CONTINUING DISCLOSURE ANNUAL REPORTCONTINUING DISCLOSURE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30,...

CONTINUING DISCLOSURE ANNUAL REPORT

FISCAL YEAR ENDING JUNE 30, 2006

IN CONNECTION WITH THE CONTINUING DISCLOSUREOBLIGATIONS:

$16,620,000SAN JOSÉ UNIFIED SCHOOL DISTRICT

(Santa Clara County, California)2001 Certificates of Participation


County of Santa Clara, California2001 General Obligation Refunding Bonds


(Santa Clara County, California)2002 General Obligation Bonds

(Election of 2002, Series A)

$24,754,371.20SAN JOSÉ UNIFIED SCHOOL DISTRICT2002 Refunding Certificates Of Participation



(Election of 2002, Series B)

$148,148,960.80SAN JOSÉ UNIFIED SCHOOL DISTRICT

(Santa Clara County, California)2005 General Obligation Refunding Bonds



(Election of 2002, Series C)


(Santa Clara County, California)2006 Refunding Certificates of Participation

SAN JOSÉ UNIFIED SCHOOL DISTRICT645 Wool Creek Dr.

San José, California 95112

i


(Santa Clara County, California)2001 Certificates of Participation

MATURITY DATE(January 1) CUSIP

2012 798182DB42013 798182DC22014 798182DD02015 798182DE82016 798182DF52017 798182DG32018 798182DH12019 798182DJ72020 798182DK42021 798182DL22022 798182DM0

ii


County of Santa Clara, California2001 General Obligation Refunding Bonds

MATURITY DATE(August 1) CUSIP

2011 798186QA32012 798186QB12013 798186QC92014 798186QD72015 798186QE52016 798186QF22017 798186QG02018 798186QH82019 798186QJ42020 798186QK12021 798186QL92024 798186QM7

iii



(Election of 2002, Series A)


2012 798186RU82013 798186RV62014 798186RW42015 798186RX22016 798186RY02017 798186RZ72018 798186SA12019 798186SB92020 798186SC72021 798186SD52022 798186SE32024 798186SF02027 798186SG8

iv

$24,754,371.20SAN JOSÉ UNIFIED SCHOOL DISTRICT2002 Refunding Certificates Of Participation

MATURITY DATE(January 1) CUSIP

2012 798182DU22013 798182DV02014 798182DW82015 798182DX62016 798182DY42017 798182DZ12018 798182EA52019 798182EB32020 798182EC12021 798182ED92022 798182EE72023 798182EF42024 798182EG22025 798182EH02026 798182EJ62027 798182EK32028 798182EL12029 798182EM9

v



(Election of 2002, Series B)


2012 798186SU72013 798186SV52014 798186SW32015 798186SX12016 798186SY92017 798186SZ62018 798186TA02019 798186TB82020 798186TC62021 798186TD42022 798186TE22023 798186TF92024 798186TG72025 798186TH52026 798186TJ12029 798186TM4

vi


(Santa Clara County, California)2005 General Obligation Refunding Bonds


2012 798186UC42012 798186UD22013 798186UE02013 798186UF72014 798186UG52015 798186UH32015 798186UJ92015 798186UN02016 798186UP52017 798186UK62017 798186UL42018 798186UM2

vii



(Election of 2002, Series C)


2012 798186UV22013 798186UW02014 798186UX82015 798186UY62016 798186UZ32017 798186VA72018 798186VB52019 798186VC32020 798186VD12021 798186VE92022 798186VF62023 798186VG42024 798186VH22025 798186VJ82026 798186VK52027 798186VL32028 798186VM12029 798186VN92030 798186VP4

June 1, 2031 798186VQ2

viii


(Santa Clara County, California)2006 Refunding Certificates of Participation

MATURITY DATE(July 1) CUSIP

2012 798182ET42013 798182EU12014 798182EV92015 798182EW72016 798182EX52017 798182EY32018 798182EZ02019 798182FA42020 798182FB22021 798182FC02024 798182FD82011 798182FE62013 798182FF32014 798182FG12018 798182FH9

1

CONTINUING DISCLOSUREANNUAL REPORT FOR FISCAL YEAR ENDING JUNE 30, 2006

This Continuing Disclosure Annual Report has been prepared to satisfy the obligations of theSan José Unified School District (the “District”), as provided under that certain ContinuingDisclosure Certificate, dated August 21, 2001 (the “2001 COPs Disclosure Certificate”), executed byand between the District and the Union Bank, in connection with the issuance of the District’s$16,620,000 2001 Certificates of Participation (the “2001 COPs”); under that certain ContinuingDisclosure Certificate, dated July 12, 2001 (the “2001 Refunding Disclosure Certificate”), executedby the District in connection with the issuance of the District’s $21,490,000 2001 General ObligationRefunding Bonds (the “2001 Refunding Bonds”); under that certain Continuing DisclosureCertificate, dated July 24, 2002 (the “2002 Series A Disclosure Certificate”), executed by the Districtin connection with the issuance of the District’s $84,000,000 2002 General Obligation Bonds(Election of 2002, Series A) (the “2002 Series A Bonds”); under that certain Continuing DisclosureCertificate, dated November 6, 2002 (the “2002 Refunding Disclosure Certificate”), executed by theDistrict in connection with the issuance of the District’s $24,754,371.20 2002 Refunding Certificatesof Participation (the “2002 Refunding COPs”); under that certain Continuing Disclosure Certificate,dated May 3, 2005 (the “2002 Series B Disclosure Certificate”), executed by the District inconnection with the issuance of the District’s $91,000,000 2005 General Obligation Bonds (Electionof 2002, Series B) (the “2002 Series B Bonds”); under that certain Continuing Disclosure Certificate,dated January 4, 2006 (“the 2005 Refunding Disclosure Certificate”), executed by the District inconnection with the issuance of the District’s $148,148,960.80 2005 General Obligation RefundingBonds (the “2005 Refunding Bonds”); under that certain Continuing Disclosure Certificate, datedJune 27, 2006 (the “2002 Series C Disclosure Certificate”), executed by the District in connectionwith the issuance of the District’s $149,999,025.35 2006 General Obligation Bonds (Election of2002, Series C) (the “2006 Series C Bonds”); under that certain Continuing Disclosure Certificate,dated August 17, 2006 (the “2006 Refunding Disclosure Certificate.” and together with the2001 COPs Disclosure Certificate, the 2001 Refunding Disclosure Certificate, the 2002 Series ADisclosure Certificate, the 2002 Refunding Disclosure Certificate, the 2002 Series B DisclosureCertificate, the 2005 Refunding Disclosure Certificate and the 2002 Series C Disclosure Certificate,the “Disclosure Certificates”) executed by the District in connection with the issuance of theDistrict’s $32,875,000 2006 Refunding Certificates of Participation (the “2006 Refunding COPs,”and together with the 2001 COPs, the 2001 Refunding Bonds, the 2002 Series A Bonds, the 2002Refunding COPs, the 2002 Series B Bonds, the 2005 Refunding Bonds, and the 2002 Series CBonds, the “Bonds”).

The 2001 COPs have been issued pursuant to a Trust Agreement, dated as of August 1, 2001,by and among the District, Union Bank of California, N.A., as Trustee, and the San José UnifiedSchool District Financing Corporation (the “Corporation”). The 2001 Refunding Bonds have beenissued pursuant to a Resolution of the District dated June 7, 2001. The 2002 Series A Bonds havebeen issued pursuant to a Resolution of the District dated June 20, 2002 and a Resolution of theBoard of Supervisors of the County of Santa Clara (the “County”) adopted on June 25, 2002. The2002 Refunding COPs have been issued pursuant to a Trust Agreement, dated November 1, 2002, byand among the District, Union Bank of California, N.A., as Trustee, and the Corporation. The 2002Series B Bonds have been issued pursuant to a resolution of the District adopted March 10, 2005 anda resolution of the County adopted March 22, 2005. The 2005 Refunding Bonds have been issuedpursuant to a resolution of the District adopted November 3, 2005. The 2002 Series C Bonds havebeen issued pursuant to a resolution of the District adopted May 18, 2006 and a resolution of theCounty adopted May 23, 2006. The 2006 Refunding COPs have been issued pursuant to a Trust

2

Agreement, dated as of August 1, 2006, by and among the District, the Corporation and The Bank ofNew York Trust Company, N.A., as trustee.

As provided in Section 3 of the Disclosure Certificates, this Continuing Disclosure AnnualReport is being prepared to be forwarded to the Municipal Securities Rulemaking Board throughtheir EMMA website at http://emma.msrb.org for the benefit of the Beneficial Owners of the Bondsand the Participating Underwriter. All capitalized terms used herein shall have the meanings setforth in the Disclosure Certificates.

The following information is being provided as required under Section 4 of the DisclosureCertificates:

1. The audited financial statements of the District for the Fiscal Year ending June 30,2006 is attached hereto as Exhibit A.

2. The adopted annual budget of the District for the Fiscal Year ending June 30, 2007, isattached hereto as Exhibit B.

3. An update from the Official Statement, dated August 2, 2001, relating to the 2001COPs; the Official Statement, dated June 28, 2001, relating to the 2001 Refunding Bonds; theOfficial Statement, dated July 24, 2002, relating to the 2002 Series A Bonds, the Official Statement,dated October 17, 2002, relating to the 2002 Refunding COPs, the Official Statement dated May 3,2005, relating to the 2002 Series B Bonds; the Official Statement, dated December 14, 2005, relatingto the 2005 Refunding Bonds, the Official Statement, dated June 8, 2006, relating to the 2002Series C Bonds, and the Official Statement, dated August 3, 2006, relating to the 2006 RefundingCOPs, (collectively, the “Official Statements”), in regards to information contained in the followingsections of the Official Statements:

3

A. Assessed Valuation

The following table summarizes the taxable assessed valuation of property within theDistrict.

San José Unified ELEMENTARY SCHOOL DISTRICTAssessed Valuations

Fiscal Years 2005-06 to 2011-12

Fiscal YearNet Taxable

Assessed ValuationAnnual

% Change

2005-06 $27,829,793,657 8.8%2006-07 29,062,877,247 4.42007-08 32,660,744,891 12.42008-09 33,269,400,023 1.92009-10 34,857,012,427 4.82010-11 33,782,717,469 (3.08)2011-12 32,394,482,073 (4.11)

B. Secured Tax Levy and Delinquencies

The secured tax levy and year-end delinquencies for the District are included for the fiscalyears shown in the Table below.

SECURED TAX CHARGES AND DELINQUENCY RATESFiscal Years 1995-96 through 2008-09

County of Santa Clara

FiscalYear

SecuredTax Charge (1)

AmountDelinquent

June 30

PercentDelinquent

June 302005-06 $19,734,876.50 $344,397.64 1.75%2006-07 25,215,748.96 706,476.32 2.802007-08 28,460,003.03 1,061,809.34 3.732008-09 30,162,888.29 1,183,475.11 3.922009-10 33,144,206.90 871,762.37 2.63

(1) Debt service levy only.

4

C. Largest Secured Taxpayers

20 LARGEST LOCAL SECURED TAXPAYERS2006-07 Assessed Valuations

San Jose Unified School District

Property Owner Land Use2006-07

Assessed Valuation% ofTotal

1. Sobrato Group / Sobrato Development Co. Office Building $ 282,400,320 0.97%2. Oakridge Mall LP Shopping Center/Mall 217,059,449 0.753. Adobe Systems Inc. Office Building 210,020,874 0.724. Bay Apartment Communities Inc. Apartments 106,142,457 0.375. International Business Machines Corporation Manufacturing 94,928,408 0.336. CA 225 SC LLC Office Building 91,139,040 0.317. Light Tower Associates Commercial 89,059,611 0.318. San Jose Water Works Water Services 88,609,089 0.319. Legacy Partners I Riverpark I & II LLC Office Building 85,500,000 0.3010. F C Fairmont LLC Office Building 78,404,336 0.2711. CD Park Center Investors, LLC Office Building 77,877,000 0.2712. 10 Almaden Associates, LLC Office Building 76,800,000 0.2713. Irvine Community Development Co. Apartments 73,740,668 0.2514. Security Capital Pacific Trust Apartments 73,483,255 0.2515. WCSJ LLC Landfill 66,284,819 0.2316. Legacy Partners College Park LP Apartments 62,899,561 0.2217. 160 West Santa Clara Office Inc. Office Building 54,933,120 0.1918. SMS-VEF IV LLC Office Building 51,741,929 0.1819. Green Valley Corporation Office Building 50,748,545 0.1820. Walton San Jose Investors III LLC Commercial 50,557,768 0.17

$1,982,330,249 6.84%

5

D. General Fund Revenues and Expenditures

The table below summarizes the District’s budgeted General Fund Revenues andExpenditures for Fiscal Year 2006-07:

GENERAL FUND REVENUES AND EXPENDITURESFiscal Year 2006-07

REVENUESRevenue Limit Sources $169,872,996Federal Revenue 23,536,263Other State Revenues 81,217,520Other Local Revenues 15,052,723

Total Revenues 289,679,502

EXPENDITURESCertificated salaries 133,312,993Classified salaries 37,817,247Employee benefits 59,078,963Books and supplies 25,900,010Services and operating expenditures 24,783,876Other outgo -Capital outlay 5,124,106Debt service - principal 247,697Debt service - interest --

Total Expenditures 286,264,892Excess (deficiency) of Revenues

Over Expenditures 3,414,610Other Financing Sources (Uses):

Transfers in 1,439,678Other SourcesTransfers out (1,739,678)

Net Financing Sources (Uses) (300,000)

NET CHANGE IN FUND BALANCES 3,114,610Fund Balance - Beginning 19,349,565Fund Balance - Ending $22,464,175

6

The information set forth in Parts A, B and C above, which was obtained from California MunicipalStatistics, Inc., is believed by the District to be reliable but has not been independently verified by theDistrict and is not guaranteed as to accuracy by the District. There can be no assurance on to theaccuracy of such information and inquiries concerning the scope and methodology of procedurescarried out to complete such information should be directed to California Municipal Statistics, Inc.

SAN JOSÉ UNIFIED SCHOOL DISTRICT

/s/ Ann JonesChief Business Officer

A-1

EXHIBIT A

AUDITED FINANCIAL STATEMENTS OF THE DISTRICTFOR FISCAL YEAR ENDING JUNE 30, 2006

(see attachment)

2005 - 2006

BUDGET

'tine 16, 2

SAN JOSE IFIED SCHOOL DISTRICT

2005 - 200

BUDGET

June 1

SAN JOSE IFIED SCHOOL DISTRICT

SAN JOSE UNIFIED SCHOOL DISTRICT San Jose, California

June 2, 2005 (Bd. Mtg. 6/16/05)

SUBJECT: Adoption of Budget for the 2005-2006 Fiscal Year (ACTION)

REQUESTED That the Board of Education adopt the District's Budget for the ACTION: 2005-2006 Fiscal Year.

BACKGROUND: While legislative and legal budget issues at the State level have not been concluded for 2005-2006, it should be noted that these factors may have an important impact on the status of the 2005-2006 operating budget. Following State decisions, a fiscal report outlining consequent budget adjustments will be presented to the Board for review and approval on September 15, 2005.

Prepared by,

Rosemarie Pottage Director of Finance

Approved by,

Ann Jones Chief Business Officer

SAN JOSE UNIFIED SCHOOL DISTRICT 2005-2006

Adopted Budget

TABLE OF CONTENTS

Unrestricted General Fund (03)

Comments and Assumptions 1-6 Multi-year Assumption 7 Unrestricted Summary 8 - 9 Multi-Year Projections 10

Restricted General Fund (06)

Comments 11 Restricted Summary

Estimated Actuals (2004-2005) 12 Adopted Budget (2005-2006) 13

Components of the Restricted General Fund Community Day School 14-15 Routine Repair and Maintenance 16-17 Special Education 18-21 Categorical Programs 22-23 Desegregation — Targeted Instructional Improvement Grant 24-25 Transportation 26-27 Regional Occupational Center/Programs (ROC/P) 28-29 Vehicle Repair/ Fleet Maintenance 30-31 Federal Magnet Schools Assistance Program 32-33

SPECIAL PURPOSE FUNDS Fund Definitions 34 - 35

Special Revenue Funds Special Revenue Fund Overview 36 Charter School 37-38 Adult Education 39-40 Child Development 41-42 Cafeteria 43-44 Deferred Maintenance 45-46 Special Reserve/Contingency 47-48

Capital Projects Funds Capital Projects Overview 49 Capital Projects Fund Summary

Estimated Actuals (2004-2005) 50 Adopted Budget (2005-2006 51

SAN JOSE UNIFIED SCHOOL DISTRICT 2005 - 2006 Adopted Budget

TABLE OF CONTENTS

Building Child Care Facilities Bond Construction Projects

General Obligation Bond I- Measure C General Obligation Bond II — Measure F

Certificates of Participation Developer Fees State School Building Fund County Schools Facilities Fund

Debt Service Funds Bond Interest and Redemption Annual Repay — Earthquake- Safety

Internal Service Funds Self-Insurance Funds Summary Workers Compensation Self-Insurance Health and Welfare

Trust Funds Retiree Benefits

52 - 52 54-55

56 - 57 58-59 60-61 62-63 64-65 66-67

68 69

70 71-72 73-74

75-76

APPENDICES Appendix A: Appendix B: Appendix C: Appendix D:

District Paid Monthly Benefits School Finance Chronology Serrano v Priest Glossary of School Finance Terms

77-79 80 81

82-90

CALIFORNIA DEPARTMENT OF EDUCATION SACS REPORTS

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Comments and Assumptions Unrestricted summary Multi-year Projections

San Jose Unified School District Adopted Budget, 2005-2006

GENERAL FUND - UNRESTRICTED (FUND 0 3 ) COMMENTS AND ASSUMPTIONS

General Comments

The budget that is being presented to the Board of Education for adoption incorporates the governor's budget proposals, as revised in May 2005. The state budget, when adopted, may be different from these proposals. Budget revisions will be presented to the board after the passage of the state budget, which may or may not occur before the June 30 statutory deadline. Revenue projections for 2004-2005 have increased slightly over the Second Interim report, primarily due to an accounting reclassification. This accounting change does not affect the ending fund balance since it is offset by a change in expense. Other expenditures have been increased to incorporate an anticipated teacher salary increase, as required by a re-calculation of the SJTA formula. Additionally, an anticipated increase in support for Class Size Reduction from the Targeted Instructional Improvement Program has been recognized, reducing overall expense. Additional encroachments from Special Education and Transportation have been included. The net effect on the 2004-2005 ending fund balance is a deterioration of $1.1 million. Finally, anticipated school site carryovers are now recognized in the ending fund balance. Transfers from reserves were initially limited to leave a 2.3% reserve in the Special Reserve Fund (Fund 17), as part of the plan to increase the required reserve level to 3% over time, due to declining enrollment. However, the Unrestricted General Fund balance cannot be negative when submitted on the state software. This requires an additional transfer from Fund 17, leaving a 1.59% reserve in 2004-2005 and a 1.04% reserve in 2005-2006. The outlook for 2005-2006, 2006-2007 and 2007-2008 continues to be very challenging. Declining enrollment and the state budget continue to negatively impact the District throughout this period.

REVENUES

Revenue Limit The Revenue Limit is the largest component of the District's budget. Because of declines in other revenue sources such as mandated costs and interest, the Revenue Limit now provides 90% of unrestricted General Fund revenue. In Fiscal Year 2004-2005 the District's basic allocation per unit of average daily attendance (ADA) is $4,947.99, which includes a cost of living adjustment (COLA) of $111 and equalization of $17.19. The state imposed a deficit factor of 2.14%, leaving net per student funding at $4,841.94. Projected Revenue Limit COLA's are 4.23% in 05-06, and 3.2% in 06-07 and 2.7% 07-08. While the Cost of Living Adjustment in 2005-06 is higher than originally forecast, the state is proposing to shift additional expenses to the district, offsetting a portion of the additional revenue per student.

How Attendance is Calculated Regular student attendance is calculated from the start of the school year through the second attendance period (P-2). In 2004-2005 the original P-2 date was April 15. An analysis was conducted that revealed that ADA could be increased by moving the P-2 date to the earliest allowable date of March 24, 2005. Due to declining enrollment this increase will benefit the 2005-2006 budget. ADA is calculated by dividing the number of actual days of student


FUND 03 COMMENTS AND ASSUMPTIONS

attendance by the number of P-2 days. If the District experiences a decline in ADA over the prior year, the Education Code (Section 42238 et. seq.) allows the District to use the prior year's regular attendance figures as the basis for the Revenue Limit calculation. This number is adjusted downward to account for students who attended a district non-charter school in the prior year and elected to attend a district-sponsored charter school in the current year.

Since San Jose Unified School District is experiencing a declining enrollment trend, prior year attendance is used as the basis for the Revenue Limit calculation in the current year and the subsequent three years.

Charter Schools The district has one Charter School, Downtown College Preparatory. Through 2004-2005 the Charter school has received funding through the District. This means that the school's transactions have been incorporated into the District's Fund 09. Commencing with school year 2005-2006 the charter school will be "direct funded". This means that the Charter School will receive apportionment checks directly from the County Office of Education. The District will be responsible for issuing checks to the Charter school for it's share of property taxes. This change means that Fund 09 will no longer be used. Therefore fund 09 is not included in the 2005-2006 fiscal year. It must be noted that the state factors a penalty into the district's Revenue Limit calculation for each student in a Unified district that attends a high school charter school. The penalty in 04-05 is over $800 per student.

Lottery The forecast for Lottery in Fund 03, the Unrestricted General Fund, excludes the amount that has been restricted by Proposition 20. The restricted portion of Lottery funding is included in Fund 06, the Restricted General Fund.

Lottery forecasts have been revised upwards in recent months. It is assumed that in 2004-05 revenue will be $118 per student and in 2005-2006, $117 per student. Lottery funding is based on prior year annual ADA times the statewide excused absence rate of 1.04446 times the estimated per ADA funding amount.

K-2 Class Size Reduction California's Class Size Reduction program was established in 1996 to improve the educational program, especially in reading and mathematics, for children in kindergarten and grades one through three. Incentive funding is provided to participating school districts for the purpose of implementing an average pupil-teacher ratio of twenty-to-one in up to four grade levels. San Jose Unified School District operates Class Size Reduction in three grades: Kindergarten, Grade 1 and Grade 2. For the 2004-2005 school year the per-pupil full day rate is $928 and it is projected to be $967 in 2005-2006.

Mandated Costs The law in the state of California provides for the reimbursement of costs incurred by school districts for costs mandated by the state. A mandated cost is any increased cost which a school district is required to incur as a result of any statute or executive order which mandates a new program or a higher level of service of an existing program. San Jose Unified School District has



been resolute in documenting and claiming all allowable mandated costs. State budget problems have resulted in a deferral of Mandated Cost payments. The budget projections no longer make any assumptions about when the major part of the deferred mandated cost claims will be paid. In 2004-2005 over $600,000 in deferred claims were paid. The remaining monies, when received, will be used to replenish the district's reserves. Currently the district is owed over $9 million in unpaid mandated cost payments.

Staff Development Buy-back The Instructional Time and Staff Development Reform Program, also referred to as "Staff Development Buy-back" is intended to enhance staff development opportunities and to increase the number of school days in a school year by providing funding to school districts to conduct staff development activities on days that are in addition to the 180 days currently required for the instructional school year. Funding for fiscal year 2004-2005 is projected to be $306.49 per certificated employee attending staff development training on a non-instructional day, for up to three days per certificated employee. In 2005-2006 the Instructional Time and Staff Development Reform Program will be incorporated into a categorical block grant. In 2005-06 and beyond, the revenue for this program is therefore removed from the Unrestricted General Fund. Several years ago the district and the teacher's bargaining unit agreed to place three days on the salary schedule because of the availability of this funding. For purposes of budget projections the three days remain on the salary schedule, despite the funding loss in the Unrestricted General Fund.

EXPENDITURES

Expenditures are grouped into categories by object. The object classifies expenditures according to types of items purchased or services obtained. The district continues t o implement spending reductions to align to ADA loss as well as unfunded revenue commitments at the state level.

1000-1999 Certificated Personnel Salaries Certificated salaries are salaries for positions that require a credential or permit issued by the Commission on Teacher Credentialing. Such salaries include classroom teachers, resource teachers, nurses, guidance counselors, and school and district administrators. This category also includes extra duty, substitutes, and hourly pay. Classroom teacher ratios for fiscal year 2004-2005 and 2005-2006 are as follows:

Grade Ratio_ K-2 20:1 3-5 30:1 6-12 31:1

It is assumed that in 2005-2006 and beyond there will be fewer teachers, in alignment with the drop in enrollment. The district is closing three schools in 2005-2006. School closure per se does not affect the size of the teacher workforce, which declines with the reduction in ADA



independent of the number of schools. This expenditure category also includes principals and assistant principals, where a reduction in staffing will occur due to school closure.

2000-2999 Classified Personnel Salaries Classified salaries are for positions that do not require a credential or permit issued by the Commission on Teacher Credentialing. Such salaries include instructional associates, clerical and office personnel, maintenance and operations personnel, and classified administrators. This category also includes extra duty, substitutes, and hourly pay.

3000-3999 Employee Benefits Employee benefits include employer contributions to retirement plans (STRS and PERS) social security, unemployment insurance, workers compensation, Medicare and income protection. These benefits are tied to salary expense on a percentage basis.

In 2005-2006 and beyond the governor's budget proposes that costs associated with the State Teachers Retirement System (STRS) formerly paid by the state, be absorbed by school districts. The increased STRS payments are the equivalent of 2% of the salary of each STRS employee (generally teachers and certificated administrators). These additional costs are included in the expenditure budget for 2005-2006 and beyond.

Employer contributions to medical, dental and life insurance also fall into this object category. Costs relate directly to the number of regular positions employed as well as to the plans in which an employee chooses to participate. Medical and dental costs have been rising at a rate greater than inflation and are expected to continue to do so in the future. Rates increased by approximately 9% in 2004-2005. Due to cost savings measures undertaken by the district in cooperation with the various bargaining units, the renewal rate increase for 2005-06 is 1.76% for Foundation and 7.6% for Kaiser. A15% per year increase is assumed thereafter. AFSCME, Trades and CSEA bargaining unit members contribute to the cost of medical coverage.

4000-4999 Books and Supplies In 2003-2004, schools received a standard instructional supply allocation as follows:

K-5 $20 / student 6-8 $22 / student 9-12 $31 / student

These amounts represent cuts of $10, $12, and $15 respectively from 2001-2002 allocations.

In 2004-2005, further cuts reduced these allocations to:


In 2005-2006, these allocations will be reduced to:




As part of the 2004-2005 year end closing process the district will identify qualifying costs to move to restricted lottery funding, effectively reducing the 04-05 allocations to the 05-06 levels.

This category also includes non-instructional supplies such as office supplies, maintenance, and custodial supplies. Central office supply budgets were cut 25% in 2004-2005 and the multi year projections assume that these lower allocations remain in the foreseeable future. Object 4400 records equipment that does not need to be capitalized. Budgets in this object range have been reduced to zero in most central office departments in 2004-2005 and beyond.

5000-5999 Services and Other Operating Expenditures These budgets represent estimated expenditures for utilities, insurance, consultants, dues, memberships, mileage, travel and conference, contracted repair, legal and audit services and other miscellaneous services. In 2004-2005 central office budgets for travel and conference have been cut by 50%. Central office budgets for contracted services have been cut by 25%. Energy cost savings reflect the impact of a rate reduction, based on a contract with a new vendor, as well as additional savings due to the installation of micro-turbines at schools with swimming pools, and an energy reduction program that includes behavioral changes. The multi-year projections assume that these reductions remain in place.

6000-6999 Capital Outlay This category records the purchase of new and replacement capital equipment for instructional and non-instructional use. Generally such costs no longer appear in the General Fund. In 2003-2004, certain capital items associated with the Gardner and Pioneer fires were recorded in Fund 03. In 2004-2005 there is a remaining budget in Fund 03 for fire related expenses. These costs are offset with insurance proceeds.

7000-7299 Other Outgo This category primarily reflects the transfer of an amount to the Charter School in lieu of property taxes. It also includes a transfer of Revenue Limit funding to the Central County Occupational Center (CCOC) at the Metropolitan Education District (MetroED). This is funding generated by students attending the Capitol High School program at CCOC. Funding is generated by ADA claimed and received by SJUSD.

7300-7399 Direct Support/Indirect Costs Direct Support Costs are direct costs for services or products. Costs are accumulated in a service program and are then distributed to user programs. An example is the allocation of administrative, maintenance, and operations costs to Special Education.

Indirect Costs reflect the cost of district administration. Such costs include data processing, payroll, personnel, accounting, budgeting, purchasing, as well as those maintenance and



operations costs that are associated with district administration activities. The formula for the calculation of the indirect cost rate is determined by the state and the rate is certified each year by the state. The indirect cost rate for 2005-2006 is 5.01%. It is applied to restricted programs and the amount collected offsets central administration costs in the Unrestricted General Fund.

OTHER SOURCES AND USES

Contributions to Restricted Programs The Unrestricted General Fund contributes amounts to restricted programs either because there is a legal requirement to do so, or a restricted program has received insufficient revenues to fund necessary activities. In this last case the program is said to encroach on the Unrestricted General Fund. In 2002-2003 and again in 2003-2004 legislation permitted school districts to move categorical ending balances to the unrestricted general fund. This was recorded as a contribution from restricted to unrestricted. In 2004-2005 and beyond there is no provision in the law that allows the district to recapture restricted balances to help balance the Unrestricted General Fund.

Transfers In The budget will be partially balanced by a transfer from Fund 17, Special Reserve. This transfer will be repaid when mandated cost reimbursements resume. In 2004-2005 the required transfer is projected to be $5,720,000 and in 2005-2006 it is projected at $1,500,000.

This is a change in presentation from the Third Interim report. At that time the presentation-maintained the targeted reserves in Fund 17, and showed the shortfall in Fund 03. The state software for the Adopted Budget does not permit this treatment of the shortfall. Fund 03 therefore now shows as balanced in 2004-05 and 2005-06, however the targeted reserves are no longer met in Fund 17.

EXTRAORDINARY ITEMS

Fires at Gardner Elementary School and Pioneer High School In late 2003 there were two school fires, for which the District has received $5,438,971 (to date) in insurance proceeds. Of this amount, $749,438 has been spent over two years in Fund 03 for such items as site clean-up, replacement of books and supplies and student transportation to interim housing. The remaining insurance proceeds have been transferred to the Building Fund for reconstruction of school buildings. All—future anticipated fire insurance proceeds will be for building reconstruction and will be recorded in the Building Fund.

