly connected to the world of work, beyond their school experience. d. Has your agency ever previously received funds from the City of Dublin? If yes, please specify in what Fiscal Years and the amount received each year. Previous City of Dublin grants in prior years to assist in the funding of Red Ribbon Week and, Dry Grad Nite and Every 1 S Minutes at the secondary level. In addition, the city of Dublin generously supported the enhancement of technology in the district several years ago and as mentioned previously, the city is currently assisting the Dublin Unified School District with funds to offset state budget cuts in the following areas: Student Resource Officers, The swim team's pool use, and the upkeep of the grounds in relation to our joint use of facilities. SECTION 2 Page 12 of 16 SECTION 2 Page 13 of 16 City of Dublin Fiscal Year 2009-2010 Application for Funds 7. Required Attachments: o Only one (1) coat/ per A~encv of each of the following is required;. even with multiple projects/programs submitted. o Applications without the following documents will not be reviewed for funding. o Please latiel attachments: A, B, C, etc. .~ A. Names of Governing Board; identify current Board officers. ,ra' `B. Current total Organization operating budget, including revenue. ^ Clearly label/identify the program that includes the PROPOSEv PROJECT/PROGRAM. .,~' C. Most recent audit report or tax return (if applicable). v D. Resolution, letter or other document providing evidence of Board/Organization approval of application, and date approval was granted. ^ Board/Organization approval may be pending. ~~ 1J. Organization's certificate of insurance showing coverage. for liability and workers' compensation. ,,a' F. Application Verification Declaration Signature Page. ^ G. Signed affidavit form from each collaborating agency named in proposed project/program plan (if applicable). SECTION 2 Page 14 of 16 ATTACHMENT A CITY OF DUBLIN COMMUNITY GROUP/ORGANIZATIONAL FUNDING REQUEST Names of Governing Board Dr. Stephen Hanke, Superintendent Mr. David Haubert, President Mr. Dan Cunningham, Vice President Ms. Jennifer Henry Mr. John Ledahl Mr. Greg Tomlinson City of Dublin Community Group/Organizational Funding Request Dublin Unified School District Board of Trustees Approval of Application ^ Pending February 10, 2009 Board Meeting ATTACHMENT B CITY OF DUBLIN COMMUNITY GROUP/ORGANIZATIONAL FUNDING REQUEST Dublin Unified School District's Current Total Organization Operating Budget 2008-09 Final Budget GENERAL FUND BUDGET NARRATIVE The 2008-09 Final Budget is the result of a great deal of work and effort by many people involved with the Dublin Unified School District. The Board of Trustees had provided overall direction in the development of the budget. The Board developed its pledge that: Strategic Initiatives: 2008 - 2012 Maximize Student Success We will create opportunities to maximize success for all students through powerful teaching, effective instructional strategies, and rigorous and relevant curriculum. "All Dublin Graduates Will Become Lifelong Learners" and adopted the following tenets: •"We believe that our most important goal is to improve learning for all students." •"We believe that all students deserve the best possible educational experience." •"We believe that all.ctu~ent.c man hP cnrrecefiil " •"We believe that all students are continuous learners." The "Board Commitments" frame the district's focus on preparing our students to be successful and productive citizens in the 21St century by providing an educational program that is second to none. Our mission: Our mission is to support all students. in becoming lifelong learners by providing them with a rigorous end relevant education that prepares them for college/university or service to our country in today's global economy. foals for all students: ~ All students will read at or above grade level by'the end of 3~d grade. ~ All students will pass Algebra 1 by the end of the 8th grade. All students in grades 2 - 11 will be proficient in the California Standards Tests (CST). All students will improve their academic performance each year. All students will meet the District's rigorous and relevant standards for graduation. All students will participate in the District's "Dublin PRIDE Integrity in action" program. All students will enhance their critical thinking and problem solving skills. Safe and Healthy Learning Environment We will ensure that all students learn in facilities that are modern, clean, and well maintained. They will participate in character and wellness education to enhance their own personal growth in a healthy, safe and secure learning environment. Financial and Facilities Support We will provide the resources needed to maximize success for all students while maintaining a healthy reserve. Facilities will improve and enhance the learning environment. Technology -Educational Support We will ensure that all students and staff use technology proficiently and provide effective and innovative instructional programs and ' systems that maximize student, staff and parent learning. Communication -Mission and Initiatives Support We will enhance two-way communication with teachers, support staff, leaders, parents, students and the community in order to support the district's mission and strategic initiatives that define our direction for the next four years. The "Commitments" will be reviewed annually. Yearly action plans will detail how the district will achieve these commitments and an accountability system will monitor how we are doing. School staff and school site councils have worked together to prepare their individual site council budgets for School and Library Improvement Plan (SLIP) funds. The site budgets reflect District general fund appropriations given on a per student basis, as well as special purpose appropriations 8 from the state and Dublin Partners in Education. A committee was formed this year to make $2.4M in expenditure reductions due to an unprecedented state fiscal crisis in 2008-09. District staff have worked with school site and program level managers to develop the budget. The budget itself is a financial representation of the district's educational plan. The figures in the budget reflect what is known at this point in time. These figures will change. The figures change will occur when the state finally adopts its budget for next year and determines the exact amount of funding for schools. This will change as the next school year goes on, and as the district makes adjustments in fine-tuning its programs. Preparation of the budget begins in January with the release of the Governor's proposed budget for the State of California for the upcoming year. In that proposed budget, the Governor indicates his estimate of school revenues. Since the district receives 80% of its funding from the state, the state budget is critical to our operations. The budget gets modified and adjusted many times from January 2008 on. The district's final budget, according to state law, is adopted prior to July 1. The budget is modified and adjusted many times thereafter. Adoption of the state budget and the closing of the district books, both of which usually occur in the summer months, provide additional information, which causes the budget to be adjusted. Throughout the school year, the budget is monitored closely and continues to be adjusted. -The district's budget is comprised of several funds. The General Fund, by far the largest and most significant fund, is approximately $48 million in size. The General Fund is used to account for the day-to-day operations of the district. The General Fund budget for 2008-09 is based on a -0-% cost of living adjustment (COLA) in funding from the state and enrollment growth of 68 students. The district's General Fund is divided into two sections: Unrestricted funds and Restricted funds. Restricted funds are monies received by the district, which are categorical in nature, i.e., they can only be used for the purposes proscribed by the funding agency. The state and federal governments provide such funding for many such special programs or projects. For example, special education funds are 9 restricted. They can only be spent on students with identified special needs and in the manner outlined in state and federal law. Restricted funds are, in some cases, provided directly to the schools and in other cases are controlled centrally by the district. In either case, how the district spends these monies is determined by restrictions imposed by the granting agency. Unrestricted funds are monies which are available for general use and are not restricted in their use. The district can spend unrestricted monies on whatever programs it chooses. Examples of unrestricted funds include the district's Revenue Limit appropriation, lottery revenues, and rental and lease income. In addition to the General Fund, the district has other special purpose funds. These funds are used to account for monies, which can only be spent on their designated purpose. The funds are designated as follows: A. Special Revenue Funds; Adult Education, Child Nutrition, Special Reserve, Deferred Maintenance B. Capital Project Funds; Building (Bond) Fund, Capital Facilities (Developer Fees) Fund, and County School Services (Modernization); C. Debt Service Funds Bond Interest and Redemption KEY ASSUMPTIONS REVENUES Revenue Limit - T`he Revenue Limit is the largest and most significant source of funding for the district. It is unrestricted or general purpose in nature. Based on state law, the district receives a set amount of funding per student (revenue limit). In 2008-09 the revenue limit funding for Dublin is $7,008.51 per student, for a total of $36,476,153. This amount is greater than 2007-08 because of a projected increase of 68 students. The base Revenue Limit for the district was established at unification and gets adjusted annually by a specified measure of inflation. This annual inflationary/deflationary adjustment is called a Cost of Living Adjustment (COLA). In 2008-09 the State of California does not have sufficient resources to fully fund the revenue limit for schools, due to the state revenue decreases. Districts are receiving less in 2008-09 than they are entitled to under the revenue limit formula, due to the application of a deficit factor that effectively reduces the cost of living factor to -0-. The Revenue Limit is calculated through a complex formula. The base of that formula is a per pupil allocation multiplied by the number of students in the district. Based on a projected average daily attendance (ADA) of 5,413 students and a per pupil allocation of $7,008.51, the base calculation gives a total of $36 million. This amount is adjusted by other components of the revenue limit calculation, including summer school funding, unemployment insurance rates, classified employee retirement contribution rates, beginning teacher salary adjustments, and meals for needy adjustment. The total revenue limit totals $36,476,153. Local property tax revenues are subtracted from the total to give the amount of state aid necessary to fund the revenue limit. Typically the amount of local property taxes collected is less than the total revenue limit amount. The state makes up the difference with an allocation of state monies. In some districts, though, the amount of local property tax collected is actually larger than the total revenue limit amount. These districts are called Basic Aid districts. They get to keep the entire property tax collection plus a nominal "basic aid" amount of state funding of $120 per pupil. Dublin Unified School District's property tax collections make up 62% of the total revenue limit. The district receives some property tax collections, which formerly were kept by counties. These monies are known as Education Revenue Augmentation. Funds (ERAF). Due to a change in state law, counties are now required to give these monies to schools thereby reducing the state aid contribution to the revenue limit. ERAF tax collections do not count as property taxes in determining if a district. is Basic Aid. Without ERAF monies, property taxes make up 45% of the district's revenue limit. Federal Revenue - The district receives approximately $957,200 in federal funding for special purpose programs. The largest federal program in the district is a funding allocation for special education, IDEA, Local Assistance. This allocation brings the district approximately $618,352. Other federally funded programs include funding for supplemental books, supplies, and equipment, No Child Left Behind (NCLB), Title I; Basic Grant (Low Income); funds for drug, alcohol, and tobacco education; NCLB -Title II, Teacher Quality; and NCLB -Title III, Limited English Proficient Students); and child nutrition (food services funding). Funding. for these programs is entirely categorical, that is the monies received can only be spent for the purpose specified by the granting agency. Federal funding for the district in 2007-08 is expected to decrease due to increased socioeconomic status of Dublin's students and general federal government reductions in funding levels. Other State Revenues -Special programs funded by the state are accounted for in the revenue category called Other State Revenues. Lottery revenues and class size reduction, which are not restricted funds, are also included in this category. The amount of Other State Revenues estimated for 2008-09 is $5,913,262. In 1996/97 the state offered incentive funding to districts to reduce class size. $600 per student was given to every student in grades 1, 2, and 3 who was in class with 20 or fewer students. Dublin Unified School District participated in this program in all three grades in every school in the district. Implementing this Class Size Reduction program costs more than it was funded. The state is funding the Class Size Reduction program in 2008-09 at $1,001 per K-3 student for total funding to District of $2,012,016. This amount has been reduced by 6.5%. Other state revenues also include funding for gifted and talented education (GATE), transportation for special education students, education of students with limited English proficiency (EIA), state approved textbooks (State Instructional Materials), Peer Assistance and Review, class size reduction grade nine, child nutrition, and drug, alcohol, and tobacco education. Until the state budget is adopted 10 for 2008-09, it is assumed that these programs will be reduced by 6.5%. The state revenues were regrouped and categorized by state administration to increase flexibility for school districts. Unfortunately the regrouping did not increase funding substantially but just provided some cost of living adjustments and allocations for growth. This plan for funding has Dublin at a disadvantage as our local growth is substantially higher than statewide growth. Additionally, all state funds have been reduced by 6.5%. The major changes are itemized below: - School and Library Improvement Programs (SLIP) were .combined with the school library programs, with no funding allocated to school library at this time. - A Pupil Retention Block Grant grouped capped hourly programs (K-12 Core Academic, Grade 2-6 Academically Deficient, Grade K-4 Reading, Grade 7-8 Algebra) with Continuation High School and 10`h Grade Counseling. - Professional Development Block Grant combined staff development buyback. days with teaching as a priority (TAP). New rules apply for staff development days but Dublin has put the funding in the teachers' calendar days and thus in the teacher salaries. - School Safety Consolidated Competition Grant combined safe school planning, safety planning for new schools, conflict resolution programs and various violence prevention .programs. Lottery - Proceeds from lottery ticket sales augment school districts' budgets. Lottery funds are distributed throughout the state on a per pupil basis. Actual apportionments of lottery funds typically occur from four to six months after ticket sales, due to the complexities of accounting and distribution of prize winnings. Funding for 2008-09 is budgeted at $121 per pupil, for an annual amount of $756,556. Lottery funding was changed by Proposition 20. The funding was divided into a restricted portion for purposed of instructional texts and continued an unrestricted portion.. The unrestricted portion of lottery is $650,905 .and restricted is $105,651. The Proposition lottery revenues make up 2% of the district's total income in 2008-09. Other Local Revenue -The district anticipates receiving $3,457,506 in Other Local Revenue. The largest source of local revenues are from the Special Education Local Plan Area'(SELPA) at $2,574,174. The next largest source is $233,504 from the Regional Occupation Program (ROP). The other local revenue sources are lease and rental income, interest earnings on district monies, and local donation income. Revenues from tenant leases and facility users are projected to be $83,652. Interest rates are expected to remain in the 4.5% range and are budgeted at $221,000. EXPENDITURES Classroom Teachers - A total of 297.57 full time equivalent teachers are budgeted for 2008-09. Of this total, 265.05 are regular classroom teachers, 32.52 FTE are special education teachers, and the rest are specialists (physical education, music, ESL, ROP, etc.). Class size in grades K-3 averages 20 students. Classroom teachers represent 85% of the total cost for certificated employees. The average salary for classroom teachers in the district is $85,753. The district pays employer statutory costs and dental benefits for teachers at an average of $9,845 per teacher. Salary negotiations with teachers for 2008-09 have not been concluded. Due to cost of living effective at zero a salary increase is not budgeted: Step and column movement has been budgeted. Other Staff -The balance of the salary accounts are instructional aides, certificated and classified leadership, and support staff including behaviorists, occupational therapists, maintenance and operations personnel, library aides, health clerks and all clerical personnel. Employee Benefits -The district is required by law to provide certain benefits to its employees. These statutory benefits include retirement funding (State Teachers Retirement System, STRS, for certificated employees and Public Employees Retirement System, PERS, for classified employees), social security contributions (OASDI), Medicare contributions, unemployment insurance (UI), and workers' compensation benefits. The sum total budgeted for statutory benefits for all employees for next year is $6,379,879. 11 a In addition to statutorily required benefits, the district provides dental benefits -for teachers .and leadership and a capped fringe benefit amount of $5,915 for each classified full time equivalent. Board members are also offered a capped fringe benefit package amount of $1,500 to participate in the district provided and approved health and welfare benefits. Included in the benefit accounts are the certificated golden handshake and retirement incentive costs of $123,876. In the next two years the costs will decline to $86,008, and $70,807. The District has obligations to pay out on retirement incentives until 2012-2013. The past five years health and welfare costs have had double digit increases impacting all units' take home pay. The district took action in 2001-02 to reduce costs by changing to the PersCare medical plan. This provider has large purchasing power and can assist the district in managing the upward spiraling costs of health care. Books & Supplies - A small portion, 4%, of the district budget is utilized for the purchase of books and supplies. A large portion of that amount comes from state and federal categorical funds. Funds are distributed to program managers, usually on a per student basis, and individual schools and programs have discretion over how they are spent. School allocations are $13.54 per student at the elementary level and $37.13 per student at the middle school and high school. District office program manager allocations have been reduced 30% in prior years and sites have been reduced 15%. Budget enhancements in 2005-06 increased school supply accounts by 10%. Schools site budgets have not been increased in 2008-09. Services, Other Operating Expenses -The district spends $4,770,619 in this expenditure category, or 12% of the total budget. The major components include utilities, insurance, contracts for repair services, and non-public school services for severely handicapped children. The district has little or no control over the costs of most of the services in this category. Where appropriate, inflationary costs for maintenance agreements, utilities, and insurances have been included. Other Outgo -The district operates. the Regional Occupation Program (ROP) as a joint powers agreement (JPA) with Pleasanton. The district flows the ROP revenue of $233,504 to Pleasanton to run the program. Direct Support/Indirect-Cost -The District also collects indirects, a charge for district overhead or fixed costs to other funds. Indirects are charged to the adult and child nutrition funds. The amount collected form both these funds is $83,056. The district also collects direct charges for the administration of collecting developer and mitigation fees. The district can collect up to 3% of revenues received. FUND BALANCE Beginning Balance -The actual beginning balance for 2008-09 will not be known until September, after the district books are closed. At this time it is projected to be $2,210,686. This amount represents a decrease in fund balance of $1,198,081. Various revenues have been permanently reduced and this amount is over $2 million for Dublin. This represents a 6.233% deficit in funding, cumulative from prior years. The state funding deficit is now at 6.99%. Ending Balance - For the 2008-09 year the district is projected to deficit spending at $706,707. The general fund is expending $706,707 more in .expenditures than it earns in revenues. The following years the district growth and the elimination of golden handshake payment should help aid the district in reducing deficit spending. The ending balance for .the last several years is shown in the graph on the following page. Restrictions on Ending Balance - In the 2008-09 ending balance of $1,503,979 are certain designations that are legally required to be maintained. The district has a $25,000 revolving cash fund. The district warehouse has approximately $24,534 of inventory (stores). Reserves -The state requires districts the size of Dublin Unified to maintain a 3% reserve. The district meets the requirement. Based on the projected 2008-09 expenditures that reserve requirement is $1,434,325. Districts are allowed to use their reserve funds during the year (they are for emergencies and to help buffer loss of state and. other revenues), but they must replenish those reserves at the year's end. 12 First Interim Dublin Unified DISTRICT CERTIFICATION OF INTERIM REPORT 01 75093 0000000 Alameda County For the Fiscal Year 2008-09 Form CI NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using the state-adopted Criteria an Standards. (Pursuan to Eation Code (EC) sections 33129 and 42130) t ~ p Signed: Date: ~ ~ ~d istrict Superintendent or Designee NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized special meeting of the governing board. To the County Superintendent of Schools: This interim report and certification of financial condition are hereby filed by the governing board of the school district. (Pursuant to EC Section 42131) Meeting Date: December 09, 2008 CERTIFICATION OF FINANCIAL CONDITION Signed: President of the Governing Board X POSITIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will meet its financial obligations for the current fiscal year and subsequent two fiscal years. QUALIFIED CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district may not meet its financial obligations for the current fiscal year or two subsequent fiscal years. NEGATIVE CERTIFICATION As President of the Governing Board of this school district, 1 certify that based upon current projections this district will be unable to meet its financial obligations for the remainder of the current fiscal-year or for the subsequent fiscal year. Contact person for additional information on the interim report: Name: Elaine Neilsen Title: Director, Fiscal Services Telephone: 925-828-2551 Ext 8045 E-mail: neilsenelaine@dublin.kl2.ca.us Criteria and Standards Review Summary The following summary is automatically completed based on data provided in the Criteria and Standards Review form (Form 01 CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification. Not CRITERIA AND STANDARDS Met Met 1 Average Daily Attendance Funded ADA for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption. X California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: ci (Rev 06127/2008) Page 1 of 3 Printed: 12/16/2008 3:44 PM First Interim Dublin Unified DISTRICT CERTIFICATION OF INTERIM REPORT 01 75093 000000 Alameda County For the Fiscal Year 2008-09 Form G Not CRITERIA AND STANDARDS continued Met Met 2 Enrollment Projected enrollment for any of the current or two subsequent fiscal years has not changed by more than two percent since budget X adoption. 3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio for the current and two subsequent fiscal years is consistent with historical ratios. X 4 Revenue Limit Projected revenue limit for any of the current or two subsequent fiscal years has not changed by more than two percent since budget X adoption. 5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures has not changed by more X than the standard for the current and two subsequent fiscal years. 6a Other Revenues Projected operating revenues (e.g., federal, other state) for the current and two subsequent fiscal years have not changed by more X than five percent since budget adoption. 6b Other Expenditures Projected operating expenditures (e.g., books and supplies) for the current and two subsequent fiscal years have not changed by more X than five percent since budget adoption. 7a Deferred Maintenance If applicable, changes occurring since budget adoption meet the required deferred maintenance facilities funding. X 7b Ongoing and Major If applicable, changes occurring since budget adoption meet the Maintenance Account required contribution to the ongoing and major maintenance account X (i.e., restricted maintenance account). 8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standard in any of the current or two subsequent fiscal years. X 9a Ending Fund Balance Projected general fund balance will be positive at the end of the current and two subsequent fiscal years. X 9b Cash Balance Projected general fund cash balance will be positive at the end of the current fiscal year. X 10 Reserves Available reserves (e.g., designated for economic uncertainties, undesignated amounts) meet minimum requirements for the current X - and two subsequent fiscal years. SUPPLEMENTAL INFORMATION No Yes S1 Contingent Liabilities Have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) occurred since budget X adoption that may impact the budget? S2 Using One-time Revenues Are there ongoing general fund expenditures funded with one-time to Fund Ongoing Expenditures resources that have changed since budget adoption by more than X five percent? S3 Temporary Interfund Are there projected temporary borrowings between funds? Borrowings X S4 Contingent Revenues Are any projected revenues for any of the current or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel tax, forest X reserves)? S5 Contributions Have contributions from unrestricted to restricted resources or , transfers to or from the general fund to cover operating deficits, changed since budget adoption by more than the standard for any of X the current or two subsequent fiscal years? California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: ci (Rev 06/27/2008) Page 2 of 3 Printed: 12/16/2008 3:44 PM First Interim Dublin Unified DISTRICT CERTIFICATION OF INTERIM REPORT 01 75093 OOOOOOC Alameda County For the Fiscal Year 2008-09 Form CI SUPPLEMENTAL INFORMATION continued No Yes S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt agreements? X • 1f yes, have annual payments for the current or two subsequent fiscal years increased over prior year's (2007-08) annual X payment? S7a PostemploymenT Benefits Does the district provide postemployment benefits other than Other than Pensions pensions (OPEB)? X • If yes, have there been changes since budget adoption in OPEB liabilities? X S7b Other Self-insurance Does the district operate any self-insurance programs (e.g., workers' Benefits compensation)? X • If yes, have there been changes since budget adoption in self- insurance liabilities? n/a S8 Status of Labor Agreements As of first interim projections, are salary and benefit negotiations still unsettled for. • Certificated? (Section S8A, Line 1 b) • Classified? (Section S8B, Line 1b) • Management/supervisor/confidential? (Section S8C, Line 1 b) S8 Labor Agreement Budget For negotiations settled since budget adoption, per Government Revisions Code Section 3547.5(c), are budget revisions still needed to meet the costs of the collective bargaining agreement(s) for: • Certificated? (Section S8A, Line 3) n/a • Classified? (Section S8B, Line 3) S9 Status of Other Funds Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year? X ADDITIONAL FISCAL INDICATORS No Yes Al Negative Cash Flow Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund? X A2 Independent Position Is personnel position control independent from the payroll system? Control X A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years? X A4 New Charter Schools Are any new charter schools operating in district boundaries that are Impacting District impacting the district's enrollment, either in the prior or current fiscal X Enrollment year? A5 Salary Increases Exceed Has the district entered into a bargaining agreement where any of the COLA current or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state cost- X of-living adjustment? A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? X A7 Independent Financial Is the district's financial system independent from the county office System system? X A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6(a). X A9 Change of CBO or Have there been personnel changes in the superintendent or chief Superintendent business official (CBO) positions within the last 12 months? X California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: ci (Rev 06/27/2008) Page 3 of 3 Printed: 12/16/2008 3:44 PM Dublin Unified TABLE OF CONTENTS 01 75093 0000000 Alameda County Form TCf G =General Ledger Data S =Supplemental Data Data Supplied For: 2008-09 Board 2008-09 Approved 2008-09 2008-09 Original Operating Actuals to Projected Forn1 Descri tiOn Bud et Bud et Date Totals 01 I General Fund /Count School Service Fund GS GS GS GS 091 Charter Schools S ecial Revenue Fund 11 I Adult Education Fund G G G G 121 Child Develo ment Fund 131 Cafeteria S ecial Revenue Fund G G G G 141 Deferred Maintenance Fund G G G G 151 Pu it Trans ortation E ui ment Fund 171 S ecial Reserve Fund for Other Than Ca ital Outla Pro'ects G G G G 181 School Bus Emissions Reduction Fund 191 Foundation S ecial Revenue Fund 201 S ecial Reserve Fund for Postern to ment Benefits 211 Buildin Fund G G G G 251 Ca ital Facilities Fund G G G G 301 State School Buildin Lease-Purchase Fund 351 Count School Facilities Fund G G G G 401 S ecial Reserve Fund for Ca ital Outla Pro ects 491 Ca ital Pro ect Fund for Blended Com onent Units 511 Bond Interest and Redem tion Fund G G G G 521 Debt Service Fund for Blended Com onent Units 531 Tax Override Fund 561 Debt Service Fund 571 Foundation Permanent Fund 61 I Cafeteria Enter rise Fund -621 Charter Schools Enter rise Fund 631 Other Enter rise Fund 661 Warehouse Revolvin Fund 671 Self-Insurance Fund 711 Retiree Benefit Fund 731 Foundation Private-Pur ose Trust Fund ~AI Avera e Dail Attendance S S S CASH Cashflow Worksheet S CHG Chan e Order Form CI Interim Certification S MYPI Multi ear Pro'ections -General Fund GS RLI Revenue Limit Summa S S S 01 CSI General Fund /Count School Service Fund S alifornia Dept of Education ACS Financial Reporting Software - 2008.2.0 ile: tci (Rev 06/18/2008) Page 1 of 1 Printed: 12/16/2008 4:09 PM zuurs-ua rust intenm Dublin Unified General Fund 01 75093 OOOOOOC Alameda County Summary -Unrestricted/Restricted Form Ot i Revenues, Expenditures, and Changes in Fund Balance ~ ; Board Approved ! Projected Year Difference % Difi l Object I Or iginal Budget ,Operating Budget j Actuals To Date ~ Totals (Col B & D) (E/B) Description Resource Codes Codes I (A) ~ (B) I (C) I (D) (E) (F) A. REVENUES i I i i 1) Revenue Limit Sources i I 8010-8099 x_ I ~ 36,476,153 00 !, I ' 37,401,269.00 I I ~ 6,112,157 37 , 37,401,269 00 ~i 0 00 0.0%. 2) Federal Revenue 8100-8299 957,200.00 I 1,022,875.00 i 122,268.57 ~ 1,032,130.00 9,256.00 I 0.9% 3) Other State Revenue 8300-8599 ___ 5,913,262.00 ~ _ 5,938,910.00 1,360 530.04 ~ _ - 7---- 5,938,910.00 ~ ------ - 0.00 ___ 0..0% 4) Other Local Revenue 8600-8799 ~ _ 3,457,506.00 ~ ~~ 3,667,711.00 -~- 1,226,658.57___ -- ___3,684,979.00 i 17,268.00 0.5 5 TOTAL, REVENUES ~ ~ 46,604,121.00 ! 48,030,765.00 ! 8,821,614.55 ; 48,057,288.00 B. EXPENDITURES ~ i I ~ ~ i 1 Certificated Salaries i _ 1000-1999 I ~ 27, 343,129.00 I _ _______-_' __- 27,470,140.00 ; _ __-___ ~ 5,863,064.09. __ i 27 478 401.00 I __ ___~__ ._,_____.-.__ 8,261.00 i -__~.._.__)~.. 0.0% ...____ .._ _ I 2 Classified Salaries 2000-2999 7,285,066.00 7,365,637 00 i __ 1,962,037 62 ! 7 366,756 00 ~ _ X919.00)_ 0.0% 3) Employee Benefits 3000-3999 ( t-- 6,380,541.00 j --- --- 6,485,728 00 i --- -- r._... 1 541,761 45 j._ --_ -- _ 6 483,249 00 ; __ _ ----- . _ . 2,479 00 ~ --- -- 0.0 _ -__ 4) Books and Supplies 4000-4999 ~ i 1,498,898 00 i , 2,733,048 00 ' ; 647,884 39 ; _ __ .2,708,986 00 I , 24,062.00 0.9 5) Services and Other Operating Expenditures 5000-5999 ~ i 4,770,619 00 ~ 5,384,522 00 ~ 1 066,995 32 5 418,312.00 (33,790 00) -0.6 r--- _ _ .,- - _ _ . -- - . __ _.. - y __ _ _ _...- 6 CapitalOutla Y 6000-6999 ~ 000 000 0.00 0.00; 000; 0.0% -_- - . f--__- ____. - _ _..._._ _ ; _ _ _ _ -_.- _ _ _ __ - -- ---. 7) Other Outgo (excluding Transfers of Indirect 7100-7299 ~ i ~ ; ~~ i Costs) 7400-7499 615,631 00 -- -. J -- 615,631 00 I - - -- , -- 210,872 00 _ _ 615,631 00 : - -- - _ 0 00 I __ -r 0.0 -- 8) Other Outgo -Transfers of Indirect Costs 7300-7399 I r-- (83,056 00)' _ (89,204 00~_ _ _ 340 67 ; (89 204 00) - 0.00 ~ - -- - -- 0.0 --- - 9) TOTAL, EXPENDITURES 47,810,828.00 I 49 965,702.00 ' 11,292,975.54 ~ 49,982,131.00 C. EXCESS (DEFICIENCY) OF REVENUES I i OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES AS - BS ~ 1,006,707.00 1,934,937.00 ' 2,471,360.99 1,924,843 00 i D. OTHER FINANCING SOURCES/USES I ~ ~ ; I sfers 1) t rt s ' ters h a T an gg00-8929 300,000.00 __ 300,000_00 r____ ___ .0.00 -I-._ _.___ 300,000_00 i _ _ - _ ____ O.OO F 00% - - b) Transfers Out 7600-7629 0.00 0.00 ' __ _. - __0 00 ---- - _-_- 0 00 ._. -- - - __ _ 0 00 I _ _ 0 0 _._ - .. ~ - .._ - 1 ~ 2) Other Sources/Uses ~ ~ ~ i { a) Sources 8930-8979 ~ 0.00 0.00 ' ____ -I-- 0 00 ! _ - --- - - 0.00 ' _-_.._.___ _- ---. ... t 0 00 ~, _ ... __ -- 0,0% _ _ , I ~ ~ ~ ' b) Uses 7630-7699 0.00 ~ 0.00 __0.00 ; 0.00 _ 0.00_ _0.0% 3) Contributions 8980-8999 0.00. 0.00 _ 0.00 ~ _0.0_0 - j 4) TOTAL, OTHER FINANCING SOURCES/USES 300,000 00 i 300,000.00 I 0.00 ; 300,000.00 California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: fundi-a (Rev 07/07/2008) Paget Printed: 11/19/2008 3 25 PM Dublin Unified 2008-09 First Interim Alameda County General Fund Summary -Unrestricted/Restricted 01 75093 00000( Revenues, Expenditures, and Changes in Fund Balance Form 0 i ! Board Approved ~ Projected Vear ' Difference ~ % DiH Description Resource Codes Object Cod Original Budget 'Operating Budget Actuals To Date Totals (Col B & D) ' (E/B) es A B C D E F E. NET INCREASE (DECREASE) IN FUND I BALANCE C + D4 706,707.00 ~ 1,634,937.00 ! 2,471,360.99 ! 1,624,843.00 F, FUND BALANCE, RESERVES ! i 1) Beginning Fund Balance 1 ~ I ~ ~. a) As of July 1 -Unaudited i 9791 ~ 2,210,686.00 ~ _3,965 340.00 I 3,965,340 00 : ' 0 00 0 0 ! b) Audit Adjustments 9793 ~ 0 00 ~ 0.00 E-- - --;--. -- --- I--- I i ~ I-._ 0 00 _. 0 00 ' . 0.0 c) As of July 1 -.Audited (Fi a + Ft b) ` 2,210,686 00 ___ 3,965,340.00 r----- --- ~ I.._ 3 965,340.00 _ f I ! __ d) Other Restatements 9795 t - I . I ---~-- - 0 00 i -----... 0% 0 e) Adjusted Beginning Balance (F1 c + F1 d) ' - _ 2,210,686.00 _ 3,965,340.00 __ 3,965,340 00 ~ ' 2) Ending Balance, June 30 (E + F1e) ~ ___ 1,503,979.00 ! __ 2,330,403.00_ ~ ~____ j _ 2,340,497.00 Components of Ending Fund Balance I I 1 a) Reserve for I i Revolving Cash 9711 ~_- 25,000.00 i 25,000.00 -- - I 25,000 00 ~ Stores 9712 , - - j_______ 24,534.00 ~___. _39,2_77.00__ _ _ _ _ . _ _- _ _-__39,277.001 Prepaid Expenditures 9713 , 0.00 0.00 , - _ -- -- --- i I-- 0.00 ~ AI I Others 9719 I I O.OO i 0.00 i-_- ------- - - ----- ---- -- - ~ 0.00 General Reserve 9730 1 - - 0.00 0.00 ~ -- ---- _ _-- -I _ - ~.._. _. - -.._---._.._..... - 0.00 _...... _ _ _ _ . - _ legally Restricted Balance 9740 ' 0 00 0 00 i _ - __ _ _ - -~ I - _. 0.00 __ b) Designated Amounts ! r ~ Designated for Economic Uncertainties 9770 ! 1 434,325 00 1 998,629.00 j r-- --- - - i 1 999,286-00 .. -._ . _ Designated for the Unrealized Gains of Investments ~ ~ ; and Cash in County Treasury 9775 ~ _ _ 0 00 ~ _ 0.00 i _-_ _-- i ; 0 00 I Other Designations 9780 0 00 0.00 0 00 c) Undesignated Amount 9790 ~- -- - ---..._ _ I 276,934 00 ~ d) Unappropriated Amount 9790 ; 20,120.00 ' 267,497.00 ! California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: fundi-a (Rev 07/07/2008) Page 2 Printed: 11/19/2008 3:25 PM Dublin Unified 2008-09 First Interim Alameda County General Fund Ot 75093 000000 Summary -Unrestricted/Restricted Form 01 Revenues, Expenditures, and Changes in Fund Balance Board Approved ! Projected Year Difference % Diff Description Object ~ Original Budget ~ Operating Budget ! Actuals To Date Totals (Cot B & D) (E/B .Resource Codes Codes I rm ! ray ~... ,.., ._. _.) i (REVENUE LIMIT SOURCES ~ i i Principal Apportionment ~ ~ i i i State Aid -Current Year 8011 13,446,122.00 j _14,426,238 00 ~ - 4,087,928 00 ~ 12 584,667 00 (1,641,571.00) -12.8 ~ Charter Schools General Purpose Entitlement -State Aid 8015 ~ ' 000; 000 000 _ _ : 000. 000 0.0% ~ State Aid -Prior Years I Tax Relief Subventions 8019 0 ~ ~ 0 00 i 0 00 0 00_ - 0 00 ; _ 0._0 Homeowners' Exemptions 8021 183,263 00 183,263 00 ~ 0 00 194,257 00 , 10,994.00 ' 6.0 Timber Yield Tax 8022 39 00 39 00 19 22 0 00 ' _ (39 0~ -100.0 Other Subventions/In-Lieu Taxes 8029 __ __ 0 00 ~ , 0 00 ; 0 00 0 00 0 00 0 0 County & District Taxes _ _ _ _ _ _ ___ _ , _ _ _._ _ Secured Roll Taxes 8041 18 789,575 00 18,789,575 00 996,198 27 : - i 20,788,791 00 . ~_ j 1,999,216 00 ~ - 10.6 Unsecured Roll Taxes 8042 1 208,294 00 1 208,294 00 921,366 60 ~ 1 141,079 00 _ (67,215 00) _ -5.6% j Prior Years' Taxes 8043 I _ 2,939 00 2,939 00 ~ __ - _ 34 014 53 _. __ 22,477 00 I _ _ - -- _ 19,538 00 -- - - .- . 664.8 _ _ Supplemental Taxes I 476,503 00 C -- 476,503 00 _ __ 85.722 83 ~___ 266,994 00 I (209,509.0)~r -44.0 Education Revenue Augmentation Fund (ERAF) 8045 ~_ 2,040,803 00 -------- f-- 2,040,803 00 ~ --- -- -- - _ _.._ _ .0 00 ~ _ ..._ 2 129,389 00 .._ _ _ 88,586. 00 4,3 ~ Community Redevelopment Funds ..- - - (S8617/699/1992) 8047 i _______ i__ __ _ r 0 00 ___ L.._. ._ ___ ,. ' _ ____ i. .. _ ; .. ____._ _ .___0;0_% Penalties and Interest from t Delinquent Taxes 8048 I _ _ 0 00 0 00 + 0 00 _ _ - 0.00 0.00 0,0 Miscellaneous Funds (EC 41604). ! ~ i I oyalties and Bonuses 8081 ~ ~ ~_ _ 0 00 I - -- - 0 00 - ---- 0 00 --- - -- 0 DO __ _ ... 0.00 ! 0.0 Other In-Lieu Taxes 8062 0.00 ~ - -_ 1 0 00 0 00 0 00 _ _ _ 0 00 _ .._ _._ 0 0 ess: Non-Revenue~Limit r - - - -i - ~ --_ -- r _ i __ ___ _ . -_ f . , _ _._ _ . _ _ (50 %) Adjustment 8089 I _ _0_00 ~ __ 0.00 _ __-_ _ _ 0.00 _______0.00 ' _ 0.00 ~ 0.0 Subtotal, Revenue Limit Sources 36,147,538.00 ------ 37,127,654.00 ~ 6,125,251.45 i _ _ 37,127654.00 I ._._.- 0.00 I __.__ _._.. _ -_..___J 0.0% Revenue Limit Transfers ! ~ i i ~ ! ~ T i i Unrestricted Revenue Limit I Transfers -Current Year 0000 8091 1 961,804.00 ~_ --- 1,016,804-00 ~_ -~ --- -Z - 100,000.00 I -._. (--- _ -Z.._.. 1,016,804.00 ' .-~------- ~ 1 -_ 0.00 _. .. -----Y---- 0.0% --- ___.. Continuation Education ADA Transfer 2200 8091 _..- D 00.; . t -___. - . ..-_ 0 DD a _.. - - ..... .. 0.00.4.._. _. -...._.. D DD ~ .._ 0.00 i -. ._ 0.0 ._...___-. . Community Day Schools Transfer 2430 8091 0 00 ~ 0 00 ' 0 00 0 00 0.00 0.0 % S ecial Education ADA Transfer p 6500 8091 , 916_804 00 I 916,804.00 0 00 ' 916,804 00 ' 0.00 0.0% All Other Revenue Limit Transfers -Current Year All Other 8091 ~ 0 00 : i_.-..--. ___ _ 0.00 _- _ __ 0 00 _ _ 0.00 ' - _ - 0.00 _ _ 0.0 PERS Reduction Transfer 8092 243 429.00 I --- --- - 243 429.00. __ _ - _. 86,905.92 _.... 243,429.00 _ 0.00 - _ _ 0.0 Transfers to Charter Schools in Lieu of Prope rty Taxes 8096 i ~ _ 0.00 0.00 ~ 0.00 0 00 0.00 ' 0.0% Property Taxes Transfers 8097 130,186.00 I 130 186.00 ~ 0.00 130,186.00: 0.00 I 0.0% Revenue Limit Transfers -Prior Years 8099 ~ 0.00 I _._-_ __.-_ i -- 0.00 ...._ - _.- .~ ... -0.00 I -.. _ . 0.00 . -. - __ 0.00 I _ 0.0 -...-__.. TOTAL REVENUE LIMIT SOURCES I 36 476 153.00 i 37 401,269.00 , 6 112 157.37 ~ 37 401 269.00 0.00 I 0.0 FEDERAL REVENUE ~ ! j ! ~ ' I Maintenance and Operations 8110 ~ ,I ~_ _ _ _ 0.00 _ _ i 0.00 , I 0.00 ; ~ i 0.00 ' 0.00 ~ 0.0% Special Education Entitlement 8181 F 618 352.00 __. --- __ ---r 61.8 352.00 --- -- - -- --. _ ,- 0.00 , -- -__ _ _.._ _ __- - 1 --. 618,352.00 ; _ ----- r---- __. _-----y .._..... 0.00 - _._.._... ._ __ --- - 0.0 .._.__. Special Education Discretionary Grants 8182 53 653.00 ~ 55 222.00 1 568.47 55,222.00 I _ 0.00 0.0 Child Nutrition Programs 8220 I _ 0.00 i 0.00 I 0.00 i 0.00 0.00 i 0.0% Forest Reserve Funds Flood Contr l F d 8260 ~ 0.00 ~ -- - 0.00 ~ -- -.. 0.00 0.00 0.00 0.0% o un s 8270 I 0.00 0.00 0.00 0.00 0.00 0.0 Wildlife Reserve Funds 8280 0.00 -- - --- 0.00 0.00 0.00 ~ 0.00 0.0 FEMA 8281 T ~ ~_ 0.00 _ _ _ 0.00 -- r - 0.00 ~ - --- 0.00 -- -- ~ -- ~- 0.00 _ - ~ -- 0.0 Interagency Contracts Between LEAs 8285 ~ 0.00 Y --- -- -- -- -0.00 i -- ~---- 0.00 ~ -. _ - - I 0.00 ~ . --- --- - ~ 0.00 --- 0.0% Pass-Through Revenues from Federal Sources 8267 , 0.00 ~ 0.00 I i 0.00 _ _ _ I _ _ 0.00 i 0.00 i ____ 0.0 3000-3299,4000- I ~ 41 9 , 4 201 42 15, NCLB/IASA aliforrna Dept of Education 4 6 0 5 0 8290 I ~ ~ __ 246,538.00 I 304,092.00 78,402.33 ! 