Annual Report of - San Diego County Office of …...San Diego County K‐12 School Districts Annual...

SanDiegoCountyK‐12SchoolDistricts

AnnualReportofFinancialTransactions2012‐2013

BusinessServicesDivision/DistrictFinancialServices

6401 Linda Vista Road

Room 608

San Diego, CA 92111‐7399

h p://www.sdcoe.net

MAY 2014

SanDiegoCountyOf iceofEducation

SAN DIEGO COUNTY OFFICE OF EDUCATION

BOARD OF EDUCATION Susan Hartley, President

Mark C. Anderson, M.P.H., Vice President

Lyn Neylon, Ph.D., Member

Gregg Robinson, Ph.D., Member Sharon C. Jones, Member

Randolph E. Ward, Ed. D. COUNTY SUPERINTENDENT OF SCHOOLS

Business Services Division

Lora Duzyk, Assistant Superintendent

Brent Watson, Executive Director

District Financial Services

(858) 292-3538

San Diego County K-12 School Districts

Published: March 2014

San Diego County Office of Education

Business Services Division District Financial Services

6401 Linda Vista Road San Diego, CA 92111-7399

http://www.sdcoe.net/business-services/financial-services/Pages/default.aspx

Annual Report Of

Financial Transactions

2012-2013

FOREWORD

This is the 52nd Annual Report of Financial Transactions. The pur-pose of this report is to provide useful information for district educa-tion planning and for use by citizen and community groups. This report contains actual data from fiscal year 2012-2013 and budgetary data for fiscal year 2013-2014 for school districts and the San Diego County Office of Education. A few of the tables in this re-port contain historical data as well. The data tabulated in this report were derived from various state and county reports. Specific source references are provided with each table. As reported in October 2013 by the California Basic Educational Data System (CBEDS), there were 443,258 K-12 students enrolled in San Diego County School Districts. The total 2012-2013 P-2 ADA for the entire county was 423,262 as of 09/05/2013. P-2 ADA includes K-12 ADA and School District of Choice and does not include, County Community, or County Special Education ADA. All Charter School data has been excluded from this report. The total (K-12) General Fund expenditures were $3.791 billion, an average of $9,092 per ADA. This report was prepared under the direction of Lora Duzyk, Assistant Superintendent, Business Services Division.

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TABLE OF CONTENTS

I. P-2 AVERAGE DAILY ATTENDANCE ....................................................................... 2

II. ENROLLMENT BY GRADE OVER A TEN-YEAR PERIOD ............................................ 4

III. ETHNICITY BY DISTRICT EXCLUDING CHARTER SCHOOLS ...................................... 5

IV. ENROLLMENT OVER A FIVE-YEAR PERIOD EXLUDING CHARTER SCHOOLS ........... 6

V. REVENUE LIMIT AND STATE AID COMPUTATION ..................................................... 9

VI. DISTRICT REVENUE LIMIT VS. STATEWIDE AVERAGE REVENUE LIMIT ................... 11

VII. ADULT EDUCATION BLOCK ENTITLEMENT COMPUTATION .................................. 12

VIII. STATE APPORTIONMENT – GENERAL FUND ...................................................... 13

Graph: State Revenue (K-12) ....................................................................... 15

IX. IMPACT AID – FEDERALLY AFFECTED AREAS ..................................................... 16

X. ACTUAL REVENUES AND EXPENDITURES – GENERAL FUND ................................. 17

Graph: Revenues and Expenditures by Source (K-12) ................................. 23

XI. SPECIAL EDUCATION REVENUE AND EXPENDITURE ANALYSIS ............................. 25

XII. COSTS BY PROGRAM – GENERAL FUND ........................................................... 27

Graph: Revenues and Expenditures – General Fund Comparison (K-12) .... 39

XIII. TEACHER SALARY EXPENSE SUMMARY ........................................................... 40

XIV. HOME-TO-SCHOOL TRANSPORTATION ............................................................. 41

XV. SPECIAL EDUCATION TRANSPORTATION ........................................................... 42

XVI. BUDGET REVENUES AND EXPENDITURES – GENERAL FUND .............................. 43

XVII. GENERAL LONG-TERM DEBT ......................................................................... 49

XVIII. BOND INTEREST AND REDEMPTION FUND AND

STATE SCHOOL BUILDING AID FUND SUMMARY ................................................. 51

XIX. ASSESSED VALUATION .................................................................................. 54

XX. ASSESSED VALUATION ADJUSTMENT DUE TO COMMUNITY REDEVELOPMENT

AGENCIES ............................................................................................................ 55

XXI. ASSESSED VALUATION, PERCENTAGE INCREASE OVER A TEN-YEAR PERIOD .... 56

XXII. ASSESSED VALUATION PER UNIT ATTENDANCE .............................................. 57

XXIII. CERTIFICATED SALARY PROFILES ................................................................. 59

XXIV. ACTUAL REVENUES AND EXPENDITURES - COUNTY SCHOOL SERVICE FUND .. 60

XXV. COMPARISON OF K-12 FUNDED COLAS AND CONSUMER PRICE INDEX ........... 61

XXVI. FINANCIAL ELECTIONS HISTORY ................................................................... 62

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

DISTRICTSKinder-garten

Grades 1-3

Grades 4-6

Grades 7-8

Oppor-tunity

Home/ Hosp

Comm. Day

Special Education

NPS Total ADA

Alpine Union Elementary 189.21 531.70 578.78 440.09 0.00 0.12 2.78 39.77 1.15 1,783.60

Bonsall Union Elementary 238.85 662.58 642.14 311.62 0.00 0.27 0.00 48.73 1.80 1,905.99

Cajon Valley Union Elementary 1,703.89 4,912.34 4,599.25 3,193.74 0.00 2.24 19.17 645.27 32.45 15,108.35

Cardiff Elementary 109.30 302.83 310.09 0.00 0.00 0.00 0.00 2.93 0.00 725.15

Chula Vista Elementary 3,043.46 9,357.27 9,474.14 0.00 0.00 8.47 0.00 798.59 19.70 22,701.63

Dehesa Elementary 34.17 72.88 67.53 27.97 0.00 0.92 0.00 2.13 0.00 205.60

Del Mar Union Elementary 528.29 1,829.09 1,808.58 0.00 0.00 0.00 0.00 79.16 7.26 4,252.38

Encinitas Union Elementary 658.81 2,141.51 2,294.61 0.00 0.00 0.63 0.00 119.92 1.05 5,216.53

Escondido Union Elementary 1,904.21 5,653.86 5,322.75 3,394.44 0.00 2.88 18.46 516.26 3.36 16,816.22

Fallbrook Union Elementary 694.77 1,842.93 1,601.34 1,022.68 0.00 3.48 7.16 98.76 0.98 5,272.10

Jamul-Dulzura Union Elementary 39.77 169.24 175.66 183.46 0.00 0.00 0.00 35.95 0.00 604.08

Julian Union Elementary 31.54 95.35 97.47 85.01 0.00 0.00 0.00 11.23 0.00 320.60

La Mesa-Spring Valley Elementary 1,329.17 3,890.51 3,569.58 2,348.39 0.00 2.13 18.46 329.07 23.63 11,510.94

Lakeside Union Elementary 590.14 1,448.37 1,235.59 808.19 0.00 0.13 0.00 183.76 8.56 4,274.74

Lemon Grove Elementary 393.49 1,273.91 1,204.15 728.27 0.00 0.44 0.00 102.99 4.75 3,708.00

National Elementary 763.29 2,333.52 2,246.17 0.00 0.00 2.06 0.00 174.45 1.64 5,521.13

Rancho Santa Fe Elementary 46.58 177.75 242.84 163.09 0.00 0.00 0.00 10.35 0.00 640.61

San Pasqual Union Elementary 55.90 173.67 176.58 129.08 0.00 0.00 0.00 0.00 0.00 535.23

San Ysidro Elementary 490.38 1,630.12 1,558.31 1,021.07 0.00 3.95 0.00 206.11 1.16 4,911.10

Santee Elementary 744.69 1,964.03 1,936.43 1,351.96 0.00 3.39 6.69 204.06 3.24 6,214.49

Solana Beach Elementary 412.95 1,379.15 1,278.44 0.00 0.00 0.84 0.00 35.26 0.00 3,106.64

South Bay Union Elementary 753.19 2,228.70 2,379.33 0.00 0.00 0.56 0.00 173.87 2.16 5,537.81

Spencer Valley Elementary 4.45 13.69 11.27 1.86 0.00 0.00 0.00 0.00 0.00 31.27

Vallecitos Elementary 17.46 82.21 51.59 36.67 0.00 0.00 0.00 0.00 0.00 187.93

TOTAL ELEMENTARY 14,777.96 44,167.21 42,862.62 15,247.59 0.00 32.51 72.72 3,818.62 112.89 121,092.12

TABLE IP-2 AVERAGE DAILY ATTENDANCE

2012-2013

ELEMENTARY SCHOOL DISTRICTS

2

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

DISTRICTSKinder-garten

Grades 1-3

Grades 4-6

Grades 7-8

Grades 9-12

Contin- uation

Oppor-tunity

Home/ Hosp

Comm. Day

Special Education

NPS Total ADA

Escondido Union High 0.00 0.00 0.00 0.00 6,595.99 334.30 0.00 0.00 0.00 0.00 0.00 6,930.29

Fallbrook Union High 0.00 0.00 0.00 0.00 2,374.20 132.10 0.00 0.00 0.00 0.00 0.00 2,506.30

Grossmont Union High 0.00 0.00 0.00 0.00 15,515.95 245.05 0.00 0.00 0.00 0.00 0.00 15,761.00

Julian Union High 0.00 0.00 0.00 0.00 167.44 9.75 0.00 0.00 0.00 0.00 0.00 177.19

San Dieguito Union High 0.00 0.00 0.00 3,688.01 7,684.49 130.78 0.00 4.60 0.00 74.27 16.52 11,598.67

Sweetwater Union High 0.00 0.00 0.00 10,723.47 25,106.26 335.28 0.00 1.34 15.67 543.02 67.02 36,792.06

TOTAL HIGH SCHOOL 0.00 0.00 0.00 14,411.48 57,444.33 1,187.26 0.00 5.94 15.67 617.29 83.54 73,765.51

Borrego Springs Unified 25.74 90.04 93.69 60.97 130.18 7.59 0.00 0.00 0.00 10.92 0.00 419.13

Carlsbad Unified 683.37 2,421.20 2,459.58 1,690.35 2,983.87 82.35 0.00 1.38 0.00 92.84 7.76 10,422.70

Coronado Unified 186.61 552.67 624.50 477.12 1,077.14 13.74 0.00 2.05 0.00 101.80 1.17 3,036.80

Mountain Empire Unified 162.12 372.49 325.02 197.22 381.32 28.40 0.00 0.55 3.25 29.26 0.94 1,500.57

Oceanside Unified 1,773.43 4,727.44 4,147.82 2,390.72 4,667.06 175.47 0.00 3.32 0.00 518.15 7.17 18,410.58

Poway Unified 2,754.93 7,519.02 7,492.82 4,993.20 10,176.22 121.01 0.00 3.70 0.00 623.87 40.09 33,724.86

Ramona Unified 395.43 1,124.75 1,198.40 883.27 1,766.89 128.23 0.00 0.58 0.00 38.53 5.60 5,541.68

San Diego Unified 9,616.56 27,118.50 24,154.30 14,164.99 28,383.80 470.19 0.25 38.09 15.21 1,396.45 102.12 105,460.46

San Marcos Unified 1,531.94 4,792.88 4,229.74 2,619.23 4,646.02 168.98 0.00 1.89 0.00 533.67 22.43 18,546.78

Valley Center-Pauma Unified 323.94 896.02 802.28 596.12 1,158.95 59.71 0.00 1.58 0.00 80.47 2.35 3,921.42

Vista Unified 1,687.98 4,899.56 4,519.85 3,045.75 5,840.94 371.07 0.00 3.02 0.00 580.88 12.83 20,961.88

Warner Unified 13.12 47.81 46.51 27.00 46.90 2.00 0.00 0.00 0.00 0.00 0.88 184.22

TOTAL UNIFIED 19,155.17 54,562.38 50,094.51 31,145.94 61,259.29 1,628.74 0.25 56.16 18.46 4,006.84 203.34 222,131.08

TOTAL K-12 33,933.13 98,729.59 92,957.13 60,805.01 118,703.62 2,816.00 0.25 94.61 106.85 8,442.75 399.77 416,988.71

UNIFIED SCHOOL DISTRICTS

TABLE I (Continued)

HIGH SCHOOL DISTRICTS

P-2 AVERAGE DAILY ATTENDANCE2012-2013

3

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

TOTAL K-8 332,324 325,375 316,648 312,442 310,787 310,374 310,060 309,155 308,172 304,892

TOTAL 9-12 140,435 143,874 145,013 145,999 145,938 146,202 145,557 143,383 140,675 134,601 TOTAL K-12 472,759 469,249 461,661 458,441 456,725 456,576 455,617 452,538 448,847 439,493

34,152 35,893 36,427 36,007 35,845 35,288

167 168 1,310 772 702

33,961 31,977 30,473 29,047

Ungraded & Continuation

35,733 35,114 33,897 33,339 11th Grade

12th Grade

381 275 268 224 178

32,562 34,077 34,452 35,512 35,355

37,753 37,573 10th Grade

34,878

38,105 39,272 38,049 40,979 39,774

37,500

1,038 Ungraded

33,231 35,261 35,780 36,474 36,966

9th Grade

36,865 38,563

34,275 35,169 36,456 37,340 37,858

872 8 43 917

35,041 34,974 35,071 37,801 8th Grade 36,886 35,424 35,808

6th Grade

0 1 4 32 0

32,590 33,290

7th Grade

33,953

31,780 32,924 32,882 33,143 33,540 36,665

34,921 34,927 35,031 35,360 36,717

34,422

4th Grade

37,171

34,582 35,523 35,861 36,840 37,355

34,458 34,809 36,006

34,766 34,426 34,453 34,067 34,181

5th Grade

34,629 35,695 36,674 37,317

34,779

33,200 33,886 34,500 34,279 34,464

36,181 37,093 3rd Grade

33,863 33,878 34,134 34,716 34,172 34,479

34,250

36,340

35,700 36,356 1st Grade 34,572

34,135

34,813 34,170 34,563 35,338 36,759

34,489 35,231

34,769

2nd Grade

34,799

34,785 34,811 34,178 34,075

2003-04 2006-07 2007-08

33,861

2004-05

TABLE IIENROLLMENT BY GRADE OVER A TEN-YEAR PERIOD

GRADE 2012-132005-06

36,055 35,897 35,387 34,877

35,725

32,645 32,890 33,476 33,804

2010-11 2011-12

34,161

Source: CBEDS Enrollment Reports, excluding Charter SchoolsNote: Beginning 2006-07, enrollment includes non-public, non-sectarian schools.

Kindergarten

35,660 35,431 35,299

34,849

EXCLUDING CHARTER SCHOOLS

2009-102008-09

33,507 34,070

4

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Alpine Union Elementary 4.6% 1.8% 0.6% 1.2% 19.3% 0.9% 71.3% 0.3% 1,990Bonsall Union Elementary 3.4% 2.6% 0.5% 2.3% 31.7% 3.1% 51.4% 5.1% 1,857Cajon Valley Union Elementary 0.4% 1.7% 0.5% 1.2% 34.4% 7.3% 48.1% 6.5% 15,478Cardiff Elementary 0.1% 1.8% 0.1% 0.7% 16.4% 0.3% 75.6% 5.0% 769Chula Vista Elementary 0.8% 2.7% 0.7% 11.4% 65.0% 4.5% 14.7% 0.3% 23,126Dehesa Elementary 9.3% 0.0% 1.4% 0.5% 29.8% 0.9% 49.3% 8.8% 230Del Mar Union Elementary 0.2% 28.2% 0.2% 0.8% 7.8% 0.7% 58.0% 4.2% 4,387Encinitas Union Elementary 0.5% 4.2% 0.2% 0.8% 19.8% 0.7% 69.4% 4.5% 5,475Escondido Union Elementary 0.2% 2.4% 0.2% 1.4% 71.1% 1.9% 15.4% 7.4% 17,419Fallbrook Union Elementary 0.4% 0.8% 0.4% 0.9% 56.0% 3.5% 35.3% 2.8% 5,816Jamul-Dulzura Union Elementary 1.4% 0.8% 0.0% 1.0% 42.9% 1.1% 50.7% 2.1% 681Julian Union Elementary 12.7% 1.8% 0.0% 0.3% 24.8% 2.4% 55.0% 3.0% 339La Mesa-Spring Valley Elementary 0.2% 2.4% 0.8% 2.5% 47.5% 10.0% 30.1% 6.4% 12,303Lakeside Union Elementary 1.8% 0.9% 0.4% 0.6% 26.2% 1.7% 64.7% 3.5% 4,266Lemon Grove Elementary 0.4% 3.3% 1.0% 2.2% 57.5% 17.0% 12.0% 6.6% 3,813National Elementary 0.1% 4.0% 0.8% 6.8% 82.9% 1.9% 2.1% 1.4% 5,765Rancho Santa Fe Elementary 1.2% 5.4% 0.3% 0.1% 9.9% 0.7% 80.1% 2.2% 674San Pasqual Union Elementary 0.7% 1.8% 0.0% 1.3% 23.9% 3.1% 65.6% 3.6% 522San Ysidro Elementary 0.0% 0.7% 0.1% 3.8% 89.9% 2.3% 2.2% 0.9% 5,252Santee Elementary 0.5% 1.8% 0.4% 1.2% 25.6% 1.3% 57.4% 11.7% 6,416Solana Beach Elementary 0.3% 20.2% 0.1% 0.7% 12.2% 0.8% 62.9% 2.8% 2,879South Bay Union Elementary 0.3% 0.7% 0.5% 5.1% 82.9% 3.3% 5.2% 2.0% 6,819Spencer Valley Elementary 2.9% 0.0% 0.0% 0.0% 8.8% 0.0% 73.5% 14.7% 30Vallecitos Elementary 0.5% 0.0% 0.5% 0.0% 86.7% 0.0% 12.2% 0.0% 219TOTAL ELEMENTARY 0.6% 3.5% 0.5% 3.7% 51.3% 4.3% 31.2% 4.3% 126,525

Escondido Union High 0.3% 2.7% 0.5% 2.3% 66.3% 2.6% 24.8% 0.4% 7,960Fallbrook Union High 1.1% 1.1% 0.4% 1.3% 55.9% 1.8% 35.8% 2.8% 2,867Grossmont Union High 0.8% 1.1% 0.6% 1.4% 33.0% 5.7% 49.9% 7.4% 18,793Julian Union High 13.0% 1.1% 0.6% 0.6% 23.7% 0.0% 58.8% 2.3% 175San Dieguito Union High 0.3% 15.0% 0.2% 0.9% 12.9% 1.0% 68.8% 0.8% 12,485Sweetwater Union High 0.4% 1.7% 0.5% 8.5% 74.6% 3.2% 7.9% 3.1% 40,311TOTAL HIGH SCHOOL 0.5% 3.6% 0.5% 4.9% 54.0% 3.3% 28.9% 3.4% 82,591

Borrego Springs Unified 0.0% 0.0% 0.0% 0.0% 78.8% 1.6% 17.8% 1.8% 478Carlsbad Unified 0.6% 6.9% 0.5% 1.4% 26.0% 1.9% 58.1% 4.6% 11,063Coronado Unified 0.3% 2.6% 0.4% 1.7% 17.7% 1.4% 72.1% 3.7% 3,107Mountain Empire Unified 5.6% 0.2% 0.2% 0.3% 46.9% 2.6% 41.0% 3.1% 1,608Oceanside Unified 0.5% 2.1% 2.3% 3.2% 56.0% 6.3% 26.5% 3.0% 19,732Poway Unified 0.3% 18.9% 0.5% 6.5% 13.7% 2.7% 52.4% 5.1% 34,569Ramona Unified 1.2% 0.7% 0.2% 0.5% 33.5% 0.9% 61.1% 1.9% 6,092San Diego Unified 0.3% 9.1% 0.6% 5.8% 45.4% 9.6% 23.7% 5.5% 114,308San Marcos Unified 0.4% 4.9% 0.6% 2.7% 45.9% 2.6% 41.0% 1.8% 18,986Valley Center-Pauma Unified 10.3% 0.9% 0.3% 0.9% 45.8% 0.6% 39.1% 2.1% 4,168Vista Unified 0.4% 2.4% 1.1% 1.3% 61.6% 2.8% 27.6% 2.7% 22,440Warner Unified 27.4% 1.1% 0.0% 0.0% 33.9% 2.7% 28.5% 6.5% 196TOTAL UNIFIED 0.6% 8.3% 0.8% 4.4% 41.5% 6.1% 33.4% 4.4% 236,747SDCOE 0.8% 1.1% 0.6% 0.7% 72.6% 9.5% 10.4% 4.2% 2,661TOTAL K-12 0.6% 6.1% 0.6% 4.3% 46.7% 5.1% 31.8% 4.2% 448,524


TABLE IIIETHNICITY BY DISTRICT

NON-HISPANIC

2012-2013

Source: 2012-2013 CBEDS Enrollment Report




Multiple or Declined to

Respond

Total Student Enrollment

WhiteDISTRICTS

AsianPacific

IslanderFilipino Hispanic

Black

PERCENTAGE OF STUDENT ENTHNIC GROUPS

American Indian or

Alaskan Native

5

(1) (2) (3) (4) (5) (6) (7) (8) (9)

DISTRICTS 2008-09 2009-10 % Change 2010-11 % Change 2011-12 % Change 2012-13 % Change

Alpine Union Elementary 2,048 2,009 -1.90% 2,049 1.99% 1,990 -2.88% 1,863 -6.38%

Bonsall Union Elementary 1,761 1,859 5.57% 1,888 1.56% 1,857 -1.64% 1,986 6.95%

Cajon Valley Union Elementary 15,812 15,740 -0.46% 15,569 -1.09% 15,478 -0.58% 15,622 0.93%

Cardiff Elementary 739 749 1.35% 765 2.14% 769 0.52% 763 -0.78%

Chula Vista Elementary 22,403 23,004 2.68% 22,990 -0.06% 23,126 0.59% 23,335 0.90%

Dehesa Elementary 159 168 5.66% 208 23.81% 230 10.58% 215 -6.52%

Del Mar Union Elementary 4,169 4,169 0.00% 4,363 4.65% 4,387 0.55% 4,384 -0.07%

Encinitas Union Elementary 5,562 5,452 -1.98% 5,458 0.11% 5,475 0.31% 5,448 -0.49%

Escondido Union Elementary 18,050 18,028 -0.12% 17,736 -1.62% 17,419 -1.79% 17,508 0.51%

Fallbrook Union Elementary 5,617 5,696 1.41% 5,860 2.88% 5,816 -0.75% 5,554 -4.50%

Jamul-Dulzura Union Elementary 919 885 -3.70% 771 -12.88% 681 -11.67% 623 -8.52%

Julian Union Elementary 361 367 1.66% 367 0.00% 339 -7.63% 331 -2.36%

La Mesa-Spring Valley Elementary 12,760 12,544 -1.69% 12,387 -1.25% 12,303 -0.68% 12,070 -1.89%

Lakeside Union Elementary 4,034 4,101 1.66% 4,215 2.78% 4,266 1.21% 4,467 4.71%

Lemon Grove Elementary 3,901 3,908 0.18% 3,834 -1.89% 3,813 -0.55% 3,901 2.31%

National Elementary 5,614 5,779 2.94% 5,762 -0.29% 5,765 0.05% 5,695 -1.21%

Rancho Santa Fe Elementary 755 696 -7.81% 698 0.29% 674 -3.44% 670 -0.59%

San Pasqual Union Elementary 559 558 -0.18% 533 -4.48% 522 -2.06% 556 6.51%

San Ysidro Elementary 4,851 4,725 -2.60% 5,141 8.80% 5,252 2.16% 5,235 -0.32%

Santee Elementary 6,278 6,273 -0.08% 6,333 0.96% 6,416 1.31% 6,418 0.03%

Solana Beach Elementary 2,770 2,788 0.65% 2,870 2.94% 2,879 0.31% 2,989 3.82%

South Bay Union Elementary 8,006 7,752 -3.17% 6,935 -10.54% 6,819 -1.67% 5,879 -13.79%

Spencer Valley Elementary 36 31 -13.89% 26 -16.13% 30 15.38% 34 13.33%

Vallecitos Elementary 219 221 0.91% 211 -4.52% 219 3.79% 196 -10.50%

TOTAL ELEMENTARY 127,383 127,502 0.09% 126,969 -0.42% 126,525 -0.35% 125,742 -0.62%

Escondido Union High 8,279 8,185 -1.14% 8,124 -0.75% 7,960 -2.02% 7,725 -2.95%

Fallbrook Union High 3,117 3,002 -3.69% 2,976 -0.87% 2,867 -3.66% 2,760 -3.73%

Grossmont Union High 20,026 20,538 2.56% 19,530 -4.91% 18,793 -3.77% 18,325 -2.49%

Julian Union High 182 174 -4.40% 184 5.75% 175 -4.89% 177 1.14%

San Dieguito Union High 12,606 12,661 0.44% 12,499 -1.28% 12,485 -0.11% 12,365 -0.96%

Sweetwater Union High 42,443 41,909 -1.26% 41,129 -1.86% 40,311 -1.99% 40,504 0.48%

TOTAL HIGH SCHOOL 86,653 86,469 -0.21% 84,442 -2.34% 82,591 -2.19% 81,856 -0.89%

Borrego Springs Unified 452 481 6.42% 473 -1.66% 478 1.06% 444 -7.11%

Carlsbad Unified 10,695 10,906 1.97% 11,046 1.28% 11,063 0.15% 10,956 -0.97%

Coronado Unified 3,041 3,236 6.41% 3,142 -2.90% 3,107 -1.11% 3,174 2.16%

Mountain Empire Unified 1,636 1,665 1.77% 1,602 -3.78% 1,608 0.37% 1,624 1.00%

Oceanside Unified 20,561 20,144 -2.03% 19,954 -0.94% 19,732 -1.11% 19,847 0.58%

Poway Unified 33,305 33,797 1.48% 34,135 1.00% 34,569 1.27% 35,196 1.81%

Ramona Unified 6,590 6,268 -4.89% 6,247 -0.34% 6,092 -2.48% 5,868 -3.68%

San Diego Unified 118,010 117,218 -0.67% 116,170 -0.89% 114,308 -1.60% 112,419 -1.65%

San Marcos Unified 17,677 17,778 0.57% 18,499 4.06% 18,986 2.63% 19,478 2.59%

Valley Center-Pauma Unified 4,376 4,257 -2.72% 4,209 -1.13% 4,168 -0.97% 4,154 -0.34%

Vista Unified 23,147 22,655 -2.13% 22,467 -0.83% 22,440 -0.12% 22,314 -0.56%

Warner Unified 214 195 -8.88% 220 12.82% 196 -10.91% 186 -5.10%

TOTAL UNIFIED 239,704 238,600 -0.46% 238,164 -0.18% 236,747 -0.59% 235,660 -0.46%

SDCOE 3,037 2,836 -6.62% 3,046 7.40% 2,963 -2.72% 2,661 -10.19%TOTAL K-12 456,777 455,407 -0.30% 452,621 -0.61% 448,826 -0.84% 445,919 -0.65%



TABLE IVENROLLMENT OVER A FIVE-YEAR PERIOD



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Dehesa ElementaryJulian Union ElementaryNational ElementarySpencer Valley ElementarySouth Bay Union ElementaryLemon Grove ElementarySweetwater Union HighLakeside Union ElementaryCajon Valley Union ElementaryMountain Empire UnifiedVallecitos ElementaryAlpine Union ElementaryLa Mesa‐Spring Valley ElementaryVista UnifiedEscondido Union ElementarySantee ElementarySan Pasqual Union ElementaryJamul‐Dulzura Union ElementaryOceanside UnifiedBonsall Union ElementaryBorrego Springs UnifiedSan Marcos UnifiedChula Vista ElementaryWarner UnifiedRamona UnifiedFallbrook Union ElementaryCoronado UnifiedEscondido Union HighSan Ysidro ElementaryValley Center‐Pauma UnifiedGrossmont Union HighPoway UnifiedFallbrook Union HighEncinitas Union ElementaryCardiff ElementarySan Diego UnifiedSolana Beach ElementaryRancho Santa Fe ElementaryJulian Union HighCarlsbad UnifiedDel Mar Union ElementarySan Dieguito Union High

Prop

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RL Received in Current

Year

State Aid Re

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in Current Year

State Aid De

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Total State Aid as a

% of R

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Total Reven

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it (RL)

8

(1) (2) (3) (4) (5) (6) (7)