Supplies MATERIALS/SUPPLIES - NON SCHOOL SITES FUEL

Services & Other Operating

4310 4314-16

TRAVEL & CONFERENCE 5210 DUES & MEMEBERSHIPS 5310 INSURANCE - Broker Fee 5810 PROFESSIONAL SERVICES 5810 TRANSPORTATION CONTRACTS 5813

LEGAL COST (SPECIAL ED) 5820 SELF-INSURED CLAIMS 5821 SPECIAL EDUCATION CONTRACTS 5822

TOTAL DOLLAR BUDGETS ELECTION EXPENSE 5835 $42,000 INSURANCE PREMIUMS 5450 $496,919 LEGAL COST (UNRESTR. CENTRAL BUDGET) 5820

PER STUDENT ALLOCATIONS Fund/Prou MATERIALS/SUPPLIES - SCHOOL SITES 03-069 -Elementary $5 -Middle $6 -High $9

Fund/Resr MATERIALS/SUPPLIES - SCHOOL SITES 06-6300 -Elementary $10

-Middle $11 -High $17

0.00% 0.00% Budget allocations will be kept flat 0.00% 0.00%

0.00% 0.00% Budget allocations will be kept flat 0.00% 0.00% Budget allocations will be kept flat 0.00% 0. 00% $69,000 in 04-05 0.00% 0.00% Budget allocations will be kept flat 0.00% 0.00% # of routes will be reduced (Home to School)

0.00% 0.00% 0.00% 0.000/0 2.00% 2.00%

$188,000 $80,000 $0 Parcel tax 05-06, regular board election 06-07 $391,314 $391,394 $391,394

0.00% 0.00% 0.00% Legal budgets will again be centralized, redistributed, and monitored in 05-06

$5 $5 $5 In 04-05 a new method was established to allocated

$6 $6 $6 funds to sites. Prior to 04-05 tis allocation has come

$9 $9 $9 from fund 03

$10 $10 $10 $11 $11 $11 $17 $17 $17

0.00% 0.00%

0.00% 0.00% 0. 00% 0.00% 0.00%

5.00% 0.00% 5.00%

MULTI-YEAR ASSUMPTIONS

OBJECT 2004-2005 2005-06 2006-07 2007-08

31,360 30,644 29,881 29,081 29,889 29,266 28,479 27,717

2004-2005 ADA is being revised to earlier P-2 date. $ 4,947.99 $ 5,158.99 $ 5,323.99 $ 5,467.99 $ 4,841.94 $ 5,100.59 $ 5,263.72 $ 5,406.09

30,395 29,889 29,266 28,479 2.41% 4.230% 3.200% 2.700%

97.857% 98.868% 98.868% 98.868% $ 49.71 $ 1,455,893

2.41% 4.230% 3.200% 2.700%

- $ - $ 118.00 $ 117.00 $ 116.00 $ 115.00

20.00 21.00 $ 22.00 $ 23.00

REVENUE October Enrollment P-2 ADA (SJUSD K-12)

Base Revenue Limit per ADA Funded Base Revenue Limit per ADA Revenue Limit ADA (SJUSD K-12) REVENUE LIMIT COLA DEFICIT FACTOR Revenue Limit per ADA (each 1%) Est. Revenue for each 1% COLA CATEGORICAL COLA MANDATED COSTS LOTTERY (UNRESTRICTED) per ADA LOTTERY (RESTRICTED) per ADA

Comments

50 Additional ADA recognized in 05-06 Revenue

Revenue based on prior year, when declining

EXPENDITURES

EMPLOYER RATES STRS RATE PERS RATE MEDICARE SOCIAL SECURITY INCOME PROTECTION U/I W/C RETIREMENT PERS REDUCTION RATE

Classified Salary Total Rates Certificated Salary Total Rates

PERCENT INCREASES Salaries & Benefits

UFA Step Increase SJTA Formula Increase (estimated) AFSCME Step Increase AFSCME Salary Increase AFT Step Increase AFT Salary Increase CSEA Step Increase CSEA Salary Increase TRADES Step Increase TRADES Salary Increase SJAA Step Increase SJAA Salary Increase

OBJECT

3101/2 8.25% 3201/2 9.9520/0 3301/2 1.45% 3301/2 6.20% 3401/2 0.27% 3501/2 0.65% 3601/2 2.45% 3701/2 0.33% 3801/2 3.068%

24.370% 13.400%

2005-06 2006-07 2007-08

10.25% 10.25% 10.25% 9.116% 9.116% 9.116%

1.45% 1.45% 1.45% 6.20% 6.20% 6.20 0/0 0.27% 0.27% 0.27% 0.45% 0.45% 0.45% 2.45% 2.45% 2.45% 0.33% 0.33% 0.33%

3.904% 3.904% 3.904%

24.170% 24.170% 24.170% 15.200% 15.200% 15.200%

Comments

Incr. Benefit cost not paid by employee



Incr. Benefit cost not paid by employee The trades unit does not have steps 04-05 incr. Benefit cost paid by employee


1.96% 1.96% 1.96% 4.66% 0.81%

1.16% 1.16% 1.16% 0.20% 0% 0% 0%

1.61% 1.61% 1.61% 1.15% 0% 0% 0%

1.10% 1.10% 1.10% 0.20% 0°/0 0% 0%

0 0/0 0% 0% 2.41% 0% 0% 0%

1.80% 1.80% 1.80% 0.00% 0% 0% 0%

FOUNDATION % INCREASE KAISER % INCREASE DENTAL % INCREASE LIFE INSURANCE

3401/2 3401/2 3401/2 3401/2

1.76% 15.00% 7.60% 15.00% 5.00% 5.00% 0.00% 0.00%

15.000/0 Reflects savings in 05-06, but nationwide, health 1 15.00% cost trend is for double digit annual increases. Cost 5.00% reductions in future years require employee 0.00% negotiations.


GENERAL FUND SACS FUND 01

UNRESTRICTED GENERAL FUND (FUND 03) REVENUE & EXPENSE SUMMARY

REVENUES

2004/05 EST. ACTUAL

2005/06 BUDGET

RESOURCE TITLE 0000 Property Taxes 126,142,759 126,142,759 0000 State Support 25,630,295 30,653,868 0000 Transfer to Special Education -4,068,935 -4,224,468 0000 Transfer to ROC/P -630,077 -630,077 0000 Transfer to Community Day School -543,376 -786,669 0000 Transfer to Charter School (Summer School) 1 -108,809 0 0000 PERS Reduction Transfer 647,615 660,693

Total Revenue Limit 147,069,472 151,816,106

0000 MediCal Administrative Activities 610,389 1,200,000 Total Federal 610,389 1,200,000

1110 State Lottery 4,122,162 3,964,428 0000 Mandated Costs 2 631,074 0 1300 K-3 Class Size Reduction 6,613,856 6,672,300 0000 Buy Back Day 3 1,245,228 0 0000 Other State Revenue 304,467 209,327

Total Other State 12,916,787 10,846,055

0000 Interest 1,000,000 700,000 0000 Leases and Rentals 700,000 700,000 0000 Other Local Revenue 733,622 1,532,024

Total Local Revenue 2,433,622 2,932,024

TOTAL REVENUES 163,030,270 166,794,185

EXPENDITURES OBJECT TITLE

1000-1999 Certificated Salaries 87,130,989 86,808,116 2000-2999 Classified Salaries 16,792,845 16,583,147 3000-3999 Employee Benefits 38,472,684 39,404,577 4000-4999 Books and Supplies 2,991,277 1,373,920 5000-5999 Services, Other Operating Exp. 6,661,604 5,798,669 7000-7299 Tuition and Transfers to Other Agencies 1,766,353 1,766,353 7300-7399 Indirect Cost -10,670,955 -10,431,119 7400-7499 Capital Lease Payments 25,200 25,200

TOTAL EXPENDITURES 143,169,997 141,328,863

REVENUES MINUS EXPENDITURES 19,860,273 25,465,322

NOTES 1 The Charter School has applied for direct funding. Their summer school revenues will no longer flow through the

district, commencing in 2005/2006.

2 The governor's budget proposal does not contain funding for mandated costs.

3 Buyback funding is rolled into a restricted categorical block grant in 2005-2006



UNRESTRICTED GENERAL FUND (FUND 03)

OTHER FINANCING SOURCES/USES

TOTAL OTHER FINANCING SOURCES/USES

TRANSFERS IN AND OTHER SOURCES

TRANSFERS OUT 7600-7699 Transfer to Building Fund (Fire Insurance) 362,280 0

CONTRIBUTIONS

EXTRAORDINARY REVENUE

NET INCREASE (DECREASE) IN FUND BALANCE 223,475 11,970 BEGINNING BALANCE 785,111 1,008,586 ENDING BALANCE 1,008,586 1,020,556

COMPONENTS OF ENDING BALANCE Revolving Cash 120,000 120,000 Stores 60,000 60,000 School Site Carryover 800,000 800,000 Prepaid Expense Economic Uncertainties 28,586 40,556

Transfer In from Contingency (Fund 17) 1 5,720,000 1,500,000 Transfer In from Cafeteria Fund 253,035 300,000

8980 Special Education 18,642,219 19,213,812 8981 Restricted Maintenance 5,145,793 6,595,706 8984 Special Education Transportation 1,881,245 1,420,292 8985 Community Day School 275,223 23,542 8990 National Board Certification 1,030 0

8979 Fire Insurance Proceeds 697,957 0

2004/05 2005/06 EST ACTUAL BUDGET

Total Transfers In 5,973,035 1,800,000

Total Transfers Out and Contributions 25,945,510 27,253,352

-19,636,798 -25,453,352

1,008,586 1,020,556

NOTES 1 Contribution from Fund 17, Special Reserve, indicates amount required to keep the ending fund balance in Fund 03

positive. This is a change in presentation from the Third Interim report. The overall impact on the Districts reserves is unchanged.



UNRESTRICTED GENERAL FUND (FUND 03) MULTI-YEAR PROJECTIONS

P-2 ADA (Excluding Charter) EFFECTIVE COLA

REVENUES RESOURCE TITLE

2003/04 ACTUAL

2004/05 EST ACTUAL

2005/06 BUDGET

2006/07 PROJECTED

2007/08 PROJECTED

30,392 1.86%

29,889 3.76%

29,226 5.34%

28,479 3.20%

27,717 2.70%

0000 Revenue Limit 143,974,408 147,069,472 151,816,106 153,052,566 153,054,199 0000 Federal 669,930 610,389 1,200,000 1,200,000 1,200,000

Various Other State 12,535,414 12,916,787 10,846,055 10,653,170 10,443,952 0000 Local Revenue 2,147,312 2,433,622 2,932,024 1,988,454 1,988,454

TOTAL REVENUES 159,327,064 163,030,270 166,794,185 166,894,190 166,686,605


1000-1999 Certificated Salaries 85,211,397 87,130,989 86,808,116 86,120,231 85,709,088 2000-2999 Classified Salaries 17,759,598 16,792,845 16,583,147 16,685,465 16,718,010 3000-3999 Employee Benefits 35,997,921 38,472,684 39,404,577 41,513,533 44,420,095 4000-4999 Books and Supplies 2,766,588 2,991,277 1,373,920 1,373,920 1,373,920 5000-5999 Services, Other Op. Exp. 8,449,288 6,661,604 5,798,669 6,921,359 6,841,359 7000-7299 Tuition and Transfers 1,704,880 1,766,353 1,766,353 1,801,680 1,837,714 7300-7399 Indirect Cost -10,691,322 -10,670,955 -10,431,119 -10,431,119 -10,431,119 7600-7699 Capital Lease Payments 0 25,200 25,200 0 0

TOTAL EXPENDITURES 141,198,350 143,169,997 141,328,863 143,985,069 146,469,067

REVENUES MINUS EXPENDITURES 18,128,714 19,860,273 25,465,322 22,909,121 20,217,538

OTHER FINANCING SOURCES AND USES TRANSFERS IN 8910-8929 Trf from Reserves 1,200,000 5,720,000 1,500,000 0 0 8910-8929 Trf from Cafeteria Fund 0 253,035 300,000 0 0 8910-8929 Insurance Proceeds 0 0 0 0 0

1,200,000 5,973,035 1,800,000 0 0 TRANSFERS OUT 7600-7699 Trf to Buiding Fund (Fire) 0 362,280 0 0 0

CONTRIBUTIONS 8980 Special Education 16,908,471 18,642,219 19,213,812 20,174,503 21,183,228 8981 Restricted Maintenance 5,009,478 5,145,793 6,595,706 6,595,706 6,595,706 8984 Special Ed. Transportation 1,524,476 1,881,245 1,420,292 1,491,307 1,565,872 8985 Community Day School 81,686 275,223 23,542 0 0 8990 To/from other Categorical -1,854,715 1,030 0 0 0

Total 21,669,396 25,945,510 27,253,352 28,261,515 29,344,806

EXTRAORDINARY REVENUE 8979 Fire Insurance Proceeds 413,761 697,957

TOTAL OTHER SOURCES AND (USES) -20,469,396 -19,636,798 -25,453,352 -28,261,515 -29,344,806

CHANGE IN FUND BALANCE -2,340,682 223,475 11,970 -5,352,394 -9,127,268 BEGINNING BALANCE 2,712,032 785,111 1,008,586 1,020,556 -4,331,838 ENDING BALANCE 371,350 1,008,586 1,020,556 -4,331,838 -13,459,106

COMPONENTS OF ENDING BALANCE Revolving Cash 120,000 120,000 120,000 120,000 120,000 Stores 57,788 60,000 60,000 60,000 60,000 School Site Carryover 800,000 800,000 800,000 800,000 Prepaid Expenditures 0 0 0 0 0 Economic Uncertainties 607,323 28,586 40,556 -5,311,838 -14,439,106

785,111 1,008,586 1,020,556 -4,331,838 -13,459,106

Restricted General Fund (06)

- Comments - Restricted Summary

• Community Day • Routine Repair & Maintenance Program • Special Education • Categorical Programs • Deseg- Targeted Instructional Improvement Grant

Transportation Regional Occupational Center/Programs (ROC/P) Vehicle Repair/Fleet Maintenance

• Federal Magnet Schools Assistance program


GENERAL FUND RESTRICTED RESOURCES (FUND 06) COMMENTS •

Restricted programs or activities within the General Fund must be identified, accounted for and reported separately. This requirement means that General Fund activities are separated into restricted and unrestricted segments. Restricted activities are funded from legally restricted revenue sources or from funds that are restricted by the donor for specific purposes. Programs funded from a combination of restricted and unrestricted funding (such as Special Education) are reported as restricted.

Federal Resources Around twenty-six percent of restricted funding comes from federal sources. Major programs are the "No Child Left Behind" programs (Title I - V) and Special Education.

State Resources About fifty-five percent of restricted funding is received from State sources. The largest category is Desegregation (now referred to as the Targeted Instructional Improvement Grant), followed by Special Education, School Improvement, Economic Impact Aid, and Transportation.

The state permits "flexibility transfers" between certain categorical programs. The district takes advantage of these flexibility provisions to support transportation. In 2005-2006 the state will place a number of resources into block grants. Additional flexibility provisions will be available. The district proposes to use some of this flexibility to support transportation.

Local Resources The district is also supported by local grants and donations. Funding is received from the City of San Jose in support of homework centers and other initiatives. Many other large and small contributors support the District, most notably Applied Materials. Fundraisers and other local donations are recorded in this category.

Contributions The Unrestricted General Fund contributes funds to the Restricted General Fund either because there is a legal requirement to do so, or program costs exceed available funding (for example, Special Education). Major contributions are for Routine Repair and Maintenance, Special Education and Special Education Transportation.

Revenue Limit Transfers The district also transfers funds generated through the Revenue Limit to programs serving the students generating the funds by their daily attendance. There are Revenue Limit transfers for Special Education, Community Day School, and Regional Occupational Centers and Programs (ROC/P).

Report Summaries The following pages contain separate reports for Community Day School, Routine Repair and Maintenance, Special Education, Targeted Instructional Improvement (TIIG), Transportation, Vehicle Repair, Federal Magnet, as well as pass-through funding for ROC/P. All other restricted funding, which includes Title 1, School Improvement, and Economic Impact Aid, are reported in the section "Categorical Programs".

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COMMUNITY DAY SCHOOL REVENUE AND EXPENSE SUMMARY

Community Day Schools are established pursuant to Education Code Sections 48660-48667. They serve expelled students and students referred by a school attendance review board or other district level referral process. Funding for Community Day Schools is received through the Revenue Limit. The State requires that such funds be set aside for Community Day School activities in the restricted General Fund. SJUSD operates two Community Day Schools: San Jose Community Day High School and San Jose Community Day Middle School. Students are either served by San Jose Unified or by the Santa Clara County Office of Education (SCCOE). The SCCOE charges $2,950 in excess costs for each student served.

2004/05 2005/06 ESTIMATED ADOPTED

NOTES ACTUAL BUDGET ADA Assumption

REVENUES OBJECT TITLE

8091 Revenue Limit

Si COMMUNITY SCHOOL EXPENDITURES OBJECT TITLE

1000-1999 Certificated Salaries 2000-2999 Classified Salaries 3000-3999 Employee Benefits 4000-4999 Supplies 5000-5999 Services

SJ COMMUNITY SCHOOL EXPENDITURES

Interagency Transfers

46

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85

786,669 543,376

387,703

80,809 177,470

6,716 18,401

786,669

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184,516 6,716

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REVENUE MINUS EXPENSE

OTHER SOURCES AND USES Contributions

8985 Contribution from Unrestricted

BEGINNING BALANCE ENDING BALANCE

NOTES: 1 Payment to SCCOE represents excess costs charged by the County Office of Education for SJUSD students served

in their programs



COMMUNITY DAY SCHOOL MULTI-YEAR PROJECTION OF INCOME AND EXPENSE

NOTE

2003/04 UNAUDITED

ACTUAL

2004/05 EST

ACTUAL

2005/06 ADOPTED BUDGET

2006/07

PROJECTED

2007/2008

PROJECTED ADA Assumption 1 70.14 46 85 95 95


2430 Restricted Revenue Limit 548,560 543,376 786,669 909,019 932,341

548,560 543,376 786,669 909,019 932,341

TOTAL REVENUE & BEGINNING BALANCE 548,560 543,376 786,669 909,019 932,341

SJ COMMUNITY SCHOOL EXPENDITURES OBJECT TITLE

1000-1999 Certificated Salaries 614,474 387,703 442,169 509,015 524,285

2000-2999 Classified Salaries 111,474 80,809 87,609 100,853 103,879

3000-3999 Employee Benefits 211,861 177,470 184,516 212,410 218,783

4000-4999 Supplies 5,608 6,716 6,716 7,731 7,963

5000-5999 Services 5,370 18,401 18,401 21,183 21,818

SJ COMMUNITY SCHOOL EXPENDITURES 948,787 671,099 739,411 851,193 876,728

OTHER EXPENDITURES 7142 Excess Costs SCCOE 2 100,836 147,500 70,800 60,000 60,000

5710 Interprogram Transfer 3 -419,377 0 0 0 0

REVENUES MINUS EXPENSE -81,686 -275,223 -23,542 -2,174 -4,387

Contributions 81,686 275,223 23,542 2,174 4,387 8985 Contrib. from Unrestricted

CHANGE IN FUND BALANCE 0 0 0 0 0

BEGINNING BALANCE 0 0 0 0 0

ENDING BALANCE 0 0 0 0 0

NOTES: 1 ADA assumptions reflect projections of number of students served by SCCOE and numbers served by SJUSD 2 Payment to SCCOE represents excess costs charged by the County Office of Education for SJUSD students served in

3 This represents qualified costs chared to the TIIG grant



ROUTINE REPAIR AND MAINTENANCE REVENUE AND EXPENSE SUMMARY

The District is required to establish a restricted account within it's General Fund for routine repair and onging maintenance purposes. A part of Fund 06 has been established to record such activities. The District is required to contribute a minimum of 3% of the General Fund expenditure budget toward repair and maintenance activites. One half of one percent is contributed to the Deferred Maintenance Fund and two and a half percent is contributed here in each fiscal year for 20 years until fiscal year 2017-2018. The three percent requirement was reduced to two percent for 2003-04 and 2004-05 only.


OTHER RESOURCES/TRANSFERS RESOURCE TITLE

8100 Transfer In - Restricted General Fund 03 5,145,793 6,595,706 TOTAL REVENUES 5,145,793 6,595,706


2000-2999 Classified Salaries 2,556,947 3000-3999 Employee Benefits 992,945 4000-4999 Materials & Supplies 800,000 5000-5999 Prof/Legal/Consultant/Other Services 688,667 7000-7999 Indirect Cost 271,074

TOTAL EXPENDITURES 5,309,633

REVENUES MINUS EXPENDITURES -163,840 BEGINNING BALANCE 163,840 ENDING BALANCE 0

2,900,249 1,457,856

950,868 950,000 336,733

6,595,706

0 0 0

ROUTINE RESTRICTED MAINTENANCE ACCOUNT CERTIFICATION Transfer from General Fund 03 Transfer from Measure F Bond Fund 23 to Deferred Maintenance

Total amount budgeted for Maintenance

6,595,706 =2.5% of(B) 1,322,354 =0.5% of(B) 7,918,060

5,145,793 =2% of (A) 1,322,354 =0.51% of (A) 6,468,147

Adopted General Fund Expenditure Budget: Restricted Expenditure Budget Unrestricted Expenditure Budget

Required Contribution to Maintenance: Restricted Routine Maintenance Deferred Maintenance

115,502,002 141,787,672

Total 257,289,674 (A)

5,145,793 = 2% of (A) 1,286,448 =0.5% of (A) 6,432,242

121,559,108 142,054,738 263,613,846 (B)

6,590,346 =2.5% of (B) 1,318,069 =0.5% of (B) 7,908,415



ROUTINE REPAIR AND MAINTENANCE MULTI-YEAR PROJECTION OF INCOME AND EXPENSE

2003/04 ACTUAL

2004/05 EST ACTUAL

2005/06 BUDGET

2006/07 PROJECTED

2007/08 PROJECTED


8100 Trf In - General Fund 03 5,009,478 5,145,793 6,595,706 6,595,706 6,595,706 TOTAL REVENUES 5,009,478 5,145,793 6,595,706 6,595,706 6,595,706


2000-2999 Classified Salaries 2,565,063 2,556,947 2,900,249 3,029,251 3,059,544 3000-3999 Employee Benefits 960,135 992,945 1,457,856 1,572,435 1,588,159 4000-4999 Materials & Supplies 594,528 800,000 950,868 707,287 661,270 5000-5999 Prof/Legal/Other Services 738,247 688,667 950,000 950,000 950,000 7000-7999 Indirect Cost 273,504 271,074 336,733 336,733 336,733


REVENUES MINUS EXPENDITURES -121,999 -163,840 0 0 0 BEGINNING BALANCE 285,839 163,840 0 0 0 ENDING BALANCE 163,840 0 0 0 0

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SPECIAL EDUCATION REVENUE AND EXPENSE SUMMARY

The Special Education program records activities and/or services to students with exceptional needs who are assigned individualized education plans (IEPs). The activities and/or services include distictive techniques, materials, and arrangements to suit the student's learning needs. The Special Education program pages account for all funding available for Special Education. This includes federal resources 3310-3410 and state resource 6500.

REVENUES STATE FUNDING FORMULA REVENUE Resource/Object

2004/05 2005/06 NOTES EST ACTUAL BUDGET

6500/8097 Taxes Transfer 2,516,703 2,387,002 3310/8181 IDEA Basic Local Assistance 4,946,899 4,946,899 6500/8792 Special Education Apportioment 6,042,765 6,591,464

13,506,367 13,925,365 OTHER REVENUE SOURCES Revenue Limit

6500/8091 Revenue Limit Trf for SDC Students 4,068,935 4,224,468 Other State

6500/8792 Program Specialist/Out of Home Care 341,271 348,404 6500/8710 Inter-District Tuition (Selpa V & VI) 35,000 35,000

376,271 383,404 Other Federal

3315/8182 IDEA Preschool Grant 133,535 133,535 3320/8182 IDEA Preschool Local Entitlement 247,721 247,721 3340/8182 IDEA Local Staff Development Grants 15,605 15,605 3345/8182 IDEA Preschool Staff Development 3,127 3,127 3360/8590 IDEA Low Incidence Entitlement 7,415 7,415 3405/8590 Special Ed - Workability I, Part B 375,147 296,460

782,550 703,863

TOTAL REVENUES 18,734,123 19,237,100


1000-1999 Certificated Salaries 14,492,879 14,918,434 2000-2999 Classified Salaries 5,419,119 5,710,126 3000-3999 Benefits 6,877,167 6,998,690 4000-4999 Books and Supplies 71,394 258,361 5000-5999 Services & Other Oper Exp 3,980,480 4,075,716

7110 Inter-District Tuition(Selpa V & VI) 20,000 20,000 7311 Indirect Cost 1,647,983 1,602,265 7371 Direct Costs 4,867,320 4,867,320


REVENUES MINUS EXPENDITURES 6500/8980 Contribution from Fund 03 18,642,219 19,213,812

BEGINNING BALANCE 0 0 ENDING BALANCE 0 0



SPECIAL EDUCATION MULTI-YEAR PROJECTION OF INCOME AND EXPENSE


2003/2004 ACTUAL

2004/2005 EST ACTUAL

2005/2006 BUDGET

2006/2007 PROJECTED

2007/2008 PROJECTED

8090-8097 Revenue Limit 6,705,292 6,585,638 6,611,470 6,836,260 7,020,839

8100-8299 Federal Programs 4,575,072 5,346,887 5,346,887 5,400,356 5,454,359

8300-8599 State Programs 288,080 382,562 303,875 306,914 309,983

8600-8799 Local/Interagency 6,632,943 6,419,036 6,974,868 7,044,617 7,115,063

18,201,385 18,734,123 19,237,100 19,588,146 19,900,244

EXPENDITURES OBJECT TITLE 1000-1999 Certificated Salaries 14,587,365 14,492,879 14,918,434 15,216,803 15,521,139

2000-2999 Classified Salaries 4,802,060 5,419,119 5,710,126 5,824,329 5,940,816

3000-3999 Benefits 5,969,654 6,877,167 6,998,690 7,348,624 7,716,055

4000-4999 Books and Supplies 85,412 71,394 258,361 260,945 263,554

5000-5999 Services 3,015,347 3,980,480 4,075,716 4,000,000 4,000,000

7110 Inter-Distr. Tuition 15,421 20,000 20,000 30,000 30,000

7311 Indirect Cost 1,767,280 1,647,983 1,602,265 1,632,535 1,672,078

7311 Direct Cost 4,867,320 4,867,320 4,867,320 4,867,320 4,867,320


REVENUE MINUS EXPENSE -16,908,474 -18,642,219 -19,213,812 -19,592,410 -20,110,718

CONTRIBUTIONS 8900-8999 From Unrestricted 16,908,474 18,642,219 19,213,812 19,592,410 20,110,718





CATEGORICAL PROGRAMS REVENUE AND EXPENSE SUMMARY

REVENUES

2004/05 EST. ACTUAL

2005/06 BUDGET

RESOURCE OBJECT TITLE 3000-5999 8100-8299 Federal 16,969,571 16,682,202 6000-8999 8300-8599 State 14,717,203 15,179,484 9000-9999 8600-8799 Local 4,457,133 3,338,584

TOTAL REVENUES 36,143,907 35,200,270


1000-1999 Certificated Salaries 13,461,658 13,650,029 2000-2999 Classified Salaries 5,407,132 5,579,854 3000-3999 Employee Benefits 3,961,310 4,363,722 4000-4999 Books and Supplies 3,815,270 5,414,343 5000-5999 Services, Other Operating Exp. 6,496,656 7,551,321 6000-6999 Capital Outlay 1,211 0 7000-7399 Other Outgo 1,103,185 1,042,937


REVENUES MINUS EXPENDITURES 1,897,485 -2,401,936

CONTRIBUTIONS 8984 Special Education Transportation -387,493 -590,871 8990 To/From Other Categoricals 1,030 0

Total Transfers Out and Contributions -386,463 -590,871

NET INCREASE (DECREASE) IN FUND BALANCE 1,511,022 -2,992,807 BEGINNING BALANCE 1,565,615 3,076,637 ENDING BALANCE 3,076,637 83,830



CATEGORICAL PROGRAMS MULTI-YEAR PROJECTION OF INCOME AND EXPENSE


2003/04 ACTUAL

2004/05 EST ACTUAL

2005/06 BUDGET

2006/07 PROJECTED

2007/08 PROJECTED

8100-8299 Federal 10,867,902 16,969,571 16,682,202 17,216,032 17,680,865 8300-8599 State 10,910,637 14,717,203 15,179,484 15,821,576 16,490,829 8600-8799 Local/Interagency 3,779,134 4,457,133 3,338,584 3,445,419 3,538,445

TOTAL REVENUES 25,557,673 36,143,907 35,200,270 36,483,027 37,710,139


1000-1999 Certificated Salaries 7,182,487 13,461,658 13,650,029 13,854,779 14,062,601 2000-2999 Classified Salaries 4,297,216 5,407,132 5,579,854 5,663,552 5,748,505 3000-3999 Employee Benefits 2,818,759 3,961,310 4,363,722 4,800,094 5,280,104 4000-4999 Books and Supplies 7,169,894 3,815,270 5,414,343 3,946,317 4,203,613 5000-5999 Services, Other Op. Exp. 2,395,482 6,496,656 7,551,321 6,574,298 6,752,391 6000-6999 Capital Outlay 0 1,211 0 0 0 7300-7399 Indirect Cost 918,101 1,103,185 1,042,937 1,042,937 1,042,937


REVENUES MINUS EXPENDITURES 775,734 1,897,485 -2,401,936 601,050 619,989

CONTRIBUTIONS 8984 Sp. Ed. Transportation -645,821 -387,493 -590,871 -608,597 -626,855 8990 To/from Fund 03 -1,854,716 1,030 0 0 0

Total -2,500,537 -386,463 -590,871 -608,597 -626,855

CHANGE IN FUND BALANCE -1,724,803 1,511,022 -2,992,807 -7,547 -6,866 BEGINNING BALANCE 3,290,419 1,565,615 3,076,637 83,830 76,283 ENDING BALANCE 1,565,615 3,076,637 83,830 76,283 69,416



TARGETED INSTRUCTIONAL IMPROVEMENT GRANT REVENUE AND EXPENSE SUMMARY

The Targeted Instructional Improvement Grant (TIIG) replaces funding for court-ordered and voluntary desegregation programs. Funds are allocated on a per student basis to individual districts based on the amount received in 2000-01 for desegregation. Funds must first be used on any court-ordered desegregation program if the order exists and is still in force. In May 2003 the plaintiffs and the district entered into a settlement agreement, adopting a voluntary integration plan and releasing the district from court oversight. The district's voluntary integration plan is available on the district web site at www.sjusd.org . Funding from the TIIG grant is used to support the voluntary integration plan and to support the district's lowest performing students.

Pursuant to recent legislation (AB 825) the TIIG funds will be incorporated in the Targeted Instructional Improvement Block Grant in 2005-2006. Because of this change, the resource number will change to 7394 in 2005-2006.

REVENUES RESOURCE OBJECT TITLE 7045/7394 8590 Targeted Instructional Improvement

2004/05 EST ACTUAL

2005/06 BUDGET

Grant Program 32,362,725 32,995,776 TOTAL REVENUES 32,362,725 32,995,776


1000-1999 Certificated Salaries 12,631,993 11,786,133 2000-2999 Classified Salaries 5,424,240 5,071,221 3000-3999 Employee Benefits 5,319,572 5,290,085 4000-4999 Books and Supplies 870,079 3,157,651 5000-5999 Services, Other Operating Exp. 3,385,237 3,955,765 5000-5999 Direct Cost of Transportation 2,941,537 1,860,701

7310 Indirect Cost 1,652,225 1,574,220 TOTAL EXPENDITURES 32,224,883 32,695,776

REVENUES MINUS EXPENDITURES 137,842 300,000

OTHER FINANCING SOURCES TRANSFERS OUT

7611 Transfer Out-Child Development Fund 137,842 300,000

CHANGE IN FUND BALANCE 0 0 BEGINNING BALANCE 0 0 ENDING BALANCE 0 0



TARGETED INSTRUCTIONAL IMPROVEMENT GRANT MULTI-YEAR PROJECTION OF INCOME AND EXPENSE

2003/04 ACTUAL

2004/05 EST ACTUAL

2005/06 BUDGET

2006/07 PROJECTED

2007/08 PROJECTED

REVENUES RESOURCE OBJECT TITLE

7045/7394 8590 TIIG 32,088,289 32,362,725 32,995,776 33,186,572 33,176,375 TOTAL REVENUES 32,088,289 32,362,725 32,995,776 33,186,572 33,176,375


1000-1999 Certificated Salaries 11,252,334 12,631,993 11,786,133 12,080,786 12,382,806 2000-2999 Classified Salaries 5,285,944 5,424,240 5,071,221 5,198,002 5,327,952 3000-3999 Employee Benefits 4,949,127 5,319,572 5,290,085 5,422,337 5,557,895 4000-4999 Book and Supplies 1,643,111 870,079 3,157,651 3,828,588 3,179,995 5000-5999 Services, Other Op. Exp. 4,081,956 3,385,237 3,955,765 2,855,765 2,855,765 5000-5999 Direct Cost Transportation 2,933,811 2,941,537 1,860,701 1,917,771 1,989,126

7314 Indirect Cost 1,722,013 1,652,225 1,574,220 1,583,323 1,582,836 TOTAL EXPENDITURES 31,868,296 32,224,883 32,695,776 32,886,572 32,876,375

REVENUES MINUS EXPENDITURES 219,993 137,842 300,000 300,000 300,000

OTHER FINANCING SOURCES TRANSFERS OUT

7611 Trf to Child Develop Fund 219,993 137,842 300,000 300,000 300,000

CHANGE IN FUND BALANCE 0 0 0 0 0 BEGINNING BALANCE o 0 0 0 0 ENDING BALANCE 0 0 0 0 0



TRANSPORTATION REVENUE AND EXPENSE SUMMARY BY RESOURCE

The transportation pages show all activities related to home-to-school tansportation for regular K-12 students, as well as transportaion for Special Education students, when required by and individualized education plan (IEP). Special Education students who do not have transportation in an IEP are recorded under regular K-12 home-to-school. In 2005-2006 the district is reducing home-to-school transportation services and is implementing fees. It is projected that this will save over $800,000.