304 D92.00 i 0.00 1 0.0 ACS Financial Reporting Software - 2008.2.0 ile: fundi-a (Rev 07/07/2008) Page 3 Primed: 11/19/2008 3 :25 PM 2008-09 First Interim Dublin Unified General Fund 01 75093 00000( Alameda County Summary -Unrestricted/Restricted Form 0 Revenues, Expenditures, and Changes in Fund Balance ~ Board Approved Projected Year Difference % Dirt Object Original Budget :Operating Budget Actuals To Date ' Totals (Col B & D) (E/B) scriotion oe~.....,.., ~,..,,._ .._~__ ,., ._. _. Vocational and Applied Technology Education Sate and Drug Free Schools JTPA / WIA Other Federal Revenue TOTAL_FEDERAL REVENUE-___ __- _ rTHER STATE REVENUE 'Other State Apportionments Supplemental Instruction Programs Current Year Prior Years Community Day School Funding Current Year ' Prior Years ROC/P Entitlement Current Year Prior Years Special Education Master Plan Current Year Prior Years Gifted and Talented Pupils Home-to-School Transportation School Improvement Program Economic Impact Aid Spec. Ed. Transportation All Other State Apportionments -Current Year All Other State Apportionments -Prior Years Year Round School Incentive Class Size Reduction, K-3 Class Size Reduction, Grade Nine Charter Schools Categorical Block Grant Child Nutrition Programs Mandated Costs Reimbursements Lottery -Unrestricted and Instructional Materi; Tax Relief Subventions Restricted Levies -Other Homeowners' Exemptions Other Subventions/In-Lieu Taxes Pass-Through Revenues from State Sources Arts and Music Block Grant Miller Unruh Reading Program Supplemental School Counseling Program Instructional Materials Staff Development Tenth Grade Counseling Educational Technology Assistance Grants School Based Coordination Program Drug/Alcohol/Tobacco Funds Neallhy Start Class Size Reduction Facilities Pupil Retention Block Grant California Dept of Education SAGS Financial Reporting Software - 2008.2.0 File'. fundi-a (Rev 07/07/2008) 3500-3699 3700-3799 5600-5625 All Other 8290 8290 8290 8290 0000 8311 0000 8319 2430 8311 2430 8319 6350-6360 8311 6350-6360 8319 6500 6500 7140 7230 7260-7265 7090-7091 7240 All Other All Other 6760 7200 7080 6311 8319 8311 8311 8311 8311 8311 8311 8319 8425 8434 8435 8480 8520 8550 8560 8575 8576 8587 8590 8590 6590 7155, 7156, 7157, 7158, 7160, 7170 7294, 7295, 7296 7375 7100-7125 7250 6605-6680 6240-6245 6200 8590 6590 8590 8590 8590 8590 8590 8590 8590 ~__ 0 00 I 0 OOT _ _ 0.00 __ __ 0 00 ' 0.00 ! 0.0 ; ' i__ 12,176 00 r-...- i 19,028 00 ~ --- ~--- ' 6,861 78 _ _ - - ----- ~ , 19,028 00 . ----- 0 00 0.0 ------- --- o.oo .-- -..----- 0 00 ~ 0 00 ! __ 0 00 ' --- i o o _ o i o o % i ._ - - -- _ ~___ 26,181.00 , - 26,181 00 I _ - 35,435 99 ;_ ,_ - -- y 35,436 00 '- 9,255 00 ! 35.4 ~ ~ 957,200.00 i __ i 1,022,875 00 ~ ~ 122,268 57 ~ ' ! 1,032,130 00 _. 9,255 00 -_ 0.9 ~ i i 275,284.00 ! I 275,284.00 105,092.00 I 27 5,284.00 i 0.00 i 0.0°.0. --- 000' 000 _ _ 000 .. I I i 0 00 0 00_. L _ - _ _ .. 0 00 ' 0 00 000' 0.,0% 000 --- 0001 - -- ~ __ 000 ~ --- _ _. ~__ 000 ___.._--- h--- 000 a -- -- 0.0% -... . . ' 4--_ ; 615,631 00 ! ___ - i---- 1 _615 631 00 ! -- -_ 210,872 00 T _ _.--- _ ,_ 615,631 00 ; ', 0 00 0.0 r.. - - __... ooo.__ _ ._-._ 000;_ _ . 000;_._ ___ _ 000 ~- _ ---oooo~..- - °0~ -_._ .-_____000: r-- 000! - _...__...._ _ OOO..i_._. _ - . ___ 000' ,..__ _ 0001 _. _ - --- 00% _ :_ I--_. 0.00 --- _ . O OO a -__ _ __ 0 00 __ 0 00 ; _ - _ 0 00 0.0 _._. -___ 38,417 00 i__., _ 38,417 00~ - 15,985.00 38,417 00 ; _0 00 L -_.. ._ 0.0 ' ~- - - i 0 00. i .. - _ __ - - _ 0 00 0.00 ; __ .._ _.._. 0;00 ; _. 0.00 :; _ 0.0 -_ 0 00 _ i_ ____._.0001 __ _-._.000_;.._.... _.-..--_.090i_ ......._..000... 0.0% 199,,342 00 199,342 00 . _ 42,460.00 ~ 199,342.00 ~ _. 0 00 ; _ 0.0 f.-__ _ 1.31,227 00 ; 131,227 00 ' _ _ 27,512.00 ' 131,227 00 : 0 00 0.0 ~_____ __.-____ 0 00, i _ _ _- __ _ 0.00 i _ _ _ _ _ 0 00 : , 0 00 i _ ,_ - 0 00 _ .. 0.0 _ 0,00 ,__-_ -- -- -_ _ ______ 0_00 I -._ 0 00 _.._- r--_.. 0 00 ' _-____ _ 0 00 _- -- __ 0.0 _. _. O OO I 0 00 I 0 00 ! 0 00 ' 0 00 ; 0 0 ~..._ - . . __ ---- ---- ___ --_ . _1.._- _ - -----_ - __ _ ..._ - t- - _ ... - --r . _. 2,012,016.00 ; 2,012,016 00 ' 0 00 ! _ _ 2,012,016 00 ,_ _ _ 0 00 _ _ 0.0 ___ iz8,ooo.oo~_____ 128,000.00 .__..._______ o.oo i 12s,ooo.oo i __ o.oo ;;_______o.o-1 I 0.00 1 0.00. 0.0 - U.UU _ --- - - - _ 0,00 - -- - 0.00 , - .-- 0.00 -- _ 0 00 __ 0.0 __ r-__. 0 00 ! -- t - 0 00 --- -~ .._ 0 00 ' - __.. _ 0 001 _ -_ _ --- 1 0 00 - . 0.0% _. -_ _ 787,815 00 ~, 787,815 00 i +_ __ 440 52 ~ ~ 787,815 00 ! _ . L__ I 0 00 , _- _. 0.0 _ . I __ -D 00--_... ...._......__0.00,_ ; _0.00:_ _..0.00;.. _ i _ 000, 0.0% ..__.. .._.____000;____ _.....0.00..., _.....0.00 0.00! 0.00' 0.0% I------ 0 00 ~ ------ ~-.._-. ~ 0 00 ' . -----_-. L.- --- _...... _ 0 00 j_... -- __ .-_..._.. _0.00 - - _ _ . __0 00 - 0.0 i 83,384 00,1 ____ _ , 42,024 00 0.00 42,024 00 i 0 00 I 0.0 1 000.'...___._ ..._.-.._0.00'...-__ ... 0.00'x_ _.__000 _ 0 00 -__-- 0.0% i i _ - 1 155 820 00 : --- - 155,820 00 i 0 00 i 155,820 00 0.00 ~ 0.0 ,..._ ._. i _ _ -- r . __ _ _ _ - - -- t ~ 356,849 00 I___ ___ _, 393,812.00 ,_____ _ _ 384,043 25 ~__ ,_ . 393,812 00 . .._ _ . __-__.__0.00 ,_ ___ __0.0 %' I--._... _..._.__000 _ _.000! 000: 000 __- __ _ 0001.__.__ __0,0 0 00 ': _ - ----0 00*._..---- - - _ -- 0 00 ~ __ . _ _ Q. OQ ' .._ -__ .. ... -- 0 00~ --_ 0.0 -- - _ --- 0 00 . I - -- ---0 OOT,' ..___ - -------0 00 t- - - -- . _.._0.00 » 0.00 ; 0,0 i-....._.. .----000 i -..._ I _.._.000-i_....-- ' -._._...0001 - -_ 000,__- .0.00; 0.0% 6 508.00 ~ _...--- - 13,335.00 i 6,826.94 ! 13,335.00 _ l.._____ 0.00 ~ 0.0% ___.___.~_-----___ ____-0.00 __ _-__0.00 ! -- - 0.00 ; -- 1 - 0.00 ; - .._ .--r----_ ~ 0.00 ' 0 0 _ ___-}-.-..__-.. 0.00 0 00 i 0 00 0 00 0.00 0 0% 117,355.00 117,355 00 0 00 i 11755 00~ 0.00 ~ 0 0 Page 4 Printed: 11/19/2008 3:25 PM 2008-09 First Interim Dublin Unified General Fund 01 750930000000 Alameda County Summary - Unrestricted/Restricted Form 01 t Revenues, Expenditures, and Changes in Fund Balance Board Approved ~ Projected Year I Difference % Diff Object Original Budget Operating Budget I Actuals To Date j Totals ~ (Cot 6 & D) (E/B) (Description Resource Codes Codes (A) {B) I (C) ' (D) i (E) (F) School Community Violence Prevention Grant 7391 8590 0 00 ' 0 00 I 0 00 0 00 I 0.00 ' 0.090 Teacher Credentialing Block Grant 7392 8590 75,526 00 75,526 00 , 0 00 75,526.00 0 00 ~ 0.09o r -- -- - -- _ _ _.... _. _ _. __ Professional Development Block Grant 7393 8590 ~ 272,124 00 272,124 00 231,662 00 272,124.00: 0.00 0.0 i Targeted Instructional Improvement i Block Grant 7394 6590 F- ___ 0 00 ; 0.00 i 0 00 ' 0.00 0 DO 0.0°r6 School and Library Improvement Block Grant 7395 8590 ; _ 366,984 00 :, 366,984 00_', __ 312,418 00 ; 366,984 00 0 00 I _ .-- 0.0 Quality Education investment Act 7400 8590 I 0 00 ~ 0 00 , 0 00 0.00 0 00 0.0 All Other State Revenue All Other 8590 290,980.00 ~ 314,198 00 23,218.33: 314,198 00 ' 0 00 0.0 ~ __._ TOTAL, OTHER STATE REVENUE ~ i 0 00 _0_0% 1 .OTHER LOCAL REVENUE I j I j i i Other Local Revenue ' County and District Taxes I ~ i ~ Other Restricted Levies i I Secured Roll 6615 0 00 ; 0 00 ~ 0 00 0 00 ; 0.00 0.0 Unsecured Roll 8616 °- - ---~.0~-------- - 0 00 I ... __.. _0 00 ..--- _. .__._0 00 I - _.. _....__0.00 ! ........ 0.0 % I Prior Years' Taxes 8617 ~ 0.00 ~ 0 00 ~ 0 00 ,- -------- 1-- -- - - - - ~ _ _ -.. Su lemental Taxes PP 8618 ~ 0.00 - 0 00 ~ --_ _ - _ 0 00 0.00 1- ~ -~ ~ 0.00 t 0.0 ---- ----._ ...- ---- -r _. _.. .. - .. _ _ Non-Ad Valorem Taxes ! I Parcel Taxes 8621 0.00 0.00 i __ 0 00 0 00 0.00 ~ 0.0 Other 8622 0.00 ~ _ 0.00 _ 0 00 __ _0 00 0.00 ~ 0.0 --------- -, -I Community Redevelopment Funds i i Not Subject to RL Deduction 8625 i 0 00 ! 0 00 ! 0 00 ! 0 00 , ___ 0.00 D.0 Penalties and Interest from Delinquent Non-Revenue Limit Taxes 8629 0.00 ~_ , _ 0 00 _ 0 00 _ - -. __ _..__. _ _ _ 0 00 0.00 ' 0.0 _ _ ._ Sales Sale of EquipmenUSupplies 8631 0.00: 0.00 ' 0.00 ' 0.00 ~ 0.00 ' 0.0 Sale of Publications 8632 i 0 00 0 00 - 0 00 0 00 ~ 0.00 j 0.0% Food Service Sales 8634 _ 0.00 0.00 0 00 ' 0 00 0.00 ' 0.0 All Other Sales 8639 ' 0 00 0.00 ~ __ 0.00 i 0 00 ' _0.00 ; 0.0 _ _ Leases and Rentals 8650 i 83,652.00 101,20600' 41,32650 101,206.00 0.00 0.0% -- ---y- - -- -- ~- ..__ ___ _. __ ~ _ _ __ i - _ merest 8660 __ 22_1_000_00 _ 221 000 00 52 972. 97 221,0.0.0. 00 0.00 i Net Increase (Decrease) in the Fair Value of Investments 8662 0 00 I 0 00 0 00 0 00 0.00 ~ 0.0 4 --- - - _ _ Fees and Contracts ! ''. ,. Non-Resident Students 8672 ~ 0 00 0 00 ~_ 0 00 ; 0 00 0.00 , 0.0 Transportation Fees From Individuals 8675 i 0 00 0 00 0 00 0 DO 0.00 0.0 Transportation Services 7230, 7240 8677 0 00 , 0 00 ! 0 00 0 00 ' __0,00 ~ 0.0 -- r-_. _.. -- _-_ .._.. _ _------ _ -_ _- - -- - ,--- -------- -i --- __.--- Interagency Services All Other 8677 0 00 ! _0 00 ' 0 00 ; 0 00 I 0:00 _ 0.0 I ! Mitigation/Developer Fees 8681 ~ _ _ 0 00 ' 0 00 0 00 0 00 ~ 0.00 I 0.0% -- _._ __. _..--- --- - _ . T _ _ _- - -- -- -- ---- _ All Other Fees and Contracts 8689 ~ 13 000.00 I 29,475 00 16,437 97 29,475 00 0.00 0.0 - rt---- -- _----- --- - i --_ ----- ~- --__ _.--- - - --_ Other Local Revenue i I I ' Plus; Misc Funds Non-Revenue Limit (50 %) Adjustment 8691 ~ 0.00 0.00 ! 0 00 , 0 00 0.00 i 0.0 Pass-Through Revenues From Local Sources 8697 0.00 0.00 i 0.00 ' 0 00 I 0.00 _0.0 1---------~------- _ --~-_- AII Other Local Revenue 8699 ! 306,182_00_ 471,380.00 __ 201,388.54 488,648 00 i 17 268.00 3 7 i Tuition 8710 0 00 ~ _ _0.00 _ _ 0.00 ~ __0_00 ~ __.__ _0.00+, . ___0 0 All Other Transfersln 8781-8783. 0.00 0 00 0.00 0 00 _._ _. _ . _ ..._. --. r_. --. _ ~ 0.00 , 0.0% Transfers Of Apportionments ' Special Education SELPA Transfers From Districts or Chaner Schools 6500 8791 2 574 174.00 j _ 2 581,073.00 j 914,532.59 ' 2,581,073.00 ; 0.00 I 0.0% From County Offices 6500 8792 ~ 0.00 0.00 0.00 ' 0 00 . 0.00. 0.0 From JPAs 6500 8793 233,504.00 233,504.00 , _ _ 0.00 233,504.00 0.00.1 0.0% i ROC/P Transfers From Dlstricts or Charter Schools 6350, 6360 8791 ,__ 0.00 i 0.00 0.00 ; 0.00 .__ _ . _ -0.00 i 0.0% California Dept of Education SACS Financial Reporting Software - 2008.2.0 File, fundi-a (Rev 0 710 7/2 0 0 8) Page 5 Printed: 11/19/2008 3:25 PM 2008-09 First Interim Dublin Unified Alameda County General Fund Summary -Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance 01 75093 0000000 Form 01I I ~ Board Approved ! Projected Year ' Difference % Difl Object ~ Original Budget 'Operating Budget ~ Actuals To Date Totals ~ (Col B & D) (EJB) Descri lion Resource Codes Codes A B ~ C D ~ E F From County Offices 6350, 6360 8792 _ _ _ _ 0.00 0 00 -------r--_ _--- ---- r- 0 00 -_ _ - - ,- 0 00 -- .._ __ . _ 0 00 ~ _. 0.0 -- ---- From JPAs 6350, 6360 8793 25,994.00 I 30,073 00 ~ ~- ------r---- --~--- ~ I 0.00 ~ -- -----._ . _ ... , 30,073 00 _.. _ ~ __ _ 0 00 0.0 .Other Transfers of Apportionments ~ ~ i ~ From Districts or Charter Schools All Other 8791 ~________ 0 00 ! _ . _ 0.00. 0 00 : 0 00 ; 0 00 ; 0.0 From County Offices All Other 8792 I 0.00 ~ 0 00 ! 0.00 0.00 0 00 0.0 I ~ .From JPAs All Other 8793 ' 0 00 ~ __0 00 ~ 0 00 0 00 : I 0 00 0.0 All Other Transfers In from All Others 8799 __ 0 00 ! 0 00 ' ~- - --- - --~---- __ _ 0 00 ! _- ---__ ,- 0 00 ' .__._ _ . ----- a- _ __0.00 _ - . . _. 0.0 TOTAL_,OTHER LOCAL REVENUE , __ _ 3,457,506 00 _ 3 667,711 00 ; 1 226,658 57 _ 3,684,979 00 „ __ . .17,268.00 0.5 TOTAL, REVENUES 46 804,121 00 48 030,765 00 I 8,821,614,55 48,057,288.00 26,523.00 0.1 California Dept of Education SACS Financial Reporting Software - 20082.0 File: fundi-a (Rev 07/07/2008) Page 6 Printed: 11/19/2008 3:25 PM 2008-09 First Interim Dublin Unified General Fund Ot 75093 0000000 Alameda County Summary -Unrestricted/Restricted Form 011 Revenues, Expenditures, and Changes in Fund Balance i Board Approved Projected Year Difference % Ditt i Object ~ Original Budget ~ Operating Budget ~, Actuals To Date ! Totals (Col B & D) (E/B) !Description Resource Codes Codes I (A) (B) !. IC) (D) (E) (F) FICATED SALARIES Certificated Teachers' Salaries Certificated Pupil Support Salaries Certificated Supervisors' and Administrators' Salaries Other Certificated Salaries TOTAL, CERTIFICATED SALARIES CLASSIFIED SALARIES Classified Instructional Salaries Classified Support Salaries Classified Supervisors' and Administrators' Salaries Clerical, Technical and Office Salaries Other Classified Salaries TOTAL, CLASSIFIED SALARIES MPPOYEE BENEFITS STRS PERS OASDI/Medicare/Alternative Health and Welfare Benefits Unemployment Insurance Workers' Compensation OPEB, Allocated OPEe, Active Employees PERS Reduction Other Employee Benefits TOTAL, EMPLOYEE BENEFITS_ _____ 9O0KS AND SUPPLIES Approved Textbooks and Core Curricula Materials Books and Other Reference Materials Materials and Supplies Noncapitalized Equipment Food TOTAL, BOOKS AND SUPPLIES iERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services Travel and Conferences Dues and Memberships Insurance Operations and Housekeeping Services Rentals, Leases, Repairs, and Noncapitalized Improvements Transfers of Direct Costs Transfers of Direct Costs - Interfund Professional/Consulting Services and Operating Expenditures Communications TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1100 i 23 393,420.00 ~ ~-...__ ._-..-. T._.._. 23,481,828 .__ .. ___ 00 j ._-._ 4,705,038 .__. 25 ~ - 23,477,996 00 1 ......... ._ 3,832 _.._.__-_ 00 i -. _. 0.0 1200 _ -_--__ 1 243,677 00.1, _.._- 1,316,790 - ..__-. 00 . ___ 266,725 --- -- _--- 65 .__- _ , 1,326,683 00._ _ __ ._(9,893 00~.. _ .,. -0.8%_ 1300 2 589,121 00 2,554,611 00 852,329 87 I 2 556,811 00 I 2,200 00 i -0.1 °/ - -- -_._ 1900 ! 116,91100 ___ i-- --- _ .____116,911 00! .i._.. 38,970 -- ----_... 32 ..- _ __ _1-16,9.11 -. 00 i__-__. . ____0 00;_ _ 0_0% _ ___27,343,12900!__-_ 27,470,140 00;___ _-. 5,863,064 09.j__-. __27,478,401 .00+_-_._._ ,__L8261 00)__._ ___00% I 1 i i 2100 ~ 1,742,422.00 1,755,277 .001 358,303 53! 1754,737 00'._ .___ ._ _._540 00: 0.0% 2200 2,688,025.00 2,735,695 .00 i 806,458 93 i 2,737,932 00 ~ _ - 2,237. 00 -0.1 ' 2300 i 551,672.00 _ 561751 .001 190,54 1 561,751 .00 0 .00 - 0.0% -- 2400 i ~ 2,131,875.00 I 2,139,799 ,00 I 584,302. 18 ~ 2,138,671 ; .OOj _ ___1,128. 00 i- _ _ 0.1 2900 I 171,072 00 , _ 173,315 00 ' 22,432 36_ ~ _ _.. ._ 173,665 00 ,__. _ __ - . -__(350.00)j_ _ ,_ _ 0.2 7,285,066 00 7,365,837 00 : 1,962,037 62 _ __ 7 366,756 .00. (919 00), 0.0 3101.3102 , 2 274,561.00 2,284,431.00 478,029.08 2,282,837 .00 , 1,594 00 ; 0.1 3201-3202 j _ 679,995 00 ~ 684,854.00 ., . 177,857 84 684,677 00 ; 177 00 ! 0.0 3301-3302 1,023,286.00 1,030,43600 233,223.01 1 031,947 00 ! (1,511 00); -0.1 3401-3402 I. _ _ _ 556,679 00 ,': 529,234 00 is _ 105,736 93 ' 526,183 00 3,051 00 i 0.6 3501-3502 11,645.00 106,856 00 ~ 24,323.81 ' 107,246 .00 ; (390 00) -0.4 3601-3602 '_ .. __.__ 620,220 00 .--. ...__ 627,652 00 ' . .. .____ j... 140,836 46 _. -... -__ 1..-. 628,175 .. ._.._ 00 j. ... (523.00). _.. ._... - -0 1 ...-_.-_... 3701-3702 ~ 12,000 00 12,000 00 I 10 577 28 12,000 - 00 . _ 0 00 -- 0.0 -- - -- _ _ -_ T __ . . _ __ T _ - -- ~ -- _ I - i 3751-3752 ~ 0 00 I 0 00 ~ 0 00 I 0 00 , 0.00 0 0 3801-3802 r-- I r -- ----- - 182,959 OO ~ _ ___.... ~ ._... - - -- 177,292 00 I _ __ ' . - - C 67 658 71 . _ - - _. 177,211 _. _-- ~ 00 ~ I - i _61.00 - 0.0 _. _ 3901-3902 1,019,196 00 1,032,973 00 ~ ,_ _,_,. .303,538 33 ~ ---- _ 1 032,973 -- 00 0.00 _..._ _ 0.0 _ r _.- : I __ - 1 6,380,541.00 i ~ _ -- 6,485,728.00 I, ~ ~ 1 541,781 45 ~ I 6 483,249 00 ~ ~ 2,479.00 ~ ~~ 0.0% 4100 I ! 471,996.00 774,318 00 ; i 380,384 65 , , 774,318 .00 i 0.00 ' 0.0 4200 ~ 0.00 I - -_ 13,310 00, _ __ 9,_191 29 { ___ _ _ . ,15,310 00 (2,000,00); -15.0 4300 ~__,_ _. _. 989,102 00 ' 1,893,202 00 ' 252,829 17 1 867140 00.4 __._ _. 26,062.00 1,4_/ 4400 i 37 8 00 00 52 21 8 00 5,479 28 52,218 00 0.00 0.0 t .._ , , - ____ _ 4700 . 0 00 _ . 0 00 ' 0 00 0 00 __ 0.00 _. ---~--. ~_____ 1498_89800,___ -_2,733,04800,__ .. - _,___,.647,88439 -- - - ~---- - r-- _2,708,986 004._ _ .24,062_00 ._ - I __,0,9% 5100 I i 520,46100,1_,.._ . 494,161.00,1_ - _-,,,__.78,12334 494,161 I 00 _i ___, _.-__.____0.001_, ____,..-0.0%q 5200 ~ 146,920 00 205,792 00 I_._ ___.. 52_619 89 i 211,838 00 :_____ _ ~6 046.00)J__,_ , _,. 2.9 5300 I 19,282 00 I 21,248 00 ~ _ __ 13,077 98 21 248 00 ! 0.00 i _ _OA 5400-5450 L_ _ _162,645 00 162,645 00 , 97,521 02 j _ _ 162,645 00 __-0 00 : 0.0 5500 1 344,551.00 ~ 1,722,771 00 ' 274,495 75 ! 1 722,771 00 : 0.00 ; 0.0 5600 ! 216,228 00 221,570 00 ~ 85,403 79 ~ _ 231,474 00 !_ 9,904.00 -4.5 5710 ~ ---__ _ _._ -._ 0 00 ,i _ _ _ _ 0 00 ~ 0 00 i 0. 00: _ 0.00 1 0.0 5750 I 0 00 I 0 00 0 00 : 0. 00 ' 0.00 5800 I ~_ __ I 2,068,378,00 1_ _2,263,498.00 j_- T ____ 420,835_86.1__ _ _ 2,281,338. 00_,_ _ ____(17840:00 -0.8% 5900 ._292,154.00+__ _. 292,837.00 I _____44,917.69 __ _292,837. 00____ _____ 0_00-_ ___0_.0% 1___ 4,770,619.00 i ~ 5,384,522.00 ~_. ~ __-_.1 :066,995.321____ __ 6 418,312 1 A0_~____ ___ (33,790.00)___,. _ _ -0,6%q California Dept of Education SACS Financial Reporting Software - 2008.2.0 Ffle: tundi-a (Rev 07/07/2008) Page 7 Printed: 11/19/2008 3:25 PM 2008-09 First Interim Dublin Unified General Fund 01 75093 000000 Alameda County Summary -Unrestricted/Restricted Form 01 Revenues, Expenditures, and Changes in Fund Balance OUTLAY Codes Object Land 6100 Land Improvements .6170 Buildings and Improvements of Buildings 6200 Books and Media for New School Libraries or Major Expansion of School Libraries 6300 Equipment 6400 Equipment Replacement 6500 TOTAL, CAPITAL OUTLAY )THER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements I 7110 State Special Schools 7130 Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 Payments to County Offices 7142 Payments to JPAs 7143 Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 To County Offices 7212 To JPAs 7213 Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 To County Offices 6500 7222 To JPAs 6500 7223 ROC/P Transfers of Apportionments To Districts or Charter Schools 6350, 6360 7221 To County Offices 6350, 6360 7222 To JPAs 6350, 6360 7223 Other Transfers of Apportionments All Other 7221-7223 All Other Transfers 7281-7283 All Other Transfers Out to All Others 7289 Debt Service Debt Service -Interest 7438 Other Debt Service -Principal 7439 TOTAL OTHER OUTGO (excluding_Transfers of Indirect Costs)_ )THER OUTGO -TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs Transfers of Indirect Costs - Interiund DITURES Board Approved Projected Year Difference % Diff Original B udget !Operating Budget ' Actuals To Date ~ Totals (Col B & D) (E/B) (A) (B) (C) (D) (E) (F) 000' i .__ --- -- 000' _ ----- 000 -- - _--- 000' _----0001 0.0% ~-- _ ---__-- - 0.00. 0 00 __ 0 00 i 0 00 0 00 0.0 ~ _ _ _ -- _,_, _._--- -- ___ .. ... _._ __.. I r------- __~- - 00 i 00 _ _,-___ r __ 0 00 :, -_-... i--_ 0 00 _ ~ _ _ __ -- 0 0 -..__ __ __-_ 0.00 - - -- i 0.00 ------~-- I - ---------0.00_+ -- 0.00 ' - ---- -- _ _ _ _- __ I- _ 0.00 - --- -- 0.0 ~ I -- --- --. .. _.. . - 0.00 0 00 0 00 ~ i 0 001 0 00 I 0.0 _0.00 -i-- ___0 00 , ._ - 0 00 i _. _ _ ----- _ 0.00 ' _ . _._._.... . _ „ _ _ _0 00 __ _ 0.0 i _ -_ 0.00 ___ I __ _ 0.00 i ~ I %, 0 00 _- __.._ f-_ ~ 0 00 I __ -.. _....__ •~--._ 0 00 , --... _.. 0.0 i ~ 00 I - 0 00 ~ - ____ _..._._0.00 - ---- - _._..__ 0 00~_.. __ ...- -- -0 00.1- - - 0.0 0 00 r_ __,_- 0 00 : 0 00. __ - _ 0 00_ 0 00 0.0 I OOOt,___ 000 000 I 000 000 00%'. r -- -- 0001 000 000} OOOI 0001 _ 00% I I 0001 -- i 000 - 7 . 000 ~ ... ~__ ~ 000 ~ _ __ 000 r i ~- 00% ----...-- 1- -- - -- - --0 00 '_ .-_. _ _ _ 0 00 ~ - . 0 00 ,, 0 00 i 0 00~ 0.0 ~ ~-. -- --- __ _ _ _ - ~____ _ ___.- _ 0 00 ~ _ 0 00 I 0 00 0.00 ' 0 00 0.0 ~,__ 0 00 0 00 ~.. 0 00 ' 0.00 ; 0 00 0.0 0 00 ! 0 00 i 0.00 • 0 00.' 0.00 ~ 0.0 _ __ _ - o 00 ; _ . o oo;_ o.oo ; o.oo o.oo o.o % i 0.00 0 00 I 0 00 ! 0 00 ~ 0.00: 0.0 I 0 00 ~ 0 00 0 00 . 0 00 • O OO 0 0%' o 00 - 615,631.00 . _ o oo 615,631.00 '___ ___ o 0o I o 00 r-- - --- 210,872.00 ~ 615,631 00 ~__ 0 00 - ~ 000 ~ o.o % -- _. __ 0.0% 0.00 0.00 0.00 _ 0.00 0 00 i 0 00.1 ~ _.__ 0 00 ~ 0 00 0 00 0 00 0 0 0 0 __ _ - --- ----- - - 0.00, 0.00 000, 000 000 00% I I I I i 0 00 r '--- ----- _ _ 0 00 0 00 __000__ _.__.000! 0.0% ...._.. _ ;._ ___ _ _. .. ___ _.~ 000: _ 0 615,631.00 ; 615.631.00: 210.872.00 ' 615.631.00 ' 0.00: 0 7310 ~-----------°=00--~----- ------- o,ooJ..------- ---340:6-1--- ---- _._____-o.o01-----------....---- 7350 ~ __._ X83,056 00)1-----._..._(89,204 00)T-._. _. _ --_.. _._ 0 00 '._ _...._ (89,204 00)j_ ........... . .._ CT COSTS ~ (83,056.00)1 _ _ _ (89,204 00)x_ __ 340 67 ~ 89,204 00 , -_ _,___ ____ I ' ' I __._____-___-___-_-__I__._-__47810,828.OOL___49,965,702_00_L __11,292,975.54i____ 49,982,13L00_(--..__...-_(16,42 California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: fundi-a (Rev 07!07/2008) Page 8 Printed: 11/19/2008 3:25 PM 2008-09 First Interim I Dublin Unified General Fund 01 75093 000000 Alameda County Summary -Unrestricted/Restricted Form 01 Revenues, Expenditures, and Changes in Fund Balance j Board Approved i ~ Projected Year ! Difference ~ % Diff Object Original Budget i Operating Budget ! Actuals To Date ! Totals ~ (Col B 8 D) i (E/B) Description _ _ Resource Codes Codes i (Al ~ rR1 I mt rm i rr. i ,~~ NTERFUND TRANSFERS (NTERFUND TRANSFERS IN From: Special Reserve Fund From: Bond Interest and Redemption Fund Other Authorized Interfund Transfers In (a) TOTAL, (NTERFUND TRANSFERS IN _ _ _ __ _ (NTERFUND TRANSFERS OUT To; Child Development Fund To: Special Reserve Fund To: State School Building Fund/ County School Facilities Fund To: Deferred Maintenance Fund To: Cafeteria Fund Other Authorized Interfund Transfers Out ~) TOTAL, (NTERFUND TRANSFERS OI ITHER SOURCES/USES SOURCES State Apportionments ~ Emergency Apportionments I Proceeds I I Proceeds from Sale/Lease- Purchase of Land/Buildings Other Sources Transfers from Funds of Lapsed/Reorganized LEAs Long-Term Debt Proceeds Proceeds from Certificates of Participation Proceeds from Capital Leases Proceeds from Lease Revenue Bonds All Other Financing Sources OTOTAL, SOURCES USES Transfers of Funds from Lapsed/Reorganized LEAs All Other Financing Uses _(d) TOTAL,-USES _____ __ Contributions from Unrestricted Revenues Contributions from Restricted Revenues Categorical Education Block Grant Transfers Transfers of Restricted Balances Categorical Flexibility Transfers per Budget Act Section 12.40 e) TOTAL. CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a-b+o-d+el 0.00 .. 0 California Dept of Education SACS Financial Reporting Software - 20082.0 File: fundi-a (Rev 07/07/2008) Page 9 Printed: 11/19/2008 3:25 PM 2008-09 First Interim Dublin Unified General Fund Ot 75093 0000000 Alameda County Unrestricted (Resources 0000-1999) Form 011 Revenues, Expenditures, and Changes in Fund Balance j ~ Board Approved ~ Projected Year Difference % Oiff Object i Original Budget Operating Budget Actuals To Date ~ Totals ~ (Col B & D) (E/B) Descri tion Resource Codes Codes ~ A B C D E F i A. REVENUES ~ , i , 1) Revenue Limit Sources ~ 8010-8099 ~ I i _35,429,163.00~_ 36,354,279.00 ~ _ ____ 6,112,157.37 j_ - - _36,354,279.00 ~ _ ___ 0.00 _ - _ 0.0% ~I 2) Federal Revenue 8100-8299 ~ _26,181.00 , 26,181 00 ! ~ I 35,435.99 ~ 35,436.00 - - 9,255.00 - - 35.4% --- _ , I 3) Other State Revenue 8300-8599 r- 3 079,590 00 i - - - 3,079,590 00 ___ 104,700 47 I _ . _ _~_ _ ~ r 3,079,590 00 _ - _ _~ 0.00 0.0 --- 4) Other Local Revenue 8600-8799 ~ _ 422,963 00 i _ 423,717 00 ; 95,649 34 ~ 423,960.00 i 243.00 , 0 1 / 5 TOTAL, REVENUES ~ 38,957,897.00 ! 39,883,767.00 6,347,943.17 i 39,893,265.00 I B. EXPENDITURES ~ i i i 1) Certificated Salaries 1000-1999 23,238,834 00 i 23,376,418 00 ' 4,694,343.37 , 23,375,917.00 ' 501.00 ' 0.0% 2) Classified Salaries 2000-2999 4 969,095 00 . 5,015,541 00 1 446,917.59 ' 5,014,902 00 ; 639.00 0.0% 3) Employee Benefits 3000-3999 4 952,708 00 5 041 349 00 1 214,714 63 ; _ _-5,035 769 00 5,580.00 0.1 4) Books and Supplies 4000-4999 ' .645,894 00 678,753 00 , 152,358 90 ; 668,103.00 ~ _ 10,650.00 i. _ 1.6 5) Services and Other Operating Expenditures 5000-5999 ~ 1,667,850 00 i __ -- ~ - - - 2 094,802 00 i --- ___.__ 780,788 91 ---- z 2 111 576 00 --- - -- _. X16 774 00)~ -- _-0 8 . _. 6) Capital Outlay 6000-6999 0 00 0 00 ~ _ 0 00 - - - 0 00 --- -- - --- - ~ - 0.00 -' -.. _- - -- 0.0 _ _ _ __ 7) Other Out o (excludin Transfers of Indi t -- 7100 7299 -- - -- r--- - . --- i _ __ - ~ ' g g rec Costs) - i 7400-7499 0.00 0_00 ; 000 i ~ 0.00_' _____ 0_00 0.0% 8) Other Outgo -Transfers of Indirect Costs 7300-7399 i _03;830.00 376,742.00 -- _ _.__0.00 ! ---- -- - -r- 5376,742_00 --- 0.00 ~ 0.0 - 9 TOTAL, EXPENDITURES I 35,170,551.00 35,830,121.00 ~ 8,289,123.40 i 35,829,525 00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5- B9 3,787,346.00 ~ 4,053,646.00' 7,941,180.23 I 4,063740.00 i D. OTHER FINANCING SOURCES/USES j i I I 1) Interfund Transfers ~ a) Transfers In 8900-8929 300,000 00 ! 300,000.00 ~ 0 00 ._. _._ 300,000 00 i _. _ 0,00 ,_ 0.0 .. I ~ b rans ers ut i _ 7600-7629 0 00 0 00 0 00 , _ 0 00 _ __ 0.00 I _ 0.0 2) Other Sources/USes a) Sources 8930-8979 ~_ _ _ 0.00 ~ 0 00 0 00 ; r 0 00 ! _ 0.00 i 0.0./ b) Uses 7630-7699 ' 0 00 i - --- 0 00 ~ _ 0 00 ' _ 0.00 ! _.. _ - 0 00 _. .. .. .._ _ 0.0 ___._ _ 3) Contributions 8980-8999 ~ (4 794 053 00) (4 794,964 00)a 0 OD ~ L 794 964 00)~ I 0.00 0.0 4 TOTAL, OTHER FINANCING SOURCES/USES 4,494,053 00 ' 4,494,964.00 0.00 4,494,964.00 California Dept of Education SACS Financial Reponing Software - 2008.2.0 File: fundi-a (Rev 07/07/2008) Page 1 Printed: 11/19/2008 3:25 PM 2008-09 First Interim Dublin Unified General Fund Ot 75093 0000000 Alameda County Unrestricted (Resources 0000-1999) Form 011 Revenues, Expenditures, and Changes in Fund Balance I Board Approved ~ ; Projected Year Difference % Diff Object Original Budget :Operating Budget : Actuals To Date Totals (Col B & D) (EJB) Descri lion Resource Codes Codes ~ A B C ~ D E i F IE. NET INCREASE (DECREASE) IN FUND ~ BALANCE C+D4 706,707.00 441,318.00' 1,941,180.23 431,224.00 IF. FUND BALANCE, RESERVES I ; i j i i I 1) Beginning Fund Balance I I i i a) As of July 1 - Unauditetl 9791 ~ 2,210,688 00 I 2,771,721.00 2 771,721 00 ~ 0 00 ~ 0.0 i b) Audit Adjustments 9793 I 0_00 0.00 0 00 ' 0 00 ; 0.0 _ _ t-- -- _ c) As of July 1 -Audited (F1 a + F1 b) ~_ 2,210,686.00 j 2,772,771,721.00 I ' _ 2 771,721 00 ~ _ d) Other Restatements 9795 0.00 I _ 0.00 ~~ __.__ _____ 0 00 - .', __0.00 T i 0.0 ._ e) Adjusted Beginning Balance (F1c+ F1d) I 2,210,686.00 2,771,721.00 _ _ 2,771,721_00_ 2) Ending Balance, June 30 (E + Fte)___1,503,979.00 I 2,330,403.00 ~ I _.2,340_497.00 _...._ Components of Ending Fund Balance a) Reserve for ~ ~ Revolving Cash 9711 25,000 00 ~ _ 25,000.00 --- i 25,000.00 _ -- -- Stores 9712 24,534 00 39,277 00 I -- --_ _._. --- - . I ~ 39,277.00 -_ _.. Prepaid Expenditures 9713 0 00 0 00 ~ - -- ~ 0.00 ~ All Others 9719 000 000 i ~ 0.00 .____ _,._____ _ __,______ _..__. .. General Reserve 9730 ; 0.00 I 0.001 r - -- ._..__....- ---- ~_ 0.00 Legally Restricted Balance 9740 _`_____000 ____ 0:00 0:00 b) Designated Amounts Designated for Economic Uncertainties 9770 1~ 434,325 00 i____ 1,998,62.9.00 _____._1 9.99,286.00_ Designated for the Unrealized Gains of Investments I ~ I and-Cash in County Treasury 9775 0 00 0.00 -- - I 0.00 1 Other Designations 9780 ~ 0.00 _ _ 0.00 c) Undesignated Amount g7gp ~ ~ i _. _ 0.00_ 276 934.00 i -- - - i d) Unappropriated Amount 9790 ~ 20,120.00 ' 267,497.00 , ~ _ _ __ ~_ California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: tundi-a (Rev 07/07/2008) Page 2 Printed: t 1/19/2008 3:25 PM Dublin Unified Alameda County (REVENUE LIMIT SOURCES I Principal Apportionment State Aid -Current Year Charter Schools General Purpose Entitlemen t -State Aid State Aid -Prior Years Tax Relies Subventions Homeowners' Exemptions Timber Yield Tax Other Subventions/In-Lieu Taxes County & District Taxes Secured Roll Taxes Unsecured Roll Taxes i .Prior Years' Taxes Supplemental Taxes Education Revenue Augmentation Fund (ERAF) Community Redevelopmeni Funds (SB 617/699/1992) Penalties and Interest from Delinquent Taxes Miscellaneous Funds (EC 41604) Royalties and Bonuses Otherln-Lieu Taxes Less: Non-Revenue Limit (50 %) Adjustment Subtotal, Revenue Limii Sources Revenue Limit Transfers Unrestricted Revenue Limit Transfers -Current Year 0000 Continuation Education ADA Transfer 2200 Community Day Schools Transfer 2430 Special Education ADA Transfer 6500 All Other Revenue Limit Transfers -Current Year All Other PERS Reduction Transfer Transfers to Charter Schools in Lieu of Prope rty Taxes Property Taxes Transfers Revenue Limit Transfers -Prior Years TOTAL, REVENUE LIMIT SOURCES FEDERAL REVENUE Maintenance and Operations Special Education Entitlement Special Education Discretionary Grants Child Nutrition Programs Forest Reserve Funds Flood Control Funds Wildlife Reserve Funds FEMA Interagency Contracts Between LEAs Pass-Through Revenues from Federal Sources 3000-3299, 4000- 4139, 4201-4215, NCLB/IASA 4610.5510 I SACS Financial Reporting Software - 2008.2.0 File' funds-a (Rev 07/07/2008) 2008-09 First Interim General Fund 01 75093 000000( Unrestricted (Resources 0000-1999) Form 01 Revenue s, Expenditures, and Changes in Fund Balance Board Approved ' Projected Year Difference % Diff Object Original Budget ;Operating Budget Actuals To Date Totals (Col 8 & D) (E/B) Codes I A) (B) (C) ~ (D) (E) ~ (F) 011 i i i i ~_ 13,446,122 00_~ _ _ 14,426,238 00 _. - -- ---- 4,087,928 00 2,584,667 00 ~ _ _ L 841,571 00 i 12.8 8015 _ 0.00: 0.00 ', 0.00 ~ 0.00 i 0.00 0 0 _ ___ -j------------ ;- ------------- -- T ------------- -- __ ------- , _- , - 6o1s i o.oo o.oo o.oo ; o.oo ! ~ o.oo ! I o.o% 8021 i i 183,263.00 ' 183,263.00 ; r.__ __ T_.-.. _ - -_ _- 0.00.-' ... .. _. _. I'- 194 257.00 '. - . .~_._ 10,994.00 ~ _ .__. 6.0 8022 ~ 39 00 39 00 __-_ - __ _ 19 22 0 00 , (39 00)~ _100.0 r _ ___..._ .. __.__ .- _ _._._. t- -.. - _ - .. _ _ 8029 0.00 _. _ - -0 00_.' _ 0 00 ~ _ _ _ _ _ 0.00 )__. . . _ .... _ 0 00 ':_ _- _0.0 8041 i 18 789 575 00 _.. _. 18 789,575 00 996,198 27 , 20 788,791 00 1,999,216 00 10.6 8042 I _ 1 208,294 00 ; 1„208,294 00 921,368 60 ' 1 141,079.00. (67,215 00)_ -5.6 8043 __ _ __ 2,-939 00 i 2,939.00_': 34,014.53: 22,477.00 ' 19,538.00 ', 664.6 8044 476,503 00 476,503.00 ~ 85,722 83 _ 266,994 00 _ _ (209,509 00)~ -44.0 8045 I i 2,040,803.00 ~ 2,040,803 00 f -- - -------r--- -- --- 0 00 ~ _ ------- - -I- 2 129,389.00 ' - ------ -1 -- ~ 88 586 00 -- ---- --- --, __ 4.3 ___ _ 8047 I 0.00 8048 8081 0.00 I 0.00 0.00 I 0.00 i 0.00 I 0.0°r -~---------- - ...--------------I------------------------r'-- -_._...._..----------F------__.--- ---- 8082 0 00 0 00 I 0 00 I - 0 00_x_ _ _ 0 00 I 0.0 _ _ --- - - _ -._ .__ _ __ r_....._.. _ _. f 8089 ~ 0.00 1 0 00 ' O OO i_____ __ _ __ _ 0.00 „ ._. __. .. ._ _ _ O OO r____._ 0.0 I i 36,147,538 00 _ 37,127,654.00 ~ 6,125,251 45 : 37,127,654 00 i 0.00 0.0 __ ._.._ _r--. _. _.. --- _.._.. 8091 ~__, _„_(961,804.00 _-__._(1,016,80400)_--__ __j100,00000):__.__-_(1_016,80400J__.___-______ 000 ~._._ 0_0% 8091 8091 8091 i -- -~---- ------- ------ ---- i -- 8091 ~ o.oo ~ o.oo ~ 0 00 4 0 00 ' o.oo i _ o.o% I .__ - ------ - ----+ -_ _-- _.-- I _ ---- - - 8092 I 243429 00 ~_ _-_ 243,429.00 I ___ 86,905 92 1 243 429 00 _ 0 0 0 0% I--- 1---- - - - - -- 8096 I 0.00 i 0.00 I 0 00 I 0.00 i 0 00 I 0.0 _ _ -- --- __.-.-_ __----t-_-. I T. --__ 'i' 8097 _____0.00 i ______. 0.00_x__._____..__..-_ 0.00 ~..___._.._.__.-._-__~-~~_!._.______._..__0.00+._-.__Q:~~. I 8099 ___---0.00 I __------,_0.00 -------.--__- 000 ~.___._- __ _,__. _O.OO,F _..._..._ __ _O:OOj 0.0% 8110 0.00 I 0.00 0,00 0.00 ' 8181 0 00 -0.00 0.00 0:.00 8182 O,VO 0.00. 0:00 0.00 8220 0.00 ` 0.00 0.00 0:00 8260 __ __ 0 00_;_ __ _ 0 00 ' _ _.. _._ ......... .. 0 00 I---._.._. .. . ..... . .._ _._ _ _0 00.._ . i 8270 _ _0 00 ' 0.00 ~, ___ _ --- _ 0 00 ,__--____ -- - _ .__._ __0 00 r_ 8280 i_ _ . _ 0 00 ~ ___ 0 00 ~ i _.. _._ 0 00 0.00 I 8281 ~ --- - _ I _ _ 0 00 i __-- _._ __ ._ _ _0 00 ; 0 00 ~ 0 00 8285 ! 0.00 ' 0 00 I 0 00 ! 0.00 8287 ~ _0 00 _ 0.00 0.00 0.00 8290 Page 3 O.OC _ - 0.00 - .._._._ 0.0 0.00 ! 0.0 Printed: 11/19/2008 3:25 PM Dublin Unified 2006-09 First Interim Alameda County General Fund Ot 75093 000000 Unrestricted (Resources 0000-1999) Form 01 Revenues, Expenditures, and Changes in Fund Balance Board Approved ll Projected Year ~ Difference j % Diff ~ Object Original Budget Operating Budget ~ Actuals To Date Totals (Col B & D) ~ (FJB) Description Resource Codes Codes I __ (A)_ i (B) C p E j Vocational and Applied Technology Education 3500-3699 8290 j Safe and Drug Free Schools 3700-3799 8290 JTPA ! WIA 5600-5625 8290 -- -~----------a----------1---------- --------------_ All Other 8290 26,181.00 26,181 00 ; 35,435.99. 35,436 00 : 9,255.00 Other Federal Revenue _-.._ ._ -------- _._.. ._.._ --_ ---_._ _... !__.. _..__._. y..._ 35.a% _... TOTAL, FEDERAL REVENUE I 26,181 00 ' 26,1.81.00 _: 35,435 99 35,436 00 9 255 00 ' - 35.4 OTHER STATE REVENUE Other State Apportionments ' Supplemental Instruction Programs Current Year 0000 8311 275,284 00 ~ 275,284 00.1 105 092.00 i 275,284 00 ! 0.00 0.0 i Prior Years 0000 8319 ~ 00 ' 0 00 i ___ 0.00 i 0.00 0.00 ' 0.0 Community Day School Funding Current Year 2430 8311 Prior Years 2430 8319 i I ROC/P Entitlement Current Year 6350-6360 8311 Prior Years 6350-6360 8319 Special Education Master Plan Current Year 6500 8311 Prior Years 6500 8319 Gifted and Talented Pupils 7140 8311 Home-to-School Transportation 7230 8311 School Improvement Program 7260-7265 8311 Economic Impact Aid 7090-7091 8311 Spec. Ed. Transportation 7240 8311 All Other State Apportionments -Current Year All Other 8311 0.00 0.00 0.00 0.00 All Other State Apportionments -Prior Years All Other 8319 0.00 0.00 0.00 0.00 -- -- i , Year Round School Incentive 8425 0 00 0 00 ~ 0 00 0 00 ! 0 00 ! 0.0 I i_....._-- .__.__ --~. ___ __..._._ _._:._ Class Size Reduction, K-3 8434 ~ _ 2,012,016 00 _ 2,012,016 00 0 00 2 012,016 00 ~ 0.00 0.0°io __ Class Size Reduction, Grade Nine 8435 ~ _ _ 128,000 00 ~ 128,000 001 0 00 .i__ _ _ 128,000 00 ; 0 00 ~ 0.0 Charter Schools Categorical Block Grant 8480 ~ 0 00 0 00 _ _ 0 00 ~ _ _ 0 00 ___ _ 0 00 0 0 Child Nutrition Programs 8520 ~ __ 0 0~_ __0 00 _ _ J ., 0 00 _l __ 0 00~___ __ ~__ _ Mandated Costs Reimbursements 8550 0 00 ' 0 00 I 0.00 0.00 0 00 ~ 0.0 Lottery -Unrestricted and Instructional Materials 8560 i 664,290.00: __ 664,290 00 ! 391.53 664,290.00 ' __ 0.00 i 0.0_%_ Tax Relief Subventions Restricted Levies -Other j Homeowners' Exemptions 8575 0.00 0.00 0.00 D.00 Other Subventions/In-Lieu Taxes 8576 i 0 00 0-00 0 00 0 00 ___,___ __,_._ _ ___, ,-. _ r - - - -- -- -- ----- ----- -.. -- _ _ __._._ -`- ---.._._._ _.. - Pass-Through Revenues from State Sources 8587 ' 0 00 0 00 . 0 00 i 0 00 ~ 0.00 ; 0.0 --- - - Arts and Music Block Grant 6760 8590 Miller Unruh Reading Program 7200 8590 Supplemental School Counseling Program 7080 8590 i 7155, 7156, 7157, i Instructional Materials 7158, 7160, 7170 8590 i Staff Development 7294, 7295, 7296 8590 i 1 Tenth Grade Counseling 7375 8590 Educational Technology Assistance Grants 7100-7125 8590 School Based Coordination Program 7250 8590 Drug/Alcohol/Tobacco Funds 6605-6680. 8590 ~ Healthy Start 6240-6245 8590 Class Size Reduction Facilities 6200 8590 Pupil Retention Block Grant 7390 8590 California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: fundi-a (Rev 07/07/2008) Page 4 Printed: 11/19/2008 3:25 PM Dublin Unified 2008-09 First Interim General Fund 01 75093 000000( Alameda County Unrestricted (Resources 0000-1999) Form 01 Revenues, Expenditures, and Changes in Fund Balance I ~ Board Approved ! i Projected Year I Difference % Diff Object Original Budget I Operating Budget ~ Actuals To Date ~ Totals (Col B & D) ! (E/B) !Descri lion Resource Codes Codes ! A I B I C D ': E _ (F) School Community Violence Prevention Grant 7391 8590 Teacher Credentialing Block Grant 7392 8590 Professional Development Block Grant 7393 8590 Targeted Instructional Improvement ' Block Grant 7394 8590 School and Library Improvement Block Grant 7395 8590 Quality Education Investment Act 7400 8590 ~_ __ ______ _ __ ___ _" All Other State Revenue All Other 8590 , _ 0 00 ._ __," _ _. ___ 0 00 ; _ 0 OOI., , .- _.. __. _0 00 _ _ 0 00 0.0 ----- TOTAL, OTHER STATE REVENUE 3,079,590.00 ' 3,079,590.00 104,700.47 i 3,079,590.00, 000 ! 0.0% _r-_-------- -- ~OTHER LOCAL REVENUE Other Local Revenue I County and District Taxes ~ Other Restricted Levies Secured Roll 8615 0.00 -0.00 0.00 0.00 Unsecured Roll 8616 0.00 0.00 0.00. 0.00 Prior Years' Taxes 8617 O Or O n0 0.00 0:00 Supplemental Taxes 8618 0 00 I, 0 00 0 00 0 00 ~___. -- - - Non-Ad Valorem Taxes I ~ ~ Parcel Taxes 8621 I 0.00 r 0 00 ! 0 00 ! 0 00 ! 0 00 ~ _ _ 0.0 Other 8622 ~ _ 0.00 I 0.00 ~ _0.00 ~ __ 0.00 ; _______0:00 ! _0.0 _% Communiy Redevelopment Funds Not Subject to RL Deduction 8625 -0 00 0.00 0.00 0:00 Penalties and Interest from Delinquent Non-Revenue Limit Taxes ~ 8629 '0.00 0.00 0.00 1 0,00 ~ Sales I ~ ~ j Sale of EquipmenUSupplies 8631 ~ 0.00 ; _ 0,00 i 0.00 0 00 "' 0 00 0.0 r-- -. __-. _.._----- -r - -- - -----'-------.._..__- -----T---- _ -- -- - Sale of Publications 8632 ~____ 0 00 ~ ______ _ _____0 00 0 00 I 0.00 i 0 00 0.0 ~ 1- --_ I Food Service Sales 8634 I 0 00 0 00 i _ 0 00 0 00 , 0 00 ' 0.0 All Other Sales 8639 0 00 ~ 0 00 ' 0 00 0 00 i 0 00 ~ 0 0 ----- --- j --. ---._ -- ~--- t ._.. ~ _. _. _. .._. Leases and Rentals 8650 83,652.00 83,652 00 ~ __ 41,326 50 _ 83,652 00 ~ 0 00 0 0 ~ ------ -- - - ---- - ~-----_ _ ~------ -- -- -. i . --- -_ _ Interest 8660 ~ 221,000.00 ~ 221,000.00 ! 52,972.97 221,000.00 ~ 0.00', ___0:0% - - --- Net Increase (Decrease) in the Fair Value of Investments 8662 j __ __ _ _ _ _0.00 i 0 00 ~ 0 00 ~ 0 00 I 0 00 I 0.0 L.._ .... ._.._---- r - - - __ ~ --- i I Fees and Contracts Non-Resident Students 8672 ~ Transportation Fees From Individuals 8675 Transportation Services 7230, 7240 8677 Interagency Services All Other 8677 ~ _ 0 00 0 00 0 00 0 00 0.00 i 0.0 %~ Mitigation/Developer Fees 8681 _ 0 00 0.00 ~ 0 00 ! 0 00 i _ __ _ _ , . 0.00: 0.0 % ', __. _...._... _..__..__ 1_..-._ _.. .-..._ .-.._._ _ __ ---- _... , i All Oth F er ees and Contracts 8689 Other Local Revenue Plus: Misc Funds Non-Revenue Limit (50 %) Adj ustment 8691 Pass-Through Revenues From Local Sources 8697 All Other Local Revenue 8699 Tuition 8710 All Other Transfers In 8781-8783 Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 From County Offices 6500 8792 From JPAs 6500 I 8793 I i ROC/P Transfers From Districts or Charter Schools 6350, 6360 8791 ~ i 1,000 00" i 1,000 DO ~ (37.15) ' 1_,000 00 ; _,_0.00 0.0 i ~ 0.00 j ~ I 0.00 I 0.00 i 0.00 I 0.00 I i ~ 0.0 0.00 0.00 p 00 ~ 0.00 117,311.00 118,065.00 1,387.02 I 118,308.00_ I___._ ___24300__ I_.__. 0,2 0 00 0 00 I 0.00 ! 0.00 0.00 i j 0.0% . . -1 --------- _ ~--- --- i ----- 0.00 ~ 0.00 I 0.00 ~ 0.00 0.00 ; 0.0 --~ ~- .- -- Caliiornta Dept of Education SACS Financial Reporting Software - 2008,2.0 File: fundi-a (Rev 07/07/2008) Page 5 Printed: 11/19/2008 3:25 PM I Dublin Unified Alameda County From County Offices From JPAs Other Transfers of Apportionments From Districts or Charter Schools From County Offices From JPAs All Other Transfers In from All Others >TAL. OTHER LOCAL REVENUE 2008-09 First Interim General Fund 01 75093 0000000 Unrestricted (Resources 0000-1999) Form 011 Revenues; Expenditures, and Changes in Fund Balance I ! i Board Approved . Projected Year Difference % Diff Object ! Original Budget j Operating Budget ~ Actuals To Date Totals (Col B & D) ' (E/B) source Codes Codes _ (A) (B} _____ ~C~_,_ ID)______T.__LZ- :~L-_ _. 6350,6360 8792 ~ I 6350, 6360 8793 ~ ~ 1____ _ _- - ---~---- --_ ' All Other 8791 0 00 i ' _....___,.__ ._ - 0 00 _.__ I --- --- -~---- 0 00 l_ _ ---- 0 00 ~ _ _ _ _- _~ __ i 0.00 ~ ~ _. _-__----f --- O.C -...._. All Other 8792 ~~ 0 00 ; --------- -r-~ 0 00 ; ----- --- ----~-- O OD _ _ -.__.--- - - _ __. _ _ 0 00 1 - ~--- -._ _ _ _ OA0 _ _ _0 _C All Other 8793 r 0 00 ! - 0.00 I 0 00 0.00 i 0_00 _,O.C 8799 I 0.00 0.00 0.00 i - 0.00 i -- 0.00 i - -- - - 0; C --- - 422,963.00 423,717.00 ___ _ 95,649.34_', _ _. _ 423,960.00 {__ _ ___ _243.00 i _ 0._1 17 I California Dept of Education SAGS Financial Reporting Software - 2008.2.0 File: fundi-a (Rev 07/07/2008) Page 6 Printed: 11/19/2008 3:25 PM 2008-09 First Interim Dublin Unified General Fund Ot 75093 0000000 Alameda County Unrestricted (Resources 0000-1999) Form 011 Revenues, Expenditures, and Changes in Fund Balance i Board Approved I Projected Year i Difference I 9o Diff Object ~ Original Budget !Operating Budget ; Actuals To Date ~', Totals (Col B 8 D) ~ (E/6) D SALARIES Certificated Teachers' Salaries 1100 Certificated Pupil Support Salaries 1200 Certificated Supervisors' and Administrators' Salaries 1300 Other Certificated Salaries 1900 TOTAL, CERTIFICATED SALARIES CLASSIFIED SALARIES Classified Instructional Salaries 2100 Classified Support Salaries 2200 Classified Supervisors' and Administrators' Salaries 2300 Clerical, Technical and Office Salaries 2400 Other Classified Salaries 2900 TOTAL, CLASSIFIED SALARIES MPLOYEE BENEFITS STRS PERS DASD I/Medicare/Alternative Health and Welfare Benefits Unemployment Insurance Workers' Compensa.'ion OPEB, Allocated OPEB, Active Employees PERS Reduction Other Employee Benefits TOTAL, EMPLOYEE BENEFITS 300KS AND SUPPLIES Approved Textbooks and Core Curricula Materials Books and Other Reference Materials Materials and Supplies Noncapitalized Equipment Food ! 19,955,852.00 ~ 20 041,311.00 _ 3,735,935.69 ' 20,028,910.00 ' 12,401.00: 0.1 958,725.00. 1,045,360.00 194,364.93 1,055,060.00', (9,700.00) -0.9% ~. 0:00 ; _ __._. 0:00.;_.. _ _ D DD D DD ; _ . _ . .. -- ....0.00.... 0.0 % 23,238,834.00 i i ; 23,376,418.00' 4,694,34337 23,375,91700. 501,00 j 0.0% I ~ 8 000.00 ~ i 8,956.00 ~ ' ! __ 955.3_ ~ __ 9,245.00 j I (289.00 ! -3.2 2,273,817.00 2,301,536.00 _701,435.79 1 2,301,736.00 i___ 200.00 ~ 0.0% 551,672.00 561,751.00 190,540.62__ 561,751.00 i _ ____ __0.00 I_,__ ___0.0% 1,967,534.00 1,974,304.00 - 532,874.04 ' - --I- - 1 973,176_00 i --=- - -- 1_128.00 i --- t --- 0.1 - 168,072.00 __168,994.001 21,111.79x -168,994.00 0.00 0.0% 4969,095_00 --_- ' 5,015,541.00 - ~ i __1,446,917.591 5,014,902.00 639.001 0.0% 3101-3102 1,946,119. 00; 1,960,319 ..00 385,493 .00. 1,957,968 .00:. 2,351.00 ~ 0.1 3201-3202 455,914. 00': 461,477 .00 131,129 .49:: 460,854 .00 ; 623,00 ; 0.1 3301.3302: 759,538. 00 764,407 .00 175,825 .79 765,029 .00 , (622.00); -0.1 3401-3402: 482,597. --_. --- 00 459,596 - .00. 92,083 .37 , 456,545. 00 ~ 3 051.00 ~ 0.7 3501-3502 f _ ___ 9232 00 I__-_,_._ 86,757 .00 i .,. __._._. 19,049 .36 _ _,_ 86 852. 00 ~ _ _- (95;OOZ ____0 1 3601-3602 ~____ 503,373. 00 _}___._ 509251 _. .00 _ j.__.._. _ 110 212 .13 - - ,___ 509 310 .00. _ (59.00) _. 0 0 3701-3702 I 12,000. 001 12,000 .OOj -_ _ 10,577 -- .28, 12,000 _.._ ___ .00: 0.00 _ __ ~ 00% _ __ .._ ---- -- - __ _ - I 3751-3752 I - 0. __ 001 ._ ___ 0 . -..- ___ .00 _... _ ___0 _ .00 i_ .. __ _- _0 00 _.. 0.00 i _ __.. 00% __.. __ ...- t 3801-3802 97,568. t 00 91870 T .00 49,855 .43___ ____ 91,539. I 00+„___ __ 331.001 04% _..---. ._. _ -- - -- ~--- - --- _ I i 3901-3902 686,367.00 I 695 672.00 240,488.78 695,672.00 i 0.00 __0.0 _-__ 4,952,708.00 i 5 041,349.00 ~ 1 214,714.63 5 035 769.00 5 580,00 i 0.1 % ------_ -------f -- - ---- 1- _-_ _ _ -.