2011-12 Base Per

ADA

Inflation Increase1

2012-13 Base Per

ADA

Alpine Union Elementary 6,216$ 202$ 6,418$ 1,939$ 12,443,176$ (2,634,363)$ 9,808,813$ Bonsall Union Elementary 6,216 202 6,418 1,906 12,231,625 (2,599,964) 9,631,661 Cajon Valley Union 6,219 202 6,421 15,111 97,024,464 (20,374,897) 76,649,567 Cardiff Elementary 6,197 202 6,399 735 4,705,102 (997,724) 3,707,378 Chula Vista Elementary 6,208 202 6,410 22,716 145,612,162 (30,462,592) 115,149,570 Dehesa Elementary 6,320 202 6,522 215 1,402,498 (291,707) 1,110,791 Del Mar Union Elementary 6,216 202 6,418 4,273 27,422,743 (5,824,193) 21,598,550 Encinitas Union Elementary 6,220 202 6,422 5,263 33,800,104 (7,093,455) 26,706,649 Escondido Union Elementary 6,213 202 6,415 16,819 107,886,580 (22,904,471) 84,982,109 Fallbrook Union Elementary 6,207 202 6,409 5,523 35,391,991 (7,494,459) 27,897,532 Jamul-Dulzura Union Elementary 6,212 202 6,414 653 4,189,386 (832,099) 3,357,287 Julian Union Elementary 6,224 202 6,426 338 2,174,362 (454,452) 1,719,910 La Mesa-Spring Valley 6,220 202 6,422 11,917 76,531,634 (16,373,407) 60,158,227 Lakeside Union Elementary 6,215 202 6,417 4,275 27,434,064 (5,796,631) 21,637,433 Lemon Grove Elementary 6,231 202 6,433 3,709 23,856,158 (5,099,355) 18,756,803 National Elementary 6,215 202 6,417 5,551 35,623,945 (7,293,211) 28,330,734 Rancho Santa Fe Elementary 6,192 202 6,394 647 4,138,567 (856,320) 3,282,247 San Pasqual Union Elementary 6,300 202 6,502 535 3,480,178 (701,180) 2,778,998 San Ysidro Elementary 6,240 202 6,442 5,008 32,262,229 (6,857,767) 25,404,462 Santee Elementary 6,226 202 6,428 6,267 40,287,922 (8,633,461) 31,654,461 Solana Beach Elementary 6,195 202 6,397 3,107 19,871,840 (4,170,238) 15,701,602 South Bay Union Elementary 6,219 202 6,421 5,554 35,665,561 (7,444,889) 28,220,672 Spencer Valley Elementary 7,160 202 7,362 - - 257,610 257,610 Vallecitos Elementary 6,209 202 6,411 209 1,339,944 (286,622) 1,053,322

Escondido Union High 7,508$ 243$ 7,751$ 7,405$ 57,390,194$ (12,286,657)$ 45,103,537$ Fallbrook Union High 7,500 243 7,743 2,796 21,649,553 (4,667,987) 16,981,566 Grossmont Union High 7,503 243 7,746 17,599 136,318,136 (29,067,782) 107,250,354 Julian Union High 7,860 243 8,103 10 79,001 1,260,141 1,339,142 San Dieguito Union High 7,454 243 7,697 12,031 92,605,956 (19,864,955) 72,741,001 Sweetwater Union High 7,474 243 7,717 38,358 295,998,009 (62,706,232) 233,291,777

Borrego Springs Unified 7,126$ 212$ 7,338$ 309$ 2,264,550$ 908,136$ 3,172,686$ Carlsbad Unified 6,484 212 6,696 10,619 71,110,192 (15,328,979) 55,781,213 Coronado Unified 6,483 212 6,695 3,057 20,464,152 (4,280,701) 16,183,451 Mountain Empire Unified 6,508 212 6,720 1,466 9,851,159 (1,664,686) 8,186,473 Oceanside Unified 6,483 212 6,695 18,723 125,342,981 (26,455,629) 98,887,352 Poway Unified 6,490 212 6,702 34,064 228,298,922 (48,560,147) 179,738,775 Ramona City Unified 6,496 212 6,708 5,869 39,370,853 (8,499,688) 30,871,165 San Diego City Unified 6,496 212 6,708 107,488 720,993,495 (151,443,963) 569,549,532 San Marcos Unified 6,480 212 6,692 18,756 125,509,353 (26,851,841) 98,657,512 Valley Center-Pauma Unified 6,932 212 7,144 3,992 28,520,493 (6,067,304) 22,453,189 Vista Unified 6,486 212 6,698 21,375 143,162,418 (28,732,867) 114,429,551 Warner Unified 6,922 212 7,134 138 987,846 402,333 1,390,179

* Districts funded using the Necessary Small Schools formula.1 4.25% COLA on the Statewide Average Revenue Limit2 Adjustments include: Allowance for Necessary Small Schools, Meals for Needy Pupils, Beginning Teacher Salary Incentive



DISTRICTS

BASE REVENUE LIMIT 2012-13 Total

Adjusted Revenue Limit


Source: 2012-2013 Annual Revenue Limit figures released February 2014 by the California State Department of Education

Deficit Factor, Unemployment Insurance, and PERS Reduction.

Total 2012-13 Revenue

Limit ADA

2012-13 Total Base Revenue

Limit

Revenue Limit Adjustments2

TABLE VREVENUE LIMIT AND STATE AID COMPUTATION

2012-2013

9

(8) (9) (10) (11) (12) (13) (14) (15)

3,608,643$ 6,200,170$ -$ 39,415$ -$ 73,214$ -$ 6,312,799$ 4,320,085 5,311,576 - 77,494 - - - 5,389,070

23,665,300 52,984,267 - 406,331 - 52,293 - 53,442,891 5,851,614 - - 10,559 - - 9,765 20,324

56,527,207 58,622,363 - 399,855 - - - 59,022,218 66,297 1,044,494 - 7,074 - - - 1,051,568

33,239,851 - - - - - - - 34,599,882 - - 129,936 - - 143,273 273,209 32,757,183 52,224,926 - 662,780 - 134,136 - 53,021,842 14,383,488 13,514,044 - 154,748 - 31,427 - 13,700,219 1,360,249 1,997,038 - 22,815 - - - 2,019,853

178,316 1,541,594 - 14,159 - - - 1,555,753 22,400,742 37,757,485 - 434,868 - 22,910 - 38,215,263 5,994,022 15,643,411 - 148,358 - - - 15,791,769 4,524,291 14,232,512 - 20,931 - - - 14,253,443 6,029,056 22,301,678 - 63,308 - - - 22,364,986 7,647,242 - - - - - - - 1,078,245 1,700,753 - 4,190 - - - 1,704,943

14,425,414 10,979,048 - 143,817 - - - 11,122,865 12,226,864 19,427,597 - 19,568 - 72,424 - 19,519,589 28,876,791 - - 40,729 - - - 40,729 6,068,492 22,152,180 - 62,345 - - - 22,214,525

2,831 254,779 - - - - - 254,779 353,171 700,151 - 38,574 - - - 738,725

24,212,320$ 20,891,217$ -$ 929,468$ -$ -$ -$ 21,820,685$ 11,513,547 5,468,019 - 324,325 - - - 5,792,344 64,527,438 42,722,916 (3,010) 2,737,064 955,861 164,107 - 46,576,938 1,434,581 - - 8,989 - 70,153 - 79,142

80,030,592 - (5,325) 610,166 - - - 604,841 60,001,298 173,290,479 (5,938) 4,939,934 10,866 885,124 - 179,120,465

1,475,749$ 1,696,937$ -$ 85,298$ -$ 54,929$ -$ 1,837,164$ 65,158,919 - - 442,750 - - - 442,750 8,550,279 7,633,172 - 87,451 - - - 7,720,623 2,486,470 5,700,003 - 60,137 - 113,353 - 5,873,493

41,977,316 56,910,036 (6,765) 635,865 - 22,653 - 57,561,789 119,625,636 60,113,139 (1,094) 1,184,371 - - - 61,296,416 15,625,507 15,245,658 - 354,242 - - - 15,599,900

480,333,784 89,215,748 (5,892) 6,061,475 - 269,070 - 95,540,401 46,104,877 52,552,635 - 774,295 - - - 53,326,930 13,108,815 9,344,374 - 270,151 - - - 9,614,525 43,492,397 70,937,154 - 1,313,412 - - - 72,250,566

703,118 687,061 - 6,786 - - - 693,847 3 Adjusted local income is local taxes less charter school in-lieu taxes if applicable.


Apprentice Allowance

UNIFIED SCHOOL DISTRICT


Note: Sum may not equal total column due to rounding.

Adjusted Local Revenue3

SP. ED. & Comm. School ADA Revenue Limit Transfer

District of Choice/Basic Aid Charter

Adj.

2012-13 Total State Aid Portion of Revenue Limit

Community Day School

All Summer School &

Hourly Programs

State Aid Portion of

Revenue Limit

TABLE V (Continued)REVENUE LIMIT AND STATE AID COMPUTATION

2012-2013

10

(1) (2) (3)

DISTRICTS 2012-13 Base Revenue Limit Statewide Average Difference

Spencer Valley Elementary 7,362$ 6,449$ 913$ Dehesa Elementary 6,522 6,449 73 San Pasqual Union Elementary 6,502 6,449 53

ELEMENTARY AVG. 6,449 6,449 - San Ysidro Elementary 6,442 6,449 (7) Lemon Grove Elementary 6,433 6,449 (16) Santee Elementary 6,428 6,449 (21) Julian Union Elementary 6,426 6,449 (23) La Mesa-Spring Valley Elementary 6,422 6,449 (27) Encinitas Union Elementary 6,422 6,449 (27) South Bay Union Elementary 6,421 6,449 (28) Cajon Valley Union Elementary 6,421 6,449 (28) Del Mar Union Elementary 6,418 6,449 (31) Alpine Union Elementary 6,418 6,449 (31) Bonsall Union Elementary 6,418 6,449 (31) Lakeside Union Elementary 6,417 6,449 (32) National Elementary 6,417 6,449 (32) Escondido Union Elementary 6,415 6,449 (34) Jamul-Dulzura Union Elementary 6,414 6,449 (35) Vallecitos Elementary 6,411 6,449 (38) Chula Vista Elementary 6,410 6,449 (39) Fallbrook Union Elementary 6,409 6,449 (40) Cardiff Elementary 6,399 6,449 (50) Solana Beach Elementary 6,397 6,449 (52) Rancho Santa Fe Elementary 6,394 6,449 (55)

Julian Union High 8,103$ 7,747$ 356$ Escondido Union High 7,751 7,747 4

HIGH SCHOOL AVG. 7,747 7,747 - Grossmont Union High 7,746 7,747 (1) Fallbrook Union High 7,743 7,747 (4) Sweetwater Union High 7,717 7,747 (30) San Dieguito Union High 7,697 7,747 (50)

Borrego Springs Unified 7,338$ 6,748$ 590$ Valley Center-Pauma Unified 7,144 6,748 396 Warner Unified 7,134 6,748 386

UNIFIED AVG. 6,748 6,748 - Mountain Empire Unified 6,720 6,748 (28) Ramona Unified 6,708 6,748 (40) San Diego Unified 6,708 6,748 (40) Poway Unified 6,702 6,748 (46) Vista Unified 6,698 6,748 (50) Carlsbad Unified 6,696 6,748 (52) Coronado Unified 6,695 6,748 (53) Oceanside Unified 6,695 6,748 (53) San Marcos Unified 6,692 6,748 (56)

TABLE VIDISTRICT REVENUE LIMIT vs STATEWIDE AVERAGE REVENUE LIMIT

2012-2013

Source: 2012-2013 SSC Adopted Budget Dartboard, October 2012

11

(1) (2) (3) (4) (5) (6) (7)

DISTRICTS2007-08 Adult

Education Funding

2007-08 Statewide Adult

Education Funding

% of 2007-08 Statewide Adult Ed

Funding (1)/(2)

Current Year Appropriation

Appropriation Deferred to Subsequent

Year

Total Appropriation

(4)+(5)

TOTAL Adult Education

Funding (3)*(6)

Escondido Union High 2,481,238$ 753,613,376$ 0.32924548% 588,909,000$ 45,896,000$ 634,805,000$ 2,090,067$ Fallbrook Union High - 753,613,376 0.00000000% 588,909,000 45,896,000 634,805,000 - Grossmont Union High 9,392,370 753,613,376 1.24631148% 588,909,000 45,896,000 634,805,000 7,911,648 Julian Union High 2,143 753,613,376 0.00028436% 588,909,000 45,896,000 634,805,000 1,805 San Dieguito Union High 841,430 753,613,376 0.11165274% 588,909,000 45,896,000 634,805,000 708,777 Sweetwater Union High 16,821,309 753,613,376 2.23208737% 588,909,000 45,896,000 634,805,000 14,169,402 TOTAL HIGH SCHOOL 29,538,490$ 3.91958143% 24,881,699$

Borrego Springs Unified -$ 753,613,376$ 0.00000000% 588,909,000$ 45,896,000$ 634,805,000$ -$ Carlsbad Unified 9,232 753,613,376 0.00122503% 588,909,000 45,896,000 634,805,000 7,777 Coronado Unified 130,176 753,613,376 0.01727358% 588,909,000 45,896,000 634,805,000 109,654 Mountain Empire Unified 9,814 753,613,376 0.00130226% 588,909,000 45,896,000 634,805,000 8,267 Oceanside Unified 183,187 753,613,376 0.02430782% 588,909,000 45,896,000 634,805,000 154,307 Poway Unified 968,307 753,613,376 0.12848856% 588,909,000 45,896,000 634,805,000 815,652 Ramona City Unified 84,650 753,613,376 0.01123255% 588,909,000 45,896,000 634,805,000 71,305 San Diego City Unified 1,174,487 753,613,376 0.15584742% 588,909,000 45,896,000 634,805,000 989,327 San Marcos Unified 91,025 753,613,376 0.01207848% 588,909,000 45,896,000 634,805,000 76,675 Valley Center-Pauma Unified 123,350 753,613,376 0.01636781% 588,909,000 45,896,000 634,805,000 103,904 Vista Unified 2,331,203 753,613,376 0.30933673% 588,909,000 45,896,000 634,805,000 1,963,685 Warner Unified - 753,613,376 0.00000000% 588,909,000 45,896,000 634,805,000 - TOTAL UNIFIED 5,105,431$ 0.67746024% 4,300,553$ GRAND TOTAL 34,643,921$ 4.59704167% 29,182,252$

Note: Due to SBX3 4, amended by ABX4 2, the Adult Education Funding computation has changed as of 2008/09 and is now unrestricted due to the categoricalprogram flexibility.

TABLE VIIADULT EDUCATION BLOCK ENTITLEMENT COMPUTATION

2012-2013



Source: 2012-2013 Annual Adult Education released by California Department of Education, February 2014

12

(1) (2) (3) (4) (5) (6)

State Aid Revenue Limit

Special Ed. Master Plan

GATE ¹ TOTAL Home-to-School Transportation

Special Ed. Transportation

Alpine Union $ 4,101,343 $ - $ - $ 4,101,343 $ 359,092 $ 46,819 Bonsall Union 3,249,378 - - 3,249,378 323,519 - Cajon Valley Union 37,035,749 793,660 - 37,829,409 - 946,943 Cardiff 9,770 - - 9,770 877 - Chula Vista Elementary 33,944,017 - - 33,944,017 475,003 587,909 Dehesa 797,381 - - 797,381 69,082 - Del Mar Union (2,782) - - (2,782) 1,565 - Encinitas Union 138,972 - - 138,972 5,949 1,684 Escondido Union 34,047,740 - - 34,047,740 - 308,800 Fallbrook Union Elementary 7,465,904 - - 7,465,904 556,118 225,781 Jamul-Dulzura Union 1,281,431 - - 1,281,431 208,584 91,092 Julian Union 1,169,316 - - 1,169,316 113,898 - La Mesa-Spring Valley 24,875,058 806,858 - 25,681,916 848,959 108,709 Lakeside Union 11,014,031 701,517 - 11,715,548 267,169 228,172 Lemon Grove 10,290,270 - - 10,290,270 163,050 22,942 National 16,234,535 - - 16,234,535 70,733 134,965 Rancho Santa Fe - - - - - - San Pasqual Union 1,106,190 - - 1,106,190 39,835 - San Ysidro 5,505,678 - - 5,505,678 82,479 23,945 Santee 12,639,995 - - 12,639,995 231,451 126,654 Solana Beach - - - - - 53,272 South Bay Union 17,064,160 - - 17,064,160 76,533 157,893 Spencer Valley 199,427 - - 199,427 - - Vallecitos 475,671 - - 475,671 - - TOTAL ELEMENTARY $ 222,643,235 $ 2,302,035 $ - $ 224,945,270 $ 3,893,896 $ 3,065,580

Escondido Union High $ 11,238,644 $ - $ - $ 11,238,644 $ 3,641 $ 99,390 Fallbrook Union High 1,888,239 - - 1,888,239 361,729 96,129 Grossmont Union High 19,847,528 - - 19,847,528 610,671 981,286 Julian Union High - - - - 35,991 - San Dieguito Union High (37,661) - - (37,661) 12,563 1,546 Sweetwater Union High 123,100,766 - - 123,100,766 - 1,332,299 TOTAL HIGH SCHOOL $ 156,037,516 $ - $ - $ 156,037,516 $ 1,024,595 $ 2,510,650

Borrego Springs Unified $ 1,058,725 $ - $ - $ 1,058,725 $ 160,814 $ 3,784 Carlsbad Unified (14,391) - - (14,391) - 3,497 Coronado Unified 4,201,181 - - 4,201,181 65,143 64,966 Mountain Empire Unified 3,844,911 - - 3,844,911 577,755 178,442 Oceanside Unified 35,602,677 - - 35,602,677 1,695,832 938,342 Poway Unified 22,003,221 15,973,513 - 37,976,734 1,313,668 554,220 Ramona Unified 8,923,921 - - 8,923,921 420,524 220,993 San Diego Unified 1,069,242 65,936,647 - 67,005,889 2,476,042 7,083,414 San Marcos Unified 31,457,352 - - 31,457,352 146,631 406,698 Valley Center-Pauma Unified 4,547,291 - - 4,547,291 750,120 125,451 Vista Unified 46,379,004 - - 46,379,004 749,118 755,573 Warner Unified 403,455 - - 403,455 192,976 6,842 TOTAL UNIFIED $ 159,476,590 $ 81,910,160 $ - $ 241,386,750 $ 8,548,623 $ 10,342,222

TOTAL K-12 $ 538,157,341 $ 84,212,195 $ - $ 622,369,536 $ 13,467,114 $ 15,918,452

TABLE VIIISTATE APPORTIONMENT - GENERAL FUND

2012-2013

SPECIAL PURPOSE APPORT.PRINCIPAL APPORTIONMENT

DISTRICTS

¹ Gifted and Talented Education




13

(7) (8) (9) (10) (11) (12)

Economic Impact Aid

All Other Special Purpose

Apportionment TOTAL

$ 72,820 $ 1 $ 478,732 $ 36,763 $ 1,636,563 $ 6,253,401 190,759 - 514,278 46,593 1,897,629 5,707,878 3,232,202 - 4,179,145 239,797 16,725,843 58,974,194 68,879 - 69,756 54,662 467,716 601,904 4,693,607 - 5,756,519 664,140 25,873,316 66,237,993 15,184 - 84,266 6,435 307,232 1,195,313 176,481 - 178,046 311,470 1,858,405 2,345,140 388,677 - 396,310 323,174 2,531,465 3,389,921 5,018,521 - 5,327,321 309,439 17,284,204 56,968,704 985,936 - 1,767,835 70,425 4,799,414 14,103,579 145,617 - 445,293 24,133 573,032 2,323,889 35,059 - 148,957 15,027 692,900 2,026,201 1,662,768 - 2,620,436 215,680 11,459,829 39,977,861 302,310 1 797,652 66,836 4,372,032 16,952,067 787,761 - 973,753 40,871 3,663,659 14,968,553 2,054,083 - 2,259,781 43,770 6,040,478 24,578,564 18,973 - 18,973 71,494 277,976 368,442 33,746 - 73,581 11,050 478,053 1,668,874 1,988,798 - 2,095,222 133,036 4,521,666 12,255,602 343,579 - 701,684 96,067 6,153,682 19,591,429 181,933 - 235,205 268,730 2,729,300 3,233,235 1,814,231 565 2,049,222 75,632 8,372,226 27,561,241 1,292,377 - 1,292,377 1,697 211,245 1,704,747 91,695 - 91,695 6,242 302,226 875,835 $ 25,595,996 $ 567 $ 32,556,039 $ 3,133,165 $ 123,230,093 $ 383,864,567

$ 987,065 $ - $ 1,090,096 $ 246,375 $ 9,156,846 $ 21,731,961 333,436 - 791,294 75,311 2,324,453 5,079,297 2,087,030 - 3,678,987 736,005 22,648,692 46,911,212 8,182 - 44,173 12,786 383,446 440,405 250,707 - 264,816 747,974 5,470,761 6,445,890 5,816,428 - 7,148,727 568,061 49,041,599 179,859,153 $ 9,482,848 $ - $ 13,018,093 $ 2,386,511 $ 89,025,796 $ 260,467,917

$ 125,902 $ (1) $ 290,499 $ 17,203 $ 815,520 $ 2,181,947 631,068 - 634,565 554,189 4,196,274 5,370,637 69,518 - 199,627 28,672 2,869,146 7,298,627 259,294 - 1,015,491 46,622 2,134,454 7,041,478 2,539,487 - 5,173,661 404,287 18,546,120 59,726,746 2,066,285 - 3,934,173 1,075,074 30,378,992 73,364,973 523,377 (1) 1,164,893 159,494 5,201,294 15,449,602 20,805,608 (1) 30,365,063 4,956,471 178,876,107 281,203,530 2,220,004 - 2,773,333 302,935 15,008,322 49,541,942 458,586 - 1,334,157 135,146 3,802,988 9,819,582 3,568,707 - 5,073,398 489,893 25,401,943 77,344,239 19,947 - 219,765 9,728 405,698 1,038,647 $ 33,287,783 $ (3) $ 52,178,625 $ 8,179,714 $ 287,636,860 $ 589,381,948

$ 68,366,627 $ 564 $ 97,752,757 $ 13,699,390 $ 499,892,749 $ 1,233,714,432

TABLE VIII (Continued)STATE APPORTIONMENT - GENERAL FUND

Other State Revenues

TOTAL STATE APPORTIONMENT

2012-2013


Source: 2012-2013 Unaudited Actuals Financial And Budget Reports, SACS Report (Form 01)


Tax Relief Subventions

SPECIAL PURPOSE APPORTIONMENT (Continued)


14

Principal App $622,369,536 50.45%Special Purpo $97,752,757 7.92%Tax Relief Su $13,699,390 1.11%Other State R $499,892,749 40.52%

$1,233,714,432

2012-2013 UNAUDITED ACTUALS

Total State Apportionment

$1,233,714,432

STATE REVENUE (K-12)


Principal Apportionment$622,369,536

50.45%

Special Purpose Apportionment$97,752,757

7.92%

Tax Relief Subventions$13,699,390

1.11%

Other State Revenues$499,892,749

40.52%

15

(1) (2) (3) (4)

Alpine Union Elementary 59,228$ 56,110$ 71,110$ 50,000$ Bonsall Union Elementary 418,924 414,103 427,345 317,766 Cajon Valley Union Elementary - - - - Cardiff Elementary - - - - Chula Vista Elementary 499,734 433,557 469,854 350,000 Dehesa Elementary 66,746 30,207 110,034 42,612 Del Mar Union Elementary - - - - Encinitas Union Elementary - - - - Escondido Union Elementary - - - - Fallbrook Union Elementary 5,591,531 7,460,949 10,596,965 4,100,000 Jamul-Dulzura Union Elementary - - - - Julian Union Elementary 20,744 135,681 62,919 60,000 La Mesa-Spring Valley Elementary 51,306 44,388 37,665 48,279 Lakeside Union Elementary 74,814 338,912 170,276 141,150 Lemon Grove Elementary 85,052 149,848 47,464 - National Elementary - - - - Rancho Santa Fe Elementary - - - - San Pasqual Union Elementary - - - - San Ysidro Elementary - - - - Santee Elementary 96,007 95,264 100,433 83,750 Solana Beach Elementary - - - - South Bay Union Elementary 43,740 33,493 18,292 30,000 Spencer Valley Elementary 791 1,110 435 195 Vallecitos Elementary - - - - TOTAL ELEMENTARY 7,008,617$ 9,193,620$ 12,112,793$ 5,223,752$

Escondido Union High -$ -$ -$ -$ Fallbrook Union High 1,256,244 1,293,480 3,615,181 1,200,000 Grossmont Union High - - - - Julian Union High 8,922 8,126 15,271 14,425 San Dieguito Union High - - - - Sweetwater Union High - - - - TOTAL HIGH SCHOOL 1,265,166$ 1,301,606$ 3,630,452$ 1,214,425$

Borrego Springs Unified -$ -$ -$ -$ Carlsbad Unified - - - - Coronado Unified 1,850,830 2,183,345 1,736,327 1,589,830 Mountain Empire Unified 131,029 103,942 90,576 116,887 Oceanside Unified 4,613,920 6,597,436 9,493,935 4,933,345 Poway Unified 148,203 131,950 203,419 120,507 Ramona Unified - - - - San Diego Unified 17,461,414 14,086,799 18,034,794 9,586,380 San Marcos Unified - - - -

Valley Center-Pauma Unified 1,740,843 1,625,233 1,686,509 1,353,102 Vista Unified 3,676 - 406 - Warner Unified 112,659 139,742 149,406 125,000 TOTAL UNIFIED 26,062,575$ 24,868,446$ 31,395,372$ 17,825,051$

TOTAL K-12 34,336,358$ 35,363,672$ 47,138,616$ 24,263,228$

TABLE IXIMPACT AID - FEDERALLY AFFECTED AREAS


DISTRICTSUnaudited Actuals

2010-11Unaudited Actuals

2011-12Unaudited Actuals

2012-13Adopted Budget

2013-14



Source: 2010-11 Through 2012-13 Unaudited Actuals and 2013-14 Adopted Budget Reports, SACS Report (Form 01)

16

(1) (2) (3) (4) (5) (6) (7) (8)

Revenue Limit Sources

Federal Revenues


Other Local Revenues

Total Revenues

Certificated Salaries

Alpine Union Elementary 1,784 $ 1,507 $ 9,889 $ 757 $ 2,115 $ 1,463 $ 14,225 $ 6,864 Percent of total 69.52% 5.32% 14.87% 10.29% 48.28%Per ADA $ 5,545 $ 424 $ 1,186 $ 820 $ 7,975 $ 3,848

Bonsall Union Elementary 1,906 4,011 9,712 1,195 2,412 1,443 14,762 7,061 Percent of total 65.79% 8.10% 16.34% 9.77% 47.69%Per ADA 5,095.40 627.05 1,265.44 756.94 7,744.83 3,704.63

Cajon Valley Union Elementary 15,108 32,128 77,605 10,540 21,699 14,429 124,273 61,841 Percent of total 62.45% 8.48% 17.46% 11.61% 48.48%Per ADA 5,136.57 697.61 1,436.20 955.04 8,225.42 4,093.16

Cardiff Elementary 725 1,950 6,034 256 537 805 7,632 3,607 Percent of total 79.06% 3.35% 7.04% 10.55% 47.90%Per ADA 8,321.06 352.34 741.19 1,110.60 10,525.19 4,974.27

Chula Vista Elementary 22,702 48,214 116,298 13,530 31,630 23,656 185,115 94,079 Percent of total 62.83% 7.31% 17.09% 12.78% 50.57%Per ADA 5,122.91 595.99 1,393.28 1,042.05 8,154.24 4,144.14

Dehesa Elementary 206 439 1,188 548 391 998 3,125 917 Percent of total 38.02% 17.53% 12.53% 31.92% 32.55%Per ADA 5,779.60 2,664.35 1,904.17 4,852.41 15,200.53 4,459.91

Del Mar Union Elementary 4,252 13,023 34,237 971 2,036 3,289 40,533 23,405 Percent of total 84.47% 2.40% 5.02% 8.11% 54.26%Per ADA 8,051.16 228.40 478.90 773.44 9,531.89 5,503.92

Encinitas Union Elementary 5,217 7,611 35,985 1,886 2,928 6,681 47,480 22,700 Percent of total 75.79% 3.97% 6.17% 14.07% 49.50%Per ADA 6,898.22 361.62 561.25 1,280.67 9,101.75 4,351.58

Escondido Union Elementary 16,816 38,701 85,775 13,678 22,612 12,925 134,989 71,108 Percent of total 63.54% 10.13% 16.75% 9.57% 51.18%Per ADA 5,100.72 813.38 1,344.63 768.60 8,027.32 4,228.53

Fallbrook Union Elementary 5,272 4,751 28,060 14,249 6,567 3,226 52,102 21,972 Percent of total 53.86% 27.35% 12.60% 6.19% 44.88%Per ADA 5,322.42 2,702.70 1,245.66 611.82 9,882.59 4,167.53

Jamul-Dulzura Union Elementary 604 512 3,406 449 1,018 673 5,547 2,500 Percent of total 61.40% 8.10% 18.36% 12.14% 44.62%Per ADA 5,637.93 743.61 1,685.75 1,114.81 9,182.09 4,138.85