Home to School

2004/05 EST ACTUAL

Special Education

2004/05 EST ACTUAL

TOTAL

2004/05 EST ACTUAL

REVENUES RESOURCE 0131 TITLE

7230 8311 Regular Education 1,583,566 0 1,583,566 7240 8311 Special Education 0 1,061,975 1,061,975 7230 8699 Local Revenue 0 0 0

TOTAL REVENUES 1,583,566 1,061,975 2,645,541

EXPENDITURES OBJECT TITLE 2000-2999 Classified Salaries 1,222,120 153,435 1,375,555 3000-3999 Employee Benefits 552,651 79,865 632,516 4000-4999 Supplies 215,477 24,400 239,877 5000-5999 Services, OtherExp 1,885,736 2,799,272 4,685,008 5710-5750 Inter-Prog/Misc 475,952 0 475,952 5710-5750 Inter-Prog/Fleet Mtge 309,441 196,255 505,696 5710-5750 Inter-Prog/ Non-SH -539,798 -539,798

7316 Indirect Cost 95,670 155,219 250,889 7439 Debit Service 0 230,120 230.120

TOTAL 4,757,047 3,098,768 7,855,815

OTHER EXPENDITURES 5710-5750 Transfer Desegregation -2,941,536 0 -2,941,536


REVENUES MINUS EXPENDITURES -231,945 -2,036,793 -2,268,738

OTHER SOURCES/USES TRANSFERS IN

8998 Flexibility Transfer 231,945 155,548 387,493 8998 Categorical Block Grant

CONTRIBUTIONS 8984 Contribution Unrestricted 0 1,881,245 1,881,245

TOTAL OTHER SOURCES 231,945 2,036,793 2,268,738

BEGINNING BALANCE 0 0 0 ENDING BALANCE

Home to School

2005/06 BUDGET

Special Education

2005/06 BUDGET

TOTAL

2005/06 BUDGET

1,650,550 0 1,650,550 1,106,897 1,106,897

405,000 0 405,000 2,055,550 1,106,897 3,162,447

1,405,843 0 1,405,843 699,612 0 699,612 163,000 24,400 187,400 878,260 2,870,903 3,749,163 475,952 0 475,952 309,441 196,255 505,696

0 -539,798 -539,798 187,600 132,723 320,323

0 230,120 230,120 4,119,708 2,914,603 7,034,311

-1,860,701 0 -1,860,701

2,259,007 2,914,603 5,173,610

-203,457 -1,807,706 -2,011,163

115,335 166,035 281,370 88,122 221,379 309,501

0 1,420,292 1,420,292

203,457 1,807,706 2,011,163

0 0 0 0 0 0


GENERAL FUND RESTRICTED GENERAL FUND(FUND 06)

TRANSPORTATION MULTI-YEAR PROJECTION OF INCOME AND EXPENSE

2003/04 ACTUAL

2004/05 EST ACTUAL

2005/06 BUDGET

2006/07 PROJECTED

2007/08 PROJECTED


7230 Reg. Ed. Home to School 1,546,300 1,583,566 1,650,550 1,703,368 1,750,551 7240 Special Education 1,036,984 1,061,975 1,106,897 1,142,318 1,173,160 7230 Local Revenue 18,880 0 405,000 405,000 405,000

TOTAL REVENUES 2,602,164 2,645,541 3,162,447 3,250,685 3,328,711


2000-2999 Classified Salaries 1,415,538 1,375,555 1,405,843 1,443,801 1,482,783 3000-3999 Employee Benefits 645,342 632,517 699,612 718,502 737,901 4000-4999 Fuel/ Supplies 286,229 239,877 187,400 192,460 197,656 5000-5999 Services, Other Op. Exp 4,542,712 4,685,008 3,749,163 3,850,390 3,954,351

5710-5750 Inter-Prog/Misc. -179,590 -63,846 -63,846 -63,846 -63,846 5710-5750 Vehicle Repair 505,696 505,696 505,696 505,596 505,696

7316 Indirect Cost 260,225 250,889 320,323 320,323 320,323 7439 Debt Service 230,120 230,120 230,120 230,120 230,120

TOTAL 7,706,272 7,855,816 7,034,311 7,197,345 7,364,985

OTHER EXPENDITURES 5710-5750 Transfer in TIIG -2,933,811 -2,941,537 -1,860,701 -1,917,771 -1,989,126


REVENUES MINUS EXPENDITURES -2,170,297 -2,268,738 -2,011,163 -2,028,889 -2,047,147

OTHER SOURCES/USES TRANSFERS IN

8998 Flexibility Transfer 645,821 387,493 281,370 289,811 298,505 8998 Categorical Block Grant 0 0 309,501 318,786 328,350

645,821 387,493 590,871 608,597 626,855

CONTRIBUTIONS

8984 Fund 03 Unrestricted 1,524476 1,881,245 _1,420,292 1,420,292 1,420,292

1,524,476 1,881,245 1,420,292 1,420,292 1,420,292

TOTAL OTHER SOURCES AND USES 2,170,297 2,268,738 2,011,163 2,028,889 2,047,147

BEGINNING BALANCE 0 0 0 0 0 ENDING BALANCE 0 0 0 0 0


GENERAL FUND RESTRICTED GENERAL FUND (FUND 06) REGIONAL OCCUPATIONAL CENTER

REVENUE AND EXPENSE SUMMARY

Regional Occupational Classes and Programs (ROC/P) are conducted by the Metropolitan Education District (MetroED). MetroED was created under a Joint Powers Authority by six local school districts to provide vocational and adult education programs for high school students and adults in their geographic areas. Member districts are Campbell Union High School District, East Side Union High School District, Los Gatos-Saratoga Joint Union High School District, Milpitas Unified School District, San Jose Unified School District, and Santa Clara Unified School District. All income earned in this fund is transmitted to MetroED.

REVENUES

2004/05 EST. ACTUAL

2005/06 BUDGET

RESOURCE OBJECT TITLE 6350 8311 State Aid-Current Year 2,174,949 2,174,949

6350 8091 Beginning Teacher Incentive 0 0

6350 8091 Apprentice Hours Transfer 630,077 630,077

6360 8311 Pupils with Disabilities 0 0

TOTAL REVENUES 2,805,026 2,805,026

EXPENDITURES OBJECT TITLE 7223 Tuition 2,805,026 2,805,026


REVENUES MINUS EXPENDITURES 0 0

NET INCREASE (DECREASE) IN FUND BALANCE 0 0 BEGINNING BALANCE 0 0 ENDING BALANCE 0 0

San Jose Unifed School District Adopted Budget, 2005-2006

GENERAL FUND RESTRICTED GENERAL FUND (FUND 06) REGIONAL OCCUPATIONAL CENTER

MULTI-YEAR PROJECTIONS OF INCOME AND EXPENSE


2003/04 ACTUAL

2004/05 EST ACTUAL

2005/06 BUDGET

2006/07 PROJECTED

2007/08 PROJECTED

6350 State Aid 2,113,329 2,174,949 2,174,949 2,174,949 2,174,949

6350 Beg. Teacher Incentive 4,057 0 0 0 .0

6350 Apprentice Hours 813,856 630,077 630,077 630,077 630,077

6350 Pupils with Disabilites 0 0 0 0 0

TOTAL REVENUES 2,931,242 2,805,026 2,805,026 2,805,026 2,805,026

EXPENDITURES OBJECT TITLE 7223 Transfer to JPA 2,910,922 2,805,026 2,805,026 2,805,026 2,805,026


REVENUES MINUS EXPENDITURES 20,320 0 0 0 0

CHANGE IN FUND BALANCE 20,320 0 0 0 0

BEGINNING BALANCE -20,320 0 0 0 0




VEHICLE REPAIR/FLEET MAINTENANCE REVENUE AND EXPENSE SUMMARY

The vehicle repair and fleet maintenance program was established to provide fuel and maintenance for district buses, vans and other vehices. Departments are assessed a fee per vehicle, which provides fuel, maintenance and eventually, vehicle replacement

REVENUE RESOURCE OBJECT TITLE

9210 8699 Local/ Outside Revenue

TOTAL REVENUES

EXPENDITURES OBJECT TITLE 2000-2999 Classified Salaries 3000-3999 Employee Benefits

4000-4999 Shop Supplies 5000-5999 Services, Other Operating Expenses

SUBTOTAL

INTERPROGRAM/INTERFUND TRANSFERS

2004/05 EST ACTUAL

2005/06 BUDGET

55,000 55,000

55,000

334,339 126,949 349,440 160,482

55,000

333,116 126,949 350,663 160,482

971,210

0 -17,104

-441,564 -505,696

971,210

0 -17,104

-441,564 -505,696

5710-5750 Vehicle Repair-Misc.

5710-5750 Vehicle Repair-Cafeteria

5710-5750 Vehicle Repair-District

5710-5750 Vehicle Repair-Transportation SUBTOTAL

TOTAL EXPENDITURES

REVENUES MINUS EXPENDITURES

BEGINNING BALANCE ENDING BALANCE 1

-964,364

6,846

48,154

313,304 361,458

-964,364

6,846

48,154

361,458 409,612

NOTES 1 The ending balance is designated for vehicle repair and vehicle replacement



VEHICLE REPAIR/FLEET MAINTENANCE MULTI-YEAR PROJECTION OF INCOME AND EXPENSE

REVENUE RESOURCE TITLE

9210 Local/Outside Revenue 9210 Interest 9210 Prior Year Adjustment

TOTAL REVENUES


2000-2999 Classified Salaries 3000-3999 Employee Benefits 4000-4999 Supplies 5000-5999 Services, Other Op. Exp.

INTERPROGRAM/ INTERFUND TRANSFERS 5710-5750 Vehicle Repair-Misc. 5710-5750 Vehicle Repair-Cafeteria 5710-5750 Vehicle Repair-District 5710-5750 Vehicle Repair-Transp.

REVENUES MINUS EXPENSE

REVENUES MINUES EXPENDITURES

BEGINNING BALANCE ENDING BALANCE

NOTES

2003/04 ACTUAL

2004/05 EST ACTUAL

2005/06 BUDGET

2006/07 PROJECTED

2007/08 PROJECTED

75,635 -875

0

55,000 0 0

55,000 0 0

55,000 0 0

55,000 0 0

74,760

316,617 117,006 264,441 148,644

55,000

334,339 126,949 349,440 160,482

55,000

333,116 126,949 350,663 160,482

55,000

336,447 128,218 354,170 162,087

55,000

339,812 129,501 357,712 163,708

846,708

-532 -17,104

-453,864 -505,696

971,210

0 -17,104

-441,564 -505,696

971,210

0 -17,104

-441,564 -505,696

980,923

0 -17,104

-441,564 -505,696

990,732

0 -17,104

-441,564 -505,696

1

-977,196

-130,488

205,248

108,056 313,304

-964,364

6,846

48,154

313,304 361,458

-964,364

6,846

48,154

361,458 409,612

-964,364

16,559

38,441

409,612 448,053

-964,364

26,368

28,632

448,053 476,685

1 The ending balance is designated for vehicle repair and vehicle replacement



FEDERAL MAGNET REVENUE AND EXPENSE SUMMARY

The Magnet Schools Assistance Program (MSAP) is a federal program that provides grants to eligible districts to support magnet schools that are part of an approved desegregation plan. The MSAP grant ends in 2007.


5811 8290 Federal Magnet Schools

2004/05 EST ACTUAL

2005/06 BUDGET

Assistance Program 2,047,491 2,913,033 TOTAL REVENUES 2,047,491 2,913,033

EXPENDITURES OBJECT TITLE 1000-1999 Certificated Salaries 690,242 1,228,852 2000-2999 Classified Salaries 70,612 55,454 3000-3999 Employee Benefits 193,284 320,241 4000-4999 Books and Supplies 717,923 1,041,954 5000-5999 Services, Other Operating Exp. 247,646 153,312

7315 Indirect Costs 127,784 113,220 TOTAL EXPENDITURES 2,047,491 2,913,033


BEGINNING BALANCE 0 0 ENDING BALANCE

San Jose Unifed School District Adopted Budget, 2005-2006


FEDERAL MAGNET SCHOOLS ASSISTANCE GRANT MULTI-YEAR PROJECTION OF INCOME AND EXPENSE

2003/04 ACTUAL

2004/05 EST ACTUAL

2005/06 BUDGET

2006/07 PROJECTED

2007/08 PROJECTED


5811 8290 MSAP 2,335,368 2,047,491 2,913,033 2,351,690 0

2,335,368 2,047,491 2,913,033 2,351,690 0

TOTAL REVENUES


1000-1999 Certificated Salaries 808,662 690,242 1,228,852 1,259,573 0 2000-2999 Classified Salaries 37,162 70,612 55,454 56,840 0 3000-3999 Benefits 211,961 193,284 320,241 328,247 0 4000-4999 Books and Supplies 700,733 717,923 1,041,954 441,519 0 5000-5999 Svcs & Other Oper Exp 465,957 247,646 153,312 153,312 0

7315 Indirect Cost 110,893 127,784 113,220 112,199 0 TOTAL EXPENDITURES 2,335,368 2,047,491 2,913,033 2,351,690 0

REVENUES MINUS EXPENDITURES 0 0 0 0 0

BEGINNING BALANCE 0 0 0 ENDING BALANCE 0 0 0

Special Purpose Funds

- Fund Definitions


Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. The District maintains six special revenue funds:

1. FUND 09: The Charter School Fund accounts separately for activities of charter schools.

2. FUND 11: The Adult Education Fund is used to account for adult education programs maintained on behalf of the District by a joint powers authority.

3. FUND 12: The Child Development Fund is used to account separately for federal, state, and local revenues to operate child development programs.

4. Fund 13: The Cafeteria Fund is used to account for revenues received and expenditures made to operate the District's food service program.

5. FUND 14: The Deferred Maintenance Fund is used to account for major repair or replacement of District property, under the District's five-year plan.

6. FUND 17: The Special Reserve Fund is used to account for 2% economic uncertainty reserve. Prior to 2001-2002 this fund was referred to as the Contingency Fund

Capital Projects Funds are used to account for the acquisition or construction of major governmental general fixed assets. The District maintains four funds that are considered to be Building Funds according to state accounting requirements (funds 21-24). For state reporting purposed these funds are combined and are reported as Fund 21. Fund 25 accounts for Developer Fees. The District also maintains two funds established by the state to account for state revenues for school modernization (funds 30 and 35)

1 . FUND 21: The Building Fund is used to account for the acquisition of major governmental capital facilities and buildings from the sale of bond proceeds. The district operates segments within this fund. a) The Building Fund accounts for rentals and leases of District property b) The Child Care Facilities Fund is used to account separately for expenditures

associated with child care facilities displaced by class size reduction, as well as the lease income on those facilities

2. FUND 22: The Bond Fund accounts for proceeds of general obligations bonds (Measure C)

3. FUND 23: A second Bond Fund accounts for proceeds of the Measure F general obligation bonds.

4. FUND 24: The Certificates of Participation Fund (COP) is a mechanism to provide capital for the purchase of equipment, to finance construction or to refinance existing leases.

5. Fund 25: The Capital Facilities Fund is used to account for resources received from developer impact fees.

6. FUND 30: The School Lease-Purchase Fund accounts for state modernization funds. 7. FUND 35: The County School Facilities Fund is used to account for the modernization

of school site facilities in accordance with the School Facilities Act of 1998.


Debt Service Funds are used to account for the accumulation of the following resources, and the payment of general long-term debt (principal, interest, and relates costs). The District maintains two debt service funds:

1. FUND 51: Bond Interest and Redemption Fund is used to account for the accumulation of resources for the repayment of District Bonds.

2. FUND 53: Tax Override Fund is used to the accumulation of resources from ad valorem tax levies for the repayment of State School Building Fund apportionments.

Internal Services Funds are used to account for services rendered on a cost reimbursement basis within the District. The District maintains two self-insurance funds (funds 67 and 68). For state reporting purposes these funds are combined and are reported as Fund 67.

1. FUND 67: The Worker's Compensation Fund accounts for worker's compensation insurance coverage.

2. FUND 68: The Health and Welfare Fund accounts for medical benefits, dental benefits and income protection to employees.

Trust Funds are used to account for assets held in trustee capacity. The district maintains one trust fund.

1. FUND 71: The Retiree Benefits Fund is used to account for retirement incentives offered to retirees.

Special Revenue Funds

- Charter School, Fund 09 - Adult Education, Fund 11

- Child Development, Fund 12 - Cafeteria Fund, Fund 13

- Deferred Maintenance, Fund 14 - Special Reserve, Fund 17

2005-2006 CHARTER ADULT CH. DEV CAFETERIA DEF MNT SP RESERVE

FUND 09 11 12 13 14 17 TOTAL REVENUES

Revenue Limit 4,795,920 0 0 0 0 4,795,920 Federal 0 4,821 5,127,012 0 0 5,131,833 State 0 1,860,764 382,649 500,000 0 2,743,413 Local 0 0 3,851,613 81,000 100,000 4,032,613

TOTAL REVENUES 4,795,920 1,865,585 9,361,274 581,000 100,000 16,703,779

6000 Capital Outlay 0 0 11,000 500,000 0 511,000 7000 Other Outgo 0 144,851 429,250 0 0 574,101

TOTAL 4,795,920 2,165,585 9,025,209 555,000 0 16,541,714

REVENUES MINUS EXP. 0 -300,000 336,065 26,000 100,000 162,065

TRANSFERS Transfer Out 0 0 300,000 0 1,500,000 1,800,000 Transfer In 0 300,000 0 1,322,354 0 1,622,354 Trf In minus Trf Out 0 300,000 -300,000 1,322,354 -1,500,000 - 177,646

CHANGE IN FUND BALANCE 0 0 0 36,065 1,348,354 -1,400,000 -15,581 BEGINNING BALANCE 0 0 0 49,790 8,271,681 4,150,942 12,472,413 ENDING BALANCE 0 0 0 85,855 9,620,035 2,750,942 12,456,832

EXPENDITURES 1000 Certificated Salaries 0 765,886 0 0 0 765,886 2000 Classified Salaries 0 410,469 2,662,571 0 0 3,073,040 3000 Employee Benefits 0 481,946 1,273,734 0 0 1,755,680 4000 Books and Supplies 0 7,228 4,485,363 5,000 0 4,497,591 5000 Svcs & Other Op.. Exp. 4,795,920 355,205 163,291 50,000 0 5,364,416

SPECIAL REVENUE FUNDS SUMMARY

CHARTER 2004-2005

ADULT CH. DEV CAFETERIA DEF MNT SP RESERVE FUND 09 11 12 13 14 17 TOTAL

REVENUES Revenue Limit 384,779 4,795,920 0 0 0 0 5,180,699 Federal 0 3,000 5,084,696 0 0 5,087,696 State 325,335 0 2,295,748 684,245 1,295,510 0 4,600,838 Local 2,839,353 0 0 3,515,647 80,000 100,000 6,535,000

TOTAL REVENUES 3,549,467 4,795,920 2,298,748 9,284,588 1,375,510 100,000 17,854,766

EXPENDITURES 1000 Certificated Salaries 1,412,482 0 750,868 0 0 0 2,163,350 2000 Classified Salaries 547,028 0 402,421 2,631,061 0 0 3,580,510 3000 Employee Benefits 463,448 0 472,496 1,131,416 0 0 2,067,360 4000 Books and Supplies 635,389 0 8,463 4,561,816 5,000 0 5,210,668 5000 Svcs & Other Op.. Exp. 732,451 4,795,920 657,491 225,384 50,000 0 6,461,246 6000 Capital Outlay 0 0 0 8,000 450,000 0 458,000 7000 Other Outgo 146,603 0 144,851 459,041 0 0 750,495

TOTAL 3,937,401 4,795,920 2,436,590 9,016,718 505,000 0 20,691,629

REVENUES MINUS EXP. -387,934 0 -137,842 267,870 870,510 100,000 712,604

TRANSFERS Transfer Out 0 0 0 253,035 0 5,720,000 5,973,035 Transfer In 0 0 137,842 0 1,322,354 5,000,000 6,460,196 Trf In minus Trf Out 0 0 137,842 -253,035 1,322,354 -720,000 487,161

CHANGE IN FUND BALANCE -387,934 0 0 14,835 2,192,864 -620,000 1,199,765 BEGINNING BALANCE 698,828 0 0 34,955 6,078,817 4,770,924 11,583,524 AUDIT ADJUSTMENT -307,781 ENDING BALANCE 3,113 0 0 49,790 8,271,681 4,150,924 12,475,508

San Jose Unified School District Adopted Budget , 2005-2006


CHARTER SCHOOL FUND 09


SJUSD has one charter school, Downtown College Preparatory. The school has chosen to be directly funded in 2005-2006. This means that the District will no longer record the charter school's activities in fund 09. The school will report its activities to the district and to the state through an alternative reporting format, developed and approved by the state.

REVENUES

2004/05 2005/06 EST. ACTUAL BUDGET

RESOURCE TITLE 0000 Supplemental Core Instruction 108,809 0000 In-lieu of Property Taxes 1,529,353 0000 State Block Grant 275,970 0000 Staff Development Buyout 18,000 0000 Categorical Block Grant 131,477 0000 All Other Federal Revenue 3,420 1100 State Lottery - Unrestricted 40,426 6030 All Other State Revenue 126,495 6300 State Lottery - Restricted 4,685 7156 Instructional Materials K-12 832 9236 Homework Center San Jose City 10,000 9251 Across the Bridge Foundation 1,300,000

TOTAL REVENUES 3,549,467


1000-1999 Certificated Salaries 1,412,482 2000-2999 Classified Salaries 547,028 3000-3999 Employee Benefits 463,448 4000-4999 Books and Supplies 635,389 5000-5999 Services, Other Operating Exp. 732,451 7000-7999 Other Outgo 146,603


REVENUES MINUS EXPENDITURES -387,934


NET INCREASE (DECREASE) IN FUND BALANCE -387,934 BEGINNING BALANCE 698,828

AUDIT ADJUSTMENT -307,781

AJUSTED BEGINNING BALANCE 391,047 ENDING BALANCE 3,113


GENERAL FUND CHARTER SCHOOLS FUND (FUND 09)


REVENUES

2003/04 ACTUAL

2004/05 2005/06 2006/07 2007/08 EST ACTUAL BUDGET PROJECTED PROJECTED

OBJECT TITLE 8010-8099 Revenue Limit Sources 443,441 384,779 8100-8299 Federal Revenue 0 3,420 8300-8599 State Revenue 231,739 321,915 8600-8799 Local Revenue 2,648,345 2,839,353

TOTAL REVENUES 3,323,525 3,549,467


1000-1999 Certificated Salaries 1,363,143 1,412,482 2000-2999 Classified Salaries 392,836 547,028 3000-3999 Employee Benefits 400,680 463,448 4000-4999 Books and Supplies 615,275 635,389 5000-5999 Services 446,343 732,451

7000-7999 Other Outgo 187,969 146,603


REVENUES MINUS EXPENDITURES -82,721 -387,934

BEGINNING BALANCE 781,549 698,828 AUDIT ADJUSTMENT -307,781

ENDING BALANCE 698,828 3,113


ADULT EDUCATION FUND 11


Adult Education classes are conducted by the Metropolitan Education District (MetroED). MetroED was created under a Joint Powers Authority by six local school districts to provide vocational and adult education programs for high school students and adults in their geographic areas. Member districts are Campbell Union High School District, East Side Union High School District, Los Gatos-Saratoga Joint Union High School District, Milpitas Unified School District, San Jose Unified School District, and Santa Clara Unified School District. All income earned in this fund is transmitted to MetroED.

REVENUES

RESOURCE TITLE

2004/05

EST. ACTUAL

2005/06 BUDGET

0000 State Aid-Current Year 4,795,920 4,795,920

TOTAL REVENUES 4,795,920 4,795,920


5800 Tuition 4,795,920 4,795,920


REVENUES MINUS EXPENDITURES 0

BEGINNING BALANCE 0 ENDING BALANCE 0


ADULT EDUCATION FUND FUND 11

MULTI-YEAR PROJECTION OF INCOME AND EXPENSE


2003/04 ACTUAL

2004/05 EST ACTUAL

2005/06 BUDGET

2006/07 PROJECTED

2007/08 PROJECTED

0000 State Aid-Current Year 4733115 4795920 4795920 4795920 4795920 0000 State Aid-Prior Yr 29,629 0 0 0 0

TOTAL REVENUES 4,762,744 4,795,920 4,795,920 4,795,920 4,795,920


5810 Contracted Services 4,762,744 4,795,920 4795920 4795920 4795920


REVENUES MINUS EXPENDITURES 0 0 0 0 0

BEGINNING BALANCE 0 0 0 0 0 ENDING BALANCE


CHILD DEVELOPMENT FUND 12

REVENUE AND EXPENSE SUMMARY The Child Development Fund is a fund established under the authority of Section 8200 pf the Education Code. Funds received for child development can only be spent for that purpose. The Child Development program has two (2) year round sites and thirteen (13) Preschool programs at San Jose Unified Elementary Schools. All Child Development Fund transactions are accounted for in this Fund.

NOTES 2004/05

EST ACTUAL 2005/06 BUDGET


5035 Federal Child Care Centers 1,500 2,351

5080 Dependant Care - Before/After 1,500 2,470

6055 State Preschool 1,650,086 1,495,507

6060 General Center Child Care 170,018 174,115 6080 Extended Day - Latchkey 186,644 191,142

6145 Renovation & Repair 75,000 0

7815 Playground Compliance 214,000 0

TOTAL REVENUES 2,298,748 1,865,585


1000-1999 Certificated Salaries 750,868 765,885 2000-2999 Classified Salaries 402,421 410,469 3000-3999 Benefits 472,496 481,946 4000-4999 Books and Supplies 8,463 7,228

5000-5999 Services & Other Oper Exp 657,491 355,205 7351 Indirect Cost 108,347 108,347 7351 Direct Costs 36,504 36,504



OTHER FINANCING SOURCES AND USES TRANSFERS IN

8911 To Child Development Fund from TIIG 137,842 300,000 137,842 300,000

CHANGE IN FUND BALANCE 0 0 BEGINNING BALANCE 0 0 ENDING BALANCE 0 0



CHILD DEVELOPMENT MULTI-YEAR PROJECTION OF INCOME AND EXPENSE

2003/04 ACTUAL

2004/05 EST ACTUAL

2005/06 BUDGET

2006/07 PROJECTED

2007/08 PROJECTED


REVENUES INCOME TITLE

8100-8299 Federal Programs 7,729 3,000 4,821 0 0 8300-8599 State Programs 1,647,618 2,295,748 1,860,764 1,897,979 1,935,939 8600-8799 Local/Interagency 0 0 0 0 0

1,655,345 2,298,748 1,865,585 1,897,979 1,935,939

CONTRIBUTIONS 8900-8999 Contribution from TIIG 219,993 137,842 300,000 300,000 300,000

TOTAL REVENUES/OTHER SOURCES 1,875,338 2,436,590 2,165,585 2,197,979 2,235,939

EXPENDITURES OBJECT TITLE 1000-1999 Certificated Salaries 635,735 750,868 765,885 781,203 796,827


3000-3999 Benefits 377,826 472,496 481,946 491,585 501,417

4000-4999 Books and Supplies 7,963 8,463 7,228 7,300 7,373

5000-5999 Services & Other Oper Exp 352,089 657,491 355,205 354,362 358,419

7351 Indirect Cost 37,094 108,347 108,347 108,347 108,347

7351 Direct Cost 98,647 36,504 36,504 36,504 36,504 TOTAL EXPENDITURES 1,875,338 2,436,590 2,165,585 2,197,980 2,235,939



GENERAL FUND FUND 13

CAFETERIA FUND REVENUE AND EXPENSE SUMMARY

REVENUES RESOURCE FEDERAL

2004/05 EST ACTUAL

2005/06 BUDGET

5310 National School Lunch/Breakfast 4,905,873 4,900,064 5330 Summer Food Service Program 178,823 226,948

STATE 5310 Child Nutrition Program 384,245 382,649

LOCAL 5310 Student Lunch Sales 1,462,259 1,470,645 5310 Adult Lunch Sales 365,565 367,661 5310 Student Ala Carte Sales 1,096,694 1,102,984 5310 Student Breakfast Sales 731,129 735,323 5310 Other Local Sales 160,000 175,000

9,284,588 9,361,274

EXPENDITURES OBJECT

2000-2999 Classified Salaries 2,631,061 2,662,571 3000-3999 Employee Benefits 1,131,416 1,273,734 4000-4999 Food and Supplies 4,561,816 4,485,363 5000-5999 Services, Other Operating Expense 225,384 163,291 6000-6999 Equipment 8,000 11,000

7350 Indirect Cost 459,041 429,250 9,016,718 9,025,209

REVENUE MINUS EXPENSE 267,870 336,065

OTHER SOURCES AND USES 7619 Transfer Out 253,035 300,000

NET INCREASE (DECREASE) IN FUND BALANCE 14,835 36,065

BEGINNING BALANCE 34,955 49,790 ENDING BALANCE 49,790 85,855


GENERAL FUND FUND 13

CAFETERIA MULTI-YEAR PROJECTION OF INCOME AND EXPENSE

2003/04 ACTUALS

2004/05 BUDGET

2005/06 PROJECTED

2006/07 PROJECTED

2007/08 PROJECTED


Federal 5310 Nat. Schl Lunch/Breakfast 5,089,394 4,905,873 4,900,064 4,895,642 4,726,943 5330 Summer Food Service 213,421 178,823 226,948 235,089 243,654 State 5310 Child Nutrition Program 346,610 384,245 382,649 378,954 376,658 Local 5310 Student Lunch Sales 1,167,260 1,462,259 1,470,645 1,472,899 1,474,276 5310 Adult Lunch Sales 291,815 365,565 367,661 368,224 368,569 5310 Student ala Carte Sales 875,445 1,096,694 1,102,984 1,104,674 1,105,707 5310 Student Breakfast Sales 583,630 731,129 735,323 736,450 737,138 5310 Other Local Sales 136,571 160,000 175,000 182,000 182,000

8,704,145 9,284,588 9,361,274 9,373,932 9,214,946


2000-2999 Classified Salaries 2,631,058 2,631,061 2,662,571 2,662,945 2,682,945 3000-3999 Employee Benefits 1,084,322 1,131,416 1,273,734 1,369,320 1,496,683 4000-4999 Food and Supplies 4,688,224 4,561,816 4,485,363 4,369,256 4,436,982 5000-5999 Services, Other Op. Exp 135,217 225,384 163,291 172,360 165,833 6000-6999 Equipment 0 8,000 11,000 31,000 23,000

7350 Indirect Cost 485,370 459,041 429,250 428,694 439,122 9,024,191 9,016,718 9,025,209 9,033,575 9,244,565

REVENUE MINUS EXPENSE -320,046 267,870 336,065 340,357 -29,620

OTHER SOURCES AND USES 7619 Transfer Out To General Fur 0 253,035 300,000

CHANGE IN FUND BALANCE -320,046 14,835 36,065 340,357 -29,620

BEGINNING BALANCE 355,001 34,955 49,790 85,855 426,213 ENDING BALANCE 34,955 49,790 85,855 426,213 396,593


DEFERRED MAINTENANCE FUND SACS FUND 14 SJUSD FUND 14


The Deferred Maintenance Fund is used to account for State apportionments and the District's contribution to major maintenance projects. Under the Education Code Section 17070.75, the District is required to set aside a certain sum for the maintenance of schools. Since the District participates in the State's School Facility Grant program, the District is required to transfer an amount equal to 0.5% of the Adopted General Fund expenditures to the Deferred Maintenance Fund. Expenditures in this fund are intended for major repairs or replacements under the District's five year plan, as approved by the Office of Public School Construction.