__ _ - _ ... -- _ _ 7 I i i i ~ j j 4100 I _ _ Q 00 1 - _ . ........ _0.00 , .. __ . _ __ 9:DD I _ - - .0.00 ' 0.00 ~ 0.0 ~ __ _ _ 4200 _. ,.__0.00 ~ __ __. ,_ 3,998.00 1- _ __ _ . ___ (81.38)_ _ _ , ,,.3,998,00 0.00 _ 0.0 X300 610 800.00 630 800.0 149,373.43 1 633 305.00 1 10 650:00 1.7 400 ~ 3 ______;_.__..__.___3,066,85._;.__.._.._......__30,800:00_ _ _. _._ .0.001 0.0%p 4700 ' 0.00 0.00._ _,._,__0,00 ___0.00 .,.____0.00, _ __ 0.0% i ---- ----- - _ ___ __ .. ________~_ 645,894.00 _____ 678,753.00 ___ _152,358_.90 ~ __ 668,103_00 ._.___ 70,650.001 ___ 1_6% i ~ - _ .. IERVICES AND OTHER OPERATING EXPENDITURES 1 i , ~ i j Subagreements for Services I 5100 ~ 0.00 i , 0.00 ~ i 0.00 i 0.00 i - ' 0.00 ~ - 0.0` Travel and Conferences 5200 94,540.00 , 95 607.00 ~ __ 11 776.38 _ ___ ,- __ 94,426.00 __. .. -- .. - _. 1,181.00 I .- --- _ 1.2` .__-. I ._ _ __.._ _ . __ __ _ .. r Dues and Memberships 5300 ~ ___ 19 282.00 • ..._ _ _-__ y _ 21,248.00: _ _ , 13,077.98 I 21,248.00 ! __..0.00 , 0.0` Insurance 5400-5450 ~ 162,645.00 162,645.00. 97,521.02 ; 162,645.00 ; 0.00 0.0` Operations and Housekee in Services P 9 5500 1 344,551.00 , 1 722,771.00 , 274,495.75 1,722,771.00. 0.00 - _ _ _ Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 216,228.00 218,562.00 84,365.29 , 228,466.00 (9,904.00), -4.5` Transfers of Direct Costs 5710 (1 343,121.00)! (1,344,082.00), 0.00 ' (1,344,062.00) 0.00 0.0` Transfers of Direct Costs - Interfund 5750 ~ L__.-. 0.00 ! __. __ .._.,..._ 0.00 ~ _ ____ .__. __ 0.00 ; ._ _... 0.00 ! O.DO j 0.0` Professional/Consulting Services and Operating Expenditures 5800 ! ,_ _... 887,055.00: .- -- ---- -- 930,698,00 ; ---- -- _,_ . 254,634.80 - ..._ 938,749.00 ! __ -_ _ _ _ . (8 051.0 ---- t -- _ -0.9` _.. Communications 5900 286,670.00. 287,353.00 44,917.69 ; 287,353.00 ' 0.00 ~ 0.0` TOTAL, SERVICES AND OTHER I OPERATING EXPENDITURES _ __._________1 ___ __ 1.,667,850.00 ' 2,094,802.00 i 780,788.91 ~ 2111,576.00 16,774.00 -0.8` I California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: fundi-a (Rev 07/07/2008) Page 7 Printed: 11/19/2008 3'.25 PM Dublin Unified 2008-09 First Interim General Fund 01 75093 0000000 Alameda County Unrestricted (Resources 0000-1999) Form 011 Revenues, Expenditures, and Changes in Fund Balance ~ Description Object Resource Codes Codes ! Board Approved Original Budget !Operating Budget ; (A) (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col 8 & D) {E) i % Diff (E/B) (F) (CAPITAL OUTLAY Land 6100 I 0 00 0 00 --- -- 0 00 0 00 --- ___ 0 00 ~ -- - i 0.0 --- - _ Land Im rovements P 6170 -- I 0.00 i 0 00 i --- ---- --- ~ _ 0 .00 .._ 0 00 ~ _0 00 0.0 --- Buildings and Improvements of Buildings 6200 ---- i r 0 00 i D 00 , --- f----r- _ 0 00 , -- - --- 0 00 -- -- 0 00 --- -- - 0.0 - - Books and Media for New School Libraries ~ ' or Major Expansion of School Libraries 6300 ~_ __ 0.00_;- 0.00 I --------,- 0.00 ' ~- ----- - -- - ---- - 0.00 --- --- -- 0.00 _ -j- -- -- --- - _ 0,0% - - Equipment 6400 I f•--- 0.00 I 0 00 I . ---- ---- --- , 0.00. -_.- ---.... 0 00 ~ ---- _..- -~- 0 00 ~ _ ---- 0.0 ----- - - Equipment Replacement _. r ~ _ -T - - -- i 0 ,_000 000 0.0% TOTAL, CAPITAL OUTLAY _ .. .- --.__. -- __. __ 0 00 ~ _ _ __ 0 00 ~ 0 00 ' , 0.00 0 00 0.0% OTHER OUTGO (excluding Transfers o1 Indirect Costs) ' i Tuition ~ 1 Tuition for Instruction Under Interdistrict ~ Attendance Agreements 7110 0.00 0 00 0 00 : 0 00 : 0.00 0.0 _ _- ~- ---------- i-_.. __..._ -;--....._ State Special Schools 7130 0.00 0 00 I 0 00 i 0 00~_ _ _ __ 0.00 i 0,0 -- _ _-- r- ___ I Tuit~ n, Excess Costs, and(or Deficit Pa ments - t ~_- - - y Pa ments to Districts or Charter Schools 7141 0.00 0.00 0.00 ' 0,00 I 0.00 ' 0.0 -------- --- -- ~ - - Payments to County Offices 7142 ____ _____ -0 00 i 0 00 0 00 0 00 ~ 0.00 I 0.0 _ t ___ __- ~ ..-- _ _._ I _.__ ._-- --- ayments to As 7143 0 00 ~ 0 00 ~ - ----~ _ __ 0 00 _ _. 0 00 a---_. _ 0.00 } 0.0 i ~ Transfers of Pass-Through Revenues ~ i To Districts or Charter Schools 7211 ~ 0 00 0 00 ! 0 00 ~ 0 00 I 0.00 0.0 To Count' Offices 7212 0.00 0.00 I 0.00 ' 0.00 0.00 ' 0.0 ~ ._ To JPAs 7213 0.00 ' 0.00 0.00 _ _ ___________ 0.00 ~ ____ ____ _0_.00 ' 0.0 Special Education SELPA Transfers of A pportionments To Districts or Chaner Schools 6500 7221 ! To Couniy Offices 6500 7222 To JPAs 6500 7223 ROC/P Transfers of Apportionments To Districts or Charter Schools 6350, 6360 7221 To County Offices 6350, 6360 7222 To JPAs 6350, 6360 7223 _____ _ ____ ___ _ Other Transfers of Apportionments All Other 7221-7223 0.00 ~ 0.00 _0 00 i 0 00 ~ 0.00 _~0.0 rt-- ----- t-- --- All Other Transfers 7281-7283 0.00 i 0.00 I 0.00 0.00 ~ 0.00 0.0 --- -7 - I ~---- - ----- _ _- _ _ __ _ AII Other Transfers Out to All Others 7299 0.00 0.00 0.00 ; 0.00 i 0.00 0.0 Debt Service ~ Debt Service -Interest 7438 0.00 ! 0.00 0.00: 0.00 ' 0.00 ~ _ _ 0.0 Other Debt Service -Principal 7439 ~ _ 0.00 I-__ _ _ OAO ' 0,00 ~ 0 00 0.00 I 0.0 TOTAL, OTHER OUTGO ~excludin Transfers of Indirect Costs) i 0.00 I 0.00 0.00: D 00 0.00 0.0 )THER OUTGO -TRANSFERS OF INDIRECT COSTS ~ i Transfers of Indirect Costs 7310 i (220,774.00) _ (287,538 :00); 0.00: (287,538:00). , , , _ . 0.00 j_ .. . 0.0 _ _ _ __.._ Transfers of Indirect Costs - Interfund 7350 (83,056.00)._ (89,204.00).., - _ __ _ _ ___ _. __ _ ..__ _.__._ ___-- ~ 0.00 (89,204.00) 0.00: 0.0% TOTAL, OTHER_OUTGO TRANSFERS OF INDIRECT_COSTS_ _ _ _ { _ _ (303,830:00)';_.,,, -_ (376,742;00) 0.00 ' (376,742,00) ___0,00 .. -__0.0% i OTAL, EXPENDITURES ~ 35 170,551.00 ~ 35 830 121.00 1 8,289,123.40. 35 829,525.00 i 596.00 i 0.0 ' :alitornia Dept of Education SACS Financial Reporting Software - 2008.2.0 'ile: fundi-a (Rev 07/07/2008) Page 8 Printed: 11/19/2008 3:25 PM 2008-09 First Interim Dublin Unified General Fund 01 75093 000000 Alameda County Unrestricted (Resources 0000-1999) Form Ot Revenues, Expenditures, and Changes in Fund Balance NTERFUND TRANSFERS (NTERFUND TRANSFERS IN From: Special Reserve Fund From: Bond Interest and Redemption Fund Other Authorised Interfund Transfers In ~-TOTAL, (NTERFUND TRANSFERS IN (NTERFUND TRANSFERS OUT To: Child Development Fund To: Special Reserve Fund To: State School Building Fund/ County School Facilities Fund To: Deferred Maintenance Fund To Cafeteria Fund Other Authorized Interfund Transfers Out (b) TOTAL, INTERFUND_TRANSFERS OUT ITHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments Proceeds , Proceeds from Sale/Lease- Purchase of Land/Buildings Other Sources Transfers from Funds of Lapsed/Reorganized LEAs Long-Term Debt Proceeds Proceeds from Certificates of Participation Proceeds from Capital Leases Proceeds from Lease Revenue Bonds All Other Financing Sources (cLTOTAL, SOURCES- ___ _ ! Boartl Approved i Projected Year Object Original Budget Operating Budget I Actuals To Date I Totals 8912 8914 8919 7611 7612 7613 7615 7616 7619 8931 8953 6965 8971 8972 8973 8979 USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 All Other Financing Uses 7699 _(d) TOTAL, USES__ CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 Contributions from Restricted Revenues 8990 Categorical Education Block Grant Transfers 8995 Transfers of Restricted Balances ggg7 Difference I % Diff (Col B & D) ~ (E/B) i I____ , 300,000 00 ~ 300,000 00 y - 0 00 300,000.00 ' , 0.00 ; 0.0 ' 000 0.00, 000_;_ 0.00;-__-. _._ ,_ _000._ 0.0% ' _ -_______000: _ 000 000' 000'' _ ___ 000_ -- _ O.D% _ ' I ~____300,000.00 __.__ __300,000 00. _ _____ i 0 00 300,000 00 ____... _ _ _. _. _._ _ __ 0 00 -i-- 0 0% - ~ - 0_00 ___ 0.00: 0.00 I 0:00 0.00 I O.OO 0.00 ~ 0.00 __ ________ 0 00, !__,___ 0.00 f 0 00 i 0 00 I ~ ---- - - -- 0 00 ' - ~ --. _.. - _0 00 ! r._-_..... 0 00 ..._ . _ . _ _ - - 0.00 ',' ___ __.__..__ ~ 00.{_ ..._. 0 00 i 0 00 0 00 _000; - I -- --0 :00~_ 000 _0001 , 0 00 ! 0 0.00 0 0 00 0 000, 0 000' 'r----------- I~-- _ 0001 ---- - - I 000! _ 0.001 OOOI 1 _.. 0.0% .._ . . i 000' I___.. _ _.._ t._ 00 _ _ _ ---.___ 0 00 0 00 ~ - , _ 0.00: ; _ . __ 0.0 ~ ___ _0 00 4.-_ - F..-.--- _, _ __,_. -..0 00 ,_ __ - - _ _ 0 00 ~ _. _- _.. ._. 0 00 ...__._._ ..__.. 0.00 1 0.0 r __-0 00 _. _ ___ _ 0 00 , _ _ o.oo ;_ o 0o I _ o.oo ~ o.o % _ o oo_-. ._ _ ._ - o.oo i _ o.oo- o.oo ; o.oo; o o% a__. __._ ._ _ ._._ 0 00 4___ ~ _ _0 00 _ .. 0.00 ; 0 00 ~ 0.00. 0.0_/ I i_.--_-._ _.__.... .. i ~ ~ ----____. 1 .. __. I 0 _..____ ;_. _ I 00 ...___.. _. _ _ j 0.00 __ __._ - 0.0% - - ' 0 00 _0 00 0 00 0 DO ' 0.00 0.0 _,- _ _ _ t _ _ -_____ -- I _ _ __ __ ,___- _ - ___---, - _..--- + -- .. . ... __._ _o 004___ j---..._ j ____ __.____o 0o j_-_ __ . 0 00 _ ._ ....._ _. _ 0 00 . __ _ __- 1 0.0o I _ o.o.r I I X4,794,053.00 I 4 794,964.00 I 0 00 (4,794,964 0~ ; 0.00 0_0% 0.00 I _ ___ 0.00 _ _ 0 00 I _-_ 0 00 I _ _ - . 0.00 i _ 0.0 ._._.-- 0.00 I 0.00. 0.0° Categorcal Flexibility Transfers per Budget Act Section 12.40 8998 _____ 0,00_{_____-___ {e)-TOTAL, CONTRIBUTIONS i (4,794,053.00) (4," TOTAL, OTHER FINANCING SOURCES/USES fa-b+c-d+el 000 j__ __ 000 0.00' 0.0% 0.00 0.00 ' 0.00 ~ 0.0 0 00 . _ _ i _ _(4 794,964 00), _ _ _ __..0:00 .... 0.0 0.00 ' (4.494.964.00)! 0.00 I 0.0 California Dept of Education SACS Financial Reporting Software - 2008.2.0 Fite: funds-a (Rev 07/07/2008) Page 9 Printed: 11/19/2008 3:25 PM 2008-09 First Interim Dublin Unified General Fund 01 75093000000E Alameda County Restricted (Resources 2000-9999) Form 011 Revenue, Expenditures, and Changes in Fund Balance Board Approved ' Projected Year Difference % Diff Object Original Budget .Operating Budget Actuals To Date , Totals (Col B & D) (E/B) Descri tion Resource Codes Codes ' A I B C D E F A. REVENUES ~ i ! , i ' i 1) Revenue Limit Sources 8010-8099 1,046,990.00 1,046,990.00 ~ 0.00 1,046,990.00 I 0.00 I 0.0% 2) Federal Revenue 8100-8299 931,019.00 i 996,694.00 ~ -- 86,832.58 - - 996,694.00 ! 0.00 I 0.0% - --~----- --- -- ---- 3) Other State Revenue 8300.8599 2,833,672.00 I 2,859,320.00 __ T 1,255,829.57 i r _ 2,859,320.00 I _ -__ 0.00 i ___ 0,0_/ 4) Other Local Revenue 8600-8799 _3,034,543.00 ~ 3,243,994.00 j -.... 1,131,009 132 - _ 3,261,019.00 17,025.00 ! 0.5% 5 TOTAL, REVENUES ! 7,846,224.00 ~ ~ 8,146 998.00 I 2,473,671.38 ~ 8,164 023.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 4,104,295 00 , 4,093,722.00. 1,168,720.72 4,102,484 00 (8,762 00); -0.2 2) Classified Salaries 2000-2999: 2,315,971.00 ; 2,350,296.00 515,120.03 2,351,854 00 (1,558 00) -0.1 3) Employee Benefits 3000-3999 j 1,427,833.00 :, 1,444,379.00 327,066.82 1,447,480.00: (3,101.00), -0.2% 4) Books and Supplies - 4000-4999 _853,004.00. 2,054,295.00 ~ 495,525.49 2,040,883 00 ' 13,412.00 ~ 0.7 5) Services and Other Operating Expenditures 5000-5999 3,102,769.00 _ _-__ _, 3,289,720 00 ' _ 286,206 41 : 3 306,736.00 I ...,.(17,016 00);.... . -0.5 6) Capital Outlay 6000-6999 I_._._ 0 00 ' ._-__ 0 00 I - - _ _ 0 00.; 0.00: 0 00 _ _ 0.0% 7} Other Outgo (excluding Transfers of Indirect 7100-7299 i Costs) 7400-7499 I - 615,631 00 ~ -- _ _.- --- - 615,631.00 ~ - ---- -- - 210,872 00 ' _. ..__ -- 616,631 00 0 00 ~ 0.0 -- - -- ..__.__ ..--- _-..____.. _.. r r ~ B) Other Outgo -Transfers of Indirect Costs 7300-7399 ~ __ 220,774 00 _ __ 287,538.00 ~ _ _ 340 67+_ _ 287,538 00 0 00 i _ 0.0 9 TOTAL, EXPENDITURES 12,64027700 14,135,581.00 3,003,852141 14,152,606.00 C. EXCESS (DEFICIENCY) OF REVENUES j OVER EXPENDITURES BEFORE OTHER I , FINANCING SOURCES AND USES A5- BS 4,794,053.00 5,988,583.00 I 530,180.76 i 5,988,583.00 - D. OTHER FINANCING SOURCES/USES i I 1) Interfund Transfers a) Transfers In ~ 8900-8929 ~_ I ' __ 0.00 - -- I 0 00 ~ - ---------r- --- 0 00 . - --_ , . _. _ , 0 00 ' 0 00 ' 0.0 _.. .. _ - t--_ -- - - __ ,. - _ b) Transfers Out 7600-7629 i 0.00 0 00 0 00 ' 0 00 j _ 0:00 ' 0.0 2) Other Sources/Uses ~ ' a) Sources 8930-8979 ~ 0.00 ~ 0 00 ~ _, _ 0 00 i 0 00 i 0.00 0.0 b) Uses 7630-7699 i 0 00 0 00 ~ 0 00 - _. 0 00 ~ 0 00 0.0% __- _._--. ___-..... __ ____ _- _ _ _ _ _ __ . _-_.._ i._ .._.. ._..._._-, _ .-_ 3) Contributions _ 8980-8999 ~ 4,794,053.00 ; 4,794,964.00 I _ _ _ _ _ _0 :00_ i 4,794,964.00 ~ 0.00 ! 0.0 4) TOTAL OTHER FINANCING SOURCES/USES ~ 4,794,053.00 ' 4,794,964.00 ; 0.00 , 4,794,964.00 California Dept of Education SACS Financial Reporting Software - 2008.2.0 File', fundi-a (Rev 07/07/2008} Page 1 Printed: 11/19/2008 3:25 PM 2008-09 First Interim Dublin Unified General Fund 01 75093 OOOOOC Alameda County Restricted (Resources 2000-9999) Form 0 Revenue, Expenditures, and Changes in Fund Balance I Board Approved i Projected Year i Difference % Diff Object ~ Original Budget 'Operating Budget ~ Actuals To Date i Totals (Col B & D) (E/B) Descri tion Resource Codes Codes ~ A B j C ' D i E F E. NET INCREASE (DECREASE) IN FUND i ~ I BALANCE (C + D4) ~ 0 00 ~ (1 193 619 00)~ (530 180 76~~ (1 193 619 00) F. FUND BALANCE, RESERVES i j 1) Beginning Fund Balance ~ ~ a) As of July 1 -Unaudited 9791 ~ 0 00 ; 1,193,619.00 ~ L 1,193,619.00 0 00 : 0.0 - -. b) Audit Adjustments 9793 0 00 0 00~ 0 00 ~ __ 0 00 0 0 _ _ --- t-._ _ _ - ..... _ c) As of July 1 -Audited (F1 a + F1 b) ~ 0 00 ~___ 1 193,619 00. ~ ' __ 1,193,619 00 I__ __ ~ -_ _-- - t - - ~ - - --- _ _ d Other Restatements ~ 9795 ~ _ 000 I___ 0.00 ~ __,_______ OAO I_ 0.00 ! _ 0.0 e) Adjusted Beginning Balance (F1c + F1d) ~ O.OOy 1 193,619.00 I 1,193,619.0 2) Ending Balance, June 30 (E + F1e) i 0.00 ~ 0.00 0.00 Components of Ending Fund Balance a) Reserve for Revolving Cash 9711 0.00- 0.00 0..00 -- ----- i r Stores 9712 ~ 0 00 ' __-. 0.00 0.00 ~-- __----- --~ _. _ _. __~ L_ . _ _ ------ Prepaid Expenditures 9713 i 0 00_ i_ _-_ ._ ._ - _0; 00 ~ I 0.00 ~ _ _. - __ _ All Others 9719 0 00 _ 0.00 ~ 0 00 I-__ _ ~ -- - I - _ General Reserve 9730 0.00 0 00, ~ ~ 0.00 Legally Restricted Balance 9740 0.00: 0.00 ! 0.00 I _ ._ _ _ _-1 b) Designated Amounts Designated for Economic Uncertainties 9770 I 0 00 0.001 0.00 Designated for the Unrealized Gains of Investments i ~ I , and Cash in County Treasury 9775 ' 0 00 0.00 ~ 0.00 ~- --- - _ - - -- ------- F - -- - - - -- Other Designations 9780 __ 0 00 ` 0 00 ~ 0.00 _ _ .- ..__ c) Undesignated Amount 9790 ~- _~ ~ 0.00 d) Unappropriated Amount 9790 ! 0.00 ~ 0.00 ~ ' ~: California Dept of Education SACS Financial Reporting Software - 2008.2,0 File: fundi-a (Rev 07/07/2008) Page 2 Printed: 11/19/2008 325 PM Dublin Unified Alameda County iEVENUE LIMIT SOURCES Principal Apportionment State Aid -Current Year Charter Schools General Purpose Entitlement - State Aid State Aid -Prior Years Tax Relief Subventions Homeowners' Exemptions Timber Yield Tax Other Subventions/In-Lieu Taxes County & District Taxes Secured Roll Taxes Unsecured Roll Taxes Prior Years' Taxes Supplemental Taxes Education Revenue Augmentation Fund (ERAF) Community Redevelopment Funds (SB 617/699/1992) Penalties and Interest from Delinquent Taxes Miscellaneous Funds (EC 41604) Royalties and Bonuses Otherln-Lieu Taxes Less: Non-Revenue Limit (50 %) Adjustment Subtotal, Revenue Limit Sources Revenue Limii Transfers Unrestricted Revenue Limit Transfers -Current Year 0000 Continuation Education ADA Transfer 2200 Community Day Schools Transfer 2430 Special Education ADA Transfer 6500 All Other Revenue Limit Transfers -Current Year All Other PERS Reduction Transfer Transfers to Charter Schools in Lieu of Property Taxes Property Taxes Transfers Revenue Limit Transfers -Prior Years FEDERAL REVENUE 2008-09 First Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance Board Approved ~ j Projected Year Object i Original Budget I Operating Budget ~ Actuals To Date ~ Totals Codes A 8 ~ C ~ D 8011 0.00 0:00 0.00 ~ 0.00 8015 0.00 0.00 0.00 0.00 8019 8021 0.00 0.00 0.00 ---- 0.00 ____ 0.00 0.00 0.00 0.00 8022 0:00 0:00 0.00 0`.00 8029 0.00 0 00 0.00 0:00 8041 9:OD 0:00 0:00 0.00 8042 0.00 0:00 0.00 0:00 6043 0:00. 0:00 0.00 0.00 8044 0.00: 0.00 0.00 0.00 8045 0.00 0.00 0.00 0:00 6047 0.00 0.00 0'.00 0.00 8048 O C~0 ~ 0 00. 0:00 0:00 8081 0.00 ~, 0.00 ~ 0.00 - 0.00 - 8082 ~ 0.00~~ _ 0.00- ~ 0.00 0.00 8089 0:00 0.00 -0:00 - 0.00" 0.00 0:00' 0.60` 0:00 01 75093 000000• I Form Ot Difference % Diff (Col B 8 D) s (E/ej 8D91 F------°----..~ -- _..~--- - ~ - --..-. ----- --~ -- --_ -~ - --__ - - - 8091 __.._ _-______000; _ 000 y _ 0.00;.. 000: 000 -._. _ 0.0% 8091 0 00 ~ --- --- _ 0 00 ; . __ _ .. 0.00 ! ,- 0 00 , _..__._ 000' 0.0% 8091 i _ ,916,804.OO.i _._ - _ . i _916 804 00_~ i , _ __ __ 0 00 :, _ 91.6,804.00. _ __ . _ 0.00 i __ 0.0 8091 '' ------- 0_00 I-- ----- 0.00 ------ -- 0.00 _' -- - ---------- D.00 ' . -------- -0.00 '. -- - -0.0 8092 0.00 0.00 0 00 0:00. 8096 0 00 - ---- - --- 0 00 --- ---- --- 0 00 - - . 0 00 -._ i ____ . __- _ _ _, _ ._. 8097 I 130,186.00 130,186.00 I 0 00 130,186 00 ~ ___ 0.00 0 0 ~ ~ I I 8099 ~ 0.00 D.00 I -_-_. _ 0.00 ~ __0,00 _--________-__0:00-__,-.-__ 00/ Maintenance and Operations 8110 Special Education Entitlement 8181 Special Education Discretionary Grants 8182 Child Nutrition Programs 8220 Forest Reserve Funds 8260 Flood Control Funds 8270 Wildlife Reserve Funds 8280 FEMA 8281 Interagency Contracts Between LEAs 8285 Pass-Through Revenues from Federal Sources 8287 3000-3299, 4000- 4139, 4201-4215, NCLB/IASA 4610, 5510 8290 California Dept of Education SACS Financial Reporting Soliware - 2008.2.0 File: fundi-a (Rev 07/07/2008) 1.046.990.00 ~ 1.046.990.00 ~ 0.00 1,046,990 0.00 __ 0.00 _ U.UU I _ ___ - -- -- .-___ u. uv I _ ____u _uv ~ _ _- --~.v io 618,352.00 618,352.00 I r 0.00 -- --- 618,352_ 00 I 0.00 ~ 0.0% ~ 53,653 00 F--- ------ _ 55,222.00 1...__ - ------ - , 1,568 47 -- - ...__ - - ___ 55,222 ...-_. 00 ! ~ _._-__0 00 ~ ___ 0.0% ._ i 0.00 ! 0.00 ~ i 0.00 ! 0. 00 '~ 0,00 0.0 0 00 ' 0 OO. i . -_ 0 00. ' - _ __ .. - 0.00._; ... _ -.. ...0 00._.. _ _ 0.0 000_;..__._ 000.;- __ .000; _ 0.00..! . _ 000'...._0.0% ooo~ ooo~_.__. _ 0001.__ _ ._ _ ooo_ ___ __ooo_ _ o.o% - _ ____ _ _-__. ~ 6,638.00 ' -._ 304,092.00 1_ -. __ 78 402 33 ! ~ .--. L_.. _.. 304 092 00 ~ ..----~- . 0.00 __ _. , 0.0% .. _-____ . Page 3 Printed: 11/19/2008 3:25 PM 2008-09 First Interim Dublin Unified General Fund Ot 75093 0000000 Alameda County Restricted (Resources 2000-9999) Form 011 Revenue, Expenditures, and Changes in Fund Balance I Board Approved ! Projected Year Difference % Ditt Object j Original Budget Operating Budget ~ Actuals To Date j Totals i (Col 6 8 D) (FJB) ~ Vocational and Applied Technology Education Safe and Drug Free Schools JTPA / WIA Other Federal Revenue TOTAL, FEDERAL REVENUE JTNER STATE REVENUE Other State Apportionments Supplemental Instruction Programs Current Year Prior Years Community Day School Funding Current Year Prior Years ROC/P Entitlement Current Year Prior Years Special Education Master Plan Current Year Prior Years Gifted and Talented Pupils Home-to-School Transportation School Improvement Program Economic Impact Aid Spec. Ed. Transportation All Other State Apportionments -Current Year All Other State Apportionments -Prior Years Year Round School Incentive Class Size Reduction, K-3 Class Size Reduction, Grade Nine Charter Schools Categorical Block Grant Child Nutrition Programs Mandated Costs Reimbursements Lottery -Unrestricted and Instructional Materi~ Tax Relief Subventions Restricted Levies -Other Homeowners' Exemptions Other Subventions/In-Lieu Taxes Pass-Through Revenues from State Sources Arts and Music Block Grant Miller Unruh Reading Program Supplemental School Counselingprogram 3500-3699 8290 0 00 *- _ 0 00 __ ------- -I-- _ 0 00 , _ _ . -- - -_ ~, __ D 0 _ ____. _.. . - _ _ _. -. 0.09 3700-3799 8290 ~ 12,176 00 ~ 19,028 00 ': 6,861 78 {____. _ _ .. 19,028 00 0 00 '. 0.0°~ 5600-5625 8290 0 00 0 00 ,., 0 00 0.00 0.00 0.09 All Other 8290 '_- 0 00 --..- _---- - ,...._ _ 0 00 ; __ _-- - _.-. 0 00 ; ._ _ r_ 0 00 ' __ ._..._._. , _..... -. 0 00 _ -- - 0.09 _ -. -._ 931,019 00 ~ 996,694.00 86,832 58 r-- 996,694 00 _-- -------i 0 00 0.09 0000 8311 0000 8319 2430 8311 2430 8319 6350-6360 8311 6350-6360 8319 6500 6500 7140 7230 7260-7265 7090-7091 7240 All Other All Other 6760 7200 7080 8311 8319 8311 8311 8311 8311 8311 8311 8319 8425 8434 8435 8480 8520 8550 8560 8575 8576 8587 8590 8590 8590 -- - -- j - -__ - 0.00 I 0.00 -- - I 0.00 1 -! -- - 0.00 ~ -- ----1 - --- I 0.00 ~ -- -r- 0.0 - - _ _ 0.001 ~- - -----' ------ ~ 0.00 I ------~- --- ______._0_00_ -- _____,__ _ _ 0.00; -- -- -----~ i _ - --- O.OOi . _.._.. - -- --r---- i 0.0% ----- i 615,631 00 ; -_-_-_ ._-__ -- -. _-__ __ -- I 615,631 00 ' ~_._ _ - ---- i _. .210,872 00 _ - -- _ _ 615,631 00 -- - _ _- - 0 00 , .-- -- - -- - - 1 0.0 _ _ ._. r ' 0 00 , _ - - 0 00 ... i ___ _ 0 00 .__ _ _ ._ -.0 00.;_._..:-- _ _ _ ~..00~_ - - --0;0 000 F 000: 000. _- .._-000.... _._.-000 _ _ 0.0% _ _. _. __ __--- ---- ---- --- r------ -- x'00------ - -- 0 00 - - -- 0 00 , _ __ __ _0 00 j - - 0 00 - - 0.0 i 38,417.00 ~ y- - 38,417 00 ---- -- 15_985 00 ; --. ' 38,417 00 ! --- -- 0 00 -_ 0.0 _ __ 0.00 I -}- -- 0 00 t _. - -- 0 00 . _ - - 0 00 , _ ..__ __ _ 0 00 ~ _. 0.0 _ 0 00 ~ --------- -- _ -. _0 00 ' ..... _ __. O OOy ., __ _ ---0 00 _ _ _ __.0 00 ~ __ _ 0.0 r 99,342 00 - _- 199,342 00 - - --- 1 .. _.. 42,460 00 :__.__ __ __ 199,342 00 ._ _ .__ _ __ _ _.0 00 _. 0. .._ 31,227 00 I --- _ 131,227 00 -- __-.-. 27,512.00 ' --- -I-- 131,227 00 --- 0 00 -,_. -~ - 0.0% 0.001 0.00 I 000;-_. 000: 000! 0.0% _._ ...___0 00 ~ _._. 0 00 , - _ _ 0 00 ,...- _._ - . -- -. _ -0 00 ~.-.... _._ ... _0 00 i ---- 0,0 0 00 I 0 00 ' - - - 0 00 ,'' -- - -- - ---0 00 ~i - --- -- - --0 00 i ---_ .. 0-0 ---- - D.00 - - 0.00 - -- -- 0 00 j 0.00 0 ~ , _. 0.00 _ 0.00:... ~' 0 00 .;-_- .. ._ _ 0.00_;._.. _ ~ 123,52500 ~ _ ,- 123,525;OOy- i 0.00 ; _ 0.00 0 00 _ _ 0.0 0 00 .. _....0.00 ; 0.00 ;. _ O.D 832.05 .: . _ I 123,525 00 _ __ _0 00 _ _ .0.090 0.00.------ -- -- 0.00 0.00 I 42 0,0 0.00 0.00 _0.00 1 0.00 j _-_____,__ 0.00 .. __ 0_0 i 155.820.001 155.820.00! 0.00 ~ 155,820001- _.,__000 x____._0.0_/ nstructional Materials 7155, 7156, 7157, 7158, 7160, 7170 590 I ~ 356,849 00 ' -- ---------_1._ 93,812 00 i - ---- ~..-. ._ 84,043 25 , ---- - _..-- 93,812 00 i - ---- _ i I 0 00 ' __..__ __ __ r-_._ 0 - Staff Development 7294, 7295, 7296 8590 _ __.__ -0.00. __ _ 0 00 ~ 0 00 0 00 i . 0 00 , 0.0 Tenth Grade Counseling 7375 8590 0 00 ~ -. 0.00. 0.00 0,00 ; 0 00 ' 0.0 Educational Technolo Assistance Grants 9Y 7100-7125 8590 0.00 __ 0 00 _ 0.00: 0 00 - 000; _0.0% School Based Coordination Program 7250 6590 i 0 00 ; 0.00 ; 0 00 0,00 i 0 00 0.0 Drug/Alcohol/Tobacco Funds 6605-6680 8590 ~ _ 6,508 00 ~ 13,335 00 6,826 94 ~ -_ 13,335.00 ; 0 00 .,--. _ __0:0 Healthy Start 6240-6245 8590 I 0 00 -_-- -_-- -T -.. 0 00 I _- 0 00 ---- - ... 0 00 . - - _ 0 00 ...... 0:0_/ -. Class Size Reduction Facilities 6200 8590 0 00 I --- -- - 0 00 - r 0 00 - - 0 00 i _ _ __ 0 00 i _- _ .0.0 P~il Retention Block Grant 7390 8590 I 117,355 00 117 365 00 ~ „_. , ___ 0 00 117 355 00 ___ _0 00 i - - 0 0 California Dept of Education SACS Financial Reporting Software - 2008.2.0 Printed: 11/19/2008 3:25 PM File. tundi-a (Rev 07/07/2008) Page 4 2008-09 First Interim Dublin Unified General Fund 01 75093 0000000 Alameda County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance I Board Approved ', Projected Year Difference ~ % Diff Object I Original Budget I Operating Budget I Actuals To Date Totals (Col B & D) I (E/B) i n,.___:_.:,.., o ............. r,..a,... r,..~.... i. ins ral I !Cl !Dl (E1 ; (Fl School Community Violence Prevention Grant 7391 Teacher Credentialing Block Grant 7392 Professional Development Block Grant 7393 Targeted Instructional Improvement Block Grant 7394 School and Library Improvement Block Grant 7395 Quality Education Investment Act 7400 Ail Other State Revenue All Other TOTAL, OTHER STATE REVENUE 1THER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll ~ Unsecured Roll Prior Years' Taxes Supplemental Taxes Non-Ad Valorem Taxes Parcel Taxes Other Community Redevelopment Funds Not Subject to RL Deduction Penalties and Interest from Delinquent Non-Revenue Limit Taxes ~ Sales Sale of EquipmenUSupplies Sale of Publications Food Service Sales All Other Sales Leases and Rentals Interest Net Increase (Decrease) in the Fair Value of Investments Fees and Contracts Non-Resident Students Transportation Fees From Individuals Transportation Services 7230, 7240 Interagency Services All Other Mitigation/Developer Fees All Other Fees and Contracts Other Local Revenue Plus: Misc Funds Non-Revenue Limit (50%) Pass-Through Revenues From Local Sources All Other Local Revenue Tuition All Other Transfers In Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 From County Offices 6500 From JPAs 6500 ROC/P Transfers 8590 0.00;------~ ~~ 1----------- ~=~~ ! - -__.. 8590 ~ 75,526.00 I 75,526.00 ~__ 0.00 ~ _ 8590 , 272,124.00 272,124.00 ~ _ 231,662.00 ~ _ _ 2 0.00 i_____ _.9: 0_001_ 0. 0.00 0. 8590 I 0.00 0 00 I -- 0 00 1 - -- -- 0 00 I ___ --- --- 0.00 -- ~- O 0° -- 8590 ~ ~__ + 366,984 00 ~ -_ 1__ -- 366,984 00 i -. _.__- -._ 312,418 00 I - _- 1 _ 366,984 00 - __.- '-~ _ __ - 0.00 i ____ 0.0° .___ . . 8590 ~ r--- 0.00 i - - 0 00 '; -- ---- --- _ _.0 00 ~ _ ___ 0.00 _ 0,00 ; _ ___0.0° 8590 ___ _ , .290,980 00 ~ 314_198 00 ~ _ 1 23,218 33 _. _ __ __. ___ .314,198 00 _ -_ _ __-__0.00 7___ _ 0.0° 2,833,672 00 `« 2,859,320 00 1,255,829 57 2,859,320 00 _ 0.00 0.0° 8615 0.00 i --- - ---I---- 0 00 .. 0 00 I 0 00 __0.00 0,0° ` 8616 0.00 ~ 0 00 I 0 00 ~ ___ __ __ 0 00 ~ ..-_ _ 0,00 t _ 0.0 , _ __.. 8617 0.00 1 ~ 0 00 I -__ ---- a 0 00 _-_ ___.___ ~ 0 00 . -, --- ___-_ _ 0.00 ( ____ ~ _ 0.0`. _._ -- 8618 1- ; -- - --- - - 0 00 - ; ,_ ___0.00 F 0 00 ; _ 0 00 ' __ 0.00 I _ _ _0.0` 8625 ~ 0.00 j 0 00 ~ _ _..... 0.00 j _ __ . 0 00 :_ __ __ __ __ _ 0.00 i . _ __ .0.0~/ i 8629 1 0.00 ' 0 00 _ 0.00 , _ 0.00 ; _ _0:00 ,-... ._ _0.0 8631 ------ 0.00 --- I - --- --OA-- ~ ii . . - 0 00 i _-_ ._ ,...__. 0 00,(. - - -.. _._- _ ___ 0,00 .. _ 0.0 _ 8632 0.00 I 0 00 - 0:00 I _ 0.00 ~ _ , _- _ __ 0.00 - -_-. - 0.0 8634 0.00 0.00 ~ --- 0 00 0.00 _ i 0.00 ; ,__ I _ _0:0 8639 0.00 - 0.00 I ---I ----- 0.00 ! __ -----1- -- _______ 0.00 _______ _.- 0.00 i_,_- _0.0 8650 0.00 17,554.00 _ 0_ _ 0~ I 17,554.00 ---- 00 0 0.00 ~~ - 00 1 0 0.0 _ .. 0 0 8660 0.00 ; -~ -- --- 0.00 -- -- ---- -- 0.00 i _ - -r- - ___ _ . _ - -- _ . 7- _ - 8662 i 0.00 ~ _0_.00 0 00 i 0.00 i 0.00 j 00 8672 0 00 ~ -- - 0 00~ - - - - -- - -0 00 k__ __ _ -__._0 00_ ~_ _- - --- -r - -__. _... 6675 0 00 0 00 _ _,-„ 0.00 _ O OO i _ _, _ _ __ ___0 00. _ -__ 0.0%p 6677 ___ - 0.00.:._ - __ . _. - 0 00 ; _ 0.00 ; 0.00 ~ . __ _0 00 . _ .__ Q:0 8677 I-_ 0001. 000; 000' 0.00!,,_ -„. 000:,, 0,0% 8681 ~-- -.._ 000 OOO_ _..000!_..._ _.._.._ ..0.00.;-.. _ _-.000; __ __.0.0~/ 8689 i 12,000.00 I 28,475.00 :~ 16,475.12 28,475.00 ; 0.00 ' 0.0 8691 ~_ ;' - 8697 - - _ -_--- 8699 I 188,E 8710 8781-8783 8791 8792 8793 From Districts or Charter Schools 6350 6360 8791 California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: fundi-a (Rev 07/07/2008) Page 5 o,oo- 15.00 Printed: 11/19/2008 3:25 PM -----------~=~~t- _-- - ----x_00_;-_ . --_------ ~=~~' -- I --0_0% ___ 200,00152!-. - ____ 370,340001.____ -- - , .. _.-._17,025.00__- i __4_8% -- - , i _. a:~Q.J_. _.______...___ 0.00 )___. I I -_.._...--____000 i.._ I __0:0~~ ~ 1,532.59_ ~' I 2 581 073.00 ~ _ __-_..-. _._...,- I . - . _ ____. 0.00 i_ _. 0.0 % _..__ .-._ _0001 ----,-OOO i_..__ __-- _ 000- - - 0,0% 0 00 I _ . _ 233,504 00, ~- __ __ ___ _, 0 00_ ~__. _ __ 0.0~/ 0.001 0.00_,' 0.001. ._- 0_0% 2008-09 First Interim Dublin Unified General Fund 01 75093 0000000 Alameda County Restricted (Resources 2000-9999) Form Ot I Revenue, Expenditures, and Changes in Fund Balance From County Offices From JPAs Other Transfers of Apportionments From Districts or Charter Schools From County Offices From JPAs All Other Transfers In from All Others ource Codes Object Codes Board Approved i Original Budget i Operating Budget (A) (B) I Projected Vear i Actuals To Date Totals (C) (D) ' , Difference ~ (Col B & D) (E) % Ditt (E/B) (F) 6350, 6360 8792 0 00 ' __ 0.00 ~ . _ 0.00 ' 0.00 ' 0 00 ___ 0.0 6350, 6360 8793 _ 25,994.00 , 30,073 00 ; 0.00 ; _ 30,073 00 0.00 0.0 All Other. 8791 i__ ___ _______000_',. __ 000! _______OOOi _.__..0.00.. ., __ __._000,_ __._00 All Other 8792 ~ 0 00 ____ _ __..__0 00 j_ _ __ _ _ _ 0 00 ~ 0.00 : -,0 00 _ _._ 0:0_/ All Other 699 ' _ ~ - ~ 0.00 0.00 ~ 0 00 ,_ -t-- __._ 0 00 ! -i __ __0 00 i -r _0 0 3,034,543.00 ~ 3,243,994.00 1,131,009.23 ~ _ 3,261,019.00 _17,02_5.00 _ 0.5%i 7,846,224.00 8,146,998.00 2,473,671.38 8 164 023.00 17 025.00 ~ 0.2 California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: fundi-a (Rev 07/07/2008) Page 6 Printed: 11/19/2008 3:25 PM Dublin Unified Alameda County I I Description Res! CERTIFICATED SALARIES Certificated Teachers' Salaries i Certificated Pupil Support Salaries I Certificated Supervisors' and Administrators' Salaries Other Certificated Salaries TOTAL, CERTIFICATED SALARIES CLASSIFIED SALARIES Classified Instructional Salaries Classified Support Salaries Classified Supervisors' and Administrators' Salaries Clerical, Technical and Office Salaries Other Classified Salaries TOTAL, CLASSIFIED SALARIES EMPLOYEE BENEFITS STRS ~ PERS DASD I/Medicare/Alternative Health and Welfare Benefits Unemployment Insurance Workers' Compensation OPEB, Allocated OPEB, Active Employees PERS Reduction Other Employee Benefits 2008-09 First Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance 01 75093 0000000 Form Ot 1 Object Codes ' i Original Budget (A) ~ Board Approved Operating Budget (B) j Actuals To Date; (C) Projected Year ~ Totals (D) Difference (Col B & D) (E) % Dirt (E1B) (F) 1100 ; __ _ 3 437,568 00 3,440,517 00 ' 969,102 56 3 449,086 00 ; (6,569 00) -0.2 1200 _ 284,952 00;._ ___ __271,430 00 i. .__ __ . __ 72,360 72 ._ _,_ _. __ _271. 623 00 ! -__(193.00)._ ___ -0.1 1300 II 264,864 00 r 1-- _. _ __ .264,864 00 _ _ _ 88,287 12 _ , 264,864 00 ~ _ _. 0 00 ~I 0:0 1900 I__ 116,911 001 ----- - _-- - 116 911 00 ' ---- i-- 38,970 32 ._ --- ----- _ _ 116,911.00 _ _ __ 0 00 ; 0.0 I 4,104,295.00 i -r--- -i--- 4,093,722.00 -----~---- 1,168,720.72 ~ --------+--- 4102,484.00 I -=-----~---- 8,762.00 i -0.2% --L- -~-- ---- __ 2100 ___ 1,734,422.00 ~_ 1,746,321.00 ~ 357,348.18 I 1,745,492.00 i__ 829.00 ____0_0% I 2200 ' 414,208.00 434,159.00 I 105,023 14 ~ 436,196 00 ~ X2,037 00 0 5 2300 ~ 0.00 _____ 0.00 ____ _ 0 00~ __ _ , 0 00~___ _ 0 00 0 0~/ 2400 164,341.00 ~ -- --- 165,495.00 ~ -- 51,428.14 165,495.00 ; 0.00 ; 0.0 2900 3,000.00 4,321 00 1,320 57 4,671 00 350 00 ~ 8.1 ~ 2,315,971 00 ' 2 350,296 00 ' I i 515,120 03 ! i 2,351,854.00 1,556 00 : -0.1 I 3101-3102 , 328,442 00 _. 324,112 00 __ 92,536.08 ! __ 324,869 00 ~ ,_ .. (757 00). -0.2 3201-3202 I 224,061 00 223,377 00 j 46,728 35 ~. 223,823 00 ~ (446.00) -0.2 3301-3302 ;____ _ 263,748 00 ,_. 266,029.00_! , 57,397.22, .266,918 00 ' (889 00)~ _ ._ -Q.3 3401-3402 74,082 00 ~ --- -I _.... 69,638 00 ' _ _.... -- - +-_ .._ 13,653 56 69,638 00 _ _ 0 00 ~ 0.0 3501-3502 ~ _ _ .2,413 00 j ~ 20,099 00 ! , . 5,274 45 ! 20,394.00. (295 00)~ _ _ _ -1.5 3601-3602 116,847 00 ___ _ 118,401 00 _..__ . ___ 30,624 33 --. 118,865 00 i ~ - _ _. (464 00)1 -- r ._ -0.4 3701-3702 ~ ___ 0 00 i 1 __ - 0 00 i 0 00 ~ _ 0 00 ~ 0.001 0 0 3751-3752 ~ G---- 000 ~ --- r -...- 000 -- _.. 000' _ _ _ ~ _ . _ ____000 _ _000 ___ . 0.0_/q 3801.3802 ~ ___ _ 85,391 00 ~ .,_ . 85,422 00~ ___. _ .17,803 28 i_ .__ i _ 85,672 00 t.__._ ,.. _,___250,00) ___ _ -0.3 3901-3902 ~__ _ 332.,829.00 ~ _ --r-- -- 337,301.00 ~ _ -----!-- ,63,049551 _ __ 337,301.00 ~ --- _ 0.00 I_ _ _. - . _._ 1. _ 0.0.% . _ TOTAL, EMPLOYEE BENEFITS ' -._____. ____ ____..__-______ ~ _ ____ 1,427,833.00 ~ 1,444,379.00 327,066.82 i __ 1,447,480.00 ~ _. __._ . _(3,101 00),x. ,._ -0.2 - - 300KS AND SUPPLIES Approved Textbooks and Core Curricula Materials Books and Other Reference Materials Materials and Supplies Noncapitalized Equipment Food TOTAL. BOOKS AND SUPPLIES AND OTHER OPERATING EXPENDITURES Subagreements for Services Travel and Conferences Dues and Memberships Insurance Operations and Housekeeping Services Rentals, Leases, Repairs, and Noncapitalized Improvements Transfers of Direct Costs Transfers of Direct Costs - Interfund Professional/Consulting Services and Operating Expenditures Communications TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 4100 I i 471,996 00 I I 774,318 00 ! I 380,384 65 ~ i 774,318 00 I I 0.00 ~ 0.0 4200 ! _ 0.00 I --__ 9,312A0 ~ 9,272 67 11,312 00 (2 ,000 00) i -21 5 % ~ . _ _ _ r --1-- _ _ - --- -- - - __ _ __. ._ ---- _ _ ._ . . _ 4300 ~ 374,008.00 I ~ --- 1,249,247.00 ~~ - 103,455.74 ~ 1,233,835 00 i 15,412 00 ! ~ 1.2 4400 7,000 00 I - -- i ~ 21,418 00 ' 2,412 43 _ 21,418 00 0 00 0.0°6 4700 ~ 0.00 0 00 I 00 0 0 00 0 00 0 0 _ _ 853,004.00 i 2,054,295 00 ~ .. . 495,525 49 ~ 2 040 883 00 i - -- __ 13 412 00 ~ 0.7 5100 I 520,46100 494,161001 78,123.34; 494,16100 0.00' 0.0% 5200 i 52,380 00 1 110,165 00+ 40,843_51 117,412.00 7 227.OOZ~ _6.6% _ _ _ _ __ __ _ _ _ . _ _ . 5300 , 0 00 . _ _ _ _._ r..... 0.00 i _- -._ 0 00 ! 0.00 I r-- 0.00 ~ 0.0 5400-5450 ? 0 00 ~ 0.00 ! 0 00 _ _ 0,00 ~ _ _ _ 0.00 ! 0.0 5500 ~ 0 00 0 00 0 00 ' 0 00 i 0.00 0.0 5600 000 3,00800 __1,03850 3006.00_' I __ 0.00 t.... 0.0% .._ __.... 5710 1,343,121 00 I 1,344,082 00 ! 0;00 ' i 1,344,082.00 i 0.00 ! ' 0.0% 5750 0 00 ri 0.00 0 00 ; 0 00 ; 0.00 0.0 5800 _ 1,181,_32300 1,332,800.001. 166,20106' 1,342,58900. .(9,789.00); -0.7% 5900 ~ __ ___ 5,484 00 , __ _ 5,484 00 ~ 0 00 5,484 00 0,00 0_0 x_____3,102,769,00_)____ 3_289,720.00 ~____ ___286,206:41 (___ 3306,736AO i_, __.__-_~17,016.0~!____-p,5_/ California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: fundi-a (Rev 07/07/2008) Page 7 Printed: 11/19/2008 3:25 PM 2008-09 First Interim Dublin Unified General Fund Oi 750930000000 Alameda County Restricted (Resources 2000-9999) Form 01 I Revenue, Expenditures, and Changes in Fund Balance CAPITAL OUTLAY Land Land Improvements Buildings and Improvements of Buildings Books and Media for New School Libraries or Major Expansion of School Libraries Equipment Equipment Replacement TOTAL, CAPITAL OUTLAY OTHER OUTGO {excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Inierdistrict Attendance Agreements State Special Schools Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools Payments to County Offices Payments to JPAs Transfers of Pass-Through Revenues To Districts or Charter Schools Codes To County Offices To JPAS Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 To County Offices 6500 To JPAs 6500 ROC/P Transfers of Apportionments To Districts or Charter Schools 6350, 6360 To County Offices 6350, 6360 To JPAs 6350, 6360 Other Transfers of Apportionments All Other All Other Transfers All Other Transters Out to All Others Debt Service Debt Service -Interest Other Debt Service -Principal TOTAL, OTHER OUTGO. (excluding Transfers of_Indirect Costs)_ DTHER OUTGO -TRANSFERS OF INDIRECT COSTS i Board Approved Projected Year Object ! Original Budget :Operating Budget Actuals To Date i Totals Difference % Diff {Col B & D) (E/B) I 6100 '______ 000 ~ 000 ; 000 ~_ 000 ~;-. 000;___ ___ 0;0% 6170 0.00 ' 0.00 i 0.00 ' 0.00 0.00 ! 0.0 6200 ! 0 00 0 00 0 00 i-- ,-- _. -__ -- 0 00 ~____ . -. __. __-_0.00_.; .- __ 0.0 6300 i_ i 000, __ ._..__000j___ _-.___.OOOI_.--.._ -.._._.000; _ _. _._.O.OOj__. _.0,0% 6400 ~.___ 0 00 D 00 i _ ___ _. _ 0 00 0 00 :..__... _....._0.00.,_..-- -- 0.0% I 6500 ~--- -- --- 0-~~-i--__ - ----- 0 00 ! _ ..__. 0 00 I_. -- --- - 0 00 i--_ _0 00 ~ _... .. 0.0% - I ---- -- 0 0o i _ _ ---- _ ,-- - _ 0 00 , --- - -, - -- 0 00 _ _ _ - -~- --- - 0 00 ' --- . _.._ _...; _ __ - 0 00 . ___ --- - -- - ., 0.0 7110 7130 7141 7142 7143 7211 7212 7213 7221 7222 7223 7221 7222 7223 7221-7223 7281-7283 7299 j i o.oo i j--- -- --- i o.oo I ---~-._. I o 00 ~ ____-_. 0 00 ' 000', 0.0% I :.---- 0.00 ' _ _ ... _...._-0 00 r _. ___. 0 00 ~ _ ._ - __ 0 00 _ - _. _. _ .0 00 , _ _ -0.0 000 i --...-------- I- -- - j 000 ----- i----- 000 _ _._ _ 1__._.. - 000 -- ---- I '- --- i ----~ 00 ~---- - ~___. ____.____0 00 ! 0 00 ~ 0 00 i 0.00 I _.-_--_ 0 00____ __0.0 ! i ! I ( 000. - _ - - _ , _ _ - .000 -- , _ ._ . _ 000' ..... _ _ _ . ,_ _ 0.00 _ ___ ~._ _ 000' _____ -i-._ _ 0.0% __.... i i 0.00 ,.- _. 0 00 0 00 0 00_I . _ _.._--- 0 00 ; 0 00 !___. __.-- 0 00 i_._.._ __ 0.0% I _ _ - __ _ - 0 00 !: _ . , O OO 0.00 .' _.... . - O OO i 0 00 ... _.. .. 0.0 OOO i_ ___ _ _ __ _ 000.'_ __ i __ O.OQ,- __ 0001 __ _ 000._._ __ 0.0% ~_ -_ _ __.._.__.. - 0 00 ' i.._ - _ 0 00 ~ _ _ ' _ 0 00.:... _ _ _ 0,00 ; 0.00 , _ _ 0.0 000;..._ ,._-_.._ _____.. 000, i__ ooo; _. ooo. ,_ _ 000; - ----- __. 0.0% ... i _ _______000 ~___. _... _._. 000 ~ -....._..---h--_.-_ .. 000: ._....__.- .-_._.. 000; _ _..._ ~..._.. 000', __ ..___-_._. j _._ 0.0% 0.00 __, 0.00 I-- --- .-- ----O.OOT-- ----- -....0.00 ---_... ~ ~. -.. _ . 2:00 ~ ___ _._.. 6.1.5,631,00-~ --- -_ -- - 0.00. ~ - - ~`0 0.00 0.00 0.00 7438 I 0.00 0.00____ - _ _______0 00 __ _ 0 00 .,__ _ _ _ 0 00 i __-. 0 0 7439 i 0 00 0 00 j 0 00 0 00 - -- 0 00 ~ _ _ 0 0 _ _ __ 615,631.00~ 615,631 00 I __ _. _ _ 210,872 00 _ _., i 615,631 00 j __. _ __ 0 00~ i 0 0% 7310 i 220,774.00 287,538.00 ! 340.67 ': I 287,538.00 , 0 00 ' 0.0 7350 000.'__-__ 000'. 0.00 ~ 0.00,; _ 0.00: 0,0% j 220,774.00 ! 287,538.00 , 340.67: 287,538.00: 0 00 : 0.0 Transfers of Indirect Costs Transfers of Indirect Costs - Interfund TOTAL, OTHER OUTGO -TRANSFERS OF INDIRECT COSTS ___ 12,640,277 00 )____ 14,135,581 00 _ 3 003,852 14 ~ 14 152,606.00_! (17,025 00~, .._ 0.1 California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: fundi-a (Rev 07/07/2008) Page 8 Printed: 11/19/2008 3:25 PM 2008-09 First Interim Dublin Unified General Fund Alameda County Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance i Board Approved Object Original Budget ~ Operating Budget ~ Actuals To Date LDescription _ Resource Codes Codes ~ (A) ! (Bl ~ (Cl (INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund From: Bond Interest and Redemption Fund Other Authorized Interfund Transfers In _(a) TOTAL, INTERFUND TRANSFERS IN____ _ _ INTERFUND TRANSFERS OUT To: Child Development Fund To: Special Reserve Fund To: State School Building Fund/ County School Facilities Fund To: Deferred Maintenance Fund To: Cafeteria Fund Other Authorized Interfund Transfers Out (b~ TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportjonments Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings Other Sources Transfers from Funds of Lapsed/Reorganized LEAs Long-Term Debt Proceeds Proceeds from Certificates of Participation Proceeds from Capital Leases Proceeds from Lease Revenue Bonds All Other Financing Sources USES Transfers of Funds from Lapsed/Reorganized LEAs All Other Financing Uses (dZTOTAL, USES i 8912 ~ 0.00 ! 0.00 ~i 0 01 75093 000000 ' Form 01 Projected Year ; Difference ! % Diff Totals (col B a D> ~FJB) 891a o.oo~_ o.oo ~ __ o.ooL o:oo ~ _ 891s ~ ~---.._,_.. 000 o.oo' _._ ,.._ __.._. ~.. __._ o.oo_! _ _ .. --i __ ooo_-__._. ___ .000;___ i r- j 0.00 0.00 ~ 0.00 i 0.00 ! 0.00 i 7611 i ' 0 00 ' 0 00 '. 0.00 0 00 f ; 0 ~0 ' I-- ----- --- -- _ - - - - --- - -- - - _._ - - --1. - . - - ---?--- - __. _ ___ 7612 i ----- 0.00 I, 0.00 ! ----------+-- 0.00 ~ T--- 0.00 ~ 0.00 7613 I--_ --..-_-- 0.00_-- ---_---_0 00 ! _....__ __.. 0:00 i 0.00._i__-_-- _-- 0.00. _ 0.0 7615 0 0o r _.i. 7616 --- -- 000. .._.. --- -~- ._ -----0.00.x.... ---.. _ .._ 000- i- _ _ 0 00 _ - - t __. _ -- - 0 00 -- - ~ _ 0.0% _- 7619 ~' __ _O.OQ ~ __-- .. 0 00_ 1 .___..-_. ..-..._ -__ 0 00 _._.. _, ~ _.. .... 0 00 ! __ _.,-__.._. _ 0 00 ~ .__..... ..__.. 0.0 ._. ~ 0.00 i 1 400 ~ 0.00 ' 0.00 1 0 00 i 0.0 8953 ~_ ~ i 0.00 ~ -~- -- .- 0.00 ~ _ .___ -- r _ 0 00 _ __ _ _ --~ - -- 0 00 i ~ ---- - 0.00 --- --- ~- - - 0.( ---- 8965 ~ I 0 00 _- i t 0 00 ' ~ 0 00 i ~ i 0 00. I , _ 0 00 i , i 0,( 8971 i 0.00 ' 0.00 0.00 0,00 ; 0.00 ; 0.( 8972 i. _ .._ _. ... 0.00 _ _.. 0 00 0.00 , 0.00.; 0 00 ; . 0.( 8973 i t - __ 0 00 .... _ _ -. .. 0.00 ' 0.00: 0.00 0.00 ; _ _ 0.( 8979 F 0 00 '~ 0 00 ' 0.00 ; 0.00 0 00 ~ 0.( ~ -- -,- -- 0001 - - - - ll _ _ -__ 000: - _._ OOO_.._ , 000,- -._._._OOOj__ _-.~:~ -_ __-~:4~+_..--- _._ _-0.00 i_--.._. Contributions from Unrestricted Revenues 8980 Contributions from Restricted Revenues 8990 Categorical Education Block Grant Transfers 8995 Transfers of Restricted Balances 8997 Categorical Flexibility Transfers per Budget Act Section 12.40 8998 TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: fundi-a (Rev 07/07/2008) '94,053.00 i 4,794,964.00: 0.00 ~ 4,794,964.00 0;00T OA% -- --f -- ---- --- _ ~ _ _ _-_ - _ _ __ - ~ _ 0.00 i 0 00 ' - T... _.- 0 00 ' 0 00 ' __.-__0 00 ~ 0.0 D DD ' --___ _ _ D DD i ___ _- D DO _.l_. _ D 00; _ _.._ D 00~_.__. .--- __ .0.0% _ __ ._ 0 00...- _ __ 0 00 'i 0 00.' 0 00_ i _ ... 0 00 ! _. ~:0:~ 0001 0001 000'; 000.'' -._._..._000' -- 0;0./ --- _ - ._ .._... ..._ . . ._..__ . __ ..._. '94,053 00 4 794,964 00 0 00 i _ 4,794,964 00 { _ 0 00 ! 0,0 0.00 Page 9 0.00 Printed: 11/19/2008 3:25 PM 2008-09 First Interim Dublin Unified Adult Education Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form Y11 escri lion Resource Codes Ob'ect Codes Original Budget A Board Approved Operating Budget B Actuals To Date C Projected Year Totals D Difference (Col 8 & D) E % Ditt Column B & D A REVENUES I 1) Revenue Limit Sources 8010-8099 0:00 0.00 0.00 - 0.00 '0:00 0.0 2) Federal Revenue 8100-8299 0.00 D.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 201,236.00 199,739.00 64,070.59 199,739.00 0.00 0.0 4) Other Local Revenue 8600-8799 6,100.00 15,571.00 20,137.21 15 571.00 0.00 0.0% 5 TOTAL REVENUES 207 336.00 184 168.00 43 933.38 164 168.00 8. EXPENDITURES 1) Certificated Salaries 1000-1999 109,617.00 109 617.00 22,582.43 109 617.00 0,00 0.0 2) Classified Salaries 2000-2999 31,613.00 33,113.00 6,176.94 33,113.00 0.00 0.0% 3) Employee Benefits 3000-3999 23.079.00 24,951.00 4,695.70 24 951.00 0,00 0.0% 4) Books and Supplies 4D00-4999 23,978.00 125 968.00 8 448.21 125,968.00 0.00 0.0 5) Services and Other Operating Expenditures 5000-5999 10 000.00 10,000.00 2,900.62 10 000.00 0.00 0.0°/, 6) Capital Outlay ~ 6000-6999 0.00 0.00 0.00 O.OD 0.00 0.0 7) Other Outgo (excluding Transfers of Indirect 7100-7299. Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0 B) Other Outgo - Transfers of Indirect Costs 7300-7399 9 049.00 14,285.00 0.00 14,285.00 0.00 0.0 9 TOTAL EXPENDITURES 207 336.00 317 934.00 44 8D3.90 317 934 00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5 - 89 0.00 133 766.00 870.52 133 766.00 D. ATHER FINANCING SOURCESNSES 1) Intedund Transfers a) Transfers In 6900-8929 0.00 0.00 0.00 0.00 O.DD 0.0 b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a)Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0:00 0.00 0:00.. - 0.00 0:00 0:0% 4 TOTAL OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00 California Dept of Etlucation SACS Financial Reporting Software - 2008.2.0 File. luntli-b (Rev 07/t 0/2006) page t Printed: ~ 1/19/2009 3:26 PM 2008-09 First Interim Dublin Unified Adult Education Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 111 escri tion Resource Codes Ob'ect Codes Original Budget A Board Approved Operating Budget B Actuals To Date C Projected Year Totals D DiNerence (Cot B & D) E DiN .Column B 8 D E. NET INCREASE (DECREASE) IN FUND BALANCE C + D4 0.00 133 766.00 870.52 133 766.00 F. FUND BALANCE, RESERVES 7) Beginning Fund Balance a) As of July 1 -Unaudited 9791 0.00 133,766.00 133,766.00 0.00 0.0 b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0 c) As of July 1 - Autlited (F1 a + F1 b) O.OD 133 766.00 - 133,766.00 d) Other Restatements 9795 0.00 0,00 - 0.00 0.00 0.0 e) Adjusted Beginning Balance (F1c + F7 d) 0.00 133 766.00 133,766.00 2) Ending Balance, June 30 (E + F1 e) 0.00 0.00 0.00 Components of Ending Fund Balance a) Reserve for Revolving Cash 9711 0.00 0.00 0.00 - Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 97t9 0.00 0.00 0.00 General Reserve 9730 0.00 0.00 0.00 Legally Restricted Balance 9740 0.00 0.00 0.00 b) Designated Amounts Designated for Economic Uncertainties 9770 0.00 0,00 0.00 Designated for the Unrealized Gains of Investments sand Cash in County Treasury 9775 0,00 0.00 -. 