Julian Union Elementary 321 1,524 1,813 660 842 1,819 5,134 1,774 Percent of total 35.31% 12.85% 16.40% 35.44% 36.15%Per ADA 5,655.06 2,058.24 2,625.88 5,674.83 16,014.01 5,534.93

La Mesa-Spring Valley Elementary 11,511 12,461 60,691 6,515 14,887 7,775 89,869 47,115 Percent of total 67.53% 7.25% 16.57% 8.65% 51.35%Per ADA 5,272.47 566.01 1,293.30 675.47 7,807.26 4,093.04

Lakeside Union Elementary 4,275 8,555 21,849 3,347 5,871 4,932 35,999 17,774 Percent of total 60.69% 9.30% 16.31% 13.70% 47.21%Per ADA 5,111.17 782.94 1,373.46 1,153.75 8,421.32 4,158.00

Lemon Grove Elementary 3,708 12,221 18,996 2,595 4,637 3,634 29,863 14,632 Percent of total 63.61% 8.69% 15.53% 12.17% 49.74%Per ADA 5,122.96 699.96 1,250.65 979.99 8,053.57 3,946.07

National Elementary 5,521 10,685 28,570 4,192 8,300 4,935 45,997 22,246 Percent of total 62.11% 9.11% 18.05% 10.73% 47.29%Per ADA 5,174.60 759.27 1,503.36 893.82 8,331.04 4,029.22

Rancho Santa Fe Elementary 641 1,255 7,799 78 297 1,432 9,606 4,827 Percent of total 81.18% 0.82% 3.09% 14.91% 52.45%Per ADA 12,173.81 122.34 463.54 2,236.02 14,995.71 7,534.91

San Pasqual Union Elementary 535 891 2,803 178 552 487 4,020 1,960 Percent of total 69.73% 4.43% 13.72% 12.12% 48.59%Per ADA 5,236.93 332.70 1,030.65 910.38 7,510.66 3,661.98

San Ysidro Elementary 4,911 5,371 25,586 3,205 6,617 3,417 38,824 18,860 Percent of total 65.90% 8.25% 17.04% 8.80% 47.65%Per ADA 5,209.76 652.58 1,347.33 695.76 7,905.43 3,840.31

DISTRICTS


2012-13 P-2 ADA

TABLE XACTUAL REVENUES AND EXPENDITURES - GENERAL FUND

2012-2013 (First row of data for each district is in thousands except for Column 1)

Adjusted Net Beginning Balance

REVENUES

17

(9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19)

Classified Salaries

Employee Benefits

Books and Supplies

Services, Other

Operating Expenses

Capital Outlay

Other Outgo

Direct Support/ Indirect Costs

Total Expenditures

$ 2,478 $ 3,145 $ 403 $ 1,213 $ - $ 116 $ - $ 14,218 $ (7) $ (0) $ 1,506 17.43% 22.12% 2.83% 8.53% 0.00% 0.81% 0.00%

$ 1,389 $ 1,763 $ 226 $ 680 $ - $ 65 $ - $ 7,971 2,083 2,699 689 2,029 155 112 (25) 14,805 (405) (448) 3,562

14.07% 18.23% 4.66% 13.71% 1.05% 0.76% -0.17%1,092.97 1,416.04 361.73 1,064.78 81.51 58.80 (12.85) 7,767.62

21,138 25,479 6,111 12,131 486 491 (117) 127,561 (566) (3,854) 28,274 16.57% 19.97% 4.79% 9.51% 0.38% 0.39% -0.09%

1,399.10 1,686.41 404.50 802.95 32.16 32.53 (7.73) 8,443.07 1,334 1,075 580 685 49 200 0 7,530 253 356 2,306

17.71% 14.28% 7.71% 9.09% 0.65% 2.66% 0.00%1,839.05 1,482.73 800.26 944.16 67.81 275.81 0.00 10,384.08

31,504 33,125 6,075 21,663 14 0 (432) 186,027 0 (913) 47,301 16.94% 17.81% 3.27% 11.64% 0.01% 0.00% -0.23%

1,387.74 1,459.16 267.59 954.24 0.61 0.00 (19.03) 8,194.44 468 393 104 920 14 0 0 2,817 (162) 146 585

16.60% 13.97% 3.71% 32.67% 0.51% 0.00% 0.00%2,273.89 1,913.66 508.02 4,476.82 69.94 0.00 0.00 13,702.24

6,444 7,191 1,240 4,484 91 288 (9) 43,132 78 (2,521) 10,502 14.94% 16.67% 2.87% 10.40% 0.21% 0.67% -0.02%

1,515.40 1,691.01 291.54 1,054.39 21.33 67.66 (2.20) 10,143.05 6,320 9,289 915 6,457 41 138 0 45,860 (295) 1,325 8,936

13.78% 20.25% 1.99% 14.08% 0.09% 0.30% 0.00%1,211.47 1,780.63 175.36 1,237.75 7.90 26.54 0.00 8,791.23

18,411 28,577 3,972 15,835 264 1,198 (427) 138,937 1,688 (2,260) 36,441 13.25% 20.57% 2.86% 11.40% 0.19% 0.86% -0.31%

1,094.83 1,699.36 236.19 941.63 15.70 71.23 (25.41) 8,262.07 8,026 10,873 3,106 4,908 56 108 (97) 48,952 (3,096) 54 4,806

16.40% 22.21% 6.35% 10.03% 0.11% 0.22% -0.20%1,522.37 2,062.40 589.14 931.03 10.64 20.40 (18.40) 9,285.11

1,143 904 202 830 0 25 0 5,603 20 (37) 475 20.40% 16.13% 3.60% 14.80% 0.00% 0.45% 0.00%

1,892.62 1,495.80 333.66 1,373.26 0.00 41.57 0.00 9,275.77 666 786 179 1,504 0 0 0 4,909 (239) (14) 1,510

13.56% 16.01% 3.65% 30.63% 0.00% 0.00% 0.00%2,075.96 2,451.55 558.58 4,689.96 0.00 0.00 0.00 15,310.98

15,560 18,563 4,083 6,323 272 31 (198) 91,749 302 (1,578) 10,883 16.96% 20.23% 4.45% 6.89% 0.30% 0.03% -0.22%

1,351.75 1,612.62 354.73 549.26 23.63 2.68 (17.17) 7,970.55 5,570 8,226 1,772 3,823 521 31 (68) 37,650 166 (1,485) 7,070

14.79% 21.85% 4.71% 10.16% 1.38% 0.08% -0.18%1,303.06 1,924.24 414.56 894.43 121.85 7.31 (15.95) 8,807.49

4,793 5,699 1,213 2,974 134 167 (196) 29,415 (5) 443 12,664 16.29% 19.37% 4.13% 10.11% 0.46% 0.57% -0.67%

1,292.50 1,536.84 327.23 801.94 36.13 45.09 (52.88) 7,932.93 7,167 8,840 2,924 5,722 82 394 (331) 47,042 (400) (1,445) 9,240

15.23% 18.79% 6.22% 12.16% 0.17% 0.84% -0.70%1,298.06 1,601.04 529.56 1,036.44 14.78 71.31 (60.04) 8,520.37

1,746 1,511 385 708 23 3 0 9,203 (225) 178 1,433 18.97% 16.42% 4.18% 7.69% 0.25% 0.03% 0.00%

2,725.64 2,358.26 600.50 1,105.44 36.51 4.90 0.00 14,366.17 699 676 188 464 34 12 0 4,033 (150) (164) 727

17.33% 16.76% 4.65% 11.50% 0.85% 0.31% 0.00%1,306.25 1,263.05 350.61 866.33 64.39 23.30 0.00 7,535.92

6,528 7,036 1,274 5,541 10 478 (145) 39,582 0 (758) 4,613 16.49% 17.78% 3.22% 14.00% 0.02% 1.21% -0.37%

1,329.14 1,432.73 259.46 1,128.33 1.98 97.33 (29.48) 8,059.80

Total Other Financing Sources &

Uses

Net Ending Balance

TABLE X (Continued)


EXPENDITURESIncrease

(Decrease) in Fund Balance

ACTUAL REVENUES AND EXPENDITURES - GENERAL FUND2012-2013

(First row of data for each district is in thousands except for Column 1)

18

(1) (2) (3) (4) (5) (6) (7) (8)


Federal Revenues



Total Revenues


Santee Elementary 6,214 $ 9,133 $ 31,927 $ 2,809 $ 6,855 $ 4,212 $ 45,804 $ 24,266 Percent of total 69.70% 6.13% 14.97% 9.20% 54.80%Per ADA $ 5,138 $ 452 $ 1,103 $ 678 $ 7,371 $ 3,905

Solana Beach Elementary 3,107 23,288 29,575 830 2,965 2,115 35,485 16,499 Percent of total 83.34% 2.34% 8.35% 5.96% 50.66%Per ADA 9,519.86 267.24 954.25 680.95 11,422.29 5,310.92

South Bay Union Elementary 5,538 17,157 29,519 4,605 10,421 6,956 51,502 27,254 Percent of total 57.32% 8.94% 20.24% 13.51% 48.27%Per ADA 5,330.47 831.54 1,881.87 1,256.11 9,299.99 4,921.47

Spencer Valley Elementary 31 2,534 353 504 1,504 1,523 3,883 281 Percent of total 9.08% 12.97% 38.72% 39.23% 13.63%Per ADA 11,279.66 16,108.17 48,085.14 48,713.46 124,186.43 8,996.11

Vallecitos Elementary 188 328 1,069 154 394 363 1,980 943 Percent of total 53.99% 7.78% 19.90% 18.33% 46.86%Per ADA 5,688.20 819.31 2,096.11 1,931.18 10,534.80 5,015.44

Total Elementary 121,092 $ 258,250 $ 668,738 $ 87,732 $ 158,088 $ 113,190 $ 1,027,747 $ 514,485 Percent of total 65.07% 8.54% 15.38% 11.01% 49.64%Per ADA $ 5,523 $ 340 $ 236 $ 1,290 $ 7,389 $ 4,249

Escondido Union High 6,930 $ 16,174 $ 45,501 $ 4,828 $ 10,247 $ 7,790 $ 68,367 $ 30,496 Percent of total 66.55% 7.06% 14.99% 11.39% 43.27%Per ADA $ 6,566 $ 697 $ 1,479 $ 1,124 $ 9,865 $ 4,400

Fallbrook Union High 2,506 4,434 17,184 5,430 3,116 2,693 28,423 10,759 Percent of total 60.46% 19.10% 10.96% 9.47% 41.38%Per ADA 6,856.38 2,166.57 1,243.17 1,074.47 11,340.59 4,292.78

Grossmont Union High 15,761 28,802 108,422 11,366 26,328 24,159 170,275 77,083 Percent of total 63.67% 6.68% 15.46% 14.19% 43.61%Per ADA 6,879.15 721.17 1,670.43 1,532.84 10,803.59 4,890.76

Julian Union High 177 904 1,476 146 428 502 2,551 980 Percent of total 57.84% 5.71% 16.76% 19.68% 38.60%Per ADA 8,328.53 822.37 2,413.34 2,834.10 14,398.33 5,528.28

San Dieguito Union High 11,599 13,727 82,752 4,081 5,736 9,856 102,425 48,514 Percent of total 80.79% 3.98% 5.60% 9.62% 47.28%Per ADA 7,134.62 351.87 494.50 849.78 8,830.77 4,182.69

Sweetwater Union High 36,792 31,076 234,762 19,769 56,190 31,043 341,764 169,185 Percent of total 68.69% 5.78% 16.44% 9.08% 50.89%Per ADA 6,380.77 537.31 1,527.24 843.74 9,289.06 4,598.40

Total High School 73,766 $ 95,117 $ 490,097 $ 45,620 $ 102,044 $ 76,044 $ 713,805 $ 337,016 Percent of total 68.66% 6.39% 14.30% 10.65% 47.41%Per ADA $ 6,644 $ 618 $ 1,383 $ 1,031 $ 9,677 $ 4,569

REVENUES

(First row of data for each district is in thousands except for Column 1)

TABLE X (Continued)ACTUAL REVENUES AND EXPENDITURES - GENERAL FUND

2012-2013


DISTRICTS2012-13 P-2 ADA


19

(9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19)

Classified Salaries

Employee Benefits

Books and Supplies

Services, Other

Operating Expenses

Capital Outlay

Other Outgo


Total Expenditures

$ 6,766 $ 7,804 $ 1,654 $ 3,330 $ 44 $ 512 $ (98) $ 44,278 $ (425) $ 1,100 $ 10,233 15.28% 17.63% 3.73% 7.52% 0.10% 1.16% -0.22%

$ 1,089 $ 1,256 $ 266 $ 536 $ 7 $ 82 $ (16) $ 7,125 4,762 6,490 1,268 3,495 82 0 (31) 32,566 (550) 2,369 25,657

14.62% 19.93% 3.89% 10.73% 0.25% 0.00% -0.09%1,532.98 2,089.21 408.10 1,125.16 26.24 0.00 (9.94) 10,482.68

8,339 11,320 2,390 5,907 1,177 352 (280) 56,459 1,839 (3,119) 14,038 14.77% 20.05% 4.23% 10.46% 2.08% 0.62% -0.50%

1,505.86 2,044.17 431.51 1,066.64 212.56 63.61 (50.56) 10,195.26 126 102 43 1,493 18 0 0 2,064 (100) 1,720 4,254

6.13% 4.94% 2.10% 72.35% 0.85% 0.00% 0.00%4,043.53 3,260.74 1,387.80 47,743.29 560.46 0.00 0.00 65,991.92

275 311 41 321 15 105 0 2,011 40 9 337 13.65% 15.49% 2.03% 15.97% 0.76% 5.24% 0.00%

1,461.15 1,657.29 217.57 1,708.70 81.13 561.02 0.00 10,702.30 $ 162,345 $ 200,113 $ 40,810 $ 112,760 $ 3,582 $ 4,762 $ (2,454) $ 1,036,404 $ (2,240) $ (10,897) $ 247,353

15.66% 19.31% 3.94% 10.88% 0.35% 0.46% -0.24% $ 1,341 $ 1,653 $ 337 $ 931 $ 30 $ 39 $ (20) $ 8,559

$ 11,747 $ 15,123 $ 3,029 $ 9,783 $ 351 $ 31 $ (84) $ 70,475 $ 53 $ (2,056) $ 14,118 16.67% 21.46% 4.30% 13.88% 0.50% 0.04% -0.12%

$ 1,695 $ 2,182 $ 437 $ 1,412 $ 51 $ 4 $ (12) $ 10,169 4,657 4,825 1,155 4,165 57 424 (42) 26,000 0 2,423 6,857

17.91% 18.56% 4.44% 16.02% 0.22% 1.63% -0.16%1,858.01 1,925.21 460.80 1,661.84 22.69 169.02 (16.61) 10,373.74

35,166 36,211 6,687 19,642 1,258 1,490 (770) 176,768 9 (6,484) 22,318 19.89% 20.48% 3.78% 11.11% 0.71% 0.84% -0.44%

2,231.24 2,297.50 424.29 1,246.26 79.80 94.52 (48.83) 11,215.54 489 434 149 452 33 0 0 2,537 0 14 918

19.25% 17.12% 5.88% 17.83% 1.31% 0.00% 0.00%2,757.33 2,451.76 842.54 2,553.30 187.50 0.00 0.00 14,320.71

15,967 20,260 3,625 11,782 63 2,502 (111) 102,603 648 470 14,198 15.56% 19.75% 3.53% 11.48% 0.06% 2.44% -0.11%

1,376.58 1,746.78 312.57 1,015.81 5.45 215.75 (9.57) 8,846.06 57,710 56,039 11,772 28,001 6,404 4,031 (674) 332,466 (10,912) (1,614) 29,462

17.36% 16.86% 3.54% 8.42% 1.93% 1.21% -0.20%1,568.53 1,523.11 319.96 761.06 174.06 109.56 (18.32) 9,036.36

$ 125,735 $ 132,893 $ 26,417 $ 73,826 $ 8,166 $ 8,477 $ (1,680) $ 710,850 $ (10,202) $ (7,247) $ 87,870 17.69% 18.69% 3.72% 10.39% 1.15% 1.19% -0.24%

$ 1,705 $ 1,802 $ 358 $ 1,001 $ 111 $ 115 $ (23) $ 9,637

(First row of data for each district is in thousands except for Column 1) 2012-2013

EXPENDITURES




Uses

Increase (Decrease) in Fund Balance

Net Ending Balance

20

(1) (2) (3) (4) (5) (6) (7) (8)


Federal Revenues



Total Revenues


Borrego Springs Unified 419 $ 179 $ 3,224 $ 543 $ 1,106 $ 1,613 $ 6,486 $ 1,811 Percent of total 49.71% 8.37% 17.05% 24.87% 34.18%Per ADA $ 7,693 $ 1,294 $ 2,639 $ 3,848 $ 15,474 $ 4,321

Carlsbad Unified 10,423 9,711 67,629 3,161 4,831 7,203 82,824 37,785 Percent of total 81.65% 3.82% 5.83% 8.70% 48.57%Per ADA 6,488.59 303.32 463.49 691.12 7,946.52 3,625.25

Coronado Unified 3,037 6,483 16,345 3,296 3,069 6,781 29,491 13,464 Percent of total 55.42% 11.18% 10.41% 22.99% 46.68%Per ADA 5,382.22 1,085.37 1,010.53 2,233.01 9,711.12 4,433.55

Mountain Empire Unified 1,501 5,094 8,255 1,602 3,150 2,868 15,875 6,362 Percent of total 52.00% 10.09% 19.84% 18.07% 38.43%Per ADA 5,501.25 1,067.59 2,099.17 1,911.54 10,579.55 4,239.41

Oceanside Unified 18,411 28,559 99,677 23,119 23,720 14,871 161,386 80,615 Percent of total 61.76% 14.33% 14.70% 9.21% 49.77%Per ADA 5,414.10 1,255.75 1,288.38 807.73 8,765.95 4,378.71

Poway Unified 33,725 55,110 181,549 9,307 50,287 15,615 256,758 127,491 Percent of total 70.71% 3.62% 19.59% 6.08% 48.05%Per ADA 5,383.24 275.98 1,491.09 463.01 7,613.32 3,780.33

Ramona Unified 5,542 6,252 31,422 2,695 6,366 5,287 45,771 20,641 Percent of total 68.65% 5.89% 13.91% 11.55% 45.04%Per ADA 5,670.21 486.37 1,148.78 954.11 8,259.47 3,724.76

San Diego Unified 105,460 98,441 574,423 116,012 275,178 63,141 1,028,753 515,269 Percent of total 55.84% 11.28% 26.75% 6.14% 47.86%Per ADA 5,446.80 1,100.05 2,609.30 598.71 9,754.87 4,885.90

San Marcos Unified 18,547 16,176 99,438 8,623 17,782 13,334 139,176 67,207 Percent of total 71.45% 6.20% 12.78% 9.58% 47.13%Per ADA 5,361.45 464.92 958.75 718.95 7,504.06 3,623.65

Valley Center-Pauma Unified 3,921 8,376 22,671 4,260 5,137 3,082 35,150 17,825 Percent of total 64.50% 12.12% 14.61% 8.77% 50.83%Per ADA 5,781.42 1,086.42 1,310.02 785.82 8,963.68 4,545.59

Vista Unified 20,962 44,986 115,442 13,856 30,475 21,235 181,008 84,713 Percent of total 63.78% 7.65% 16.84% 11.73% 45.73%Per ADA 5,507.25 660.99 1,453.85 1,013.01 8,635.10 4,041.31

Warner Unified 184 1,093 1,425 449 625 330 2,830 1,176 Percent of total 50.37% 15.85% 22.10% 11.67% 39.05%Per ADA 7,737.16 2,435.22 3,395.20 1,791.99 15,359.57 6,381.58

Total Unified 222,131 $ 280,459 $ 1,221,500 $ 186,923 $ 421,726 $ 155,360 $ 1,985,509 974,359$ Percent of total 61.52% 9.41% 21.24% 7.82% 47.66%Per ADA $ 5,499 $ 841 $ 1,899 $ 699 $ 8,938 4,386$

Total K-12 416,989 $ 633,826 $ 2,380,335 $ 320,275 $ 681,858 $ 344,593 $ 3,727,061 1,825,860$ Percent of total 63.87% 8.59% 18.29% 9.25% 48.16%Per ADA $ 5,708 $ 768 $ 1,635 $ 826 $ 8,938 4,379$

REVENUES




DISTRICTS2012-13 P-2 ADA


21

(9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19)

Classified Salaries

Employee Benefits

Books and Supplies

Services, Other

Operating Expenses

Capital Outlay

Other Outgo


Total Expenditures

$ 965 $ 1,359 $ 105 $ 1,015 $ - $ 43 $ - $ 5,299 $ (508) $ 679 $ 858 18.22% 25.65% 1.99% 19.15% 0.00% 0.81% 0.00%

$ 2,303 $ 3,243 $ 251 $ 2,421 $ - $ 103 $ - $ 12,642 10,762 17,043 2,306 9,592 34 382 (108) 77,796 0 5,028 14,739

13.83% 21.91% 2.96% 12.33% 0.04% 0.49% -0.14%1,032.59 1,635.14 221.22 920.28 3.29 36.64 (10.34) 7,464.07

4,537 5,344 1,405 4,091 33 0 (35) 28,840 (153) 498 6,981 15.73% 18.53% 4.87% 14.19% 0.11% 0.00% -0.12%

1,494.03 1,759.84 462.61 1,347.23 10.87 0.00 (11.38) 9,496.75 3,154 3,125 1,235 1,900 167 616 (7) 16,552 (7) (684) 4,410

19.05% 18.88% 7.46% 11.48% 1.01% 3.72% -0.04%2,101.77 2,082.82 822.96 1,266.44 111.00 410.77 (4.52) 11,030.65

25,662 32,362 6,496 15,181 140 1,893 (359) 161,989 0 (603) 27,956 15.84% 19.98% 4.01% 9.37% 0.09% 1.17% -0.22%

1,393.86 1,757.81 352.82 824.56 7.62 102.80 (19.48) 8,798.71 43,582 54,791 9,254 26,624 2,621 1,289 (337) 265,315 (1,665) (10,221) 44,889

16.43% 20.65% 3.49% 10.03% 0.99% 0.49% -0.13%1,292.27 1,624.65 274.41 789.45 77.72 38.21 (9.99) 7,867.04

8,456 9,876 1,481 5,392 22 14 (51) 45,831 (200) (260) 5,992 18.45% 21.55% 3.23% 11.77% 0.05% 0.03% -0.11%

1,525.94 1,782.14 267.17 973.00 3.91 2.52 (9.21) 8,270.24 181,509 275,487 32,426 71,296 1,908 1,398 (2,591) 1,076,702 24,174 (23,775) 74,666 16.86% 25.59% 3.01% 6.62% 0.18% 0.13% -0.24%

1,721.11 2,612.23 307.47 676.04 18.09 13.26 (24.56) 10,209.54 24,741 32,330 5,318 10,996 266 2,038 (285) 142,612 75 (3,360) 12,815

17.35% 22.67% 3.73% 7.71% 0.19% 1.43% -0.20%1,333.97 1,743.18 286.74 592.87 14.36 109.87 (15.34) 7,689.31

5,842 6,038 1,542 3,875 13 0 (64) 35,070 (314) (234) 8,142 16.66% 17.22% 4.40% 11.05% 0.04% 0.00% -0.18%

1,489.82 1,539.74 393.12 988.21 3.21 0.00 (16.38) 8,943.31 29,827 40,876 6,004 19,272 4,086 865 (393) 185,250 3,519 (723) 44,263

16.10% 22.07% 3.24% 10.40% 2.21% 0.47% -0.21%1,422.91 1,950.00 286.41 919.38 194.93 41.26 (18.75) 8,837.46

558 515 228 435 0 98 0 3,010 (30) (211) 882 18.53% 17.12% 7.59% 14.44% 0.00% 3.27% 0.00%

3,027.67 2,797.78 1,239.88 2,359.87 0.00 534.00 0.00 16,340.78 339,595$ 479,147$ 67,799$ 169,668$ 9,290$ 8,636$ (4,228)$ 2,044,266$ $ 24,892 (33,866)$ 246,593$

16.61% 23.44% 3.32% 8.30% 0.45% 0.42% -0.21%1,529$ 2,157$ 305$ 764$ 42$ 39$ (19)$ 9,203$

627,675$ 812,153$ 135,027$ 356,254$ 21,038$ 21,875$ (8,363)$ 3,791,520$ $ 12,449 (52,010)$ 581,816$ 16.55% 21.42% 3.56% 9.40% 0.55% 0.58% -0.22%1,505$ 1,948$ 324$ 854$ 50$ 52$ (20)$ 9,093$

Sources: 2012-2013 P-2 ADA, without Charters, Adults, County Community and County Special Education2012-2013 Unaudited Actuals Financial And Budget Reports, SACS Report (Form 01)

EXPENDITURES





Uses

Increase (Decrease) in Fund Balance

Net Ending Balance

22

Revenue Limit Sources $2,380,335 63.87%Federal Revenues $320,275 8.59%

Other State Revenues $681,858 18.29%Other Local Revenues $344,593 9.25%

$3,727,061 100.00%

$3,727,061

TOTAL REVENUES


REVENUES BY SOURCESAN DIEGO COUNTY (K-12)

2012-2013 UNAUDITED ACTUALS(in thousands)

Revenue Limit Sources$2,381,495 61.06%

Federal Revenues$320,275 8.59%

Other State Revenues$681,858 18.29% Other Local Revenues

$344,593 9.25%

23

Certificated S $1,825,860 48.16%Classified Salaries $627,675 16.55%Employee Benefits $812,153 21.42%

Books and Supplies $135,027 3.56%Services, Other Operating Expenses $356,254 9.40%

Capital Outlay $21,038 0.55%

Other Outgo / $13,513 0.36%$3,791,520 1

TOTAL EXPENDITURES

$3,791,520


EXPENDITURES BY SOURCESAN DIEGO COUNTY (K-12)

2012-2013 UNAUDITED ACTUALS(in thousands)

Certificated Salaries$1,825,86048.16%

Classified Salaries$627,67516.55%

Employee Benefits$812,15321.42%

Books and Supplies$135,0273.56%

Services, Other Operating Expenses

$356,2549.40%

Capital Outlay$21,0380.55%

Other Outgo /Direct Support / Indirect Costs

$18,4210.48%

24

(1) (2) (3) (4) (5) (6)

DISTRICTS State AidFederal

Contribution

Special Education

Revenue Limit

County Property

Tax

Other Special Education

Revenue 1

Total Special Education Revenue

Alpine Union Elementary 919,241$ 384,085$ 195,900$ 65,790$ 56,426$ 1,621,442$ Cajon Valley Union Elementary 8,402,727 3,496,694 3,401,833 527,966 1,989,212 17,818,432Dehesa Elementary 729,815 366,676 0 67,710 40,371 1,204,572Grossmont Union High 10,260,501 5,978,477 7,088,044 756,483 1,813,127 25,896,633Jamul-Dulzura Union Elementary 558,779 212,518 172,155 38,413 96,714 1,078,579La Mesa-Spring Valley Elementary 6,351,068 2,809,552 1,690,093 403,833 660,149 11,914,695Lakeside Union Elementary 3,044,725 1,147,980 809,120 168,314 1,150,631 6,320,770Lemon Grove Elementary 1,651,783 755,466 519,044 123,520 62,266 3,112,079Mountain Empire Unified 1,197,670 471,557 447,967 87,769 103,445 2,308,408Santee Elementary 2,707,398 1,396,476 993,401 212,296 352,351 5,661,922TOTAL EAST COUNTY 35,823,707$ 17,019,481$ 15,317,557$ 2,452,094$ 6,324,692$ 76,937,532$

Bonsall Union Elementary 806,364$ 370,892$ 241,801$ 64,860$ 244,089$ 1,728,006$ Cardiff Elementary 298,222 128,387 14,015 25,009 63,743 529,377Carlsbad Unified 2,903,258 2,069,365 855,197 360,124 820,482 7,008,426Del Mar Union Elementary 1,471,456 837,153 412,451 144,907 305,260 3,171,227Encinitas Union Elementary 2,253,351 995,343 578,023 180,193 545,171 4,552,081Fallbrook Union Elementary 2,217,312 988,597 500,000 187,156 432,923 4,325,988Fallbrook Union High 1,273,650 459,855 0 94,562 510,754 2,338,821Oceanside Unified 8,205,092 3,849,972 4,048,840 677,576 1,837,207 18,618,687Rancho Santa Fe Elementary 272,014 78,373 49,486 21,970 37,746 459,589San Dieguito Union High 3,722,060 2,319,178 1,734,266 407,440 1,211,220 9,394,164San Marcos Unified 6,315,964 4,074,871 3,739,723 619,123 1,259,528 16,009,209Solana Beach Elementary 1,085,072 585,120 0 99,070 180,142 1,949,404Vallecitos Elementary 194,789 33,345 0 12,570 23,176 263,880Vista Unified 12,102,267 5,309,626 4,922,909 828,637 2,452,803 25,616,242TOTAL NORTH COASTAL 43,120,871$ 22,100,079$ 17,096,711$ 3,723,197$ 9,924,245$ 95,965,103$

Borrego Springs Unified 255,573$ 86,728$ 75,119$ 17,065$ 50,867$ 485,352$ Escondido Union Elementary 9,040,280 3,971,515 2,489,207 627,207 1,136,899 17,265,109Escondido Union High 4,980,123 1,642,514 1,757,650 297,456 684,262 9,362,005Julian Union Elementary 1,155,189 458,118 45,071 88,043 195,064 1,941,485Julian Union High 304,717 29,059 0 5,713 43,227 382,716Ramona Unified 3,059,739 1,478,560 478,150 196,035 414,322 5,626,805San Pasqual Union Elementary 365,873 107,902 0 17,484 30,524 521,783Spencer Valley Elementary 884,416 479,358 0 94,067 197,318 1,655,159Valley Center-Pauma Unified 1,947,159 909,345 0 135,273 296,016 3,287,793Warner Unified 121,032 46,830 6,442 9,233 35,436 218,973TOTAL NORTH INLAND 22,114,100$ 9,209,929$ 4,851,639$ 1,487,576$ 3,083,936$ 40,747,180$

Chula Vista Elementary 11,848,353$ 5,441,643$ 3,922,737$ 929,703$ 1,377,123$ 23,519,559$ Coronado Unified 1,226,493 640,202 607,283 101,855 234,464 2,810,297National Elementary 2,369,123 1,168,133 846,941 195,521 342,198 4,921,916San Ysidro Elementary 2,074,304 965,505 995,678 169,649 289,250 4,494,386South Bay Union Elementary 3,453,953 1,444,852 846,040 247,959 510,188 6,502,992Sweetwater Union High 18,426,010 6,309,163 11,788,993 1,304,331 2,420,633 40,249,130TOTAL SOUTH COUNTY 39,398,236$ 15,969,498$ 19,007,672$ 2,949,018$ 5,173,855$ 82,498,279$

Poway Unified 15,908,539$ 5,371,394$ 4,912,861$ 1,134,697$ 2,649,814$ 29,977,305$ San Diego Unified 65,907,321 26,237,155 14,286,216 3,791,975 7,030,093 117,252,760TOTAL 81,815,860$ 31,608,548$ 19,199,077$ 4,926,672$ 9,679,907$ 147,230,064$ TOTAL K-12 222,272,775$ 95,907,535$ 75,472,656$ 15,538,557$ 34,186,635$ 443,378,158$

TABLE XISPECIAL EDUCATION REVENUE AND EXPENDITURE ANALYSIS

NORTH INLAND

EAST COUNTY

Source: 2012-2013 Unaudited Actuals Financial And Budget Reports, SACS Report (Form 01)Notes: Does not include transportation. Sum may not equal total column due to rounding.1 Other Special Education revenue does not include transfers from other categorical programs.