REVENUES

2004/05 EST. ACTUAL

2005/06 BUDGET

RESOURCES TITLE 6205 State Revenue 1,295,510 500,000 6205 Interest 80,000 81,000

TOTAL REVENUES 1,375,510 581,000


4000-4999 Materials & Supplies 5,000 5,000 5000-5999 Prof/Legal/Consultant/Other Services 50,000 50,000 6000-6999 Capital Outlay 450,000 500,000

TOTAL EXPENDITURES 505,000 555,000

REVENUES MINUS EXPENDITURES 870,510 26,000

OTHER RESOURCES/TRANSFERS RESOURCES TITLE

9125 Fund 23 (Measure F Bond) 1,322,354 1,322,354 TOTAL SOURCES 1,322,354 1,322,354

CHANGE IN FUND BALANCE 2,192,864 1,348,354 BEGINNING BALANCE 6,078,817 8,271,681 ENDING BALANCE 8,271,681 9,620,035

DESIGNATED FOR: Major Maintenance 8,271,681 9,620,035


DEFERRED MAINTENANCE FUND FUND 14


REVENUES RESOURCES TITLE

2003/04 ACTUAL

2004/05 EST. ACTUAL

2005/06 PROJECTED

2006/07 PROJECTED

2007/08 PROJECTED

6205 State Revenue 396,128 1,295,510 500,000 500,000 500,000 6205 Interest 72,144 80,000 81,000 100,000 120,000

TOTAL REVENUES 468,272 1,375,510 581,000 600,000 620,000


4000-4999 Materials & Supplies 1,286 5,000 5,000 5,000 5,000 5000-5999 Prof./Other Services 19,282 50,000 50,000 50,000 50,000

6000-6999 Capital Outlay 697,957 450,000 500,000 711,775 500,000 TOTAL EXPENDITURES 718,525 505,000 555,000 766,775 555,000

REVENUES MINUS EXPENDITURES -250,253 870,510 26,000 -166,775 65,000

OTHER SOURCES/TRANSFERS IN RESOURCES TITLE

9125 Fund 23 (Bond) 1,284,462 1,322,354 1,322,354 1,322,354 1,322,354

TOTAL SOURCES 1,284,462 1,322,354 1,322,354 1,322,354 1,322,354

CHANGE IN FUND BALANCE 1,034,209 2,192,864 1,348,354 1,155,579 1,387,354

BEGINNING BALANCE 5,044,608 6,078,817 8,271,681 9,620,035 10,775,614

ENDING BALANCE 6,078,817 8,271,681 9,620,035 10,775,614 12,162,968

DESIGNATED FOR: Major Maintenance 6,078,817 8,271,681 9,620,035 10,775,614 12,162,968


SPECIAL RESERVE FUND FUND 17

FUND SUMMARY

The Special Reserve Fund is used to account for the required General Fund economic uncertainties reserve. The reserve for economic uncertainties is 2% of General Fund expenditures and transfers out if the District's ADA is above 30,000 and 3% if under 30,000. The Special Reserve Fund permits the district to account for an economic uncertainties reserve in a separate fund.


2004/05 EST.ACTUAL

2005/06 BUDGET

0000 Interest 100,000 100,000

TOTAL REVENUES 100,000 100,000

OTHER SOURCES AND TRANSFERS

TRANSFERS IN Fund 24 Long Term Debt Repayment 2,000,000 0

Fund 67 Workers' Compensation 3,000,000 0

TOTAL TRANSFERS IN 5,000,000 0

TRANSFERS OUT Fund 03, Unrestricted General Fund -5,720,000 -1,500,000

TOTAL TRANSFERS OUT -5,720,000 -1,500,000

CHANGE IN FUND BALANCE -620,000 -1,400,000

BEGINNING BALANCE 4,770,924 4,150,924

ENDING BALANCE 4,150,924 2,750,924

Total General Fund Expenditures +Trf Out 256,761,522 263,143,957 268,682,191 270,225,923 272,518,567

Revenue Limit ADA 30,601 30,236 29,639 28,927 28,135

Reserve Requirement 2% 2% 3% 3% 3%

Reserve Amount Required 5,135,230 5,262,879 8,060,466 8,106,778 8,175,557

4,770,924 4,150,924 2,750,924 2,850,924 2,950,924

607,323 28,586 40,556 -5,311,838 -14,439,106

5,378,247 4,179,510 2,791,480 -2,460,914 -11,488,182

2.09% 1.59% 1.04% -0.91% -4.22%

Amount Reserved in Fund 17

Undesignated Fund 03 Ending Balanace

Reserves Available

Reserve Percentage


SPECIAL RESERVE FUND FUND 17



2003/04 UNAUDITED

ACTUAL

2004/05 ESTIMATED

ACTUAL

2005/06 ADOPTED BUDGET

2006/07

PROJECTED

2007/08

PROJECTED

0000 Interest 65,972 100,000 100,000 100,000 100,000

65,972 100,000 100,000 100,000 100,000

INTERFUND TRANSFERS IN Trf from Fund 24, Long Term Debt 1,200,000 2,000,000

Trf from Fund 67, Workers' Comp 3,000,000

INTERFUND TRANSFERS OUT Trf to Fund 03, Unrestricted 1 1,200,000 5,720,000 1,500,000

NET TRANSFERS 0 -720,000 -1,500,000 0

CHANGE IN FUND BALANCE 65,972 -620,000 -1,400,000 100,000 100,000

BEGINNING BALANCE 4,704,952 4,770,924 4,150,924 2,750,924 2,850,924 ENDING BALANCE 4,770,924 4,150,924 2,750,924 2,850,924 2,950,924

Reserve Calculation

NOTES 1 Transfers to the Unrestricted General Fund have been increased in 2004/2005 and 2005/2006 to reflect the amount needed to

maintain a positive ending balance in that fund. This is a change in presentation from the Third Interim report. The overall impact

on the District's reserves remains unchanged.

Capital Projects Funds

- Capital Project Fund Summary - Building, Fund 21

- Child Care Facilities, Fund 21 - Bond Construction Projects- Measure C, Fund 22

- Project Bond- Measure F, Fund 23 - Certificate of Participation, Fund 24

- Developer Fees, Fund 25 - State School Building, Fund 30

- County Schools Facilities, Fund 35


CAPITAL PROJECTS OVERVIEW

In 1997 Measure C, a $165 million general obligation bond was passed by the voters within the San Jose Unified School District. The Measure C bond funds are accounted for in Fund 22. An assessed need of $500 million had been identified for repair and rehabilitation of the District's facilities, and the funding available from Measure C was provided funding only for basic infrastructure upgrades and critical building protection elements. In order to procure the necessary additional funding an aggressive strategy was employed to obtain agency approval for the modernization construction documents as rapidly as possible and then submit to the Office of Public School Construction (OPSC) for State funding if and when that became available. A team of top educational facilities planners, architects, construction managers, and district staff was assembled and worked tirelessly to develop plans and specifications for numerous projects across the District. Many school districts across the State had employed a similar tactic and all were engaged in a sprint for the funding. Within six months of the passage of Measure C, twenty-three projeCts were submitted for review and approval by the Division of the State Architect.

Early indications showed the District's eligibility for State funding to be in the area of $27 million. The strategy employed proved to be successful beyond the early expectations. The District successfully obtained in excess of $93 million in State modernization and new construction funding. This state funding is accounted for in Fund 30. This combined with nearly $60 million in funding from various sources, Certificates of Participation, Qualified Zone Academy Bonds (accounted for in Fund 24), and partnerships with City and private entities, the District was able to nearly double the available funding to over $318 million. While this additional funding facilitated tremendous headway towards upgrading the District's facilities -providing new floor coverings, interior and exterior paint, replacement of old non-conforming portable facilities, new data networks, and the completion of all low voltage systems throughout the district - it still fell far short of satisfying all the identified need.

In early 2001, the district began studying the possibility of putting an additional bond measure on the ballot for the voters' consideration. This began a year long study to ascertain the remaining need and how it had changed from the earlier studies performed in 1997. This undertaking was performed by in-house facilities staff with the with the support of a small number of educational facility planning consultants taking demographics, enrollment trends, and changes in educational and operational programs into consideration. This information in conjunction with the new assessments being performed was the basis for the scope of work which eventually was published in the ballot for the March 5, 2002 election Measure F general obligation bond. Voters in the San Jose Unified School District approved Measure F with 69.6% of the vote. Measure F funds are accounted for in Fund 23. Passage of Measure 'F' followed the success of Measure 'C'. Measure 'F' is a $429 million general obligation bond that, in conjunction with funding from other sources, will allow additional modernization, expansion and replacement of facilities at the District's school sites over the next 6 to 9 years. This work further supports the District facilities modernization program resulting in modern, safe and educationally sound facilities which complement the efforts of our students and staff.

Further information on the district's construction programs can be found at www.sjusd.org/community.

http://www.sjusd.org/community.

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BUILDING FUND SACS FUND 21 SJUSD FUND 21


The Building Fund (Fund 21) is used to account for proceeds from the sale of real property as well as revenue from rentals and leases of real property. The proceeds may be used to purchase equipment, move portables, renovate and construct buildings. For State reporting purposes, Funds 21, 22, 23 and 24 are combined on SACS Form 21.

REVENUES

2004/05 EST ACTUAL

2005/06 BUDGET

RESOURCES TITLE 9010 Stockton Avenue Rental 466,028 480,009 9010 Old Hacienda Rental 384,963 396,511 9010 Henderson Rental 460,000 490,000 9010 Erikson Rental 75,000 75,000 9010 Hammer Rental 53,673 322,039 9010 Crossroad Rental 17,948 71,792 9010 Other Closed Sites Rental 0 12,500 9010 Other Leases and Rental 161,005 199,391 9010 Other Local Income 596,113 2,100,000 9011 Almaden Smart Start 336,000 0 9010 Interest 30,000 30,000

TOTAL REVENUES 2,580,730 4,177,242


2000-2999 Classified Salaries 178,659 33,616

3000-3999 Employee Benefits 28,471 16,048

4000-4999 Materials & Supplies 23,000 25,000 5000-5999 Prof/Legal/Consultant/Other Services 854,450 854,450

57xx Interfund Transfer to LTD Repayment Fd 24 600,000 1,500,000

6000-6999 Capital Outlay 6,447,079 1,709,979


REVENUES MINUS EXPENDTIURES -5,550,929 38,149

OTHER RESOURCES/TRANSFERS 9012 Transfer In - Fire Insurance Fund 03 362,280 0 9012 Fire Insurance 2,500,000 0

TOTAL OTHER RESOURCES/TRANSFERS 2,862,280 0

CHANGE IN FUND BALANCE -2,688,649 38,149 BEGINNING BALANCE 2,779,247 90,598 ENDING BALANCE 90,598 128,747


BUILDING FUND FUND 21


Fund 21 is used to account for proceeds from the sale of real property as well as revenue from rentals and leases of real property. The proceeds may be used to purchase equipment, move portable, renovate and construct buildings. For State reporting purposes, Fund 21, 22, 23, and 24 are combined on SACS Form 21.


NOTE

2003/04

ACTUAL

2004/05 EST ACTUAL

BUDGET

2005/06

PROJECTED

2006/07

PROJECTED

2007/08

PROJECTED

9010 Stockton Avenue Rental 452,455 466,028 480,009 494,409 509,242 9010 Old Hacienda Rental 373,750 384,963 396,511 408,407 420,659 9010 Henderson Rental 429,996 460,000 490,000 520,000 550,000 9010 Erikson Rental 0 75,000 75,000 75,000 75,000 9010 Hammer Rental 0 53,673 322,039 331,700 341,651 9010 Crossroad Rental 0 17,948 71,792 73,946 76,165 9010 Other Closed Sites Rental 0 0 12,500 475,000 483,360 9010 Other Leases and Rental 98,472 161,005 199,391 333,821 369,852 9010 Other Local Revenue 1 1,795,777 596,113 2,100,000 2,100,000 100,000 9011 Almaden Smart Start 336,000 336,000 0 0 0 9010 Interest 685 30,000 30,000 30,000 30,000

TOTAL REVENUES 3,487,135 2,580,730 4,177,242 4,842,283 2,955,929


2000-2999 Classified Salaries 2 48,261 178,659 33,616 163,522 179,874 3000-3999 Employee Benefits 2 21,015 28,471 16,048 73,341 80,675 4000-4999 Materials & Supplies 16,434 23,000 25,000 3,000 3,000 5000-5999 Professional & Other Services

911,134 854,450 854,450 80,000 20,000 57xx Interfund Transfer to LTD

Repayment Fd 24 0 600,000 1,500,000 2,000,000 2,000,000 6000-6999 Capital Outlay 3,932,551 6,447,079 1,709,979 2,500,000 700,000


REVENUES MINUS EXPENDTIURES -1,442,260 -5,550,929 38,149 22,420 -27,620

OTHER RESOURCES/TRANSFERS 9012 Transfer In - Fire Insurance

Fund 03 4,327,253 362,280 9012 Fire Insurance 0 2,500,000 9010 Transfer Out-2000 QZAB

Fund 24 -411,300 0 0 0 0 TOTAL OTHER RESOURCES/TRANSFERS 3,915,953 2,862,280 0 0 0

CHANGE IN FUND BALANCE 2,473,693 -2,688,649 38,149 22,420 -27,620

BEGINNING BALANCE 305,554 2,779,247 90,598 128,747 151,167

ENDING BALANCE 2,779,247 90,598 128,747 151,167 123,547

NOTE: 1 In 03/04, the District received other local revenue as follows:

Family Early Leaming Center - Santa Clara County of 500,980 Historic Hoover Phase V - City of San Jose 100,000

Estrella - City of San Jose 1,194,797 1,795,777

2 Projected salaries & benefits in fiscal year 05/06 exclude 2.000 FTE which will be charged to Measure F and Measure C. Projected salaries & benefits in fiscal year 06/07 include the School Construction team, as the Measure C projects will be phased out in 06/07.


CHILD CARE FACILITIES FUND SACS FUND 21 SJUSD FUND 21


Part of SACS Fund 21 is used to account for child care lease and rental income. The major expenditures in prior years were for the construction of facilities for child care so that classrooms could be realeased for K-3 use. Now Child Care lease revenue is used to repay the City of San Jose Lease Revenue Bond.


2004/05 EST.ACTUAL

2005/06 BUDGET

9015 Rentals & Leases Child Care Providers 594,373 594,373

90)0( Interest 6,000 1,500

TOTAL REVENUES 600,373 595,873


4000-4999 Materials & Supplies 7,000 5,000

5000-5999 Prof/Legal/Consultant/Other Services 0 0

5700 Interfund Transfer to LTD Repayment Fund 24 910,163 652,210

6000-6999 Capital Outlay 13,000 10,000

7439 City of SJ Lease Revenue Bond Payment 0 0



BEGINNING BALANCE 410,163 80,373



CHILD CARE FACILITIES FUND SACS FUND 21 SJUSD FUND 21


2003/04 ACTUAL

2004/05 EST. ACTUAL

2005/06 PROJECTED

2006/07 PROJECTED

2007/08 PROJECTED


9015 Child Care Leases 673,163 594,373 594,373 600,000 600,000 90)C< Interest 96 6,000 1,500 500 500

TOTAL REVENUES 673,259 600,373 595,873 600,500 600,500


4000-4999 Materials & Supplies 0 7,000 5,000 5,000 5,000 5000-5999 Professional & Other

Services 0 0 0 0 0 57xx Interfund Transfer to

LTD Repayment Fund 24 0 910,163 652,210 587,970 588,295

6000-6999 Capital Outlay 7,088 13,000 10,000 10,000 10,000 7438 City of SJ Lease

Revenue Bond Interest 108,985 0 0 0 0 7439 City of SJ Lease

Revenue Bond Principal Payment 190,000 0 0 0 0

TOTAL EXPENDITURES 306,072 930,163 667,210 602,970 603,295

REVENUES MINUS EXPENDITURES 367,187 -329,790 -71,337 -2,470 -2,795 BEGINNING BALANCE 42,977 410,163 80,373 9,036 6,566 ENDING BALANCE 410,163 80,373 9,036 6,566 3,771

DESIGNATED FOR: COP Payments 410,163 80,373 9,036 6,566 3,771

San Jose Unified School District Adopted Budget 2005-2006

BOND CONSTRUCTION PROJECTS FUND General Obligation Bond I - Measure C

SACS FUND 21 / SJUSD FUND 22 REVENUE AND EXPENSE SUMMARY

At the election held on June 3, 1997, San Jose Unified School District received authorization to issue $165 millions of General Obligation Bonds. SJUSD Fund 22 is used to account for proceeds from the sale of bonds an expenditures associated with the construction projects as follows: (1) repair existing neighborhood schools; (2) replace and repair roof, gas, sewer & water lines, heating, ventilation, and electrical systems; (3) wire classroom and computer labs for technology; (4) renovate, construct, and acquire classrooms; (5) remodel toilet and science facilities; and (6) improve the safety and security of school and playgrounds. For State reporting purposes, Fund 21, 22, 23, and 24 are combined on SACS Form 21.


9120 Interest 9120 Interest - Arbitrage 9120 Other Local Income

TOTAL REVENUES


2000-2999 Classified Salaries 3000-3999 Employee Benefits 4000-4999 Materials & Supplies 5000-5999 Prof/Legal/Consultant/Other Services 6000-6999 Capital Outlay

TOTAL EXPENDITURES


BEGINNING BALANCE RESTATEMENT REINSTATEMENT OF BEGINNING BALANCE

ENDING BALANCE

NOTES

2004/05 EST. ACTUAL

2005/06 BUDGET

1 200,000

0 0

200,000 0 0

200,000

1,135,181 446,599 200,000

1,001,000 7,864,833

200,000

134,380 55,604

0 500,000

4,488,020 10,647,613

-10,447,613

15,527,612 -101,995

5,178,004

-4,978,004

4,978,004 0

15,425,617

4,978,004

4,978,004

0

1 Arbitrage occurs when a government issues bonds at one interest rate and invests the proceeds at a higher rate of interest. Arbitrage earnings that exceed limits imposed by federal regulations must be remitted to the federal


BOND CONSTRUCTION PROJECTS FUND General Obligation Bond I - Measure C

SACS FUND 21 / SJUSD FUND 22 MULTI-YEAR PROJECTION OF INCOME AND EXPENSE


9120 Interest 9120 Interest - Arbitrage 9120 Other Local Income

TOTAL REVENUES


2000-2999 Classified Salaries

3000-3999 Employee Benefits 4000-4999 Materials & Supplies 5000-5999 Prof/Other Svcs 6000-6999 Capital Outlay

TOTAL EXPENDITURES


BEGINNING BALANCE RESTATEMENT ADJUSTED BEGINNING BALANCE

ENDING BALANCE

NOTES

2003/04 ACTUAL

2004/05 EST.ACTUAL

2005/06 PROJECTED

2006/07 PROJECTED

2007/08 PROJECTED

1 60,637

-755,984 206,517

200,000 0 0

200,000 0 0

0 0 0

0 0 0

-488,830

1,014,730 374,151 226,799

1,122,599 6,713,432

200,000

1,135,181 446,599 200,000

1,001,000 7,864,833

200,000

134,380 55,604

0 500,000

4,488,020

0

0 0 0 0 0

0

0 0 0 0 0

9,451,710

-9,940,541

27,066,470 -1,598,317

10,647,613

-10,447,613

15,527,612 -101,995

5,178,004

-4,978,004

4,978,004 0

0

0

0 0

0

0

0 0

25,468,153

15,527,612

15,425,617

4,978,004

4,978,004

0

0

0

0

0

1 Arbitrage occurs when a government issues bonds at one interest rate and invests the proceeds at a higher rate of interest. Arbitrage earnings that exceed limits imposed by federal regulations must be remitted to the federal


BOND CONSTRUCTION PROJECT FUND General Obligation Bond II - Measure F

SACS FUND 21 / SJUSD FUND 23 REVENUE AND EXPENSE SUMMARY

At the election held on March 5, 2002, San Jose Unified School District received authorization to issue $429 million of General Obligation Bonds for the repair and rehabilitation of schools and various other projects. Fund 23 is used to account for proceeds from the sale of bonds and expenditures associated with the construction projects. For State reporting purposes, Funds 21, 22, 23 and 24 are combined on SACS Form 21.


2004/05 EST ACTUAL

2005/06 BUDGET

9125 Interest 1,000,000 1,000,000 9125 Other Local Income 0 0

TOTAL REVENUES 1,000,000 1,000,000


2000-2999 Classified Salaries 0 1,205,967 3000-3999 Employee Benefits 0 499,523 4000-4999 Materials & Supplies 2,000,000 2,000,000 5000-5999 Prof/Legal/Consult/Other Services 1,000,000 1,000,000 6000-6999 Capital Outlay 78,715,558 120,715,538


REVENUES MINUS EXPENDITURES -80,715,558 -124,421,028


9125 G.O. Bond Series B 91,000,000 88,000,000 9125 Transfer Out - Deferred Maintenance Fund 14 -1,322,354 -1,322,354

TOTAL OTHER RESOURCES/TRANSFERS 89,677,646 86,677,646

CHANGE IN FUND BALANCE 8,962,088 -37,743,382

BEGINNING BALANCE 55,431,564 64,000,417 Reinstatement -393,235 0 RESTATEMENT OF BEGINNING BALANCE 55,038,329 64,000,417

ENDING BALANCE 64,000,417 26,257,035


BOND CONSTRUCTION PROJECT FUND General Obligation Bond II - Measure F

SACS FUND 21 / SJUSD FUND 23 MULTI YEAR PROJECTIONS OF INCOME AND EXPENSE


2003/04 ACTUAL

2004/05 EST ACTUAL

2005/06 PROJECTED

2006/07 PROJECTED

2007/08 PROJECTED

9125 Interest 1,234,476 1,000,000 1,000,000 1,000,000 1,000,000 9125 Other Local Income 0 0 0 0 0

TOTAL REVENUES 1,234,476 1,000,000 1,000,000 1,000,000 1,000,000


2000-2999 Classified Salaries 0 0 1,205,967 1,326,564 1,459,220 3000-3999 Employee Benefits 0 0 499,523 549,475 604,423 4000-4999 Materials & Supplies 1,871,983 2,000,000 2,000,000 6,000,000 6,000,000 5000-5999 Prof//Other Services 1,152,084 1,000,000 1,000,000 6,000,000 6,000,000 6000-6999 Capital Outlay 22,233,722 78,715,558 120,715,538 57,000,000 35,000,000


REVENUES MINUS EXPENDITURES -24,023,313 -80,715,558 -124,421,028 -69,876,039 -48,063,643


9125 Proceeds from sale of 0 91,000,000 88,000,000 76,000,000 45,000,000 9125 Trf Out - Deferred

Maintenance Fund 14 -1,284,462 -1,322,354 -1,322,354 -1,322,354 -1,322,354

TOTAL OTHER RESOURCES/TRANSFERS -1,284,462 89,677,646 86,677,646 74,677,646 43,677,646

CHANGE IN FUND BALANCE -25,307,775 8,962,088 -37,743,382 4,801,607 -4,385,997

BEGINNING BALANCE 80,739,339 55,431,564 64,000,417 26,257,035 31,058,642 RESTATEMENT 0 -393,235 0 0 0

RESTATEMENT OF BEGINNING BALANCE 80,739,339 55,038,329 64,000,417 26,257,035 31,058,642

ENDING BALANCE 55,431,564 64,000,417 26,257,035 31,058,642 26,672,645


CERTIFICATES OF PARTICIPATION FUND SACS FUND 21 / SJUSD FUND 24 REVENUE AND EXPENSE SUMMARY

Certificates of Participation (COPs) are lease financing agreements in the form of securities that can be marketed to investors in a manner similar to tax exempt debt. COPs are special limited obligations payable solely from available funds as provided in the leasing agreement and are not a general obligation to the tax payers. This financing technique provides long-term financing through a lease or lease-purchase agreement that legally does not constitute indebtedness under the State constitutional debt limitation.

Qualified Zone Academy Bonds (QZABs) are interest-free bonds, established by congress in 1997. Through the establishment of QZABs school districts with low-income populations can save on interest costs associated with financing. Funds may be used for renovating and repairing buildings, investing in equipment and technology, and other activities. For State reporting purposes, Fund 21, 22, 23 and F24 are combined on SACS Form 21.

REVENUES

2004/05 EST.ACTUAL

2005/06 BUDGET

RESOURCES TITLE 91>a Interest Income 1,636,632 2,000,000 91)0( Other Local Revenue 841,921 50,000

TOTAL REVENUES 2,478,553 2,050,000


2000-2999 Classified Salaries 66,377 66,577 3000-3999 Employee Benefits 28,459 29,734 4000-4999 Supplies & Equipments 3,330,594 600,000 5000-5999 Prof.Services/Expenses 1,059,000 828,000

57xx Interfund Transfers -289,000 0 57xx Interfund Transfer from Blgd Fd 21 -600,000 -1,500,000 57xx Interfund Transfer from CCF Fd 21 -910,163 -652,210

6000-6999 Capital Outlay 2,951,060 1,123,689 7438 Debt Ser.-Interest 789,387 825,415 7439 Debt Ser.-Principal 650,000 675,000


REVENUES MINUS EXPENDITURES -4,597,161 53,795

OTHER RESOURCES/TRANSFERS RESOURCES TITLE

9110 Transfer In - Developer Fees Fund 25 3,600,000 3,200,000 0000 Transfer Out - Special Reserve Fund 17 -2,000,000 0

TOTAL OTHER RESOURCES /TRANSFERS 1,600,000 3,200,000

CHANGE IN FUND BALANCE -2,997,161 3,253,795 BEGINNING BALANCE 45,442,004 42,444,843 ENDING FUND BALANCE 42,444,843 45,698,638


CERTIFICATES OF PARTICIPATION FUND SACS FUND 21 SJUSD FUND 24


Certificates of Participation (COPs) are lease financing agreements in the form of securities that can be marketed to investors in a manner similar to tax exempt debt. COPs are special limited obligations payable solely from available funds as provided in the leasing agreement and are not a general obligation to the tax payers. This financing technique provides long-term financing through a lease or lease-purchase agreement that legally does not constitute indebtedness under the State constitutional debt limitation.

Qualified Zone Academy Bonds (QZABs) are interest-free bonds, established by congress in 1997. Through the establishment of QZABs school districts with low-income populations can save on interest costs associated with financing. Funds may be used for renovating and repairing buildings, investing in equipment and technology, and other activities. For State reporting purposes, Fund 21, 22, 23 and F24 are combined on SACS Form 21.

2003/04 ACTUAL

2004/05 EST.ACTUAL

2005/06 PROJECTED

2006/07 PROJECTED

2007/08 PROJECTED


91)0( Interest Income 2,291,923 1,636,632 2,000,000 2,200,000 2,400,000

91XX Other Local Revenue 3,891,917 841,921 50,000 50,000 50,000

TOTAL REVENUES 6,183,840 2,478,553 2,050,000 2,250,000 2,450,000

EXPENDITURES RESOURCE TITLE 2000-2999 Classified Salaries 61,154 66,377 66,577 73,235 80,558


4000-4999 Supplies & Equipments 2,960,758 3,330,594 600,000 1,700,000 1,700,000

5000-5999 Prof.Services/Expenses 36,437 1,059,000 828,000 900,000 -2,000,000

57xx Interfund Transfers 0 -289,000 0 0 0

57xx Interfund Transfer from Blgd Fd 21 -411,300 -600,000 -1,500,000 -2,000,000 -588,295

57xx Interfund Transfer from CCF Fd 21 0 -910,163 -652,210 -587,970 900,000

6000-6999 Capital Outlay 10,853,813 2,951,060 1,123,689 2,200,000 2,200,000

7438 Debt Ser.-Interest 768,405 789,387 825,415 797,575 768,500

7439 Debt Ser.-Principal 430,000 650,000 675,000 700,000 730,000


REVENUES MINUS EXPENDITURES -8,541,392 -4,597,161 53,795 -1,565,547 -1,376,741


9110 Transfer In - Developer Fees Fund 25 2,300,000 3,600,000 3,200,000 2,600,000 2,600,000

7710 Transfer In - Schools Facilities Fund 35 2,637,878 0 0 0 0

0000 Transfer Out - Special Reserve Fund 17 -1,200,000 -2,000,000 0 0 0

TOTAL OTHER RESOURCES /TRANSFERS 3,737,878 1,600,000 3,200,000 2,600,000 2,600,000

CHANGE IN FUND BALANCE -4,803,514 -2,997,161 3,253,795 1,034,453 1,223,259

BEGINNING BALANCE 62,438,983 45,442,004 42,444,843 45,698,638 46,733,091

RESTATMENT -12,193,465 0 0 0 0

RESTATEMENT OF BEGINNING BALANCE 50,245,518 45,442,004 42,444,843 45,698,638 46,733,091

ENDING FUND BALANCE 45,442,004 42,444,843 45,698,638 46,733,091 47,956,350


DEVELOPER FEES FUND SACS FUND 25 / SJUSD FUND 25 REVENUE AND EXPENSE SUMMARY

SACS Fund 25 is used to account for moneys received from fees levied on developers or other agencies as a condition of approving a development. The District charges $2.24 per sq. foot for residential and $.36 per sq foot for commercial/industrial construction.

REVENUES

2004/05 EST. ACTUAL

2005/06 BUDGET

RESOURCES TITLE 9110 Developer Fees 4,000,000 3,500,000 9110 Interest 10,000 10,000

TOTAL REVENUES 4,010,000 3,510,000


2000-2999 Classified Salaries 50,374 23,841 3000-3999 Employee Benefits 23,565 11,147 4000-4999 Materials & Supplies 0 0 5600-5699 Lease Payment-Modular Space 103,998 103,998 5700-5899 Prof/Legal/Consultant/Other Services 2,000 2,000 6000-6999 Capital Outlay 350,000 300,000



OTHER RESOURCES/TRANSFERS Transfer Out - LTD Repayment Fund 24 -3,600,000 -3,200,000

TOTAL OTHER RESOURCES/TRANSFERS -3,600,000 -3,200,000

CHANGE IN FUND BALANCE -119,937 -130,986 BEGINNING BALANCE 381,877 261,940 ENDING BALANCE 261,940 130,954


DEVELOPER FEES FUND SACS FUND 25 SJUSD FUND 25


SACS Fund 25 is used to account for moneys received from fees levied on developers or other agencies as a condition of approving a development. The District charges $2.24 per sq. foot for residential and $.36 per sq foot for commercial/industrial construction.

2003/04 ACTUAL

2004/05 EST. ACTUAL

2005/06 PROJECTED

2006/07 PROJECTED

2007/08 PROJECTED


9110 Developer Fees 2,691,705 4,000,000 3,500,000 3,500,000 3,500,000

9110 Interest 750 10,000 10,000 10,000 10,000

TOTAL REVENUES 2,692,455 4,010,000 3,510,000 3,510,000 3,510,000




4000-4999 Materials & Supplies 75 0 0 0 0

5600-5699 Lease Payment-Modular Space 103,998 103,998 103,998 103,998 103,998

5700-5899 Prof/Legal/Consultant/Other Services 6,907 2,000 2,000 3,000 3,000

6000-6999 Capital Outlay 329,070 350,000 300,000 300,000 300,000-

TOTAL EXPENDITURES 502,096 529,937 440,986 442,336 442,689


OTHER RESOURCES/TRANSFERS Transfer Out - LTD Repayment Fund 24 -2,300,000 -3,600,000 -3,200,000 -3,000,000 -3,100,000

TOTAL OTHER RESOURCES/TRANSFERS -2,300,000 -3,600,000 -3,200,000 -3,000,000 -3,100,000

CHANGE IN FUND BALANCE -109,641 -119,937 -130,986 67,664 -32,689

BEGINNING BALANCE 334,856 381,877 261,940 130,954 198,618

RESTATMENT 156,662 0 0 0 0

RESTATEMENT OF BEGINNING BALANCE 491,518 381,877 261,940 130,954 198,618

ENDING BALANCE 381,877 261,940 130,954 198,618 165,929


STATE SCHOOL BUILDING FUND SACS FUND 30" SJUSD FUND 30


SACS Fund 30 is used to account for state apportionments under the State School Building Lease Program. The main purpose of the fund is for the modernization of school site facilities.


2004/05 EST ACTUAL

2005/06 BUDGET

7710 State Revenue 0 0 7710 Interest 4,337 0

TOTAL REVENUES 4,337 0

EXPENDITURES OBJECT TITLE 4000-4999 Materials & Supplies 0 0 5000-5999 Prof/Legal/Consultant/Other Services 0 0 6000-6999 Capital Outlay 4,337 0

TOTAL EXPENDITURES 4,337 0

REVENUES MINUS EXPENDITURES 0 0 BEGINNING BALANCE 0 0 ENDING BALANCE 0 0


STATE SCHOOL BUILDING FUND SACS FUND 30 SJUSD FUND 30


SACS Fund 30 is used to account for state apportionments under the State School Building Lease Program. The main purpose of the fund is for the modernization of school site facilities.

2003/04 ACTUAL

2004/05 EST. ACTUAL

2005/06 PROJECTED

2006/07 PROJECTED

2007/08 PROJECTED


7710 State Revenue (1) -1,741,256 0 0 0 0

7710 Interest 11,587 4,337 0 0 0

7710 Other Local Income 2,928 0 0 TOTAL REVENUES -1,726,741 4,337 0 0 0

EXPENDITURES OBJECT TITLE 4000-4999 Materials & Supplies 0 0 0 0 0

5000-5999 Prof/Legal/Consultant/Other Svcs 0 0 0

6000-6999 Capital Outlay 1,260,181 4,337 0 0 0

TOTAL EXPENDITURES 1,260,181 4,337 0 0 0

REVENUES MINUS EXPENDITURES -2,986,922 0 0 0 0

BEGINNING BALANCE 2,986,922 0 0 0 0


(1 This amount represents Washington Elementary School State Apportionment of $1,665,830 which should be deposited to Fund 35 instead of Fund 30 and $75,426 which is the refund of Hoover Middle School to the State.