0.00 - ' Other Designa(ions 9780 0.00 0 00 0.00 . c) Undesignated Amount 9790 0.00 d Una ro riated Amount 9790 0.00 0.00 California Depl of Education SAGS Financial Reporting Software - 20082.0 File: lundi-b (Rev 07/10/2008) Page 2 Plinletl: 11/1 N2006 3:26 PM 2008-09 First Interim Dublin Unified Adult Education Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 111 escri lion Resource Codes Ob"ect Codes Original Budget A Board Approved Operating Budget B Actuals To Date C Projected Year Totals D Difference (Col B & D) E Ditt Column 8 & D FEDERAL REVENUE Interagency Contracts Between LEAs 8285 0.00 0.00 O.OD 0.00 0.00 0.0 3000-3299,4000-4139, NCLB / IASA 4201-4215, 4610, 5510 8290 0.00 0.00 0.00 0.00 0.00 0.0% Vocational and Applietl Technology Education 3500-3699 8290 0.00 0.00 0.00 0.00 0.00 0.0 Sale and Drug Free Schools 3700-3799 8290 0.00: .. 0 00- 0.00 - OAO 0 00 ~'.~0:'0%` JTPA/WIA 5600-5625 8290 0.00 0.00 0.00 0.00 0.00 0.0% Other Federal Revenue All Other 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE Other Slate Apportionments Adult Education Current Year 6390 8371 87,624.00 80 237.00 8,181.00 80,237.00 .00 .0% Prior Years 6390 8319 0.00 0.00 0.00 0.00 0.00 0.0 All Other State Apportionments -Current Year All Other 8311 0.00 0.00 0.00 D.DO 0.00 0.0% All Other Stale Apportionments -Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 13 612.00 19 502.00 5 689.59 19 502.00 0.00 0.0 % TOTAL, OTHER STATE REVENUE 201,236.00 199 739.00 64,070.59 199 739.00 0.00 0.0% OTHER LOCAL REVENUE Sales Sale o1 EquipmenL'9upplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00. 0.0% Interest 8660 1,500.00 20,171.00 21 670.21 20171.00 0.00 D-0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0 Fees and Contracts Adult Education Fees 8671 4 600.00 4,600.00 1 533.00 4 600.00 0.00 0.0 Interagency Services 8677 0:00 0.00 0.00 0.00 0.00 0.0 Other Local Revenue All Other Local Revenue 8699 0.00 0.00 O.OD 0.00 0.00 0.0 Tuition 6710 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL OTHER LOCAL REVENUE 6 100.00 15,571.00 2D 13721 15,571.00 0.00 0.0% TOTAL REVENUES 207 336.00 184 168.00 43 933.38 184 168.00 Calibrnia Dept o~ Etlucation SACS Financial Reporting Software - 2008.2.0 Flle: tuntli-b (Rev 07/10/2008) Page 3 Printed: 11/t 9/2006 3:26 PM 2008-09 First Interim Dublin Unified Adult Education Fund O1 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 111 escri tion Resource Codes Ob~ect Codes Original Budget A Boartl Approved Operating Budget B Actuals To Date C Projected Year Totals D Difference (Col B & D) E DiH Column B 8 D F CERTIFICATED SALARIES Certificated Teachers' Salaries 1 700 85,758.00 85 758.00 17,038.75 85,758.00 0.00 0.0 Certificated Pupil Support Salaries 1200 0.00 0.00 0.00 0.00 0.00 0.0 Certificated Supervisors' and Administrators' Salaries 1300 23,859.00 23,859.00 5 543.68 23 859.00 0.00 0.0 Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 109617.00 109617.00 22,582.43 109,617.00 0.00 0.0% CLASSIFIED SALARIES Classified InsWCtional Salaries 21 D0 3,600.00 4,600.00 299.53 4,600.00 0.00 0.0% Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0-00 D.00 0.00 0.0 Clerical, Technical and Office Salaries 2400 28 013.00 28 513.00 5,877.41 28,513.00 0.00 0.0 Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 31,613.00 33,113.00 6,176.94 33,113.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 9048.00 8,598.00 1,206.39 8164.00 434.00 5.0% PERS 3201 3202 2,644.00 2 644.00 554.12 2,857.00 213.00 -8.1 OAS DVMedicare/Alternative 3301-3302 - 4,257.00 4,760.00 1115.07 4,698.00 138.00 -2.9% Health and Welfare Benefits 3401-3402 480.00 480.00 ~ 109.55 481.00 1.00 -0.2 Unemployment Insuran;•e 3501-3502 54.00 446.00 93.33 446.00 ~ 0.00 0.0% Workers' Compensation 3601-3602 2,531.00 2580.00 578.86 2 580.00 D.00 0.0% 9 OPEB,Allocated 3701-3702 0.00 0.00 0-00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% PERS Reduction 3807-3BD2 1 007.00 1,007.00 211.12 1,088.00 81.00 -8.0% Other Employee Benefits 3901-3902 3 058.00 4 436.00 887.26 4 437.00 1.00 ~ 0.0% TOTAL, EMPLOYEE BENEFITS 23,079.00 24,951.00 4 695.70 24 951.00 0.00 0.0 BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.00 0.00 0.00 0.0 Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0 Materials and Supplies 4300 23 978.00 125 968.00 8,448.21 125 968.00 0.00 0.0 Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL, BOOKS AND SUPPLIES 23,978.00 125,968.00 .8,448.21 125 968.00 0.00 0.0 California Dept of Etlucation SACS Financial Reporting SoRwdre - 2008.2.0 Flle: funtll-D (Rev 07170/2008) Page 4 Printetl: r 1/7 N2006 3:26 PM 2008-09 First interim Dublin Unified Adult Education Fund 01 75083 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 111 escri tion Resource Codes Ob'ect Codes Original Budget A Board Approved Operating Budget B Actuals 7o Date C Projected Year Totals D Difference (Col B 8 D) E % Din Column B 8 D SERVICES AND OTHER OPERATING EXPENDITURES Subaqreements for Services 5100 D.OD 0.00 0.00 0.00 D.00 0.0% Travel and Conferences 5200 2,200.00 2 200.00 400.62 2,200.00 0.00 0.0% Dues and Memberships 5300 0.00 0.00 0.00 0.00 0.00 0.0 Insurance 5400-5450 0.00 O.DO 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0-00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0:00: - 0.00 0 00- 0:0%- Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0 Professional/Consulting Services and Operating Expenditures 5800 7,800.00 7,800.00 2 500.00 7 800.00 ~ 0.00 0.0% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 10,000.00 10,000.00 2,900.62 10,000.00 0.00 0.0 CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 D.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 62D0 0.00 0.00 0.00 0.00 0.00 0.0 Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment ReplacemeN 6500 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 O.DO 0.0% OTHER OUTGO (excluding Transfers o1 Indirect Costs) I Tuition Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 .00 .00 .00 .00 .00 .0 Payments to County Offices 7142 0.00 0.00 0.00 0.00 0.00 0.0 Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0°6 Debt Service Debt Service -Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0 Other Debt Service -Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL OTHER OUTGO ezcludin Transfers of Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.0 OTHER OUTGO -TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Inlerfund 7350 9,049.00 14 285.00 0.00 14,285.00 0.00 0.0 % TOTAL OTHER OUTGO -TRANSFERS OF INDIRECT COSTS 9 049.00 14 285.00 0.00 14,285-00 0.00 0.0% TOTAL EXPENDITURES 207 336.00 317 934.00 44 803.90 317 934.00 Calltornie Depl of Education SACS Financial Reporting Software - 2008,2.0 File'. I~ntll-b (Rev o7/10/2008) Page 5 Printed: 11/19/20D6 3:26 PM 2008-09 First Interim Dublin Unified Adult Education Fund O1 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 11 I % Din Board Approved Projected Year Difference Column Original Budget Operating Butlget Actuals To Date Totals (Col B & D) B & D Descri lion Resource Codas Ob'ect Cotles A B C D E F INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Intedund Transfers In 8919 0.00 0.00 0.00 0.00 O.DO 0.0 a TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 ~ 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 O.OD 0.00 0.00 0.00 0.00 0.0 Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0 b TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCESNSES SOURCES Other Sources Translers from Funds of Lapsed/Reorganized LEAs 8965 0.00 O.OD 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds Irom Certificates of Participation 8971 0.00 0.00 0,00 0.00 0.00 0.0 Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0 All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0 c TOTAL SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0 d TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions Irom Unresirictetl Revenues 8980 0:00 0.00 0.00. 0.00 '0'.00 ~ 0.0% Contributions from Restricted Revenues 8990 0.00 -0.00 - 0.00 .0.00 0.00 0.0% Categorical Education Block Gran! Transfers 8995 6.00 0.00 0:00 0:00 0:00 0.0% e TOTAL CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0,0% TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) - 0.00 0.00 0.00 0.00 Calilomie Dept of Eoucallon SnCS Financial Reporting Software - 2006.2.0 File-. luntli-b (Rev 07(10/2008) Page 6 Printetl: t 1/t Sr2006 3:26 PM 2008-09 First Interim Dublin Unified Cafeteria Special Revenue Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 131 escri tion Resource Codes Ob'ect Codes Original Budget A Board Approved Operating Budget 8 Actuals 7o Date C Projected Year Totals D Difference (Col B & D) E Diff Column B 8 D A. REVENUES 1) Revenue Limit Sources 8010-8099 45 000.00 100,000.00 100,000.00 100 000.00 0.00 0.0 2) Federal Revenue 8100-6299 186,000.00 186,000.00 5,897.49 186,000.00 0.00 0.0°ro 3) Other State Revenue 8300-8599 16,000.00 16,000.00 469.95 16 000.00 0.00 0.0 4) Other Local Revenue 8600-8799 1 302,703.00 1,302 703.00 341,870.81 1,302,703.00 0.00 0.0 5 TOTAL REVENUES 1 549 703.00 1 604 703.00 448 238.25 1 604 703.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 644,356.00 667,724.00 148 137.40 667,72x.00 0.00 0.0 3) Employee Benefits 3000-3999 216,772.00 218,718.00 46,706.54 218,718.00 0.00 0.0% 4) Books and Supplies 4000-4999 587 108.00 587,108.00 174 682.21 587,108.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 36 910.00 36 910.00 12,283.64 36,910.00 0.00 0.0 6)Capital Outlay 6000-6999 0.00 O.Ob 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 - 0.0% 6) Other Outgo -Transfers of Indirect Costs 7300-7399 74 007.00 74,919.00 0.00 74,919.00 0.00 0.0% 9 TOTAL EXPENDITURES 1 559 153.00 1 585 379.00 381 809.79 1 585 379.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES AS - B9 9 450.00 19 324.00 66 428.46 19 324.00 D. OTHER FINANCING SOURCES/USES 1) Intertund Transfers a) transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0 b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0 2) Other Sources/Uses a)Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3)Contributions 8980-8999 -0:00 0.00 0.00 0.00- 0!00 0.0% 4 TOTAL OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00 California Depf of Education SAGS Financial Reporting Soflvare - 2008.2.0 File. ~undi-b (Rev 07/t 0/2006) Page ~ Primed: 11/9/2006 3:26 PM 2008-09 First Interim Dublin Unified Cafeteria Special Revenue Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 131 escri tion Resource Codes Ob'ect Codes Original Budget A Board Approvetl Operating Budget B Actuals To Date C Projected Year Totals D Difference (Col B & D) E Diff Column B & D E. NET INCREASE (DECREASE) IN FUND BALANCE C + D4 9 450.00 19 324.00 66 428.46 19 324.00 F. FUND BALANCE, RESERVES 1) Beginning Fund Balance Unaudited 9791 l 1 A f J 74 679 00 50 440.00 - 50,440.00 0.00 0.0 y - s o u a) nts 9793 dit Ad tm A . 0 00 0.00 0.00 0.00 0.0 jus e u b) dit d (F1 F1 b f J l 1 A A . 74 679 00 50 440.00 50,440.00 y - u e a + ) s o u c) 9795 Oth t t t R , . 00 0 0.00 0.00 0.00 0.0 er a emen s es d) i i Bala e (Ftc F1 d) t d B Ad . 74 679 00 50 440.00 50 440.00 nn + jus eg ng nc e e) June 30 (E F1 e) di B l 2 E . 65 229 00 , 69 764.00 69 764.00 + ng a ance, ) n Components of Ending Fund Balance a) Reserve for h 9711 l i R C . 0 00 0.00 0.00 evo v as ng 9712 . 30 00 990 29 238.00 29236.00 Stores 9713 id E dit P , . 0 00 , 0.00 0.00 xpen ures repa 9719 . 0 00' - 0 00 - 0:00 All Others 9730 R 0:00' ~ 0 00 0 00 General eserve 9740 0:00 0.00 _ 0.00 Legally Restricted Balance b) Designated Amounts 9770 0 00 0.00 - 0.00 Designated for Economic Uncertainties Designated for the Unrealized Gains of 775 . 0 00 0.00 0.00 Investments and Cash in County Treasury 9 9780 . 00 34 239 40526.00 - - 40,526.00 Other Design ions 5310 9780 , . 239 00 34 Child Nutrition Program 5310 9780 . , 526.00 40 Child Nutrition Program 5310 9780 , 40,526.00 Child Nutrition Program 9790 0.00 - _ c) Undesignated Amount d Una ro riated Amount 9790 0.00 0.00 California Depr of Etlucation SACS Financial Reporting Soliv2re File: fundi-b (Rey 07/10/2008) 2006.2.0 Printed: 11/19/2006 3:26 Ph. 2008-09 First Interim Dublin Unified Cafeteria Special Revenue Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 131 escri tion Resource Codes Ob~ecf Codes Original Butlget A Board Approved Operating Budget B Actuals To Date C Projected Year Totals D Difference (Col B 8 D) E % Diff Column B 8 D F REVENUE LIMIT SOURCES Revenue Limit Transfers Unrestricted Revenue Limit Transfers -Current Vear 0000 8091 O.DO 0.00 0.00 0.00 0.00 0.0% All Other Revenue Limif Transfers -Current Year All Other 8091 45,000.00 100 000.00 100,000.00 100 000.00 0.00 0.0 Revenue Limit Transfers -Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL REVENUE LIMIT SOURCES 45 000.00 100 000.00 - 100 000.00 100,000.00 0.00 0.0 FEDERAL REVENUE - Child Nutrition Programs 8220 186,000.00 186,000.00 5,897.49 186 000.00 0.00 0.0 Other Fetleral Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL FEDERAL REVENUE 186,000.00 166000.00 5897.49 186,000.00 0.00 0.0% OTHER STATE REVENUE Child Nutrition Programs 8520 16,000.00 16 000.00 469.95 16 000.00 0.00 0.0 All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 16 000.00 16,000.00 469.95 16,000.00 0.00 0.0 OTHER LOCAL REVENUE Sales lies 8631 ment/Su i l f E S 0.00 0.00 0.00 0.00 0.00 0.0% p pp a e o qu Food Service Sales 8634 1 298,103.00 1 298103.00 341,522.91 1,298103.00 0.00 0.0% d Rentals 8650 a L 0.00 0.00 0.00 0.00 0.00 0.0 n eases Interest 8660 1,000.00 1000.00 347.90 1,000.00 0.00 0.0% e) in the Fair Value of Investments 8662 a D 0.00 0.00 0.00 0.00 0.00 0.0 ecre s Net Increase ( Fees and Contracts es 8677 i t I S 0.00 0.00 0.00 0.00 0.00 0.0% erv eragency c n Other Local Revenue al Revenue 8699 L All Oth 3 600.00 3,600.00 0.00 3,600.00 0.00 0.0 er oc TOTAL OTHER LOCAL REVENUE 1,302 703.00 1 302 703.00 341,870.81 1 302,703.00 0.00 0.0% TOTAL REVENUES 1 549 703.00 1 604 703.00 448 238.25 1 604 703.00 California Oepl of Education SACS Financial Reporting Software Flle: lundi-b (Rev 07/10/2008) 2008.2.0 Page 3 Printed: 11/19/2008 3:26 PM 2008-09 First Interim Dublin Unified Cafeteria Special Revenue Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 131 escri tion Resource Codes Ob~ect Codes Original Budget A Board Approved Operating Budget B Actuals To Date C Projected Year Totals D Difference (Col B 8 D) E Diff Column B 8 D F CERTIFICATED SALARIES - Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.00 0.00 0.00 D.0% Other Cenificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0% 70TAL CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% CLASSIFIED SALARIES Classified Support Salaries 2200 533 956.00 557 324.00 115,034.55 557,324.00 0.00 0.0 Classified Supervisors' and Administrators' Salaries 2300 71 560.00 71 560.00 21,308.88 71 560.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 38,840.00 38,840.00 11,793.97 38,640.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 644,356.00 667724.00 148,137.40 667,724.00 0.00 0.0% EMPLOYEE BENEFITS I STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 51,495.00 50393.00 10,780.90 50,283.00 110.00 0.2% OASDI/Medicare/Alternative 3301-3302 53,398.00 53,752.00 11,164.49 53752.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0 Unemployment Insurance 3501-3502 300.00 2,226.00 490.64 2,226.00 0.00 0.0% Workers' Compensation 3601-3602 12 736.00 12 965.00 2,936.26 13,075.00 110.00 -0.8 OPEB, Allocated 3701-3702 0.00 0.00 O.OD 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% PERS Reduction 3801-3802 19628.00 19,576.00 - 4,107.40 19,576.00 0.00 0.0% Other Employee Benefits 3901-3902 79 215.00 79,806.00 17 226.85 79,806.00 0.00 0.0 TOTAL EMPLOYEE BENEFITS 216,772.00 218,718.00 46 706.54 218,718.00 0.00 0.0 BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0 Materials and Supplies 4300 9 000.00 9,000.00 178.62 9 000.00 0.00 0.0 Noncapitalized Equipment 4400 5 000.00 5 000.00 0.00 5,000.00 0.00 0.0 Food 4700 573,108.00 573,108.00 174,503.59 573108.00 0:00 0.0% TOTAL BOOKS AND SUPPLIES 587,108.00 587 108.00 174 682.21 587 108.00 0.00 0.0 California Oepl of Education SACS Financial Reposing Souvra re File: luntli-b (Rev 07/10/2008) 2008.2.0 Printed: 11/1 Y2008 3:26 PM 2008-09 Firsi Interim Dublin Unified Cafeteria Special Revenue Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 131 escri tion Resource Codes Ob'ect Codes Original Budget A Board Approved Operating Budget B Actuals To Date C Projected Year Totals D Difference (Col B 8 D) E Ditt Column B 6 D SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 4,000.00 4 000.00 73.78 4 000.00 0.00 0.0°re Dues and Memberships 5300 0.00 0.00 0.00 0.00 0.00 0.0 Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0 I Rentals, Leases, Repairs, and Noncapitalized Improvements 5600- 15,000.00 15,000.00 8,188.50 15,000.00 0.00 0.0% . Transfers o1 Direct Costs 5710 0.00 0:00 0:00. 0.00 0:00 0:0% Transfers of Direct Costs - Inte rlund 5750 0.00 0.00 0.00 0.00 0.00 0.0% ProfessionaVConsulting Services and Operating Expenditures 5800 16 610.00 16,610.00 3,991.28 16,610.00 0.00 0.0 Communications 5900 1,300.00 1300.00 30.08 1,300.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 36 910.00 36 910.00 12,283.64 36,910.00 0.00 O.D CAPITAL OUTLAY Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0 Equipment 6400 0.00 0.00 0.00 0,00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0°/, TOTAL, CAPITAL OUTLAY - 0.00 O.DO 0.00 O.DO 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interes4 7438 0.00 0.00 0.00 0.00 0.00 0.0 Other Debt Service -Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL, OTHER OUTGO excludin Transfers of Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.0 OTHER OUTGO -TRANSFERS OF INDIRECT COSTS Transfers o1 Indirect Costs - Interfund 7350 74,007.00 74 919.00 0.00 74,919.00 0.00 0.0% TOTAL OTHER OUTGO -TRANSFERS OF INDIRECT COSTS 74 007.00 74 919.00 0.00 74,919.00 0.00 0.0°!0 TOTAL EXPENDITURES 1 559 153.00 1 585 379.00 381 809.79 1 585 379.00 Calilornia Depl of Education SACS Financial fteporling Sofiwdre - 2008,2.0 Plinletl' ~ 1/13~200e 3:26 PM File: iundi-b (Rev 07/10/2008) Page 5 2008-09 First Interim Dublin Unified Cafeteria Special Revenue Fund 01 750930000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 131 Dill Board Approved Projected Vear Difference Column Original Budget Operating Budget Actuals To Date Totals (Col 8 & D) 8 8 D Descri lion Resource Codes Ob~ect Codes A B C D E INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund 8916 0.00 0.00 0.00 0,00 0.00 0.0 Other Authorized Inledund Transfers In 8919 0.00 0,00 0.00 0.00 D.00 0.0 a TOTAL INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0 INTERFUND TRANSFERS OUT Other Authorizetl Intedund Transfers Oul 7619 0.00 D.00 0.00 0.00 0.00 0.0 b TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCESAISES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0 Long-Term Debt Proceeds Proceeds from Capital Leases ~ 8972 0,00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% c TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds f~cm Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 O.DO 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 D.DO 0.00 0.0 d TOTAL USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 O.D% Contributions from Restricted Revenues 8990 0.00 0.00 0:00 0.00. -0.00 0.0% orical Education Block Grant Transfers 8995 Cate 0.00 - 0.00 ~ 0.00 0.00 - 0.00 0.0 g 40 8998 er Budget Aci Section 12 orical Flexibility Transfers Cate - 0 00 ~ D.00 -0.00 0:00 - 0.00 0.0 . p g ~ e TOTAL CONTRIBUTIONS - - 0.00 - 0 00 D:00 - 1).00. - 0.00 OA/e TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) 0.00 0.00 0.00 0.00 - California Dept of Etlucaiion SACS Financial Reporting Sollware File: lUntli-b (Rev 07/1012008) 2008.2.0 Prinietl: 11/19!2008 326 PM 2008-09 First Interim Dublin Unitied Defe«ed Maintenance Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 141 i escri tion Resource Codes Ob'ect Codes riginal Budget A Board Approved Operating Budget B ctuals To Date C Projected Year Totals D Difference (Col B 8 D) E Ditt Column B & D F A. REVENUES 1) Revenue Limit Sources 8010-8099 - 000 - 0.00 0.00. 0:00 0.00 0.0% 2) Federal Revenue 8i 00.8299 0.00- : -0100 ':0.00. 0.00 0.00 0.0% ~ 3) Other Slate Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0 4) Other Local Revenue 6600-8799 - 7,000.00 7,000.00 1,585.00 7 000.00 0.00 0.0% 5 TOTAL REVENUES 7 000.00 7 000.00 1 585.00 7 000.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 115 194.00 116,266.00 70,686.64 116 266.00 0.00 0.0 3) Employee Benefits 3000.3999 25,199.00 25471.00 9,265.33 25,471.00 0.00 0.0% 4) Books and Supplies 4000-4999 33,500.00 60 400.00 18 317.87 60 400.00 O.DO 0.0% S) Services and Other Operating Expenditures 5000.5999 132 500.00 148 600.00 75,543.73 148,600.00 0.00 0.0% 6)Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Cosls) 7400.7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo -Transfers of Indirect Gosts 7300-7399 0:00-. . 0.00 - '0.00' 0-00- 0.00 0.0% 9 TOTAL EXPENDITURES 306 393.00 350 737.00 173 813.57 350 737.00 . C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5 - B9 299 393.00 343 737.00 172 228.57 343 737.00 D. OTHER FINANCING SOURCESNSES 1)Inlerfund Transfers a) Transfers to 8900-8929 0.00 214,000.00 214,000.00 . 214,000.00 0.00 0.0 b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0 2) Other Sources/Uses a)Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3)Contnbutions 8980-8999 0:00 0.00 . 0:00 0.00 0.00 0.0% 4 TOTAL OTHER FINANCING SOURCES/USES 0.00 214 000.00 214 000.00 214 000.00 California Dept of Etlucalion SnGS Financial Reporting Software File~funtli-b (Rev 07/1012006) 2006.20 3:26 PM 2008-09 First Interim Dublin Unified Deferred Maintenance Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 141 escri tion Resource Codes Ob~ect Codes Original Budget A Board Approved Operating Budget 8 Actuafs To Date C Projectetl Vear Totals D Difference (Col B 8 D) E DiH Column B 8 D F E. NET INCREASE (DECREASE) IN FUND BALANCE C + D4 299 393.00 129 737.00 41 771,43 129,737.00 F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 -Unaudited 9791 432,154.00 434,880.00 - 434,880.00 0.00 0.0 % b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0 c) As of July 1 - Audited (F1 a + Ft b) 432,154,00 434,880.00 434,BBD.00 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0 e) Adjusted Beginning Balance (F1 c + F1 d) 432 154.00 434,880.00 434,880.00 2) Ending Balance, June 30 (E+ F1 e) 132,761.00 305,143.00 305,143.00 Components of Ending Fund Balance a) Reserve for Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 - 0.00. 0.00 -0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 ~ C JC~'~ ~- C CG '~ O.DO - - General Reserve 9730 "-.00 ~ 0 00 - - 0 00 Legally Restricted Balance 9740 ~OG - r "~ D 0 , ~ b) DesignatedAmounts Designated for Economic Uncertainties 9770 _ _ _... _ _ 000 1I ' LO ' - 0 JO Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775 _ 0.00 _. _, I 0.00 ~ - 0.00 - Other Designations 9780 132 761.00 305,143.00 305,143.D0 - Deterred Maintenance Projects 6205 9780 , 761.00 132 Deferred Maintenance Projects 6205 9780 , 305,143.00 Deferred Maintenance Program 6205 9780 305,743.00 c) Undesignated Amount 9790 0.00 d Una ro riated Amount - 9790 0.00 0.00 California Depl of Etlucation SACS Financial Reporting Software File: lundi-b (Rev 07/10/2006) 2006.2,0 Printed'. 11/1&2006 3'26 PM 2008-09 First Interim Dublin Unified Deferred Maintenance Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 141 escri tion Resource Codes Ob'ect Codes Original Budget A ~ Board Approved Operating Budget B Actuals To Date C Projected Year Totals D Difference (Col B & D) E Difi Column B & D OTHER STATE REVENUE Deferred Maintenance Allowance 8540 0.00 0.00 0.00 0.00 0.00 0.0 All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE Sales Sale of EquipmenVSupplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Interest ~ 8660 7000.00 7,000.00 1,585.00 700D.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0 Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 O,DO 0.00 0.0 All Other Transfers In Uom All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL OTHER LOCAL REVENUE 7,000.00 7,000.00 1,585.00 7 000.00 0.00 0.0% TOTAL REVENUES 7 OD0.00 7 D00.00 i 585.00 7 000.00 California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: lundi-b (Rev 07/t0/2008) Page3 Primed: tt/t9'20083:27 PM 2008-09 First Interim Dublin Unified Deferred Maintenance Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 141 escri tion Resource Codes Ob~ect Code Original Budget s A Board Approved Operating Budget B Actuals To Date C Projected Vear Totals D Difference (Col B 8 D) E Diff Column 8 8 D CLASSIFIED SALARIES Classified Support Salaries 2200 115,194.00 116,266.00 70 686.64 116 266.00 0.00 0.0 Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL CLASSIFIED SALARIES 115,194.00 116,266.00 70,686.64 116,266.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 5,679.00 5,679.00 1,763.40 5,679.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 9,273.00 9,198.00 3,453.08 9198.00 0.00 0.0% Health and Welfare Benefits 3401-3402 O.DO 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 42.00 370.00 190.91 370.00 0.00 D.0% Workers'Compensation 3601-3602 2,124.00 2,143.00 1,214.41 2143.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 ~ 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% PERS Reduction 3801-3802 2,163.00 2 163.00 671.85 2,163.00 0.00 0.0% Other Employee Benefits 3901-3902 5,918.00 5,918.00 1,971.68 5,918.00 0.00 0.0 TOTAL EMPLOYEE BENEFITS 25199.00 25,471.00 9265.33 25471.00 0.00 0.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 33 500.00 60 400.00 18 317.67 60,400.00 0.00 0.0 Noncapitalized Equipment 4400 0.00 0.00 0.00 O.OD 0.00 0.0% TOTAL BOOKS AND SUPPLIES 33 500.00 60,400.00 18,317.87 60 400.00 0.00 0.0 SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services ~ 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Translers of Direct Costs 5710 0.00 0.00 0:00 0.00- .0.00 `0:0% Transfers of Direct Costs - Intedund 5750 0,00 0.00 0.00 0.00 0.00 0.0 Professional/Consulting Services and Operating Expenditures 5800 132,500.00 148,600.00 75543.73 148600.00 0.00 0.0% TOTAL SERVICES AND OTHER OPERATING EXPENDITURES 132,500.00 148,600.00 75,543.73 148 600.00 0.00 0.0 CAPITAL OUTLAY Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment Replacement 6500 0.00 O.DO 0.00 0.00 OAO 0.0 TOTAL CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service -Interest 7438 0.00 0.00 0.00 0.00 0.00 D.0% Other Debt Service -Principal - 7439 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL OTHER OUTGO excludin Translers of Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL EXPENDITURES 306 393.00 350 737.00 173 813.57 350 737.00 California Depl of Etlucation SACS Financial Reporting Software - 2008.2.0 File: luntli-6 (Rev 07/10/2008) Page 4 Primed: t 1/19/2008 3:27 PM 2008-09 First Interim Dublin Unitied Deferred Maintenance Fund 01 75093 0000000 Alameda County Revenues, Expenditures; and Changes in Fund Balance Form 141 Diff Descri tion Resource Cotles Ob'ect Codes Original Budget A Board Approved Operating Budget 8 Actuals To Dale C Projected Vear Totals D Difference (Col B 8 O) E Column 8 & D INTERFUND TRANSFERS INTERFUND TRANSFERS IN - From: General, Special Reserve, & Building Funds 8915 0.00 214,000.00 214,000.00 214 000.00 0.00 0.0 Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% a TOTAL, INTERFUND TRANSFERS IN 0.00 214,000.00 214,000.00 214,000.00 0.00 O.D% INTERFUND TRANSFERS OUT Other Authorized InteAund Transfers Ou( 7619 0.00 0.00 0.00 0.00 0.00 0.0 b TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 O.DO 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds ital Leases 8972 from Ca d P 0.00 0.00 0.00 0.00 0.00 D.0% p rocee s Sources 8979 All Other Financin 0.00 0.00 0.00 0-00 0.00 0.0 g c TOTAL SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES anized LEAs 7651 ds from La sed/Reor f f F T 0.00 0,00 0.00 0.00 0.00 0.0% g un p ers o rans 7699 i Fi U l O h 0.00 0.00 0.00 0.00 0.00 0.0 ses nanc ng l t er A d TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS - restricted Revenues 8980 t f U ib i 0.00. 0:00 0.00 .0.00 0.00- 0.0% n r ons rom Con ut tricted Revenues 8990 R ti h f 0.00 - 0.00 '0.00 0:00 O.OD 0.0 rom ons es Cont bu n Block Grant Transfers 8995 ati t i l Ed C 0.00 0.00 - 0.00 0.00 0.00 0.0% o uc a egor ca ~ e TOTAL, CONTRIBUTIONS 000- - 0.00 '. OOD 000 :0.00 : 0.0% TOTAL, OTHER FINANCING SOURCESlUSES (a - b + c - d + e) 0.00 214,000.00 214,000.00 214,000.00 Caliloinia Depl of Educaflon SAGS Financial Reponing Software File' funtli-~ (Rev 07/t0/2008) 2008.2.0 Printed: 11/19/2008 3:27 PM 2008-09 First Interim Dublin Unified Special Reserve Fund for Other Than Capital Outlay Projects 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 171 escri tion Resource Codes Ob ect Codes Original Budget A Board Approved Operating Budget B Actuals To Date C Projected Vear Totals D Difference (Col B & D) E Diff Column B 8 D A. REVENUES 1) Revenue Limit Sources 8010-8099 D.00 0.00 0.00 0:00 0.00 0.0 % 2) Federal Revenue 8100-8299 9.00. 0.00 0.00 0.00 0.00 0.0% 3) Olher State Revenue 8300-8599 0.00 0:00 0,00 0.00 -0.00 -. 0.0 4)OtherLocalRevenue 8600-8799 1,400.00 1,400.00 254.71 1400.00 0.00 0.0% 5 TOTAL REVENUES 1 400.00 1 400.00 254.71 1 400.00 B. EXPENDITURES 1)Certiticated Salaries 1000-1999 - 0:00 ~ 0.00• - 0.00 ~ 0.00 - 0:00 0.0% 2) Classified Salaries 2000-2999 0 00. 0.00 0.00 - 0:00 ~0 00 _ - 0.0 3) Employee Benefits 3000-3999 0:00 ~ 0.00 0.00 0.00 0:00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 '0.00 0.00 0.00 0-0 5) Services and Other Operating Expenditures 5000-5999 - 0 00.. 0:00 0.00 -0.00: 0.00 0.0% 6) Capital Outlay 6000-6999 - - 0.00. 0.00. 0.00 ~ - 0.00 . 0:00 0:0 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400 7499 O.OG '~ --- C i.C 0.00 0.00. 0.00. 0.0% 8) Other Outgo -Transfers of Indirect Costs 7300.7399 ~ _ _ G.oO ~- 0.09 ', 0 00` ~ ~ 0 00 - '0 00 ~ 0.0% 9 TOTAL EXPENDITURES 0:00 0.00 0 00'. .:0.00-. C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOU ES AND USES A5 - 89 1 400.00 1 400.00 254.71 1 400.00 ~~ D. OTHER FINANCING SOURCESNSES 1) Intertund Transfers a)Transfersln 8900-8929 D.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 300 000.00 300,000.00 0.00 300,D00.00 0.00 0.0 2) Other Sources/Uses a)Sources 8930-8979 0.00 0.00 D.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0 3) Contributions 8980-8999 0-00 0:00 0.00 0.00 0:00- 0.0% 4 TOTAL OTHER FINANCING SOURCES/USES 300 000.00 300 000.00 0.00 300 000.00 Calilomia Dept of Etlucation SACS Financial Reporting Software File. tuntli-b (Rev 07/10/2008) 2008.2.0 PrinlOd: 11/19/2008 3:27 PM 2008-09 First Interim Dublin Unified Special Reserve Fund for Other Than Capital Outlay Projects 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 171 escri tion Resource Codes Ob'ecf Codes Original Budget A Board Approved Operating Budget B Actuals To Date C Projected Year Totals D Difference (Col 8 8 D) E Dift Column B & D F E. NET INCREASE (DECREASE) IN FUND BALANCE C + D4 298 600.00 298 600.00 254.71 296 600.00 F, FUND BALANCE, RESERVES t) Beginning Fund Balance 9791 342 00 326 640 00 325 325 640.00 0.00 0.0 a) As of July t -Unaudited 9793 . , 00 0 . , 0 00 0.00 0.00 0.0 b) Audit Adjustments . 326 342 00 . 325 640 00 325,640.00 I c) As of July 1 -Audited (F1 a + F1 b) 9795 . 0 00 . 00 0 0.00 0.00 0.0% d) Other Restatements 1 . 342 00 326 . 640.00 325 325,640.00 e) Adjusted Beginning Balance (Ftc+ F d) E F . , 27 742 00 , 040.00 27 - 27.,040.00 + t e) 2) Ending Balance, June 30 ( Components of Ending Fund Balance a) Reserve for 9711 , . 0 00 , 000 0.00 Revolving Cash 9712 . 00' 0 -. 0 00.. 0 00 Stores 9713 . . O:bO - 0:00 -- 0-:00 Prepaid Expenditures 9719 00 0 0.00< ~ 0.00 All Others 9730 . . ~ 0:00 000 0.00. -- General Reserve 9740 0 00 0.00 0 OP _ Legally Restricted Balance b) Designated Amounts 9770 . 0 00 0.00 0.00 Designated for Economic Uncertainties Designated for the Unrealized Gains of 9775 . 0 00 0.00 _. 0.00 Investmentsand Cash in County Treasury 978D . 742 00 27 27 040.00 27,040.00 - Other Designatlone 9780 . , 742 27 00 , Other Designations 9010 9780 , . 27 040 00 - - Other Designations 9010 9780 , . 27,040.00 - - Other Designations 9010 9790 0.00 c) Undesignated Amount - d Una ro hated Amount 9790 0.00 0.00 California Dept 01 Etlucalion SACS Financial Reporting Sollware Fite: lundi-b (qev 07/10/2008) 2008.2.0 Printed: 11/19/2008 3:27 PN Page 2 2008-09 First Interim Dublin Unified Special Reserve Fund for Other Than Capital Outlay Projects O1 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 171 Dif1 Board Approved Projected Vear Difference Column Original Budget Operating Budget Actuals To Daie Totals {Col B & D) B & D Descri tion Resource Codes Ob'ect Codes A 8 C D E OTHER LOCAL REVENUE Sales Sale of EquipmenUSupplies 8631 0.00 0.00 0.00 0.00 0.00 0.0 Interest 8660 1,400.00 1,400.00 254.77 7,400.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 O.DD 0.00 0.00 0.0% TOTAL OTHER LOCAL REVENUE 1 400.00 1.400.00 254.71 1,400.00 0.00 0.0% TOTAL REVENUES 7 400.00 1 400.00 254.71 1 400.00 INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0% Olher Authorized Intedund Transfers In 8979 D.00 0.00 0.00 0.00 0.00 0,0% a TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: General Fund/CSSF 7612 300,000.00 300 000.00 O.DO 300,000.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0 To: Deferred Maintenance Fund 7615 0.00 0.00 0.00 0.00 0.00 D.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% b TOTAL, INTERFUND TRANSFERS OUT 300,000.00 300,000.00 0.00 300 000.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs- 8965 0.00 0.00 0.00 0.00 0.00 0.0% c TOTAL SOURCES 0.00 - 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% d TOTAL USES 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d) (300,000.00) (300,000.00) 0.00 (300,000.00) - California Oepl of Education SACS Financial Reponin9 Sollv2re File: lundi-b (Rev 07/10/2008) 2008.2.0 t 1/19/2008 327 PM 2008-09 First Interim Dublin Unified Building Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 211 escri Lion Resource Cotles Ob'ect Codes Original Budget A Board Approved Operating Budget B Actuals To Date C Projected Year Totals D Difference (Cot B 8 D) E Ditt Column B & D F 0. REVENUES 1) Revenue Limit Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 D.00 0.00 0.00 0.00 ~ 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 I 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 2 375,000.00 2,375,000.00 14,462.43 2 375,000.00 0.00 0.0 5 TOTAL REVENVES 2 375.000.00 2 375 000.00 14.462.43 2 375 000.00 B. EXPENDTURES 1)CertificatedSataries 1000-1999 - 0.00 ~ 0.00 0.00 0:00 0.00 0.0% 2) Classified Salaries 2000-2999 837,411.00 648,661.00 297,818.22 849,427.00 760.00 -0.1 3) Employee Benefits 3000-3999 204,458.00 224 309.00 72,876.57 224,384.00 75.00 0.0% 4) Books and Supplies 4000-4999 341,480.00 2 440 557.00 1,802,390.32 2,5T7 145.00 76,588.00 -3.1 5) Services and Other Operating Expenditures 5000-5999 2,649,296.00 3,499,749.00 343231.34 3,479,649.00 19,5D0.00 0.6% 6)Capital Outlay - 6000-6999 32,003275.00 36,001,821.00 7,796,198.87 37969,044.00 1,967,223.00 -5.5% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo -Transfers of Indirect Costs 7300-7399 -- 0.00 - : 0 00 - -0 00 0:00 0-:00 ~ ~ 0:0 9 TOTAL EXPENDITURES 36 035 922.00 43 014 497.00 10 312 515.32 45 039 643.00 C. EXCESS (DEFICIENCY)OF REVENUES OVER EXPENDITlp46S BEFORE OTHER FINANCING SOURCES AND USES AS - B9 33 660 922.00 40 639 497.00 10 298 052.89 42 664 643.00 - - D. OTHER FINANCING SOURCESNSES 1) Interiund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0 b) Transfers Out 7600-7629 0.00 214,000.00 214 000.00 214,000.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 - 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0 3) Contributions 8980-8999 0:00 0.00 0.00. 0.00 0:00 --0.0% 4 TOTAL OTHER FINANCING SOURCES/USES 0.00 214 D00.00 214 000.00 214 000.00 California Depl of Education SAGS Financial Reporting Software File: lundl-d (Rev 05/29/2008) 2008.2.0 Printed: 11/19/2008 3:27 PM 2008-09 First Interim Dublin Unified Building Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 21 I esch tion Resource Codes Ob'ect Codes Original Budget A Board Approved Operating Budget B Actuats To Date C Projected Year Totals D Difference (Col B & D) E Diff Column B & D E. NET INCREASE (DECREASE) IN FUND BALANCE C + D4 33 660 922.00 40 853 497.00 10 512 052.89 42 878 643.00 F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 -Unaudited 9791 56,195,860.00 64 932,904.00 64,932,904.00 0.00 0.0 b) Audit Adjustments 9793 0.00 833,762.00 833,762.00 0.00 0.0 c) As of July 1 -Audited (F1 a + F1 b) 56,195 860.00 64 099,142.00 64,099,142.00 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1 c + F1 d) 56,195,860.00 64,099,142.00 64,099 142.00 2) Ending Balance, June 30 (E + Ft e) 22,534,938.00 23,245,645.00 21,220 499.00 Components of Ending Fund Balance a) Reserve for Revolving Cash 9711 0.00 0.00 - -~ 0.00 _ Siores 9712 0.00, - 0:00 0.00 - - Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 ~ 0.00 - 0.00 - - 000' General Reserve 9730 0:00 . 0:00 ~ 0.00 Legally Restricted Balance 9740 0.00 0.00 O.DO b) Designated Amounts Designated for Economic Uncertainties 9770 _ - t~ DO '. - .0:00 - 0.00 Designated for the Unrealized Gains of Investments and Cash in County Treasury ~ 9775 0.00 O.DO 0.00 Other Designations 9780 22,534,938,00 23,245645.00 21,220,499.00 Measure B 9010 9780 1,317,754.00 Measure C Issue A 9010 9780 472,127.00 , Issue B 9010 9780 Measure C 20,805,057.00 , Measure 8 9010 9780 1,055,535.00 Issue A .9010 9780 Measure C 402 454.00 , Measure C Issue B 9010 9780 21,787 656.00 - - , Measure B 9010 9780 1,055,535.00 Issue A 9010 9780 Measure C 402,454.00 , Measure C. Issue B 9010 9780 19,762,570.00 c) Undesignated Amount 9790 0.00 d Una ro riated Amount 9790 0.00 0.00 California Dept of Etlucation SACS Financial Reporting Soliv2re File: luntli-tl (Rev 05/29/2008) 2008.20 Prinfetl~. 11/19r2008 3:27 PM 2008-09 First Interim Dublin Unified Building Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 211 escri lion Resource Codes Ob"ect Codes Original Budget A Board Approved Operating Budget B Actuals To Date C Projected Vear Totals D Difference (Col B & D) E Ditt Column B 8 D FEDERAL REVENUE FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0 Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE Tax Retie( Subventions Restricted Levies - Other Homeowners'Exemptions 8575 .00 .00 .00 .00 .00 .0% Other Subventions/ln-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0 All Other State Revenue 8590 O,DO 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE .0.00 0.00 0.00 0.00 0.00 0.0 OTHER LOCAL REVENUE County and DisMct Taxes Other Restricted Levies Secured Roll 8615 .00 .00 .00 .00 .00 .0% Unsecured Roll 8616 0.00 O.DO 0.00 0.00 0.00 0.0% P rior Years'Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8616 0.00 0.00 0.00 0.00 O.OD 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0 Community Redey?iopment Funds Not Subject to RL Deduction 8625 0.00 0.00 O.OD 0.00 0.00 0.0% Penalties and Interest from Delinquent Non-Revenue Limit Taxes 8629 0.00 0.00 O.DO 0.00 0.00 0.0% Sales Sale of EquipmenUSupplies 8631 0.00 0.00 0.00 0.00 0.00 0.0 Leases and Rentals 8650 0,00 0.00 0.00 0.00 0.00 0.0% Interest 8660 2,375 000.00 2,375 000.00 14,462.43 2 375 000.00 0.00 0.0 Net Increase (Decrease) in the Fair Value~of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other local Revenue All Other Local Revenue 0699 0.00 0.00 0.00 0.00 0.00 0.0 All Other Transfers In Irom All Others 8799 D.00 ~ 0.00 0.00 0.00 0.00 0.0 TOTAL OTHER LOCAL REVENUE 2,375,000.00 2,375 000.00 14 462.43 2 375 000.00 0.00 0.0 TOTAL REVENUES 2 375 000.00 2 375 000.00 14 462.0.3 2 375 000.00 California Dapl of Education SnCS Financial Reponing Software " 2008.2.0 _,. ,.._,.. ,.. .. ,..,., .._, o.. _.. ., Printetl: 11/19/2008 3:27 PM 2008-09 First Interim Dublin Unified Building Fund O1 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 21 I escri lion Resource Codes Ob'ect Codes Original Budget A Board Approved Operating Budget B Actuals To Date C Projected Year Totals D Difference (Col 8 & D) E Diff Column B 8 D CLASSIFIED SALARIES Classified Support Salaries 2200 63,276.00 63 276.00 20 779.74 64 036.00 760.00 -1.2 Classified Supervisors' and Administrators' Salaries 2300 531,485.00 524,985.00 168,180.17 524 985.00 0.00 0.096 Clerical, Technical and Office Salaries 2400 242 650.00 260 400.00 108 858.31 260,400.00 0.00 0.0 Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL, CLASSIFIED SALARIES 837,411.00 848,661.00 297,818.22 849 421.00 760.00 -0.1 EMPLOYEE BENEFITS STRS 3101-3102 8,480.00 0.00 O.DO 0.00 0.00 0.0% PERS 3201-3202 63 217.00 77,173.00 25 525.01 77,173.00 0.00 0.0 OASDUMedicare/Alternative 3301-3302 58 397.00 64 820.00 20 105.91 64 678.00 58.00 -0.1 % Health and Welfare Benefits 34013402 7,349.00 7,409.00 2 083.61 7,409.00 0.00 0.0% Unemployment Insurance 3501-3502 278.00 2 632.00 909.52 2,635.00 3.00 -0.1 Workers' Compensation 3601-3602 15 153.00 15,354.00 5 372.09 15 368.00 14.00 -0.1 OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0 % PERS Reduction 3801-3802 24,073.00 29410.00 9724.87 29,410.00 0.00 0.0% Other Employee Benefits 3901-3902 27,511.00 27,511.00 9 155.56 . 27,511.00 0.00 0.0 TOTAL, EMPLOYEE BENEFITS 204,458.00 224,309.00 72 876.57 224 384,00 75.00 0.0 % BOOKS AND SUPP4lES Books and Other Reference Materials 4200 0.00 0.00. 0.00 0.00 0:00 - b.0% Materials and Supplies 4300 10,000.00 137 720.00 58 823.34 139 130.00 1,410.00 -1.0 Noncapitalized Equipment 4400 331,480.00 2,302 837.00 1 743,566.98 2 378 015.00 75 178.00 -3.3 TOTAL, BOOKS AND SUPPLIES 341,480.00 2 440 557.00 1 802,390.32 2,517 145.00 76,588.00 -3.1 SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services ~ 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 13,000.00 13 000.00 1,993.18 13 000.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 O.DO 0.0 Operations and Housekeeping Services 5500 0.00 960.00 0.00 960.00 0.00 0.0 Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,000.00 14 153.00 4 454.92 14,153.00 0.00 0.0% Transfers o1 Direcl Costs 571 D 0.00.. 