2012-2013

NORTH COASTAL

SOUTH COUNTY

25

(7) (8) (9) (10) (11) (12) (13)

Total Direct CostsIndirect Support

CostsTotal Expenditures

Direct Costs as % of

Expenditures

Indirect Support Costs as % of Expenditures

Total Encroachment

Total Encroachment as

% of Expenditures

2,084,991$ 52,531$ 2,137,522$ 97.54% 2.46% 516,080$ 24.14%25,703,243 257,081 25,960,324 99.01% 0.99% 8,141,892 31.36%

1,039,452 30,943 1,070,395 97.11% 2.89% 0 0.00%40,059,039 33,096 40,092,135 99.92% 0.08% 14,195,502 35.41%

1,238,679 14,071 1,252,750 98.88% 1.12% 174,171 13.90%16,452,414 19,400 16,471,814 99.88% 0.12% 4,557,119 27.67%

8,045,564 388,143 8,433,707 95.40% 4.60% 2,112,937 25.05%4,393,000 56,355 4,449,355 98.73% 1.27% 1,337,276 30.06%2,698,178 61,863 2,760,042 97.76% 2.24% 451,634 16.36%6,798,579 524,304 7,322,883 92.84% 7.16% 1,660,961 22.68%

108,513,139$ 1,437,788$ 109,950,927$ 97.71% 2.29% 33,147,572$ 30.15%

2,734,910$ 10,286$ 2,745,195$ 99.63% 0.37% 1,017,189$ 37.05%910,285 46 910,330 99.99% 0.01% 380,954 41.85%

14,857,033 2,611 14,859,644 99.98% 0.02% 7,851,218 52.84%7,739,488 7,660 7,747,149 99.90% 0.10% 4,575,921 59.07%7,053,331 345,741 7,399,072 95.33% 4.67% 2,846,991 38.48%6,975,730 152,374 7,128,104 97.86% 2.14% 2,802,116 39.31%4,343,733 11,667 4,355,400 99.73% 0.27% 2,016,580 46.30%

29,194,048 6,759 29,200,807 99.98% 0.02% 10,582,119 36.24%812,412 0 812,412 100.00% 0% 352,823 43.43%

17,653,542 108,505 17,762,047 99.39% 0.61% 8,367,883 47.11%27,641,202 7,083 27,648,285 99.97% 0.03% 11,639,075 42.10%

5,233,006 0 5,233,006 100.00% 0% 3,283,601 62.75%223,474 8,800 232,274 96.21% 3.79% 0 0.00%

38,093,936 1,153,493 39,247,429 97.06% 2.94% 13,631,186 34.73%163,466,129$ 1,815,024$ 165,281,153$ 98.93% 1.25% 69,347,655$ 41.96%

559,079$ 18,943$ 578,021$ 96.72% 3.28% 92,669$ 16.03%18,120,751 742,539 18,863,290 96.06% 3.94% 1,598,181 8.47%11,367,353 122,418 11,489,772 98.93% 1.07% 2,127,767 18.52%

1,898,772 42,713 1,941,485 97.80% 2.20% 0 0.00%422,840 4,459 427,299 98.96% 1.04% 44,583 10.43%

8,008,383 451,731 8,460,114 94.66% 5.34% 2,833,308 33.49%516,162 19,548 535,710 96.35% 3.65% 13,928 2.60%

1,433,133 37,469 1,470,602 97.45% 2.55% 0 0.00%4,470,942 368,443 4,839,384 92.39% 7.61% 1,551,591 32.06%

262,105 0 262,105 100.00% 0 43,132 16.46%47,059,518$ 1,808,263$ 48,867,781$ 96.93% 3.41% 8,305,159$ 17.00%

33,231,247$ 1,049,303$ 34,280,550$ 96.94% 3.06% 10,760,991$ 31.39%4,623,247 263,435 4,886,682 94.61% 5.39% 2,076,385 42.49%6,515,172 372,244 6,887,416 94.60% 5.40% 1,965,500 28.54%6,547,785 48,520 6,596,305 99.26% 0.74% 2,101,919 31.87%9,352,776 90,518 9,443,294 99.04% 0.96% 2,940,303 31.14%

58,507,377 428,021 58,935,398 99.27% 0.73% 18,686,268 31.71%118,777,603$ 2,252,042$ 121,029,645$ 97.29% 2.71% 38,531,366$ 31.84%

49,139,452$ 363,511$ 49,502,962$ 99.27% 0.73% 19,525,658$ 39.44%239,018,613 170,213 239,188,827 99.93% 0.07% 121,936,067 50.98%288,158,065$ 533,724$ 288,691,789$ 99.60% 0.40% 141,461,725$ 49.00%725,974,454$ 7,846,841$ 733,821,295$ 98.09% 2.01% 290,793,477$ 39.63%

SPECIAL EDUCATION REVENUE AND EXPENDITURE ANALYSIS TABLE XI (Continued)

2012-2013

NORTH COASTAL

EAST COUNTY

NORTH INLAND

SOUTH COUNTY

26

(1) (2) (3) (4) (5) (6) (7)

General Education,

Pre-K

Regular Education,

K-12

Alternative Schools

Continuation Schools

Independent Study Centers

Opportunity Schools

Community Day Schools

Alpine Union Direct Costs -$ 7,410,404$ -$ -$ -$ -$ -$ Allocated Costs 0 2,605,568 0 0 0 0 0TOTAL COSTS 0 10,015,972 0 0 0 0 0

Bonsall Union Direct Costs 0 7,912,926 0 0 0 0 0Allocated Costs 0 3,008,585 0 0 0 0 0TOTAL COSTS 0 10,921,511 0 0 0 0 0

Cajon Valley Union Direct Costs 0 65,408,039 0 0 0 0 472,193Allocated Costs 0 18,151,652 0 0 0 0 101,201TOTAL COSTS 0 83,559,691 0 0 0 0 573,394

Cardiff Direct Costs 0 4,457,694 0 0 0 0 0Allocated Costs 0 1,160,212 0 0 0 0 0TOTAL COSTS 0 5,617,906 0 0 0 0 0

Chula Vista Elementary Direct Costs 988,047 114,332,499 0 0 0 0 0Allocated Costs 0 40,867,366 0 0 0 0 0TOTAL COSTS 988,047 155,199,865 0 0 0 0 0

Dehesa Direct Costs 0 994,257 0 0 0 0 0Allocated Costs 0 423,923 0 0 0 0 0TOTAL COSTS 0 1,418,179 0 0 0 0 0

Del Mar Union Direct Costs 0 23,632,853 0 0 0 0 0Allocated Costs 0 7,129,147 0 0 0 0 0TOTAL COSTS 0 30,762,000 0 0 0 0 0

Encinitas Union Direct Costs 0 26,382,285 0 0 0 0 0Allocated Costs 0 7,525,159 0 0 0 0 0TOTAL COSTS 0 33,907,444 0 0 0 0 0

Escondido Union Direct Costs 1,130 68,210,338 0 0 189,847 0 563,685Allocated Costs 0 28,487,686 0 0 74,865 0 89,050TOTAL COSTS 1,130 96,698,024 0 0 264,711 0 652,735

Fallbrook Union Elementary Direct Costs 169,498 24,752,499 0 0 0 0 85,375Allocated Costs 0 8,834,492 0 0 0 0 35,239TOTAL COSTS 169,498 33,586,991 0 0 0 0 120,614

Jamul-Dulzura Union Direct Costs 0 4,511,254 0 0 0 0 0Allocated Costs 0 1,741,416 0 0 0 0 0TOTAL COSTS 0 6,252,671 0 0 0 0 0

Julian Union Direct Costs 0 1,905,003 0 0 0 0 0Allocated Costs 0 494,608 0 0 0 0 0TOTAL COSTS 0 2,399,611 0 0 0 0 0

La Mesa-Spring Valley Direct Costs 6,685 57,150,938 0 0 0 0 237,880Allocated Costs 0 7,332,737 0 0 0 0 0TOTAL COSTS 6,685 64,483,674 0 0 0 0 237,880

Lakeside Union Direct Costs 50,030 22,760,231 0 0 32,513 0 0Allocated Costs 0 4,956,852 0 0 0 0 0TOTAL COSTS 50,030 27,717,082 0 0 32,513 0 0

Lemon Grove Direct Costs 0 16,306,855 0 0 0 0 0Allocated Costs 0 4,974,535 0 0 0 0 0TOTAL COSTS 0 21,281,390 0 0 0 0 0

National Direct Costs 4,157 26,486,170 0 0 0 0 0Allocated Costs 0 9,128,889 0 0 0 0 0TOTAL COSTS 4,157 35,615,059 0 0 0 0 0

Rancho Santa Fe Direct Costs 0 5,793,368 0 0 0 0 0Allocated Costs 0 1,363,374 0 0 0 0 0TOTAL COSTS 0 7,156,742 0 0 0 0 0

San Pasqual Union Direct Costs 0 2,092,421 0 0 0 0 0Allocated Costs 0 909,266 0 0 0 0 0TOTAL COSTS 0 3,001,687 0 0 0 0 0

San Ysidro Direct Costs 385 18,991,493 0 0 0 0 0Allocated Costs 0 5,665,433 0 0 0 0 0TOTAL COSTS 385 24,656,927 0 0 0 0 0

TABLE XII

2012-2013

DISTRICTS

COSTS BY PROGRAM - GENERAL FUND

GENERAL EDUCATION


INSTRUCTIONAL GOALS

27

(8) (9) (10) (11) (12) (13) (14) (15) (16)

Vocational Education

General Education,

Adult

TOTAL General Education

BilingualMigrant

Education

TOTAL Supplemental

Education K-12

-$ -$ 7,410,404$ 92,723$ -$ 92,723$ 2,200,066$ -$ 9,703,192$

0 0 2,605,568 10,528 0 10,528 387,663 0 3,003,758

0 0 10,015,972 103,251 0 103,251 2,587,728 0 12,706,950

0 0 7,912,926 166,247 0 166,247 2,677,454 0 10,756,626

0 0 3,008,585 0 0 0 546,250 0 3,554,835

0 0 10,921,511 166,247 0 166,247 3,223,704 0 14,311,461

0 0 65,880,233 1,581,552 0 1,581,552 27,982,026 0 95,443,811

0 0 18,252,853 107,947 0 107,947 4,463,288 0 22,824,088

0 0 84,133,085 1,689,500 0 1,689,500 32,445,314 0 118,267,899

0 0 4,457,694 12,832 0 12,832 848,098 0 5,318,623

0 0 1,160,212 0 0 0 168,161 0 1,328,373

0 0 5,617,906 12,832 0 12,832 1,016,259 0 6,646,997

0 0 115,320,546 3,105,845 0 3,105,845 36,479,318 0 154,905,709

0 0 40,867,366 2,838,460 0 2,838,460 2,687,263 0 46,393,089

0 0 156,187,912 5,944,305 0 5,944,305 39,166,581 0 201,298,798

0 0 994,257 0 0 0 1,039,452 0 2,033,709

0 0 423,923 0 0 0 120,201 0 544,124

0 0 1,418,179 0 0 0 1,159,653 0 2,577,832

0 0 23,632,853 281,217 0 281,217 8,255,015 0 32,169,086

0 0 7,129,147 0 0 0 836,584 0 7,965,730

0 0 30,762,000 281,217 0 281,217 9,091,599 0 40,134,816

0 0 26,382,285 77,044 0 77,044 7,039,239 0 33,498,567

0 0 7,525,159 0 0 0 1,045,615 0 8,570,774

0 0 33,907,444 77,044 0 77,044 8,084,854 0 42,069,341

0 0 68,965,000 5,040,741 0 5,040,741 19,469,052 0 93,474,793

0 0 28,651,601 156,268 0 156,268 4,846,895 0 33,654,764

0 0 97,616,601 5,197,009 0 5,197,009 24,315,947 0 127,129,556

0 0 25,007,372 1,156,039 0 1,156,039 7,562,347 0 33,725,759

0 0 8,869,731 162,101 0 162,101 1,543,791 0 10,575,623

0 0 33,877,104 1,318,140 0 1,318,140 9,106,138 0 44,301,382

0 0 4,511,254 51,663 0 51,663 1,317,193 0 5,880,111

0 0 1,741,416 69,342 0 69,342 211,220 0 2,021,978

0 0 6,252,671 121,005 0 121,005 1,528,413 0 7,902,089

0 0 1,905,003 3,255 0 3,255 1,898,772 0 3,807,031

0 0 494,608 0 0 0 198,371 0 692,979

0 0 2,399,611 3,255 0 3,255 2,097,143 0 4,500,009

0 0 57,395,503 1,372,394 0 1,372,394 18,189,286 0 76,957,183

0 0 7,332,737 0 0 0 2,091,293 0 9,424,030

0 0 64,728,239 1,372,394 0 1,372,394 20,280,579 0 86,381,212

0 0 22,842,773 84,115 0 84,115 8,709,564 0 31,636,452

0 0 4,956,852 0 0 0 1,047,814 0 6,004,666

0 0 27,799,625 84,115 0 84,115 9,757,378 0 37,641,118

0 0 16,306,855 0 0 0 4,248,745 0 20,555,600

0 0 4,974,535 0 0 0 812,272 0 5,786,807

0 0 21,281,390 0 0 0 5,061,017 0 26,342,407

0 0 26,490,327 1,708,448 0 1,708,448 6,764,472 0 34,963,246

0 0 9,128,889 0 0 0 1,196,056 0 10,324,945

0 0 35,619,216 1,708,448 0 1,708,448 7,960,528 0 45,288,191

0 0 5,793,368 19,035 0 19,035 809,274 0 6,621,677

0 0 1,363,374 0 0 0 110,774 0 1,474,148

0 0 7,156,742 19,035 0 19,035 920,048 0 8,095,825

0 0 2,092,421 73,395 0 73,395 526,991 0 2,692,807

0 0 909,266 0 0 0 73,293 0 982,560

0 0 3,001,687 73,395 0 73,395 600,284 0 3,675,367

0 0 18,991,878 2,095,814 0 2,095,814 6,691,014 0 27,778,706

0 0 5,665,433 448,720 0 448,720 1,522,606 0 7,636,760

0 0 24,657,311 2,544,534 0 2,544,534 8,213,621 0 35,415,466

TOTAL Instructional

Goals

Special Education

GENERAL EDUCATION SUPPLEMENTAL K-12


Regional Occupational

Ctr/Prg (ROC/P)

INSTRUCTIONAL GOALS (Continued )

TABLE XII (Continued)

2012-2013COSTS BY PROGRAM - GENERAL FUND

28

(17) (18) (19) (20) (21) (22)

Alpine Union Direct Costs 24,020$ -$ 174,058$ -$ 198,078$ 9,901,270$

Allocated Costs 0 0 52,640 52,640 105,280 3,109,038

TOTAL COSTS 24,020 0 226,698 52,640 303,358 13,010,308

Bonsall Union Direct Costs 0 0 0 0 0 10,756,626

Allocated Costs 0 0 0 0 0 3,554,835

TOTAL COSTS 0 0 0 0 0 14,311,461

Cajon Valley Union Direct Costs 1,193,313 93,574 0 0 1,286,887 96,730,698

Allocated Costs 0 0 0 573,471 573,471 23,397,558

TOTAL COSTS 1,193,313 93,574 0 573,471 1,860,357 120,128,256

Cardiff Direct Costs 0 0 0 0 0 5,318,623


TOTAL COSTS 0 0 0 0 0 6,646,997

Chula Vista Elementary Direct Costs 3,451,419 618,979 120 0 4,070,519 158,976,228

Allocated Costs 0 1,351,752 0 2,287,341 3,639,093 50,032,182

TOTAL COSTS 3,451,419 1,970,732 120 2,287,341 7,709,612 209,008,410

Dehesa Direct Costs 0 0 0 0 0 2,033,709

Allocated Costs 0 0 0 0 0 544,124

TOTAL COSTS 0 0 0 0 0 2,577,832

Del Mar Union Direct Costs 0 0 0 0 0 32,169,086


TOTAL COSTS 0 0 0 0 0 40,134,816

Encinitas Union Direct Costs 222,363 0 843,997 0 1,066,360 34,564,927


TOTAL COSTS 222,363 0 843,997 0 1,066,360 43,135,701

Escondido Union Direct Costs 3,340,953 102,012 0 0 3,442,965 96,917,758

Allocated Costs 9,739 0 0 639,924 649,663 34,304,427

TOTAL COSTS 3,350,692 102,012 0 639,924 4,092,628 131,222,185

Fallbrook Union Elementary Direct Costs 710,183 148 0 0 710,331 34,436,090

Allocated Costs 0 0 0 0 0 10,575,623

TOTAL COSTS 710,183 148 0 0 710,331 45,011,713

Jamul-Dulzura Union Direct Costs 34,582 0 0 0 34,582 5,914,693


TOTAL COSTS 34,582 0 0 0 34,582 7,936,671

Julian Union Direct Costs 68 61,653 0 0 61,720 3,868,751

Allocated Costs 0 4,736 0 0 4,736 697,715

TOTAL COSTS 68 66,388 0 0 66,456 4,566,465

La Mesa-Spring Valley Direct Costs 1,203,845 118,699 4 0 1,322,548 78,279,731


TOTAL COSTS 1,203,845 118,699 4 0 1,322,548 87,703,760

Lakeside Union Direct Costs 506,599 16,651 (5,380) 0 517,871 32,154,323


TOTAL COSTS 506,599 16,651 (5,380) 0 517,871 38,158,989

Lemon Grove Direct Costs 265,321 0 0 0 265,321 20,820,921

Allocated Costs 0 0 0 113,743 113,743 5,900,550

TOTAL COSTS 265,321 0 0 113,743 379,064 26,721,471

National Direct Costs 6,000 263,812 0 0 269,812 35,233,058

Allocated Costs 0 0 0 0 0 10,324,945

TOTAL COSTS 6,000 263,812 0 0 269,812 45,558,003

Rancho Santa Fe Direct Costs 0 0 0 0 0 6,621,677


TOTAL COSTS 0 0 0 0 0 8,095,825

San Pasqual Union Direct Costs 0 0 0 0 0 2,692,807


TOTAL COSTS 0 0 0 0 0 3,675,367

San Ysidro Direct Costs 0 0 0 0 0 27,778,706

Allocated Costs 0 0 0 396,537 396,537 8,033,296

TOTAL COSTS 0 0 0 396,537 396,537 35,812,003

DISTRICTS


Nonagency - Educational,

Other

Child Care and Development

Services

TOTAL OTHER GOALS

Other Funds

OTHER GOALS

COSTS BY PROGRAM - GENERAL FUND2012-2013

Community Services

TOTAL Direct Costs


29

(23) (24) (25) (26) (27) (28) (29) (30)

1,066,603 13,167 0 0 134,517 147,684 14,224,596 2.68%

1,213,642 0 0 0 612,076 612,076 16,137,180 5.48%

6,940,974 220 0 0 1,257,001 1,257,222 128,326,452 6.42%

666,671 0 0 0 251,377 251,377 7,565,045 4.83%

8,119,169 15,159 359,767 177,522 1,252,124 1,804,572 218,932,150 3.72%

243,184 90 0 0 190,612 190,702 3,011,718 9.03%

2,688,887 0 0 20,664 287,732 308,396 43,132,098 4.26%

2,447,842 0 0 13,360 1,152,254 1,165,614 46,749,157 5.83%

6,274,143 4,056 0 123,653 2,694,611 2,822,320 140,318,648 4.44%

3,803,365 7,370 0 22,020 9,120,636 9,150,026 57,965,104 7.68%

652,454 0 0 0 161,125 161,125 8,750,250 6.87%

338,074 0 0 0 243,429 243,429 5,147,968 3.69%

3,931,943 33 1,198 8,863 233,094 243,188 91,878,891 3.92%

2,750,497 0 0 392,295 153,758 546,053 41,455,538 5.57%

2,512,506 14,117 0 0 172,026 186,143 29,420,120 8.83%

2,870,515 198,059 0 62,058 884,100 1,144,217 49,572,735 5.99%

1,080,755 0 0 23,392 228,356 251,747 9,428,327 9.09%

345,612 0 0 0 162,471 162,471 4,183,450 3.80%

3,281,762 0 0 0 488,729 488,729 39,582,495 4.52%

TOTAL OTHER COSTS

EnterpriseFacilities

Acquisition & Construction

Other Outgo

TOTAL General Fund Costs by ProgramFood Services

OTHER COSTSCentral

Administration Costs including

other funds


INDIRECT COST RATE 2011-12

(based on 2009-10 expenditure data)

TABLE XII (Continued)COSTS BY PROGRAM - GENERAL FUND

2012-2013

30

(1) (2) (3) (4) (5) (6) (7)

General Education,

Pre-K

Regular Education,

K-12

Alternative Schools



Opportunity Schools


Santee Direct Costs -$ 23,537,970$ 156,210$ -$ -$ -$ 107,720$ Allocated Costs 0 7,841,400 39,272 0 0 0 0TOTAL COSTS 0 31,379,370 195,482 0 0 0 107,720

Solana Beach Direct Costs 0 18,465,090 0 0 0 0 0Allocated Costs 0 5,565,242 0 0 0 0 0TOTAL COSTS 0 24,030,332 0 0 0 0 0

South Bay Union Direct Costs 57,252 43,621,777 0 0 0 0 0Allocated Costs 918 2,034,063 0 0 0 0 0TOTAL COSTS 58,169 45,655,840 0 0 0 0 0

Spencer Valley Direct Costs 0 451,988 0 0 0 0 0Allocated Costs 0 81,932 0 0 0 0 0TOTAL COSTS 0 533,921 0 0 0 0 0

Vallecitos Direct Costs 0 971,572 0 0 0 0 0Allocated Costs 0 306,008 0 0 0 0 0TOTAL COSTS 0 1,277,580 0 0 0 0 0

TOTAL ELEMENTARY Direct Costs 1,277,184$ 586,539,923$ 156,210$ -$ 222,359$ -$ 1,466,854$

Allocated Costs 918$ 170,589,546$ 39,272$ -$ 74,865$ -$ 225,490$

TOTAL COSTS 1,278,102$ 757,129,469$ 195,482$ -$ 297,224$ -$ 1,692,344$

Escondido Union High Direct Costs -$ 26,088,859$ 321,731$ 2,637,135$ 1,896,745$ -$ 414,250$ Allocated Costs 0 12,282,617 57,847 833,716 320,860 0 221,245TOTAL COSTS 0 38,371,476 379,578 3,470,851 2,217,605 0 635,495

Fallbrook Union High Direct Costs 0 10,026,927 0 1,019,240 428,657 0 0Allocated Costs 0 4,132,138 0 208,079 153,226 0 0TOTAL COSTS 0 14,159,065 0 1,227,319 581,883 0 0

Grossmont Union High Direct Costs 0 69,389,016 2,097,764 3,596,567 5,427 1,271 0Allocated Costs 0 26,663,882 636,353 864,424 0 0 0TOTAL COSTS 0 96,052,898 2,734,117 4,460,991 5,427 1,271 0

Julian Union High Direct Costs 0 1,011,048 0 123,428 0 0 0Allocated Costs 0 393,799 0 25,958 0 0 0TOTAL COSTS 0 1,404,846 0 149,386 0 0 0

San Dieguito Union High Direct Costs 0 48,459,920 0 766,556 0 0 0Allocated Costs 0 20,481,706 0 327,759 0 0 0TOTAL COSTS 0 68,941,626 0 1,094,316 0 0 0

Sweetwater Union High Direct Costs 0 201,623,300 776,218 1,887,527 6,074,916 0 807,311Allocated Costs 0 28,139,137 861 196,983 75,789 0 0TOTAL COSTS 0 229,762,438 777,079 2,084,510 6,150,705 0 807,311

TOTAL HIGH SCHOOL Direct Costs -$ 356,599,070$ 3,195,713$ 10,030,454$ 8,405,744$ 1,271$ 1,221,562$

Allocated Costs -$ 92,093,280$ 695,062$ 2,456,919$ 549,875$ -$ 221,245$

TOTAL COSTS -$ 448,692,349$ 3,890,774$ 12,487,372$ 8,955,620$ 1,271$ 1,442,806$

COSTS BY PROGRAM - GENERAL FUNDTABLE XII (Continued)

INSTRUCTIONAL GOALSGENERAL EDUCATION


DISTRICTS

2012-2013

31

(8) (9) (10) (11) (12) (13) (14) (15)


General Education,

Adult


BilingualMigrant

Education

TOTAL Supplemental

Education K-12

-$ -$ 23,801,901$ 264,842$ -$ 264,842$ 7,353,951$ -$ 31,420,694$

0 0 7,880,672 0 0 0 1,514,713 0 9,395,385

0 0 31,682,572 264,842 0 264,842 8,868,664 0 40,816,078

0 0 18,465,090 118,454 0 118,454 5,639,240 0 24,222,783

0 0 5,565,242 0 0 0 266,640 0 5,831,882

0 0 24,030,332 118,454 0 118,454 5,905,880 0 30,054,665

0 0 43,679,029 0 0 0 10,099,729 0 53,778,758

0 0 2,034,981 0 0 0 1,788,531 0 3,823,511

0 0 45,714,010 0 0 0 11,888,260 0 57,602,269

0 0 451,988 0 0 0 1,433,133 0 1,885,121

0 0 81,932 0 0 0 22,776 0 104,709

0 0 533,921 0 0 0 1,455,909 0 1,989,830

0 0 971,572 12,471 0 12,471 259,773 0 1,243,816

0 0 306,008 0 0 0 13,189 0 319,197

0 0 1,277,580 12,471 0 12,471 272,961 0 1,563,013

-$ -$ 589,662,530$ 17,318,125$ -$ 17,318,125$ 187,493,203$ -$ 794,473,859$

-$ -$ 170,930,090$ 3,793,365$ -$ 3,793,365$ 27,515,257$ -$ 202,238,713$

-$ -$ 760,592,621$ 21,111,491$ -$ 21,111,491$ 215,008,460$ -$ 996,712,572$

269,267$ 1,858,067$ 33,486,054$ 329,483$ -$ 329,483$ 12,770,744$ 1,228,845$ 47,815,125$