COUNTY SCHOOLS FACILITIES FUND SACS FUND 35 SJUSD FUND 35


SACS Fund 35 is used to record apportionments from the State School Facilities Fund authorized by the Allocation Board for new school facility construction, modernization projects and facility hardship grants. In the past, funding was based on the square footage of eligible buildings at each site. New funding guidelines would be based on District ADA of eligible buildings.


7710 State School Facilities 7710 Interest

TOTAL REVENUES


4000-4999 Materials & Supplies 5000-5999 Prof/Legal/Consultant/Other Services 6000-6999 Capital Outlay

TOTAL EXPENDITURES


OTHER RESOURCES/TRANSFERS Transfer Out-1999 COPs Fund 24

TOTAL OTHER RESOURCES/TRANSFERS

CHANGE IN FUND BALANCE BEGINNING BALANCE ENDING BALANCE

2004/05 EST.ACTUAL

2005/06 BUDGET

(1) 0

-977,620 0 0

-977,620

42,261 0

14,970,196

0

0 0

15,012,457

-15,990,077

0

0

0

0 0

-15,990,077 15,990,077

0

0 0

0 0

(1) In 2004-05, the District returned a total of $1,127,619.57 interest to OPSC on various sites. This results in a negative interest budget.


COUNTY SCHOOLS FACILITIES FUND SACS FUND 35 SJUSD FUND 35


SACS Fund 35 is used to record apportionments from the State School Facilities Fund authorized by the Allocation Board for new school facility construction, modernization projects and facility hardship grants. In the past, funding was based on the square footage of eligible buildings at each site. New funding guidelines would be based on District ADA of eligible buildings.


NOTE 2003/04 ACTUAL

2004/05 EST.ACTUAL

2005/06 PROJECTED

2006/07 PROJECTED

2007/08 PROJECTED

7710 State School Facilities 1,724,147 0 0 0 0

Interest (1) 446,022 -977,620 0 0 0

TOTAL REVENUES 2,170,169 -977,620 0 0 0


4000-4999 Materials & Supplies 775,680 42,261 0 0 0

5000-5999 Prof/Legal/Consult/Others Svcs 0 0 0 0 0

6000-6999 Capital Outlay 10,233,635 14,970,196 0 0 0

TOTAL EXPENDITURES 11,009,315 15,012,457 0 0 0

REVENUES MINUS EXPENDITURES -8,839,146 -15,990,077 0 0 0

OTHER RESOURCES/TRANSFERS Transfer Out-1999 COPs Fund 24 (2) -2,637,878 0 0 0 0

TOTAL OTHER RESOURCES/TRANSFERS -2,637,878 0 0 0 0

CHANGE IN FUND BALANCE -11,477,024 -15,990,077 0 0 0

BEGINNING BALANCE 27,467,101 15,990,077 0 0 0

ENDING BALANCE 15,990,077 0 0 0 0

NOTE: 1 In 2004-05, the District returned a total of $1,127,619.57 interest to OPSC on various sites. This results in a negative interest budget. 2 In 2004-05, the District returned a total of $1,127,619.57 interest to OPSC on various sites. This results in a negative interest budget.

Debt Service Funds

- Bond Interest and Redemption Fund, Fund 51 - Annual Repay- Earthquake Safety


BOND INTEREST AND REDEMPTION FUND FUND 51

In June, 1977 voters authorized the District to issue $165,000,000 in General Obligation Bonds to be used to fund a variety of repair and renovation projects to existing school facilities. Bonds have been issued, as follows:

Series A August,1997 $28,670,000 Series B August,1998 $50,000,000 Series C August, 2000 $20,000,000 Series D August, 2001 $66,330,000

In March, 2002 voters authorized the District to issue $429,000,000 in General Obligation Bonds to be used to fund renovation and repair of existing school facilities. Bonds have been issued, as follows:

Series A August, 2002 $84,000,000 Series B April, 2005 $91,000,000

Each Bond issue consists of two denominations, Current Interest Bonds and Capital Appreciation Bonds. Current Interest Bonds require a semi-annual interest payments and annual principal payments. Capital Appreciation Bonds accrue interest that is not paid in the early years of the bond. After twelve years, annual installments of principal and interest are required.

Resources to repay General Obligation Bonds come from ad valorem property tax overrides. Property taxes are collected by the County of Santa Clara and the County makes the bond payments.


2004/05 EST ACTUAL

2005/06 BUDGET

0000 Homeowners' Exemptions 341,997 241,997

0000 County & District Taxes 23,187,975 23,187,975

TOTAL REVENUES 23,529,972 23,429,972

DEBT SERVICE OBJECT TITLE 7400-7499 Bond Principal and Interest 23,019,756 23,019,756

TOTAL DEBT SERVICE 23,019,756 23,019,756

REVENUES MINUS DEBT SERVICE 510,216 410,216

NET INCREASE(DECREASE)IN FUND BALANCE 510,216 410,216

BEGINNING BALANCE 20,756,970 21,267,186

ENDING BALANCE 21,267,186 21,677,402


ANNUAL REPAY-EARTHQUAKE SAFETY FUND

This fund is maintained for the purpose of paying off loans from the State for rebuilding schools which did not conform with earthquake safety standards.

2004/05 2005/06

EST ACTUAL BUDGET

REVENUES

RESOURCE TITLE

0000 County & District Taxes 0 0

0 0

TOTAL REVENUES 0 0

EXPENDITURES

OBJECT TITLE

7000-7999 State School Building Repayment 0 0

TOTAL EXPENDITURES 0 0


NET INCREASE(DECREASE) IN FUND BALANCE 0 0

BEGINNING BALANCE 3,094 3,094


Internal Service Fund

- Workers Compensation - Self - Insurance Health & Welfare

San Jose Unified School District Adopted Budget, 2005 -2006

SELF INSURANCE FUNDS TOTAL FUND 67 AND 68 SUMMARY

2004-2005 ESTIMATED ACTUAL & 2005-2006 BUDGET

04-05 ESTIMATED ACTUAL WORKERS

COMP 67

HEALTH BENEFIS

68 TOTAL 67+68

4,157,891 22,859,470 27,017,361 99,046 25,735

108,361 0 108,361 4,365,298 22,885,205 27,250,503

63,697 55,908 119,605 24,266 19,378 43,644 11,135 0 11,135

2,893,273 20,752,673 23,645,946 2,992,371 20,827,959 23,820,330

1,372,927 2,057,246 3,430,173

3,000,000 0 3,000,000

-1,627,073 2,057,246 430,173 6,119,169 -579,035 5,540,134 4,492,096 1,478,211 5,970,307

2005-2006 BUDGET WORKERS

COMP 67

HEALTH BENEFIS

68 TOTAL 67+68

3,800,000 24,002,444 27,802,444 110,414 25,735 108,360 0 108,360

4,018,774 24,028,179 28,046,953

64,462 61,381 125,843 24,319 29,070 53,389 11,135 0 11,135

2,433,502 21,790,307 24,223,809 2,533,418 21,880,758 24,414,176

1,485,356 2,147,421 3,632,777

0 0 0

1,485,356 2,147,421 3,632,777 6,119,169 -579,035 5,970,307 7,604,525 1,568,386 9,603,084

FUND

REVENUE Self-Insurance Revenue Interest Other Local Revenue

OBJECT TITLE 2000-2999 Classified Salaries 3000-3999 Employee Benefits 4000-4999 Supplies 5000-5999 Services

REVENUES - EXPENDITURES

OTHER SOURCES / USES TRANSFERS OUT

Change in Fund Balance Beginning Balance Ending Balance

Amount reserved for claims in Balance Sheet

Amount reserved in Fund Balance

Total available to fund for claims

Actuarially determined liability (70% confidence)

2,633,790 2,633,790

4,492,096 5,977,452 7,125,886 8,611,242

6,644,000 6,644,000


WORKERS COMPENSATION FUND SACS FUND 67 / SJUSD FUND 67 REVENUE AND EXPENSE SUMMARY

2004/05 2005/06 EST. ACTUAL BUDGET


9051 Self-Insurance Revenue 4,157,891 3,800,000

9051 Interest 99,046 110,414

9051 Local Revenue 108,361 108,360 TOTAL REVENUES 4,365,298 4,018,774



3000-3999 Employee Benefits 24,266 24,319

4000-4999 Supplies 11,135 11,135

5000-5999 Services and Claims 2,893,273 2,433,502 TOTAL EXPENDITURES 2,992,371 2,533,418



TRANSFERS OUT 9051 Transfer to Fund 17


NET INCREASE (DECREASE) IN FUND BALANCE BEGINNING BALANCE ENDING BALANCE (Reserved for claims)

3,000,000 0

3,000,000 0

-1,627,073 1,485,356

6,119,169 4,492,096

4,492,096 5,977,452


WORKERS COMPENSATION FUND SACS FUND 67 / SJUSD FUND 67


2003/04 ACTUAL

2004/05 EST ACTUAL

2005/06 BUDGET

2006/07 PROJECTED

2007/08 PROJECTED


9051 Self-Insurance Revenue 3,953,763 4,157,891 3,800,000 3,800,000 3,800,000 9051 Interest 125,259 99,046 110,414 110,414 110,414 9051 Local Revenue 108,361 108,360 108,360 108,360

TOTAL REVENUES 4,079,022 4,365,298 4,018,774 4,018,774 4,018,774


2000-2999 Classified Salaries 66,788 63,697 64,462 44,330 44,330 3000-3999 Employee Benefits 25,629 24,266 24,319 19,151 19,151 4000-4999 Supplies 4,241 11,135 11,135 11,135 11,135 5000-5999 Services and Claims 2,810,491 2,893,273 2,433,502 2,433,502 2,433,502



OTHER FINANCING SOURCES AND USES TRANSFERS OUT Transfer to Fund 17 0 3,000,000 0 0 0

CHANGE IN FUND BALANCE 1,171,873 -1,627,073 1,485,356 1,510,656 1,510,656 BEGINNING BALANCE 4,947,296 6,119,169 4,492,096 5,977,452 7,488,108 ENDING BALANCE 6,119,169 4,492,096 5,977,452 7,488,108 8,998,764


HEALTH AND WELFARE FUND SACS FUND 67 / SJUSD FUND 68 REVENUE AND EXPENSE SUMMARY


2004/05 EST. ACTUAL

2005/06 BUDGET

9052 Self-Insurance Premium 22,859,470 24,002,444

9052 Interest 25,735 25,735

TOTAL REVENUES 22,885,205 24,028,179


1000-1999 Certificated Salaries 0 0


3000-3999 Employee Benefits 19,378 29,070 4000-4999 Books and Supplies 0 0 5000-5999 Services and Claims 20,752,673 21,790,307



NET INCREASE (DECREASE) IN FUND BALANCE 2,057,246 2,147,421 BEGINNING BALANCE -579,035 1,478,211 ENDING BALANCE 1,478,211 3,625,632


HEALTH AND WELFARE FUND SACS FUND 67 / SJUSD FUND 68



2003/04 ACTUAL

2004/05 EST ACTUAL

2005/06 BUDGET

2006/07 PROJECTED

2007/08 PROJECTED

9052 Self-Insurance 21,762,260 22,859,470 24,002,444 27,602,811 31,743,232 9052 Interest 15,032 25,735 25,735 29,595 34,035

TOTAL REVENUES 21,777,292 22,885,205 24,028,179 27,632,406 31,777,267


1000-1999 Certificated Salaries 21,650 0 0 0 0 2000-2999 Classified Salaries 63,425 55,908 61,381 70,589 81,177 3000-3999 Employee Benefits 30,128 19,378 29,070 33,431 38,445 4000-4999 Books and Supplies 0 0 0 0 0 5000-5999 Services and Claims 21,891,789 20,752,673 21,790,307 25,058,853 28,817,681


REVENUES MINUS EXPENDITURES -229,700 2,057,246 2,147,421 2,469,534 2,839,964

CHANGE IN FUND BALANCE -229,700 2,057,246 2,147,421 2,469,534 2,839,964 BEGINNING BALANCE -405,781 -579,035 1,478,211 3,625,632 6,095,166 AUDIT ADJUSTMENT 56,446 0 0 0 0 ENDING BALANCE -579,035 1,478,211 3,625,632 6,095,166 8,935,129

Trust Service Funds

- Retiree Benefits, Fund 71


RETIREE BENEFIT FUND FUND 71

PARS SUPPLEMENTARY RETIREMENT PLAN & SEPARATION INCENTIVE The Public Agency Retirement System (PARS) is the third largest multiple employer retirement system in California, after the California Public Employee Retirement system (CaIPERS) and the California State Teachers Retirement System (STRS). One of the program options available through PARS is the Supplementary Retirement Plan (SRP) which allows member agencies to offer supplemental retirement packages to qualified employees. This package is designed to compliment regular retirement benefits that the employee will receive through PERS or STRS. The plan and the trust established to hold the assets of the plan are qualified under Section 401(a) and are tax-exempt under Section 501(a) of the Internal Revenue Code, in addition to meeting the requirements of a pension trust under California Government Code Sections 53215-53224. The PARS SRP trust is administered by Phase II Systems. Phase II Systems provides all administrative services relative to the program, plus retirement counseling for participants and guidance in meeting all federal and state reporting requirements.

2004/05 ESTIMATED

2005/06 ADOPTED

2006/07 PROJECTED

2007/08 PROJECTED

2008/09 PROJECTED

Retirement Group and Year ACTUAL BUDGET BUDGET BUDGET BUDGET 2002 Certificated, Non-Management 2,067,511 2,067,511 2,067,511 0 0 2002 Certificated Management 192,454 192,454 192,454 0 0 2003 Certificated, Non-Management 21,277 21,277 21,277 21,277 0 2003 Certificated Management 6,384 6,384 6,384 6,383 0 2003 AFSCME 38,298 38,298 38,298 38,298 0 2003 CSEA 76,596 76,596 76,596 76,596 0 2004 Certificated, Non-Management 548,758 548,758 548,758 548,758 548,758 2004 Certificated Management 174,219 174,219 174,219 174,219 174,219 TOTAL 3,125,496 3,125,496 3,125,496 865,530 722,977

HEALTH AND WELFARE PAYMENTS ASSOCIATED WITH RETIREMENT INCENTIVES The various early retirement packages offered to employees contained provisions to pay retiree's medical insurance for a period of seven years or until age 65, whichever occurs first (incentives in 2002 and earlier). The incentive in 2003 had a 2 year medical payment provision. The retirement incentive in 2004 had no provision for medical benefit payments. Retired teachers and certificated administrators may extend the start date of the seven year period by substituting in the classroom for benefits in the early years of their retirement. This option is often selected by those for whom the seven years of benefits do do extend until age 65.

Retirement Group and Year

2004/05 ESTIMATED

ACTUAL

2005/06 ADOPTED

BUDGET

2006/07 PROJECTED

BUDGET

2007/08 PROJECTED

BUDGET

2008/09 PROJECTED

BUDGET 1996 Certificated, Non-Management 16,166 0 0 0 0 1998 Certificated, Non-Management 333,551 133,420 53,368 0 0 1998 Certificated, Management 32,240 12,896 5,158 0 0 2002 Certificated, Non-Management 1,874,060 2,061,466 2,370,686 2,726,289 3,135,232 2002 Certificated Management 160,136 176,150 202,573 232,959 267,903 2003 Certificated, Non-Management 75,863 45,518 27,311 16,386 0 2003 Certificated Management 18,665 11,199 6,719 4,032 0 2003 AFSCME 81,962 0 0 0 0

TOTAL 2,592,643 2,440,649 2,665,815 2,979,666 3,403,135

Annuity & Medical Total 5,718,139 5,566,145 5,791,311 3,845,196 4,126,112

San Jose Unified School District Third Interim, 2004-2005

- RETIREE BENEFIT FUND FUND 71

MULTI-YEAR PROJECTION

RESOURCE TITLE

NOTE

2003/04

ACTUAL

2004/05 ESTIMATED

ACTUAL

2005/06 ADOPTED

BUDGET

2006/07 PROJECTED

BUDGET

2007/08 PROJECTED

BUDGET

9053 Incentives 1 4,369,046 5,718,139 5,566,145 5,791,311 3,845,196

9054 Non-Incentives 591,483 666,082 666,081 666,081 666,081

0000 Interest & Other 1,312 0 0 0 0 4,961,841 6,384,221 6,232,226 6,457,392 4,511,277

OBJECT TITLE 5810 Medical, Incentives 2 1,956,474 2,592,643 2,440,649 2,665,815 2,979,666

5810 Medical, Other 3 591,483 666,081 666,081 666,081 666,081

5810 Annuities PARS 2 2,412,572 3,125,496 3,125,496 3,125,496 865,530 4,960,529 6,384,220 6,232,226 6,457,392 4,511,277

CHANGE IN FUND BALANCE 1,312 1 0 0 0

BEGINNING BALANCE 56,539 57,851 57,852 57,852 57,852 ENDING BALANCE 57,851 57,852 57,852 57,852 57,852

NOTES: 1 The increased contribution in 2004-05 reflects an additional retirement incentive as of June 30, 2004 2 See PARS retirement incentive page for detailed information 3 Other retiree benefits include a monthly contribution of $80 to each retiree's medical beneifit cost ($35 after age

65), as well as the cost of the plan where certificated retirees can substitute for benefits

APPENDICES


SAN JOSE UNIFIED SCHOOL DISTRICT DISTRICT PAID MONTHLY BENEFITS FOR FY 2005-2006 APPENDIX A

AFSCME, CSEA

TYPE OF BENEFIT FULL-TIME EMPLOYEES PART-TIME EMPLOYEES

FOUNDATION PLUS-MEDICAL CERTIFICATED CLASSIFIED CERTIFICATED CLASSIFIED Employee NA $411.49 NA $411.49 District pays a pro-rata share of the premium Employee + 1 NA $826.31 NA $826.31 cost for individuals who are employed at least Employee + Family NA $1,158.11 NA $1,158.11 50% of time.

KAISER- MEDICAL Employee NA $360.78 NA $360.78 District pays a pro-rata share of the premium Employee + 1 NA $721.56 NA $721.56 cost for individuals who are employed at least

Employee + Family NA $1,021.01 NA $1,021.01 50% of time.

UNUM LIFE INSURANCE District pays a pro-rata share of the premium Admin & Confidential Emp. NA $9.05* NA $9.05 cost for individual who are employed at least All Other Employees NA $2.72* NA $2.72 50% of time.

SJUSD-DENTAL District pays a pro-rata share of the premium Employee NA $137.68* NA $80.66 cost for individuals who are employed at least Employee + Family NA $137.68* NA $161.32 50% of time.

STRS (Retirement) Mandatory for Certificated employees working

Regular N/A N/A N/A N/A at least 50%, for hourly employees if 60 hrs.

Reduced Work Load N/A N/A N/A N/A or more per pay period, and for substitutes if 100 days or more per school year. Voluntary: At any time for hourly and substitutes.

PERS (Retirement) N/A 13.02% N/A 13.02% Mandatory for Classified employees working 50%

Social Security 2005 Earnings Limit $90,000 N/A 6.20% N/A 6.20% Mandatory for all employees not covered

under PERS or STRS, effective 7-1-91. Exceptions are students and retirees.

MEDICARE Mandatory for all employees, except teachers

2005 No Earnings Limit N/A 1.45% N/A 1.45% hired prior to 4-1-86 who did not elect medicare.

WORKERS COMPENSATION N/A 2.45% N/A 2.45% Applies to all employees.

UNEMPLOYMENT INSURANCE N/A 0.65% N/A 0.65% Applies to all employees with certain exceptions, e.g. students, elected officials.

INCOME PROTECTION INS.-TEACHERS N/A N/A N/A N/A Applies to all employees in SJTA Bargaining Unit.

INCOME PROTECTION INS.-SJUSD • N/A 0.27% N/A 0.27% Applies to Administrators, Confidentials, Police, Trades & CSEA Bargaining Unit. Must be employed at least 50% of time or more.

RETIREE BENEFITS N/A 0.33% N/A 0.33%

* Composite Rates 7/05



TRADES


FOUNDATION PLUS-MEDICAL CERTIFICATED CLASSIFIED CERTIFICATED CLASSIFIED Employee N/A $411.49 N/A $411.49 Employee + 1 N/A $826.31 N/A $826.31 Employee + Family N/A $1,158.11 N/A $1,158.11

KAISER- MEDICAL Employee N/A $360.78 N/A $360.78 Employee + 1 N/A $721.56 N/A $721.56 Employee + Family N/A $1,021.01 N/A $1,021.01

UNUM LIFE INSURANCE Admin & Confidential Emp. N/A $9.05* N/A 9.05 All Other Employees N/A $2.72* N/A $2.72

SJUSD-DENTAL Employee N/A $137.68* N/A $137.68 Employee + Family N/A $137.68* N/A $137.68

STRS (Retirement)

Regular N/A N/A N/A N/A

Reduced Work Load N/A N/A N/A N/A

PERS (Retirement) N/A 13.02% N/A 13.02%

Social Security 2005 Earnings Limit $90,000 N/A 6.20% N/A 6.20%

MEDICARE

2005 No Earnings Limit N/A 1.45% N/A 1.45%

WORKERS COMPENSATION N/A 2.45% N/A 2.45%

UNEMPLOYMENT INSURANCE N/A 0.65% N/A 0.65%

INCOME PROTECTION INS. TEACHERS N/A N/A N/A N/A

INCOME PROTECTION INS.-SJUSD N/A 0.27% N/A 0.27%



District pays a pro-rata share of the premium cost for individuals who are employed at least 50% of time.


District pays a pro-rata share of the premium cost for individual who are employed at least 50% of time.


Mandatory for Certificated employees working at least 50%, for hourly employees if 60 hrs. or more per pay period, and for substitutes if 100 days or more per school year. Voluntary: At any time for hourly and substitutes.

Mandatory for Classified employees working 50%

Mandatory for all employees not covered under PERS or STRS, effective 7-1-91. Exceptions are students and retirees.

Mandatory for all employees, except teachers hired prior to 4-1-86 who did not elect medicare.

Applies to all employees.

Applies to all employees with certain exceptions. e.g. students, elected

Applies to all employees in SJTA Bargaining Unit.

Applies to Administrators, Confidentials, Police, Trades & CSEA Bargaining Unit. Must be employed at least 50% of time or more.



SJAA, SJTA, AFT






FOUNDATION PLUS-MEDICAL CERTIFICATED CLASSIFIED CERTIFICATED CLASSIFIED Employee $915.84* $915.84* $411.49 $411.49 Employee + 1 $915.84* $915.84* $826.31 $826.31 Employee + Family $915.84* $915.84* $1,158.11 $1,158.11

KAISER- MEDICAL Employee $671.54* $671.54* $360.78 $360.78 Employee + 1 $671.54* $671.54* $721.56 $721.56 Employee + Family $671.54* $671.54* $1,021.01 $1,021.01

UNUM LIFE INSURANCE Admin & Confidential Emp. $9.05* $9.05* 9.05 9.05 All Other Employees $2.72* $2.72* $2.72 $2.72

SJUSD-DENTAL Employee $137.68* $137.68* $80.66 $80.66 Employee + Family $137.68* $137.68* $161.32 $161.32

STRS (Retirement) Regular 8.25% NA 8.25% NA

Reduced Work Load 24.70% NA 24.70% NA



MEDICARE

2005 No Earnings Limit 1.45% 1.45% 1.45% 1.45%

WORKERS COMPENSATION 2.45% 2.45% 2.45% 2.45%

UNEMPLOYMENT INSURANCE 0.65% 0.65% 0.65% 0.65%

INCOME PROTECTION INS.-TEACHERS 0.27% N/A 0.27% N/A

INCOME PROTECTION INS.-SJUSD 0.27% 0.27% 0.27% 0.27%

RETIREE BENEFITS 0.33% 0.33% 0.33% 0.33%







Applies to all employees with certain exceptions, e.g. students, elected




APPENDIX B School Finance Chronology

1972 SB 90 - Established revenue limits, a ceiling on the amount of general-purpose money each school district can spend per pupil.

1977 Serrano v Priest - The California Supreme Court ruling that the system of school finance was inequitable.

1977 AB 65 - Long-term funding bill responding to the Serrano c Priest court decision. Initiated the School Improvement Program (SIP)

1978 Proposition 13 - The Constitutional amendment limiting property tax rates and increases.

1979 AB 8 - The funding structure for school after Proposition 13, with a revised formula for dividing property taxes. Created the "Serrano Squeeze" by granting larger increases t o low spending districts.

1981 AB 777 - Revisions to school finance formulas, procedures for requesting waivers from portions of the Education Code, and consolidation of some categorical programs at the local level.

1983 SB 813 - Major reform law to improve California schools through such programs as mentor teacher, longer school day/year, higher beginning teachers salaries, more rigorous graduation requirements, and statewide curriculum standards.

1984 Lottery - Constitutional amendment creating the California State Lottery, with a percentage of winnings for education.

1988 Proposition 98 - Constitutional amendment guaranteeing a minimum funding level for schools.

In years in which no special school finance laws are passed, funding for education is written into the Budget Act and follow-up legislation.

EdSource


APPENDIX C Serrano v Priest

The 1976 California Court decision that found the existing system of financing school unconstitutional because it violated the Equal Protection Clause of the State Constitution. The court ruled that property tax rates and per pupil expenditures should be equalized and that, by 1980, the difference in revenue limits per pupil should be less than $100 (Serrano band). Special purpose or categorical funds are excluded from the calculation.

October 1980 - Plaintiffs filed a "bill of particulars" stating that equalization had not been accomplished and the deadline for the $100 band had not been met. They asked that some expenditure in addition to revenue limits be equalized.

December 1982 - Superior Court in Los Angeles heard the Serrano v Priest, Gonzalez v. Riles, Placentia USD v. Riles, and Lucia Mar USD v Graves cases.

April 1983 - Superior Court trial judge found that the current school finance system is constitutional and that sufficient parity exists with the $100 band adjusted for inflation.

June 1985 - Plaintiffs filed an appeal in the Second District Court of Appeals.

May 1986 - Court of Appeals upheld the 1983 Superior Court decision.

September 1986 - California Supreme Court voted to hear the appeal of the Superior Court decision.

May 1987 - Defendants filed for dismissal of Supreme Court review.

April 1989 - Plaintiffs withdrew. Case was declared closed.

EdSource


APPENDIX D Glossary of Common School Finance Terms

ADA-Average Daily Attendance There are several kinds of attendance, and these are counted in different ways. For regular attendance, ADA is equal to the average number of pupils actually attending classes who are enrolled for at least the minimum school day, or have a valid excuse. In classes for adults and ROC/P, one unit of ADA is credited for each 525 classroom hours. Attendance is counted every day of the school year and is reported to the California Department of Education three times a year (see Attendance Reports). See also Concurrently Enrolled for a further definition of ADA.

AB 1200 Reference to AB 1200 (Chapter 1213/1991) that imposed major fiscal accountability controls on school districts and county offices of education, by establishing significant administrative hurdles and obligations for agency budgets and fiscal practices.

ABATEMENT A complete or partial cancellation of an expenditure or revenue.

AD VALOREM TAXES Taxes based on the value of property —such as the standard property tax- are called ad valorem taxes. The only new taxes bases on the value of property that are allowed today are those imposed with a two-thirds voter approval for capital facilities bonded indebtedness. Ever since Proposition 13, properties in California are adjusted to the true market value at the time of property transfer.

APPORTIONMENT State aid given to a school district or county office of education. Apportionments are calculated three times for each school year. The First Principal Apportionment (P-1) is calculated in February of the school year corresponding to the P-1 ADA (see Attendance Reports); the Second Principal Apportionment (P-2) is calculated in June corresponding to the P-2 ADA; and, the annual recalculation of the apportionment is made in February following the school year and is based on P-2 DA, except for programs where the annual count of ADA is used.

APPROPRIATION A bill before the Legislature authorizing the expenditure of public money and stipulating the amount, manner and purpose for the expenditure terms.

APPROPRIATION FOR CONTINGENCIES That portion of the current fiscal year's budget that is not appropriated for any specific purpose bus is held subject to intrabudget transfer; i.e. transfer to other specific appropriation accounts as needed during the fiscal year.

ASSESSED VALUATION (also, assessed value) The total value of property within a school district as determined by state and county assessors. The "AV" of a percentage growth in statewide AV from one year to the next is an important ingredient in determining appropriation levels required from the state for fully district and county revenue limits, as well as for Proposition 98 calculations.



ASSUMPTIONS Statements accepted as true without proof. They are necessary as to expected conditions, which will impact the outcome of events (i.e. enrollment, staffing, revenue, and costs).

ATTENDANCE REPORTS Each school district reports its attendance three times during a school year. The First Principal Apportionment ADA, called the P-1 ADA or the P-1 count, is counted from July 1 through the last school month ending on or before December 31 of a school year. The Second Principal Apportionment ADA, called the P-2 ADA, is counted from July 1 through the last school month ending on or before April 15 of a school year. Fiscal or annual ADA is based on the count from July 1 through June 30. The final recalculation of the apportionment is based on the P-2 ADA except for adult education programs, regional occupational centers and programs and nonpublic school funding, all of which use the annual count of ADA.

BASE REVENUE LIMIT See Revenue Limit.

BOND A certificate containing a written promise to pay as specified sum of money, called the face value, at a fixed time in the future, called the date of maturity, and specifying interest at a fixed rate, usually payable periodically.

BONDED INDEBTEDNESS An obligation incurred by the sale of bonds for acquisition of school facilities or other capital expenditures. Since 1986, districts have been able to levy a local property tax to amortize bonded indebtedness provided the taxes are approved by a two-thirds vote of the electorate.

BUDGET A plan of financial operation consisting of an estimate of proposed revenues and expenditures for a given period and purpose.

CAPITAL OUTLAY Expenditure for new equipment, major renovation or reconstruction, or new schools.

CATEGORICAL AID Funds from the state or federal government granted to qualifying school districts for specialized programs regulate and controlled by federal or state law or regulation. Examples include programs for children with special needs, such as special education, special programs, such as the School Improvement Program; or, special purpose, such as transportation. revenue limits.

CBEDS California Basic Education Data System —the statewide system of collecting enrollment, staffing, and salary data from all school districts on an "Information Day" each October.



CERTIFICATED PERSONNEL School employees who hold a position for which a credential is requires by the state — teachers, librarians, counselors, and most administrators.

CERTIFICATES OF PARTICIPATION A financing technique, which provides long term financing through a lease (with an option to purchase or a conditional sale agreement).

CHART OF ACCOUNTS A list of accounts, systematically arranged, that is applicable to a specific Local Educational Agency (LEA). Components are: Programs, Objects, Funds, and Sub-funds.

CLASS SIZE PENALTIES The penalties imposed on school districts that have classes in excess of certain maximum sizes. Class size penalties result in a reduction in ADA, which, in turn, results in a loss in revenue limit income.

CLASSIFIED PERSONNEL School employees who hold positions that do not require a credential, such as secretaries, aides, custodians, bus drivers and some management personnel.

COLLECTIVE BARGAINING Senate Bill 160 (1975) defines the manner and scope of negotiations between school districts and employees organizations. The law also mandates a state regulatory board. (See PERB)

CONCURRENTLY ENROLLED Pupils who are enrolled both in regular program for at least the minimum school day and also in a regional occupational center o program (ROC/P) or class for adults. Such a student will generate both regular ADA for the time in the regular programs plus currently enrolled ADA for the time in the regular program plus concurrently enrolled ADA for the time in ROC/P or adult classes. By qualifying for both regular ADA and concurrently enrolled ADA, such a student can generate more than one unit of ADA.

COST-OF-LIVING ADJUSTMENT (COLA) An increase in funding for government programs, including revenue limits or categorical programs. Current law ties the COLA to various indices of inflation, although different amounts are appropriated in some years.

CRITERIA AND STANDARDS Local district budgets must meet state-adopted provisions of "criteria and standards". These provisions establish minimum fiscal standards that school districts, county offices of education and the State use to monitor district fiscal solvency and accountability.

DECLINING ENROLLMENT ADJUSTMENT A Revenue Limit adjustment, which districts may receive as a result of a decline ADA. Under current law, districts can count the higher of either last or current year ADA.



DEFERRED MAINTENANCE Major repairs of building and equipment, which have been postponed by school districts. Some matching state funds are available to districts, which establish a deferred maintenance program.

DEFERRED REVENUE Revenue received in a given period, but unearned, which is set up as a liability to be included as revenue in subsequent period.