0.00 0.00 .0.00 0.00 0:0 Transfers of Direct Costs - Intedund 5750 0.00 0.00 0.00 0.00 0.00 0.0 Professional/Consulting Services and Operating Expenditures 5800 2,635,298.00 3,471,036.00 336 783.24 3,451,536.00 19,500.00 0.6 Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0 70TAL, SERVICE$_AND OTHER OPERATING EXPENDITURES 2,649,298.00 3,499,149.00 343,231.34 3,479 649.00 19,500.00 0.6 California Dept of Etlucation SACS Financial Reporting Software File: luntli-d (Rev 05/29/2008) 2008.20 2008-09 First Interim Dublin Unified Building Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 21 I escri tion Resource Codes Ob"ect Codes Original Budget A Board Approved Operating Budget 8 Actuals To Date C Projected Vear Totals D Difference ~ (Col B 8 D) E % Diff Column B & D I CAPITAL OUTLAY Land 6100 2,500.00 122,072.00 0.00 122,072.00 0.00 0.0%~ Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0 Buildings and Improvements o1 Buildings fi200 31,712.100.00 35,082 303.00 7 735 614.82 37,064,288.00 7,981,985.00 -5.6 Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0 . Equipment - 6400 288,675.00 797,446.00 60,584.05 782,684.00 74,762.00 1.9% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0%' TOTAL CAPITAL OUTLAY 32,003 275.00 36 001,821.00 7 796,198.87 37 969 044.00 1 967,223.00 -5.5 OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Translers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Repayment of State School Building Fund Aid -Proceeds from Bonds 7435 0.00 0.00 0.00 0.00 0.00 0.0 Debt Service -Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0 Other Debt Service -Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL, OTHER OUTGO excludin Translers of Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL EXPENDITURES 36 035 922.00 43 074 497.00 10 312 515.32 45 039 643.00 - California Depf of Educallon SACS Financial Reporting Sollware File: funtli-d (Rev 05/29/2008) 2008.2.0 Printed: t 1/19/2008 3:27 PM 2008-09 First Interim Dublin Unified Building Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 21 I Difl Descri tion Resource Codes Ob'ect Codes Original Budget A Board Approved Operating Budget B Actuals To Date C Projected Year Totals D Difference (Col B 8 D) E Column B 8 D INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized lntedund Transfers In 8919 0.00 O.DO 0.00 0.00 0.00 0.0% a TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 O.DO 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.090 To: Deferred Maintenance Fund 7615 0.00 214 000.00 214 000.00 214,000.00 0.00 0.0 OtherAUthorizedlnterfundTransfersOut 7619 0.00 0.00 0.00 0.00 0.00 0.0% b TOTAL, INTERFUND TRANSFERS OUT 0.00 214,000.00 214,000.00 214 000.00 0.00 0.0 OTHER SOURCESNSES SOURCES Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 0.00 0.00 0.00 0.0 Proceeds from Sale/Lease- Purchase o1 LandlBuildings 8953 0.00 0.00 0.00 0.00 0.00 O.D% Other Sources County School Building Aid 8961 0.00 D.00 0.00 0.00 0.00 0.0 Transfers Irom Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debl Proceeds ificates of Participation 8971 Proceeds from Ce 0.00 0.00 0.00 0.00 O.DO 0.0% rt Proceeds Irom Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0 Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0 c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0 USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% Uses 7699 All Other Financin 0.00 0.00 0.00 0.00 0.00 0.0% g d TOTAL USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS - Contributions Irom Unrestricted Revenues 8980 _ 0 0'? - - "0:00 0-.00 000 --0.00 0.0%. _ Contributions from Restricted Revenues 8990 C 00 - D 00 0.00 0:00. 0.00 ~ 0.0% __ e TOTAL CONTRIBUTIONS ____ G 6G ~ `:G OG 0,00 0.00 -0:00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 (214,000.00) (214,000.00) (214,000.00) California Depl of Education SACS Financial Reporting Software File: luntll-d (Rev 05/29/2008) 2008.2.0 Plinled: 11/19/2008 3:27 PM 2008-09 First Interim Dublin Unified Capital Facilities Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 251 escri lion Resource Codes Ob~eci Codes Original Budget A Board Approved Operating Budget 8 Actuals 7o Date C Projected Vear Totals 0 Difference (Col B 8 D) E DiH Column 8 d D A. REVENUES i 1) Revenue Limit Sources 8010-8099 0:00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0 4) Other Local Revenue 8600-8799 1 625,000.00 1,625 000.00 295,970.01 1 625,000.00 0.00 0.0 5 TOTAL REVENUES 1 625 000.00 1 625 000.00 295 970.01 1 625 000.00 B. EXPENDITURES 1)Cerlilicated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Glassitied Salaries 2000-2999 435,478.00 503,964.00 192,565.69 504 384.00 420.00 -0.1 3) Employee Benefits 3000-3999 121,312.00 131 114.00 42 655.01 131 163.00 49.00 0.0% 4) Books and Supplies 4000.4999 14,000.00 812,967.00 749 925.69 822 667.00 9 700.00 -1.2 5) Services and Other Operating Expenditures 5000-5999 307,295.00 804,766.00 241 705.17 824,043.00 19,277.00 -2.4 6) Capital Outlay 6000-6999 1 392 880,00 2 473 231.00 852 728.76 2 498 357.00 25,126.00 -1.0 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo -Transfers of Indirect Costs ~ 7300-7399 0 00.. °0 00- 0.00 0.00 0.00 0.0 9 TOTAL EXPENDITURES 2 270 965.00 4 726 042.00 2 079 580.32 4 780 614.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5 - 89 645 965.00 3 101 042.00 1 783 610.31 3 155 614.00 D. OTHER FINANCING SClURCESNSES 1) Intedund Transfers a) Transfers In 8900-8929 0.00 1,050,000.00 1,050 000.00 1 050 000.00 0.00 0,0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 ' 0.00 0.00 0.00 0.00 0.0% b) Uses 7630J699 0.00- 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 ~ 0,00 0.00. ~ 0.00 0.00 - 0:00 '0.0% 4 TOTAL OTHER FINANCING SOURCES/USES 0.00 1 050 000.00 1 050 000.00 1 050 000.00 Calilornla Dept of Etlucalion SACS Financial Reporting Software File: fundi-d (Rev 05/29/2006) 2006.2.0 Page t Prinletl: 11/1 N2006 3:26 PM 2008-09 First Interim Dublin Unified Capital Facilities Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes jn Fund Balance Form 251 escri tion Resource Codes Ob'ect Codes Original Budgei A Board Approved Operating Budget B Actuals To Date C Projected Vear Totals D Difference (Col 8 8 D) E Diff Column B & D E. NET INCREASE (DECREASE) IN FUND BALANCE C + D4 645 965.00 2 051 042.00 733 610.31 2 105 614.OD F. FUND BALANCE, RESERVES 1) Beginning Fund Balance 9791 375 00 2 603 529 00 199 4 4,199,529.00 0.00 0.0 a) As of July 1 -Unaudited , . 00 0 . , , 0 00 0.00 0.00 0.0 b) Audil Adjustments 9793 . 75 00 . 00 4 199 529 - 4 199 529.00 c) As of July 1 -Audited (Ft a + F1 b) . 2 603,3 0 00 , , . 00 0 ,- 0.00 0.00 0.0 d) Other Restatements 9795 . 375 00 2 603 . 529.00 4 199 4,199 529.00 _ e) Adjusted Beginning Balance (F1c + F1 d) . , , 00 1 957 410 , 487.00 148 2 . 2 093 915.00 2) Ending Balance, June 30 (E + F1 e) Components of Ending Fund Balance a) Reserve for 11 , , . 00 0 , , 0.00 0.00 1 97 Revolving Cash . 0 00 ~ 0,00 0.00 Stores 9712 971 . D 00 0.00 0.00 3 Prepaid Expenditures . 00. 0 0.00° - ~ -000 '. All Others 9719 . ___ 0.00 0 00 .0.00 General Reserve 9730 00 0 0 OD 0.00 Legally Restricted Balance 9740 b) Designated Amounts . 00 0 0:00 x'0:00 Designated for Economic Uncenainties 9770 Designated (or the Unrealized Gains of . 00 0 0 00 0.00 _. Investments and Cash in County Treasury 9775 . D0 1 957 410 . 00 148487 2 2,093915.00 9780 Other Designations , , . 4 0 . , Capital Building Projects 9010 9780 7,957, 70.0 148 487 00 2 Capital Projects 9010 9780 , , , 2 093,915.00 Capital Building Projects 9010 .9780 0.00 c) Undesignafed Amount 9790 ~t t tnannrnnriated Amount 9790 0.00 0.00 ~ California Dept 01 Education SACS Financial Reponing Software File: lundi-d (Rev 05/2N2008) 2008.2.0 Page 2 Printed: 11/19/2008 3:28 PN 2008-09 First Interim Dublin Unified Capital Facilities Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 251 Ditt Board Approved Projected Year Dltterence Column Descri lion Resource Codes Ob'ect Codes Original Budget A Operating Budget 8 Actuals To Date C Totals D (Col B & D) E B & D OTHER STATE REVENUE Tax Relier Subventions Restricted Levies -Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% Aft Ofher State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE County and District Taxes ' Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 6616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years'Taxes 8617 0.00 0.00 0.00 0,00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Oiher 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to RL Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0 Penalties and Interest from Delinquent Non-Revenue Limit Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0 Sales Sale of EquipmenUSupplies 8631 0.00 0.00 0.00 0.00 0.00 0.0 % Interest 8660 75,000.00 75,000.00 1,806.60 75,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 O.DO 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Mitigation/Developer Fees 8681 1,550000.00 1,550,000.00 292314.41 1550,000.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 1,849.00 0.00 0.00 0.0% All Other Transfers In from All Others - 8799 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL OTHER LOCAL REVENUE 1 625 000.00 1,625 000.00 295,970,01 1 625 000.00 0.00 0.0% TOTAL REVENUES 1 625 000.00 1 625 000.00 295 970.01 1 625 000.00 Calibmia Dept of Education SACS Financial Reporting Soflwa re File: luntli-d (Rev 05/29!2008) 2008.2,0 Printed: 11/19'2006 3:28 PM 2008-09 First Interim Dublin Unified Capital Facilities Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 251 escri tion Resource Codes Ob'ect Codes Original Butlget A Board Approvetl Operating Budget B Actuals To Date C Projected Vear Totals D Difference (Col B & D) E % Din Column 8 & D CERTIFICATED SALARIES Other Certificated Salaries 1900 0.00 0.00 0.00 0,00 0.00 0.0°ro TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0 CLASSIFIED SALARIES Classified Support Salaries 2200 67,230.00 107 559.00 57,514.41 107,559.00 0.00 0.0 Classified Supervisors' and Administrators' Salaries 2300 782 391.00 182 303.00 60,046.56 182,303.00 0.00 0.0 Clerical, Technical and Office Salaries 2400 I 103,372.00 103,372.00 - 33,789.76 103 372.00 0.00 0.0 Ocher Classified Salaries 2900 82485.00 710,730.00 47,274.96 111150.00 420.00 -0.4% TOTAL, CLASSIFIED SALARIES 435 476.00 503,964.00 192,565.69 504 384.00 420.00 -0.1 EMPLOYEE BENEFITS STRS 3101-3102 4 544.00 7,622.00 3,884.19 7 657.00 35.00 -0.5 PERS 3201-3202 35 701.00 36 691 .00 11,894.89 36 691.00 0.00 0.0 OASDI/Medicare/Alternative 3301-3302 30,232.00 32 437.00 10 916.72 32 443.00 6.00 0.0 Health and Welfare Benefits 3401-3402 2 867.00 2 897.00 860.95 2 897.00 0.00 O.D Unemployment lnsurance 3501-3502 167.00 2,001.00 618.55 2002.00 1.00 0.0% Workers' Compensation 3601-3602 8 097.00 9 380.00 3 486.66 9,387.00 7.00 -0.1 OPEB, Allocated 3701.3702 0.00 0.00 0.00 O.DO 0.00 0.0% OPEe, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% PERS Reduction i 3801-3802 13,599.00 13 981.00 4,531.97 13 981.00 0.00 0.0 Other Employee Benefits 3901-3902 26 1175.00 26 105.00 6,679.08 26,105.00 0,00 0.0% TOTAL, EMPLOYEE BENEFITS 121 312.00 131,114.00 42,655.01 131,163.00 - 49.00 0.0% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 ~ ~ r C~0 - - 0.00 -. - A.00 ~ " 0 00. ~ :0000 0;0% Books and Other Reference Materials 4200 ~ 0 GS 0 00 ~ `0 00 ~ `.0.00 -Q.00 ` 0.0°k Materials and Supplies 4300 6,000.00 92,263.00 60 834.80 95,263.00 3 000.00 -3.3 Noncapilalized Equipment 4400 8 000.00 720,704.00 689 090.89 727,404.00 6,700.00 -0.9 TOTAL, BOOKS AND SUPPLIES 14 000.00 812 967.00 749,925,69 622 667.00 9,700.00 -L2 SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0 Travel and Conferences 5200 9000.00 10,504.00 1 060.68 10,504.00 O.DO 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0 Operations and Housekeeping Services 5500 0.00 1 500.00 395.38 7,500.00 0.00 0.0 Rentals, Leases, Repairs, and Noncapilalized Improvements 5600 3,000.00 3,905.00 904.62 3 905.00 0.00 0.0 TransfersotDirectCosts 5710 0:00 0.00 0.00 -'0:00- 0:00 -0.0:/ Transfers of Direct Costs - Intertund 5750 0.00 0.00 0.00 0.00 0.00 0.0 Professional/Consulting Services and Operating Expenditures 5800 295,295.00 788 857.00 239 344.49 808,134.00 79,277,00 -2.4 Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 307,295.00 _. _ __ 804 766.00 241,705.17 824 043.00 19,277.00 -2.4 California Depl of Etlucafion SACS Financial Reponing Software File-. lundi-Q (Rev 05/29/2008) 2008.2.0 2008-09 First Interim Dublin Unified Capital Facilities Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 251 Descri tion Resource Codes Ob'ect Codes Original Budget A Board Approved Operating Budges 8 Actuals To Date C Projected Vear Totals D DiNerence (Col B 8 D) E % Difl Column B 8 D CAPITAL OUTLAY E Land 6100 0.00 40,000.00 0.00 40,000.00 0.00 0.0% i Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 1,364,680.00 2,371,100.00 852,728.76 2,391,515.00 20,415.00 -0.9% Books and Mediator New School Libraries - or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0 Equipment ~ 6400 20,200.00 62 131.00 0.00 66,842.00 4 711.00 -7.6 uipment Replacement 6500 E 0.00 0.00 0.00 0.00 0.00 0.0% q ~: TOTAL, CAPITAL OUTLAY 1 392,880.00 2,473 231.00 852 728.76 2,498,357.00 25 126.00 -1.0 OTRER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Ouf to All Others 7299 - 0.00 0.00 . 0.00 0.00 0.00 0.0 Debt Service Debt Service -Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service -Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO excludin Transfers of Indirect Costs 0.00 0.00 0.00 0.00 _ 0.00 0.0 TOTAL EXPENDITURES 2 270 965.00 4 726 042.00 2 079 580.32 4 780 614.00 -.. . . California Dept of Etlucalion SACS Financial Reporting Software Flee: wnai-a (Fav os/zwzooej 2008.2.0 Prinletl-. 11/19/2000 3:28 PM 2008-09 First Interim Dublin Unified Capital Facilities Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 251 Ditt Board Approved Projected Vear Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B d D Descri tion Resource Codes Ob'ect Codes A B C D E INTERFUND TRANSFERS i INTERFUND TRANSFERS IN Other Authorized Intedund Transfers In 8919 0.00 1,050,000,00 1,050,000.00 1,050 000.00 0.00 0.0 a TOTAL INTERFUND TRANSFERS IN 0.00 1,050,000.00 1,050,000.00 1,050,000.00 0.00 0-0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 D.00 0.00 0.0 Other Authorized Intertund Transfers Out 7619 0.00 0.00 O.OD 0.00 - 0.00 0.0% b TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0 OTRER SOURCES/USES SOURCES Proceeds Proceeds from Sale/Lease- Purchase of Land(Buildings 8953 0.00 0.00 0.00 O.DO 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0 Proceeds from LePSe Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0 c TOTAL,SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 O.DO 0.00 0.00 0.00 0.0 d TOTAL USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00" 0.00 0-00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00. 0.00 0:0% e TOTAL, CONTRIBUTIONS 0.00 0.00. 0.00 0.00 -:0.130 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 1,050,000.00 1,050,000.00 1,050,D00.00 Calilornia Dept 07 Education SAGS Financial Reporting Software File: lundl-tl (Rev 05/29/2008) 2008.2.0 Printed: 11/19/2008 3:28 PM 2008-09 Firsi Interim Dublin Unified County School Facilities Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 351 escri lion Resource Codes Ob~ect Codes Original Budget A Board Approvetl Operating Budget B Actuals To Date C Projected Vear Totals D Difference (Col 8 8 D) E Ditt Column 6 & D A. REVENUES 1) Revenue Limit Sources - 8010-8099 0 00 - 0:00 0:00 O.W 0:00 0:0% 2) Federal Revenue 8100-6299 0.00 D.OD 0.00 0.00 0.00 0.0% 3)OtherStateRevenue 8300-8599 20,220,572.00 20,220572.00 0.00 20,220,572.00 0.00 0.0% 4) Other Local Revenue 8600-8799 502 000.00 614,386.00 112,635.63 614 386.00 0.00 0.0 5 TOTAL REVENUES 20 722 572.00 20 834 958.00 112 635.63 20 834 958.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0:00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 I 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 8,310.00 0.00 8 310.00 0.00 0.0 5) Services and Other Operating Expenditures 5000-5999 38,500.00 72 178.00 5 275.94 72 178.00 0.00 0.0% 6)Capital Outlay 6000-6999 20,682000.00 21,274043.00 111,507.66 21274,043.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo -Transfers of Indirect Costs 7300-7399 u t~~ ~ 00 0 00 ~ 0 00 I _ A:00 - 0:0 9 TOTAL EXPENDITURES , 20 720 500.00 21 354 531.00 116 783.60 21 354 531.00 , C. EXCESS (DEFICIENCY) OF REVENUES - OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5 - B9 2 072.00 519 573.00 4 147.97 519 573.00 _ D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 O.OD 0.00 0.00 0.0 b)Transfers Out 7600-7629 0.00 1,050,000.00 1,050000.00 1050,000.00 0.00 0.0% 2) Other Sources/Uses a)Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0:0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 O.D% 3) ConMbutions 8980-8999 0:00 ~ 0.00 0.00 - 0:00. .0:00 O.Oq 4 TOTAL OTHER FINANCING SOURCES/USES 0.00 1 050 000.00 1 050 000.00 1 050 000.00 California Depf of Eoucation SACS Financial geporling Software Flle: funtli-tl (lieu 05/29/2006) 2008.2.0 11/19/2006 3:28 PM 2008-09 First Interim Dublin Unified County School Facilities Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 351 escri lion Resource Codes Ob~ect Codes Original Butlget A Board Approved Operating Butl9et B Actuals To Date C Projected Year Totals D Difference (Col B 8 D) E Diff Column B & D F E. NET INCREASE (DECREASE) IN FUND BALANCE C + D4 2 072.00 1 569 573.00 1 054 147.97 1 569 573.00 F, FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unauditetl 9791 I 179 285 00 686,684.00 ,686,684.00 .00 .D b) Audit Adjustments 9793 . , O OD 0.00 0.00 0.00 0.0 c) As of July 1 -Audited (Fla + F1 b) . 179 285 00 1 686 684.00 1 686,684.00 d) Other Restatements 9795 . , 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1 d) 179 285.00 1 686,684.00 1,686,684.00 June 30 (E + F1 e) 2) Ending Balance 357.00 181 117,111.00 117 111.00 , Components of Ending Fund Balance a) Reserve for Revolving Cash 9711 , 0.00 0 00 0.00 `- - - ~ _ Stores 9712 - 0:00 0:00 b:00 aid Expenditures 9713 Pre 0.00 0.00 0.00 p All Others 9719 0.00 0:00' - 0.00 General Reserve 9730 0:00' 0.00 0.00 Restricted Balance 9740 Le all 0.00 0.00 0.00 y g b) Designaietl Amounts nated for Economic Uncertainties 9770 Desi 0 00 0.00 0:00 g Designated for the Unrealized Gains of 9775 and Cash in Coun Treasu I t t . 0 00 0.00 _ - 0.00 .- ty ry nves men s ns 9780 ti i Oth D . 357 00 181 111.00 117 ~ 116,111.00 er gna o es tion 7710 9780 l Co t F ll S h . , 74 745 00 , - ns ruc a on c oo n 7710 9780 l C tr ti h G S , . 48 822 00 ons uc o reen c oo 7710 9780 t ti lb S h l C K . , 72 00 ruc on oo ons o c 9010 9780 t it l B ildi P C . 57 778 00 ng rojec s ap a u ction 7710 9780 ll h ol Co str F S , . 634.00 93 on n u a c o 7710 9780 l C t ti lb S h K , 22 477.00 ons ruc on oo o c jects 9010 9780 it ildi Pr l B C , 1 000.00 ng a u o ap ction 7710 9780 tr ll S h l C F , 93,634.00 on u a c oo ons ction 7710 9780 st K lb S h l C 22,477.00 on ru o oo c unt 9790 i d A d t U 1,000.00 gna es e mo c) n d Una ro riated Amount 9790 0.00 0.00 Calilornia Depl oI Education SACS Financial Reponing Software File: Ivndi-d (Rev 05/29/2008) 2008.2.0 Printed: 11/1&2008 3:20 PM 2008-09 Frst Interim Dublin Unified County School Facilities Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 351 escri lion Resource Codes Ob'eet Codes Original Budget A Board Approved Operating Budget B Actuals To Date C Projected Vear Tolals D Difference (Col B 8 D) E Ditt Column B 8 D FEDERAL REVENUE Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL, FEDERAL REVENUE. 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE School Facilities Apportionments 8545 20 220,572.00 20,220,572.00 0.00 20,220 572.00 - 0.00 0.0 % Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL OTHER STATE REVENUE 20,220,572.00 20,220,572.00 0,00 20,220,572.00 0.00 0.0% OTHER LOCAL REVENUE Sales Sale of EquipmenVSupplies 8631 0.00 0.00 0.00 0.00 0.00 0.0 Leases and Rentals 8650 0.00 0.00 0,00 0.00 0.00 0.0% Interest 8660 502,000.00 614386.00 112,635.63 614,386.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 - 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 6799 0.00 0.00 0.00 0.00 0.00 D.0 TOTAL OTHER LOCAL REVENUE 502,000.00 614,386.00 112 635.63 614,386.00 0.00 0.0 TOTAL REVENUES 20 722 572.00 20 634 956.00 112 635.63 20 634 958.00 California Depl of Etlucalion SACS Financial Reponinq Sollware - 2006.2.0 2008-09 First Interim Dublin Unified County School Facilities Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 351 escri tion Resource Codes Ob~ect Codes Original Budget A Board Approved Operating Budges B Actuals To Date C Projected Year Totals D DiNerence (Col B & D) E Diff Column B & D CLASSIFIED SALARIES Classilied Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0 Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0% I Clerical, Technical and Office Salaries 2400 0.00 0.00 ~ 0.00 0.00 0.00 0.0 Other Classilied Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 O.D% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0 PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 O.DO 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3507-3502 0.00 0.00 0.00 0.00 0.00 0.0% W orkers'Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0% Allocated 3701-3702 OPEB 0.00 0.00 0.00 0.00 0.00 0.0% , Active Employees 3751-3752 OPEB 0.00 0.00 0.00 0.00 0.00 0.0% , PERS Reduction 3801-3802 0.00 0.00 0.00 0.00 0.00 O.D% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 D.0 BOOKS AND SUPPLIES Books and Other Reference Materials 4200 ~ or ~ '_ 0.00 - - -0.00 ~. 0:00 ~ 0,00 0:0:/ Materials and Supplies 4300 O.DO 123.00 0.00 123.00 0.00 D.0 Noncapilalized Equipment 4400 0.00 8,787.00 0.00 8187.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 8,310.00 0.00 B 310.00 0.00 0.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0 Travel and Conferences 5200 0.00 0.00 0.00 0.00 O.DO 0.0 Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 1,000.00 1,000.00 1,000.00 0.00 0.0% and Noncapitalized Improvements 5600 Rentals Leases Repairs 0.00 0.00 0.00 0.00 0.00 0.0 , , , Transfers of Direct Costs 5710 0:00 O.Op 0.00 0.00 0.00 0:0 % Transfers of Direct Costs - Intertund 5750 0.00 0.00 0.00 0.00 0.00 0.0 Professional/Consulting Services and Operating Expenditures 5800 38,500.00 71178.00 6275.94 71,178.00 0.00 0.0% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL SERVICES AND OTHER OPERATING EXPENDITURES 38 500-00 72 778.00 5 275.94 72 178.00 0.00 0.0 California Dept o1 Education SACS Financial Reporting Software - 2008.2.0 „___. Printed: 11/1&2008 3:28 PM 2008-09 Firsl Interim Dublin Unified County School Facilities Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 351 escri tion Resource Codes Ob~ect Codes Original Budget A Board Approved Operating Budget 8 Actuals To Date C Projected Year Totals D Difference (Col B d D) E Ditt Column B 8 D F CAPITAL OUTLAY Land 6100 0.00 6,736.00 0.00 6 736.00 0.00 0.0 Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0 Buildings and Improvements of Buildings 6200 19,882 000.00 20 467,307.00 111 ,507.66 20 467,307.00 0.0,0 0.0 Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0 Equipment 6400 800,000.00 800,000.00 0.00 800,000.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL CAPITAL OUTLAY 20,682,000.00 21,274,043.00 111,507.66 21,274,043.00 O.DO 0.0% OTHER OUT00 (excluding Transfers of Indirect Costs) Other Transfers Oul Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 .00 .00 .00 .00 .00 .0 To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0 To JPAs 7213 0.00 0.00 0.00 0.00 O.DO 0.0 All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0 Debt Service Debt Service -Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0 Other Debi Service -Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL, OTHER OUTGO excludin Transfers of Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL EXPENDITURES 20 720 500.00 21 354 531.00 116 783.60 21 354 531.00 California Dept of Eoucation SAGS Financial Reporting Software File: luntll-o (Rev 05/2N200B) zooe.z.o 2008-09 First Interim Dublin Unified County School Facilities Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 351 Din Descri tion Resource Codes Ob'ect Codes Original Budget A Board Approved Operating Budget B Actuals To Date C Projected Year Totals D Difterence {Col B 8 D) E Column B 8 O INTERFUND TRANSFERS INTERFUND TRANSFERS IN To: State School Building Fund/ County School Facilities Fund From: All Other Funds 8913 - O.DO 0.00 0.00 0.00 0.00 0.0 Other Authorized Iniertund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% a TOTAL INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ Gounry School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0 Other Authorized Intedund Transfers Out 7619 0.00 1,050,000.00 1,050,000.00 1,050,000.00 0.00 0.0% b TOTAL INTERFUND TRANSFERS OUT 0.00 1,050,000.00 1,050000.00 1050,000.00 0.00 0.0% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale/Lease- Purchase of LandlBuildings 8953 0.00 0.00 0.00 0.00 0.00 0.0 Other Sources Transfers lrom Funds o1 Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debf Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 _ 0.00 0.0 Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0 Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0 All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0 c TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES sed/Reorganized LEAs 7651 Transfers o1 Funds from La 0.00 0.00 0.00 0.00 0.00 0.0 p tl TOTAL USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS - - Contributions from Unrestricted Revenues 8980 0 00. - ~ 0:00-. -- 0.00 - 0.00 .0.00. - 0.0% Contributions From Restricted Revenues 8990 0.00 QGO ~ 0 00 - 0 00 ~ UC 1 0.0 ~ ~ . orical Education Block Grant Transfers 8995 Cate - 0.00 G r, 0.00 - 0 00 - O.UG 0.0 g e TOTAL CONTRIRUTIONS 0 00 - C GG ' 0 00 -0:00 . - 0 00 b.0% TOTAL, OTHER FINANCING SOURCESlUSES (a - b + c - d + e) O.OD (1,050,000.00) (1,050,000.00) (1,050,000.00) ~ -- Calilornla Dept or EtluCalion SACS Financial Reporting Sollware - 2008.2.0 _ Printetl: 11//9/2008 3:28 PM 2008-09 First Interim Dublin Unified Bond Interest and Redemption Fund Ot 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 511 - Descri lion Resource Codes Ob'ect Codes Original Budget A Board Approved Operating Budget 8 Actuals To Date C Projected Year Totals D Difference (Col B & O) E % Din Column B & D F A. REVENUES ', 1) Revenue Limit Sources 8010 8099 '~ I 0 Ov ! _ 0.00 - 0.00 -0.00 - - - 0:00 0:0% . 2) Federal Revenue 8100-8299 _ ___ 0.00 0.00 0.00 0.00 0.00 0.0% 3)Other State Revenue 8300-8599 19400.00 19,400.00 0.00 19,400.00 0.00 0.0% 4) Other Locaf Revenue 8600-8799 6 345,485.00 6 345 485.00 327 595.83 6,345 485.00 0.00 0.0 5 TOTAL REVENUES 6 364 885.00 6 364 885.00 327 595.83 6 364 885.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00. 0.00 0.00 0:00 0.00 0.0% 2) Classilied Salaries 2000-2999 -0.00 0:00 0.00 0.00 0.00 0.0 3) Employee Benefits 3000-3999 0.00 000 0.00 0.00 0.00 0.0% 4)Books and Supplies 4000-4999 0:00. 00:' 0:00 0.00 0.00 -0.0% 5) Services antl Other Operating Expenditures 5000-5999 0 00 0 G6' ~ - 0 00.. 0.00: 0:00 -0.0 % 6) Capital Outlay 6000-6999 ~ 0 00. 0 00 - 0.00 . ~ 0.00. 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 7,974,742.00 7 974,742.00 4 697,561.26 7,974 742.00 0.00 0.0% o-Transfers oflndirectCosts 7300-7399 rOut Oth 8 000: . 000 0.00 0,00 0.00. 0.0%- g ) e 9 TOTAL EXPENDITURES 7 974 742.00 7 974 742.00 4 697 561.26 7 974 742.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SO °C ES AND USES A5 - 89 1 609 857.00 1 609 857.00 4 369 965.43 1 609 857.00 . D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers 8900-8929 T I f 0.00 0.00 0.00 0.00 0.00 0.0% ers rans n a) t 7600-7629 f b O T 0.00 0.00 0.00 0.00 0.00 0.0% ers u ) rans 2) Other Sources/Uses 8930-6979 S 0.00 0.00 0.00 0.00 0.00 0.0% ources a) 7630-7699 U 0,00 O.DO 0.00 0.00 0.00 0.0% ses b) 8980-8999 t ib ti 3 C 0.00 0:00 0;00. 0.00 ~ - 0.00 0.0 %~ r u ons ) on 4 TOTAL OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00 . California Depl of Eoucation SACS Financial Reporting Spflv2re File: funtli-d (Rev 05/29/2008) 2008.2.0 Printed', 11/19/2008 3:29 PM 2008-09 First Interim Dublin Unified Bond Interest and Redemption Fund 01 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 511 Descri lion Resource Codas Ob~ect Codes Original Budget A Board Approved Operating Budget B Actuals To Date C Projected Vear Totals D Difference (Col B & D) E DiN Column B & D F E. NET INCREASE (DECREASE) IN FUND BALANCE C + D4 1 609 857.00 1 609 857.00 4 369 965.43 i ~ 1 609 857.00 F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unautlited 9791 5 620 OB7.00 6,789,629.00 - 6,789 629.00 0.00 0.0 b) Audit Adjustments 9793 0.00 833,762.00 833,762.00 0.00 0.0% c) As of Juty 1 -Audited (F1 a + Fi b) 087 00 5 620 7 623 391.00 7,623,391.00 d) Other Restatements 9795 . , 0.00 , 0.00 0.00 0.00 0.0°ib e) Adjusted Beginning Balance (F1 c + F1 d) 620 087.00 5 7,623,391.00 7,623,391.00 June 30 (E + Ft e) 2) Ending Balance , 4 010 230.00 6,013,534.00 6,013,534.00 , Components of Ending Fund Balance a) Reserve for Revolving Cash 9711 0:00 0.00 0:00 Stores 9712 0.00 - 0.00 - 0.00 enditures 9713 Pre aid Ex 0,00 0:00 0.00 p p All Others 9719 0,00 0:00 0.00 General Reserve 9730 000 - npn _ - 0.00 Restricted Balance 9740 Le all - A 00 n J~ '000 y g b) Designated Amounts nated for Economic Uncertainties 9770 Desi - 0 00 0.00. . - 0.00 g Designated for the Unrealized Gains of 9775 Treasu Investments a d Cash in Count 0 00 0.00 _ - - 0.00 y ry nations 9780 Oth si D . 0 00 - D.00 - - ~ 0 00- g er e ted Amount 9790 i U d . 6 013 534.00 es gna c) n d Una ro riated Amounf 9790 4 010 230.00 6 013 534.00 Calitnrnia Dept of Eoucation SACS Financial Reporting Sollware - 2008.2.0 _ _ Prinfetl: t 7/19/2008 7'29 PM 2008-09 First Interim Dublin Unified Bond Interest and Redemption Fund 01 75093 OOOOOOC Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 511 escri tion Resource Codes Ob~ect Cotles Original Budget A Boartl Approved Operating Budget 8 Actuals To Date C Projected Year Totals D Difference (Col B & D) E Diff Column 8 8 D F FEDERAL REVENUE Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE Tax Relies Subventions Voted Indebtedness Levies Homeowners'Exemptions 6571 9,400.00 9400.00 .00 9,400.00 .00 .0% Other Subventions/ImLieu Taxes 8572 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL, OTHER STATE REVENUE 19,400.00 19,400.00 0.00 19,400.00 0.00 0.0 OTHER LOCAL REVENUE County and District Taxes Voted Indebtedness Levies Secured Roll 8611 ,591224.00 591224.00 4,921.97 591,224.00 .00 .0% Unsecuretl Roll 8612 166 100.00 166 100.00 157 743.20 166,100.00 0.00 0.0% Prior Years' Taxes 8613 66 051.00 66 051.00 74,042.72 66,051.00 0.00 0.0 Supplemental Taxes 8614 378,471.00 378 471.00 42,93fi.92 378,471.00 0.00 0.0 Penalties and Interest from Delinquent Non-Revenue Limit Taxes 6629 0.00 0.00 - 0.00 0.00 0.00 0.0 Interest 8660 143639.00 143639.00 2,048.98 143,639.00 0.00 0.0% Net Increase (Decrease) in the Fair Value or Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0 Other Local Revenue Ail Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0 All Other Transfers I,n from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0 TOTAL, OTHER LOCAL REVENUE 6,345,465.00 6 345,485.00 327 595.83 6 345,485.00 0.00 0.0 TOTAL REVENUES 6 364 885.00 6 364 885.00 327 595.83 6 364 885.00 OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Bond Redemptions 7433 3,375,000.00 3,375 000.00 1 810,000.00 3 375 000.00. 0.00 0.0 Bond Interest and Other Service Charges 7434 4 599,742.00 4,599,742.00 2 887,561.26 4,599,742.01) 0.00 0.0 Debt Service -Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0 Other Debt Service -Principal 7439 0.00 O.OD 0.00 0.00 0.00 0.0 TOTAL OTHER OUTGO excludin Transfers of Indirect Costs 7,974 742.00 7,974 742.00 4 697 561.26 7 974,742.00 0.00 0.0% TOTAL EXPENDITURES 7 974 742.00 7 974 742.00 4 697 561.26 7 974 742.00 Calilornia Dept of Etlucation SACS Financial RepoAing Soltware - 2008.2.0 File: luntli-tl (Rev 05/29/2008) Page 3 PriMetl: 11/19/2008 3:29 PM 2006-09 First Interim Dublin Unified Bond Interest and Redemption Fund Ot 75093 0000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 51 I OiH Board Approved Projected Vear Difference Column Original Budget Operating Budges Actuals To Date Totals (Col B & D) B 8 D Descri lion Resource Codes Ob'ect Codes A B C D E INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Intertund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% a TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: General Fund 7614 0.00 0.00 0.00 0.00 0.00 0.0 Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% b TOTAL INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCESNSES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 O.DO 0.00 O.DO D.00 0.00 0.0% All Other Flnancing Sources 8979 0.00 D.00 0.00 0.00 0.00 0.0 c TOTAL SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% Atl Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% d TOTAL USES 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d) 0.00 0.00 0.00 0.00 California Depl of Etlocation SACS Financial Reporting Software File'. funds-d (Rey 05/2&2008) 2008.2.0 Printed: 11/19/2008 3:29 PM First Interim Dublin Unified 2008-09 INTERIM REPORT 01 75093 000000( Alameda Couniy AVERAGE DAILY ATTENDANCE Form A ESTIMATED ESTIMATED ESTIMATED REVENUE LIMIT ADA ESTIMATED REVENUE LIMIT ADA PERCENTAGE Descri lion REVENUE LIMIT ADA Original Butlget A Board Approved Operating Budget B P-2 REPORT ADA Projected Year Totals C Projected Year Totals D DIFFERENCE (Col. D - B) E DIFFERENCE (Col. E / B) F ELEMENTARY 1. General Education 3,775.00 3,966.00 3,966.00 3,966.00 0.00 0 ~ 2. Special Education 65.00 63.00 63.00 63.00 0.00 0 (HIGH SCHOOL 3. General Education 1,503.00 1,437.00 1,437.00 1,437.00 0.00 0% 4. Special Education 50.00 43.00 43.00 43.00 0.00 0 COUNTY SUPPLEMENT 5. County Community Schools 0.00 0.00 0.00 0.00 0.00 0 6. Special Education 0.00 0.00 0.00 0.00 0.00 0 % 7. TOTAL K-12 ADA 5 413.00 5 509.00 5 509.00 5 509.00 0.00 0 B. ADA for Necessary Small Schools also included in lines 1 - 4. 0.00 0.00 0.00 0.00 0.00 0 9. Regional Occupational Centers/Pro rams ROG/P 168.63 168.63 168.63 168.63 0.00 0% CLASSES FOR ADULTS 10. Concurrently Enfvlled Secondary Students 4.00 4.00 4,00 4.00 0.00 0% 11. Adults Enrolled, State N Apportioned 56.00 56.00 56.00 56.00 0.00 0 % S I 12. Independent Study - (Students 21 years or older and students 19 years or older and not continuously enrolled since their 18th birthday) 0.00 0.00 0.00 D.00 0.00 0% 13. TOTAL CLASSES FOR ADULTS 60.00 60.00 60.00 60.00 0.00 0% 14. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0 15. ADA TOTALS Sum of lines 7 9 13 & 14 5 641.63 5 737.63 5 737.63 5 737.63 0.00 0 % SUPPLEMENTAL INSTRUCTIONAL HOURS 16. Elementary 50,165.00 50,165.00 50,165.00 50,165.00 0.00 0% 17. High School 32,333.00 32,333.00 32,333.00 32,333.00 0.00 0 % 18. TOTAL SUPPLEMENTAL HOURS 82 498.00 82 498.00 82 498.00 82 498.00 0.00 0 California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: adai-d (Rev 05/20/2008) Page i of 2 Printed: 11/19/2008 3:29 Ph First Interim Dublin Unified 2008-09 INTERIM REPORT 01 75093 0000000 4lameda County AVERAGE DAILY ATTENDANCE Form AI escri tion ESTIMATED REVENUE LIMIT ADA Original Budget A ESTIMATED REVENUE LIMIT ADA Board Approved Operating Budget B ESTIMATED P-2 REPORT ADA Projected Year Totals C ESTIMATED REVENUE LIMIT ADA Projected Year Totals D DIFFERENCE (Col. D - B) E PERCENTAGE DIFFERENCE (Col. E / B) F COMMUNITY DAY SCHOOLS -Additional Fun ds 19. ELEMENTARY ADA for 5th & 6th Hours a 0.00 0.00 0.00 0.00 0.00 0 . b. Pupils Hours for 7th & Bth Hours (report in hours) 0.00 0.00 0.00 0.00 0.00 0~ 20. HIGH SCHOOL ADA for 5th & 6th Hours a 0.00 0.00 0.00 0.00 0.00 0 . b. Pupils Hours for 7ih & 8th Hours re ort in hours 0.00 0.00 0.00 0.00 0.00 0 CHARTER SCHOOLS 21. Charter ADA funded thru the Block Grant a. Charters Sponsored by Unified Districts -Resident (E.C. 47660) (applicable only for unified districts with Charter School General Purpose Block Grant Offset recorded on line 30 in Form RLI) All Other Block Grani Funded Charters b 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0 0 / . 122. Charter ADA funded thru the Revenue Limit 0.00 0.00 0.00 0.00 0.00 p ~ 23. TOTAL, CHARTER SCHOOLS ADA and 22) 21b m lines 21 a ~ s 0.00 0.00 0.00 0.00 0.00 0~ , , ( u i 24. SUPPLEMENTALi INSTRUCTIONAL I HOURS 0.00 0.00 0.00 0.00 0.00 p California Dept of Education SAGS Financial Reporting Software File: adai-d (Rev 05/20/2008) 2008.2.0 Printed: 11/19/2008 3:29 Pt\ Page 2 of 2 F Q ~ a W a E~ ~ Y ~ ~ >O C Q > ~_ ~ O Z - ~ L rn N 0 ro o~ U 0 O N T .D C N O= ~U ~ ro c_ ~ ~ ~ O Q t[) O m 0 0 CO 0 0 0 0 ~ W O O O O O N to d N Ch j _ U7 d O r O ~ O M 0 0 0 0 O O~ CO [O O O O O O ~- I~ N O 0 7 d c0 c0 in O> O op cD O O O ~ tri M <D ~ O h O O O W W d O t~ y t~ W m N W W W d 01 I~ [h _ [O O r N _ a I .D u7 O> a0 O) c0 Gi I~ ch W O r N CO W N ~ W N ~ ' E ~ (O m m a0 N t~ O ~A N N O m N f~ O c0 Q ~ In y N r c`7 W O N r (O O (D (~ 01 m r d CO CD N O W (G U i N N N (D CD In N W r ~ , d f~ O 0 I c7 O O N d c0 O '~ O m ' O co 4 0 0 0 1~ r u7 M o~ 0 0 0 0 O rJ O) O f~ CD O ( 7 O N '7 0 0 0 O) (D h N 00 0 0 O O O N (O _ M W N ~ d ~ ~ h W c0 d r N W 1~ m N O O O (+1 d p O) ch ch N co m C~ O n O O O C~J cp m ~ N ~7 W u7 W r ~ ; O N W !~ r r pi f~ W O r O W O .- ^ W ~ u> ~ i N 4) W O N N O M d r O m m O ~ (p (`'> I 1~ -d W O N d N N h N O O I~ (O N CO O ~ CD d W u7 O> r d d t7} O: N Z ~ '~ ('7 N d M O ~ _ I r Q~ W N O O) O O O O N o0 m N O O O O O W O N n i c~ O ~ O~ O oD O O O r N N d u7 0 0 0 0 O ~- r p r N r W W ~ N W ~ m M ~ t7 W m W N 0 0 0 (O M N W M (h CO 90 O C'~ O N I~ O O O d W O W W d I ! ~ ', W N W ~ d O N ~D m r d O> O~ d N O ~ N ~ O j ~ I M p of m W O> M W M W ~ n r ~ W m O N d m 07 O_ OJ I~ O d M N O> _ N ' 0o O to r N N r W W W W N n N d N d ~ W m Oi d I co N d d I ~ c0 (O O d d 0 0 0 0 0 d to W ~ W O f~ O O O 00 d u7 Q> C ~ r O M r 0 ~- O O O I~ d O r ~ 0 (O O O O N t.f) ~ r ~ tn ' cD N to (O ('~ O W O d (O N 0 0 0 O> O d 0 0 0 0 O I~ d O ~n N oo d I . 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CJ ~ t.n V O O _ N O O O O aD I~ O O O O O O V a _ O N V Q~ O a0 N O 0 O 0 O 0 O 0 O O O M O N N N M ~ ~ O) CO ~ f~ N ~ O O to O O O ch n ' O a O f` O O O O O N CV ~ I CO ~ 1~ N O aD n ~ M V O 'V N '7 ( 7 ~ M O) O CO d' ~ (D N N N M N O ^ V 4 lC 7 ~ (O N (~') (D O m O (D W f7 CO aD '7 C7 M M m r D) d' f` M O ~ u) V O f~ m C I O (D O (7 N N (O (O N O ~ ON N N ~ ~ ~' 1 O M N ~ ~ O O) m m ~ m U ~ m O N OJ O) O) O) Q1 O) N y ~ O r O O O N u> 1~ O O W CO CO CO CO O W CO m O O~ O> ~ d cO (O r N M to (D h I~ r O O ,a U O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O Q O N N 0 0 0 c7 ' O O O O O O O M O O O r C 7 (O Q~ m N CO W W M N W O 0 0 0 0 0 0 0 (D r N c'7 [t <D I~ t` n LL " Oo ~ ~ J = cd Z zZ O ~ ~ L ~ ~ (r ~ C N C U f' U w U w~ o E o ~~ Z ~ ~, w a ~ ~ w a ° ~ `t U + =~ 2 cli o o c~°w~ v ~. cn p~ ~ W a a~ ~ p a ~ ('} W ~ ~ ~ O ~ C C ~ 01 CO F- ~ N N v) ~ ` O7 ~ N ~ ~ ~ } Z ~ d ~ ¢ a o m m o d~ Z a- n Z ~ .. m c ~ ~ ' F- cn a~ ~ ) ( ro > > > v r `n W a ~ o E W ~ ~ N ° ~ ` w ? a OC O S Q `U ~ d¢ 2 ~ ro -~ ~ m ~ m c .~ >, c~~ m m co ~ q v i, O -- o m W Q ~ a F Z ~ ~~ Q~ a'~ o ro ~ a~ w F- w c~~ _ o ~ a~ m a _ 7~ I- LL N ~ U w Q ~' W !Z ~ 0 U U J Z Z U~ ~ N U N W ro U j 0 .C ~ Cn J 'O L~ -~ 9 ~ N~ N~ Cn O O 'o N D ~' J ~ V~ ~ a CC I C J Z U Z + Z Z a _ W ~ c tZ a`. ~ ~ a . m;.- v~ o vS~a ~= wa a ` 0 > >Q U - 0 0 ~ U U > -Dort ~~tF- t~j ~ cF- r n r ~ ao aa~ o ol-~ W ~ m ~ °' ~ _ ~~~w °~ z~ ¢a~t- ° zm W w ~ u So=a~ m o=a~ - `~ Q m U ~ LL1 LL C7 N O N N ro a O N M O O N (II O '~ 0 g o, °o C N j ~ M W aai 00 0 o ~ ~ C"U ~ N _ ~ ro 2 ro c ~ tLLa oUU U~ii 2008-09 First Interim Dublin Unified General Fund O1 75093 0000000 Alameda County Multiyear Projections Form MYPI Unrestricted/Restricted Projected Yeaz % % To[als Change 2009-10 Change 2010-] 1 . Object (Form Ol I) (Cols. C-A/A) Projection (Cols. E-C/C) Projection Descri tion Codes A B C D E A. REVENUES AND OTHER FINANCING SOURCES (Enter projections for subsequent yeazs 1 and 2 in Columns C and E; current year - Column A - is extracted) Revenue Limit Sources 8010-8099 1 37,401,269.00 6.05% 39,662,593.00 6.92% 42,407,747.00 . 2. Federal Revenues 8100-8299 1,032,130.00 -6.21% 968,024.00 0.00% 968,024.00 Other Slate Revenues 8300-8599 3 5,938,910.00 -3.23% 5,747,048.00 -0.76% 5,703,197.00 . Other Local Revenues 8600-8799 4 3,684,979.00 8.02% 3,98Q462.00 0.27% 3,991,071.00 . 5. Other Financing Sources 8900-8999 300,000.00 -100.00% 0.00 0.00% 0.00 6. Total Sum lines Al thru AS 48357.288.00 4.14% ~- ...._.,~,.,.4 50,358,]27.00 ____,_ 5.39% 53,070,039.00 B, EXPENDITURES AND OTHER FTNANCWG USES ~ (Enter projections for subsequent years 1 and 2 in Columns C and E; cuttent year - Column A - is extracted) I i 1. Cer[ificated Salaries ~ i ! a. Base Salaries ~ ~ 27,478,401.00 i 29,156,108.00 b. Step & Column Adjustment ~ 434,388.00 429,949.00 c. Cost-of-Living Adjustment I ; 0.00 ' 0.00 d. Other Adjustments ~ _ 1,243,319.00 1,515,002.00 - -- e. Total CernficatedSalaries (Sum lines Bla thru Bld) 1000-1999 _ 11%I 29,156,108.00 b _ _ ~_ I 31,101,059.00 2. Classified Salaries I i i Base Salarres a ~ 7,366,756.00 ~ 7,413,4] 2.00 . I 691 00 I 49 ]60.00 32 b. Step & Column Adjustment . . ~ , c. Cos[-of-Living Adjustment ~ I 0.00 ~ 0.00 d. Other Adjustments I (3,035.00) 1 41,575.00 e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 7,366,756.00 0.63% 7,413,412.00 0.99% 7,487,147.00 3. Employee Benefits 3000-3999 6,483,249.00 3.61% 6,717,028.00 4.03% 6,987,956.00 4. Books and Supplies 4000-4999 2,70$,986.00. -45.46% 1,477,595.00 -0.20% 1,474,702.00 5. Services and Other Operating Expenditures 5000-5999 5,418,312.00 1.89% 5,520,683.00 3.32% 5,703,747.00 Capital Outlay 6000-6999 6 0.00 0.00% 0.00 0.00% 0.00 . 