0 781,412 14,497,697 0 0 0 2,131,389 198,083 16,827,169

269,267 2,639,478 47,983,751 329,483 0 329,483 14,902,133 1,426,928 64,642,294

106,460 0 11,581,284 372,401 0 372,401 4,978,758 644,020 17,576,464

0 0 4,493,443 0 0 0 706,779 0 5,200,222

106,460 0 16,074,727 372,401 0 372,401 5,685,537 644,020 22,776,686

764,517 0 75,854,560 2,174,435 0 2,174,435 42,534,811 5,155,295 125,719,101

28,027 0 28,192,687 504,627 0 504,627 9,108,551 1,428,363 39,234,227

792,543 0 104,047,247 2,679,061 0 2,679,061 51,643,362 6,583,658 164,953,328

0 0 1,134,476 7,974 0 7,974 422,840 128,298 1,693,588

0 0 419,757 0 0 0 20,442 0 440,198

0 0 1,554,233 7,974 0 7,974 443,282 128,298 2,133,787

112,510 0 49,338,986 183,408 0 183,408 19,698,490 1,345,253 70,566,138

0 0 20,809,465 0 0 0 2,565,989 408,130 23,783,584

112,510 0 70,148,452 183,408 0 183,408 22,264,479 1,753,384 94,349,722

537,147 0 211,706,419 1,066,233 0 1,066,233 62,923,630 3,348,980 279,045,262

0 0 28,412,770 0 0 0 1,881,375 0 30,294,145

537,147 0 240,119,189 1,066,233 0 1,066,233 64,805,005 3,348,980 309,339,408

1,789,901$ 1,858,067$ 383,101,780$ 4,133,935$ -$ 4,133,935$ 143,329,273$ 11,850,691$ 542,415,679$

28,027$ 781,412$ 96,825,819$ 504,627$ -$ 504,627$ 16,414,525$ 2,034,575$ 115,779,546$

1,817,928$ 2,639,478$ 479,927,599$ 4,638,561$ -$ 4,638,561$ 159,743,797$ 13,885,267$ 658,195,224$

COSTS BY PROGRAM - GENERAL FUNDTABLE XII (Continued)

INSTRUCTIONAL GOALS (Continued )GENERAL EDUCATION


2012-2013

TOTAL Instructional

Goals


Ctr/Prg (ROC/P)

SUPPLEMENTAL K-12

Special Education

32

(16) (17) (18) (19) (20) (21)

Santee Direct Costs -$ 12,207$ 242,365$ -$ 254,571$ 31,675,265$

Allocated Costs 0 0 0 88,123 88,123 9,483,507

TOTAL COSTS 0 12,207 242,365 88,123 342,694 41,158,773

Solana Beach Direct Costs 0 0 11,048 0 11,048 24,233,831


TOTAL COSTS 0 0 11,048 0 11,048 30,065,713

South Bay Union Direct Costs 1,965,355 24,541 0 0 1,989,896 55,768,654

Allocated Costs 0 0 0 141,350 141,350 3,964,861

TOTAL COSTS 1,965,355 24,541 0 141,350 2,131,245 59,733,515

Spencer Valley Direct Costs 0 0 0 0 0 1,885,121


TOTAL COSTS 0 0 0 0 0 1,989,830

Vallecitos Direct Costs 72,415 0 0 0 72,415 1,316,231


TOTAL COSTS 72,415 0 0 0 72,415 1,635,428

TOTAL ELEMENTARY Direct Costs 12,996,434$ 1,312,278$ 1,266,212$ -$ 15,574,924$ 810,048,783$

Allocated Costs 9,739$ 1,356,488$ 52,640$ 4,293,127$ 5,711,994$ 207,950,707$

TOTAL COSTS 13,006,173$ 2,668,766$ 1,318,852$ 4,293,127$ 21,286,918$ 1,017,999,490$

Escondido Union High Direct Costs 724,226$ -$ 261,356$ -$ 985,582$ 48,800,707$

Allocated Costs 69,180 0 0 0 69,180 16,896,348

TOTAL COSTS 793,405 0 261,356 0 1,054,761 65,697,055

Fallbrook Union High Direct Costs 266,257 197,893 0 0 464,150 18,040,613


TOTAL COSTS 266,257 197,893 0 0 464,150 23,240,835

Grossmont Union High Direct Costs 119,246 563,924 10,930 0 694,099 126,413,200

Allocated Costs 0 0 0 0 0 39,234,227

TOTAL COSTS 119,246 563,924 10,930 0 694,099 165,647,428

Julian Union High Direct Costs 68,411 0 0 0 68,411 1,761,999

Allocated Costs 24,958 0 0 0 24,958 465,156

TOTAL COSTS 93,369 0 0 0 93,369 2,227,156

San Dieguito Union High Direct Costs 122,304 0 0 0 122,304 70,688,442

Allocated Costs 0 0 0 0 0 23,783,584

TOTAL COSTS 122,304 0 0 0 122,304 94,472,026

Sweetwater Union High Direct Costs 635 264,985 0 0 265,619 279,310,882

Allocated Costs 133,506 0 0 0 133,506 30,427,651

TOTAL COSTS 134,141 264,985 0 0 399,125 309,738,533

TOTAL HIGH SCHOOL Direct Costs 1,301,079$ 1,026,801$ 272,286$ -$ 2,600,165$ 545,015,844$

Allocated Costs 227,644$ -$ -$ -$ 227,644$ 116,007,189$

TOTAL COSTS 1,528,723$ 1,026,801$ 272,286$ -$ 2,827,809$ 661,023,033$

OTHER GOALS

Community Services


Services

TOTAL OTHER GOALS

DISTRICTS


Other FundsNonagency - Educational,

Other


2012-2013

TOTAL Direct Costs

33

(22) (23) (24) (25) (26) (27) (28) (29)

2,604,806 0 0 0 960,318 960,318 44,723,897 7.73%

2,455,629 54 0 44,512 550,000 594,566 33,115,909 7.31%

4,004,034 0 0 796,455 4,417,912 5,214,367 68,951,915 4.95%

54,111 19,627 0 0 100,000 119,627 2,163,567 2.79%

243,916 11,145 0 15,247 105,548 131,940 2,011,284 11.05%

60,591,094$ 283,096$ 360,965$ 1,700,041$ 25,813,806$ 28,157,908$ 1,106,748,492$

4,509,082 1,535 0 236,996 490,818 729,349 70,935,486 5.51%

2,246,872 3,946 0 0 508,055 512,001 25,999,708 9.41%

8,931,519 0 0 455,574 1,822,092 2,277,666 176,856,612 6.04%

307,163 3,168 0 0 0 3,168 2,537,487 11.96%

5,272,643 89 0 13,650 2,962,119 2,975,858 102,720,528 4.52%

17,658,511 7,621 0 2,066,420 19,661,787 21,735,829 349,132,873 5.73%

38,925,789$ 16,359$ -$ 2,772,641$ 25,444,872$ 28,233,871$ 728,182,694$

OTHER COSTS

TOTAL General Fund Costs by ProgramFood Services

Facilities Acquisition & Construction

TOTAL OTHER COSTS

Enterprise Other Outgo


2012-2013




Central Administration Costs including

other funds

34

(1) (2) (3) (4) (5) (6) (7)

General Education,

Pre-K

Regular Education,

K-12

Alternative Schools



Opportunity Schools


Borrego Springs Unified Direct Costs -$ 2,837,022$ -$ -$ -$ -$ -$ Allocated Costs 0 1,023,742 0 0 0 0 0TOTAL COSTS 0 3,860,764 0 0 0 0 0

Carlsbad Unified Direct Costs 0 38,664,103 0 397,159 207,417 0 0Allocated Costs 0 12,294,051 0 136,029 63,944 0 0TOTAL COSTS 0 50,958,154 0 533,188 271,361 0 0

Coronado Unified Direct Costs 49,269 13,520,652 0 275,869 0 0 0Allocated Costs 0 6,454,545 0 33,958 0 0 0TOTAL COSTS 49,269 19,975,197 0 309,827 0 0 0

Mountain Empire Unified Direct Costs 185,864 14,663,329 0 0 0 0 98,885Allocated Costs 31,720 2,784,024 0 0 0 0 10,573TOTAL COSTS 217,584 17,447,354 0 0 0 0 109,458

Oceanside Unified Direct Costs 337,511 70,221,667 0 757,670 2,023,622 0 0Allocated Costs 0 34,384,530 0 403,674 501,102 0 0TOTAL COSTS 337,511 104,606,197 0 1,161,344 2,524,724 0 0

Poway Unified Direct Costs 0 124,638,453 0 1,230,890 695,896 0 0Allocated Costs 0 54,026,492 0 669,031 146,896 0 0TOTAL COSTS 0 178,664,946 0 1,899,921 842,792 0 0

Ramona Unified Direct Costs 0 17,856,694 2,069,796 367,323 193,777 0 0Allocated Costs 0 8,384,423 736,647 167,312 49,559 0 0TOTAL COSTS 0 26,241,117 2,806,443 534,635 243,335 0 0

San Diego Unified Direct Costs 415,429 453,800,020 4,167,766 8,033,583 4,147,501 0 1,952,843Allocated Costs 0 175,883,256 1,171,199 1,569,984 1,060,835 0 434,097TOTAL COSTS 415,429 629,683,276 5,338,965 9,603,567 5,208,336 0 2,386,939

San Marcos Unified Direct Costs 0 71,311,553 49,230 1,381,778 688,841 0 0Allocated Costs 0 19,101,414 16,352 267,968 97,263 0 0TOTAL COSTS 0 90,412,966 65,582 1,649,746 786,104 0 0

Valley Center-Pauma Unified Direct Costs 139,148 16,679,731 0 562,955 302,326 0 0Allocated Costs 34,032 7,090,028 0 150,103 58,035 0 0TOTAL COSTS 173,181 23,769,759 0 713,059 360,361 0 0

Vista Unified Direct Costs 0 78,423,826 307,980 3,575,621 1,050,511 0 0Allocated Costs 0 29,374,201 22,027 886,080 174,867 0 0TOTAL COSTS 0 107,798,027 330,007 4,461,701 1,225,378 0 0

Warner Unified Direct Costs 0 1,262,916 0 0 0 0 0Allocated Costs 0 639,682 0 0 0 0 0TOTAL COSTS 0 1,902,598 0 0 0 0 0

TOTAL UNIFIED Direct Costs 1,127,220$ 903,879,966$ 6,594,771$ 16,582,848$ 9,309,891$ -$ 2,051,727$

Allocated Costs 65,753$ 351,440,388$ 1,946,225$ 4,284,139$ 2,152,501$ -$ 444,670$

TOTAL COSTS 1,192,972$ 1,255,320,354$ 8,540,997$ 20,866,988$ 11,462,392$ -$ 2,496,397$

TOTAL K-12 Direct Costs 2,404,404$ 1,847,018,959$ 9,946,694$ 26,613,302$ 17,937,994$ 1,271$ 4,740,142$

Allocated Costs 66,670$ 614,123,213$ 2,680,559$ 6,741,058$ 2,777,241$ -$ 891,405$

TOTAL COSTS 2,471,074$ 2,461,142,172$ 12,627,253$ 33,354,360$ 20,715,235$ 1,271$ 5,631,547$

GENERAL EDUCATIONINSTRUCTIONAL GOALS

DISTRICTS



COSTS BY PROGRAM - GENERAL FUND2012-2013

35

(8) (9) (10) (11) (12) (13) (14) (15)


General Education,

Adult


BilingualMigrant

Education

TOTAL Supplemental

Education K-12

-$ -$ 2,837,022$ -$ -$ -$ 563,679$ 76,896$ 3,477,596$

0 0 1,023,742 0 0 0 89,645 0 1,113,387

0 0 3,860,764 0 0 0 653,323 76,896 4,590,983

49,860 0 39,318,539 576,253 0 576,253 16,177,680 536,819 56,609,290

40,707 0 12,534,731 165,881 0 165,881 2,665,762 306,592 15,672,966

90,567 0 51,853,269 742,133 0 742,133 18,843,443 843,410 72,282,256

9,286 139,119 13,994,194 18,706 0 18,706 5,110,459 445,827 19,569,186

0 0 6,488,503 0 0 0 691,023 0 7,179,526

9,286 139,119 20,482,697 18,706 0 18,706 5,801,482 445,827 26,748,712

11,131 0 14,959,209 47,258 0 47,258 2,863,848 166,422 18,036,737

10,573 0 2,836,892 0 0 0 207,476 0 3,044,368

21,704 0 17,796,100 47,258 0 47,258 3,071,324 166,422 21,081,105

141,731 0 73,482,201 1,302,945 0 1,302,945 30,113,988 1,211,032 106,110,167

0 0 35,289,306 0 0 0 6,921,299 0 42,210,605

141,731 0 108,771,508 1,302,945 0 1,302,945 37,035,286 1,211,032 148,320,771

135,502 0 126,700,741 2,083,800 0 2,083,800 53,384,514 2,571,615 184,740,670

0 0 54,842,420 69,902 0 69,902 7,627,351 322,158 62,861,831

135,502 0 181,543,160 2,153,702 0 2,153,702 61,011,865 2,893,773 247,602,501

33,323 14,382 20,535,294 140,211 0 140,211 8,446,322 722,269 29,844,096

0 0 9,337,941 0 0 0 1,462,058 309,456 11,109,455

33,323 14,382 29,873,235 140,211 0 140,211 9,908,380 1,031,725 40,953,550

1,533,222 7,960 474,058,323 27,215,354 0 27,215,354 256,689,755 7,329,224 765,292,656

0 0 180,119,370 6,263,006 0 6,263,006 44,526,660 0 230,909,036

1,533,222 7,960 654,177,693 33,478,359 0 33,478,359 301,216,416 7,329,224 996,201,692

110,199 692 73,542,293 2,643,891 0 2,643,891 29,712,622 907,956 106,806,762

0 0 19,482,997 0 0 0 3,511,402 183,492 23,177,891

110,199 692 93,025,290 2,643,891 0 2,643,891 33,224,024 1,091,449 129,984,653

0 6,724 17,690,884 660,371 227,950 888,322 4,852,840 337,456 23,769,501

0 0 7,332,199 136,129 13,974 150,103 1,042,038 0 8,524,340

0 6,724 25,023,083 796,501 241,924 1,038,425 5,894,878 337,456 32,293,841

170,919 0 83,528,856 3,244,597 0 3,244,597 41,026,978 1,705,985 129,506,417

17,622 0 30,474,797 105,730 0 105,730 6,241,765 124,233 36,946,525

188,541 0 114,003,654 3,350,327 0 3,350,327 47,268,743 1,830,218 166,452,942

0 0 1,262,916 2,480 0 2,480 293,460 91,149 1,650,006

0 0 639,682 0 0 0 32,131 16,154 687,967

0 0 1,902,598 2,480 0 2,480 325,591 107,304 2,337,973

2,195,173$ 168,876$ 941,910,473$ 37,935,864$ 227,950$ 38,163,815$ 449,236,146$ 16,102,651$ 1,445,413,084$

68,902$ -$ 360,402,579$ 6,740,648$ 13,974$ 6,754,622$ 75,018,609$ 1,262,085$ 443,437,895$

2,264,075$ 168,876$ 1,302,313,051$ 44,676,512$ 241,924$ 44,918,437$ 524,254,756$ 17,364,736$ 1,888,850,979$

3,985,074$ 2,026,943$ 1,914,674,783$ 59,387,924$ 227,950$ 59,615,875$ 780,058,622$ 27,953,342$ 2,782,302,622$

96,929$ 781,412$ 628,158,487$ 11,038,640$ 13,974$ 11,052,614$ 118,948,391$ 3,296,661$ 761,456,153$

4,082,003$ 2,808,355$ 2,542,833,270$ 70,426,565$ 241,924$ 70,668,489$ 899,007,013$ 31,250,003$ 3,543,758,775$

Special Education


COSTS BY PROGRAM - GENERAL FUND

SUPPLEMENTAL K-12


Ctr/Prg (ROC/P)


TOTAL Instructional

Goals

INSTRUCTIONAL GOALS (Continued )GENERAL EDUCATION

2012-2013

36

(16) (17) (18) (19) (20) (21)

Borrego Springs Unified Direct Costs -$ -$ -$ -$ -$ 3,477,596$


TOTAL COSTS 0 0 0 0 0 4,590,983

Carlsbad Unified Direct Costs 0 0 107,963 0 107,963 56,717,254

Allocated Costs 0 0 16,283 0 16,283 15,689,248

TOTAL COSTS 0 0 124,246 0 124,246 72,406,502

Coronado Unified Direct Costs 1,412 100,487 243,466 0 345,366 19,914,551


TOTAL COSTS 1,412 100,487 243,466 0 345,366 27,094,078

Mountain Empire Unified Direct Costs 817 0 (3,635) 0 (2,818) 18,033,919

Allocated Costs 0 0 0 52,867 52,867 3,097,235

TOTAL COSTS 817 0 (3,635) 52,867 50,049 21,131,154

Oceanside Unified Direct Costs 2,326,349 398,212 0 0 2,724,561 108,834,728

Allocated Costs 562,628 0 0 856,916 1,419,544 43,630,148

TOTAL COSTS 2,888,977 398,212 0 856,916 4,144,105 152,464,876

Poway Unified Direct Costs 2,677,445 388,119 0 0 3,065,564 187,806,234

Allocated Costs 59,012 0 0 0 59,012 62,920,842

TOTAL COSTS 2,736,457 388,119 0 0 3,124,576 250,727,076

Ramona Unified Direct Costs 653,054 48,066 247,378 0 948,498 30,792,594

Allocated Costs 4,603 125,252 61,503 0 191,359 11,300,813

TOTAL COSTS 657,658 173,318 308,881 0 1,139,857 42,093,408

San Diego Unified Direct Costs 19,865,592 653,187 0 0 20,518,778 785,811,434

Allocated Costs 2,109,211 0 0 4,536,112 6,645,323 237,554,359

TOTAL COSTS 21,974,803 653,187 0 4,536,112 27,164,101 1,023,365,793

San Marcos Unified Direct Costs 1,253,193 62,206 2,710,418 0 4,025,818 110,832,580

Allocated Costs 334,459 64,476 120,777 258,927 778,639 23,956,531

TOTAL COSTS 1,587,653 126,682 2,831,195 258,927 4,804,457 134,789,110

Valley Center-Pauma Unified Direct Costs 488,072 97,827 22,498 0 608,397 24,377,898

Allocated Costs 170,095 0 0 0 170,095 8,694,435

TOTAL COSTS 658,167 97,827 22,498 0 778,492 33,072,333

Vista Unified Direct Costs 2,640,978 13,536 2,174,139 0 4,828,653 134,335,070

Allocated Costs 36,565 0 0 698,190 734,755 37,681,280

TOTAL COSTS 2,677,543 13,536 2,174,139 698,190 5,563,408 172,016,350

Warner Unified Direct Costs 0 0 0 0 0 1,650,006


TOTAL COSTS 0 0 0 0 0 2,337,973

TOTAL UNIFIED Direct Costs 29,906,913$ 1,761,640$ 5,502,227$ -$ 37,170,780$ 1,482,583,864$

Allocated Costs 3,276,573$ 189,729$ 198,563$ 6,403,012$ 10,067,876$ 453,505,772$

TOTAL COSTS 33,183,486$ 1,951,369$ 5,700,790$ 6,403,012$ 47,238,656$ 1,936,089,636$

TOTAL K-12 Direct Costs 44,204,426$ 4,100,718$ 7,040,725$ -$ 55,345,869$ 2,837,648,491$

Allocated Costs 3,513,955$ 1,546,217$ 251,203$ 10,696,139$ 16,007,514$ 777,463,668$

TOTAL COSTS 47,718,381$ 5,646,935$ 7,291,928$ 10,696,139$ 71,353,383$ 3,615,112,159$

Nonagency - Educational,

Other

OTHER GOALS


ServicesOther Funds

TOTAL Direct CostsDISTRICTS


2012-2013

TOTAL OTHER GOALS


Community Services

37

(22) (23) (24) (25) (26) (27) (28) (29)

646,818 0 0 0 781,237 781,237 6,019,038 6.61%

4,680,718 10,205 0 34,296 664,010 708,511 77,795,731 5.79%

1,771,815 921 6,324 5,295 152,917 165,457 29,031,350 6.21%

2,307,755 0 0 0 623,442 623,442 24,062,350 4.75%

7,383,531 3,022 0 18,620 2,119,367 2,141,009 161,989,416 3.95%

13,108,004 0 0 0 3,872,654 3,872,654 267,707,734 6.46%

3,710,842 1,060 0 6,182 219,510 226,752 46,031,001 6.43%

46,024,258 284,737 183,477 1,974,838 14,011,187 16,454,238 1,085,844,289 4.45%

5,762,887 0 0 0 2,099,901 2,099,901 142,651,899 4.86%

1,987,694 6,482 0 3,952 313,788 324,222 35,384,250 8.44%

7,973,231 3,339 0 4,181,059 1,612,421 5,796,819 185,786,400 3.93%

573,496 456 0 0 128,374 128,829 3,040,298 8.50%

95,931,049$ 310,221$ 189,801$ 6,224,241$ 26,598,808$ 33,323,072$ 2,065,343,756$

195,447,932$ 609,676$ 550,766$ 10,696,923$ 77,857,486$ 89,714,852$ 3,900,274,942$



TOTAL General Fund Costs by Program

OTHER COSTS

Source: 2012-2013 Unaudited Actuals Financial And Budget Reports, SACS Report (Form PCR)


2012-2013

Central Administration Costs including

other funds

TOTAL OTHER COSTS

Food Services Enterprise Other OutgoFacilities

Acquisition & Construction


38

Fiscal Year

$3,732,458

$4,018,469

$3,879,336

$3,900,357

2010-11

2011-12

$4,152,518

$3,727,061

$3,675,5912012-13 (Budget)

$3,791,520

REVENUES AND EXPENDITURES - GENERAL FUNDCOMPARISON TABLE (K-12)

2008-09 TO 2013-2014

Total Expenditures (in thousands)

$3,799,347$3,900,243

Total Revenues (in thousands)

2008-09

2009-10

$3,250,000

$3,500,000

$3,750,000

$4,000,000

$4,250,000

2008-09 2009-10 2010-11 2011-12 2012-13 (Budget)

Tho

usan

ds o

f D

olla

rs

Total Revenues Total Expenditures

39

(1) (2) (3) (4)

Alpine Union 12,880,131$ 7,728,078$ 8,661,368$ 67.25%Bonsall Union 13,497,223 8,098,334 8,424,683 62.42%Cajon Valley Union 112,811,025 67,686,615 74,472,489 66.02%Cardiff 7,098,430 4,259,058 4,373,364 61.61%Chula Vista Elementary 167,444,525 100,466,715 106,952,777 63.87%Dehesa 2,621,595 1,572,957 998,963 38.11%Del Mar Union 40,791,701 24,475,021 28,637,704 70.20%Encinitas Union 42,117,737 25,270,642 27,946,851 66.35%Escondido Union 130,385,294 78,231,176 81,646,408 62.62%Fallbrook Union Elementary 44,352,010 26,611,206 27,606,645 62.24%Jamul-Dulzura Union 4,508,417 2,705,050 2,730,453 60.56%Julian Union 4,458,496 2,675,097 2,021,631 45.34%La Mesa-Spring Valley 84,937,338 50,962,403 52,279,459 61.55%Lakeside Union 33,628,817 20,177,290 21,974,993 65.35%Lemon Grove 27,092,617 16,255,570 16,910,323 62.42%National 44,168,452 26,501,071 26,704,663 60.46%Rancho Santa Fe 9,130,349 5,478,209 5,802,552 63.55%San Pasqual Union 3,697,361 2,218,417 2,231,490 60.35%San Ysidro 37,185,781 22,311,469 22,835,753 61.41%Santee 42,190,320 25,314,192 27,579,434 65.37%Solana Beach 31,638,056 18,982,834 21,076,273 66.62%South Bay Union 49,722,251 29,833,350 30,990,149 62.33%Spencer Valley 2,014,421 1,208,653 348,847 17.32%Vallecitos 1,703,261 1,021,957 1,022,896 60.06%TOTAL ELEMENTARY 950,075,606$ 570,045,364$ 604,230,168$ 59.72%

Escondido Union High 62,483,864$ 31,241,932$ 33,286,084$ 53.27%Fallbrook Union High 22,924,572 11,462,286 12,948,962 56.49%Grossmont Union High 157,505,459 78,752,730 90,683,076 57.57%Julian Union High 2,141,498 1,070,749 1,080,869 50.47%San Dieguito Union High 88,926,245 44,463,122 55,303,832 62.19%Sweetwater Union High 298,901,898 149,450,949 177,085,584 59.25%TOTAL HIGH SCHOOL 632,883,538$ 316,441,769$ 370,388,407$ 56.54%

Borrego Springs Unified 4,829,516$ 2,656,234$ 2,704,668$ 56.00%Carlsbad Unified 71,132,631 39,122,947 44,877,972 63.09%Coronado Unified 26,765,657 14,721,111 15,238,915 56.93%Mountain Empire Unified 13,685,826 7,527,205 7,488,547 54.72%Oceanside Unified 145,569,271 80,063,099 90,309,278 62.04%Poway Unified 238,788,999 131,333,949 153,455,584 64.26%Ramona Unified 41,026,534 22,564,594 24,910,941 60.72%San Diego Unified 980,981,354 539,539,744.6 631,747,756 64.40%San Marcos Unified 128,542,258 70,698,242 84,084,343 65.41%Valley Center-Pauma Unified 31,637,983 17,400,891 18,268,157 57.74%Vista Unified 162,616,855 89,439,270 101,073,839 62.15%Warner Unified 2,541,018 1,397,560 1,278,175 50.30%TOTAL UNIFIED 1,848,117,902$ 1,016,464,846$ 1,175,438,173$ 59.81%TOTAL K-12 3,431,077,046$ 1,902,951,979$ 2,150,056,749$ 58.69%

60% for Elementary School Districts, 55% for Unified School Districts, 50% for High School Districts

* Exempt from the Minimum Classroom Compensation requirement.