DEFICIT FACTOR When an appropriation to the State School Fund for revenue limits — or for any specific categorical program — is insufficient to pay all claims for state aid, a deficit factor is applied to reduce the allocation of state aid to the amount appropriated.

DEVELOPER FEES A specified charge per square foot on new residential and commercial construction. Developer fees are levied by school districts for building or renovating schools.

EDUCATION CODE The body of law, which regulates education in California. Additional regulations are contained in the California Administrative Code, Title 5 and 8, the Government Code, and general statutes.

ENCROACHMENT The expenditure of school districts general-purpose funds in support of a categorical expense encroaches into the district's general fund for support. Encroachment occurs in most districts and county offices that provide special education and transportation. Other encroachment is caused by deficit factors or local decisions to allocate general-purpose funds to special purpose programs.

ENCUMBRANCES Obligations in the form of purchase orders, contracts, salaries, and other commitments chargeable to appropriations for which a part of the appropriation is reserved.

ENTITLEMENT An apportionment that is based on specific qualifications.

EQUALIZATION AID The extra state aid provided in some years — such as 1995-96 — to a low revenue district to increase its vase revenue limit toward the statewide average.

FACT FINDING The culmination of the Impasse Procedures, Article 9, of the State's collective bargaining law. A tripartite panel, with the chairperson appointed and paid for by PERB, considers several specifically enumerated facts and makes findings of fact and recommendations in terms of settlement to a negotiation agreement. Such recommendations area advisory only and may be adopted or rejected in whole or in part by the parties.

FISCAL YEAR A period of one year, the beginning and the ending dates of which are fixed by statute; in California, the period beginning on July 1 and ending on June 30.



FOUNDATION AMOUNT The tax revenues, which count toward a school districts Gann limit. The districts other tax revenues are included in the state's limit.

FULL TIME EQUIVALENT (FTE) The ratio of time expended in a part-time position to that of a full-time position. The ratio is derived by dividing the amount of employed time required in the part-time position by the amount of employed time required in a corresponding full-time position.

GANN SPENDING LIMIT A ceiling, or limit, on each year's appropriations of tax dollars by the state, cities, countries, school districts, and special districts. Proposition 4, an initiative passed in November 1979, added appropriations limits in Article XIIIB of the California Constitution. Using 1978-79 as a base year, subsequent years' limits have been adjusted for: (1) an inflation increase equal to the change in the Consumer Price Index or per capita personal income, whichever is smaller; and, (2) the change in population or, for school agencies, change in ADA. Proposition 111, adopted in June 1990, amended the Gann limit inflation factor to be based only on the change in per.

GENERAL OBLIGATION BONDS Bonds that are a "general obligation" of the government agency issuing them, i.e. their repayment is not tied to a selected revenue stream. Bond elections in a school district must be approved by a two-thirds vote of the electorate, but state bond measures require only a majority vote.

GIFTED AND TALENTED (GATE) Student in grades 1 through 12 who have shown potential abilities of high performance capability and needing differentiated or accelerated education. "Gifted child educational programs" are those special instructional programs, supportive services, unique educational materials, learning setting, and other services which differentiate, supplement, and support the regular educational program in meeting the needs of gifted students.

GRANT A contribution, either in money or material goods, made by one government entity to another.

INDIRECT EXPENSE AND OVERHEAD Those elements of indirect cost necessary in the operation of the district or in the performance of a service that are of such nature that the amount applicable to each accounting unit cannot be separately identified.

LONG TERM DEBT Debt that matures more than one year after the date of issuance.

LOTTERY Approved by voters in November 1984, lottery games began in October 1985. The minimum of 34% of lottery revenues distributed to public schools and colleges must be used for "education of pupils". Lottery income has added about 2 to 3% to K-12 education funding.

San Jose Unified SchOol District Adopted Budget, 2005-2006


MANDATED COSTS School district expenses, which occur because of federal or state laws, decisions of state or federal courts, federal or state administrative regulations.

NECESSARY SMALL SCHOOL An elementary school with less than 101 ADA or high school increases or decreases in cash expenditures will have upon future budgets.

PARCEL TAX A special tax that is a flat amount per parcel and not ad valorem based (Le. not according to the value of the property). Parcel taxes must be approved by a two-thirds vote of the electorate.

PERB Public Employment Relations Boards. Five persons appointed by the Governor to regulate collective bargaining between school employers and employee organizations.

PERS Public Employees' Retirement System. State law requires that classified employees, their employer, and the state contribute to this retirement fund.

PL94-142 Federal law that mandates a "free and appropriate" education for all handicapped children.

PROCEEDS OF TAXES Revenues from taxes, licensing fees, user, charges, and user fees (in excess of expenses). The amount, which exceeds the state's Gann limit, must be rebated to taxpayers. (See Gann Spending Limit.)

PROPOSITION 1 3 An initiative amendment passed in June 1978 adding Article XIIIA to the California Constitution. Tax rates on secured property are restricted to no more than 1% full cash value. Proposition 13 also defined assessed value and required a two-thirds vote to change existing or levy other new taxes.

PROPOSITION 98 An initiative adopted in 1988 and then amended by Proposition 111 in 1990; Proposition 98 contains three major provisions: (1) a minimum level of state funding for K-14 school agencies (unless suspended by the Legislature); (2) a formula for allocating any state tax revenues in excess of the state's Gann Limit; (3) the requirement that a School Accountability Report Card be prepared for every school. The minimum funding base is set equal to the grater of the amount of state aid determined by two formulas, commonly called "Test 1" and "Test 2" — unless an alternative formula, know as "Test 3", applies.

"Test 1" originally provided that K-14 school agencies shall receive at least 40.319% of state general fund tax revenues in each year, the same percentage as was appropriated for K-14 school agencies in 1986-87. Due to the shift in property taxes from local government to K-14 agencies, the "Test 1" percentage has been reset at 34.0%



"Test 2" provides that K-14 school agencies shall receive at least the same amount of combined state aid and local tax dollar as was received in the prior year, adjusted for the statewide growth in K-12 ADA and an inflation factor equal to the annual percentage change in per capita personal income.

"Test 3" only applies in year in which the annual percentage change in per capita state general fund tax revenues plus 12% is lower than the "Test 2" inflation factor (i.e. change in per capita personal income), and in this case the "Test 2" inflation factor is reduced to the annual percentage change in per capita state general fund tax revenues plus 1/2%.

One of the provisions of Proposition 98/111 is that if the minimum funding level is reduced due to either to "Test 3" or the suspension of the minimum funding level by the Legislature and Governor, a "maintenance factor" is calculated as the amount of the funding reduction. In subsequent years when state taxes grow quickly, this "maintenance factor" is added t o the minimum funding level until the funding base is fully restored.

PURCHASE ORDER An encumbrance document that shows the vendor from whom a purchase is being made, what is being purchased by the school district, the amount of the purchase, the fund from which the purchase is being made (general, building or bond fun), an accounting code to which the purchase shall be applied, the signature or initial approval or the designed central office personnel responsible for approving.

RESERVES Funds set aside in a school district budget to provide for estimates future expenditures or to offset future losses, for working capital, or for other purposes.

RESTRICTED FUNDS Moneys whose use is for restricted by legal requirements or by the donor.

REVENUE LIMIT The amount of revenue that a district can collect annually for general purposes from local property taxes and state aid. The revenue limit is composed of a base revenue limit — a basic education amount per unit of ADA computed by formula each year from the previous year's base revenue limit — and any of the number of revenue limit adjustments that are computed a new each year.

The total revenue limit of a school district is generally determined by multiplying the district's P-2 ADA times the base revenue limit, adding the applicable revenue limit adjustments and applying a deficit factor.

ROC/P Regional Occupational Center or Program A vocational educational program for high school students and adults. A ROC/P may be operated by a single district, but a consortium of districts under a joint power agreement (JPA), or by a county office of education for districts within the county.



SB 90 Reference to senate Bill 90/1972 that established the revenue limit system for funding school districts. The first revenue limit amount was determined by dividing the district's 1972-73 state and local income by that year's ADA. This per-ADA amount is the historical base for all subsequent revenue limit calculations.

SB 813 Reference to Senate Bill 813/1983 that provides a series of education "reforms" in funding calculations. Longer day, longer year, mentor teachers, and beginning teacher salary adjustments are a few of the programs implemented by this 1983 legislation.

SCHOOL DISTRICTS Unified - A school district is serving students, kindergarten through 12th grade. Elementary - A school district serving students, kindergarten through 8th grade. High School - A school district serving students, 9th through 12th grade.

SERRANO vs PRIEST The California Supreme Court decision that declares the system of financing schools unconstitutional because it violated the Equal Protection clause of the state Constitution. The Court said that by 1980 the relative effort (tax rate) required of taxpayers for local school must be nearly same throughout the state and that differences in annual per pupil expenditures due to local wealth must be less than $100. The impact of Proposition 13 settled the taxpayer equity provision. In 1983 a court review determined that sufficient compliance in reducing expenditure disparities had been achieved; subsequent appeals have not succeeded.

SPECIAL EDUCATION Programs to identify and meet the educational needs of exceptional children, such as those with learning or physical handicaps. PL94-142 requires that all handicapped children between 3 and 21 years be provided free and appropriate education.

STAFFING Anticipating the staffing needs and the effects it will have on projected budgets is based on various enrollment assumptions.

STATE ALLOCATION BOARD (SAB) The regulatory agency that controls most state-aided capital outlay and deferred maintenance projects and distributes funds for them.

STATE SCHOOL FUND Each year the state appropriates money to this fund, which is then used to make state aid payments to school districts. Section A of the State School Fund is for K-12 education and Section B is for community college education.

STRS The State Teacher's Retirement System, funded by certificate employees, their employer and the state.

SUBVENTIONS The term used to describe assistance or financial support, usually from higher governmental units to local governments or school agencies. State aid to school agencies is a state subvention.



SUNSET The termination of a categorical program. A schedule is in current law for the Legislature to consider the "sunset" of most state categorical programs. If a program sunsets under this schedule, the funding for the program shall continue but the specific regulations shall no longer apply.

UNENCUMBERED BALANCE That portion of an appropriation or allotment not yet expended or obligated.

UNSECURED ROLL That portion of assessed property that is movable, such as boats, planes, etc.

WAIVERS Permission from the State Board of Education — or, in some cases, from the Superintendent of Public Instruction — to set aside the requirements of an Education Code provision upon the request of a school district.

School Services of California, Inc. Ed Source

CALIFORNIA DEPARTMENT OF

EDUCATION

SAC REPORT

July 1 Budget (Single Adoption) an Jose Unified FINANCIAL REPORTS 43 69666 0000000 anta Clara County

2005/06 Budget

Form CB School District Certification

ANNUAL BUDGET REPORT: July 1, 2005 Single Budget Adoption

( x ) ANNUAL BUDGET REPORT . This budget was developed using the state-adopted Criteria and Standards. It was filed and adopted subsequent to public hearing by the governing board of the school district. (Pursuant to E.C. 33129 and 42127)

Budget available for inspection at:

Place: 855 Lenzen Avenue, San Jose Date: Jun 13, 2005

Public Hearing:

Place: 855 Lenzen Avenue, San Jose Date: Jun 16, 2005 Time: 6:30:00 PM

Adoption Date: Jun 16, 2005

Signed Clerk/Secretary of the Governing Board

(Original signature required)

For additional information on the budget reports, please contact:

Budget Preparation Criteria & Standards Review

Rosemarie Pottage Name

Director, Finance

Rosemarie Pottage

Name

Director, Finance

Title Title

408 535-6142 408-535-6142 Telephone Telephone

rosemarie [email protected] rosemarie [email protected] E-mail Address E-mail Address

California Dept of Education SACS Financial Reporting Software - 2005.1.0

mailto:[email protected]


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July 1 tsuaget tingie /kowtow Jose Unified Charter Schools Special Revenue Fund 43 69666 000000 to Clara County Expenditures by Object Form 0

scription Resource Codes Object Codes 2004/05

Estimated Actuals 2005/06 Budget

Percent Difference

REVENUES

1) Revenue Limit Sources 8010-8099 384,779.00 0.00 -100.0%

2) Federal Revenue 8100-8299 3,420.00 0.00 -100.0%

3) Other State Revenue 8300-8599

4) Other Local Revenue 8600-8799

5) TOTAL, REVENUES

321,915.00 0.00 -100.0%

2,839,353.00 0.00 -100.0%

3,549,467.00 0.00 -100.0%

EXPENDITURES

1) Certificated Salaries 1000-1999

2) Classified Salaries 2000-2999

3) Employee Benefits 3000-3999

4) Books and Supplies 4000-4999

5) Services and Other Operating Expenditures 5000-5999

6) Capital Outlay 6000-6999

7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499

8) Transfers of Indirect/Direct Support Costs 7300-7399

9) TOTAL, EXPENDITURES

1,412,481.60 0.00 -100.0%

547,028.00 0.00 -100.0%

463,447.98 0.00 -100.0%

635,389.34 0.00 -100.0%

732,451.20 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

146,602.72 0.00 -100.0%

3,937,400.84 0.00 -100.0%

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (387,933.84) 0.00 -100.0%


1) Interfund Transfers a) Transfers In 8910-8929

b) Transfers Out 7610-7629

2) Other Sources/Uses a) Sources 8930-8979

b) Uses 7630-7699


4) TOTAL, OTHER FINANCING SOURCES/USES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

alifornia Dept of Education

i Jose Unified its Clara County

Charter Schools Special Revenue Fund Expenditures by Object

43 69666 0000C Form

:seri • tion Resource Codes Ob'ect Codes 2004/05


Percent Difference

NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (387,933.84) 0.00 -100.0%

FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791

b) Audit Adjustments 9793

c) As of July 1 - Audited (Fla + Fl b)

d) Other Restatements 9795

e) Adjusted Beginning Balance

2) Ending Balance, June 30 (E + Fl e)

Components of Ending Fund Balance a) Reserve for

Revolving Cash 9711

Stores 9712

Prepaid Expenditures 9713

All Others 9719

General Reserve 9730

Legally Restricted Balance 9740 b) Designated Amounts

Designated for Economic Uncertainties 9770

Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775

Other Designations 9780

c) Undesignated Amount 9790

d) Unappropriated Amount 9790

698,827.78 3,113.35 -99.6%

(307,780.59) 0.00 -100.0%

391,047.19 3,113.35 -99.2%

0.00 0.00 0.0%

391,047.19 3,113.35 -99.2%

3,113.35 3,113.35 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

3,113.35

3,113.35

:alifomia Dept of Education . . _

Jose Unified Charter Schools Special Revenue Fund 43 69666 000000 1 to Clara County Expenditures by Object Form



Percent Difference

ASSETS 1) Cash

a) in County Treasury 9110 0.00

1) Fair Value Adjustment to Cash in County Treasury 9111 0.00

b) in Banks 9120 0.00

c) in Revolving Fund 9130 0.00

d) with Fiscal Agent 9135 0.00

e) collections awaiting deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 0.00

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) Fixed Assets 9400

0) TOTAL ASSETS 0.00

LIABILITIES

1) Accounts Payable 9500 0.00

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 0.00

4) Current Loans 9640 0.00

5) Deferred Revenue 9650 0.00

6) Long-Term Liabilities 9660

7) TOTAL LIABILITIES 0.00

FUND EQUITY

Ending Fund Balance, June 30 must agree with line F2) (G10 - H7 0.00

alifomia Dept of Education


43 69666 0000( Form

n Jose Unified nta Clara County

ascri .tion Resource Codes Object Codes 2004/05


Percent Difference

EVENUE LIMIT SOURCES

Principal Apportionment State Aid - Current Year 8011 0.00 0.00 0.0%

Charter Schools General Purpose Entitlement - State Aid 8015 275,970.00 0.00 -100.0%

State Aid - Prior Years 8019 0.00 0.00 0.0%

Revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Current Year 0000 8091 108,809.00 0.00 -100.0%

All Other Revenue Limit Transfers - Current Year All Other 8091 0.00 0.00 0.0%


Revenue Limit Transfers - Prior Years 8099

TOTAL, REVENUE LIMIT SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

384,779.00 0.00 -100.0%

'EDERAL REVENUE

Maintenance and Operation 8110

Special Education Entitlement 8181

Special Education Discretionary Grants 8182

Child Nutrition Programs 8220

3000-3299, 4000-4135, NCLB / IASA 4201-4215, 4610, 5510 8290

Vocational and Applied Technology Education 3500-3699 8290

Safe and Drug Free Schools 3700-3799 8290

JTPA / WIA 5600-5625 8290

Other Federal Revenue All Other 8290

TOTAL, FEDERAL REVENUE

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

3,420.00 0.00 -100.0%

3,420.00 0.00 -100.0%

DTHER STATE REVENUE

Other State Apportionments

Special Education Master Plan Current Year 6500 8311

Prior Years 6500 8319

Gifted and Talented Pupils 7140 8311

Home-to-School Transportation 7230-7235 8311

School Improvement Program 7260-7265 8311

Economic Impact Aid 7090-7091 8311

Spec. Ed. Transportation 7240 8311

All Other State Apportionments - Current Year 8311

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0°A

0.00 0.00 0.0°A :,salifomia Dept of Education

Jose Unified Charter Schools Special Revenue Fund 43 69666 00000( rita Clara County Expenditures by Object Form (

ascription Resource Codes Object Codes 2004/05


Percent Difference

411 Other State Apportionments - Prior Years

Year Round School Incentive

Class Size Reduction K-3

Class Size Reduction, Grade 9

Charter Schools Categorical Block Grant

Child Nutrition Programs

Mandated Costs Reimbursements

State Lottery Revenue

Miller Unruh Reading Program

Demo Program, Reading & Math

Instructional Materials

Staff Development

Tenth Grade Counseling

Educational Technology Assistance Grants

School Based Coordination Program

Drug/Alcohol/Tobacco Funds

Healthy Start

Class Size Reduction Facilities

All Other State Revenue

TOTAL, OTHER STATE REVENUE

7200

7050

7155, 7156, 7157, 7158, 7160, 7170,

7180 7292, 7294, 7295,

7305, 7315

7375

7100-7125

7250

6605-6680

6240-6245

6200

All Other

8319

8425

8434

8435

8480

8520

8550

8560

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

131,477.00 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

45,111.00 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

832.00 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

144,495.00 0.00 -100.0%

321,915.00 0.00 -100.0%

alifomia Dept of Education . .

. , Charter Schools Special Revenue Fund

Expenditures by Object 43 69666 0000(

Form n Jose Unified nta Clara County

ascription Resource Codes Object Codes 2004105

Estimated Actuals 2005/06 Bud et

Percent Difference

THER LOCAL REVENUE

Sales Sale of Equipment/Supplies

Sale of Publications

Food Service Sales

All Other Sales

Leases and Rentals

Interest

Net Increase (Decrease) in the Fair Value of Investments

Fees and Contracts

Child Development Parent Fees

Transportation Fees From Individuals

Transportation Services

Interagency Services

All Other Fees and Contracts

All Other Local Revenue

Tuition

Transfers from Sponsoring LEAs to Charter Schools in Lieu of Property Taxes

All Other Transfers In

Transfers Of Apportionments Special Education SELPA Transfers From Districts

From County Offices

From JPAs

Other Transfers of Apportionments From Districts

From County Offices

From JPAs

All Other Transfers In From All Others

TOTAL, OTHER LOCAL REVENUE

7230, 7240

6500

6500

6500

All Other

All Other

All Other

8631 0.00 0.00 0.0%

8632 0.00 0.00 0.0%

8634 0.00 0.00 0.0%

8639 0.00 0.00 0.0%

8650

8660

8662

8673

8675

8677

8677

8689

8699

8710

8780

8781-8783

8791

8792

8793

8791

8792

8793

8799

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

1,310,000.00 0.00 -100.0%

0.00 0.00 0.0%

1,529,353.00 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

2,839,353.00 0.00 -100.0%

TOTAL REVENUES 3,549,467.00 0.00 -100.0%

;alifomia Dept of Education

Jose Unified Charter Schools Special Revenue Fund 43 69666 000000 to Clara County Expenditures by Object Form 0



Percent Difference

RTIFICATED SALARIES

eachers' Salaries 1100 1,024,007.60 0.00 -100.0%

ertificated Pupil Support Salaries 1200 0.00 0.00 0.0%

ertificated Supervisors' and Administrators' Salaries 1300 388,474.00 0.00 -100.0%

ether Certificated Salaries 1900 0.00 0.00 0.0%

OTAL, CERTIFICATED SALARIES 1,412,481.60 0.00 -100.0%

ASSIFIED SALARIES

Istructional Aides' Salaries 2100

:lassified Support Salaries 2200

:lassified Supervisors' and Administrators' Salaries 2300

:lerical, Technical and Office Salaries 2400

)ther Classified Salaries 2900

OTAL, CLASSIFIED SALARIES

0.00 0.00 0.0%

0.00 0.00 0.0%

215,376.00 0.00 -100.0%

312,402.00 0.00 -100.0%

19,250.00 0.00 -100.0%

547,028.00 0.00 -100.0%

1PLOYEE BENEFITS

5TRS 3101-3102

) ERS 3201-3202

)ASDI/Medicare/Alternative 3301-3302

-lealth and Welfare Benefits 3401-3402

Jnemployment Insurance 3501-3502

/Yorkers' Compensation 3601-3602



Other Employee Benefits 3901-3902

TOTAL, EMPLOYEE BENEFITS

96,884.59 0.00 -100.0%

35,157.95 0.00 -100.0%

259,163.85 0.00 -100.0%

51,473.79 0.00 -100.0%

9,929.08 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

10,838.72 0.00 -100.0%

0.00 0.00 0.0%

463,447.98 0.00 -100.0%

,OOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100

Books and Other Reference Materials 4200

Materials and Supplies 4300

Noncapitalized Equipment 4400

Food 4700

TOTAL, BOOKS AND SUPPLIES

25,000.00 0.00 -100.0%

0.00 0.00 0.0%

600,389.34 0.00 -100.0%

10,000.00 0.00 -100.0%

0.00 0.00 0.0%

635,389.34 0.00 -100.0%



43 69666 0000( Form

in Jose Unified inta Clara County

escription Resource Codes Object Codes 2004/05


Percent Difference

ERVICES AND OTHER OPERATING EXPENDITURES

Travel and Conferences 5200 0.00 0.00 0.0%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400 - 5450 30,116.20 0.00 -100.0%

Operations and Housekeeping Services 5500 40,700.00 0.00 -100.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600

Transfers of Direct Costs - Interfund 5750

Professional/Consulting Services and Operating Expenditures 5800

Communications 5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

204,792.00 0.00 -100.0%

127,327.00 0.00 -100.0%

315,016.00 0.00 -100.0%

14,500.00 0.00 -100.0%

732,451.20 0.00 -100.0%

:APITAL OUTLAY

Land 6100

Land Improvements 6170

Buildings and Improvements of Buildings 6200

Books and Media for New School Libraries or Major Expansion of School Libraries 6300

Equipment 6400

Equipment Replacement 6500

TOTAL, CAPITAL OUTLAY

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

DTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)

Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts 7141

Payments to County Offices 7142

Payments to JPAs 7143

Other Transfers Out

All Other Transfers 7281-7283

All Other Transfers Out to All Others 7299

Debt Service

Debt Service - Interest 7438

Other Debt Service - Principal 7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

-..'alifomia Dept of Education

_ . Charter Schools Special Revenue Fund

Expenditures by Object 43 69666 000000

Form 0 Jose Unified to Clara County



Percent Difference

ANSFERS OF INDIRECT/DIRECT SUPPORT COSTS

ransfers of Direct Support Costs - Interfund 7380

OTAL, TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS

146,602.72 0.00 -100.0%

146,602.72 0.00 -100.0%

iTAL, EXPENDITURES 3,937,400.84 0.00 -100.0%



ouly


43 69666 00000 Form



Percent Difference

TERFUND TRANSFERS

NTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%

NTERFUND TRANSFERS OUT

Other Authorized Interfund Transfers Out 7619

(b) TOTAL, INTERFUND TRANSFERS OUT

0.00 0.00 0.0%

0.00 0.00 0.0%

1THER SOURCES/USES

SOURCES

Long-Term Debt Proceeds

Proceeds from Capital Leases 8972

All Other Financing Sources 8979

(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

USES

All Other Financing Uses 7699

(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

.1ONTRIBUTIONS

Contributions from Unrestricted Revenues 8980

Contributions from Restricted Revenues 8990

Categorical Flexibility Transfers per Budget Act Section 12.40 8998

(e) TOTAL, CONTRIBUTIONS

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) 0.00 0.00 0.0%

3alifomia Dept of Education

Jose Unified Charter Schools Special Revenue Fund 43 69666 000000(

a Clara County Expenditures by Function Form OE

■escriOion Function Codes Object Codes 2004/05

Estimated Actuals 2005/06 Bud • et

Percent Difference

REVENUES

1) Revenue Limit Sources

2) Federal Revenues

3) Other State Revenues

4) Other Local Revenues

5 TOTAL, REVENUES

8010-8099 384,779.00 0.00 -100.0%

8100-8299 3,420.00 0.00 -100.0%

8300-8599 321,915.00 0.00 -100.0%

8600-8799 2,839,353.00 0.00 -100.0%

3,549,467.00 0.00 -100.0%

3. EXPENDITURES (Objects 1000-7999)

1) Instruction

2) Instruction - Related Services

3) Pupil Services

4) Ancillary Services

5) Community Services

6) Enterprise

7) General Administration

8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

1,598,717.20 0.00 -100.0%

1,504,107.88 0.00 -100.0%

35,000.00 0.00 -100.0%

118,830.34 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

146,602.72 0.00 -100.0%

534,142.70 0.00 -100.0%

0.00 0.00 0.0%

3,937,400.84 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (387,933.84) 0.00 -100.0%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0°A


1Jose Unified ita Clara County

. . Charter Schools Special Revenue Fund

Expenditures by Function

43 69666 00000 Form

Description Function Codes Object Codes 2004/05


Percent Difference

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) - (387,933.84)

698,827.78

0.00

3,113.35

- -100.0%

-99.6%

F. FUND BALANCE, RESERVES








Revolving Cash 9711

Stores 9712


All Others 9719





Other Designations (by Resource/Object) 9780



(307,780.59) 0.00 -100.0%

391,047.19 3,113.35 -99.2%

0.00 0.00 0.0%

391,047.19 3,113.35 -99.2%

3,113.35 3,113.35 0.0%

0.00 0.00 0.05

0.00 0.00 0.05

0.00 0.00 0.09

0.00 0.00 0.09

0.00 0.00 0.09

0.00 0.00 0.09

0.00 0.00 0.0'

0.00 0.00 0.0'

0.00 0.00 0.0'

3,113.35

3,113.35

;alifornia Dept of Education . .

ouny lauuyv. k...mowc r-o-melauvl t/

Jose Unified Adult Education Fund 43 69666 000000( a Clara County Expenditures by Object Form 1'

;cription Resource Codes Object Codes 2004/05


4,795,920.00

Percent Difference

0.0%

IEVENUES

) Revenue Limit Sources 8010-8099 4,795,920.00

t) Federal Revenue 8100-8299 0.00 0.00 0.0%

I) Other State Revenue 8300-8599

I) Other Local Revenue 8600-8799

5) TOTAL, REVENUES

0.00 0.00 0.0%

0.00 0.00 0.0%

4,795,920.00

0.00

4,795,920.00

0.00

0.0%

0.0%

EXPENDITURES

I) Certificated Salaries 1000-1999

a) Classified Salaries 2000-2999


1-) Books and Supplies 4000-4999






0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

4,795,920.00 4,795,920.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

4,795,920.00 4,795,920.00 0.0%

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%





b) Uses 7630-7699



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

llifornia Dept of Education

m Jose Unified Adult Education Fund 43 69666 0000 inta Clara County Expenditures by Object Form



0.00

Percent Difference

0.0% . NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 0.00

. FUND BALANCE, RESERVES



c) As of July 1 - Audited (F1a + F1 b)



2) Ending Balance, June 30 (E + Fie)


Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00

0.00

.:alifomia Dept of Education

JUly I IJUUyUl. k1.711 iyic F1UUIJUUI I)

Jose Unified Adult Education Fund 43 69666 00000C :a Clara County Expenditures by Object Form '

>cription Resource Codes Object Codes 2004/05


Percent Difference

4SSETS

) Cash a) in County Treasury 9110 0.00


b) in Banks 9120 0.00




?) Investments 9150 0.00


t) Due from Grantor Government 9290 0.00


3) Stores 9320 0.00


B) Other Current Assets 9340 0.00


D) TOTAL, ASSETS 0.00

LIABILITIES







7) TOTAL, LIABILITIES 0.00

FUND EQUITY


fifornia Dept of Education

n Jose Unified Adult EdtcatiOn Fund 43 69666 0000( nta Clara County Expenditures by Object Form



Percent Difference

EVENUE LIMIT SOURCES

'rincipal Apportionment State Aid - Current Year

State Aid - Prior Years

revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Current Year

All Other Revenue Limit Transfers - Current Year

Revenue Limit Transfers - Prior Years


0000

All Other

8011

8019

8091

8091

8099

,

4,795,920.00 4,795,920.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

4,795,920.00 4,795,920.00 0.0%

EDERAL REVENUE

Interagency Contracts Between LEAs

NCLB / IASA

Vocational and Applied Technology Education

Safe and Drug Free Schools

JTPA / WIA

Other Federal Revenue


3000-3299, 4000-4135, 4201-4215, 4610, 5510

3500-3699

3700-3799

5600-5625

All Other

8285

8290

8290

8290

8290

8290

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%.

0.00 0.00 0.0%

ITHER STATE REVENUE



8590 0.00 0.00 0.0%

0.00 0.00 0.0%


Jose Unified Adult Education Fund 43 69666 0000001 to Clara County Expenditures by Object Form 1



Percent Difference

HER LOCAL REVENUE

ther Local Revenue

Sales Sale of Equipment/Supplies 8631

Leases and Rentals 8650

Interest 8660

Net Increase (Decrease) in the Fair Value of Investments 8662

Fees and Contracts Adult Education Fees 8671

Interagency Services 8677

Other Local Revenue

All Other Local Revenue 8699

uition 8710

'OTAL, OTHER LOCAL REVENUE

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

)TAL, REVENUES 4,795,920.00 4,795,920.00 0.0%


Jose Unified ita Clara County

Adult Education Fund Expenditures by Object

43 69666 00000 , Form

,scription Resource Codes Object Codes 2004/05


Percent Difference

ERTIFICATED SALARIES

'eachers' Salaries 1100 0.00 0.00 0.0%

;ertificated Pupil Support Salaries 1200 0.00 0.00 0.0%

;ertificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.0%

)ther Certificated Salaries 1900 0.00 0.00 0.0%

FOTAL CERTIFICATED SALARIES 0.00 0.00 0.0%

LASSIFIED SALARIES

nstructional Aides' Salaries 2100

3Iassified Support Salaries 2200

classified Supervisors' and Administrators' Salaries 2300

Clerical, Technical and Office Salaries 2400


TOTAL, CLASSIFIED SALARIES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

MPLOYEE BENEFITS

STRS 3101-3102

PERS 3201-3202

OASDI/Medicare/Altemative 3301-3302

Health and Welfare Benefits 3401-3402

Unemployment Insurance 3501-3502

Workers' Compensation 3601-3602





0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

300KS AND SUPPLIES






0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

"Jalifomia Dept of Education




Percent Difference

RVICES AND OTHER OPERATING EXPENDITURES

ravel and Conferences 5200 0.00 0.00 0.0%

ues and Memberships 5300 0.00 0.00 0.0%

isurance 5400 - 5450 0.00 0.00 0.0%

perations and Housekeeping Services 5500 0.00 0.00 0.0%

entals, Leases, Repairs, and Noncapitalized nprovements 5600

ransfers of Direct Costs - Interfund 5750

rofessional/Consulting Services and )perating Expenditures 5800

:ommunications 5900

OTAL, SERVICES AND OTHER OPERATING EXPENDITURES

0.00 0.00 0.0%

0.00 0.00 0.0%

4,795,920.00 4,795,920.00 0.0%

0.00 0.00 0.0%

4,795,920.00 4,795,920.00 0.0%

kPITAL OUTLAY

and 6100

and Improvements 6170

luildings and Improvements of Buildings 6200

Equipment 6400


"OTAL, CAPITAL OUTLAY

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

THER OUTGO (excluding Transfers of Indirect/Direct Support Costs)

Tuition




Debt Service




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

RANSFERS OF INDIRECT/DIRECT SUPPORT COSTS

Transfers of Indirect Costs - Interfund 7350

Transfers of Direct Support Costs - Interfund 7380

TOTAL, TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

OTAL, EXPENDITURES 4,795,920.00 4,795,920.00 0.0%


n Jose Unified Adult Education Fund 43 69666 00001 inta Clara County Expenditures by Object Form



Percent Difference

ITERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919

ra) TOTAL, INTERFUND TRANSFERS IN

0.00 0.00 0.0%

0.00 0.00 0.0%

INTERFUND TRANSFERS OUT

To: State School Building Fund/ County School Facilities Fund 7613



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

alifomia Dept of Education Are nnt-Ir n




Percent Difference

'HER SOURCES/USES

OURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized Districts 8965




:-.) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

ISES .



d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

DNTRIBUTIONS



e) TOTAL, CONTRIBUTIONS

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

DTAL, OTHER FINANCING SOURCES/USES 'a-b+c-d+e) 0.00 0.00 0.0%



mutt Laucauon runu Expenditures by Function Form

Description Function Codes Object Codes 2004105 2005/06

Estimated Actuals [ Budget Percent

Difference

A. REVENUES


2) Federal Revenues



5) TOTAL, REVENUES

8010-8099 4,795,920.00 4,795,920.00 0.0%

8100-8299 0.00 0.00 0.0°i

8300-8599 0.00 0.00 0.09

8600-8799 0.00 0.00 0.09

4,795,920.00

0.00

4,795,920.00

0.00

0.09

0.0'

B. EXPENDITURES (Objects 1000-7999)

1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

4,795,920.00 4,795,920.00 0.0

0.00 0.00 0.0

0.00 0.00 0.0

0.00 0.00 0.0

0.00 0.00 0.0

0.00 0.00 0.(

0.00 0.00 0.1

0.00 0.00 0.1

4,795,920.00 4,795,920.00 0.1

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5 - B9) 0.00 0.00 0.