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-749 6]5,631.00 0.00% 615,63].00 0.00% 615,631.00 8. Other Outgo -Transfers of Indirect Costs 7300-7399 (89,204.00 0.00% 89,204.00) 0.00% (89,204.00) 9. Other Financing Uses 7600-7699 n nn n nn% 0.00 0.00% 0,00 ]0. Other Adjustments ~ _ 0.00 0.00 I1. Total Sum lines B1 thru B10 49,982,131.00. _ _ F6%~ 50,811,253.00 ~-„_'/o 53,281,038.00 C. NET INCREASE (DECREASE) IN FUND BALANCE Line A6 minus line BI I 1,624,843.00 I (453,126.00 ) 210,999.00 D. FUND BALANCE 1. Net Beginning Fund Balance (Form Ol 1, line Fle) 3,965,340.00 I 2,340,497.00 ~ 1,887,371.00 2. Ending Fund Balance (Sum lines C and DI) 2,340,497,00 I 1,887,371.00 I 1,676,372.00 3 Components of Ending Fund Balance (Form 011) ' a. Fund Balance Reserves 9710-9740 64,277.00 64,277.00 ' 64,277.00 b. Designated for Economic Uncertainties 9770 1,999,286.00 1,524,338.00 ( 1,60],432.00 c. Fund Balance Designations 9775, 9780 0.00 ' 0.00 0.00 d. Undesignated/Llnappropriated Balance 9790 276,934.00 ~ 298,756.00 I 10,663.00 e. Total Components of Ending Fund Ba]ance ~ Line Die must a ee with line D2 2,340,497.00 ~ 1,887,371.00 j_ 1,676,372.00 California Dept of Education SACS Financial Reporting Software File: mypi (Rev 07/11/2008) 2008.2.0 Page 1 Printed: 12/16/2008 3:03 PM Dublin Unified Alameda County Page 2 Printed: 12/16/2008 3:03 PM 2008-09 First Interim General Fund Multiyear Projections Unrestricted/Restricted O1 75093 0000000 Form MYPI Projected Year % Totals Change Object (Form Oll) (Cols. C-A/A) Codes A (B) E. AVAILABLE RESERVES (Unrestricted except as noted) 1. General Fund a. Designated for Economic Uncertainties (Line Dab) 9770 b. Undesignated/lJnappropriated Amount (Line D3dj 9790 c. Negative Restricted Ending Balances (Negative resources 2000-9999) (Enter projections} 9792 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Designated for Economic Uncertainties 9770 b. Undesignated/i7nappropriated Amount 9790 3. Total Available Reserves - by Amount (Sum lines E] thru E2b) 4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) F. RECOMMENDED RESERVES I. Special Education Pass-through Exclusions For distric[s that serve as the adminisvative unit (AU) of a special education local plan area (SELPA): a. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? b. If you are the SELPA AU and answered Yes [o excluding special education pass-through funds 1. Enter the name(s) of the SELPA(s): 2. Special education pass-through funds (Column A: Fund Ol ,resources 3300-3499 and 6500-6540, objects 72] 1-7213 and 7221-7223; enter projections for subsequent years 1 and 2 in Columns C and E) 2. District ADA Used to determine the reserve standard percentage level on line Fad (Column A: Form Al, Estimated P-2 ADA column, lines 1-4 and 22; enter projections) 3. Calculating the Reserves a. Total Expenditures and Other Financing Uses (Line B11) b. Less: Special Education Pass-through Funds (Line Flb2) c. Net Expenditures and Other Financing Uses (Line F3a, minus line Fab if line Fla is Yes) d. Reserve Standard Percentage Level (Refer to Form OICSI, Criterion ]0 for calculation details) e. Reserve Standard - By Percent (Line F3c times Fad) f. Reserve Standard - By Amount (Refer to Form O1C51, Criterion ]0 for calculation details) g. Reserve Standard (Greater of Line Fie or F3f) h. Available Reserves (Line E3) Meet Reserve Standard (Line Fag) 2009-10 Change 2010-11 'rojection (Cots. E-C/C) Projection (C) rn, (E) 1,999,286.00 ~ 1,524,338.00 ~ 1,601,432.00 276,934.00 j 298,756.00 I 10,663.00 0.00 ~ 0.00 ~ 0.00 i 0.00 i U.UU 0.00 2,276,220.00 ~ 1,823,094.00 I 1,6]2,095.00 4.55% ~ 3.SS , n.0~% I 1 0.00 I 0.00 i-- _- - _ -_ ___-. 0.00 I i 5,509.00 ~ I 5,831.72 i ,241.82 49,982,131.00 I 50,8 ] 1,253.00 I 53,28 ] ,038.00 0.00 I 0.00: I 0.00 I 49,982,13].00 j 50,811,253.00 i 53,281,038.00 3 °Ic ' I 3% i 3% 1,499,463.93 I 1,524,33259 1,598,431.74 0 00 ~ o.oo I o.oo 1,499,463.93 ~ i 1,524,337.59: 1,598,43].14 YES YES l YES California Dept of Education SACS Financial Reporting Software - 20082.0 File: mypi (Rev 07/11/2008) Dublin Unified Alameda County Projected Year % _ % I Totals Change 2009-10 Change 2010-11 Object (Form Oll) (Cols. C-A/A) Projection (Cols. E-C/C) Prajection Descri tion Codes (A (B) (C) (D) (E) A. REVENUES AND OTHER FINANCING SOURCES ~ (Enter projections for subsequent years 1 and 2 in Columns C and E; - - current year - Column A - is extracted except Tine Al h) ! ~ 1. Revenue Limit Sources 8010-8099 36,354,279.00 I '_ __ __ a. Base Revenue Limit per ADA (Form RLT, line 4, ID 0024) 7,008.5 ] 0.00% 7,008.51 U.UU'Yo /,uu8.5 t b. Revenue Limit ADA (Form RLI, line Sb, ID 0033) 5,509.00 5.86% 5,831.72 7.03% 6,241.82 I a Total Base Revenue Limit (Line Ala times line Alb, ID 0269) 38,609,881.59 5.86% 40,87],667.94 7.03% 43,745,857.89 d. Other Revenue Limit (Form RLI, lines 6 thru 14) 507,370.00 0.00%a 507,370.00 0.00% 507,370.00 e. Total Revenue Limit Subject to Deficit (Sum lines AlcplusAld,ID0082) 39,1]7,251.59 5.78% 41,379,037.94 6.95% 44,253,227.89 f. Deficit Factor (Form RLI, line 16) 0.95287 0.00% 0.95287 0.00% 0.95287 g. Deficited Revenue Limit (Line Al e times line Alf, TD 0284) 37,273,655-52 5.78% 39,428,843.88 6.95% 42,167,573.26 h. Plus: Other Adjustments (e.g., basic aid, charter schools object 8015, prior year adjustments objects 8019 and 8099) 0.00 0.00% 0.00 0.00% 0.00 i. Revenue Limit Transfers (Objects 8091 and 8097) (1,016,804.00) -9.72% 918,000.00) 0.22% (92Q,000.00) j. Other Adjustments (Form RLI, lines ] 8 thru 20 and line 41) 97,427.48 0.00% 97,427.12 0.00% 97,426J4 k. Tota] Revenue Limit Sources (Sum lines Alg thru Alj) (Must equal line Al) 36,354,279.00 6.20% 38,608,271.00 7.09% 47,345,000.00 2. Federal Revenues 8100-8299 35,436.00 0.00% 35,436.00 0.00% 35,436.00 3. Other State Revenues 8300-8599 3,079,590.00 -2.42% 3,005,173.00 1.31% 3,044,505.00 4. Other Local Revenues 8600-8799 423,960.00 120.02% 932,800.00 1.08% 942,913.00 5. Other Financing Sources 8900-8999 (4,494,964.00) 13.22% (5,089,192,00) 5.04% 5,345,452.00) 6. Tota] Sum lines Alk thru AS 398,301.00 35 5.92% 37,492,488.00 F 78°7. 40,022,402.00 . ___~ t„_ __ _ ..~ _ B. EXPENDITURES AND OTHER FINANCING USES 1 (Enter projections for subsequent years I and 2 in Columns C and E; ~ I ~ current year - Column A - is exracted) ; i 1. Certificated Salaries ! a. Base Salaries ~ ~ 23,375,9]7.00 ~ 24,928,286.00 b. Step & Column Adjustment i 366,501.00 ' 362,124.00 c, Cost-of-Living Adjustment ~ 0.00 ~ i 0.00 d. O[her Adjustments I _ 1,185,868.00 i 1,433,024.00 e. Total Cstificated Salaries (Sum lines B1a thru Bld) 1000-1999 8 ~ l%I 24,928,286.00 .20%I 26,723,434.00 2. Classified Salaries I I a. Base Salaries - ~ ' 5,014,902.00: 5,065,051.00 b. Step & Column Adjustment 27,044.00 ; 14,615.00 c. Cost-of-Living Adjustment i 0.00 ' 0.00 d. Other Adjustments I . 23,105.00 ' 36,036.00 e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 5,014,902.00 1.00% 5,065,05).00 1.00% 5,115,702.00 3. Employee Benefits 3000-3999 5,035,769.00 4.27% 5,250,708.00 4.65% 5,494,779.00 4. Books and Supplies 4000-4999 668,103.00 5.80% 706,830.00 7.17% 757,533.00 5. Services and Other Operating Expenditures 5000-5999 2,111,576.00 10.08% 2,324,473.00 6.22% 2,469,171.00 6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00 7. Other Outgo (exr_luding Transfers of Indirect Costs) 7100-7299, 7400-749 0.00 0.00% 0.00 0.00% 0.00 8. Other Outgo -Transfers of ]ndirect Costs 7300-7399 (376,742.00) -12.48% (329,734.00) -0.76% (327,218.00) 9. Other Financing Uses 7600-7699 0.00 _ _ 0.00% 0.00 0.00% 0.00 10. Other Adjustments (Explain in Section F below) __ 0.00 _ 0.00 11. Tota] Sum lines B1 rhru B10 35,829,525.00 _ , , ` "' % 37,945,614.00 0~°7 ~ 40,233,401.00 C. NET INCREASE (DECREASE) IN FUND BALANCE I Line A6 minus lineBll 431,224.00 ______, (453,126.00)~ _~, 210,999.00 D. FUND BALANCE ~ I. Net Beginning Fund Balance (Form Ol 1, line Fl e) 2,771,721.00 i 2,340,497.00 i 1,887,371.00 2. Ending Fund Balance (Sum lines C and Dl) 2,340,497.00 1,887,371.00 i 1,676,372.00 3. Components of Ending Fund Balance (Form O] I) i ! a. Fund Balance Reserves 9710-9740 64,277.00 ; 64,277.00 I 64,277.00 b. Designated for Economic Uncertainties 9770 1,999,286.00 ; 1,524,338.00 ~ 1,601,432.00 c. Fund Balance Designations 9775, 9780 0.00 ~ 0.00 0.00 d. UndesignatediUnappropriated Balance 9790 276,934.00 ~ 298,756.00 i ]0,663.00 e. Total Components of Ending Fund Balance ; Line Die must a ee with line D2 2,340,497.00 ~ 1,887,37 ] .00 I ],676 372.00 2008-09 First Interim General Fund Multiyear Projections Unrestricted O1 75093 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: mypi (Rev 07/11/2008) Page 1 Printed: 12/16/2008 3:03 PM Dublin Unified Alameda County 2008-09 First Interim General Fund Multiyear Projections Unrestricted 01 75093 0000000 Form MYPI Projected Year % Totals Change Object (Form 011) (Cols.C-A/A) Codes A) (B) E. AVAILABLE RESERVES 1. General Fund a. Designated for Economic Uncertainties 9770 1,999,286.00 b. Undesignated/Unappropriated Amount 9790 276,934.00 if GL data does not exist, key enter lines Eta and E2b. 2. Special Reserve Fund - Noncapi[al Outlay (Fund 17) a. Designated for Economic Uncertainties 9770 0.00 b. Undesignated/Unappropriated Amoum 9790 0.00 ' 3. Total Available Reserves Sum lines El thru E26 2,276,220.00 F ASSUMPTIONS Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B 1 d, B2d, and B ] 0. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide. 2009-10 Change Projection (Cols. E-C/C) C (D) 1,524,338.00 298,756.00 { i t 1,823,094.00 ! 2010-11 Projection 1,601 0.00 0.00 5.00 California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: mypi (Rev 07/11/2008) Page 2 Printed: 12/16/2008 3:03 PM GVVV-VJ ( II JI II l,cill~i Dublin Unified General Fund 01 75093 0000000 Alameda County Multiyear Projections Form MYPI Restricted Projected Year Totals % Change 2009-JO % Change 2010-]1 Object (Form Ol I) (Cols. C-A/A) Projection (Cols. E-C/C) Projection Descri lion .Codes A B C D E A. REVENUES AND OTHER FINANCING SOURCES (Emer projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 8010-8099 990.00 1 046 0.70% 1,054,322.00 0.80% 1,062,747.00 I. Revenue Limit Sources 8100-8299 l R d , , 996,694.00 -6.43% 932,588.00 0.00%' 932,588.00 evenues era 2. Fe 3. Other State Revenues 8300-8599 2,859,320.00 -4.11% 2,741,875.00 -3.03%' 2,658,692.00 158 048 00 02%! 3 0 4. Other Local Revenues 8600-8799 3,261,019.00 -6.54% 3,047,662.00 0 . , , . 452 00 345 04%; 5 5 Sources 8900-8999 5 Other Financin 4,794,964.00 6.14% 5,089,192.0 . , . . g 6. Total Sum lines AI Ihru AS 12.958.987.00 _ _.__ ...W. ____..~-n ~?% --_ 12,865,639.00 __l.a~%~ ]3,047,637.00 i B. EXPENDITURES AND OTHER FINANCING USES (Enter projections for subsequent years 1 and 2 in Columns C and E; p ' t current year - Column A - is extracted) I. Certificated Salaries 4,102,484.00 ~ 4,227,822.00 a. Base Salaries ~ 67,887.00 ~ 67,825.00 b. Step & Column Adjustment 00 0 c. Cost-of-Living Adjustment . i g1 00 978 d. Other Adjustments , . ! _ 57,451.00 _ _ __ _ 00 Y 54%~ 4,377,625.00 822 227 i%I 4 e. Total Certificated Salaries (Sum lines Bla thru Bld) 1000-1999 ~ . , , ~_ ___ _ -- 2. Classified Salaries I 00 + 2,348,361.00 351 854 1 2 a. Base Salaries , . , ~ 22,647.00. 17,545.00 b. Step & Column Adjustment ~ 00 ~ 0 I c. Cost-of-Living Adjustment . 0.00 ~ I (26,140.00; ~ _ _ _ 5,539.00 ~ ~ d. Other Adjustments Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 _ 2,351,854.00 -0.15% 2,348,361.00. 0.98% 2,371,445.00 e. ee Benefits 3000-3999 lo E 3 ],447,480.00 1.30% 1,466,320.00 ].83% 1,493,177.00 y mp . lies 4000-4999 and Su 4 B k 2,040,883.00 -62.23% 770,765.00 -6.95% 717,169.00 pp . oo s erating Expenditures 5000-5999 Services and Other O 5 3,306,736.00 -3.34% 3,196,210.00 1.20% 3,234,576.00 p . 6000-6999 l 0.00 0.00% 0.00 0.00% 0.00 ay 6. Capital Out Transfers of Indirect Costs) 7100-7299, 7400-749 o (excludin Oth r Out 7 615,63].00 0.00% 615,63].00 0.00% 615,631,00 g g . e - Transfers of Indirect Costs 7300-7399 t h O 8 O 287,538.00 -1635% 240,530.00 -1.05% 238,014.00 er u go; . t 9. Other Financing Uses 7600-7699 0.00 0.00° 0.00 0.00% 0.00 10. Other Adjustments (Explain in Section F below) I I 0.00: 0.00 r 1 ]. Total Sum lines B1 thru B10 14,152,606.00 __,__ _,_,~.^9°AI 12,865,639.00 ~ ~___~ ~_~ ]3,047,637.00 C. NET INCREASE (DECREASE) IN FUND BALANCE Line A6 minus line B11 1,193,619.00 __~___,~,~_„ 0.00 ~ ____,___,~ 0.00 D. FUND BALANCE 0 00 Net Beginning Fund Balance (Form Oll, line Fle) 1 1,193,619.00 . 0.00 ~ . Ending Fund Balance (Sum lines C and D]) 2 0.00 0.00 0.00 . 3. Components of Ending Fund Balance (Form Olt) ' Fund Balance Reserves 9710-9740 a 0.00 0.00 ' 0.00 . 00 ~ 0.00 0 Designated for Economic Uncertainties 9770 b 0.00 . . Fund Balance Designations 9775, 9780 c 0.00 0.00 ~ 0.00 . Undesignated/llnappropria[ed Balance 9790 d 0.00 0.00 ~ 0.00 . e. Total Components of Ending Fund Balance Line Die must a ee with line D2 0.00 _ _ .____„~,_,. _.-_ 0.00 I _. _..~..,_. 0.00 California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: mypi (Rev 05/19/2008) Page 1 Printed: 12/16!2008 3:03 PM Dublin Unified Alameda County 2UUt3-Uy Flrst Interim General Fund Multiyear Projections Restricted 01 75093 0000000 Form MYPI Projected Year Totals Change 2009-10 Change 2010-]1 Object (Form 011) (Cols. C-AfA) Projection (Cols. E-C1C) Projection Descri Lion Codes (A) .--_.,-,-._.~- (B) _-_-~..- (C) ..-=.,y~.~.- (D) (E) _~,_,~~~._..., E. AVAILABLE RESERVES ` ' i ] .General Fund i I I E a. Designated for Economic Uncertainties 9770 ~ i ~ b. Undesigna[ed/Unappropriated Amount 9790 2. Special Reserve Fund - Noncapital Outlay (Fund 17) c ~ a. Designated for Economic Uncertainties 9770 ! ' '. E b. Undesignated/Unappropriated Amount 9790 i li 3. Total Available Reserves (Sum lines El thru E2b) F. ASSUMPTIONS Please provide below or on a sepazate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B 1 d, 62d, and B 10. For additional information, please refer [o the Budget Assumptions section of the SACS Financial Reporting Software User Guide. California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: mypi (Rev 05/19/2008) Page 2 Printed: 12/16/2008 3:03 PM First Interim Dublin Unified 2008-09 INTERIM REPORT 01 75093 0000000 Alameda County General Fund Form RLI Revenue Limit Summary escri tion Principal Appt. Software Data ID Original Bud et Board Approved O eratin Bud et Projected Year Totals BASE REVENUE LIMIT PER ADA 1. Base Revenue Limit per ADA (prior year) 0025 6,679.51 6,679.51 6,679.51 2. Inflation Increase 0041 329.00 329.00 329.00 3. All Other Adjustments 0042, 0525 0.00 0.00 0.00 4. TOTAL, BASE REVENUE LIMIT PER ADA Sum Lines 1 throu h 3 0024 7 008.51 7 008.51 7 008.51 REVENUE LIMIT SUBJECT TO DEFICIT 5. Total Base Revenue Limit a. Base Revenue Limit per ADA (from Line 4) 0024 7,008.51 7,008.51 7,008.51 b. Revenue Limit ADA 0033 5,413.00 5,509.00 5,509.00 c. Total Base Revenue Limit (Line 5a times Line 5b) 0269 37,937,064.63 38,609,881.59 38,609,881.59 6. Allowance for Necessary Small School 0489 0.00 0.00 0.00 7. Gain or Loss from Interdistrict Attendance Agreements 0272 0.00 0.00 0.00 8. Meals for Needy Pupils 0090 395,496.00 395,496.00 395,496.00 9. Special Revenue Limit Adjustments One-time Equalization Adjustments 10 0274 0275 0.00 I 0.00 _ ` 0.00 _ . 11. Miscellaneous Revenue Limit Adjustments 0276 _ _ 0.00 ___ 0.00 0.00 Less: All Charter District Revenue Limit Adjustment 12 0217 0.00 0.00 0.00 . 13. Beginning Teacher Salary Incentive Funding 0138 111,874.00 111,874.00 111,874:00 Less: Class Size Penalties Adjustment 14 0173 0.00 0.00 0.00 . 15. REVENUE LIMIT SUBJECT TO DEFICIT (Sum Lines 5c throu h 11 lus Line 13 minus Lines 12 and 14 0082 38 444 434.63 39 117 251.59 39 117 251.59 DEFICIT CALCULATION Deficit Factor 16 0281 0.94643 0.95287 0.95287 . 17. TOTAL, DEFICITED REVENUE LIMIT Line 15 tunes Line 16 0284 36 384 966.27 37 273 655.52 37 273 655.52 OTHER REVENUE LIMIT ITEMS Unemployment Insurance Revenue 18 0060 6,000.00 97,427.00 97,427.00 . Less: Longer Day/Year Penalty 19 0287 0.00 0.00 0.00 . Less: Excess ROC/P Reserves Adjustment 20 0288 0.00 0.00 0.00 . Less: PERS Reduction 21 0195 243,429.00 243,429.00 243,429.00 . PERS Safety Adjustment/SFUSD PERS Adjustment 22 0205, 0654 0.00 0.00 0.00 . 23. TOTAL, OTHER REVENUE LIMIT ITEMS Sum Lines 18 and 22, minus Lines 19 throw h 21 - - - 237,429.00 146,002.00 146,002.00 24. TOTAL REVENUE LIMIT Sum Lines 17 and 23 0088 36 147 537.27 37 127 653.52 37 127 653.52 California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: rli-d (Rev 07/07/2008) Page 1 of 2 Printed: 11/19/2008 3:29 PM First Interim Dublin Unified 2008-09 INTERIM REPORT 01 75093 0000000 Alameda County General Fund Form RLI Revenue Limit Summary Principal Appt. Software Original Board Approved Projected Year Descri lion Data ID Bud et O eratin Bud et Totals REVENUE LIMIT -LOCAL SOURCES 25. Property Taxes 0117 22,701,416.00 22,701,416.00 24,542,987.00 26. Miscellaneous Funds 0078 0.00 0.00 0.00 27. Community Redevelopment Funds 0079 0.00 0.00 0.00 28. Less: Charter Schools In-lieu Taxes 0124 0.00 0.00 0.00 29. TOTAL, REVENUE LIMIT -LOCAL SOURCES Sum Lines 25 throw h 27, minus Line 28 0126 22,701,416.00 22,701,416.00 24,542,987.00 30. Charter School General Purpose Block Grant Offset Unified Districts Onl 0293 0.00 0.00 0.00 31. STATE AID PORTION OF REVENUE LIMIT (Sum Line 24, minus Lines 29 and 30. If ne alive then zero 0111 13 446 121.27 14 426 237.52 12 584 666.52 OTHER ITEMS 32. Less: County Office Funds Transfer 0458 _ 0.0__0 0.00 0 00 33. Core Academic Program 9001 ~ s 34. California High School Exit Exam 9002 ~ '' 35. Pupil Promotion and Retention and Low STAR Score ~ Programs 9003 i 36. Apprenticeship Funding 9006 i 37. Community Day School Additional Funding 9007 ' _ ___ 38. Basic Aid'Choice"!Court Ordered Voluntary Pupil Transfer 0634, 0629 0.00 0.00 0.00 39. Basic Aid Supplement Charter School Adjustment 0493 0.00 0.00 0.00 40. All Other Adjustments - - - 0.73 0.48 0.48 41. TOTAL, OTHER ITEMS (Sum Lines 33 through 40 minus Line 32) - - - 0.73 0.48 0.48 , 42. TOTAL, STATE AID PORTION OF REVENUE LIMIT (Sum Lines 31 and 41) This amount should a ree with Ob"ect 8011 - - - 13 446 122.00 14 426 238.00 12 584 667.00 OTHER NON REVENUE LIMIT ITEMS Should be recorded in Ob'ect 8311 43. Core Academic Program 9001 57,854.00 57,854.00 57,854.00 44. California High School Exit Exam 9002 143,759.00 143,759.00 143,759.00 45. Pupil. Promotion and Retention and Low STAR Score Programs 9003 73,671.00 73,671.00 73,671.00 46. Apprenticeship Funding 9006 0.00 0.00 0.00 47. Communit Da School Additional Fundin 9007 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: rli-d (Rev 07/07/2008) Page 2 of 2 Printed: 11/19/2008 3:29 PM First Interim Dublin Unified 2008-09 Alameda County General Fund Special Education Revenue Allocations Setup Current LEA: 01-75093-0000000 Dublin Unified elected SELPA: U (Enter a SI"LPA iD from the list below #hen save and close) POTENTIAL SELPAS FOR THIS LEA ID SELPA-TITLE DATE APPROVED from Form SEA CU Tri-Valle California Dept of Education SACS Financial Reporting Software - 2008.2.0 File: seas (Rev 02/09/2007) Page 1 of 1 01 75093 0000000 Form SEAS Printed:- 11!19/2008 3:30 PM I 2008-09 First Interim Dublin Unified General Fund 01 75093 0000000 Alameda County School District Criteria and Standards Review Form 01 CSI Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments). Deviations from the standards must be explained and may affect the interim certification. CRITERIA AND STANDARDS 1. CRITERION: Average Daily Attendance STANDARD: Funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since budget adoption. District's ADA Standard Percentage Range: -2.0 % to +2.0 1A. Calculatin the District's ADA Variances DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise enter data into the first column for all fiscal years. First Interim Projected Year Totals data for Current Year are extracted. If First Interim Form MYPI exists, Projected Year Totals data will be extracted for the two subsequent years; if not, enter data into the second column. Revenue Limit (Funded) ADA Budget Adoption First Interim Budget Projected Year Totals (Form OtCS, Item 4A1, (Form RLI, Line 5b) Fiscal Year Ste zH roan mrn, vrnesuwrcu, niu ~~~ ~~ Current Year (2008-09) 5,413.00 ' 5,509A0 1.8 % Met 1st Subsequent Year (2009-10) 5,625.00 '; 5,831.72 3.7 % Not Met 2nd Subsequent Year (2010-11) 5 889.00 i 6,241.82 6.0 % Not Met 1 B. Com arison of District ADA to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1 a. STANDARD NOT MET -The projected change since budget adoption for funded ADA exceeds two percent in any of the current year or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard, a description of the methods and assumptions used in projecting funded ADA, and what changes will be made to improve the accuracy of projections in this area. Explanation: (required if NOT met) Budget Adopted with low growth senerio and 1st Interim changed to medium growth due to the increase in 2008-09. :alifornia Dept of Education .ACS Financial Reporting Software - 2008.2.0 ~ile: csi (Rev 06/27/2008) Page 1 of 26 Printed: 12/17/2008 12:35 PM 2008-09 First Interim iblin Unified General Fund 01 75093 0000000 ameda County School District Criteria and Standards Review Form 01CSI 2. CRITERION: Enrollment STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since budget adoption. District's Enrollment Standard Percentage Range: -2.0 % to +2.0 2A. Calculatin the District's Enrollment Variances DATA ENTRY: Budget Adoption data that exist will be eMracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years. Enrollment Budget Adoption First Interim Fiscal Year Form 01CS, Item 3B CBEDS/Pro ected Percent Chan e Status Current Year (2008-09) 5,607. 5,766 2.8 % Not Met 1st Subsequent Year (2009-10) 5,841 6,112 4.6 % Not Met 2nd Subsequent Year (2010-11) 6,115 6,575 7.5 % Not Met 28. Com arison of District Enrollment to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1 a. STANDARD NOT MET -Enrollment projections have changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard, a description of the methods and assumptions used in projecting enrollment, and what changes will be made to improve the accuracy of projections in this area. Explanation: Additional Encrollment at CBEDS/CSIS increased 2008-09 and the growth is projected to increase for the next several years at secenario. (required if NOT met) alifornia Dept of Education '.ACS Financial Reporting Software - 2008.2.0 Printed: 12/17/2008 12:35 PM ile: csi (Rev 06!27/2008) Page 2 of 26 2008-09 Firsi Interim iblin Unifietl General Fund 01 75093 0000000 ~meda County School District Criteria and Standards Review Form 01 CSI 3. CRITERION: ADA to Enrollment STANDARD: Projected second perjod (P-2) average daily attendance (ADA) to enrollment ratio for any of the current fiscal year or two subsequent fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%). 3A. Calculatin the District's ADA to Enrollment Standard DATA ENTRY: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and third prior years are preloaded. Budget Adoption data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years. P-2 ADA Enrollment Unaudited Actuals CBEDS Actual Historical Ratio Form A, Lines 3, 6, and 25) (Form O1CS, Item 2A) of ADA to Enrollm~ Third Prior Year (2005-06) 4,761 4,a~z ~o.a ~° Second Prior Year (2006-07) 5,024 5,201 96.6 First Prior Year (2007-08) 5,285 5,556 95.1 Historical Average Ratio: 96.2 District's ADA to Enrollment Standard (historical average ratio plus 0.5 % ): 96.7 3B. Calculatin the District's Pro~ected Ratio of ADA to Enrollment DATA ENTRY: It Form MYPI exists, Estimated P-2 ADA data for the two subsequent years will be extracted; ii not, enter Estimated P-2 ADA data in the first column. All other data are extracted Estimated P-2 ADA Enrollment (Form AI, Lines 1-4 and 22) CBEDS/Projected (Form MYPI, Line F2) (Criterion 2, Item 2i Current Year (2008-09) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11) 3C. Com arison of District ADA to Enrollment Ratio to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1 a. STANDARD MET -Projected P-2 ADA to enrollment ratio has not exceeded the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met) alifornia Dept of Education 4CS Financial Reporting Software - 2008.2.0 ' le: csi (Rev 06/27/2008) Page 3 of 26 Printed: 12/'17/2008 12:35 PM 2008-09 First Interim ~blin Unified General Fund 01 75093 0000000 ameda County School District Criteria and Standards Review Form O1CSI 4. CRITERION: Revenue Limit STANDARD: Projected revenue limit for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since budget adoption. District's Revenue Limit Standard Percentage Range: -2.0 % to +2.0 4A. Calculatin the District's Projected Chan a in Revenue Limit DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. In the First Interim column, Current Year data are extracted; enter data for the two subsequent years. Revenue Limit (Fund 01, Objects 8011, 6020-8089) Budget Adoption First Interim Current Year (2008-09) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11) DATA ENTRY: Enter an explanation if the standard is not met. Status 1 a. STANDARD NOT PAET -Projected revenue limit has changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting revenue limit. Explanation: (required if NOT met) Increased ADA, based on CBED enrollment increase. alifornia Dept of Education ACS Financial Reporting Software - 2008.2.0 Printed: 12/17/2008 12:35 PM le: csi (Rev 06/27/2008) Page 4 of 26 46. Com arison of District Revenue Limit to the Standard 2008-09 First Interim - " iblin Urnfied General Fund 01 75093 0000000 smeda County School District Criteria and Standards Review Form 01CSI 5. CRITERION: Salaries and Benefits STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current tiscal year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or the district's required reserves percentage. SA Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures DATA ENTRY: Unaudited Actuals data that exist for the First Prior Year will be extracted; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prior years are preloaded. Third Prior Year (2005-06) Second Prior Year (2006-07) First Prior Year (2007-08) Unaudited Actuals -Unrestricted (Resources 0000-1999) Salaries and Benefits Total Expenditures Form 01, Ob ects 1000-3999 Form 01, Ob ects 1000-7499 26,842,749.99 27,931,927.99 29,594,065.78 31,525 889.47 32,366,599.54 34,469,080.98 Historical Average Ratio: Current Year (2008-09) District's Reserve Standard Percentage (Criterion 10B, Line 4) 3.0 District's Salaries and Benefits Standard (historical average ratio, plus/minus the greater of 3 % or the district's reserve standard percentage): 91.6% to 97.6 Ratio of Unrestricted Salaries and Benefits to Total Unrestricted Expenditures_ 1st Subsequent Year 2nd Subsequent Year ronno_i n1 (2010-11) 91.6% to97.6% _ 91 56 Calculatino the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures DATA ENTRY If Form M'r'PI exists, Projected Year Totals data for the two subsequent years will be extracted; if not, enter Projected Year Totals data. Projected Year Totals data for Current Year are extracted. Projected Year Totals -Unrestricted (Resources 0000-1999) Salaries and Benefits Total Expenditures Ratio Objects 1000-3999) (Form Ot I (Form 011, Objects 1000-7499) of Unrestricted Salaries and Benefits Fiscal Year , Form MYPI, Lines 61.63 Form MYPI, Lines 61-B8, B10 Status to Total Unrestricted Ex enditures Current Year (2008-09) 33,426,588.00 35,829,525.00 93.3 % Met Met 1st Subsequent Year (2009-10) 35,244 045.00 37,945,614.00 92.9 % Met 2nd Subsequent Year (2010-11) 37,333,915.00 40,233,401.00 92.8 % SC. Com arison of District Salaries and Benefits Ratio to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1 a. STANDARD MET -Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met) alifornia Dept of Education .ACS Financial Reporting Software - 2008.2.0 Printed: 12/17/2008 12:35 PM ile: csi (Rev 06/27/2008) Page 5 of 26 I 2008-09 First Interim ~blin Unified General Fund 01 75093 0000000 ameda County School District Criteria and Standards Review Form 01 CSI 6. CRITERION: Other Revenues and Expenditures STANDARD: Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and services and other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since budget adoption. Changes that exceed five percent in any major object category must be explained. District's Other Revenues and Expenditures Standard Percentage Range: -5.0 % to +5.0 District's Other Revenues and Expenditures Explanation Percentage Range: -5.0% to +5.0 6A Calculating the District's Change by Major Object Category and Comparison io the Explanation Percentage Range DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. First Interim data for the Current Year are extracted. If First Interim Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column. Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range. Budget Adoption First Interim Budget Projected Year Totals Change Is Outside Oblect Range /Fiscal Year (Form O1CS Item 68) (Fund 01) (Form MYPI) Percent Change Explanation Range Federal Revenue (Fund 01, Objects 8100-8299 Form MYPI, Line A2 Current Year (2008-09) 957,200.00 , 1,032,130.00 7.8 % Yes 1st Subsequent Year (2009-10) 931,019.00: 968,024.00 4.0 % No 2nd Subsequent Year (2010-11) 931,019.00 ! 968,024.00: 4.D% No I Explanation: (required if Yes) -Other State Rea4nue (Fund 01, Object<. Current Year (2008-09) 1 st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11) Explanation: (required if Yes) tther State Revenues at 1st Interim projected witha 5.0 % decrease and not carryover for 2009-10 and 2010-11. Other Local Revenue (Fund 01, Object Current Year (2008-09) 7 st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11) Expianation: 07-OS Carry (required if Yes) Books and Supplies (Fund 01, Objects Current Year (2008-09) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11) Explanation: (required if Yes) 7-OB carryover and budgeting of restricted ending balances Services and Other Expenditures Current Year (2008-09) 1 st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11) Explanation: (required if Yes) 7-08 carryover and budgeting of restricted ending balances. 1300-8599) (Form MYPI Line A3) 5,913,262.00 '; 5,938,910.00 ' 0.4 % ~ No 6,285,583.00 5,747,048.00 -8.6 % ' Yes 6,564,406.00 i 5,703,197.00 ! -13.4% Yes 8600-8799) (Form MYPI Line A4) 3,457,506.00 3,684,979.00 ; 6.6 % Yes 3,467,208.00. ! 3,980,462.00 i 14.8 % Yes 3,479,574.00 ' 3,991,071.00 ! 14.7% Yes D00.4999) (Form MYPI Line B4) 1,498,898.00 ' 2,708,986.00 ; 80.7 % Yes 1,598,308.00' 1,477,595.00'; -7.6% Yes 1,716,773.00 ! 1,474,702.00 ; -14.1 % Yes I alitornia Dept of Education ACS Financial Reporting Software - 2008.2.0 ile csi (Rev 06/27/2008) Page 6 of 26 Printed: 12/17/2008 12:35 PM 2008-09 First Interim O1 75093 0000000 blin Unified General Fund Form 01CSI 3meda County School District Criteria and Standards Review 6B. Calculatin the District's Chan a in Total O eratin Revenues and Ex enditures DATA ENTRY: All data are extracted or calculated. Budget Adoption First Interim Ob'ect Ran e /Fiscal Year Bud et Projected Year Totals Percent Chan e Status Total Federal, Other State, and Other L Current Year (2008-09) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11) Total Books and Supplies, and Service Current Year (2008-09) 1 st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11) 6C. Com arison of District Total O eratin Revenues and Ex enditures to the Standard Percenta a Ran e DATA ENTRY: Explanations are linked from Section 6A if the status in Section 66 is Not Met; no entry is allowed below. 1 a. STANDARD MET -Projected total operating revenues have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years. Explanation: Federal Revenue (linked from 6A if NOT met) Explanation: Other State Revenue (linked from 6A if NOT met) Explanation: Other Local Revenue (linked from 6A ii NOT met) 1 b. STANDARD NOT MET -One or more total operating expenditures have changed since budget adoption by more than the standard in one or more of the current year or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, ii any, will be made to bring the projected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below. Explanation: Books and Supplies (linked from 6A if NOT met) Explanation: Services and Other Exps (linked from 6A if NOT met) 07-08 carryover and budgeting of restricted ending balances. ocal Revenue Section 6A Met 327,968.00 10 10,656,019.00. 3.2 % , 810.00 683 10 10,695,534.00 0.1 % Met , , 10,994,999.00 10,662,292.00 -3.0 % Met sand Other O eratin Ex enm tures secuon off Not Met 6,269,517.00 8,127,298.00 29.6 % Not Met 6,542,365.00 6,998,278.00 7.0 % Met 6,855,928.00 7,178,449.00 4.7 % alifornia Dept of Education '.ACS Financial Reporting Software - 2008.2.0 Printed: 12/17/2008 12:35 PM ile: csi (Rev 06/27/2008) Page 7 of 26 2008-09 First Interim Dublin Unified General Fund 01 75093 0000000 4fameda County School District Criteria and Standards Review Form 01 CSI 7. CRITERION: Facilities Maintenance STANDARD: Identify changes that have occurred since budget adoption in the projected contributions for facilities maintenance funding as required pursuant to Education Code sections 17584 (Deferred Maintenance) and 17070.75 (Ongoing and Major Maintenance Account). 7A. Determining_the Districts Compliance with the Contribution Requirement for EC Section 17584 -Deferred Maintenance DATA ENTRY: Required amounts are extracted in Line 1 but may be overwritten in the second column with the current year amount. Budgeted data that exist for Budget Adoption will be extracted for Line 2; otherwise, enter Budgeted data into the first column. Enter Budgeted data for Line 2 into the second column. Budget Adoption First Interim Deferred Maintenance Contribution Form 01 CS, Item 7A Pro ected Year Totals 1. Required' 213,845 213,845 2. Budgeted (Contributed)z 0 ', 214,000 Status: Met ~ Represents the district's prior year deferred maintenance "maximum match" amount released by the California Department of Education. At interim period, the required amount may be overwritten if a current year figure is known. s Include amounts budgeted per EC Section 17584(b) and unmatched carryover per California Code of Regulations, Title 2, Section 1866.4.4. If status is not met, enter an X in the box that best describes why the required contribution was not made: Explanation: (required If NUT met and Other is marked) ~NOt applicable (district does not participate in the deferred maintenance program) Other (explanation must be provided) 7B. Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 -Ongoing and Major Maintenance/Restricted Maintenance Account {OMMA/RMA) DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter Budget Adoption data into lines 1 and 2. All other data are eMracted. Budget Adoption Interim Contribution 3% Required Projected Year Totals Minimum Contribution (Fund 01, Resource 8150, Status 1. OMMA/RMA Contribution ~ 1,452 846.00: 1 453 878.00 2. Budget Adoption Contribution (information only) (Form 01CS, Criterion 7B, Line 2c) If status is not met, enter an X in the box that best describes why the minimum required contribution was not made: Explanation: (required if NOT met and Other is marked) Not applicable (district does not participate in the Leroy F. Green School Facilities Act of 1998) Exempt (due to district's small size [EG Section 17070.75 (b)(2)(D)]) Other (explanation must be provided) alifornia Dept of Education ACS Financial Reporting Software - 2008.2.0 le: csi (Rev 06/27/2008) Page 8 of 26 Printed: 12/17/2008 12:35 PM 2008-09 First Interim iblin Unified General Fund 01 75093 0000000 3meda County School District Criteria and Standards Review Form 01CSI 8. CRITERION: Deficit Spending STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's available reserves' as a percentage of total expenditures and other financing uses2 in any of the current fiscal year or two subsequent fiscal years. 'Available reserves are the unrestricted reserves in the Designated for Economic Uncertainties and the Undesignated/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund. zA school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members. 8A Calculating the District's Deficit Spending Standard Percentage levels DATA ENTRY: All data are extracted or calculated. District's Available Reserves Percentage (Criterion 10C, Line 7) Current Year 1st Subsequent Year 2nd Subsequent Year ronna-n91 (2009-10) (2010-11) District's Deficit Spending Standard Percentage Levels (one-third of available reserves percentage): 1-5 % 1.? % 1.0% SB Calculating the District's Deficit Spending Percentages DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first and second columns. Projected Year Totals Net Change in Total Unrestricted Expenditures Unrestricted Fund Balance and Other Financing Uses Deficit Spending Level (Form Ot I, Section E) (Form 011, Objects 1000-7999) (If Net Change in Unrestricted Fund (Form MYPI, Line C) (Form MYPI, Line 611) _ Balance is negative else N/A) Current Year (2008-09) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11) 4.00 I 1.2 % Met 8C Comparison of District Deficit Spending to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1 a. STANDARD MET -Unrestricted deficit spending, if any, has not exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Explanation: (required if NOT met) alifornia Dept of Education ACS Financial Reporting Software - 2008.2.0 le: csi (Rev 06/27/2008) Page 9 of 26 Printed: 12/17/2008 12:35 PM 2008-09 First Interim >ublin Unified General Fund 01 75093 0000000 Alameda County School District Criteria and Standards Review Form 01CSI 9. CRITERION: Fund and Cash Balances A. FUND BALANCE STANDARD: Projected general fund balance will be positive at the end of the current fiscal year and two subsequent fiscal years. 9A-1 Determininq if the District's General Fund Ending Balance is Positive DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; ii not, enter data for the two subsequent years. Ending Fund Balance General Fund Projected Year Totals Current Year (2008-09) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11) 9A-2 Comparison of the District's Ending Fund Balance to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1 a. STANDARD MET -Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years. Explanation: (required if NOT met) B. CASH BALANCE STANDARD: Projected general fund cash balance will be positive at the end of the current fiscal year. 9B-1 Determininq it the District's Ending Cash Balance is Positive DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below. Ending Cash Balance General Fund Fiscal Year Form CASH Line F, June Column Status Current Year (2008-09) 820,730.92 Met 9B-2. Comparison of the District's Ending Cash Balance to the Standard ___ DATA ENTRY: Enter an explanation if the standard is not met. ta. STANDARD MET -Projected general fund cash balance will be positive at the end of the current fiscal year Explanation: (required if NOT met) alifornia Dept of Education ACS Financial Reporting Software - 2008.2.0 le: csi (Rev 06/27/2008) Page 10 of 26 Printed: 12/17/2008 12;35 PM 2008-09 First Interim ~bfin Unified General Fund 01 75093 0000000 ameda County School District Criteria and Standards Review Form 01 CSI 10. CRITERION: Reserves STANDARD: Available reservest for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages or amounts2 as applied to total expenditures and other financing uses3: Percentage Level District ADA 5 % or $55,000 (greater of) 0 to 300 4 % or $55,000 (greater of) 301 to 1,000 3% 1,001 to 30,000 2% 30,001 to 400,000 1% 400,001 and over ' Available reserves are the unrestricted reserves in the Designated for Economic Uncertainties and the Undesignated/Unappropriated accounts in the General Fund and Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund. z Dollar amounts to be adjusted annually by the prior year statutory cost-oi-living adjustment (Education Code Section 42238), rounded to the nearest thousand. a A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members. Current Year 1st Subsequent Year 2nd Subsequent Year District Estimated P-2 ADA (Criterion 3, Item 3B) District's Reserve Standard Percentage Level: 3 % 3 % 3 % 10A Calculatina the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA) DATA ENTRY: For SELPA AUs, if Form MYPI exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Current Year data are extracted. For districts that serve as the AU of a SELPA (Form MYPI, Lines Fia, Ftb1, and F1b2): Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? If you are the SELPA AU and are excluding special education pass-through funds: a. Enter the name(s) of the SELPA(s): Current Year Projected Year Totals 1st Subsequent Year 2nd Subsequent Year b. Special Education Pass-through Funds (Fund 01, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 10B Calculatina the District's Reserve Standard - DATA ENTRY: It Form MYPI exists, all data will be extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted. Current Year Projected Year Totals 1st Subsequent Year 2nd Subsequent Year r~nna_noi !?009-101 (2010-11) 1. Total Expenditures and Other Financing Uses (Form 011, objects 1000-7999) (Form MYPI, line 811) 2. Less: Special Education Pass-through (Line Alb, if Line Al is Yes) 3. Net Expenditures and Other Financing Uses (Line B1 minus Line 82) 4. Reserve Standard Percentage Level 5. Reserve Standard - by Percent (Line 83 times Line B4) 6. Reserve Standard - by Amount ($55,000 for districts with less than 1,001 ADA, else 0) 7. District's Reserve Standard (Greater of Line BS or Line 88) 49,982,131.00: 50,811,253.00 53,281,038.00 49,982,131.00: 50,611,253.00 53,281,038.00 3% 3% 3% 1,499 463.93 1,524,337.59 1,598,431.14 0.00 0.00 0.00 1,499 483.93 ~ 524 337.59 1,598,431.14 lifornia Dept of Education CS Financial Reporting Software - 2008.2.0 ~: csi (Rev 06/27/2008) Page 11 of 26 Printed: 12/17/2006 12:35 PM 2008-09 First Interim iblin Unified General Fund 01 75093 0000000 ameda County School District Criteria and Standards Review Form 01 CSI 10C Calculating the District's Available Reserve Amount DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MYPI does not exist, enter data for the two subsequent years. Ii Fund 17 does not exist, enter data for the current and two subsequent years, as appropriate. Designated Reserve Amounts (Unrestricted resources 0000-1999 except Line 3) 1. General Fund -Designated for Economic Uncertainties (Fund 01, Object 9770) (Form MYPI, Line E1 a) 2. General Fund -Undesignated Amount (Fund 01, Object 9790) (Form MYPI, Line E1 b) 3. General Fund -Negative Ending Balances in Restricted Resources (Fund 01, Object 9792, if negative, for each of resources 2000-9999) (Form MYPI, Line Etc) 4. Special Reserve Fund -Designated for Economic Uncertainties (Fund 17, Object 9770) (Form MYPI, Line Eta) 5. Special Reserve Fund -Undesignated Amount (Fund 17, Object 9790) (Form MYPI, Line E2b) 6. District's Available Reserves Amount (Sum lines 1 thru 5) 7. District's Available Reserves Percentage (Line 6 divided by Section 108, Line 3) District's Reserve Standard (Section 108, Line 7): Status: Current Year Projected Year Totals 1st Subsequent Year 2nd Subsequent Year ronna_ngt (2009-10) (2010-11) 1,999,286-00 1,524,338.00 1,601,432.00 - 276,934.00 298,756.00 10,663.