TABLE XIIITEACHER SALARY EXPENSE SUMMARY

2012-2013


Current Compensation for Classroom Teachers as a

Percentage of Current Expense of Education

DISTRICTSCurrent Expense of

Education

Current Compensationfor

Classroom Teachers

Minimum Compensation for

Classroom Teachers 1



1 Calculated as a percentage of Current Expense of Education as follows per E.C.41372, E.C.84362:

Source: 2012-2013 Current Expense Formula/Minimum Classroom Compensation, SACS Report (Form CEA)

40

(1) (2) (3) (4) (5) (6) (7) (8)

DISTRICTS

2012-13 Number of Students Served

Number of

Buses Used

Total Miles Traveled

Total Bus Operating Expense

Cost Per Mile

Approved Transportation

Expense

Total Home-to-School

Transportation Revenue

Total Encroachment

(6)-(7)

Alpine Union Elementary 537 6.0 108,315 539,829$ 5$ 539,829$ 357,165$ 182,664$ Bonsall Union Elementary 234 5.6 60,488 524,573 8.67 524,573 324,147 200,426Cajon Valley Union Elementary 639 7.0 128,356 521,744 4.06 521,744 0 521,744Cardiff Elementary 3 3.0 10,272 42,415 4.13 42,415 34,659 7,756Chula Vista Elementary 2,673 30.8 455,545 2,702,794 5.93 2,702,794 475,927 2,226,867Dehesa Elementary 103 2.0 19,203 124,685 6.49 124,685 68,706 55,979Del Mar Union Elementary 39 13.0 200,880 442,988 2.21 442,988 61,775 381,213Encinitas Union Elementary 40 10.9 127,613 438,147 3.43 438,147 238,451 199,696Escondido Union Elementary 35 3.0 37,011 223,058 6.03 226,893 0 226,893Fallbrook Union Elementary 1,115 14.0 141,528 1,401,027 9.90 1,401,027 557,198 843,829Jamul-Dulzura Union Elementary 162 2.0 31,547 242,561 7.69 253,429 212,163 41,266Julian Union Elementary 71 1.0 13,301 83,578 6.28 109,922 114,119 (4,197)La Mesa-Spring Valley Elementary 896 14.0 158,334 1,354,348 8.55 1,354,348 850,524 503,824Lakeside Union Elementary 440 5.0 57,566 600,318 10.43 600,861 265,714 335,147Lemon Grove Elementary 24 4.0 18,495 31,722 1.72 391,722 163,361 228,361National Elementary 368 4.0 22,553 337,031 14.94 337,031 70,872 266,159Rancho Santa Fe Elementary 0 0.0 0 0 0.00 0 0 0San Pasqual Union Elementary 52 2.0 13,166 127,849 9.71 127,849 39,912 87,937San Ysidro Elementary 214 4.0 53,129 408,014 7.68 408,014 82,227 325,787Santee Elementary 597 15.0 138,434 297,553 2.15 297,553 231,896 65,657Solana Beach Elementary 0 0.0 0 0 0.00 0 0 0South Bay Union Elementary 652 5.0 62,248 493,991 7.94 493,991 76,117 417,874Spencer Valley Elementary 0 0.0 0 0 0.00 0 0 0Vallecitos Elementary 0 0.0 0 0 0.00 0 0 0TOTAL ELEMENTARY 8,894 151.3 1,857,983 10,938,227$ 6$ 11,339,815$ 4,224,933$ 7,114,882$

Escondido Union High 30 2.0 19,915 95,690$ 5$ 95,690$ 3,648$ 92,042$ Fallbrook Union High 951 8.0 110,000 152,816 1.39 491,368 458,748 32,620Grossmont Union High 781 30.0 640,930 2,384,748 3.72 2,384,748 611,858 1,772,890Julian Union High 43 1.3 22,071 138,532 6.28 138,532 99,088 39,444San Dieguito Union High 976 16.0 158,286 1,134,777 7.17 1,135,404 504,210 631,194Sweetwater Union High 3,837 27.0 644,305 3,487,089 5.41 3,499,645 0 3,499,645TOTAL HIGH SCHOOL 6,618 84.3 1,595,507 7,393,653$ 5$ 7,745,387$ 1,677,552$ 6,067,835$

Borrego Springs Unified 186 3.0 38,400 244,331$ 6$ 244,331$ 159,939$ 84,392$ Carlsbad Unified 0 0.0 0 0 0.00 0 0 0Coronado Unified 120 2.0 9,585 80,182 8.37 148,715 65,269 83,446Mountain Empire Unified 791 13.0 274,498 861,676 3.14 861,676 582,587 279,089Oceanside Unified 1,150 25.0 381,960 2,635,274 6.90 2,635,274 1,686,602 948,672Poway Unified 2,686 34.0 360,726 3,362,402 9.32 3,917,180 1,316,221 2,600,959Ramona Unified 598 28.0 213,305 1,162,546 5.45 1,164,022 421,402 742,620San Diego Unified 4,872 116.0 3,585,282 6,873,117 1.92 6,873,117 2,480,784 4,392,333San Marcos Unified 244 14.0 54,910 154,806 2.82 154,806 146,914 7,892Valley Center-Pauma Unified 3,885 21.0 268,826 1,504,523 5.60 1,504,523 751,578 752,945Vista Unified 803 15.0 131,811 1,523,892 11.56 1,523,892 745,041 778,851Warner Unified 168 4.0 52,325 254,561 4.86 254,561 193,351 61,210TOTAL UNIFIED 15,503 275.0 5,371,628 18,657,309$ 3$ 19,282,097$ 8,549,688$ 10,732,409$ TOTAL K-12 31,015 510.6 8,825,118 36,989,188$ 4$ 38,367,299$ 14,452,173$ 23,915,126$ Source: 2012-2013 Annual Report of Transportation, SACS Report (Form TRAN)




TABLE XIVHOME-TO-SCHOOL TRANSPORTATION

2012-2013

41

(1) (2) (3) (4) (5) (6) (7) (8)

DISTRICTS

2012-13 Number of Students Served

Number of

Buses Used

Total Miles Traveled

Total Bus Operating Expense

Cost Per Mile

Approved Transportation

Expense

Total Special Education

Transportation Revenue

Total Encroachment

(6)-(7)

Alpine Union Elementary 20 2.0 26,600 118,159$ 4$ 118,159$ 46,535$ 71,624$ Bonsall Union Elementary 12 4.2 57,731 55,796 0.96 57,614 0 57,614Cajon Valley Union Elementary 463 33.0 530,567 2,588,583 4.87 2,588,583 948,588 1,639,995Cardiff Elementary 5 5.0 4,252 15,644 3.67 15,644 0 15,644Chula Vista Elementary 289 46.2 404,647 3,360,586 8.30 3,360,586 589,032 2,771,554Dehesa Elementary 0 0.0 0 0 0.00 0 0 0Del Mar Union Elementary 15 5.0 78,120 170,380 2.18 170,380 0 170,380Encinitas Union Elementary 11 3.1 35,993 124,661 3.46 124,661 67,080 57,581Escondido Union Elementary 204 17.0 204,036 1,121,704 5.49 1,121,704 309,389 812,315Fallbrook Union Elementary 166 14.0 186,483 747,479 4.00 747,479 226,212 521,267Jamul-Dulzura Union Elementary 11 1.0 18,557 96,665 5.20 110,748 103,670 7,078Julian Union Elementary 0 0.0 0 0 0.00 0 0 0La Mesa-Spring Valley Elementary 257 22.0 315,820 1,804,707 5.71 1,804,707 108,999 1,695,708Lakeside Union Elementary 132 9.0 104,991 629,942 6.00 629,942 226,922 403,020Lemon Grove Elementary 40 9.0 31,491 21,560 0.68 24,968 25,435 (467)National Elementary 82 5.0 61,120 512,661 8.38 512,661 135,229 377,432Rancho Santa Fe Elementary 0 0.0 0 0 0.00 0 0 0San Pasqual Union Elementary 2 1.0 6,943 11,241 1.61 11,241 0 11,241San Ysidro Elementary 50 1.0 10,541 122,396 11.61 122,396 23,991 98,405Santee Elementary 61 10.0 108,662 598,303 5.50 598,303 126,896 471,407Solana Beach Elementary 50 11.0 142,920 435,930 3.05 435,930 52,981 382,949South Bay Union Elementary 196 12.0 98,493 764,614 7.76 764,614 157,028 607,586Spencer Valley Elementary 0 0.0 0 0 0.00 0 0 0Vallecitos Elementary 8 1.0 31,004 33,873 1.09 39,669 0 39,669TOTAL ELEMENTARY 2,074 211.5 2,458,971 13,334,882$ 5$ 13,359,987$ 3,147,987$ 10,212,000$

Escondido Union High 94 9.0 165,668 1,480,717$ 9$ 1,480,717$ 99,573$ 1,381,144$ Fallbrook Union High 20 10.0 190,000.0 61,257 0.32 717,525 0 717,525Grossmont Union High 477 35.0 418,262.0 2,425,915 5.80 2,425,915 983,155 1,442,760Julian Union High 0 0.0 0.0 0 0.00 0 0 0San Dieguito Union High 179 29.0 533,932.0 3,046,589 5.70 3,052,267 61,671 2,990,596Sweetwater Union High 847 53 764,225 5,017,105 6.56 5,031,844 1,334,843 3,697,001TOTAL HIGH SCHOOL 1,617 136.0 2,072,087 12,031,583$ 6$ 12,708,268$ 2,479,242$ 10,229,026$

Borrego Springs Unified 1 1.0 1,000 4,904$ 5$ 4,904$ 3,764$ 1,140$ Carlsbad Unified 152 80.0 299,895 1,715,105 5.71 1,715,105 138,131 1,576,974Coronado Unified 28 4.0 30,570 256,476 8.39 491,851 65,090 426,761Mountain Empire Unified 56 8.0 104,336 291,199 2.79 291,199 278,928 12,271Oceanside Unified 253 24.0 399,400 2,704,734 6.77 2,704,828 933,202 1,771,626Poway Unified 867 80.0 1,569,339 5,279,325 3.36 7,387,952 555,279 6,832,673Ramona Unified 79 13.0 147,370 465,564 3.15 466,099 221,355 244,744San Diego Unified 1,707 147.0 4,533,710 19,709,630 4.34 19,709,630 7,097,010 12,612,620San Marcos Unified 422 45.0 726,627 3,562,202 4.90 3,562,202 407,479 3,154,723Valley Center-Pauma Unified 37 5.0 37,577 197,808 5.26 414,131 125,691 288,440Vista Unified 436 45.0 702,497 3,747,639 5.33 3,885,596 751,434 3,134,162Warner Unified 7 2.0 32,511 9,025 0.27 9,025 6,855 2,170TOTAL UNIFIED 4,045 454.0 8,584,832 37,943,610$ 4$ 40,642,521$ 10,584,218$ 30,058,303$ TOTAL K-12 7,736 801.5 13,115,890 63,310,076$ 5$ 66,710,776$ 16,211,447$ 50,499,329$ Source: 2012-2013 Annual Report of Transportation, SACS Report (Form TRAN)




TABLE XVSPECIAL EDUCATION TRANSPORTATION

2012-2013

42

(1) (2) (3) (4) (5) (6) (7) (8)


Federal Revenues



Total Revenues


Alpine Union Elementary 1,940 $ 1,358 $ 9,151 $ 675 $ 2,013 $ 1,524 $ 13,364 $ 7,073 Percent of total 68.48% 5.05% 15.07% 11.41% 48.36%Per ADA $ 4,718.32 $ 348.00 $ 1,038.15 $ 786.02 $ 6,890.49 $ 3,646.89

Bonsall Union Elementary 1,810 3,490 9,962 1,134 2,490 1,192 14,777 7,302 Percent of total 67.42% 7.67% 16.85% 8.06% 47.73%Per ADA 5,503.90 626.25 1,375.58 658.42 8,164.14 4,034.04

Cajon Valley Union Elementary 14,880 15,547 77,660 8,845 20,879 12,855 120,240 62,924 Percent of total 64.59% 7.36% 17.36% 10.69% 48.77%Per ADA 5,219.10 594.40 1,403.18 863.94 8,080.62 4,228.77

Cardiff Elementary 735 2,063 6,122 226 478 675 7,501 3,757 Percent of total 81.61% 3.01% 6.37% 9.00% 48.46%Per ADA 8,325.96 307.51 649.56 918.64 10,201.66 5,109.28

Chula Vista Elementary 22,565 39,576 116,634 12,059 31,829 22,125 182,646 94,209 Percent of total 63.86% 6.60% 17.43% 12.11% 50.54%Per ADA 5,168.71 534.40 1,410.51 980.48 8,094.10 4,174.94

Dehesa Elementary 220 546 1,136 470 300 972 2,877 938 Percent of total 39.48% 16.32% 10.41% 33.78% 32.22%Per ADA 5,163.90 2,134.85 1,361.78 4,418.03 13,078.56 4,265.88

Del Mar Union Elementary 4,272 9,120 35,397 892 2,156 3,246 41,691 22,964 Percent of total 84.90% 2.14% 5.17% 7.79% 54.64%Per ADA 8,286.41 208.78 504.64 759.91 9,759.75 5,375.86

Encinitas Union Elementary 5,249 6,773 36,666 1,610 1,239 3,568 43,084 22,504 Percent of total 85.10% 3.74% 2.88% 8.28% 49.34%Per ADA 6,985.91 306.83 236.11 679.87 8,208.71 4,287.51

Escondido Union Elementary 16,459 35,526 88,818 13,474 22,182 13,086 137,560 72,306 Percent of total 64.57% 9.80% 16.12% 9.51% 48.99%Per ADA 5,396.27 818.66 1,347.68 795.09 8,357.70 4,393.11

Fallbrook Union Elementary 5,517 3,585 27,297 7,135 6,289 3,000 43,721 21,418 Percent of total 62.43% 16.32% 14.39% 6.86% 46.00%Per ADA 4,947.74 1,293.21 1,140.02 543.80 7,924.76 3,882.23

Jamul-Dulzura Union Elementary 608 441 3,175 410 1,027 658 5,270 2,551 Percent of total 60.24% 7.78% 19.50% 12.48% 46.29%Per ADA 5,221.98 674.75 1,690.05 1,081.70 8,668.49 4,195.45

Julian Union Elementary 338 1,311 1,701 731 680 1,787 4,900 1,705 Percent of total 34.72% 14.93% 13.88% 36.47% 34.38%Per ADA 5,027.91 2,161.54 2,010.51 5,280.46 14,480.42 5,039.38

La Mesa-Spring Valley Elementary 11,905 8,436 60,271 5,813 15,260 7,267 88,612 47,647 Percent of total 68.02% 6.56% 17.22% 8.20% 50.72%Per ADA 5,062.77 488.31 1,281.87 610.47 7,443.41 4,002.41

Lakeside Union Elementary 4,097 6,234 22,746 2,093 5,843 3,801 34,483 17,622 Percent of total 65.96% 6.07% 16.94% 11.02% 48.26%Per ADA 5,552.14 510.92 1,426.20 927.75 8,417.01 4,301.46

Lemon Grove Elementary 3,639 10,273 19,040 2,067 4,316 3,502 28,925 14,704 Percent of total 65.83% 7.15% 14.92% 12.11% 48.26%Per ADA 5,232.21 567.97 1,186.07 962.34 7,948.58 4,040.68

National Elementary 5,544 5,421 30,044 4,402 8,121 4,842 47,408 23,369 Percent of total 63.37% 9.29% 17.13% 10.21% 47.62%Per ADA 5,419.27 794.12 1,464.83 873.33 8,551.55 4,215.24

Rancho Santa Fe Elementary 600 1,265 7,732 72 362 1,453 9,619 5,003 Percent of total 80.38% 0.75% 3.76% 15.11% 52.02%Per ADA 12,877.98 119.90 602.36 2,420.18 16,020.42 8,333.53

San Pasqual Union Elementary 515 642 2,814 167 516 471 3,969 2,045 Percent of total 70.91% 4.22% 13.00% 11.87% 48.71%Per ADA 5,460.42 324.68 1,001.09 913.99 7,700.18 3,967.35

San Ysidro Elementary 5,001 3,055 24,829 2,933 6,622 3,530 37,913 20,798 Percent of total 65.49% 7.74% 17.47% 9.31% 47.71%Per ADA 4,964.64 586.44 1,324.10 705.80 7,580.98 4,158.61

TABLE XVIBUDGET REVENUES AND EXPENDITURES - GENERAL FUND

2013-2014 (First row of data for each district is in thousands, except for Column 1)

DISTRICTS2013-14

Estimated P-2 ADA


REVENUES


43

(9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19)

Classified Salaries

Employee Benefits

Books and Supplies

Services, Other

Operating Expenses

Capital Outlay

Other Outgo


Total Expenditures

$ 2,542 $ 3,080 $ 387 $ 1,048 $ - $ 496 $ - $ 14,626 $ - $ (1,262) $ 96 17.38% 21.06% 2.65% 7.16% 0.00% 3.39% 0.00%

$ 1,310.70 $ 1,587.96 $ 199.76 $ 540.14 $ - $ 255.71 $ - $ 7,541.16 2,180 2,759 899 2,134 50 0 (25) 15,298 (150) (671) 2,819

14.25% 18.03% 5.87% 13.95% 0.33% 0.00% -0.16%1,204.42 1,524.31 496.43 1,179.07 27.62 0.00 (13.87) 8,452.02

21,828 25,056 5,641 12,845 283 518 (79) 129,018 (72) (8,851) 6,696 16.92% 19.42% 4.37% 9.96% 0.22% 0.40% -0.06%

1,466.93 1,683.89 379.12 863.27 19.05 34.80 (5.28) 8,670.56 1,315 1,036 531 749 0 363 0 7,752 182 (69) 1,994

16.96% 13.37% 6.85% 9.67% 0.00% 4.68% 0.00%1,788.26 1,409.31 722.65 1,019.24 0.00 493.59 0.00 10,542.33

32,226 33,049 7,691 19,706 0 0 (462) 186,419 0 (3,773) 35,803 17.29% 17.73% 4.13% 10.57% 0.00% 0.00% -0.25%

1,428.13 1,464.57 340.85 873.29 0.00 0.00 (20.47) 8,261.31 459 415 98 1,003 0 0 0 2,913 8 (28) 519

15.77% 14.23% 3.36% 34.42% 0.00% 0.00% 0.00%2,088.11 1,884.55 444.97 4,557.41 0.00 0.00 0.00 13,240.92

6,263 6,899 930 4,124 568 293 (11) 42,030 70 (269) 8,851 14.90% 16.41% 2.21% 9.81% 1.35% 0.70% -0.03%

1,466.25 1,615.08 217.69 965.45 132.91 68.48 (2.52) 9,839.19 6,018 9,240 1,603 6,221 45 0 (22) 45,608 435 (2,089) 4,684

13.19% 20.26% 3.52% 13.64% 0.10% 0.00% -0.05%1,146.58 1,760.38 305.47 1,185.31 8.54 0.00 (4.26) 8,689.54

18,873 28,729 9,497 16,829 956 987 (592) 147,585 1,575 (8,450) 27,077 12.79% 19.47% 6.43% 11.40% 0.65% 0.67% -0.40%

1,146.67 1,745.46 577.01 1,022.46 58.06 59.98 (35.99) 8,966.77 7,694 10,944 2,317 4,285 38 0 (139) 46,557 724 (2,112) 1,474

16.53% 23.51% 4.98% 9.20% 0.08% 0.00% -0.30%1,394.53 1,983.76 419.89 776.77 6.80 0.00 (25.16) 8,438.83

1,130 864 298 667 0 0 0 5,510 81 (159) 282 20.51% 15.68% 5.40% 12.11% 0.00% 0.00% 0.00%

1,858.73 1,420.88 489.58 1,097.82 0.00 0.00 0.00 9,062.46 744 816 299 1,391 5 0 0 4,960 0 (60) 1,251

15.01% 16.45% 6.02% 28.04% 0.10% 0.00% 0.00%2,199.70 2,411.72 882.56 4,109.49 14.78 0.00 0.00 14,657.63

15,395 18,878 4,025 6,563 1,336 346 (245) 93,944 (95) (5,427) 3,009 16.39% 20.09% 4.28% 6.99% 1.42% 0.37% -0.26%

1,293.22 1,585.74 338.06 551.25 112.18 29.07 (20.60) 7,891.33 5,462 8,558 1,532 3,386 10 22 (80) 36,512 0 (2,029) 4,205

14.96% 23.44% 4.19% 9.27% 0.03% 0.06% -0.22%1,333.33 2,089.02 373.84 826.62 2.44 5.32 (19.64) 8,912.38

4,783 5,811 1,242 4,050 0 90 (211) 30,469 0 (1,544) 8,729 15.70% 19.07% 4.08% 13.29% 0.00% 0.30% -0.69%

1,314.50 1,596.79 341.35 1,112.85 0.00 24.73 (57.96) 8,372.94 7,101 9,904 2,569 5,853 106 478 (310) 49,070 0 (1,662) 3,760

14.47% 20.18% 5.24% 11.93% 0.22% 0.97% -0.63%1,280.89 1,786.44 463.38 1,055.83 19.21 86.21 (55.92) 8,851.28

1,758 1,605 474 774 5 0 0 9,619 0 (0) 1,265 18.27% 16.69% 4.92% 8.05% 0.05% 0.00% 0.00%

2,927.57 2,673.18 788.90 1,288.95 8.33 0.00 0.00 16,020.45 678 669 231 564 0 12 0 4,198 0 (229) 412

16.15% 15.92% 5.51% 13.42% 0.00% 0.28% 0.00%1,315.65 1,297.07 448.79 1,093.46 0.00 22.81 0.00 8,145.12

6,776 7,263 2,595 5,885 0 468 (189) 43,596 0 (5,682) (2,627)15.54% 16.66% 5.95% 13.50% 0.00% 1.07% -0.43%

1,354.92 1,452.25 518.82 1,176.71 0.00 93.56 (37.71) 8,717.16

Net Ending Balance

BUDGET REVENUES AND EXPENDITURES - GENERAL FUND2013-2014

TABLE XVI (Continued)

(First row of data for each district is in thousands, except for Column 1)

Increase (Decrease) In Fund Balance

EXPENDITURESTotal Other Financing Sources &

Uses


44

(1) (2) (3) (4) (5) (6) (7) (8)


Federal Revenues



Total Revenues


Santee Elementary 6,242 $ 9,155 $ 33,110 $ 2,128 $ 6,813 $ 3,636 $ 45,687 $ 24,133 Percent of total 72.47% 4.66% 14.91% 7.96% 53.59%Per ADA $ 5,304.43 $ 340.88 $ 1,091.50 $ 582.54 $ 7,319.36 $ 3,866.30

Solana Beach Elementary 2,879 21,658 28,567 518 2,084 1,154 32,322 17,068 Percent of total 88.38% 1.60% 6.45% 3.57% 52.20%Per ADA 9,922.52 179.81 723.92 400.82 11,227.07 5,928.47

South Bay Union Elementary 5,423 6,610 30,297 4,185 11,097 6,620 52,199 26,856 Percent of total 58.04% 8.02% 21.26% 12.68% 46.54%Per ADA 5,586.41 771.69 2,046.15 1,220.70 9,624.96 4,952.02

Spencer Valley Elementary 29 4,118 356 505 1,527 1,151 3,539 292 Percent of total 10.06% 14.26% 43.15% 32.53% 14.30%Per ADA 12,390.01 17,573.15 53,170.65 40,077.33 123,211.14 10,158.01

Vallecitos Elementary 209 245 975 150 313 282 1,720 877 Percent of total 56.66% 8.75% 18.19% 16.41% 45.79%Per ADA 4,662.31 719.73 1,496.55 1,350.20 8,228.80 4,196.41

Total Elementary 120,676 $ 196,449 $ 674,498 $ 72,694 $ 154,436 $ 102,399 $ 1,004,027 $ 520,066 Percent of total 67.18% 7.24% 15.38% 10.20% 49.29%Per ADA $ 5,589.33 $ 602.39 $ 1,279.76 $ 848.54 $ 8,320.02 $ 3,763.55

Escondido Union High 7,358 $ 9,245 $ 44,551 $ 4,916 $ 10,466 $ 6,758 $ 66,690 $ 30,861 Percent of total 66.80% 7.37% 15.69% 10.13% 42.22%Per ADA $ 6,054.94 $ 668.10 $ 1,422.43 $ 918.51 $ 9,063.97 $ 4,194.41

Fallbrook Union High 2,780 5,138 17,709 2,966 3,057 2,535 26,267 9,965 Percent of total 67.42% 11.29% 11.64% 9.65% 37.36%Per ADA 6,370.00 1,067.03 1,099.51 911.96 9,448.50 3,584.62

Grossmont Union High 17,164 22,150 110,438 10,686 25,215 24,177 170,516 77,133 Percent of total 64.77% 6.27% 14.79% 14.18% 43.72%Per ADA 6,434.07 622.58 1,468.99 1,408.57 9,934.21 4,493.75

Julian Union High 165 798 1,429 78 437 383 2,327 1,038 Percent of total 61.39% 3.36% 18.79% 16.46% 41.82%Per ADA 8,635.37 472.64 2,643.08 2,314.87 14,065.96 6,273.48

San Dieguito Union High 11,901 10,099 80,813 4,094 4,645 8,056 97,608 49,071 Percent of total 82.79% 4.19% 4.76% 8.25% 47.66%Per ADA 6,790.46 343.97 390.30 676.90 8,201.63 4,123.30

Sweetwater Union High 38,192 29,954 249,129 19,867 51,078 25,516 345,589 168,786 Percent of total 72.09% 5.75% 14.78% 7.38% 50.00%Per ADA 6,523.01 520.18 1,337.38 668.08 9,048.66 4,419.37

Total High School 77,561 $ 77,383 $ 504,068 $ 42,607 $ 94,897 $ 67,425 $ 708,997 $ 336,855 Percent of total 71.10% 6.01% 13.38% 9.51% 46.84%Per ADA $ 6,498.98 $ 549.34 $ 1,223.52 $ 869.32 $ 9,141.15 $ 4,192.21



REVENUES

DISTRICTS2013-14

Estimated P-2 ADA




45

(9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19)

Classified Salaries

Employee Benefits

Books and Supplies

Services, Other

Operating Expenses

Capital Outlay

Other Outgo


Total Expenditures

$ 6,957 $ 7,600 $ 1,721 $ 3,628 $ 141 $ 967 $ (115) $ 45,033 $ (598) $ 57 $ 9,211 15.45% 16.88% 3.82% 8.06% 0.31% 2.15% -0.25%

$ 1,114.63 $ 1,217.54 $ 275.76 $ 581.16 $ 22.53 $ 154.96 $ (18.38) $ 7,214.50 4,671 7,157 1,408 2,430 0 0 (39) 32,694 0 (372) 21,286

14.29% 21.89% 4.31% 7.43% 0.00% 0.00% -0.12%1,622.33 2,486.01 488.94 844.19 0.00 0.00 (13.63) 11,356.31

9,093 11,214 3,610 6,095 720 414 (292) 57,711 4,268 (1,244) 5,365 15.76% 19.43% 6.26% 10.56% 1.25% 0.72% -0.51%

1,676.72 2,067.67 665.64 1,123.94 132.85 76.39 (53.84) 10,641.39 98 103 64 1,458 25 0 0 2,040 (30) 1,469 5,586

4.81% 5.05% 3.15% 71.47% 1.23% 0.00% 0.00%3,414.48 3,586.77 2,234.12 50,767.58 870.47 0.00 0.00 71,031.44

275 285 28 378 0 72 0 1,916 134 (62) 183 14.34% 14.89% 1.47% 19.74% 0.00% 3.77% 0.00%

1,314.55 1,364.25 134.32 1,809.48 0.00 345.49 0.00 9,164.50 $ 164,322 $ 201,932 $ 49,689 $ 112,067 $ 4,287 $ 5,526 $ (2,811) $ 1,055,077 $ 6,531 $ (44,519) $ 151,930

15.57% 19.14% 4.71% 10.62% 0.41% 0.52% -0.27% $ 1,158.27 $ 1,462.32 $ 428.05 $ 632.58 $ 20.04 $ 158.39 $ (22.30) $ 7,600.91

$ 12,511 $ 15,866 $ 3,057 $ 10,739 $ 204 $ 30 $ (168) $ 73,101 $ 1,053 $ (5,357) $ 3,888 17.12% 21.70% 4.18% 14.69% 0.28% 0.04% -0.23%

$ 1,700.43 $ 2,156.34 $ 415.44 $ 1,459.54 $ 27.75 $ 4.08 $ (22.77) $ 9,935.22 4,640 4,866 1,910 4,760 331 250 (46) 26,675 0 (408) 4,730

17.39% 18.24% 7.16% 17.84% 1.24% 0.94% -0.17%1,668.96 1,750.40 686.90 1,712.21 118.89 89.93 (16.55) 9,595.36

35,679 36,557 7,568 18,964 841 621 (945) 176,418 50 (5,852) 16,297 20.22% 20.72% 4.29% 10.75% 0.48% 0.35% -0.54%

2,078.63 2,129.80 440.93 1,104.86 49.00 36.19 (55.08) 10,278.07 484 460 102 399 0 0 0 2,482 0 (155) 643

19.49% 18.53% 4.10% 16.07% 0.00% 0.00% 0.00%2,923.43 2,780.26 614.69 2,410.90 0.00 0.00 0.00 15,002.76

15,621 20,385 2,940 12,666 44 2,409 (170) 102,966 746 (4,613) 5,486 15.17% 19.80% 2.86% 12.30% 0.04% 2.34% -0.17%

1,312.58 1,712.84 247.07 1,064.28 3.70 202.41 (14.30) 8,651.87 60,510 56,987 16,856 30,346 1,710 2,914 (539) 337,570 (11,254) (3,235) 26,719

17.93% 16.88% 4.99% 8.99% 0.51% 0.86% -0.16%1,584.35 1,492.11 441.33 794.56 44.78 76.30 (14.11) 8,838.69

$ 129,444 $ 135,120 $ 32,432 $ 77,874 $ 3,130 $ 6,224 $ (1,868) $ 719,212 $ (9,405) $ (19,620) $ 57,763 18.00% 18.79% 4.51% 10.83% 0.44% 0.87% -0.26%

$ 1,505.40 $ 1,630.00 $ 478.74 $ 742.88 $ 22.55 $ 163.44 $ (23.55) $ 8,711.68

Increase (Decrease) In Fund Balance

Net Ending Balance

BUDGET REVENUES AND EXPENDITURES - GENERAL FUNDTABLE XVI (Continued)


Uses

2013-2014 (First row of data for each district is in thousands, except for Column 1)


EXPENDITURES

46

(1) (2) (3) (4) (5) (6) (7) (8)


Federal Revenues



Total Revenues


Borrego Springs Unified 430 $ 185 $ 3,140 $ 292 $ 892 $ 608 $ 4,933 $ 1,851 Percent of total 63.67% 5.91% 18.09% 12.33% 35.65%Per ADA $ 7,303.31 $ 678.42 $ 2,075.06 $ 1,414.34 $ 11,471.13 $ 4,304.30

Carlsbad Unified 10,616 14,474 65,325 2,994 3,784 6,419 78,522 38,405 Percent of total 83.19% 3.81% 4.82% 8.17% 47.69%Per ADA 6,153.26 282.06 356.47 604.64 7,396.43 3,617.58

Coronado Unified 2,999 7,219 16,114 2,950 3,043 3,655 25,762 13,945 Percent of total 62.55% 11.45% 11.81% 14.19% 47.81%Per ADA 5,372.70 983.62 1,014.40 1,218.56 8,589.27 4,649.26

Mountain Empire Unified 1,500 4,475 8,478 1,993 3,398 2,896 16,765 6,352 Percent of total 50.57% 11.89% 20.27% 17.27% 36.95%Per ADA 5,652.11 1,328.75 2,265.17 1,930.71 11,176.74 4,234.99