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0

0.00 0.00 0

0.00 0.00 0

0.00 0.00 C

0.00 0.00 C

0.00 0.00 (

California Dept of Education " onn n

Jose Unified Adult Education Fund 43 69666 0000001 La Clara County Expenditures by Function Form 1

lescription Function Codes Object Codes 2004/05


Percent Difference

i. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 0.00 0.00 0.0%

'. FUND BALANCE, RESERVES








Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00

0.00

31ifornia Dept of Education

http://i.NET

'Jose Unified ita Clara County

Child Development Fund Expenditures by Object

43 69666 00000 Form



Percent Difference

REVENUES

1) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299



5 TOTAL REVENUES

3,000.00 4,821.00 60.7%

2,295,748.00 1,860,764.00 -18.9%

0.00 0.00 0.0%

2,298,748.00 1,865,585.00 -18.8%

EXPENDITURES










750,867.88 737,556.98 -1.8%

402,421.26 382,953.60 -4.8%

472,496.23 514,936.79 9.0%

8,463.32 18,490.32 118.5%

657,490.31 366,796.31 -44.2%

0.00 0.00 0.0%

0.00 0.00 0.0%

144,851.00 144,851.00 0.0%

2,436,590.00 2,165,585.00 -11.1%

. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (137,842.00) (300,000.00) 117.6%

,. OTHER FINANCING SOURCES/USES




b) Uses 7630-7699



137,842.00 300,000.00 117.6%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

137,842.00 300,000.00 117.6%

alifomia Dept of Education _ _

au.), ilauuyok vole lulu ,UlOpLIVI I)

Jose Unified Child Development Fund 43 69666 000000 to Clara County Expenditures by Object Form 1



Percent Difference

MET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0%

:UND BALANCE, RESERVES

I) Beginning Fund Balance a) As of July 1 - Unaudited 9791







Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00

0.00

31ifomia Dept of Education

r Jose Unified Child Development Fund ita Clara County Expenditures by Object

ouly I uuuuct ksJII I VIC7 43 69666 000001

Form '

Percent Difference Object Codes

2004/05 Estimated Actuals

2005/06 Budget

9110 0.00

9111 0.00

9120 0.00

9130 0.00

9135 0.00

9140 0.00

9150 0.00

9200 0.00

9290 0.00

9310 0.00

9320 0.00

9330 0.00

9340 0.00

9400

0.00

9500 0.00

9590 0.00

9610 0.00

9640 0.00

9650 0.00

9660

0.00

0.00

scription Resource Codes

ASSETS 1) Cash

a) in County Treasury

1) Fair Value Adjustment to Cash in County Treasury

b) in Banks

c) in Revolving Fund

d) with Fiscal Agent

e) collections awaiting deposit

2) Investments

3) Accounts Receivable

4) Due from Grantor Government

5) Due from Other Funds

6) Stores

7) Prepaid Expenditures

8) Other Current Assets

9) Fixed Assets

10) TOTAL, ASSETS

I. LIABILITIES

1) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Deferred Revenue

6) Long-Term Liabilities

7) TOTAL, LIABILITIES

. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G10 - H7)

;alifornia Dept of Education

lose Unified Clara County

July I LIUUVVI. 1,1,1 rlUllp1.11.411/


43 69666 0000000 Form 12

cription Resource Codes Object Codes 2004/05


Percent Difference

IERAL REVENUE

ild Nutrition Programs

eragency Contracts Between LEAs

her Federal Revenue

)TAL, FEDERAL REVENUE

8220

8285

8290

0.00 0.00 0.0%

0.00 0.00 0.0%

3,000.00 4,821.00 60.7%

3,000.00 4,821.00 60.7%

iER STATE REVENUE

;hild Nutrition Programs

;hild Development Apportionments

;tate Preschool

kit Other State Revenue

DTAL, OTHER STATE REVENUE

6055-6056 resources except

6055,6056

8520

8530

8590

8590

0.00 0.00 0.0%

365,257.00 365,257.00 0.0%

1,641,491.00 1,495,507.00 -8.9%

289,000.00 0.00 -100.0%

2,295,748.00 1,860,764.00 -18.9%

ilifornia Dept of Education

Jose Unified to Clara County

out), ouuuca 1,1JUIJMJ111


43 69666 000001 Form '



Percent Difference

HER LOCAL REVENUE

Ither Local Revenue


Food Service Sales

Interest


Fees and Contracts




Other Local Revenue




8631

8634

8660

8662

8673

8677

8689

8699

8799

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

OTAL, REVENUES 2,298,748.00 1,865,585.00 -18.8%

:alifomia Dept of Education

Jose Unified Child Development Fund 43 69666 000000 to Clara County Expenditures by Object Form 1



Percent Difference

RTIFICATED SALARIES

eachers' Salaries

ertificated Pupil Support Salaries

ertificated Supervisors' and Administrators' Salaries

Ither Certificated Salaries

OTAL, CERTIFICATED SALARIES

1100 684,733.41 667,136.00 -2.6%

1200 0.00 0.00 0.0%

1300 66,134.47 70,420.98 6.5%

1900 0.00 0.00 0.0%

750 867.88 737,556.98 -1.8%

ASSIFIED SALARIES

istructional Aides' Salaries

:lassified Support Salaries

:lassified Supervisors' and Administrators' Salaries

;Ierical, Technical and Office Salaries

)ther Classified Salaries

'OTAL, CLASSIFIED SALARIES

2100

2200

2300

2400

2900

330,958.64 287,001.92 -13.3%

0.00 0.00 0.0%

0.00 0.00 0.0%

70,462.62 94,951.68 34.8%

1,000.00 1,000.00 0.0%

402,421.26 382,953.60 -4.8%

VIPLOYEE BENEFITS

;TRS

'ERS

)ASDI/Medicare/Altemative

iealth and Welfare Benefits

Jnemployment Insurance

Norkers' Compensation

Retiree Benefits

'ERS Reduction

Dther Employee Benefits


3101-3102

3201-3202

3301-3302

3401-3402

3501-3502

3601-3602

3701-3702

3801-3802

3901-3902

59,883.55 75,599.50 26.2%

39,812.43 31,814.02 -20.1%

37,856.79 37,060.20 -2.1%

290,034.86 321,498.43 10.8%

7,116.21 4,923.33 -30.8%

26,824.20 26,806.39 -0.1%

3,612.52 3,610.45 -0.1%

7,355.67 13,624.47 85.2%

0.00 0.00 0.0%

472,496.23 514,936.79 9.0%

OOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials

Books and Other Reference Materials

Materials and Supplies

Noncapitalized Equipment

Food


4100

4200

4300

4400

4700

0.00 0.00 0.0%

0.00 0.00 0.0%

3,463.32 13,490.32 289.5%

5,000.00 5,000.00 0.0%

0.00 0.00 0.0%

8,463.32 18,490.32 118.5%


m Jose Unified Child Development Fund 43 69666 0000 rnta Clara County Expenditures by Object Form


3,634.00

Estimated Actuals ___ Iludget 2005/06

3,634.00

Percent Difference

0.0%


Travel and Conferences 5200

Dues and Memberships 5300

Insurance 5400 - 5450

Operations and Housekeeping Services 5500




Communications 5900


200.00 200.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

10,186.00 10,186.00 0.0%

289,000.00 0.00 -100.0%

354,270.31 352,576.31 -0.5%

200.00 200.00 0.0%

657,490.31 366,796.31 -44.2%

:APITAL OUTLAY

Land 6100



Equipment 6400



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

3THER OUTGO (excluding Transfers of Indirect/Direct Support Costs)

Other Transfers Out


Debt Service



TOTAL OTHER OUTGO excluding Transfers of Indirect/Direct Support Costs)

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS




144,851.00 144,851.00 0.0%

0.00 0.00 0.0%

144,851.00 144,851.00 0.0%

TOTAL, EXPENDITURES 2,436,590.00 2,165,585.00 -11.1%

:alifornia Dept of Education • ant, • I 1, n nne.,

%July 1 LJULIUGL ',VII y o OnlMOIJkla./1 Pi

)se Unified Child Development Fund 43 69666 0000000 Clara County Expenditures by Object Form 12

ri tion Resource Codes Ob'ect Codes 2004/05


Percent Difference

RFUND TRANSFERS

ERFUND TRANSFERS IN

)m: General Fund 8911

her Authorized Interfund Transfers In 8919

TOTAL, INTERFUND TRANSFERS IN

137,842.00 300,000.00 117.6%

0.00 0.00 0.0%

137,842.00 300,000.00 117.6%

ERFUND TRANSFERS OUT

her Authorized Interfund Transfers Out 7619

TOTAL, INTERFUND TRANSFERS OUT

0.00 0.00 0.0%

0.00 0.00 0.0%

fomia Dept of Education

43 69666 00000 Form



3scLiption Resource Codes Object Codes 2004/05


Percent Difference

THER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971



(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00- 0.00 0.0%

USES



(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

:ONTRIBUTIONS





0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 137,842.00 300,000.00 117.6%

.Jalifomia Dept of Education

July I DULJUCL 'ALA/JUL/I I)

Jose Unified Child Development Fund 43 69666 000000( :a Clara County Expenditures by Function Form 1:

lescriaam Function Codes Object Codes 2004/05


Percent Difference

∎. REVENUES


2) Federal Revenues



5) TOTAL, REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 3,000.00 4,821.00 60.7%

8300-8599 2,295,748.00 1,860,764.00 -18.9%

8600-8799 0.00 0.00 0.0%

2,298,748.00 1,865,585.00 -18.8%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

1,458,228.36 1,423,009.30 -2.4%

544,510.64 597,724.70 9.8%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

144,851.00 144,851.00 0.0%

289,000.00 0.00 -100.0%

0.00 0.00 0.0%

2,436,590.00 2,165,585.00 -11.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (137,842.00) (300,000.00) 117.6%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

137,842.00 300,000.00 117.6°4

0.00 0.00 0.0°A

0.00 0.00 0.05

0.00 0.00 0.05

0.00 0.00 0.0`.)

137,842.00 300,000.00 117.69

;alifomia Deot of Education

43 69666 00000 Form

Child Development Fund Expenditures by Function

Jose Unified lta Clara County

Descri •tion Function Codes Ob'ect Codes 2004/05

Estimated Actuals 2005/06 Bud• et

Percent Difference


BALANCE (C + D4) 0.00 0.00 0.0%


1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 0.00 0.00 0.0%


c) As of July 1 - Audited (Fla + Fib)





Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0°A

0.00 0.00 0.0°A

0.00 0.00 0.0°A

0.00 0.00 0.05

0.00 0.00 0.05

0.00 0.00 0.09

0.00 0.00 0.09

0.00 0.00 0.09

0.00 0.00 0.09

0.00 0.00 0.0'

0.00 0.00 0:0'

0.00 0.00 0.0'

0.00

0.00

.7.alifomia Dept of Education _ . _

ose Unified Clara County

dwy I OULIVCI. l,JlI 91C

Cafeteria Special Revenue Fund Expenditures by Object

43 69666 0000000 Form 13

:ription Resource Codes Object Codes 2004/05


Percent Difference

EVENUES

Revenue Limit Sources 8010-8099 0.00 0.00 0.0%

1Federal Revenue 8100-8299 5,084,696.00 5,127,012.00 0.8%

) Other State Revenue 8300-8599 384,245.00 382,649.00 -0.4%

) Other Local Revenue 8600-8799 3,815,647.00 3,851,613.00 0.9%

) TOTAL, REVENUES 9 284 588.00 9 361 274.00 0.8%

EXPENDITURES

) Certificated Salaries 1000-1999

) Classified Salaries 2000-2999

,) Employee Benefits 3000-3999

.) Books and Supplies 4000-4999

i) Services and Other Operating Expenditures 5000-5999

i) Capital Outlay 6000-6999

') Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499



0.00 0.00 0.0%

2,631,060.51 2,662,570.92 1.2%

1,131,416.00 1,273,733.60 12.6%

4,561,816.00 4,485,363.35 -1.7%

225,384.00 163,290.65 -27.6%

8,000.00 11,000.00 37.5%

0.00 0.00 0.0%

459,041.00 429,250.00 -6.5%

9,016,717.51 9,025,208.52 0.1%

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 267,870.49 336,065.48 25.5%





b) Uses 7630-7699



0.00 0.00 0.0%

253,035.00 300,000.00 18.6%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

(253,035.00) (300,000.00) 18.6%


.1 Jose Unified ita Clara County


43 69666 00000 Form



Percent Difference

NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 14,835A9 36,065.48 143.1%




c) As of July 1 - Audited (F1 a + Fl b)





Revolving Cash 9711

Stores 9712


All Others 9719








34,954.55 49 790.04 42.4%

0.00 0.00 0.0%

34,954.55 49 790.04 42.4%

0.00 0.00 0.0%

34,954.55 49,790.04 42.4%

49,790.04 85,855.52 72.4%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

49,790.04

85,855.52


Jose Unified a Clara County

ouly I out.ruct v.7111910


43 69666 000000C Form 1

icription Resource Codes Object Codes 2004/05


Percent Difference

kSSETS

) Cash a) in County Treasury 9110

1) Fair Value Adjustment to Cash in County Treasury 9111

b) in Banks 9120

c) in Revolving Fund 9130

d) with Fiscal Agent 9135

e) collections awaiting deposit 9140

?) Investments 9150

3) Accounts Receivable 9200

t) Due from Grantor Govemment 9290

5) Due from Other Funds 9310

5) Stores 9320

7) Prepaid Expenditures 9330

B) Other Current Assets 9340


0) TOTAL, ASSETS

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00


Percent Difference

2005/06 Bud • et

a ree 9 must

,scri • tion

LIABILITIES

1) Accounts Payable



4) Current Loans

5) Deferred Revenue



Resource Codes Ob'ect Codes

9500

9590

9610

9640

9650

9660


0.00

0.00

0.00

0.00

0.00

0.00

FUND EQUITY

Ending Fund Balance, June 30 with line F2) (G10 - H7 0.00


4.01.11y 1 1,....yam. kV"


43 69666 00001 Form



ow)! I .uuycr. (all ,IAVIJM.7111


43 69666 000000C Form 1:



Percent Difference

✓ENUE LIMIT SOURCES

;venue Limit Transfers

Jnrestricted Revenue Limit Transfers - Current Year

MI Other Revenue Limit Transfers - Current Year

avenue Limit Transfers - Prior Years

DTAL, REVENUE LIMIT SOURCES

0000

All Other

8091 0.00 0.00 0.0%

8091 0.00 0.00 0.0%

8099 0.00 0.00 0.0%

0.00 0.00 0.0%

DERAL REVENUE

hild Nutrition Programs

ther Federal Revenue

DTAL, FEDERAL REVENUE

8220

8290

5,084,696.00 5,127,012.00 0.8%

0.00 0.00 0.0%

5,084,696.00 5,127,012.00 0.8%

HER STATE REVENUE



OTAL, OTHER STATE REVENUE

8520

8590

384,245.00 382,649.00 -0.4%

0.00 0.00 0.0%

384,245.00 382,649.00 -0.4%

'HER LOCAL REVENUE

ether Local Revenue


Food Service Sales

Leases and Rentals

Interest


Other Local Revenue


"OTAL, OTHER LOCAL REVENUE

8631

8634

8650

8660

8662

8699

0.00 0.00 0.0%

3,655,647.00 3,676,613.00 0.6%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

160,000.00 175,000.00 9.4%

3,815,647.00 3,851,613.00 0.9%

DTAL, REVENUES 9,284,588.00 9 361 274.00 0.8%

ilifomia Dept of Education

i Jose Unified Ita Clara County


43 69666 00000 Form

iscriptim Resource Codes Object Codes 2004/05

Estimated Actuals

0.00

2005/06 Budget

0.00

Percent Difference

0.0%

RTIFICATED SALARIES

;ertificated Supervisors' and Administrators' Salaries 1300

)ther Certificated Salaries 1900 0.00 0.00 0.0%

EOTAL CERTIFICATED SALARIES 0.00 0.00 0.0%

LASSIFIED SALARIES

:;lassified Support Salaries 2200

Dlassified Supervisors' and Administrators' Salaries 2300

;;Ierical, Technical and Office Salaries 2400

Dther Classified Salaries 2900

TOTAL CLASSIFIED SALARIES

2,070,141.81 2,044,479.81 -1.2%

291,973.35 352,403.63 20.7%

268,945.35 265,687.48 -1.2%

0.00 0.00 0.0%

2,631,060.51 2,662,570.92 1.2%

MPLOYEE BENEFITS

STRS 3101-3102

PERS 3201-3202









0.00 0.00 0.0%

209,047.47 187,377.94 -10.4%

160,526.58 157,731.64 -1.7%

625,470.71 781,747.34 25.0%

13,654.64 9,289.02 -32.0%

51,474.48 50,576.84 -1.7%

6,932.61 6,811.79 -1.7%

64,309.51 80,199.03 24.7%

0.00 0.00 0.0%

1,131,416.00 1,273,733.60 12.6%

ROOKS AND SUPPLIES




Food 4700


0.00 0.00 0.0%

521,658.00 544,367.35 4.4%

95,219.00 95,219.00 0.0%

3,944,939.00 3,845,777.00 -2.5%

4,561,816.00 4,485,363.35 -1.7%


tout .). s.ouuyc• van lurc.

Jose Unified Cafeteria Special Revenue Fund 43 69666 000000( a Clara County Expenditures by Object Form 1:



Percent Difference

RVICES AND OTHER OPERATING EXPENDITURES

avel and Conferences 5200 10,780.00 10,780.00 0.0%

Jes and Memberships 5300 0.00 0.00 0.0%

surance 5400 - 5450 0.00 0.00 0.0%

perations and Housekeeping Services 5500 0.00 0.00 0.0%

antals, Leases, Repairs, and Noncapitalized Iprovements 5600

-ansfers of Direct Costs - Interfund 5750

rofessional/Consulting Services and )perating Expenditures 5800

ommunications 5900

OTAL, SERVICES AND OTHER OPERATING EXPENDITURES

52,000.00 48,396.00 -6.9%

109,314.00 72,604.65 -33.6%

45,190.00 26,410.00 -41.6%

8,100.00 5,100.00 -37.0%

225,384.00 163,290.65 -27.6%

PITAL OUTLAY

uildings and Improvements of Buildings 6200

quipment 6400

quipment Replacement 6500

OTAL, CAPITAL OUTLAY

0.00 0.00 0.0%

7,000.00 7,000.00 0.0%

1,000.00 4,000.00 300.0%

8,000.00 11,000.00 37.5%

EHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)

lebt Service



OTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

ZANSFERS OF INDIRECT/DIRECT SUPPORT COSTS

"ransfers of Indirect Costs - Interfund 7350

"ransfers of Direct Support Costs - Interfund 7380

EOTAL, TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS

459,041.00 429,250.00 -6.5%

0.00 0.00 0.0%

459,041.00 429,250.00 -6.5%

DTAL, EXPENDITURES 9,016,717.51 9,025,208.52 0.1%

Mamie Dept of Education

I Jose Unified ita Clara County

....sly IJULAUGL rlle..9.041,011/


43 69666 000001 Form

scri • tion Resource Codes Ob'ect Codes 2004/05


Percent Difference

rERFUND TRANSFERS

■1TERFUND TRANSFERS IN

From: General Fund 8916


a) TOTAL, INTERFUND TRANSFERS IN

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%



b) TOTAL, INTERFUND TRANSFERS OUT

253,035.00 300,000.00 18.6%

253,035.00 300,000.00 18.6%

:alifornia Dept of Education

vuty wumuca

lose Unified Cafeteria Special Revenue Fund 43 69666 0000000 I Clara County Expenditures by Object Form 13



Percent Difference

IER SOURCES/USES

IURCES

1ther Sources

Transfers from Funds of Lapsed/Reorganized Districts

ong-Term Debt Proceeds

Proceeds from Capital Leases

∎Il Other Financing Sources

) TOTAL, SOURCES

8965

8972

8979

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

5ES

transfers from Funds of Lapsed/Reorganized Districts

kll Other Financing Uses

I) TOTAL, USES

7651

7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

1NTRIBUTIONS

;ontributions from Unrestricted Revenues

.:ontributions from Restricted Revenues

.3ategorical Flexibility Transfers per Budget Act Section 12.40

a) TOTAL, CONTRIBUTIONS

8980

8990

8998

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

)TAL, OTHER FINANCING SOURCES/USES a - b + c - d + e) (253,035.00) (300,000.00) 18.6%



Cafeteria Special Revenue Fund Expenditures by Function

43 69666 0000C Form



Percent Difference

A. REVENUES


2) Federal Revenues



5) TOTAL, REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 5,084,696.00 5,127,012.00 0.8%

8300-8599

8600-8799

384,245.00 382,649.00 -0.4%

3,815,647.00 3,851,613.00 0.9%

9,284,588.00 9,361,274.00 0.8%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0°/.

0.00 0.00 0.09

8,557,676.51 8,595,958.52 0.4°i

0.00 0.00 0.05

0.00 0.00 0.05

0.00 0.00 0.05

459,041.00 429,250.00 -6.59

0.00 0.00 0.09

0.00 0.00 0.09

9,016,717.51 9,025,208.52 0.1

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 267,870.49 336,065.48 25.5'



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0'

253,035.00 300,000.00 18.6'

0.00 0.00 0.0'

0.00 0.00 0.0'

0.00 0.00 0.0'

(253,035.00) (300,000.00) 18.6'

lalifomia Dept of Education . . _ _ _


Cafeteria Special Revenue Fund Expenditures by Function

43 69666 0000001 Form

)escription Function Codes Object Codes 2004/05


Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 14,835.49 36,065.48 143.1%

:. FUND BALANCE, RESERVES








Revolving Cash 9711

Stores 9712


All Others 9719








34,954.55 49,790.04 42.4%

0.00 0.00 0.0%

34,954.55 49,790.04 42.4%

0.00 0.00 0.0%

34,954.55 49,790.04 42.4%

49,790.04 85,855.52 72.4%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

49,790.04

85,855.52

alifornia Dept of Education . . _

http://E.NET

n Jose Unified Deferred Maintenance Fund 43 69666 00000

nta Clara County Expenditures by Object Form

ascription Resource Codes 013"ect Codes 2004/05


0.00

■ Percent

Difference

0.0%

.REVENUES

1) Revenue Limit Sources 8010-8099 0.00

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES

1,295,510.00 500,000.00 -61.4%

80,000.00 81,000.00 1.3%

1,375,510.00 581,000.00 -57.8%

. EXPENDITURES










0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

5,000.00 5,000.00 0.0%

50,000.00 50,000.00 0.0%

450,000.00 500,000.00 11.1%

0.00 0.00 0.0%

0.00 0.00 0.0%

505,000.00 555,000.00 9.9%

:. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 870,510.00

1,322,354.00

26,000.00

1,322,354.00

-97.0%

0.0%

). OTHER FINANCING SOURCES/USES

1) Interlund Transfers a) Transfers In 8910-8929



b) Uses 7630-7699



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

1,322,354.00 1,322,354.00 0.0%

'-'alifornia Dept of Education


Deferred Maintenance Fund Expenditures by Object

43 69666 0000000 Form 14



Percent Difference

IET INCREASE (DECREASE) IN FUND 3ALANCE (C + D4) 2,192,864.00 1,348,354.00 -38.5%

UND BALANCE, RESERVES

) Beginning Fund Balance a) As of July 1 - Unaudited 9791 6,078,817.22 8,271,681.22 36.1%





!) Ending Balance, June 30 (E + Fie)


Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

6,078,817.22 8,271,681.22 36.1%

0.00 0.00 0.0%

6,078,817.22 8,271,681.22 36.1%

8,271,681.22 9,620,035.22 16.3%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

8,271,681.22

9,620,035.22


Jose Unified its Clara County


43 69666 00000( Form



Percent Difference

ASSETS 1) Cash

a) in County Treasury 9110


b) in Banks 9120




2) Investments 9150


4) Due from Grantor Govemment 9290


6) Stores 9320


8) Other Current Assets 9340


10) TOTAL, ASSETS

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

. LIABILITIES

1) Accounts Payable 9500

2) Due to Grantor Governments 9590

3) Due to Other Funds 9610

4) Current Loans 9640

5) Deferred Revenue 9650


0.00

0.00

0.00

0.00

0.00

0.00 7) TOTAL, LIABILITIES

. FUND EQUITY



Jose Unified Deferred Maintenance Fund 43 69666 0000001 a Clara County Expenditures by Object Form 14

wription Resource Codes Object Codes 2004/05


Percent Difference

HER STATE REVENUE

)eferred Maintenance Allowance 8540

kll Other State Revenue 8590

)TAL, OTHER STATE REVENUE

1,295,510.00 500,000.00 -61.4%

0.00 0.00 0.0%

1,295,510.00 500,000.00 -61.4%

HER LOCAL REVENUE

Cher Local Revenue


nterest 8660

Vet Increase (Decrease) in the Fair Value of Investments 8662

Other Local Revenue


All Other Transfers In From All Others 8799

OTAL, OTHER LOCAL REVENUE

0.00 0.00 0.0%

80,000.00 81,000.00 1.3%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

80,000.00 81,000.00 1.3%

ITAL, REVENUES 1,375,510.00 581,000.00 -57.8%

Ilifomia Dept of Education . — -



43 69666 0000C Form



Percent Difference

LASSIFIED SALARIES

Dlassified Support Salaries 2200 0.00 0.00 0.0%

)ther Classified Salaries 2900


0.00 0.00 0.0%

0.00 0.00 0.0%

MPLOYEE BENEFITS

STRS 3101-3102

PERS 3201-3202









0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

lOOKS AND SUPPLIES





0.00 0.00 0.0%

0.00 0.00 0.0%

5,000.00 5,000.00 0.0%

5,000.00 5,000.00 0.0%


Jose Unified Deferred Maintenance Fund 43 69666 0000001 a Clara County Expenditures by Object Form 1,

mription Resource Codes Object Codes 2004/05


Percent Difference

WICES AND OTHER OPERATING EXPENDITURES

avel and Conferences 5200

antals, Leases, Repairs, and Noncapitalized tprovements 5600

ansfers of Direct Costs - Interfund 5750

'ofessional/Consulting Services and Iperating Expenditures 5800

DIAL, SERVICES AND OTHER OPERATING EXPENDITURES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

50,000.00 50,000.00 0.0%

50,000.00 50,000.00 0.0%

PITAL OUTLAY

and 6100


uildings and Improvements of Buildings 6200

quipment 6400

quipment Replacement 6500

OTAL, CAPITAL OUTLAY

0.00 0.00 0.0%

0.00 0.00 0.0%

450,000.00 500,000.00 11.1%

0.00 0.00 0.0%

0.00 0.00 0.0%

450,000.00 500,000.00 11.1%

HER OUTGO (excluding Transfers of Indirect/Direct Support Costs)

ebt Service




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

)TAL, EXPENDITURES 505,000.00 555,000.00 9.9%


'Jose Unified ita Clara County


43 69666 000001 Form '



Percent Difference

rERFUND TRANSFERS

4TERFUND TRANSFERS IN

From: General, Special Reserve, & Building Funds


8915 1,322,354.00 1,322,354.00 0.0%

1,322,354.00 1,322,354.00 0.0%


Other Authorized Interfund Transfers Out


7619 0.00 0.00 0.0%

0.00 0.00 0.0%

THER SOURCES/USES

SOURCES

Other Sources


Proceeds from Capital Leases

All Other Financing Sources

(c) TOTAL, SOURCES

8965

8972

8979

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

USES


All Other Financing Uses

(d) TOTAL, USES

7651

7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

:ONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues


8980

8990

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 1,322,354.00 1,322,354.00 0.0%


Jose Unified 3 Clara County

Deferred Maintenance Fund Expenditures by Function

43 69666 0000000 Form 14

escription Function Codes Object Codes 2004/05


Percent Difference

. REVENUES


2) Federal Revenues



5) TOTAL, REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 0.00 0.00 0.0%

8300-8599 1,295,510.00 500,000.00 -61.4%'

8600-8799 80,000.00 81,000.00 1.3%

1,375,510.00 581,000.00 -57.8%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

505,000.00 555,000.00 9.9%

0.00 0.00 0.0%

505,000.00 555,000.00 9.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 870,510.00 26,000.00 -97.0%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

1,322,354.00 1,322,354.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

1,322,354.00 1,322,354.00 0.0%



Deferred Maintenance Fund Expenditures by Function

43 69666 00000( Form '


Estimated Actuals

2 192,864.00

6,078,817.22

2005/06 Budget

1,348,354.00

8,271,681.22

Percent Difference

-38.5%

36.1%

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)







2) Ending Balance, June 30 (E + Fi e)


Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

6,078,817.22 8,271,681.22 36.1%

0.00 0.00 0.0%

6,078,817.22 8,271,681.22 36.1%

8,271,681.22 9,620,035.22 16.3%

0.00 0.00 0.0°A

0.00 0.00 0.0°A

0.00 0.00 0.0°/

0.00 0.00 0.05

0.00 0.00 0.09

0.00 0.00 0.05

0.00 0.00 0.09

0.00 0.00 0.0°,

0.00 0.00 0.0c,

8,271,681.22

9,620,035.22

1:alifomia Dept of Education

July I [JUL k*-711 July i-tuvpusul

Jose Unified Special Reserve Fund for Other Than Capital Outlay Projects 43 69666 0000000

a Clara County Expenditures by Object Form 17

Resource Codes Ob'ect Codes 2004/05


Percent Difference

tEVENUES

) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%

) Federal Revenue 8100-8299 0.00 0.00 0.0%

■) Other State Revenue 8300-8599 0.00 0.00 0.0%

l) Other Local Revenue 8600-8799 100,000.00 100,000.00 0.0%

LUC:21-AL, REVENUES 100,000.00 100,000.00 0.0%

EXPENDITURES

I) Certificated Salaries 1000-1999 0.00 0.00 0:0%

a) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.0%

4) Books and Supplies 4000-4999 0.00 0.00 0.0%

5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299,

Support Costs) 7400-7499 0.00 0.00 0.0%

8) Transfers of Indirect/Direct Support Costs 7300-7399 0.00 0.00 0.0%

9) TOTAL, EXPENDITURES 0.00 0.00 0.0%

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9 100,000.00 100,000.00 0.0%


1) Interfund Transfers a) Transfers In 8910-8929 5,000,000.00 0.00 -100.0%

b) Transfers Out 7610-7629 5,720,000.00 1,500,000.00 -73.8%

2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0:0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (720,000.00) (1,500,000.00) 108.3%



Special Reserve Fund for Other Than Capital Outlay Projects Expenditures by Object

43 69666 00000t Form •



Percent Difference

NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (620,000.00) (1,400,000.00) 125.8%


1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 4,770,923.82 4,150,923.82 -13.0%







Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

4,770,923.82 4,150,923.82 -13.0%

0.00 0.00 0.0%

4,770,923.82 4,150,923.82 -13.0%

4,150,923.82 2,750,923.82 -33.7%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

4,150,923.82

2,750,923.82

:alifomia Dept of Education - - - -

'Jose Unified Special Reserve Fund for Other Than Capital Outlay Projects 43 69666 0000001 la Clara County Expenditures by Object Form 1



Percent Difference

ASSETS 1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00




I 0) TOTAL, ASSETS 0.00

LIABILITIES








FUND EQUITY


alifomia Dept of Education . , .