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,276,220.00 i 1,823,094.00 1,612,095.00 4.6 % 3.6 % 3.0 1,499,463.93 ', 1,524 337.59 1,598,431.14 Met Met Met 100. Com arison of District Reserves to the Standard DATA ENTRY: Enter an explanation it the standard is not met. 1 a. STANDARD MET -Available reserves have met the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met) alifornia Dept of Education ACS Financial Reporting Software - 2008.2.0 ile~ csi (Rev 06/27/2008) Page 12 of 26 Printed: 12/17/2008 12:35 PM ' 2008-09 First Interim )ublin Unified General Fund 01 75093 0000000 ~larneda County School District Criteria and Standards Review Form 01 C51 SUPPLEMENTAL INFORMATION DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer. S1. Contingent Liabilities 1 a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that have occurred since budget adoption that may impact the budget? No 1 b. If Yes, identify the liabilities and how they may impact the budget: S2. Use of One-time Revenues for Ongoing Expenditures 1 a. Does your district have ongoing general fund expenditures funded with one-time revenues that have changed since budget adoption by more than five percent? ~-N~ 1 b. If Yes, identity the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years: S3. Temporary Interfund Borrowings 1 a. Dces your district have projected temporary borrowings between funds? (Refer to Education Code Section 42603) 1 b. Ii Yes, identify the interfund borrowings: ___,__ I S4. Contingent Revenues 1 a. Does your district have projected revenues for the current fiscal year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? . No 1 b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced: ' difornia Dept of Education .CS Financial Reporting Software - 2008.2.0 e: csi (Rev 06/27/2008) Page 13 of 26 Printed: 12/17/2008 12:35 PM 2008-09 First Interim ublin Unified General Fund 01 75093 0000000 lameda County School District Criteria and Standards Review Form 01CSI S5. Contributions Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the current fiscal year and two subsequent fiscal years. Provide an explanation if contributions have changed'by more than $20,000 and more than five percent since budget adoption. Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscal years. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since budget adoption. Identify capital project cost overruns that have occurred since budget adoption that may impact the general fund budget. -5.0 % to +5.0 District's Contributions and Transfers Standard: or -$20,000 to +$20,000 S5A. Identification of the District's Projected Contributions Transfers and Capital Projects that may Impact the General Fund DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. Enter data into the second column, except for Current Year Contributions, which are extracted. Budget Adoption First Interim Percent Description /Fiscal Year (Form 01 CS Item S5A) Projected Year Totals Change Amount of Change Status 1a. Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980 Current Year (2008-09) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11) 1 b. Transfers In, General Fund " Current Year (2008-09) 1 st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11) 1 c. Transfers Out, General Fund " Current Year (2008-09) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11) 4,794,053.00 ; 4,794,964.00 0.0% 911.00 Met 5,161,787.00 ; 5,089,192.00 -1.4% 72,595.00 Met 5,533,859.00 ! 5,345,452.00 -3.4 % 188,407.00 Met 300,000.00 i 300,000.00 ~ 0.0 % ~ __ 0.00 ( Met I I 0:00 ! 0.00 I 0.0 % 0.00 Met I 0.00 0.00. 0.00 0.0 % 0.00 Met 0.00 0.00 0.0 % 0.00 Met 0.00: 0.00 0.0 % 0.00 Met 1d. Capital Project Cost Overruns Have capital project cost overruns occurred since budget adoption that may impact the ~~ general fund operational budget? No 'Include transfers used to cover operating deficits in either the general fund or any other fund. S5B Status of the District's Projected Contributions Transfers and Capital Projects - DATA ENTRY: Enter an explanation if Not Met for items 1 a-1 c or if Yes for Item 1 d. 1 a. MET -Projected contributions have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met) 1 b. MET -Projected transfers in have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years. Explanation: (required it NOT met) 3lifornia Dept of Education >CS Financial Reporting Software - 2008.2.0 te: csi (Rev 06/27/2008) Page 14 of 26 Printed: 12/17/2008 12:35 PM 2008-09 Firsl Interim iblin Unified General Fund 01 75093 0000000 ameda County School Distract Criteria and Standards Review Form 01CSI 1 c. MET -Projected transfers out have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met) 1 d. NO -There have been no capital project cost overruns occurring since budget adoption that may impact the general fund operational budges. Project Information: (required if YES) rliiornia Dept of Education ICS Financial Reporting Software - 2008.2.0 e: csi (Rev 06/27/2008) Page 15 of 26 Printed: 12/17/2008 12:35 PM 2008-09 First Interim `ublin Unified General Fund Ot 75093 0000000 dameda Gounry School District Criteria and Standards Review Form 01CSI S6. Long-term Commitments Identify all existing and new multiyear commitments' and their annual required payment for the current fiscal year and two subsequent fiscal years. Explain how any increase in annual payments will be funded. Also, explain how any decrease to funding sources used to pay long-term commitments will be replaced. ' Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations. S6A Identification of the District's Lona-term Commitments DATA ENTRY: If Budget Adoption data exist (Form 01 CS, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1 b. Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. Ii no Budget Adoption data exist, click the appropriate buttons for items 1a and 1b, and enter all other data, as applicable. 1. a. Does your district have long-term (multiyear) commitments? (If No, skip items 1b and 2 and sections S6B and S6C) Yes b. If Yes to Item 1 a, have new long-term (multiyear) commitments been incurred since budget adoption? No 2. tf Yes to Item 1 a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefits other than pensions (OPEB); OPEB is disclosed in Item S7A. Type of Commitment Capital Leases Certificates of Participation General Obligation Bonds Supp Early Retirement Program State School Building Loans Compensated Absences # of Years SACS Fund and Object Codes Used For: Principal Balance .,_~_:_:__ r.._.:__ c_....__., in,...,....._~~ n..~„ c~.,,~,.o rc,..,o..~a~t, ,.o~\ ac of .lulu ~ 9n0R 4 (General Fund Reserve General Fund Reserve 189,376 i ,,,...,. _...,y ......................_...,. ~......, Premium on Refinancin ........... ~. f__ 16 'Debt Service Debt Service 946,646 2002 Refundin Bonds 14 ;Debt Service Debtt Service 18,691,466 2005 Refundin Bonds 16 Debt Service Debt Service 20 043,842 2005 General Obli anon Bonds 22 Debt Service Debt Service 34,188,950 2007 General Obli anon Bonds 22 ,Debt Service Debt Service 48,782,539 2007 General Obli anon Bonds 24 .Debt Service Debt Service 14,948,934 Type of Commitment (continued) Capital Leases Certificates of Participation General Obligation Bonds Supp Early Retirement Program State School Building Loans Compensated Absences Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year (2oo7-oa) (2ooe-os) (2oos-10) (2010-11) Annual Payment Annual Payment Annual Payment Annual Payment ro o n !P R n (P & Il 84,404 84,404 84,404 84,404 Premium on Refinancin 49,874 49,874 49,874 49,874 i 2002 Refunding Bonds 1,677,534 1,763,534 1,864,334 1,870,647 2005 Refundin Bonds 886,158 922,858 976,558 1,090,358 2005 General Obli anon Bonds 4,056,050 2,373,275 2,684,925 2,118,675 2007 General Obli anon Bonds 1,217,461 2,449,525 2,934,525 2,718,525 2007 General Obli anon Bonds 0 0 0 0 Total Annual Payments: 7,971,481 7,643,470 8,594,620 7,932,483 Has total annual oavment increased over prior vear (2007-081? No Yes No 3lifornia Dept of Education aCS Financial Reporting Software - 2008.2.0 e: csi (Rev 06/27/2008) Page 16 of 26 Printed: 12/17/2008 12:35 PM 2008-09 Firstlnterim Dublin Unified General Fund 01 75093 0000000 4lameda County School District Criteria and Standards Review Form 01 CSI S66. Comparison of the District's Annual Payments to Prior Year Annual Payment DATA ENTRY: Enter an explanation if Yes. 1 a. Yes -Annual payments for long-term commitments have increased in one or more of the current or two subsequent fiscal years. Explain how the increase in annual payments will be funded Explanation: (Required if Yes to increase in total annual payments) Payments and interest are calculated by each bond's individual schedule. S6C. Identification of Decreases to Funding Sources Used to Pay ~onq-term Commitments DATA ENTRY: Click the appropriate Yes or No button in Item 1; if Yes, an explanation is required in Item 2. 1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources? O 2. No -Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment. Explanation: (Required ii Yes) I alifornia Dept of Education ACS Financial Reporting Software - 2008.2.0 ile: csi (Rev 06/27/2008) Page 17 of 26 Printed: 12/17/2008 12:35 PM 2008-09 First Interim )ublin Unified General Fund 01 75093 0000000 Alameda County School District Criteria and Standards Review Form 01 CSI S7. Unfunded Liabilities Identity any changes in estimates for unfunded liabilities since budget adoption, and indicate whether the changes are the result of a new actuarial valuation. S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB) DATA ENTRY: Click the appropriate button(s) for items 1a-1 c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7A) will be extracted; otherwise, enter Budget Adoption and First Interim data in items 2-4, as applicable. 1. a. Does your district provide postemployment benefits other than pensions (OPEB)? (If No, skip items 1 b-4) b. If Yes to Item 1 a, have there been changes since budget adoption in OPEB liabilities? (If Yes, complete items 2 and 4) c. If Yes to Item 1 a, have there been changes since budget adoption in OPEB contributions? (If Yes, complete items 3 and 4) 2. OPEB Liabilities a. OPEB actuarial accrued liability (AAL) b. OPEB unfunded actuarial accrued liability (UAAL) Budget Adoption Form 01CS, Item S7A First Interim c. Are AAL and UAAL based on the district's estimate or an actuarial valuation? d. tf based on an actuarial valuation, indicate the date of the OPEB valuation. 3. OPEB Contributions a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Budget Adoption Measurement Method (may leave blank if valuation is not yet required) Form 01 CS, Item S7A First Interim Current Year (2008-09) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11) b. OPEB amount contributed (includes premiums paid to aself-insurance fund) (Funds 01-70, objects 3701-3752) Current Year (2008-09) 1 st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11) c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2008-09) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11) d. Number of retirees receiving OPEB benefits Current Year (2008-09) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11) 4. Comments: 12 000.00 12,000.00 Yes No No ifornia Dept of Education CS Financial Reporting Software - 2008.2.0 :: csi (Rev 06/27/2008) Page 18 of 26 Printed: 12/17/2008 12:35 PM 2008-09 First Interim Dublin Unified General Fund Ot 75093 0000000 Alameda Couniy School District Criteria and Standards Review Form 01CSI S7B. Identification of the District's Unfunded Liability for Self-insurance Programs DATA ENTRY: Click the appropriate button(s) for items 1 a-1 c, as applicable. Budget Adoption data that exist (Form Ot CS, Item S7B) will be extracted; otherwise, enter Budget Adoption and First Interim data in items 2-4, as applicable. 1 . a. Does your district operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB; which is covered in Section S7A) (If No, skip items 1 b-4) b. If Yes to item 1 a, have there been changes since budget adoption in self-insurance liabilities? (If Yes, complete items 2 and 4) c. If Yes to item 1 a, have there been changes since budget adoption in self-insurance contributions? (If Yes, complete items 3 and 4) 2 Self-Insurance Liabilities a. Accrued liability for self-insurance programs b. Unfunded liability for self-insurance programs 3. Self-Insurance Contributions a. Required contribution (funding) for self-insurance programs Current Year (2008-09) 1 st Subsequent Year {2009-10) 2nd Subsequent Year (2010-11) b. Amount contributed (funded) for self-insurance programs Current Year (2008-09) 1stSubsequentYear(2009-10) 2nd Subsequent Year (2010-11) 4. Comments: No n/a n/a Budget Adoption Form O1CS, Item S7B First Interim Budget Adopiion Form 01CS, Item S7B First Interim ifornia Dept of Education CS Financial Reporting Software - 2008.2.0 ~: csi (Rev 06/27/2008) Page 19 of 26 Printed: 12/17/2008 12:35 PM 2008-09 First Interim ublin Unified General Fund 01 75093 0000000 Iameda County School District Criteria and Standards Review Form O1CSI S8. Status of Labor Agreements Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since budget adoption, as well as new commitments provided as part of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues and explain how these commitments will be funded in future fiscal years. If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff: The school district muss determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget. The county superintendent shall review the analysis relative to the criteria and standards and may provide written comments to the president of the district governing board and superintendent. S8A Cost Analysis of District's Labor Agreements -Certificated (Non-management) Employees DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." If Yes, nothing further is needed for section SBA. Ii No, enter data, as applicable, in the remainder of section SBA; there are no extractions in this section. Status of Certificated Labor Agreements as of the Previous Reporting Period Were all certificated labor negotiations settled as of budget adoption? If Yes, skip to section SBB. No If No, continue with section S8A. Certificated (Non-management) Salary and Benefit Negotiations Prior Year (2nd Interim) Number of certificated (non-management) tull- time-equivalent (FTE) positions 1 a. 2nd Subsequent Year 1 b. Are any salary and benefit negotiations still unsettled? If Yes, complete questions 6 and 7. Yes Negotiations Settled Since Budget Adoption 2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting: 2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement certified by the district superintendent and chief business official? If Yes, date of Superintendent and CBO certification: 3. Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the collective bargaining agreement? n/a If Yes, date of budget revision board adoption: -I 4. Period covered by the agreement: Begin Date: ~-~ End Date: ~ I 5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year Is the cost of salary settlement included in the interim and multiyear projections (MYPs)? One Year Agreement Total cost of salary settlement change in salary schedule from prior year or Multiyear Agreement Total cost of salary settlement change in salary schedule from prior year (may enter text, such as "Reopener") ; Identify the source of funding that will be used to support multiyear salary commitments: Current Year 1st Subsequent Year Have any salary and benefit negotiations Ii Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5. If No, complete questions 6 and 7. 3lifornia Dept of Education \CS Financial Reporting Software - 2008.2.0 e: csi (Rev 06/27/2008) Page 20 of 26 Printed: 12/17/2008 12:35 PM I 2008-09 First Interim Dublin Unified General Fund 01 75093 0000000 Alameda County School District Criteria and Standards Review Form 01CSI Negotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefits 7. Amount included for any tentative salary increases Certificated (Non-management) Health and Welfare (H&W) Benefits 1. Are costs of H&W benefit changes included in the interim and MYPs? 2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year Certificated (Non-management) Prior Year Settlements Negotiated Since Budget Adoption Are any new costs negotiated since budget adoption for prior year settlements included in the interim? If Yes, amount of new costs included in the interim and MYPs It Yes, explain the nature of the new costs: Certificated (Non-management) Step and Column Adjustments 1. Are step & column adjustments included in the interim and MYPs? 2. Cost of step & column adjustments 3. Percent change in step 8 column over prior year Certificated (Non-management) Attrition (layoffs and retirements) 1. Are savings from attrition included in the budget and MYPs? 2. Are additional H&W benefits for those laid-off or refired employees included in the interim and MYPs? Current Year 1st Subsequent Year 2nd Subsequent Year ronno_, m r~n7 n_t ~ ~ Yes Yes Yes 434,388 429.,949 1.8% 1.8% Current Year 1st Subsequent Year 2nd Subsequent Year „~ , ron, n- i ~ ~ Yes Yes Yes No No No Certificated (Non-management) -Other List other significant contract changes that have occurred since budget adoption and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.): 247,712 Current Year 1st Subsequent Year 2nd Subsequent Year 2008-09 2009-10 2010-11 0 0 0 Current Year 1 si Subsequent Year 2nd Subsequent Year ronno ,m - ron,n-,i~ Yes Yes Yes 525,163 525,183 525,183 100 % 100 % 100 1.3 % 0.0 % 0.0 I alifornia Dept of Education aCS Financial Reporting Software - 2008.2.0 le: csi (Rev 06/27/2008) Page 21 of 26 Panted: 12/17/2008 12:35 PM I 2008-09 First Interim )ublin Unified General Fund 01 75093 0000000 Alameda County School District Criteria and Standards Review Form 01CSI S88. Cost Analysis of District's Labor Agreements -Classified (Non-management) Employees DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." If Yes, nothing further is needed for section SBB. If No, enter data, as applicable, In the remainder of section S88; there are no extractions in this section. S[atus of Classified Labor Agreements as of the Previous Reporting Period Were all classified labor negotiations settled as of budget adoption? If Yes, skip to section SBC. If No, continue with section SSB. Classified (Non-management) Salary and Benefit Negotiations Prior Year (2nd Interim) Number of classified {non-management) FTE positions 8 No Current Year 1st Subsequent Year 2nd Subsequent Year t~nnn_no~ r~nn4-im (2010-111 1 a. Have any salary and benefit negotiations been settled since budget adoption? ~N~ If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5. If No, complete questions 6 and 7. tb. Are any salary and benefit negotiations still unsettled? It Yes, complete questions 6 and 7. Yes Negotiations Settled Since Budget Adoption 2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting: ~--~ 2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement certified by the district superintendent and chief business official? ff Yes, date of Superintendent and CBO certification: 3. Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the collective bargaining agreement? n/a Ii Yes, date of budget revision board adoption: 4. Period covered by the agreement: Begin Date: ~ ~ End Date: I 5. Salary settlement: Is the cost of salary settlement included in the interim and multiyear projections (MYPS)? One Year Agreement Total cost of salary settlement change in salary schedule from prior year or Multiyear Agreement Total cost of salary settlement change in salary schedule from prior year (may enter text, such as "Reopener") Current Year 1st Subsequent Year 2nd Subsequent Year Identify the source of funding that will be used to support multiyear salary commitments: Negotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefits 7. Amount included for any tentative salary increases 75 021 Current Year 1st Subsequent Year 2nd Subsequent Year 2008-09 2009-10 2010-11 p 0 0 alifornia Dept of Education 4CS Financial Reporting Software - 2008.2.0 le: csi (Rev 0 6/2 712 0 0 8) Page 22 of 26 Printed: 12/17/2008 12:35 PM 2008-09 First Interim Dublin Unified General Fund 01 75093 0000000 4lameda County School District Criteria and Standards Review Form O1CSI Classified (Non-management) Health and Welfare (H&W) Benefits 1. Are costs of H&W benefit changes included in the interim and MYPs? 2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer 4. Percent projected change in H& W cost over prior year Classified (Non-management) Prior Year Settlements Negotiated Since Budget Adoption Are any new costs negotiated since budget adoption for prior year settlements included in the interim? If Yes, amount of new costs included in the interim and MYPs If Yes, explain the nature of the new costs: Classified (Non-management) Step and Column Adjustments 1. Are step & column adjustments included in the interim and MYPs? 2. Cost of step & column adjustments 3. Percent change in step & column over prior year Classified (Non-management) Attrition (layoffs and retirements) 1. Are savings from attrition included in the interim and MYPs? 2. Are additional H8W benefits for those laid-off or retired employees included in the interim and MYPs? Current Year 1st Subsequent Year 2nd Subsequent Year l~nna-not t~nn4-tnt rom n-t n Yes Yes Yes 49,691 32,160 0.1 % 0.1 Current Year tst Subsequent Year 2nd Subsequent Year r~nnsz_n4t r~nn4-~ m rom n-t t t Yes Yes Yes No No No Classified (Non-management) -Other List other significant contract changes that have occurred since budget adoption and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.): Current Year 1st Subsequent Year 2nd Subsequent Year l9nnA_n0\ ronno_~m l~n~n_~i~ No No No 0 0 0 0% 0% 0% Ca ed $5,915 Ca ed $5,915 Ca ed $5,915 I 3lifornia Dept of Education ACS Financial Reporting Software - 2008.2.0 e'. csi (Rev 06!27/2008) Page 23 of 26 Printed: 12/17/2008 12:35 PM I 2008-09 First Interim ublin Unified General Fund 01 75093 0000000 ameda County School District Criteria and Standards Review Form D1 CSI I S8C. Cost Analysis of District's Labor Agreements - ManagemenUSupervisor!Confidential Employees DATA ENTRY: Click the appropriate Yes or No button for °Status of ManagemenUSupervisor/Confidential Labor Agreements as of the Previous Reporting Perod." If Yes or n/a, nothing further is needed for section S8C. If No, enter data, as applicable, in the remainder of section S8C; there are no extractions in this section. Status of ManagemenUSupervisor/Confidential Labor Agreements as of the Previous Reportin Period Were all managerial/confidential labor negotiations settled as of budget adoption? No If Yes or n/a, skip to S9. If No, continue with section S8C. I ManagemenUSupervisor/Confidential Salary and Benefit Negotiations Prior Year (2nd Interim) I Number of management, supervisor, and confidential FTE positions 1 a. Have any salary and benefit negotiations been settled since budget adoption? li Yes, complete question 2. If No, complete questions 3 and 4. 1 b. Are any salary and benefit negotiations still unsettled? If Yes, complete questions 3 and 4. I Negotiations Settled Since Budget Adoption 2. Salary settlement Is the cost of salary settlement included in the interim and multiyear projections (MYPs)? Total cost of salary settlement Change in salary schedule from prior year (may enter text, such as "Reopener") I Negotiations Not Settled 3. Cost of a one percent increase in salary and statutory benefits 4. Amount included for any tentative salary increases ManagemenUSupervisor/Confidential Health and Welfare (H&W) Benefits 1. Are costs of H&W benefit changes included in the interim and MYPs? 2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year ManagemenUSupervisor/Confidential Step and Column Adjustments 1. Are step & column adjustments included in the budget and MYPs? 2. Cost of step & column adjustments 3. Percent change in step and column over prior year I ManagemenUSupervisor/Confidential Other Benefits (mileage, bonuses, etc.) 1. Are costs of other benefits included in the interim and MYPs? 2. Total cost of other benefits 3. Percent change in cost of other benefits over prior year Current Year 1st Subsequent Year (2008-091 (2009-10) No Yes Current Year 1st Subsequent Year 2nd Subsequent Year (2010-111 2nd Subsequent Year 26,112 Current Year 1st Subsequent Year 2nd Subsequent Year 2008-09 2009-10 2010-11 pi 0 0 Current Year 1st Subsequent Year 2nd Subsequent Year mnnn , m rani n-i i t Yes Yes Yes 34,222 ! 34,222 34,222 ', 100 % 100 % 100 0.0 % 0.0 % 0.0 Current Year 1st Subsequent Year 2nd Subsequent Year ronnn , m rom n_ i i ~ Yes Yes Yes 19,697 14,325 0.9 % 0.5 Current Year 1st Subsequent Year 2nd Subsequent Year ronno.noi /~nno_y n1 rim n-t t t No No No 0 0 0 0.0 % 0.0 % 0.0 I litornia Dept of Education CS Financial Reporting Software - 2008.2.0 ~: csi (Rev 06/27/2008) Page 24 of 26 Printed: 12/17/2008 12:35 PM I 2008-09 First Interim Dublin Unified General Fund 01 75093 0000000 Alameda County School District Criteria and Standards Review Form OtCSI S9. Status of Other Funds Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare an interim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed. S9A. Identification of Other Funds with Negative Ending Fund Balances DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1. 1. Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year? No If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report for each fund. 2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) and explain the plan for how and when the problem(s) will be corrected. Jitornia Dept of Education .CS Financial Reporting Software - 2008.2.0 e: csi (Rev 06/27/2008) Page 25 of 26 Printed: 12/17/2008 12:35 PM 2008-09 First Interim Dublin Unitied General Fund 01 75093 0000000 ,lameda County School District Criteria and Standards Review Form 01CS1 ADDITIONAL FISCAL INDICATORS DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item Al is automatically completed based on data from Criterion 9. A1. Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance, No are used to determine Yes or No) A2. Is the system of personnel position control independent from the payroll system? No A3. Is enrollment decreasing in both the prior and current fiscal years? ~- No A4. Are new charter schools operating in district boundaries that impact the district's enrollment, either in the prior or current fiscal year? No A5. Has the district entered into a bargaining agreement where any o1 the current or subsequent fiscal years of the agreement would result in salary increases that ~ No are expected to exceed the projected state cost-of-living adjustment? A6. Does the district provide uncapped (100 % employer paid) health benefits for current or retired employees? No A7. Is the district's financial system independent of the county office system? No A8. Does the district have any reports that indicate fiscal distress pursuant to Education Code Section 42127.6(a)? (If Yes, provide copies to the county office of education.) No A9. Have there been personnel changes in the superintendent or chief business official positions within the last 12 months? ~ No When providing comments for additional fiscal indicators, please include the item number applicable to each comment. Comments: (optional) End of School District First Interim Criteria and Standards Review lifornia Dept of Education CS Financial Reporting Software - 2008.2.0 ~: csi (Rev 06/27/2008) Page 26 of 26 Printed: 12/17/2008 12:35 PM DUBLIN UNIFIED SCHOOL DISTRICT COUNTY OF ALAMEDA DUBLIN, CALIFORNIA FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION FOR THE YEAR ENDED JUNE 30, 2008 AND INDEPENDENT AUDITOR'S REPORT ~~ DUBLIN UNIFIED SCHOOL DISTRICT FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION For the Year Ended June 30, 2008 TABLE OF CONTENTS ~~ 1• Ir ~• Independent Auditor's Report Management's Discussion and Analysis Basic Financial Statements: Government-Wide Financial Statements: Statement of Net Assets Statement of Activities Fund Financial Statements: Balance Sheet -Governmental Funds Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets Paae 1-2 3-9 10 11 12 13 ~~ 1• 1~ 1 ti Statement of Revenues, Expenditures and Change in Fund Balances -Governmental Funds Reconciliation of the Statement of Revenues, Expenditures and Change in Fund Balances -Governmental Funds - to the Statement of Activities Statement of Revenues, Expenditures and Change in Fund Balance - Budget (Non-GAAP) and Actual -Major Fund -General Fund Statement of Fiduciary Net Assets -Agency Funds Notes to Basic Financial Statements Supplementary Information: Combining Balance Sheet -All Non-Major Funds Combining Statement of Revenues, Expenditures and Change in Fund Balances -All Non-Major Funds 14 1`5 16 17 18-30 31 32 1~ i~ ~~ DUBLIN UNIfIED SCHOOL DISTRICT FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION For the Year Ended June 30, 2008 TABLE OF CONTENTS (Continued) ~• ~~ ~• ~w ~~ ~A ~~ ~~ Supplementary Information: (Continued) Combining Statement of Changes in Assets and Liabilities - Agency Funds Organization Schedule of Average Daily Attendance Schedule of Instructional Time Schedule of Expenditure of Federal Awards Reconciliation of Unaudited Actual Financial Report with Audited Financial Statements Schedule of Financial Trends and Analysis Schedule of Charter Schools Schedule of Excess Sick Leave Notes to Supplementary Information Independent Auditor's Report on Compliance with State Laws and Regulations 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 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 Findings and Recommendations: Schedule of Audit Findings and Questioned Costs Status of Prior Year Findings and Recommendations Paste 33-34 35 36 37 38 39 40 41 42 43 44-48 47-48 49-50 51-55 56-58 ~~ ~ PERRY-SMITH^~LP ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT 400 Capitol Mall, Suite 1200 Sacramento, CA 95814 www.perry-smith.com 916.441.1000 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 Dis#rict, as of and for the year ended June 30, 2008, 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 s#atements 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, 2008, 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. 1• 1• It li In accordance with Government Auditing Standards, we have also issued our report dated December 11, 2008 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 resul#s 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. SACRAMENTQ N SAN i=RANCiSGO /~ ROSEVILLE ~ PERRY-SMITNpLLP 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 Distric#'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 for 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. • • IN It C7 I• Sacramento, California December 11, 2008 I! MANAGEMENT'S DISCUSSION AND ANALYSIS June 30, 2008 ~r ~~ ~~ I! 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, 2008. Please read it in conjunction with the District's financial statements, which immediately follow this section. Oi~ERVIEW OF THE FINANCL4L 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. FINANCL4L HIGHLIGHTS OF THE PAST YEAR • District managed to maintain above the state recommended reserve for economic uncertainty of 3 percent to 4 percent by placing mandated cost revenues of $743,935 in reserve. • The enrollment growth at the medium level was over 280 students at 5% growth • Special education expenditures continue to increase beyond Federal, State and local resources, our encroachment percentage is at 4.6 % at year end and totals $2,141,579. REPORTING THE DISTRICT AS A WHOLE The Statement of 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. 3 These two statements report the District's net assets arni 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. 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 cannot 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. ~~ '` 4 ~~ ~~ THE DISTRICT AS A WHOLE Net Assets The District's net assets were $218,551,124 and $217,351,161 for the fiscal years ended June 30, 2008 and 2007, respectively. Of this amount,($1,579,957) and $947,285 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 2008 Govemmental Activities r Current and other assets Capital assets Total Assets ~ Current liabilities Long-term debt Total Liabilities Net Assets Invested in capital assets, ~ net of related debt Restricted Unrestricted Total Net Assets ~~ ~~ ~~ 1• $97,744,1.87 $281,961,541 $379,705,728 2007 Govemmental Activities $55,946,99 $251,018,921 $306,965,220 $16,832,870 $144,321,734 $161,154,604 $205,479,458 $14,651,623 ($1,579,957) $218,551,124 $ 8,780,186 $80,833,873 $89,614,059 $172,510,847 $43,893,029 $947,285 $217,351,161 Unrestricted net assets of governmental activities represents the accumulated results of all past years' operations. It means that if we had to pay off 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. ~• ~ i• Changes 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 ~~ ~~ ~• ~• ~~ ~~ ~~ ~~ ~~ 2008 Governmental Activities 2007 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 $2,146, 711 $11,830,238 $78,026 $15,925,362 $30,302,316 $665,377 $60,948,030 $7,464,132 $10,254,340 $18,076,031 $15,794,197 $27,566,046 $663,509 $79,817,355 Expenses: Instruction and instruction related Student support services Administration Maintenance and operations Other Total Expenses Change in Net Assets Governmental Activities $36,233,328 $4,208,685 $2,710,870 $9,895,503 $6,699,681 $59,748,067 $1,199,963 $34,397,868 $3,469,622 $3,370,504 $7,137,451 $4,342,590 $52,748,035 $27,069,320 As reported in the Statement of Activities on page 11, the cost of all of our governmental activities was $59,748,067 and $52,748,035 for 2008 and 2007, respectively. However, the amount that our taxpayers ultimately financed for these activities through local taxes was only $30,302,316 and $27,565,046 for 2008 and 2007 because the cost was paid by those who benefited from the programs $2,146,711 and $7,464,132 for 2008 and 2007) or by other governments and organizations who subsidized certain programs with grants and contributions $11,830,238 and $10,254,340 for 2008 and 2007). 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 of these 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. ~~ Table 3 ~~ ~• 1• ~~ 1• ~M 1• ~• 1• ~~ 2008 2007 Net Cost Net Cost of Services of Services Instruction $22,313,963 $2,870,034 Guidance and counseling $1,307,700 $1,393,743 School Administration $3,462,290 $3,170,597 Pupil Transportation $233,956 $269,695 Administration $2,536,108 $2,984,170 Maintenance and operations $9,242,277 $6,322,126 Other $6,596.,798 $56,833 Net Cost (Revenue) of Governmental Activities $45,693,092 $16,953,532 THE DISTRICT'S FUNDS As the District completed this year, our governmental funds reported a combined fund balance of $82,518,811, which is a increase of $34,557,516 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 $3,408,767 to $3,965,340. This increase is due primarily to growth in average daily attendance from the adopted budget, entitlement carryover balances and mandated reimbursements. b. Our Building Fund balances collectively increased from $25,734,191 to $64,099,141. This increase is primarily due to the revenue associated from selling General Obligation Bonds. General Fund Budgetary Highlights 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 2008. 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 2007/08 Budget were due to Special Education AB602 revenues and increased enrollment for the revenue limit calculations. - Actual .expenditures increased from the original budget by $3,394,516 due to significant carryovers from restricted funding in the instructional programs, a cost of living increase of 3.31 % and ADA growth causing increased staffing costs. 7 i• ~~ 1• 1• ~~ 1• ~~ ~~ ~s CAPITAL ASSET & DEBT ADMINISTRATION Capital Assets At June 30, 2008, the District had $281,961,541 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 $30,942,620 or 12.33 percent from last year. Table 4 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 Elementary Modernization Valley High, Phase I Valley High, Phase II Kolb Elementary 2008 Governmental Activities $143,122,043 $106,056,056 $33,133,586 $923,745 $281,961,541 $5,141,930 $20,900,735 $1,723.174 $40,859 $1,828,314 $1, 875,642 $233,653 $245,267 $31,989,574 2007 Governmental Activities $143,122,043 $73,839,547 $33,133,586 $923,745 $251,018,921 $18,477,222 $6,118,944 $647,915 $7,182,226 $0 $0 $0 $936,293 $33,342,600 This year's major additions of $31,989,574 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. Long-Term Liabilities At the end of this year, the District had $144,321,734 $80,833,873 million last year. Those Iiabilities consisted of: Table 5 Current Interest Bonds Capital Appreciation Premium Early Retirement Incentive Total Long-Term Liabilities million in long-term liabilities outstanding versus 2008 $141,128,934 $389,904 $2,572,304 $230,592 $144,321,734 2007 $79, 505,000 $0 $996,520 $322,353 $80,833,873 ~• $ ~~ ~• ~• ~~ ~~ ~~ ~~ ~~ ~s ~• 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 $144,128,934 million is significantly below this $311,772,380 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. SIGNIFICANT ACCOMPLISHMENTS OF FISCAL YEAR 2007-2008 ARE NOTED BELOW.• The District continued to maintain the state recommended 3% reserve and increase to 4% reserve for economic uncertainty and increased to 4% with one time revenues received for mandated cost Claims. State Budget uncertainty during the year prompted notable decreases in expenditures and assisted in generating a surplus at year end. ECONOMIC FACTORS AND NEXT YEAR'S B UDGETS AND RATES In considering the District Budget for the 2008/2009 year, the District Board and management used the following criteria: The key assumptions in our revenue forecast are: 1. Average Daily attendance will grow by 125 .ADA. 2. Developer Fee collections are based on approximate number of housing units to be constructed in Eastern Dublin. 3. Federal income updates will be approximately the same as current year 4. State income updates will be reduces by 6.5% according to May 2008 revision from the state made when more information from the state is received. 5. Major expenditure reductions of Approximated $2 million, including the closure of Neilsen Elementary School. Expenditures are based on the following forecasts: Enrollment Grades kindergarten through fifth 2,890 Grades six through eight 1,258 Grades nine through twelve 1,459 The new items specifically addressed in the budget are: 1. 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 FINANCL4L 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, 94568-1599, or a-mail at heironimusbeverly@dublin.k 12.ca.us. 9 ~~ • • • • • BASIC FINANCIAL STATEMENTS • DUBLIN UNIFIED SCHOOL DISTRICT STATEMENT OF NET ASSETS June 30, 2008 • ASSETS ~ Cash and investments (Note 2) Accounts receivable Prepaid expenses Stores inventory Capital assets, net of accumulated depreciation (Note 4) Total assets LIABILITIES Accounts payable ~ Deferred revenue Long-term liabilities (Note 5): Due within one year Due after one year Total liabilities ~ NET ASSETS Invested in capital assets, net of related debt Restricted (Note 6) Unrestricted ~ Total net assets • The accompanying notes are an integral part of these financial statements. ~ 10 Governmental Activities $ 92,681,193 4,175,273 819,247 68,514 281.961.541 379.705.728 16,639,572 193,298 1,998,779 142,322..955 161.154.604 245,479,458 14,651,623 (1.579.957) ~ 218.551.124 ~~ DUBLIN UNIFIED SCHOOL DISTRICT STATEMENT OF ACTIVITIES For the Year Ended June 30, 2008 ~~ r ~~ ~~ ~~ ~~ ~~ ~~ Net (Expense). Revenues and Changes in Proaram Revenues Net Assets Charges Operating Capital for Grants and Grants and Governmental Expenses Services Contributions Contributions Ac ivities Governmental activities (Note 4): Instruction $ 30,923,052 $ 632,561 $ 7,898,502 $ 78,026 $ (22,393,963) Instruction-related services: Supervision of instruction 1,295,447 3,087 373,166 (919,194) Instructional library, media and technology 445,033 130 56,397 {388,506) School site administration 3,569,796 1,701 105,805 (3,462,290) Pupil services: Home-to-school transportation 413,841 179,885 {233,956) Food services 1,474,302 1,077,464 232,437 (164,401) All other pupil services 2,320,542 3,579 519,080 (1,797,883) General administration: Data processing 776,458 11 46 (776,401) All other general administration 1,934,412 50,589 124,116 (1,759,707) Plant services 9,895,503 86,998 566,228 (9,242,277) Ancillary services 269,877 (269,877) Interest on long-term liabilities 5,813,676 (5,813,676) Other outgo 616.128 290.591 1.774.576 1.449.039 Total governmental activities $ 59,748.067 $ 2.146,711 ~ 11,830.238 $ 78.026 X45.693.092) General revenues: Taxes and subventions: Taxes levied for general purposes 23,042,598 Taxes levied for debt service 7,259,718 Federal and state aid not restricted to specific purposes 15,925,362 Interest and investment earnings 415,541 Miscellaneous 249.836 Total general revenues 46.893,055 Change in net assets 1,199,963 Net assets, July 1, 2007 217.351,161 Net assets, June 30, 2008 $ 218,551.124 The accompanying notes are an integral part of these financial statements. ~~ ~~ ~~ ~~ ~~ ~~ ~~ ~~ ~~ ~~ ~~ 1• DUBLIN UNIFIED SCHOOL DISTRICT BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2008 Bond Interest and All Total General Building Redemption Non-Major Governmental Fund Fund Fund Funds Funds ASSETS Cash and investments: Cash in County Treasury $ 2,681,587 $ 71,388,579 $ 7,573,736 $ 6,293,027 $ 87,936,929 Cash on hand and in banks 48,843 4,511 53,354 Cash in revolving fund 25,000 25,000 Cash with Fiscal Agent 3,728,296 937,614 4,665,910 Accounts receivable 3,399,800 595,615 49,655 130,203 4,175,273 Due from other funds 126,178 6,718 132,896 Prepaid expenses 20,400 20,400 Stores inventory 39.276 .29.238 68.514 Total assets $ 10.069.380 $ 71.984,194 $ 7,623,391 $ 7.401.311 $ 97.078.276 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 5,916,632 $ 7,845,094 $ 471,545 $ 14,233,271 Deferred revenue 187,408 5,890 193,298 Due to other funds 39.959 92.937 132.896 Total liabilities 6,104,040 7,885,053 570,372 14,559,465 Fund balances 3.965.340 64.099.141 $ 7.623.391 6.830.939 .82.51.8.811 Total liabilities and fund balances $ 10.069.380 ~ 71,984,194 $ 7,623.391 $ 7,401,311 $ 97,078.276 The accompanying notes are an integral part ofi these financial statements. 