Oceanside Unified 18,658 27,650 104,277 15,802 22,016 13,435 155,530 82,560 Percent of total 67.05% 10.16% 14.16% 8.64% 49.00%Per ADA 5,588.95 846.96 1,180.00 720.07 8,335.98 4,424.97

Poway Unified 33,653 40,754 188,123 9,694 56,387 13,430 267,635 132,550 Percent of total 70.29% 3.62% 21.07% 5.02% 45.36%Per ADA 5,590.08 288.06 1,675.55 399.07 7,952.77 3,938.73

Ramona Unified 5,620 4,442 30,737 2,518 7,769 3,933 44,957 20,823 Percent of total 68.37% 5.60% 17.28% 8.75% 45.98%Per ADA 5,469.19 448.07 1,382.43 699.84 7,999.52 3,705.27

San Diego Unified 107,852 82,945 596,478 89,127 267,139 56,803 1,009,547 507,793 Percent of total 59.08% 8.83% 26.46% 5.63% 45.56%Per ADA 5,530.52 826.38 2,476.91 526.67 9,360.48 4,708.24

San Marcos Unified 18,541 13,406 119,444 8,172 6,039 12,754 146,408 70,257 Percent of total 81.58% 5.58% 4.12% 8.71% 47.08%Per ADA 6,442.16 440.75 325.70 687.86 7,896.47 3,789.29

Valley Center-Pauma Unified 3,964 7,741 22,597 4,077 5,393 2,888 34,956 18,020 Percent of total 64.64% 11.66% 15.43% 8.26% 50.37%Per ADA 5,700.97 1,028.62 1,360.66 728.68 8,818.93 4,546.19

Vista Unified 21,329 36,402 114,934 12,348 28,451 18,960 174,694 87,100 Percent of total 65.79% 7.07% 16.29% 10.85% 47.01%Per ADA 5,388.65 578.94 1,333.94 888.94 8,190.48 4,083.67

Warner Unified 175 850 1,398 442 669 349 2,857 1,111 Percent of total 48.91% 15.47% 23.42% 12.20% 34.55%Per ADA 7,985.77 2,525.71 3,824.58 1,992.21 16,328.26 6,347.93

Total Unified 225,337 $ 240,543 $ 1,271,045 $ 150,410 $ 404,982 $ 136,130 $ 1,962,567 980,768$ Percent of total 64.76% 7.66% 20.64% 6.94% 46.13%Per ADA $ 5,640.64 $ 667.49 $ 1,797.23 $ 604.12 $ 8,709.48 3,710.39$

Total K-12 423,574 $ 514,375 $ 2,449,611 $ 265,712 $ 654,315 $ 305,954 $ 3,675,591 1,837,689$ Percent of total 66.65% 7.23% 17.80% 8.32% 47.12%Per ADA $ 5,783.19 $ 627.31 $ 1,544.75 $ 722.31 $ 8,677.56 3,805.06$


REVENUES


DISTRICTS2013-14

Estimated P-2 ADA




47

(9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19)

Classified Salaries

Employee Benefits

Books and Supplies

Services, Other

Operating Expenses

Capital Outlay

Other Outgo


Total Expenditures

$ 861 $ 1,335 $ 199 $ 902 $ - $ 43 $ - $ 5,192 $ (32) $ (292) $ (106)16.58% 25.72% 3.84% 17.38% 0.00% 0.83% 0.00%

$ 2,002.63 $ 3,105.31 $ 463.86 $ 2,098.80 $ - $ 100.25 $ - $ 12,075.15 11,113 17,564 2,921 10,433 158 52 (109) 80,537 0 (2,015) 12,459

13.80% 21.81% 3.63% 12.95% 0.20% 0.06% -0.14%1,046.78 1,654.42 275.17 982.77 14.88 4.87 (10.25) 7,586.21

4,474 5,778 1,327 3,637 38 0 (34) 29,165 1,196 (2,207) 5,012 15.34% 19.81% 4.55% 12.47% 0.13% 0.00% -0.12%

1,491.78 1,926.34 442.37 1,212.70 12.75 0.00 (11.36) 9,723.85 3,141 3,169 1,324 2,555 106 560 (16) 17,193 0 (427) 4,047

18.27% 18.43% 7.70% 14.86% 0.62% 3.26% -0.09%2,094.19 2,112.88 882.75 1,703.28 70.92 373.17 (10.49) 11,461.70

26,958 35,946 6,030 14,728 607 2,009 (364) 168,474 (694) (13,638) 14,012 16.00% 21.34% 3.58% 8.74% 0.36% 1.19% -0.22%

1,444.88 1,926.60 323.21 789.40 32.53 107.65 (19.51) 9,029.74 46,256 58,213 23,895 29,868 330 1,484 (369) 292,229 2,965 (21,629) 19,124

15.83% 19.92% 8.18% 10.22% 0.11% 0.51% -0.13%1,374.51 1,729.81 710.04 887.54 9.81 44.10 (10.96) 8,683.59

8,086 8,920 2,529 4,574 11 414 (64) 45,292 0 (335) 4,107 17.85% 19.70% 5.58% 10.10% 0.02% 0.91% -0.14%

1,438.75 1,587.28 449.96 813.80 1.97 73.61 (11.46) 8,059.16 194,647 295,605 41,230 65,521 10,702 1,400 (2,423) 1,114,474 103,702 (1,225) 81,720 17.47% 26.52% 3.70% 5.88% 0.96% 0.13% -0.22%

1,804.76 2,740.84 382.28 607.51 99.22 12.98 (22.47) 10,333.36 25,453 32,656 5,927 12,608 175 2,446 (294) 149,229 (314) (3,134) 10,272

17.06% 21.88% 3.97% 8.45% 0.12% 1.64% -0.20%1,372.79 1,761.29 319.69 680.03 9.42 131.94 (15.88) 8,048.57

5,773 6,370 1,425 4,267 0 0 (81) 35,775 (314) (1,132) 6,608 16.14% 17.81% 3.98% 11.93% 0.00% 0.00% -0.23%

1,456.56 1,607.09 359.54 1,076.55 0.00 0.00 (20.51) 9,025.42 29,485 41,297 6,568 19,464 646 1,133 (400) 185,293 (276) (10,876) 25,526

15.91% 22.29% 3.54% 10.50% 0.35% 0.61% -0.22%1,382.42 1,936.21 307.94 912.55 30.31 53.13 (18.77) 8,687.45

567 563 264 651 0 60 0 3,216 27 (331) 519 17.64% 17.51% 8.21% 20.23% 0.00% 1.87% 0.00%

3,241.49 3,217.66 1,508.17 3,717.34 0.00 342.86 0.00 18,375.45 356,816$ 507,417$ 93,640$ 169,209$ 12,773$ 9,600$ (4,155)$ 2,126,068$ $ 106,260 (57,242)$ 183,301$

16.78% 23.87% 4.40% 7.96% 0.60% 0.45% -0.20%1,229.75$ 1,677.72$ 451.40$ 451.01$ 8.51$ 209.06$ (11.36)$ 7,726.48$ 650,582$ 844,470$ 175,761$ 359,150$ 20,191$ 21,350$ (8,834)$ 3,900,357$ $ 103,386 (121,381)$ 392,995$

16.68% 21.65% 4.51% 9.21% 0.52% 0.55% -0.23%1,254.35$ 1,607.38$ 449.12$ 551.70$ 14.16$ 186.86$ (16.54)$ 7,852.08$

Sources: 2013-2014 Budget Reports, SACS Report (Form 01) 2013-2014 Estimated P-2 ADA, SACS Report (Form A)


EXPENDITURESIncrease

(Decrease) In Fund Balance

Net Ending Balance


Uses

TABLE XVI (Continued)BUDGET REVENUES AND EXPENDITURES - GENERAL FUND

2013-2014


48

(1) (2) (3)

DISTRICTS Bonds Payable1Other Post-Employment

Benefits

Compensated Absenses

Alpine Union Elementary 16,026,498$ 1,146,537$ 362,825$

Bonsall Union Elementary 15,879,681 205,883 79,545Cajon Valley Union Elementary 127,233,107 9,436,149 1,045,198Cardiff Elementary 10,514,228 49,027 19,245Chula Vista Elementary 97,180,000 1,271,831 901,647Dehesa Elementary 0 0 45,061Del Mar Union Elementary 17,950,000 2,816,951 174,325Encinitas Union Elementary 53,854,534 1,770,806 203,061Escondido Union Elementary 45,655,348 6,931,751 556,947Fallbrook Union Elementary 29,120,735 0 156,536Jamul-Dulzura Union Elementary 9,493,481 0 80,079Julian Union Elementary 0 548,028 89,428La Mesa-Spring Valley Elementary 40,860,622 6,215,390 821,663Lakeside Union Elementary 38,316,451 1,848,156 317,361Lemon Grove Elementary 31,702,244 1,786,095 150,442National Elementary 0 3,621,295 835,387Rancho Santa Fe Elementary 39,688,764 16,622 109,615San Pasqual Union Elementary 1,212,427 0 50,298San Ysidro Elementary 146,051,452 1,504,738 223,484Santee Elementary 46,952,026 1,952,339 190,538Solana Beach Elementary 0 1,275,135 237,492South Bay Union Elementary 41,299,373 2,548,251 351,909Spencer Valley Elementary 0 0 8,087Vallecitos Elementary 0 0 19,515

TOTAL ELEMENTARY 808,990,971$ 44,944,986$ 7,029,688$

Escondido Union High 140,440,060$ -$ 529,013$ Fallbrook Union High 16,950,604 4,607,873 155,421Grossmont Union High 453,797,639 15,400,930 2,651,543Julian Union High 1,936,613 145,389 42,527San Dieguito Union High 160,000,000 6,924,169 1,018,643Sweetwater Union High 353,376,188 26,514,372 6,254,454

TOTAL HIGH SCHOOL 1,126,501,104$ 53,592,733$ 10,651,601$

Borrego Springs Unified -$ -$ 22,852$ Carlsbad Unified 226,149,166 10,150,126 315,556Coronado Unified 11,400,000 307,883 174,103Mountain Empire Unified 2,190,925 808,345 51,326Oceanside Unified 246,393,091 628,712 884,028Poway Unified 388,413,016 19,063,220 4,487,183Ramona Unified 2,325,549 0 739,639San Diego Unified 2,481,249,581 5,841,045 25,148,400San Marcos Unified 230,332,710 10,914,872 776,404Valley Center-Pauma Unified 1,618,258 4,191,609 127,111Vista Unified 119,154,882 15,525,471 1,739,172Warner Unified 0 0 9,663

TOTAL UNIFIED 3,709,227,178$ 67,431,284$ 34,475,436$

TOTAL K-12 5,644,719,253$ 165,969,003$ 52,156,725$

TABLE XVIIGENERAL LONG-TERM DEBT

2012-2013




Source: 2012-2013 Unaudited Actuals Financial And Budget Reports SACS Report (Form DEBT)1 Includes General Obligation Bonds. Differences between these figures & Table XVIII are due to accreted interest

49

(4) (5) (6) (7) (8)

Certificates of Participation

Capital Leases2 Lease Revenue Bonds Payable

Other Long-Term

Debt3Total General Long-

Term Debt

4,535,000$ 691,148$ -$ 104,254$ 22,866,263$

1,785,000 0 0 0 17,950,1099,655,000 0 0 378,662 147,748,117

0 213,023 0 396,349 11,191,872132,235,000 175,000 13,390,000 7,725,218 239,488,696

0 0 0 0 45,0610 246,938 9,830,691 0 21,188,2130 0 0 0 55,828,402

21,255,000 0 0 14,910,673 89,309,7190 129,388 0 1,949,506 31,356,1650 0 0 0 9,573,5600 0 0 0 637,4560 54,654 0 1,009,601 48,961,9300 192,092 0 860,321 41,534,3820 0 0 0 33,638,7810 317,105 0 27,446 4,801,2320 0 0 0 39,815,0010 24,764 0 0 1,287,489

40,552,410 0 0 3,218,468 191,550,55325,727,015 0 0 6,390,270 81,212,188

0 0 0 0 1,512,6270 0 0 3,330,000 47,529,5330 0 0 0 8,0870 0 0 258,819 278,334

235,744,425$ 2,044,111$ 23,220,691$ 40,559,587$ 1,139,313,770$

59,729,081$ -$ -$ 1,804,310$ 202,502,464$ 0 0 0 0 21,713,8980 57,285 0 0 471,907,3970 0 0 39,782 2,164,3100 0 15,264,117 79,899,282 247,842,094

4,125,000 4,838,828 0 238,228,770 633,337,613

63,854,081$ 4,896,113$ 15,264,117$ 319,972,144$ 1,579,467,777$

-$ 109,538$ -$ -$ 132,390$ 46,511,278 6,584,447 0 2,355,000 292,065,5739,475,000 0 0 1,597,205 22,954,191

0 12,662 0 1,590,127 4,653,3850 0 0 6,195,509 254,101,3400 1,755,603 63,754,610 538,438,544 952,157,566

21,323,391 0 0 0 24,388,5790 2,000,000 0 14,133,584 2,528,372,6100 5,429,580 54,652,346 97,301,539 344,755,1040 677,150 0 0 6,614,129

4,814,999 3,828,867 0 4,421,497 149,484,8890 284,910 0 0 294,573

82,124,668$ 20,682,757$ 118,406,956$ 666,033,005$ 4,579,974,328$

381,723,174$ 27,622,981$ 156,891,764$ 1,026,564,736$ 7,298,755,874$

TABLE XVII (Continued)GENERAL LONG-TERM DEBT

2012-2013




3 Includes Claims & Judgements, Workers Comp., and Loans Payable

2 Present Value of net minimum lease payments as of June 20, 2013

50

(1) (2) (3) (4) (5) (6) (7)

Bond Ref. Principal PrincipalNumber Beginning Balance Increases Decreases Ending Balance Secured Unsecured

Alpine Union Elementary 460351 2,411$ -$ -$ 2,411$ 0.00000 0.00000

460352 3,819 0 75 3,744 0.00441 0.00356

460353 3,055 0 515 2,540 0.02583 0.02570

Totals 9,285 0 590 8,695

Bonsall Union Elementary 460952 8,500 0 200 8,300 0.01692 0.01542

460953 3,281 0 65 3,216 0.00655 0.00648

460954 4,698 0 10 4,688 0.00422 0.00383

Totals 16,479 0 275 16,204

Cajon Valley Union Elementary 461352 14,255 0 13,840 415 0.00000 0.00705

461353 13,580 0 325 13,255 0.00654 0.00673

461354 14,000 0 315 13,685 0.00703 0.00745

461355 33,470 0 855 32,615 0.01792 0.01848

461356 24,595 0 770 23,825 0.01423 0.01335

461357 13,093 0 335 12,758 0.00222 0.00778

461358 0 13,690 0 13,690 0.00711 0.00000

Totals 112,993 13,690 16,440 110,243

Cardiff Elementary 461550 2,889 0 0 2,889 0.00000 0.00000

461551 5,330 0 555 4,775 0.03458 0.03489

Totals 8,219 0 555 7,664

Chula Vista Elementary 461765 9,570 0 9,150 420 0.00000 0.00318

461766 11,810 0 11,345 465 0.00000 0.00414

461767 13,970 0 490 13,480 0.00458 0.00460

461768 24,700 0 1,325 23,375 0.00967 0.00971

461769 14,785 0 840 13,945 0.00442 0.00431

461770 0 18,580 0 18,580 0.00659 0.00000

Totals 74,835 18,580 23,150 70,265

Encinitas Union Elementary 462653 14,043 0 1,507 12,536 0.02372 0.02350

462653 12,999 0 0 12,999 0.00000 0.00000

Totals 27,042 0 1,507 25,535

Escondido Union Elementary 462758 7,775 0 1,860 5,915 0.01365 0.01391

462759 4,610 0 970 3,640 0.00844 0.00787

462760 38,315 0 85 38,230 0.01158 0.01173

Totals 50,700 0 2,915 47,785

Fallbrook Union Elementary 463050 8,465 0 6,370 2,095 0.01810 0.01798

463051 1,914 0 105 1,809 0.00334 0.00266

463052 3,028 0 2,195 833 0.00000 0.00185

463054 2,192 0 695 1,497 0.00083 0.00185

463055 12,670 0 220 12,450 0.00813 0.01118

Totals 28,269 8,805 9,585 27,489

Jamul-Dulzura Union Elementary 464153 360 0 55 305 0.00641 0.00641

464154 1,200 0 118 1,082 0.02990 0.02835

464155 1,475 0 26 1,449 0.00626 0.00560

464156 2,001 0 0 2,001 0.00052 0.00056

Totals 5,036 0 199 4,837

La Mesa-Spring Valley Elementary 464950 26,445 0 1,520 24,925 0.03683 0.03589

464951 12,430 0 0 12,430 0.00000 0.00000Totals 38,875 0 1,520 37,355

Bond Tax Rate

DISTRICTS


TABLE XVIIIBOND INTEREST AND REDEMPTION FUND

AND STATE SCHOOL BUILDING AID FUND SUMMARY2012-2013

(in thousands)

51

(1) (2) (3) (4) (5) (6) (7)


Lakeside Union Elementary 464850 21,833$ -$ -$ 21,833$ 0.03683 0.03589

Lemon Grove Elementary 465150 3,978 0 475 3,503 0.02363 0.02243

465151 2,031 0 135 1,896 0.00881 0.00822

465152 2,076 0 65 2,011 0.00301 0.00229

465153 4,820 0 280 4,540 0.01121 0.01004

465154 7,999 0 0 7,999 0.00000 0.00000

465155 5,000 0 0 5,000 0.01546 0.01592

Totals 25,904 0 955 24,949

Rancho Santa Fe Elementary 467653 2,306 0 100 2,206 0.00387 0.00370

467654 990 0 85 905 0.00255 0.00250

467655 1,959 0 4 1,955 0.00093 0.00093

467656 33,601 0 262 33,339 0.03497 0.03222

Totals 38,856 0 451 38,405

San Pasqual Union Elementary 468552 781 0 125 656 0.02607 0.02559

San Ysidro Elementary 468851 6,440 0 5,495 945 0.00043 0.01692

468852 8,670 0 8,360 310 0.00000 0.01586

468853 14,110 0 13,390 720 0.00773 0.01801

468854 22,860 0 3,511 19,349 0.02275 0.02522

468855 33,618 0 305 33,313 0.03175 0.03065

468856 17,600 0 0 17,600 0.00000 0.00000

468857 0 28,991 0 28,991 0.00000 0.00000

468858 0 29,860 0 29,860 0.03734 0.00000

Totals 103,298 58,851 31,061 131,088

Santee Elementary 468750 17,565 0 0 17,565 0.01784 0.01727

468751 12,084 0 136 11,948 0.00773 0.01801

468753 7,840 0 0 7,840 0.02275 0.02522

468754 2,869 0 21 2,848 0.03175 0.03065

468755 3,534 0 0 3,534 0.00000 0.00000

Totals 43,892 0 157 43,735

South Bay Union Elementary 469052 3,742 0 341 3,401 0.02093 0.02095

469053 15,975 0 50 15,925 0.02745 0.02790

Totals 19,717 0 391 19,326

TOTAL ELEMENTARY 626,014$ 99,926$ 89,876$ 636,064$

Escondido Union High 472756 24,538$ -$ 4,303$ 20,235$ 0.02724 0.02494

472757 34,217 0 0 34,217 0.00000 0.00000

472758 26,996 0 0 26,996 0.00000 0.00000

472759 0 20,000 0 20,000 0.00000 0.00000

Totals 85,751 20,000 4,303 101,448

Fallbrook Union High 473054 14,315 0 1,885 12,430 0.02825 0.02634

Grossmont Union High 473150 39,491 0 21,660 17,831 0.00424 0.00706

473151 118,679 0 58,075 60,604 0.01000 0.01754

473152 87,408 0 223 87,185 0.00933 0.00871

473153 54,165 0 2,825 51,340 0.00811 0.00139

473154 80,000 0 0 80,000 0.01069 0.01146

473155 15,000 0 0 15,000 0.00196 0.00262

473156 25,000 0 0 25,000 0.00714 0.01243473157 0 10,260 0 10,260 0.00139 0.00000473158 0 10,660 0 10,660 0.00140 0.00000473159 0 54,515 0 54,515 0.00677 0.00000Totals 419,743 75,435 82,783 412,395

Julian Union High 474050 862 0 96 766 0.03064 0.02844Sweetwater Union High 475950 24,400 0 565 23,835 0.00439 0.00697

475951 50,100 0 870 49,230 0.00842 0.00868475952 93,034 0 2,390 90,644 0.01690 0.01656475953 170,820 0 50 170,770 0.02891 0.02858Totals 338,354 0 3,875 334,479

TOTAL HIGH SCHOOL 859,025$ 95,435$ 92,942$ 861,518$

Bond Tax Rate

DISTRICTS

TABLE XVIII - (Continued)BOND INTEREST AND REDEMPTION FUND


(in thousands)


52

(1) (2) (3) (4) (5) (6) (7)


Carlsbad Unified 481252 12,739$ -$ 1,285$ 11,454$ 0.01406 0.01425

481253 34,090 0 905 33,185 0.01529 0.01571

481254 78,704 0 1,071 77,633 0.01922 0.01689

481255 52,998 0 0 52,998 0.01439 0.01811

481256 25,000 0 0 25,000 0.01035 0.00613

Totals 203,531 0 3,261 200,270

Coronado Unified 481151 7,905 0 7,905 0 0.00000 0.01008

481152 6,150 0 5,945 205 0.00000 0.00684

481153 0 12,100 0 12,100 0.01206 0.00000

Totals 14,055 12,100 13,850 12,305

Mt. Empire Unified 481550 2,535 0 125 2,410 0.01519 0.01755

Oceanside Unified 481852 15,830 0 15,830 0 0.00000 0.00612

481853 21,060 0 8,360 12,700 0.01008 0.00814

481854 22,110 0 1,165 20,945 0.01236 0.00704

481855 23,495 0 530 22,965 0.00699 0.01990

481856 49,995 0 0 49,995 0.01077 0.01068

481857 16,600 0 0 16,600 0.00473 0.00472

481858 14,320 0 0 14,320 0.00549 0.00175

481859 30,000 0 0 30,000 0.00000 0.00000

481860 0 14,999 0 14,999 0.00000 0.00000

481861 0 23,585 0 23,585 0.00793 0.00000

Totals 193,410 38,584 25,885 206,109

Poway Unified 482055 56,100 0 56,100 0 0.00000 0.01903

482056 116,201 0 1,035 115,166 0.03420 0.03347

482057 3,699 0 0 3,699 0.00060 0.00250

482058 73,999 0 0 73,999 0.00000 0.00000

482059 0 53,285 0 53,285 0.02020 0.00000

482053 0 105,000 0 105,000 0.00000 0.00000

Totals 249,999 158,285 57,135 351,149

San Diego Unified 482851 86,906 0 22,076 64,830 0.00000 0.00809

482852 132,535 0 5,220 127,315 0.00427 0.00614

482853 179,747 0 18,242 161,505 0.00503 0.00766

482854 249,389 0 22,464 226,925 0.00306 0.00985

482855 324,271 0 22,411 301,860 0.01119 0.01420

482856 40,195 0 3,685 36,510 0.00086 0.00312

482857 57,790 0 10,200 47,590 0.00112 0.00429

482862 144,960 0 0 144,960 0.00500 0.00430

482863 117,705 0 0 117,705 0.00419 0.00353

482864 131,158 0 0 131,158 0.00111 0.00099

482865 38,840 0 0 38,840 0.00000 0.00453

482866 163,870 0 51,322 112,548 0.00000 0.00000

482867 36,130 0 0 36,130 0.00000 0.00000

482869 0 65,434 0 65,434 0.00000 0.00000

482870 0 56,870 0 56,870 0.03084 0.00000

482868 0 149,999 0 149,999 0.00000 0.00000

Totals 1,703,496 272,303 155,620 1,820,179San Marcos Unified 482959 11,998 0 1,665 10,333 0.01482 0.01436

482960 0 142,046 0 142,046 0.04377 0.04400482961 0 64,996 0 64,996 0.00023 0.00000Totals 11,998 0 1,665 10,333

Valley Center-Pauma Unified 483650 1,898 0 280 1,618 0.03228 0.02836Vista Unified 483856 49,966 0 205 49,761 0.01868 0.01900

483857 19,579 0 150 19,429 0.00783 0.00781483858 36,020 0 1,930 34,090 0.02970 0.02825483859 27,105 0 370 26,735 0.01394 0.01353Totals 132,670 0 2,655 130,015

TOTAL UNIFIED 2,513,592$ 584,793$ 260,476$ 2,837,909$ TOTAL K-12 3,998,631$ 780,154$ 443,294$ 4,335,491$

County of San Diego, California Auditor and Controller - Property Valuations, Tax Rates, Useful Information for Taxpayers Fiscal Year Ending June 30, 2013Sources: 2012-2013 San Diego County Auditor and Controller Future Requirements Report


DISTRICTS

TABLE XVIII - (Continued)BOND INTEREST AND REDEMPTION FUND


(in thousands)

Bond Tax Rate

53

(1) (2) (3) (4) (5) (6) (7)

SECURED Total UNSECURED Total Secured

DISTRICTS STATE Secured LOCAL STATE & Unsecured

HOE ¹ Gross AV Gross AV Gross AV HOE ¹ Gross AV Gross AV

Alpine Union Elementary 27,692$ 2,118,574$ -$ 2,118,574$ -$ 31,726$ 2,150,300$ Bonsall Union Elementary 26,646 2,756,341 74,583 2,830,924 0 14,470 2,845,394Cajon Valley Union Elementary 166,188 12,616,651 1,054 12,617,705 0 404,206 13,021,911Cardiff Elementary 17,923 2,204,173 0 2,204,173 0 17,093 2,221,266Chula Vista Elementary 298,807 23,448,105 186 23,448,291 485 483,467 23,931,757Dehesa Elementary 3,857 347,627 0 347,627 0 4,527 352,154Del Mar Union Elementary 69,044 12,819,147 0 12,819,147 0 161,904 12,981,051Encinitas Union Elementary 115,916 13,847,777 0 13,847,777 0 160,626 14,008,403Escondido Union Elementary 171,753 13,525,286 250,064 13,775,350 0 430,574 14,205,924Fallbrook Union Elementary 53,071 4,369,670 225 4,369,895 0 54,814 4,424,709Jamul-Dulzura Union Elementary 13,282 1,068,966 67 1,069,033 0 10,169 1,079,202Julian Union Elementary 5,676 635,668 6 635,674 0 4,454 640,128La Mesa-Spring Valley Elementary 164,440 10,159,711 0 10,159,711 0 198,816 10,358,527Lakeside Union Elementary 54,104 2,812,082 138 2,812,220 0 113,739 2,925,959Lemon Grove Elementary 38,011 2,121,734 186 2,121,919 0 72,395 2,194,314National Elementary 29,863 2,722,784 5,196 2,727,980 130 214,706 2,942,685Rancho Santa Fe Elementary 9,916 5,421,229 0 5,421,229 0 15,624 5,436,853San Pasqual Union Elementary 5,278 512,354 40 512,394 0 4,409 516,803San Ysidro Elementary 20,191 3,702,323 408,101 4,110,424 0 314,211 4,424,635Santee Elementary 83,522 4,795,501 0 4,795,501 0 172,838 4,968,340Solana Beach Elementary 64,533 13,286,342 0 13,286,342 0 102,476 13,388,818South Bay Union Elementary 54,257 3,308,305 113 3,308,418 0 45,475 3,353,892Spencer Valley Elementary 791 74,447 0 74,447 0 400 74,847Vallecitos Elementary 3,163 274,716 0 274,716 0 8,116 282,832TOTAL ELEMENTARY 1,497,924$ 138,949,515$ 739,957$ 139,689,472$ 615$ 3,041,234$ 142,730,706$

Escondido Union High 177,031$ 14,037,640$ 250,104$ 14,287,744$ -$ 434,983$ 14,722,727$ Fallbrook Union High 82,879 7,400,727 74,808 7,475,535 0 77,400 7,552,935Grossmont Union High 551,096 36,040,846 1,444 36,042,291 0 1,008,416 37,050,707Julian Union High 6,467 710,115 6 710,121 0 4,854 714,975San Dieguito Union High 277,332 47,578,669 0 47,578,669 0 457,723 48,036,393Sweetwater Union High 403,118 33,181,517 413,595 33,595,112 615 1,057,858 34,652,969TOTAL HIGH SCHOOL 1,497,924$ 138,949,515$ 739,957$ 139,689,472$ 615$ 3,041,234$ 142,730,706$

Borrego Springs Unified 4,281$ 550,759$ -$ 550,759$ -$ 7,606$ 558,364$ Carlsbad Unified 105,483 15,684,310 165,926 15,850,236 0 793,041 16,643,277Coronado Unified 21,421 6,623,534 0 6,623,534 235 136,283 6,759,816Mountain Empire Unified 14,359 943,680 1,183 944,863 0 81,498 1,026,361Oceanside Unified 128,779 11,655,293 600 11,655,893 136 336,184 11,992,077Poway Unified 307,378 31,407,275 1,343 31,408,618 0 1,104,169 32,512,787Ramona Unified 51,862 3,566,239 560 3,566,799 0 47,895 3,614,693San Diego Unified 1,075,390 128,598,664 24,985 128,623,649 1,686 6,162,403 134,786,052San Marcos Unified 147,896 14,271,654 0 14,271,654 0 561,419 14,833,073Valley Center-Pauma Unified 33,748 3,312,765 1,011 3,313,776 0 22,231 3,336,007Vista Unified 180,727 12,746,994 0 12,746,994 0 341,718 13,088,712Warner Unified 3,352 239,948 0 239,948 0 2,557 242,506TOTAL UNIFIED 2,074,677$ 229,601,116$ 195,607$ 229,796,723$ 2,057$ 9,597,002$ 239,393,725$

TOTAL K-12 5,070,524$ 507,500,146$ 1,675,521$ 509,175,667$ 3,287$ 15,679,470$ 524,855,137$ Source: San Diego County Office of the Auditor and Controller, Report PSVV-635A, Combined Valuations 2012-2013.¹ HOE (Home Owners Exemptions) amount included for information only

TABLE XIXASSESSED VALUATION

2012-2013(in thousands)



LOCAL


54

(1) (2) (3)

DISTRICTS Total Secured Adjustment Total Unsecured Adjustment Net CRA Adjustment

Alpine Union Elementary -$ -$ -$ Bonsall Union Elementary 0 0 0Cajon Valley Union Elementary 1,337,553 215,820 1,553,373Cardiff Elementary 0 0 0Chula Vista Elementary 1,028,417 103,199 1,131,615Dehesa Elementary 0 0 0Del Mar Union Elementary 0 0 0Encinitas Union Elementary 0 0 0Escondido Union Elementary 2,147,005 186,343 2,333,348Fallbrook Union Elementary 0 0 0Jamul-Dulzura Union Elementary 0 0 0Julian Union Elementary 0 0 0La Mesa-Spring Valley Elementary 375,210 19,932 395,142Lakeside Union Elementary 104,767 43,286 148,054Lemon Grove Elementary 368,211 52,101 420,313National Elementary 1,303,942 92,987 1,396,929Rancho Santa Fe Elementary 0 0 0San Pasqual Union Elementary 0 0 0San Ysidro Elementary 412,209 26,227 438,437Santee Elementary 966,710 106,646 1,073,356Solana Beach Elementary 81,352 1,016 82,368South Bay Union Elementary 694,962 9,075 704,037Spencer Valley Elementary 0 0 0Vallecitos Elementary 0 0 0TOTAL ELEMENTARY 8,820,339$ 856,632$ 9,676,971$

Escondido Union High 2,147,005$ 186,343$ 2,333,348$ Fallbrook Union High 0 0 0Grossmont Union High 3,152,452 437,786 3,590,238Julian Union High 0 0 0San Dieguito Union High 81,352 1,016 82,368Sweetwater Union High 3,439,530 231,488 3,671,018TOTAL HIGH SCHOOL 8,820,339$ 856,632$ 9,676,971$

Borrego Springs Unified -$ -$ -$ Carlsbad Unified 334,970 11,719 346,690Coronado Unified 1,838,474 30,637 1,869,111Mountain Empire Unified 0 0 0Oceanside Unified 1,030,804 8,194 1,038,998Poway Unified 3,609,014 284,127 3,893,140Ramona Unified 0 0 0San Diego Unified 15,927,960 487,292 16,415,252San Marcos Unified 6,144,567 427,904 6,572,470Valley Center-Pauma Unified 0 0 0Vista Unified 789,974 95,723 885,697Warner Unified 0 0 0TOTAL UNIFIED 29,675,762$ 1,345,594$ 31,021,357$

TOTAL K-12 47,316,441$ 3,058,858$ 50,375,299$ Source: San Diego County Office of the Auditor and Controller, Report PSVV-635A, Combined Valuations 2012-2013.

TABLE XXASSESSED VALUATION ADJUSTMENT DUE TO

COMMUNITY REDEVELOPMENT AGENCIES2012-2013




(in thousands)

55

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alpine Union Elementary 9.72 7.53 13.01 11.42 8.55 3.83 (3.89) (2.24) (0.81) (2.14) 4.50

Bonsall Union Elementary 14.21 14.13 17.27 21.84 11.93 4.32 (6.83) 1.57 (0.47) (1.07) 7.69

Cajon Valley Union Elementary 7.94 9.03 11.31 10.51 7.34 2.05 (5.25) (1.95) 0.52 0.88 4.24

Cardiff Elementary 9.56 9.39 10.97 9.94 8.75 7.06 1.23 0.15 1.24 5.26 6.35

Chula Vista Elementary 14.40 15.39 19.29 14.75 13.25 1.69 (10.67) (3.62) (0.15) (0.70) 6.36

Dehesa Elementary 4.25 5.58 17.49 9.78 8.37 4.40 (3.83) (1.61) (1.83) (2.01) 4.06

Del Mar Union Elementary 11.93 10.08 12.87 10.21 10.89 8.91 3.11 (0.96) 1.44 (1.40) 6.71

Encinitas Union Elementary 11.14 13.16 10.69 10.46 6.91 4.50 (0.20) (0.19) 1.91 1.14 5.95

Escondido Union Elementary 8.61 10.00 15.16 13.12 8.10 0.95 (7.11) (1.89) 0.86 0.26 4.81

Fallbrook Union Elementary 8.75 12.86 11.96 9.65 6.04 2.63 1.10 (2.37) (0.72) (10.46) 3.94

Jamul-Dulzura Union Elementary 8.60 8.34 10.61 10.99 8.29 2.63 (4.42) (2.26) (0.58) (0.44) 4.18

Julian Union Elementary 7.86 (3.47) 11.10 11.77 11.03 7.19 (1.75) (1.96) 0.23 (0.99) 4.10

La Mesa-Spring Valley Elementary 8.06 9.78 10.77 12.90 8.54 2.63 (5.55) (1.34) 0.67 0.54 4.70

Lakeside Union Elementary 8.86 9.78 15.59 6.59 7.46 2.96 (4.85) (1.80) 0.02 (0.64) 4.40

Lemon Grove Elementary 6.56 11.14 15.59 12.84 9.04 1.01 (7.98) (0.04) 1.57 (1.61) 4.81

National Elementary 7.22 6.23 12.66 14.85 8.57 7.20 (4.10) (1.46) 0.04 3.95 5.52

Rancho Santa Fe Elementary 11.53 9.66 11.34 10.76 10.27 5.83 0.89 (3.75) (2.12) (1.77) 5.26

San Pasqual Union Elementary (2.47) 7.19 12.15 10.57 6.92 (1.54) (4.30) 0.62 2.81 2.10 3.40

San Ysidro Elementary 19.70 16.47 13.95 22.64 9.55 15.34 (0.61) 0.14 (1.72) (5.73) 8.97

Santee Elementary 8.76 10.19 15.51 10.99 8.06 3.90 (3.97) (0.60) 0.50 0.24 5.36

Solana Beach Elementary 9.03 9.28 11.40 11.78 9.58 7.06 1.11 (1.39) 0.43 0.47 5.88

South Bay Union Elementary 8.16 9.73 13.60 11.75 8.07 1.29 (7.68) (2.44) (0.78) 2.56 4.43

Spencer Valley Elementary 5.48 5.19 9.25 12.65 10.40 4.40 (4.34) 0.89 2.74 0.28 4.70

Vallecitos Elementary 7.67 8.49 13.41 15.12 6.44 2.05 (3.80) (2.33) (1.56) (0.22) 4.53

Escondido Union High 8.17 9.90 15.05 13.04 8.06 0.87 (7.02) (1.80) 0.93 0.32 4.75

Fallbrook Union High 10.35 13.09 13.69 13.81 8.10 3.21 (1.96) (1.01) (0.66) (6.77) 5.18

Grossmont Union High 8.16 9.42 12.13 11.38 7.99 2.61 (5.18) (1.50) 0.45 0.18 4.56

Julian Union High 7.62 (2.63) 10.91 11.86 10.96 6.90 (2.01) (1.68) 0.48 (0.86) 4.16

San Dieguito Union High 10.72 10.69 11.54 10.77 9.17 6.64 1.25 (1.16) 0.86 0.10 6.06

Sweetwater Union High 13.57 14.11 17.92 14.96 11.97 3.54 (8.67) (2.84) (0.41) (0.70) 6.35

Borrego Springs Unified 5.86 5.15 7.17 15.74 12.74 7.68 1.56 (3.12) (5.32) (9.48) 3.80

Carlsbad Unified 9.07 7.84 12.08 12.76 9.83 7.85 (0.30) (1.07) (0.93) (0.37) 5.68

Coronado Unified 6.71 8.10 10.52 9.71 8.56 8.60 4.95 0.98 1.40 3.97 6.35

Mountain Empire Unified 7.88 9.88 15.34 23.04 8.76 3.79 (5.77) (2.21) (3.15) (0.76) 5.68

Oceanside Unified 13.21 15.47 17.58 13.71 9.24 2.45 (5.91) (1.67) 0.63 (0.51) 6.42

Poway Unified 11.14 10.83 12.42 13.23 9.49 4.22 (0.78) (0.79) 1.52 (0.79) 6.05

Ramona Unified 9.22 9.56 11.06 10.55 7.40 1.45 (6.56) (1.92) 0.27 (1.25) 3.98

San Diego Unified 8.72 8.91 13.00 11.14 9.33 5.44 (0.83) (1.94) 0.21 (0.15) 5.38

San Marcos Unified 12.84 15.63 19.41 16.24 8.52 0.84 (5.38) (1.23) 0.62 (0.35) 6.71

Valley Center-Pauma Unified 1 11.70 13.03 16.56 13.74 9.14 1.62 (5.09) (3.35) (1.57) (3.18) 5.26

Vista Unified 7.86 9.54 12.10 9.85 7.34 1.93 (5.67) (1.89) 0.47 0.41 4.19Warner Unified 6.25 10.32 9.74 18.23 5.84 4.52 (2.68) 0.90 (1.14) (0.02) 5.20

TABLE XXIASSESSED VALUATION, PERCENTAGE CHANGE

OVER A TEN-YEAR PERIOD

2009-102004-052003-04


DISTRICTS AVG2011-12

Source: County of San Diego Auditor and Controller Report PSVV-635A, Combined Valuations 2012-2013

2007-08 2010-11


2005-06


2006-07

¹ Effective 7-1-00, Valley Center-Pauma Unified School District was established (formerly Valley Center Elem. and Pauma Elem. School Districts)

2012-132008-09

56

(1) (2) (3) (4) (5) (6)

DISTRICTS 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13

Alpine Union Elementary $ 1,094,517 $ 1,181,523 $ 1,147,662 $ 1,127,230 $ 1,132,976 $ 1,205,596

Bonsall Union Elementary 1,710,242 1,794,710 1,613,463 1,601,852 1,590,249 1,492,869

Cajon Valley Union Elementary 876,017 905,852 870,484 854,594 860,007 861,902

Cardiff Elementary 2,783,965 2,907,515 2,919,570 2,844,599 2,869,816 3,063,182

Chula Vista Elementary 1,267,633 1,282,914 1,120,035 1,077,931 1,068,089 1,054,187

Dehesa Elementary 2,306,250 2,496,642 2,293,283 1,880,277 1,671,138 1,712,811

Del Mar Union Elementary 2,851,687 3,054,259 3,227,352 3,066,441 3,081,949 3,052,656

Encinitas Union Elementary 2,496,902 2,575,613 2,589,633 2,619,914 2,631,586 2,685,387

Escondido Union Elementary 866,039 884,127 830,115 828,187 841,298 844,775

Fallbrook Union Elementary 930,844 934,647 930,968 884,917 895,612 839,269

Jamul-Dulzura Union Elementary 1,168,042 1,293,892 1,311,688 1,499,131 1,659,639 1,786,521

Julian Union Elementary 1,678,636 1,884,362 1,861,426 1,816,482 1,910,691 1,996,656

La Mesa-Spring Valley Elementary 794,943 898,724 861,692 861,854 865,221 899,885

Lakeside Union Elementary 858,211 805,633 755,064 725,571 713,617 684,476

Lemon Grove Elementary 618,481 641,292 595,239 597,948 612,493 591,778

National Elementary 503,033 547,769 517,466 508,533 510,611 532,986

Rancho Santa Fe Elementary 7,494,938 8,004,245 8,853,238 8,544,748 8,551,235 8,486,994

San Pasqual Union Elementary 896,134 934,573 900,442 940,674 982,080 965,572

San Ysidro Elementary 1,061,832 1,029,722 1,017,714 964,751 938,460 900,946

Santee Elementary 680,876 834,365 799,008 799,194 791,201 799,477

Solana Beach Elementary 4,695,406 4,935,856 4,896,440 4,772,710 4,567,709 4,309,742

South Bay Union Elementary 468,020 480,485 461,679 503,237 505,187 605,635

Spencer Valley Elementary 2,644,865 2,136,612 2,498,439 2,796,243 2,598,742 2,393,583

Vallecitos Elementary 1,444,526 1,423,656 1,423,951 1,388,662 1,356,119 1,504,986

AVERAGE ELEMENTARY $ 1,758,002 $ 1,827,874 $ 1,845,669 $ 1,812,737 $ 1,800,239 $ 1,802,995


TABLE XXIIASSESSED VALUATION PER UNIT ATTENDANCE

57

(1) (2) (3) (4) (5) (6)

DISTRICTS 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13

Escondido Union High $ 2,029,803 $ 2,033,010 $ 1,918,167 $ 1,900,564 $ 1,970,911 $ 2,124,403

Fallbrook Union High 2,803,649 2,912,151 2,931,072 2,914,682 3,028,260 3,013,580

Grossmont Union High 2,080,919 2,070,812 1,982,466 2,003,502 2,094,254 2,350,784

Julian Union High 3,631,629 4,306,495 4,410,499 4,119,830 4,282,628 4,035,076

San Dieguito Union High 3,704,849 3,937,329 3,961,644 3,968,391 3,992,447 4,141,543

Sweetwater Union High 970,962 994,979 916,831 903,617 911,453 941,860

AVERAGE HIGH SCHOOL $ 2,536,969 $ 2,709,129 $ 2,686,780 $ 2,635,098 $ 2,713,326 $ 2,767,874

Borrego Springs Unified $ 1,393,244 $ 1,489,608 $ 1,478,561 $ 1,447,210 $ 1,370,498 $ 1,332,198

Carlsbad Unified 1,542,053 1,657,672 1,636,151 1,591,856 1,573,261 1,596,830

Coronado Unified 1,925,629 2,059,102 2,127,449 2,150,246 2,171,448 2,225,967

Mountain Empire Unified 737,083 755,019 701,596 723,207 693,067 683,981

Oceanside Unified 658,288 663,110 636,017 636,842 646,029 651,369

Poway Unified 980,208 1,013,231 996,819 976,517 976,948 964,060

Ramona Unified 608,664 627,451 608,916 613,669 624,259 652,274

San Diego Unified 1,188,858 1,242,023 1,239,441 1,220,726 1,236,127 1,278,072

San Marcos Unified 955,079 933,272 865,588 833,756 815,052 799,765

Valley Center-Pauma Unified 896,549 908,245 886,177 863,351 862,941 850,714

Vista Unified 614,109 630,820 612,215 604,266 605,503 624,405

Warner Unified 1,265,107 1,267,983 1,322,032 1,189,700 1,301,181 1,316,392

AVERAGE UNIFIED $ 1,063,739 $ 1,103,961 $ 1,092,580 $ 1,070,946 $ 1,073,026 $ 1,081,336

AVERAGE K-12 $ 1,670,922 $ 1,746,936 $ 1,750,659 $ 1,718,277 $ 1,722,905 $ 1,734,646

ASSESSED VALUATION PER UNIT ATTENDANCE


Source: For Col (6): Annual Report of Financial Transactions 2012 Table XIX Assessed Valuation Total Secured & Unsecured Gross AV Col (7) divided by P-2 ADA


TABLE XXII (Continued)

58

(1) (2) (3) (4) (5) (6)

DISTRICTS Average Salary Lowest SalaryHighest Entry

Level StepMaximum

Salary

Salary at Step 10 Bachelor

+60 Units

No. of Days Service

Required

Alpine Union Elementary 68,868$ 36,998$ 10 81,990$ 56,893$ 178Bonsall Union Elementary 60,997 37,630 8 84,471 61,005 183Cajon Valley Union Elementary 72,884 38,372 11 90,028 65,675 183Cardiff Elementary 76,026 44,866 6 88,649 67,801 185Chula Vista Elementary 67,934 43,557 6 87,533 65,715 185Dehesa Elementary 54,613 35,459 6 80,708 59,042 183Del Mar Union Elementary 74,376 41,848 5 92,739 75,581 184Encinitas Union Elementary 75,033 39,294 3 96,049 64,761 185Escondido Union Elementary 68,211 36,147 11 86,303 64,886 185Fallbrook Union Elementary 70,793 42,183 10 87,889 65,932 183Jamul-Dulzura Union Elementary 68,540 36,438 14 78,317 55,003 176Julian Union Elementary Not ReportedLa Mesa-Spring Valley Elementary 67,643 43,593 5 97,193 64,864 184Lakeside Union Elementary 76,119 42,694 5 87,154 63,593 177Lemon Grove Elementary 69,590 39,958 12 87,194 63,625 184National Elementary 64,071 37,402 26 80,707 60,089 181Rancho Santa Fe Elementary 72,945 47,283 24 95,367 73,729 184San Pasqual Union Elementary 64,253 41,882 7 83,544 57,701 185San Ysidro Elementary 69,075 42,356 14 83,767 63,410 181Santee Elementary 70,440 40,454 6 88,925 63,962 185Solana Beach Elementary 76,404 45,343 5 96,263 72,694 185South Bay Union Elementary 70,500 38,645 6 81,000 64,193 180Spencer Valley Elementary Not ReportedVallecitos Elementary 67,730 39,228 5 81,548 55,000 184AVERAGE ELEMENTARY 70,235$ 40,847$ 10 87,754$ 64,556$ 183

Escondido Union High 65,004$ 40,412$ 11 84,787$ 59,634$ 179Fallbrook Union High 71,178 36,675 32 86,001 69,559 183Grossmont Union High 72,250 41,911 25 87,718 69,857 185Julian Union High Not ReportedSan Dieguito Union High 79,895 42,545 3 99,546 79,139 186Sweetwater Union High 76,263 40,822 26 91,613 69,981 184AVERAGE HIGH SCHOOL 72,918$ 40,473$ 19 89,933$ 69,634$ 183

Borrego Springs Unified Not ReportedCarlsbad Unified 70,696 39,615 11 90,005 66,355 182Coronado Unified 63,954 39,135 8 87,663 63,497 181Mountain Empire Unified 52,568 31,575 6 76,043 49,564 183Oceanside Unified 76,328 40,216 11 89,745 68,084 185Poway Unified 72,091 39,013 10 87,318 75,612 186Ramona Unified 71,703 39,954 6 86,716 68,496 184San Diego Unified 66,082 38,347 17 78,416 58,269 179San Marcos Unified 67,190 34,240 6 86,562 68,478 182Valley Center-Pauma Unified 74,003 38,161 8 84,008 71,742 184Vista Unified 65,157 33,859 7 81,262 61,623 184Warner Unified Not ReportedAVERAGE UNIFIED 67,977$ 37,412$ 9 84,774$ 65,172$ 183

Not Reported - District did not submit current year J90Source: Report of 2012-2013 Teacher Salary And Benefit Data (Form J-90)



TABLE XXIIICERTIFICATED SALARY PROFILES

2012-2013


59

REVENUES

(1) REVENUE LIMIT SOURCES $65,697,828

(2) FEDERAL REVENUE $20,203,925

(3) OTHER STATE REVENUE $109,252,049

(4) OTHER LOCAL REVENUE $62,166,542

(5) OTHER SOURCES 11,691,945.74

(6) TOTAL REVENUES $269,012,290

EXPENDITURES

(7) CERTIFICATED SALARIES $42,547,674

(8) CLASSIFIED SALARIES $37,093,670

(9) EMPLOYEE BENEFITS $71,569,438

(10) BOOKS & SUPPLIES $4,134,555

(11) SERVICES AND OTHER OPERATING EXPENSES $99,473,758

(12) CAPITAL OUTLAY $8,493,603

(13) OTHER OUTGO $58,887,725

(14) OTHER USES 6,770,344.00

(15) TOTAL EXPENDITURES $328,970,767

FUND BALANCE

(16) BEGINNING BALANCE $61,462,168

(17) NET CHANGE IN FUND BALANCE ($42,796,775)

(18) FUND BALANCE $18,665,393

TOTAL COST BY PROGRAM

(19) REGULAR EDUCATION K-12 $2,412,961

(20) COMMUNITY SCHOOLS $19,504,030

(21) JUVENILE COURTS $11,393,835

(22) REGIONAL OCCUPATIONAL CENTERS/ PROGRAMS $2,431,954

(23) SPECIAL EDUCATION $38,003,573

(24) MIGRANT AND OTHER SUPPLEMENTAL EDUCATION $10,470,391

(25) COUNTY SERVICES TO DISTRICTS $125,553,656

(26) VOCATIONAL EDUCATION $81,054

(27) AUXILIARY PROGRAMS $9,425,332

(28) OTHER OUTGO $38,089,702

(29) TOTAL EXPENDITURES AND OTHER USES $257,366,487

ACTUAL REVENUES AND EXPENDITURESCOUNTY SCHOOL SERVICE FUND 2012-2013

TABLE XXIV

Source: 2012-2013 Unaudited Actuals Financial And Budget Reports, SACS Report (Form 01 and PCR)

60

YEARSTATUTORY

COLAK-12 FUNDED

COLA1 K-12 DEFICITCONSUMER

PRICE INDEX2

1992-93 2.74% 1.96% 5.860% 3.21%1993-94 1.92% -0.56% 8.140% 1.78%1994-95 3.23% 0.00% 11.010% 1.71%1995-96 2.73% 2.73% 10.120% 1.44%1996-97 3.21% 3.21% 8.801% 2.31%1997-98 2.65% 2.65% 8.801% 2.04%1998-99 3.95% 3.95% 8.801% 2.46%1999-00 1.41% 1.41% 6.996% 3.16%2000-01 3.17% 3.17% 0.000% 4.32%2001-02 3.87% 3.87% 0.000% 2.91%2002-03 2.00% 2.00% 0.000% 2.62%2003-04 1.86% -1.20% 3.002% 1.88%2004-05 2.41% 2.41% 2.143% 3.30%2005-06 4.23% 4.23% 0.892% 4.22%2006-07 5.92% 5.92% 0.000% 3.38%2007-08 4.53% 4.53% 0.000% 3.45%2008-09 5.66% -2.63% 7.844% 1.32%2009-10 4.25% -12.07% 18.355% 0.75%2010-11 -0.39% 5.17% 17.963% 1.73%2011-12 2.24% -1.06% 20.602% 2.39%2012-13 3.24% 1.08% 22.272% 2.30%

COMPOUNDED INCREASES FROM 33.70% 68.10%1992-93 TO 2012-13Sources: COLA & Deficit from SSC School District and County Office Financial Projection Dartboard.

CPI from the California Department of Finance at: www.dof.ca.gov/html/FS_data/latestecondata/documents/BBFYCPI.XLS

California school 2 For California.

TABLE XXVCOMPARISON OF K-12 FUNDED COLAS

AND CONSUMER PRICE INDEX

-14%-12%-10%

-8%-6%-4%-2%0%2%4%6%

K-12 FUNDED COLAs AND CONSUMER PRICE INDEX

Funded Cola Consumer Price Index

61

Yes No

2001-02Fallbrook Union Elementary 06/05/01 2,999 2,430 F 1 $20,000,000Escondido Union Elementary 03/05/02 11,635 8,368 P 2 $46,300,000Fallbrook Union Elementary 03/05/02 4,299 3,676 F 2 $32,000,000La Mesa-Spring Valley Elementary 03/05/02 16,326 7,152 P 2 $44,000,000Ramona Unified 03/05/02 3,459 3,531 F 2 $25,000,000Vista Unified 03/05/02 17,506 8,531 P 2 $140,000,000

2002-03Alpine Union Elementary 11/05/02 2,514 3,020 F 2 $12,000,000Alpine Union Elementary 11/05/02 2,468 3,064 F 2 $26,000,000Fallbrook Union Elementary 11/05/02 6,199 4,532 P 2 $32,000,000Grossmont-Cuyamaca Community College 11/05/02 60,622 39,929 P 2 $207,000,000Grossmont Union High 11/05/02 64,773 36,714 F 1 $199,000,000Poway Unified 11/05/02 21,958 16,294 P 2 $156,000,000 School Facilities Improvement District No. 2002-1Rancho Santa Fe Elementary 11/05/02 1,194 1,502 F 2 $198,000,000San Diego Community College 11/05/02 140,577 64,220 P 2 $46,000,000

2003-04Grossmont Union High 03/02/04 61,406 37,623 P 2 $274,000,000Rancho Santa Fe Elementary 03/02/04 1,417 821 P 2 $4,800,000Santee Elementary 03/02/04 7,568 6,236 F 1 $60/400 per yr for 5 yrs Parcel Tax, Elementary Educational Programs & Services

2004-05Santee Elementary 11/02/04 14,165 9,167 F 1 $60/400 per yr for 5 yrs Parcel Tax, Elementary Educational Programs & Services

2005-06Bonsall Union Elementary 11/08/05 2,767 1,451 P 2 $17,000,000Rancho Santa Fe Elementary 06/06/06 1,506 1,419 F 2 $44,500,000

2006-07Carlsbad Unified 11/07/06 16,250 7,272 P 2 $198,000,000Palomar Community College 11/07/06 103,380 75,163 P 2 $694,000,000San Diego Community College 11/07/06 149,399 87,606 P 2 $870,000,000Santee Elementary 11/07/06 9,742 6,907 P 2 $60,000,000Sweetwater Union High 11/07/06 48,916 23,586 P 2 $644,000,000

2007-08Cajon Valley Union Elementary 02/05/08 23,696 13,250 P 2 $156,500,000Rancho Santa Fe Elementary 02/05/08 2,041 837 P 2 $34,000,000Poway Unified 02/05/08 28,323 15,995 P 2 $179,000,000Oceanside Unified 06/03/08 10,952 4,414 P 2 $195,000,000Escondido Union High 11/04/08 30,006 20,830 P 2 $98,000,000Grossmont Union High 11/04/08 97,337 74,474 P 2 $417,000,000Lakeside Union Elementary 11/04/08 10,695 5,866 P 2 $79,550,000Lemon Grove Elementary 11/04/08 8,635 3,218 P 2 $28,000,000San Diego Unified 11/04/08 261,672 119,136 P 2 $2,100,000,000South Bay Union Elementary 11/04/08 15,219 4,690 P 2 $59,400,000Southwestern Community College 11/04/08 95,460 38,221 P 2 $389,000,000

2008-09None

2009-10Dehesa Elementary 11/02/10 507 361 P 2 $5,500,000Encinitas Union Elementary 11/02/10 17,989 11,211 P 2 $44,200,000Julian Union High 11/02/10 1,259 827 P 2 $2,100,000San Diego Unified 11/02/10 133,785 129,737 F 1 $98/450 per yr. for 5 yrs. Parcel Tax, Emergency Teacher Retention/Classroom EducationSan Marcos Unified 11/02/10 20,082 11,600 P 2 $287,000,000South Bay Union Elementary 11/02/10 8,288 5,591 F 1 $96 per yr. for 4 yrs. Parcel Tax, Academic Programs

2010-11None

2011-12Alpine Union Elementary 06/05/12 1,933 2,592 F 2 $12,000,000Mountain Empire Unified 06/05/12 1,352 1,137 F 2 $30,800,000

2012-13Cajon Valley Union Elementary 11/06/12 29,048 20,834 P 2 $88,400,000Chula Vista Elementary 11/06/12 36,265 16,434 P 2 $90,000,000Dehesa Elementary 11/06/12 562 443 P 2 $3,000,000Del Mar Union 11/06/12 9,699 8,170 F 2 $76,800,000Mountain Empire Unified 11/06/12 2,037 2,455 F 2 $30,800,000Ramona Unified 11/06/12 7,737 7,551 F 2 $66,000,000San Diego Unified 11/06/12 218,242 134,927 P 2 $2,800,000,000San Dieguito Union High 11/06/12 43,627 34,947 P 2 $449,000,000South Bay Union Elementary 11/06/12 14,123 4,477 P 2 $26,000,000

1 Required two-thirds vote to pass2 Required 55 percent vote to pass (Prop. 39, November 2000)

TABLE XXVIFINANCIAL ELECTIONS HISTORY

Local General Obligation Bond and Parcel Tax ElectionsSan Diego County School Districts

DISTRICTS DateVOTE

Bond Issue Other PurposePass

or Fail

62

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