12 ~~ 11 ~• 1• 1• 1• 1• 1• 1! It DUBLIN UNIFIED SCHOOL DISTRICT RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET ASSETS June 30, 2008 Total fund balances -Governmental Funds $ 82,518,811 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 $302,250,602 and the accumulated depreciation is $20,289,061 (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, 2008 consisted of (Note 5): General Obligation Bonds Accreted interest 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. $ (141,128,934) (389,904) (2,572,304) 1230.592) 281,961,541 (144,321,734) 798,807 X2.406.301) $ 218,551.124 I• 13 Revenues: Revenue limit sources: State apportionment Local sources ~ Total revenue limit Federal sources Other state sources Other local sources Total revenues ~~ ~~ ~~ ~~ ~~ ~~ Expenditures: Certificated salaries Classified salaries Employee benefits Books and supplies Contract services and operating expenditures Capital outlay Other outgo Debt service: Principal retirement Interest DUBLIN UNIFIED SCHOOL DISTRICT STATEMENT OF REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCES GOVERNMENTAL FUNDS Total expenditures Excess (deficiency) of revenues over (under) expenditures Other financing sources (uses): Operating transfers in Operating transfers out Proceeds from issuance of long-term liabilities Total other financing sources (uses) Net change in fund balances Fund balances, July 1, 2007 Fund balances, June 30, 2008 For the Year Ended June 30, 2008 Bond Interest and Ali Total General Building Redemption Non-Major Governmental Fund Fund Fund Funds Funds $ 12,929,786 $ 261,568 $ 13,191,354 22.942.598 22.942;598 35.872,384 261.568 36.133.952 964,604 218,627 1,183,231 6,094,470 327,207 6,421,677 4.049.450 $ 3.283.209 $ 9.132.443 2.372.197 18,837,299 46.980.908 3.283.209 9.132.443 3.179.599 62.576,159 26,729,335 92,608 26,821,943 7,239,984 667,551 1,217,421 9,124,956 5,935,972 154,740 345,872 6,436,584 1,379,972 1,117,677 1,723,438 4,221,087 4,641,104 620,320 899,933 6,161,357 26,315,758 5,115,622 31,431,380 497,968 345,883 843,851 3,375,000 3,375,000 4.601,419 4,601.419 46.424.335 28.876.046 7.976.419 9,740,777 93.A17,577 556.573 (25.592.837) 1.156.024 (6.561.178) 430.441.418) 833,762 4,837,574 5,671,336 (1,041,147) (4,630,189) (5,671,336) 64.998.934 64.998.934 63.957.787 833.762 207.385 64,998.934 556,573 38,364,950 1,989,786 (6,353,793) 34;557,516 3.408.767 25.734.191 5.633.605 13.184.732 47.961,295 $ 3.965.340 $ 64.099.141 ~ , 7.623.391 $ 6.830.939 $ 82,518.811 The accompanying notes are an integral part of these financial statements. ' 14 • ~~ ~• 1• 1• 1• 1• It 1• 1• 1• 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, 2008 Net change in fund balances -Total Governmental Funds $ 34,557,516 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). $ 32,322,808 Depreciation of capital assets is an expense that is not recorded in the governmental funds (Note 4). (1,380,188) Issuance of tong-term liabilities and premiums on the issuance are other financing sources in the governmental funds, but increases the long-term liabilities in the statement of net assets (Note 5). (66,695,273) Debt issue costs are recognized as expenditures in the period they are incurred in the governmental funds, but are amortized over the life of the debt in the statement of net assets. 130,596 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). 3,375,000 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. {942,908) Accreted interest is not recorded in the governmental funds until it becomes due, but increases the long-term liabilities in the statement of net assets (Note 5). (389,904) Amortization of debt issuance premiums or discounts for the period are: 120,555 In the statement of activities, expenses related to early retirement incentive are measured by the amounts earned during the year. In the governmental funds, expenditures are measured by the amount of financial resources used (Note 5). 101..761 (33.357.553) Change in net assets of governmental activities $ 1.199.963 The accompahying notes are an integral part of these financial statements. 1• 15 ~~ Revenues: Revenue limit sources: State apportionment Local sources STATEMENT OF REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCE -BUDGET (NON-GAAP) AND ACTUAL MAJOR FUND -GENERAL FUND ~~ Total revenue limit Budget Variance Favorable Original Final Actual {Unfavorable) ~~ ~~ ~~ ~~ ~~ ~~ ~~ ~~ ~~ Federal sources Other state sources Other local sources Total revenues Expenditures: Certificated salaries Classified salaries Employee benefits Books and supplies Contract services and operating expenditures Other outgo Total expenditures DUBLIN UNIFIED SCHOOL DISTRICT For the Year Ended June 30, 2008 $ 15,008,447 $ 12,929,786 $ 12,929,786 20.795,416 22.942.597 22.942.598 $ 1 35.803.863 35.872.383 35.872.384 1 1,057,240 1,026,941 964,604 (62,337) 5,751,522 6,140,918 6,094,470. (46,448) 3.764.201 4.233.640 4.049.450 (184.190) 46.376.826 47.273.882 46.980.908 L292.974) 26,127,404 26,831,196 26,729,335 101,861 7,533,877 7,403,205 7,239,984 163,221 6,005,983 6,072,431 5,935,972 136,459 1,395,259 .2,657,390 1,379,972 1,277,418 5,210,899 5,325,926 4,641,104 684,822 318.858 1.696.648 497.968 1.198.680 46.592,280 49.986,796 46.424,335 3.562.461 (Deficiency) excess of revenues (under) over expenditures (215,454) (2,712,914) 556,573 3,269,487 Fund balance, July 1, 2007 3.408.767 3.408.767 3.408.767 Fund balance, June 30, 2008 $ 3.193.313 $ 695.853 $ 3.965.340 $ 3.269.487 The accompanying notes are an integral part of these financial statements. 1f DUBLIN UNIFIED SCHOOL DISTRICT STATEMENT OF FIDUCIARY NET ASSETS • AGENCY FUNDS June 30, 2008 ~ 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. ~ 17 ~ 334.025 334.025 ~~ DUBLIN UNIFIED SCHOOL DISTRICT NOTES TO BASIC FINANCIAL STATEMENTS ~• 1• 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 Califomia 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 signi#icant policies: Reporting Entity 1• 1• 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 1• 1• 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 1• 1• 1• 1• The Statement of Net Assets and the Statement of Activities display information abou# 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. 18 ~~ DUBLIN UNIFIED SCHOOL DISTRICT NOTES TO BASIC FINANCIAL STATEMENTS (Continued) I• 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Basis of Presentation -Government-Wide Financial Statements (Continued) 1• 1• 1• 1• 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 Accounting 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 compri~ 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 Tvpes 1 - General Fund: 1• I• 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 by law 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. I• 1• 3 - Capital Projects Funds: The Capital Projects Funds ar the acquisition or construction This classification includes th School Facilities Funds. e used to account for resources used for of major capital facilities and. equipment. e Building, Capital Facilities and County 19 DUBLIN UNIFIED SCHOOL DISTRICT NOTES TO BASIC FINANCIAL STATEMENTS (Continued) • 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Basis of Presentation -Fund Accounting (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 r 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 Accountin • 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. Budgets and Budgetary Accounting • 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 $oard complied with these requirements. ~ 20 • DUBLIN UNIFIED SCHOOL DISTRICT NOTES TO BASIC FINANCIAL STATEMENTS (continued) • 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Budgets and Budgetary Accounting (Continued) The District employs budgetary control by majar 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 projec#s and programs is recognized when qualified expenditures have been incurred. Funds received but not earned are • recorded as deferred revenue until earned. ~ 21 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 be#ore 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, 2008 consisted of the following: Governmental Fiduciary Activities Activities ~ Pooled Funds: Cash in County Treasury $ 87,936,929 Deposits: Cash on hand and in banks 53,354 $ 334,025 ~ Cash in revolving fund 25,000 Cash with Fiscal Agent 4.665.910 Totals $ 92.681.193 $ 334.025 i 22 • ~i DUBLIN UNIFIED SCHOOL DISTRICT NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 2. CASH AND INVESTMENTS (Continued) Pooled Funds In accordance with Education Code Section 41.001, 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 R 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 specifrc, 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, 2008 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, 2008, the carrying amount of the District's accounts was $412,379 and the bank balances were $412,918. Of the bank balances, $100,000 was insured by the FDIC and $312,918 was uninsured, ~ but collateralized. Cash with Fiscal Agent 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, 2008, 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 opera#ions. Such investments shall be limited to securities in Government Code 16430, 53601, and • 53635. At June 30, 2008, the District had no significant credit risk. ~ 23 ~~ DUBLIN UNIFIED SCHOOL DISTRICT NOTES TO BASIC FINANCIAL STATEMENTS (Continued) ~i 2. CASH AND INVESTMENTS (Continued) Concentration of Credit Risk Iw ~! 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, 2008, 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. 1~ 1• Iw 1• Interfund Receivables/Pavables Individual fund interfund receivable and payable balances at June 30, 2008 were as follows: Fund Interfund Interfund Receivables Payables Major Funds: General Building Non-Major Funds: Adult Education Cafeteria Capital Facilities County School Facilities Totals Interfund Transfers $ 126,178 39,959 5,913 80,207 6, 718 99 6,718 $ 132.896 $ 132.896 Interfund transfers consist of operating transfers from funds receiving revenue to funds through which the resources are to be expended. 1• 1 !~ 1! Interfund transfers for the 2007-2008 fiscal year were as follows: Transfer from the Building Fund to the Deferred Maintenance Fund for required State match. $ 205,000 Transfer from the Building Fund to the County School Facilities Fund for funding Green Elementary School. 2,385 Transfer from the Building Fund to the Bond Interest and Redemption Fund for future debt payments. 833,782 24 ~~ DUBLIN UNIFIED SCHOOL DISTRICT NOTES TO BASIC FINANCIAL STATEMENTS {Continued) 1• 3. INTERFUND TRANSACTIONS (Continued) Interfund Transfers (Continued) ti Transfer from the Capital Facilities Fund to the County School Facilities Fund for funding Green Elementary School. Transfer from the County School Facilities Fund to the Capital Facilities Fund for a refund from DSA due to cancelled project. $ 4,623,471 6.718 $ 54671.336 1• 4. CAPITAL ASSETS A schedule of changes in capital assets for the year ended June 30, 2008 is shown below: ~~ ~~ IA 1• Land Improvement of sites Buildings Equipment Work-in-process Totals, at cost Less accumulated depreciation: Improvement of sites Buildings Equipment Balance Transfers. Transfers Balance July 1, and and June 30, 2007 Additions Deductions 2008 $143,122, 043 $143,122,043 2,376,978 $ 20,780 2,397,758 48,701,909 77,919 48,779,828 1,887,317 7,600 1,894,917 73.839.547 32.272.452 ~ 55.943 106.056.056 269.927.794 32.378.751 55.943 302.250.602 (2,154,404) (23,373) (2,177,777) (15,790,897) (1,169,885) (16,960,782) (963.572) (186.930) 11.150.502) Total accumulated depreciation (18.908.873) !1.380.1881 (20.289.061) Capital assets, net $251,018.921 $ 30.998.563 $ 55.943 $281.961.541 Depreciation expense was charged to governmental activities as follows: Instruction $ .1,229,579 Site administration 809 Food services 4,162 Data processing 109,757 General administration 2,152 Plant services 33.729 Total depreciation expense $ 1.380.188 I! 1• 25 DUBLIN UNIFIED SCHOOL DISTRICT NOTES TO BASIC FINANCIAL STATEMENTS (Continued) • 5. LONG-TERM LIABILITIES General Obligation 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 Genera{ 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. On July 17, 2007, the District issued 2004 General Obligation Bonds, Ele~ion of 2004 Series "B" totaling $50,000,000. 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 5.0% and are scheduled to mature through 2029. On July 17, 2007, the District issued 2004 General Obligation Bonds, Election 2004 Series "C" totaling $14,998,934. 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 5.11 % to 5.38% and are scheduled to mature through 2032. The following is a schedule of outstanding General Obligation Bonds: Series Balance Current Current July 1, Year Year 2007 Proceeds Refunded $ 20,455,000 38,120,000 20,930,000 $ 64.998,934 Current Balance Year, June 30, .Maturities 2008 2002 2005 2006 2008 Totals $ (790,000) $ 19,665,000 (2,550,000) 35,570,000 (35,000) 20,895,000 64.998.934 $ 79.505.000 $ 64.998.934 $ $ (3.375.OOOl $ 141.128.934 ' ! 26 ~s • 5. i i • ~• IM 1~ 1~ ~~ ~• DUBLIN UNIFIED SCHOOL DISTRICT NOTES TO BASIC FINANCIAL STATEMENTS (Continued) LONG-TERM LIABILITIES (Continued) General Obligation Bonds (Continued) The General Obligation Bonds are scheduled to mature as follows: Year Ending June 30. 2009 2010 2011 2012 2013 2014-2018 2019-2023 2024-2028 2029-2033 Early Retirement Incentive $ 141.128.934 $ 5,741,798 5,657,673 5,564,618 5,529,088 5, 572, 894 26,872,009 18,337,733 8,583,381 24.403.171 $ .106.262.365 $ 7,551,798 8,392,673 7,812,410 8,326,864. 8,632,634 49,968,432 60,392,733 46,428,381 49.885.374 $ 247.391.299 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 $117,746 that will be paid off over the next seven years. Additional incentive agreements amounting to $112,846 include providing payments of $50,000 for each eligible individual over the next two to four years. Schedule of Changes in Long-Term Liabilities A schedule of changes in long-term liabilities for the year ended June 30, 2008 is shown below: Balance Balance Amounts July 1, June 30, Due within 2007 Additions Deductions 2008 One Year General Obligation Bonds $ 79,505,000 $ 64,998,934 $ 3,375,000 $ 141,128,934 $ 1,810,000 Accreted interest 389,904 389,904 Premium on refinancing 996,520 1,696,339 120,555 2,572,304 120;555 Early retirement incentive 332.353 101.761 230.592 68.224 Totals $ 80,833.873 $ 67.085,177 $ 3.597,316 $ 144.321.734 $ 1.998.779 Payments on the General Obligation Bonds are made from the Bond Interest and Redemption Fund. Payments on the Early Retirement Incentive are made from the Fund for which the related employee worked. 27 Principal Interest Total $ 1,810,000 2,735,000 2,247,792 2,797,776 3,059,740 23,096,423 42,055,000 37,845,000 25.482.203 f~ NOTES TO BASIC FINANCIAL STATEMENTS (Continued) DUBLIN UNIFIED SCHOOL DISTRICT 6. RESTRICTED NET ASSETS Restricted net assets consisted of the following at June 30, 2008: 1• Revolving cash Prepaid expenses Stores inventory Unspent categorical program revenues Special revenues Capital projects Debt service Governmental Activities 1 ~'! ~• IM 7. EMPLOYEE RETIREMENT SYSTEMS $ 25,000 819,207 68,514 251,424 915,488 4,948,599 7.623.391. $ 14.651.623 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) 1! 1~ 1• 1~ ~• Plan Description The District contributes to the School Employer Pool under the California Public Employees' Retirement System (CaIPERS), acost-sharing multiple-employer public employee retirement system defined benefit pension plan administered by CaIPERS. The plan provides retirement and disability benefits, annual cost-of-living 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. CaIPERS issues a separate comprehensive annual financial report that includes financial statements and required supplementary information. Copies of the CaIPERS annual financial report may be obtained from the CaIPERS Executive Office, 400 P Street, Sacramento, California 95814. 28 DUBLIN UNIFIED SCHOOL DISTRICT NOTES TO BASIC FINANCIAL STATEMENTS (Continued) ~ 7. EMPLOYEE RETIREMENT SYSTEMS (Continued) Plan Description and Provisions (Continued) California Public Employees' Retirement System (CaIPERS) (Continued) ~ 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 CaIPERS Board of ~, Administration. The required employer contribution rate for fiscal year 2007-2008 was 9.306% of annual payroll. The contribution requirements of the plan members are established by state statute. The District's contributions to CaIPERS for the fiscal years ending June 30, 2006, 2007 and 2008 were $566,285, $652,1fi3 and $763,481, respectively, and equal 100% of the required contributions for each year. ~ State Teachers' Retirement System (STRS) Plan Description 1• 1• 1~ 1! The District contributes to the State Teachers' Retirement System. (STRS), acost- 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 sta#e 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. Funding Policy Active plan members are required to contribute 8% of their salary. The required employer contribution rate for fiscal year 2007-2008 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, 2006, 2047 and 2008 were $1,774,936, $2,013,986 and $2,195,314, respectively, and equal 140% of the required contributions for each year: ' ~ 29 DUBLIN UNIFIED SCHOOL DISTRICT NOTES TO BASIC FINANCIAL STATEMENTS (Continued) ~' 8. JOINT POWERS AGREEMENTS Alameda County Schools Insurance Group The District is a member with other school districts of a Joint Powers Authority, Alameda S 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, 2007 (the most recent information available): Total assets $ 34,508,000 Total liabilities $ 39,430,000 • Total net liabilities $ (4,922,000) Total revenue $ 112,694,000 Total expenses $ 110,246,000 Schools Excess Liability 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, 2008: Total assets $ 238,fi80,000 • Total liabilities $ 189,962,000 Total net assets $ 48,718,000 Total revenues $ 31,701,000 Total expenses $ 22,991,000 ~ 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.. 9. COMMITMENTS AND CONTINGENCIES r 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. f 30 r • • • • SUPPLEMENTARY INFORMATION • V ~ ~ y = ~ O W ~ O z ~ O ai a a 0 m ti Z O Z Z Z m J Z ~ Q ~ O U O f~ ~ cf M CO 00 ~ Ne- ~Or-c'~ r Otn CDN1~N M ~ ~~ c~~MON O O N CA `_ F- tD I~ O CA ~ CO O L W ~ io_ cMO N N - C ~ ~ O ~ . L ~ I L C r 3 1L O U ~ ~ ~ ~ ~ ~ co ~- n ~ ~ + -a o of cfl m , C.~ ~ ~ ch ~ U ~a v v rn o M N ~ N ~ ' • c ~ N M y 41 ~ M M N ~ LL b~ d V ~ N ~ N O OV ~ C ' l0 p to N I~ d ~ d ~ ~t O d C LL ~ ACS N o ~ M d ~ ch .- ~ co aD N ao O t6 ~ tf) CO ' V 7 ~ 'p ~ '~t ~' N O w ~ ~ U a9 ~ ~ O ~ ~ O ~ V ~ ~ r ~ Q 3 LL ' O W to y Y C z W ~ N~ f~ ~ ~ p~ a~ a Q Q ~ ~ ~pp ~ 7 w ~ U.? ~ Z y N ~ C LL N +~ C to ~ > () 'L L y w ~ C ' t0 O ~ ~ $ C ~ ~ w y F- pp ~ N fy6 fy6 0 7 O UUUQG1cA ~ ~ Z UJ QU N Z Wg ~m J m ~ aZ J ~ ~C1 t~ O N O r O M ~ ~ C D fh M ~ M 1~ ~ O ~ ~ ao ~ O ~ ~ ~ ~ ~ ~ M ~ C01~ tL) O N O ~ O M ~ C O (O r h r N ~ N N ~ rn o ~ v? ~ ~ rn ~ M M r l!) ~ I stl ~ ° ° v ~ O M M ~ ~ ~ ~ N N N O ~ ~ O O ~ M C D N t A ~ ~ ~ ~ N tf) M CA CO .- I~ O) M ~ M M ~ ~ ( O r r C) -yp ~ Vl ~ C: 7 CS w C w ._ m y ar d ~ NJ C C) ~ _ ~ C3 w ~ ~ ~ ~ ~ o U N w ~' .a U 7 N ~ ~ NQO~ y C) U C C3 f6 .fl '~ c m U) .~ CS f0 N CA w y C ~ C /0 ... W W M V ~~ M ~T N C y C3 N a ,~ ~ " a ~~ m ca ~ a s F- U_ F- 0 J O O • U fl W ~_ Z Z J m 0 ~J aonnn O a0rNa0 MNM n a0 ~O ~ M N rn fON00 O ONnM MNaO 1~ n nao aD O M M ~CONr O CO~COt7 01<OO n r W r M n n O ~ODnN O Nn~M O~tp ' O r f~0 n M ~ O O (OrNn NNMM n r N Q7r~ Ord NMn pprM st n uJ MM aoco O N M M O r M oD H N M r r In O CJ ~f ~Y' (v0 M r O EA O M M ~ 00 N O N (O OD O t c0 ~ ~ at r n N r n tp r M f'~ r 0~ t N n n N r ~O O N ao n r r o0 (p ~ ~ ~ ~ r ~ N (O ~ ~ M 0 f/1 :~' C o0 ( O o 0 • N r M N t0 O (v M O ~ ~ tL lp In In ~ ~ N r O LL O U O O M N n r M t0 CO 00 +~ M O O O 00 00 O~~ W O r M r n ~ a0 r N tl! CO O N O S ~ O N ~ n v n N ao W O ~p O 01 00 ~ c0 ~t ~ O O uJ M ~O c0 ~ O ''' a_ ~ 00 r 00 r O O n n ~ ~ r 0 ~ M O ~ r M N r (O M O) M r O r V~ LL LL r r r N r tt el' v O r ~ ~ ~ ~ 41 ~ ' ~ M M M M N M ~j = r r r r M (N' y~1L 00 C O d r 07 O M M N M M M O O n M O ~ N 'O C O N n st N N n M r O MoD oo ~ r ~ O N O O O O O ~ n r to ~ O ~ W 'a ~ r ~D N O S r O M lf) Ln r M Z M a. C C O r N ~ N t1' V' N N N N ~ N G1 d ~ ~T tL C d C LL ~ ' ~ •~ ~ 0 ~ ~ a ~ ~ C n N W n N O n r O M M M O ' W N n O CO N W 00 oD ~t n co n co r r V' V' O ` ~ m rn oo v ao co n oo r Z c a d d~ ~~~ O X0000 ~ ~ <O O ~ t~A J } d ~ NrO ~ CONIp ~ ..i r V LL r r r Q w L ~ ~ OD v n 0 d' N D7 M MMOn O O M~ n M M CA 0 sY 0 ~ O N 0 (O C O ~ ~ M M (O CA M r 00 00 ~ M n r+ i=i -0 r v n N r M N N CA n 0 O O r r r r O tp N M N M r M M ~' r r r r Q ~ LL W H 0) y ~ 0) ` -' O 7 C y V C 0) ~ .. R > ~ N w ~ 0) ~' O y d OD O d O~ = 7 y C O N C O ~ U X y C 0 O U N -O O ~ M C ~ , p 7 C U V y O y j ~ d 7 ~ N~ N y ~ 'C N fl' Q~ ;3 C V "~~ 4= O N N N t~/1 t~/J C ~ C ~ T ~ C ~ 4 ? =''C O O y , ~pp ~ M N N 3" ~ A O C 'O OC C N t0 N C ui ui y 03 ~ ~ w 'O N C :p y C O 0) C Vj 0) N o O 0) O l6 ~ C O 3 ~ ~ ~ N~ X N C t: ~ C s c0 m N ~ ~ ~acima~`' O .~oYC`oa~m a p O w ~ am o U ~ ~ c> ~mm 1- c~CyaOCX'ao 1- ~da~ ~ o~N~s.c a~~f0~oodco~ a~aa ~ a ~~ X00 °-UUwmU UO -c00 > > tY w O w w tr N w C ~ C f6 N ... f6 y ~N, f6 ~~ M >, y C y f6 at w 0 C 0s la ~a ~~ ~~ ~• ~• ~• ~~ ~~ ~~ ~• ~~ ~• DUBLIN UNIFIED SCHOOL DISTRICT COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES AGENCY FUNDS For the Year Ended June 30, 2008 Fallon Middle School Assets: Cash on hand and in banks Liabilities: Due to student groups Frederiksen Elementary School Assets: Cash on hand and in banks Liabilities: Due to student groups Nielsen Elementary School Assets: Cash on hand and in banks Liabilities: Due to student groups Wells Middle School. Assets: Cash on hand and in banks Liabilities: Due to student groups Dublin Hiah School Assets: Cash on hand and in banks Liabilities: Due to student groups Balance Balance July 1, June 30, 2007 Additions Deductions 2008 $ 27.238 $ 118.004 $ 107.948 $ 37.294 $ 27.238 $ 118.004 $ 107.948 $ 37.294 $ 11.329 $ 11.158 $ 12.234 $ 10.253 11.329 $ 11.158 $ 12.234 $ 10.253 $ 5.264 $ 9.640 $ 12.567 $ 2,337 $ 5.264 $ 9.640 $ 12.567 $ 2.337 $ 126.147 $ 329.011 $ 307.177 $ 147.981 $ .126.147 $ 329.011 $ 307.177 $ 147.981 $ 142.906 $ 615.528 $ 624.072 $ 134.362 $ 142.906 $ 615.528 $ 624.072 $ 134.362 (Continued) 33 ~~ ~• ~• ~• ~• ~• ~• ~~ 1! ~s ~• DUBLIN UNIFIED SCHOOL DISTRICT COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES AGENCY FUNDS (Continued) For the Year Ended June 30, 2008 Valtey Hiah School Assets: Cash on hand and in banks Liabilities: Due to student groups Total Student Body Assets: Cash on hand and in banks Liabilities: Due to student groups Balance Balance July 1, June 30, 2007 Additions Deductions 2008 $ 10.854 $ 9.486 $ 18.542 $ 1.298 $ 10.854 $ 9.486 $ 18.542 $ 1.798 $ 323.738 $ 1.092.827 $ 1.082.540 $ 334.025 $ 323,738 $ 1.092.827 $ 1.082.540 $ 334.025 The accompanying notes are an integral part of these financial statements. 34 ~~ It 1• 1• 1• 1• 1• 1• 1• 1~ 1• DUBLIN UNIFIED SCHOOL DISTRICT June 30, 2008 ORGANIZATION Dublin Unified School District was established in 1988 and comprises an area of approximately 15 square miles located in Alameda County. The District operates 5 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. Name GOVERNING BOARD Office President Vice President Trustee Trustee Trustee Term Expires 2008 2008 2008 2010 2010 Denis King John Ledahl Patricia Kohnen David Haubert Jennifer Henry ADMINISTRATION Stephen L. Hanke, Ed.D. Superintendent Dave Marken, Ed.D. Assistant Superintendent, Educational Services Ms. Beverly Heironimus, CPA Chief Business Officer 35 ~~ I• DUBLIN UNIFIED SCHOOL DISTRICT SCHEDULE OF AVERAGE DAILY ATTENDANCE For the Year Ended June 30, 2008 Second Period Annual Report Report I• I• I• I• I• 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 Regional Occupational Program Not Concurrently Enrolled: Classes for Adults 456 456 1,350 1,351 1,197 1,196 776 773 1 86 87 3.865 3.864 1,297 1,288 69 67 2 2 52 51 1.420 1:408 169 176 58 67 5.512 5.515 Hours of Attendance I• I• ~a 1• Summer School: Elementary High school 53,620 32, 333 85.953 See accompanying notes to supplementary information. 36 ~~ 1• 1• 1• 1• 1• 1• 1• 1! ~• 1• DUBLIN UNIFIED SCHOOL DISTRICT SCHEDULE OF INSTRUCTIONAL TIME For the Year Ended June 30, 2008 1986-87 Number Minutes 1982-83 2007-08 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 54,750 1$0 In Compliance Grade 2 50,400 45,775. 54,750 180 In Compliance Grade 3 50,400 45,775 54,750 180 In Compliance Grade 4 54,000 51,950 54,750 180 In Compliance Grade 5 54,000 51,950 54,750 180 In Compliance Grade 6 54,000 51,950 60,158 180 In Compliance Grade 7 54,000 59,340 60,158 180 In Compliance Grade 8 54,000 59,340 60,158 180 In Compliance Grade 9 64,800 63,280 64,800 180 In Compliance Grade 10 64,800 63,280 64,800 180 In Compliance Grade 11 64,800 63,280 64,800 180 In Compliance Grade 12 64,800 63,280 64,800 1$0 In Compliance See accompanying notes to supplementary in#ormation. 37 ~~ DUBLIN UNIFIED SCHOOL DISTRICT SCHEDULE OF EXPENDITURE OF FEDERAL AWARDS For the Year Ended June 30, 2008 1• 1• 1• ~• 1• 1• 1• 1• 1• It Pass- Through Federal Entity Federal Catalog Federal Grantor/Pass-Through Identifying Expend- Number Grantor/Program or Cluster Title Number itures U.S. Department of Education Special Education Cluster: 84.027 Special Ed IDEA: Local Assistance 13379 $ 618,351 84.173 Special Ed IDEA: Federal Preschool. Grant 13430 16,924 84.027A Special Ed IDEA: Preschool Local Entitlement 13682 34,964 84.173A Special Ed IDEA: Preschool Staff Development 13431 447 Subtotal Special Education Cluster 670.686 84.010 NCLB: Title I, Part A, Basic 14329 113,024 84.367 NCLB: Title II, Part A, Teacher Quality 14341 97,675 84.318 NCLB: Title II, Part D, Technology 14335 1,280 84.365 NCLB: Title III, Immigrant Education 14346 2,581 84.041 NCLB: Title III, Impact Aid 14366 33,9D6 84.365 NCLB: Title III, Limited English Proficiency 10084 32,762 84.186 NCLB: Title IV, Part A, Drug Free Schools 14347 8,787 84.298A NCLB: Title V, Part A, Innovative Education 14354 3.903 Total U.S. Department of Education 964.604 U.S. Department of Agriculture 10.556 Child Nutrition -School Programs 14198 218.627 Total $ 1,183,231 See accompanying notes to supplementary information. 38 ~s DUBLIN UNIFIED SCHOOL DISTRICT RECONCILIATION OF UNAUDITED ACTUAL FINANCIAL REPORT WITH AUDITED FINANCIAL STATEMENTS 1• 1• 1• 1• 1• It 1• 1• 1• 1• For the Year Ended June 30, 2008 June 30, 2008 Unaudited Actual Financial Report Fund Balance Adjustment of cash in County Treasury for future debt payments June 30, 2008 Audited Financial Statement Fund Balance Bond Interest and Building Redemption Fund Fund $ 64, 932, 903 $ 6, 789,629 .(833.762) 833.762 $ 64.099.141 ~ 7.623.391 There were no audit adjustments proposed to any other funds of the District. See accompanying notes to supplementary information. 39 ~~ General Fund Revenues and other financing sources. Expenditures Other uses and transfers out Total outgo Change in fund balance Ending fund balance Available reserves SCHEDULE OF FINANCIAL TRENDS AND ANALYSIS For the Year Ended June 30, 2008 ~~ ~~ ~~ ~~ ~~ ~~ ~~ ~~ ~~ ~• Designated for economic uncertainties Undesignated fund balances Available reserves as percentages of total outgo All Funds Total long-term liabilities Average daily attendance at P-2, excluding Adult and ROP DUBLIN UNIfIED SCHOOL DISTRICT (Budget) 2009 2008 2007 2006 $ 46.804.121 $ 46.980,908 $ 44.811.362 $ 39.734,636 47,810,828 46,424,335 43,458,353 39,381,469 100.000 47.810,828 46.424.335 43.558.353 39.381.469 $ (1.006.707) $ 556.573 $ 1,253.009 $ 353.167 $ 2.958.633 $ 3.965.340 $ 3.408.767 $ 2.155.758 ~ 1,912,434 $ 2.687.044 $ 1.742.334 $ 1.177A50 $ 1.912.434 $ 1.856.974 $ 1.742.334 ~ 1.177.050 $ - $ 830.070 $ ~, - 4.0% 5.8% 4.0% 3.0°Jo $ 142,322.955 $ 144.321,734 $ 80,833.873 $ 83.149.493 5,413 5.285 4.761 4.477 The General Fund fund balance has increased by $2,162,749 over the past three years. The District projects a decrease of $1,006,707 for the fiscal year ending June 30, 2009. 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, 2008, 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 2008-2009 fiscal year. Total long-term liabilities have decreased by $61,172,241 over the past two years. See Note 5 to the financial statements. Average daily attendance (excluding classes for adults and ROP) has increased by 808 over the past two years and is anticipated to increase by 128 ADA during the year ending June 30, 2009. See accompanying notes to supplementary information. 4>7 ~~ DUBLIN UNIFIED SCHOOL DISTRICT SCHEDULE OF CHARTER SCHOOLS For the Year Ended June 30, 2008 ~• ~~ ~~ ~~ ~~ ~~ ~~ ~~ Included in District Financial Statements, or Charter Schools Chartered by District Separate Report The District does not sponsor any charter schools. See accompanying notes. to supplementary information. I• 41 DUBLIN UNIFIED SCHOOL DISTRICT SCHEDULE OF EXCESS SICK LEAVE For the Year Ended June 30, 2008 • Contract or Bargaining Agreement Title of Employee There are no employment contracts allowing • excess sick leave. 1• 1• 1• 1• 1• 1• 1• See accompanying notes to supplementary information. • 42 • 1. • • • • • • • 2. • • DUBLIN UNIFIED SCHOOL DISTRICT NOTES TO SUPPLEMENTARY INFORMATION PURPOSE OF SCHEDULES A - Schedule of Average Daily 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 Analysis 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. 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, 2008, the District did not offer an Early Retirement Incentive Program. 43 ~~ 1• 1• 1• 1• 1• 1• ~~ ~• ~• ~• 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, 2008. 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 determina#ion of Dublin Unified School District's compliance with those requirements. Audit Guide Procedures Description Procedures Performed Regular and Special Day Classes 8 Yes Kindergarten Continuance 3 Yes Independent Study 23 No, see below Continuation Education 10 Yes Adult Education 9 Yes Regional Occupational Center and Programs 6 No, see below Instructional Time: School Districts 6 Yes County Offices of Education 3 No, see below Community Day Schools 9 No, see below Morgan-Hart Class Size Reduction Program 7 Yes Instructional Materials: General requirements 12 Yes Grades K-8 1 Yes Grades 9-12 1 Yes Ratio of Administrative Employees to Teachers 1 Yes Classroom Teacher Salaries 1 Yes Early Retirement Incentive Program 4 No, see below Gann Limit Calculation 1 Yes School Construction Funds: School District Bonds 3 No, see below State School Facilities Funds 1 Yes Excess Sick Leave 2 Yes 44 ~~ 1! ~• 1• 1• ~• 1• 1• ~~ 1• ~! INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH STATE LAWS AND REGULATIONS {Continued) Description Notification of Right to Elect Califomia 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 Mathematics and Reading Professional Development Class Size Reduction Program: General requirements Option one classes Option two classes Districts with only one school serving K-3 After School Education and Safety Program: General requirements After school Before school Contemporaneous 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 Audit Guide Procedures Procedures Pertormed 1 Yes 2 Yes 2 Yes 3 No, see below 3 No, see below 4 No, see below 7 Yes 3 Yes 4 No, see below 4 No, see below 4 No, see below 4 No, see below 5 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. We did not perform any procedures related to ROC/P because this program is handled by Tri Valley JPA. 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 participate in the Cal-SAFE Program; therefore, we did not perform any procedures related to the Cal-SAFE Program. 45 ~~ 1• 1~ INDEPENDENT AUDITOR'S REPORT IANCE WITH STATE LAWS AND REC (Continued) The 2007-2008 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, 2008. Accordingly, we could not perform the portions of audit steps (a), (b) and (c) of Section 19837 of the 2007-2008 Audit Guide relating to the comparison of tested data from the 2007-2008 fiscal year to the 2007- 2008 School Accountability Report Cards. The District did not receive. funding from the Mathematics and Reading Pro#essional Development Program; therefore, we did not perform any testing required by Article 4 of the Audit Guide. 1• 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. 1• 1• 1• Ir 1• 1• 1 ~- The District did not receive funding from the After School Education and Safety Program; therefore, we did not perform any testing required by Article 4 of the Audit Guide. 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 s#ate laws and regulations referred to above for the year ended June 30, 2008. 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. ~r +r yy -~ i~S1~ IMP J Sacramento, California December 11, 2008 GIs 1! ~• It 1• 1• 1• 1• 1• Iw 1• 1• 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 Bgard 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, 2008, and have issued our report thereon dated December 11, 2008. 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 Reporting 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. 47 1! 1• 1• 1~ 1~ ~• 11 1• 1• li ~s 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. Sacramento, California December 11, 2008 48 ~~ 1• It 1• 1• 1• ~s 1• 1~ 1• 1~ 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-1.33 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, 2008. 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 OMB Circular A-133 require that we plan and perform the audit to obtain 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, 2008. 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. 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 (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 con#rol 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 intemal 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. ,~ f ~ S nn,'~1rt 1J1/~ y Sacramento, Califomia • December 11, 2008 • • • ~ ~~ ~~ ~~ ~~ n ,.. C~ FINDINGS AND RECOMMENDATIONS • ~ ~ 1i ~~ ~~ ~~ ~~ ~~ ~~ 1~ 1~ DUBLIN UNIFIED SCHOOL DISTRICT SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS Year Ended June 30, ?008 SECTION 1-SUMMARY OF AUDITOR'S RESULTS FINANCIAL STATEMENTS Type of auditor's report issued: Internal control over financial reporting: Material 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: Any audit findings disclosed that are required to be reported in accordance with Circular A-133, Section .510(a)? Identification of major programs: Unqualified Yes. X No Yes X None reported Yes X No Yes X No Yes X None reported Unqualified Yes X No CFDA Number(s) Name of Federal Program or Cluster 84.027, 84.027A, 84.173A Special Education Cluster 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: $ 300,000 X Yes No Yes Yes Unqualified X No X None reported '~ 51 ~~ I• SECTION II -FINANCIAL STATEMENT FINDINGS 1. INTERNAL CONTROL -STUDENT BODY ACCOUNTING (30000) ~• ~~ ~~ ti i Criteria DUBLIN UNIFIED SCHOOL DISTRICT SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS (Continued) Year Ended June 30, 2008 Internal Control -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 Neilsen Elementary School The school side did not maintain any record or log of cash receipts or cash expenditures. Receipts or schedules defining collection amounts were not used by the teachers when turning in cash to the ASB Secretary. The monthly bank statements could not be tied out to supporting information as activity was not tracked and recorded by the ASB Secretary. At Dublin High School: Receipts were not issued to the students upon the collection of cash at the school site. Collection forms turned into the ASB Secretary from teachers did not provide any detail to support individual student collections. Cash collections are not counted in dual custody. At Valley High Continuation: Deposits at the bank were not made on a timely basis. Rather, money collections were taken to the bank once every few months. Effect • ASB funds could potentially be misappropriated. Cause ~ Adequate internal control procedures have not been implemented and enforced. Fiscal Impact • Not determinable. 52 • ~~ DUBLIN UNIFIED SCHOOL DISTRICT SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS (Continued) Year Ended June 30, 2008 1! 1• It 1• 1• 1• 1• • 1• 1• SECTION II -FINANCIAL STATEMENT FINDINGS (Continued) INTERNAL CONTROL -STUDENT BODY ACCOUNTING (30000) (Continued) Recommendation We recommend the following: At Neilsen Elementary School: The school maintain a receipt book that can be used for cash collections turned into the office. . A schedule defining the number of items receipted and the unit price per item included in the receipt should be used and cash collections should be counted and formally documented by two individuals in dual custody. . Cash expenditures and receipts should be recorded in a collection/expenditure journal or general fund log, which tracks the ASB fund balance. This log/journal should support the monthly bank statement and reconciliation reports. At Dublin High School: The school site issue receipts to students upon collection of cash. . Cash should be counted in dual custody by the ASB Secretary in front of the teacher/club advisor. At Valley High Continuation: Money should be deposited in the bank on a weekly basis. Corrective Action Plan At Neilsen Elementary School: . Nielsen Elementary School has been consolidated with Dublin Elementary School in fiscal year 2008-2009. The Nielsen ASB account has been closed and the balance transferred to the Dublin Elementary donation account in the General Fund. At Dublin High School . The school site has been instructed to use receipts for collection of cash from the teacher/club advisor with the appropriate paperwork showing the receipts from students. . The ASB Secretary has been advised to count cash collections in front of the teacher/club advisor or administrator. A# Valley High Continuation: . The ASB Secretary has been instructed to deposit money on a weekly basis. 53 ~~ DUBLIN UNIFIED SCHOOL DISTRICT SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS (Continued) Year Ended June 30, 2008 1• 1• 1• I• 1• I• • L • • SECTION III -FEDERAL AWARD FINDINGS AND QUESTIONED COSTS No matters were reported. 54 1~ DUBLIN UNIFIED SCHOOL DISTRICT SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS (Continued) Year Ended June 30, 2008 ~• • • • • • • • • SECTION IV -STATE AWARD FINDINGS AND QUESTIONED COSTS No matters were reported. 55 STATUS OF PRIOR YEAR • • 7 • • FINDINGS AND RECOMMENDATIONS • ~~ ~• 1• 1• 1• 1• 1• 1! 1• 1• 1• DUBLIN UNIFIED SCHOOL DISTRICT STATUS OF PRIER YEAR FINDINGS AND RECOMMENDATIONS Year Ended June 30, 2008 District Explanation Finding/Recommendation Current Status If Not Implemented 2007-1 Partially implemented 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. 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. 56 See current year finding #1. ~~ DUBLIN UNIFIED SCHOOL DISTRICT STATUS OF PRIOR YEAR FINDINGS AND RECOMMENDATIONS (Continued) Year Ended June 30, 2008 1• 1• 1• ~• ~• Finding/Recommendation Current Status District Explanation If Not Implemented 2007-1 (Continued) At Wells Middle School: (Continued) 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. 2007-2 Implemented. • 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. All purchase requisitions should be reviewed for the proper use of funds prior to the issuance of a purchase order. ~ 2007-3 Implemented. There is no documentation of when physical inventory counts are performed and who they are performed by. The Coordinator and a warehouse ~ employee involved in the physical inventory count should sign and date the Inventory Count Sheet. 57 • ~~ ~• 1• ~• ~• ~• ~ • ~~ ~• ~• ~• DUBLIN UNIFIED SCHOOL DISTRICT STATUS OF PRIOR YEAR FINDINGS AND RECOMMENDATIONS (Continued) Year Ended June 30, 2008 Finding/Recommendation Current Status District Explanation If Not Implemented 2007-4 Implemented. The Monthly Attendance Summary for Wells Middle School did not reconcile the summary used to prepare the Period Two Report of Attendance. The District should revise and resubmit the Period Two and Annual Reports of Attendance reflecting the removal of the disallowed ADA. 2007-5 Implemented. The District purchased 8 computer monitors for 4 server rooms that are not allowed under Section Code 17072.35 and 17074.25. 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. . 58 ACORD,~ CERTIFICATE OF LIABILITY INSURANCE DATE (MM/DD/YYYY) 13 2009 PRODUCER Keenan & Associates 1111 Broadwa ,Suite 2000 y Oakland, CA 94607 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. 510-986-6750 0451271 www.keenan.com INSURERS AFFORDING COVERAGE NAIC # INSUREO Al hools Insurance Group t S d C INSURER A: American International Grou oun y c ame a Dublin Unified School District INSURER B: S ecial Underwriters Alliance Ins. 7471 Larkdale Avenue INSURER C: Dublin CA 94568 INSURER D: INSURER E: V V V CRIiV GJ THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR ANY REQUIREMENT , THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS,.EXCLUSIONS AND CONDITIONS OF SUCH MAY PERTAIN , POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. 1NSR TR DD' POLICY NUMBER POLICY EFFECTIVE DA M / POLICY EXPIRATION TE M D LIMITS GENERAL LIABILITY EACH OCCURRENCE $ DAMAGE TO R NTED COMMERCIAL GENERAL LIABILITY PREMISES Ea occurence $ CLAIMS MADE ~ OCCUR MED EXP (Any one person} $ PERSONAL&ADVINJURY $ GENERAL AGGREGATE $ GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS -COMP/OP AGG $ POLICY PRO LOC AUT OMOBILE LIABILITY COMBINED SINGLE LIMIT $ ANY AUTO {Ea accident) ALL OWNED AUTOS BODILY INJURY $ SCHEDULED AUTOS (Per person) HIRED AUTOS BODILY INJURY $ NON-OWNED AUTOS (Per accident) PROPERTY DAMAGE $ (Per axideni) GARAGE LIABILITY AUTO ONLY - EA ACCIDENT $ ANY AUTO OTHER THAN EA ACC $ AUTO ONLY: AGG $ EXCESS/UMBRELLA LIABILITY EACH OCCURRENCE $ OCCUR ~ CLAIMS MADE AGGREGATE $ $ DEDUCTIBLE $ i RETENTION $ $ WC STATU- OTH- WORKERS COMPENSATION AND IT ER A EMPLOYERS' LIABILITY WC4644625 7/1/2008 7~1~2009 E.L. EACH ACCIDENT $ 1,000,000 ANY PROPRIETOR/PARTNERIEXECUTIVE OFFICERIMEMBER EXCLUDED? SIR $1,000,000 000 WC Limits $50 000 E.L. DISEASE - EA EMPLOYEE $ 1 000 000 If yes, describe under , , DISEASE -POLICY LIMIT E L $ 1 000 000 SPECIAL PROVISIONS below . . B OTHER Excess Worker's WSRSW000025203 7/1/2008 7/1/2009 Compensation SIR $250,000 WC Limit $750,000 DESCRIPTION OF OPERATIONS /LOCATIONS /VEHICLES /EXCLUSIONS ADDED BV ENDORSEMENT t SPECIAL PROVISIONS As respects to Grant Application submitted by the Dublin Unified School District to the City of Dublin for organizationa funding requests for fiscal year 2008-2009. DER CANCELLATION CERTIFICATE HOL SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION Clty Of DUblln DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL ~(~ DAYS WRITTEN Attn: City Manager NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO DO SO SHALL 100 Civic Plaza MAPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE ENSURER, ITS AGENTS OR Dublin CA 94568 REPRESENTATIVES. AUTHORIZED REPRESENTATNE ~J~/~~~ ~/ ~Cr"'~'~~ ~ '" Graham Grice CERT NO.: 4420348 CLIENT CODfi: DUBLINUNI Rose Meisenheimer 1/30/2009 1:51:42 PM Page 1 of 2 ACORD 25 (2001/08) U AGURD GUKPUN:PII IUN 7`JtfS 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 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 after the coverage afforded by the policies listed thereon. ACORD 25 (2001/08) CERT NO.: 4420348 CLIENT CODE: DUHLINUNI Rose Meisenheimer 1/30/2009 1:51:42PM Page 2 of 2 I attest that the information contained in this FY"2009-2010 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 31, 2010. 'Failure to submit a report will tesult in ineligibility for future. funding.. Signatures: z 1 Executi e Director { t j Board President/Chairperson SECTION 2 Page 11 of 16