Special Reserve Fund for Other Than Capital Outlay Projects Expenditures by Object

43 6966b UUUUUL Form

,scription Resource Codes Object Codes 2004/05


Percent Difference

rHER LOCAL REVENUE

)ther Local Revenue


Interest 8660



0.00 0.00 0.0%

100,000.00 100,000.00 0.0%

0.00 0.00 0.0%

100,000.00 100,000.00 0.0%

)TAL, REVENUES 100,000.00 100,000.00 0.0%


Jose Unified 43 69666 0000001 Form 1 •

Special Reserve Fund for Other Than Capital Outlay Projects Expenditures by Object la Clara County



Percent Difference

'ERFUND TRANSFERS

ITERFUND TRANSFERS IN

=rom: General Fund/CSSF 8912 0.00 0.00 0.0%

Dther Authorized Interfund Transfers In 8919 5,000,000.00 0.00 -100.0%

I) TOTAL, INTERFUND TRANSFERS IN 5,000,000.00 0.00 -100.0%

ITERFUND TRANSFERS OUT

To: General Fund/CSSF 7612


To: Deferred Maintenance Fund 7615


)) TOTAL, INTERFUND TRANSFERS OUT

5,720,000.00 1,500,000.00 -73.8%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

5,720,000.00 1,500,000.00 -73.8%

HER SOURCES/USES

iOURCES

Other Sources


c) TOTAL, SOURCES

0.00 0.00 -. -

0.0%

0.00 0.00 0.0%

JSES


d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

DTAL, OTHER FINANCING SOURCES/USES ;a-b+c-d) (720,000.00) (1,500,000.00) 108.3%


Jose Unified 43 69666 000001 Form 1

Special Reserve Fund for Other Than Capital Outlay Projects Expenditures by Function to Clara County

Iescription Function Codes Object Codes 2004/05


Percent Difference

1.. REVENUES


2) Federal Revenues



5) TOTAL, REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299

8300-8599

8600-8799

0.00 0.00 0.0%

0.00 0.00 0.0%

100,000.00 100,000.00 0.0%

100,000.00 100,000.00 0.0%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0°A

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 100,000.00 100,000.00 0.0%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

5,000,000.00 0.00 -100.0°

5,720,000.00 1,500,000.00 -73.8°/

0.00 0.00 0.05

0.00 0.00 0.0°i

0.00 0.00 0.0°,

(720,000.00) (1,500,000.00) 108.3'

ilifomia Dept of Education 1 re Pin•nnnil Otanetriinn Onng 1 n

Jose Unified Special Reserve Fund for Other Than Capital Outlay Projects 43 69666 000000 to Clara County Expenditures by Function Form 1



Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (620,000.00) (1 400 000.00) 125.8%

,. FUND BALANCE, RESERVES








Revolving Cash 9711

Stores 9712


All Others 9719








4,770,923.82 4,150,923.82 -13.0%

0.00 0.00 0.0%

4,770,923.82 4,150,923.82 -13.0%

0.00 0.00 0.0%

4,770,923.82 4,150,923.82 -13.0%

4,150,923.82 2,750,923.82 -33.7%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

4,150,923.82

2,750,923.82


http://E.NET

http://E.NET

Jose Unified 43 69666 000000 Form 2

Building Fund Expenditures by Object to Clara County



Percent Difference

REVENUES

I) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%

!) Federal Revenue 8100-8299 0.00 0.00 0.0%


t) Other Local Revenue 8600-8799

5) TOTAL, REVENUES

0.00 0.00 0.0%

6,859,656.31 8,023,115.00 17.0%

6,859,656.31 8,023,115.00 17.0%

EXPENDITURES










0.00 0.00 0.0%

1,380,217.67 1,440,540.79 4.4%

503,529.32 600,909.44 19.3%

5,560,594.00 2,630,000.00 -52.7%

3,625,450.00 3,182,449.99 -12.2%

95,991,530.00 128,047,226.00 33.4%

1,439,386.73 1,500,415.00 4.2%

0.00 0.00 0.0%

108,500,707.72 137,401,541.22 26.6%

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (101,641,051.41) (129,378,426.22)

._...

27.3%





b) Uses 7630-7699



3,962,280.00 3,200,000.00 -19.2%

3,322,354.00 1,322,354.01 -60.2%

93,500,000.00 88,000,000.00 -5.9%

0.00 0.00 0.0%

0.00 0.00 0.0%

94,139,926.00 89 877,645.99 -4.5%

Iifomia Dept of Education -„. .

Jose Unified Building Fund 43 69666 000000 to Clara County Expenditures by Object Form 2



Percent Difference

NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (7,501,125.41) (39,500,780.23) 426.6%


I) Beginning Fund Balance a) As of July 1 - Unaudited 9791







Revolving Cash 9711

Stores 9712


All Others 9719








119,590,589.49 111,594,233.97 -6.7%

(495,230.11) 0.00 -100.0%

119,095,359.38 111,594,233.97 -6.3%

0.00 0.00 0.0%

119,095,359.38 111,594,233.97 -6.3%

111,594,233.97 72,093,453.74 -35.4%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

111,594,233.97

72,093,453.74


Jose Unified Building Fund 43 69666 00000

ita Clara County Expenditures by Object Form



Percent Difference

ASSETS 1) Cash

a) in County Treasury 9110 1,700,000.00


b) in Banks 9120 0.00








6) Stores 9320 0.00




10 TOTAL ASSETS 1,700,000.00

I. LIABILITIES








. FUND EQUITY

Ending Fund Balance, June 30 must agree with line F2) G10 - H7 1,700,000.00


Jose Unified Building Fund 43 69666 000000( is Clara County Expenditures by Object Form 21

i. cription Resource Codes Object Codes 2004/05


Percent Difference

)ERAL REVENUE

=MA 8281

Cher Federal Revenue 8290

DTAL, FEDERAL REVENUE

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

HER STATE REVENUE

School Facilities Apportionments 8545

fax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions 8575

Other Subventions/In-Lieu Taxes 8576

All Other State Revenue 8590

OTAL, OTHER STATE REVENUE

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%



ow), i 171.11-1 G• kJ11 ■ 91c

Building Fund Expenditures by Object

43 69666 00000C Form ';



Percent Difference

HER LOCAL REVENUE

ther Local Revenue county and District Taxes

Other Restricted Levies Secured Roll 8615

Unsecured Roll 8616

Prior Years' Taxes 8617

Supplemental Taxes 8618

Non-Ad Valorem Taxes Parcel Taxes 8621

Other 8622

Community Redevelopment Funds Not Subject to RL Deduction 8625



Interest 8660


Other Local Revenue




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

2,212,990.00 2,641,615.00 19.4%

2,872,632.31 3,231,500.00 12.5%

0.00 0.00 0.0%

1,774,034.00 2,150,000.00 21.2%

0.00 0.00 0.0%

6,859,656.31 8,023,115.00 17.0%

OTAL REVENUES 6 859 656.31 8 023 115.00 17.0%


cription Resource Codes

OSSIFIED SALARIES

ossified Support Salaries

ossified Supervisors' and Administrators' Salaries

srical, Technical and Office Salaries

her Classified Salaries

)TAL, CLASSIFIED SALARIES

PLOYEE BENEFITS

IRS

ERS

ASD I/Medicare/Alternative

aalth and Welfare Benefits

nemployment Insurance

Porkers' Compensation

etiree Benefits

ERS Reduction

tier Employee Benefits

OTAL, EMPLOYEE BENEFITS

)OKS AND SUPPLIES

,00ks and Other Reference Materials

iaterials and Supplies

loncapitalized Equipment

-OTAL, BOOKS AND SUPPLIES


'ravel and Conferences

nsurance

)perations and Housekeeping Services

2entals, Leases, Repairs, and Noncapitalized mprovements

Transfers of Direct Costs - Interfund

Professional/Consulting Services and Operating Expenditures

3ommunications


lose Unified a Clara County


43 69666 0000000 Form 21

Object Codes 2004/05


Percent Difference

2200 0.00 0.00 0.0%

2300 513,216.14 883,665.48 72.2%

2400 861,501.53 556,875.31 -35.4%

2900 5,500.00 0.00 -100.0%

1,380,217.67 1,440,540.79 4.4%

3101-3102 0.00 0.00 0.0%

3201-3202

3301-3302

3401-3402

3501-3502

3601-3602

3701-3702

3801-3802

3901-3902

109,465.25 131,319.59 20.0%

149,397.99 108,319.21 -27.5%

164,137.21 258,503.62 57.5%

8,443.87 6,482.15 -23.2%

31,824.85 35,292.98 10.9%

4,286.50 4,753.47 10.9%

35,973.65 56,238.42 56.3%

0.00 0.00 0.0%

503,529.32 600,909.44 19.3%

4200

4300

4400

0.00 0.00 0.0%

170,000.00 50,000.00 -70.6%

5,390,594.00 2,580,000.00 -52.1%

5,560,594.00 2,630,000.00 -52.7%

5200

5400 - 5450

5500

5600

5750

5800

5900

6,000.00 6,000.00 0.0%

0.00 0.00 0.0%

10,000.00 0.00 -100.0%

548,000.00 512,000.00 -6.6%

(259,998.00) 8,552.00 -103.3%

3,283,448.00 2,635,897.99 -19.7%

38,000.00 20,000.00 -47.4%

3,625,450.00 3,182,449.99 -12.2%


n Jose Unified Building Fund 43 69666 0000C nta Clara County Expenditures by Object Form



Percent Difference

APITAL OUTLAY

and 6100


3uildings and Improvements of Buildings 6200


Equipment 6400



133,120.00 33,120.00 -75.1%

0.00 0.00 0.0%

95,858,410.00 128,014,106.00 33.5%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

95,991,530.00 128,047,226.00 33.4%


Other Transfers Out


Debt Service

Repayment of State School Building Fund Aid - Proceeds from Bonds 7435




0.00 0.00 0.0%

0.00 0.00 0.0%

789,386.73 825,415.00 4.6%

650,000.00 675,000.00 3.8%

1,439,386.73 1,500,415.00 4.2%

-OTAL, EXPENDITURES 108,500,707.72 137,401,541.22 26.6%


I.O wly 0•ln-9.01.../1111

Jose Unified Building Fund 43 69666 000000( La Clara County Expenditures by Object Form 2'



Percent Difference

'ERFUND TRANSFERS

TERFUND TRANSFERS IN

ether Authorized Interfund Transfers In 8919

) TOTAL, INTERFUND TRANSFERS IN

3,962,280.00 3,200,000.00 -19.2%

3,962,280.00 3,200,000.00 -19.2%


ro: State School Building Fund/ County School Facilities Fund 7613

ro: Deferred Maintenance Fund 7615

Dther Authorized Interfund Transfers Out 7619

i) TOTAL, INTERFUND TRANSFERS OUT

0.00 0.00 0.0%

1,322,354.00 1,322,354.00 0.0%

2,000,000.00 0.01 -100.0%

3,322,354.00 1,322,354.01 -60.2%

lifomia Dept of Education

43 69666 00001 Form


in Jose Unified Rita Clara County



Percent Difference

THER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951

Proceeds from Sale/Lease- Purchase of Land/Buildings 8953

Other Sources County School Bldg Aid 8961




Proceeds from Lease Revenue Bonds 8973


(c) TOTAL, SOURCES

91,000,000.00 88,000,000.00 -3.3%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

2,500,000.00 0.00 -100.0%

93,500,000.00 88,000,000.00 -5.9%

USES



(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

CONTRIBUTIONS




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 94,139,926.00 89,877,645.99 -4.5%

Dalifomia Dept of Education . , .

.••••7 • •-•••••••••••• % . -•"•U••••

Jose Unified Building Fund 43 69666 000000C a Clara County Expenditures by Function Form 21

lescriesti Function Codes Object Codes 2004/05


Percent Difference

REVENUES


2) Federal Revenues



5) TOTAL, REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 0.00 0.00 0.0%

8300-8599

8600-8799

0.00 0.00 0.0%

6,859,656.31 8,023,115.00 17.0%

6,859,656.31 8,023,115.00 17.0%

3. EXPENDITURES (Objects 1000 -7999)

1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0,00 0.00 0.0%

107,061,320.99 135,901,126.22 26.9%

1,439,386.73 1,500,415.00 4.2%

108,500,707.72 137,401,541.22 26.6%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (101,641,051.41) (129,378,426.22) 27.3%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

3,962,280.00 3,200,000.00 -19.2%

3,322,354.00 1,322,354.01 -60.2%

93,500,000.00 88,000,000.00 -5.9%

0.00 0.00 0.0%

0.00 0.00 0.0%

94,139,926.00 89,877,645.99 -4.5%


43 69666 0000( Form

Building Fund Expenditures by Function




Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (7,501 125.41)

119,590,589.49

(39 500 780.23)

111,594,233.97

426.6%

-6.7%




c) As of July 1 - Audited (Fl a + Fl b)



2) Ending Balance, June 30 (E + F1e)


Revolving Cash 9711

Stores 9712


All Others 9719








(495,230.11) 0.00 -100.0%

119,095,359.38 111,594,233.97 -6.35

0.00 0.00 0.0°i

119,095,359.38 111,594,233.97 -6.35

111,594,233.97 72,093,453.74 -35.45

0.00 0.00 0.09

0.00 0.00 0.09

0.00 0.00 0.09

0.00 0.00 0.09

0.00 0.00 0.09

0.00 0.00 0.09

0.00 0.00 0.0'

0.00 0.00 0.0'

0.00 0.00 0.0'

111,594,233.97

72,093,453.74


'W .-• lose Unified Capital Facilities Fund 43 69666 0000001 Clara County Expenditures by Object Form Z



Percent Difference

.EVENUES

► Revenue Limit Sources 8010-8099

► Federal Revenue 8100-8299

) Other State Revenue 8300-8599

) Other Local Revenue 8600-8799

TOTAL, REVENUES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

4,010,000.00 3,510,000.00 -12.5%

4,010,000.00

0.00

3,510,000.00

0.00

-12.5%

0.0%

EXPENDITURES



) Employee Benefits 3000-3999

) Books and Supplies 4000-4999

) Services and Other Operating Expenditures 5000-5999

) Capital Outlay 6000-6999

') Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499

I) Transfers of Indirect/Direct Support Costs 7300-7399

I) TOTAL, EXPENDITURES

50,373.80 23,840.78 -52.7%

23,565.00 11,147.14 -52.7%

0.00 0.00 0.0%

105,998.00 105,998.00 0.0%

350,000.00 300,000.00 -14.3%

0.00 0.00 0.0%

0.00 0.00 0.0%

529,936.80 440,985.92 -16.8%

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,480,063.20 3,069,014.08 -11.8%

DTHER FINANCING SOURCES/USES

I) Interfund Transfers a) Transfers In 8910-8929


?) Other Sources/Uses a) Sources 8930-8979

b) Uses 7630-7699


t) TOTAL, OTHER FINANCING SOURCES/USES

0.00 0.00 0.0%

3,600,000.00 3,200,000.00 -11.1%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

(3,600,000.00) (3,200,000.00) -11.1%

ifornia Dept of Education

in Jose Unified Capital Facilities Fund 43 69666 0000( inta Clara County Expenditures by Object Form



Percent Difference

. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (119,936.80) (130,985.92) 9.2%









Revolving Cash 9711

Stores 9712


All Others 9719







d Una . aro . dated Amount 9790

381,876.89 261,940.09 -31.4%

0.00 0.00 0.0%

381,876.89 261,940.09 -31.4%

0.00 0.00 0.0%

381 876.89 261,940.09 -31.4%

261,940.09 130,954.17 -50.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

261,940.09

130,954.17

alifomia Dept of Education ere none A n

• Jose Unified Capital Facilities Fund 43 69666 0000001 to Clara County Expenditures by Object Form 2;



Percent Difference

ASSETS I ) Cash



b) in Banks 9120 0.00






1) Due from Grantor Govemment 9290 0.00


5) Stores 9320 0.00




0) TOTAL, ASSETS 0.00

LIABILITIES


2) Due to Grantor Govemments 9590 0.00






FUND EQUITY



Jose Unified la Clara County

Capital Facilities Fund Expenditures by Object

43 69666 00000 Form



Percent Difference

rHER STATE REVENUE

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.0%




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

THER LOCAL REVENUE

Dther Local Revenue County and District Taxes


Unsecured Roll 8616




Other 8622



Interest 8660


Fees and Contracts

Mitigation/Developer Fees 8681

Other Local Revenue




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

10,000.00 10,000.00 0.0%

0.00 0.00 0.0%

4,000,000.00 3,500,000.00 -12.5%

0.00 0.00 0.0%

0.00 0.00 0.0%

4,010,000.00 3,510,000.00 -12.5%

"OTAL, REVENUES 4,010,000.00 3,510,000.00 -12.5%

:alifomia Dept of Education - „-

Jose Unified Capital Facilities Fund 43 69666 0000001 to Clara County Expenditures by Object Form 2



Percent Difference

RTIFICATED SALARIES

Cher Certificated Salaries 1900 0.00 0.00 0.0%

NAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

ASSIFIED SALARIES

lassified Support Salaries 2200

lassified Supervisors' and Administrators' Salaries 2300

lerical, Technical and Office Salaries 2400

Ither Classified Salaries 2900


0.00 0.00 0.0%

0.00 0.00 0.0%

50,373.80 23,840.78 -52.7%

0.00 0.00 0.0%

50,373.80 23,840.78 -52.7%

APLOYEE BENEFITS

,TRS 3101-3102

'ERS 3201-3202

)ASDI/Medicare/Altemative 3301-3302

Iealth and Welfare Benefits 3401-3402

lnemployment Insurance 3501-3502

Yorkers' Compensation 3601-3602

Zetiree Benefits 3701-3702

'ERS Reduction 3801-3802

ether Employee Benefits 3901-3902


0.00 0.00 0.0%

4,873.61 2,173.30 -55.4%

3,746.44 1,823.77 -51.3%

11,763.03 5,449.32 -53.7%

318.20 107.27 -66.3%

1,199.84 584.09 -51.3%

161.56 78.66 -51.3%

1,502.32 930.73 -38.0%

0.00 0.00 0.0%

23,565.00 11,147.14 -52.7%

DOKS AND SUPPLIES

\pproved Textbooks and Core Curricula Materials 4100

3ooks and Other Reference Materials 4200




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%




43 69666 00000 Form



Percent Difference


(ravel and Conferences 5200 0.00 0.00 0.0%

nsurance 5400 - 5450 0.00 0.00 0.0%

3perations and Housekeeping Services 5500 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized mprovements 5600



Communications 5900


103,998.00 103,998.00 0.0%

0.00 0.00 0.0%

2,000.00 2,000.00 0.0%

0.00 0.00 0.0%

105 998.00 105 998.00 0.0%

:APITAL OUTLAY

Land 6100




Equipment 6400



0.00 0.00 0.0%

0.00 0.00 0.0%

350,000.00 300,000.00 -14.3%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

350,000.00 300,000.00 -14.3%

)THER OUTGO (excluding Transfers of Indirect/Direct Support Costs)

Other Transfers Out


Debt Service




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%




0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, EXPENDITURES 529,936.80 440,985.92 -16.8%


Jose Unified Capital Facilities Fund 43 69666 0000001 to Clara County Expenditures by Object Form 2



Percent Difference

'ERFUND TRANSFERS


)ther Authorized Interfund Transfers In 8919


0.00 0.00 0.0%

0.00 0.00 0.0%


ro: State School Building Fund/ County School Facilities Fund 7613



0.00 0.00 0.0%

3,600,000.00 3,200,000.00 -11.1%

3,600,000.00 3,200,000.00 -11.1%

ilifomia Dept of Education , .

in Jose Unified anta Clara County


43 69666 00001 Form



Percent Difference

1THER SOURCES/USES

SOURCES

Proceeds


Other Sources






(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

USES



(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

CONTRIBUTIONS




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (3,600,000.00) (3,200,000.00) -11.1%

California Dept of Education . _ _

Jose Unified Capital Facilities Fund 43 69666 000000 to Clara County Expenditures by Function Form 2

)escription Function Codes Object Codes 2004105


Percent Difference

L. REVENUES


2) Federal Revenues



5) TOTAL, REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 0.00 0.00 0.0%

8300-8599 0.00 0.00 0.0%

8600-8799 4,010,000.00 3,510,000.00 -12.5%

4,010,000.00 3,510,000.00 -12.5%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0,0%

0.00 0.00 0.0%

529,936.80 440,985.92 -16.8%

0.00 0.00 0.0%

529,936.80 440,985.92 -16.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,480,063.20 3,069,014.08 -11.8%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

3,600,000.00 3,200,000.00 -11.1%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

(3,600,000.00) (3,200,000.00) -11.1°A


43 69666 00000 Form

Capital Facilities Fund Expenditures by Function




Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (119,936.80)

381,876.89

(130,985.92)

261,940.09

9.2%

-31.4%







2) Ending Balance, June 30 (E + F1 e)


Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

381,876.89 261,940.09 -31.4°A

0.00 0.00 0.0°A

381,876.89 261,940.09 -31.4%

261,940.09 130,954.17 -50.0°

0.00 0.00 0.05

0.00 0.00 0.01

0.00 0.00 0.09

0.00 0.00 0.0°,

0.00 0.00 0.0"

0.00 0.00 0.0'

0.00 0.00 0.0'

0.00 0.00 0.0'

0.00 0.00 0.0'

261,940.09

130,954.17

California Dept of Education

Jose Unified State School Building Lease-Purchase Fund 43 69666 000000 to Clara County Expenditures by Object Form 3



Percent Difference

REVENUES

I) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%

a) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 0.00 0.00 0.0%

1) Other Local Revenue 8600-8799 4,336.89 0.00 -100.0%

5TOTAL, REVENUES 4,336.89 0.00 -100.0%

EXPENDITURES










0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

4,336.89 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

4,336.89 0.00 -100.0%

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%

. OTHER FINANCING SOURCES/USES




b) Uses 7630-7699



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

- 0.00 0.00 0.0%


43 69666 00000 Form

State School Building Lease-Purchase Fund Expenditures by Object


)scription Resource Codes Object Codes 2004/05


Percent Difference

NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0%









Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00

0.00

:;alifomia Dept of Education

lose Unified a Clara County

July 1 buogea tamgie Haopuon) State School Building Lease-Purchase Fund


Form 3C

cription

ISSETS ) Cash a) in County Treasury

1) Fair Value Adjustment to Cash in County Treasury

b) in Banks

c) in Revolving Fund

d) with Fiscal Agent

e) collections awaiting deposit

') Investments

I) Accounts Receivable

Due from Grantor Government

i) Due from Other Funds

i) Stores

r) Prepaid Expenditures

3) Other Current Assets

)) Fixed Assets

LIABILITIES

1) Accounts Payable



4) Current Loans

5) Deferred Revenue


FUND EQUITY

Ending Fund Balance, June 30 must agree with line F2) (G10 - H7

Object Codes 2004/05


9110 0.00

9111 0.00

9120 0.00

9130 0.00

9135 0.00

9140 0.00

9150 0.00

9200 0.00

9290 0.00

9310 0.00

9320 0.00

9330 0.00

9340 0.00

9400

0.00

9500 0.00

9590 0.00

9610 0.00

9640 0.00

9650 0.00

9660

0.00

0.00

Resource Codes

)) TOTAL, ASSETS


Percent Difference


43 69666 0000C Form





Percent Difference

:DERAL REVENUE

)ther Federal Revenue 8290

- OTAL, FEDERAL REVENUE

0.00 0.00 0.0%

0.00 0.00 0.0%

rHER STATE REVENUE


Pass-Through Revenues from State Sources 8587



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

THER LOCAL REVENUE

Dther Local Revenue



Interest 8660


Other Local Revenue




0.00 0.00 0.0%

0.00 0.00 0.0%

4,336.89 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

4,336.89 0.00 -100.0%

OTAL, REVENUES 4,336.89 0.00 -100.0%

,alifomia Dept of Education

Jose Unified State School Building Lease-Purchase Fund 43 69666 000000 to Clara County Expenditures by Object Form 3



Percent Difference

ASSIFIED SALARIES

lassified Support Salaries 2200 0.00 0.00 0.0%


!erica!, Technical and Office Salaries 2400

ther Classified Salaries 2900

DIAL, CLASSIFIED SALARIES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

1PLOYEE BENEFITS '

TRS 3101-3102

ERS 3201-3202

IASDI/Medicare/Altemative 3301-3302

lealth and Welfare Benefits 3401-3402

Inemployment Insurance 3501-3502

Vorkers' Compensation 3601-3602

tetiree Benefits 3701-3702


)ther Employee Benefits 3901-3902

-OTAL, EMPLOYEE BENEFITS

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

DOKS AND SUPPLIES



Ioncapitalized Equipment 4400


0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%


43 69666 00001 Form,


in Jose Unified trite Clara County


Estimated Actuals 2005/06 I Percent Budget Difference



Insurance 5400 - 5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%




Communications 5900


0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

:APITAL OUTLAY

Land 6100




Equipment 6400



0.00 0.00 0.0%

0.00 0.00 ■

0.0%

4,336.89 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

4,336.89 0.00 -100.0%

ETHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)

Other Transfers Out

Transfers of Pass-Through Revenues To Districts 7211

To County Offices 7212

To JPAs 7213


Debt Service




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, EXPENDITURES 4,336.89 0.00 -100.0%



uuly i ouuvut ka7111y. .) State School Building Lease-Purchase Fund

Expenditures by Object 43 69666 000000(

Form 3(



Percent Difference

'ERFUND TRANSFERS


): State School Building Fund/ -.;ounty School Facilities Fund :rom: All Other Funds 8913

Dther Authorized Interfund Transfers In 8919

i) TOTAL, INTERFUND TRANSFERS IN

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%





0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

)1ifomia Dept of Education



43 69666 0000C Form



Percent Difference

FHER SOURCES/USES

iOURCES

Proceeds


Other Sources






c TOTAL SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

USES


(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

:ONTRIBUTIONS



le) TOTAL, CONTRIBUTIONS

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0,00 0.0%

-OTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) 0.00 0.00 0.0%


ose Unified I Clara County

State School Building Lease-Purchase Fund Expenditures by Function

43 69666 0000000 Form 30

ascription Function Codes Object Codes 2004/05


Percent Difference

REVENUES


2) Federal Revenues



5) TOTAL, REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 0.00 0.00 0.0%

8300-8599 0.00 0.00 0.0%

8600-8799 4,336.89 0.00 -100.0%

4,336.89 0.00 -100.0%

. EXPENDITURES (Objects 1000-7999)

1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

4,336.89 0.00 -100.0%

0.00 0.00 0.0%

4,336.89 0.00 -100.0%

1 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

31ifomia Dept of Education


State School Building Lease-Purchase Fund Expenditures by Function

43 69666 0000C Form



Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0%









Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0°/

0.00 0.00 0.05

0.00 0.00 0.05

0.00 0.00 0.09

0.00 0.00 0.09

0.00 0.00 0.01;

0.00 0.00 0.0`.

0.00 0.00 0.0'

0.00 0.00 0.0'

0.00 0.00 0.0'

0.00 0.00 0.0'

0.00

0.00

.:alifomia Dept of Education

..Y Jose Unified County School Facilities Fund 43 69666 00000C

ita Clara County Expenditures by Object Form



Percent Difference

REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES

(977,620.00) 0.00 -100.0%

(977,620.00) 0.00 -100.0%

EXPENDITURES










0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

42,261.26 0.00 -100.0%

0.00 0.00 0.0%

14,970,195.74 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

15,012,457.00 0.00 -100.0%

. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (15,990,077.00) 0.00 -100.0%





b) Uses 7630-7699



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%


in Jose Unified County School Facilities Fund . 43 69666 0000 rota Clara County Expenditures by Object Form



Percent Difference

. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (15,990,077.00) 0.00 -100.0%









Revolving Cash 9711

Stores 9712


All Others 9719








15,990,077.07 0.07 -100.0%

0.00 0.00 0.0%

15 990,077.07 0.07 -100.0%

0.00 0.00 0.0%

15,990,077.07 0.07 -100.0%

0.07 0.07 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.07

0.07

.7.alifomia Dept of Education

Jose Unified County School Facilities Fund 43 69666 000000( a Clara County Expenditures by Object Form 3:

mription Resource Codes Object Codes 2004/05

Estimated Actuals 2005/06 Percent Budget Difference

4SSETS ) Cash a) in County Treasury 9110 0.00


b) in Banks 9120 0.00




?) Investments 9150 0.00


t) Due from Grantor Government 9290 0.00


3) Stores 9320 0.00





LIABILITIES








FUND EQUITY



m Jose Unified mta Clara County

County School Fund Expenditures by Object

43 69666 0000 Form



Percent Difference

EDERAL REVENUE

Other Federal Revenue 8290


0.00 0.00 0.0%

0.00 0.00 0.0%

ITHER STATE REVENUE





0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0% i

0.00 0.00 0.0%



Interest 8660


Other Local Revenue




0.00 0.00 0.0%

0.00 0.00 0.0%

(977,620.00) 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

(977 620.00) 0.00 -100.0%

TOTAL, REVENUES (977,620.00) 0.00 -100.0%

Dalifomia Dept of Education "I,

Jose Unified County School Facilities Fund 43 69666 00000( to Clara County Expenditures by Object Form



Percent Difference

ASSIFIED SALARIES

lassified Support Salaries 2200


lerical, Technical and Office Salaries 2400

ther Classified Salaries 2900


0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

1PLOYEE BENEFITS

TRS 3101-3102

ERS 3201-3202

IASDI/Medicare/Alternative 3301-3302

lealth and Welfare Benefits 3401-3402

Inemployment Insurance 3501-3502

Yorkers' Compensation 3601-3602

etiree Benefits 3701-3702


)ther Employee Benefits 3901-3902

'OTAL, EMPLOYEE BENEFITS

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

MKS AND SUPPLIES


Aaterials and Supplies 4300

■Ioncapitalized Equipment 4400

-OTAL, BOOKS AND SUPPLIES

0.00 0.00 0.0%

42,261.26 0.00 -100.0%

0.00 0.00 0.0%

42,261.26 0.00 -100.0%


in Jose Unified County School Facilities Fund . 43 69666 000C inta Clara County Expenditures by Object Forrr



Percent Difference








Communications 5900


0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

:APITAL OUTLAY

Land 6100




Equipment 6400



0.00 0.00 0.0%

0.00 0.00 0.0%

14,970,195.74 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

14,970,195.74 0.00 -100.0%


Other Transfers Out



To JPAs 7213


Debt Service




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, EXPENDITURES 15,012,457.00 0.00 -100.0%

.1alifomia Dept of Education

Jose Unified County School Facilities Fund 43 69666 000000 to Clara County Expenditures by Object Form 3



Percent Difference

"ERFUND TRANSFERS


x State School Building Fund/ bounty School Facilities Fund =rom: All Other Funds 8913

Dther Authorized Interfund Transfers In 8919

t) TOTAL, INTERFUND TRANSFERS IN

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%





0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%


43 69666 00001 Form

County School Facilities Fund Expenditures by Object

n Jose Unified ,nta Clara County



Percent Difference

THER SOURCES/USES

SOURCES

Proceeds


Other Sources






(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

USES


(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

:ONTRIBUTIONS




- 0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%


Dalifornia Dept of Education

Jose Unified County School Facilities Fund 43 69666 000000( la Clara County Expenditures by Function Form 3!

lescription Function Codes Object Codes 2004105


Percent Difference

L. REVENUES


2) Federal Revenues



5) TOTAL, REVENUES

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999

8010-8099 0.00 0.00 0.0%

8100-8299 0.00 0.00 0.0%

8300-8599 0.00 0.00 0.0%

8600-8799

Except

7610-7699

(977,620.00) 0.00 -100.0%

(977,620.00)

0.00

0.00

0.00

-100.0%

0.0%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

15,012,457.00 0.00 -100.0%

0.00 0.00 0.0%

15,012,457.00 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (15,990,077.00) 0.00 -100.0%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%


43 69666 00001 Form

County School Facilities Fund Expenditures by Function

in Jose Unified Intl Clara County



Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (15,990,077.00) 0.00

0.07

-100.0°A

-100.00/









Revolving Cash 9711

Stores 9712


All Others 9719








15,990,077.07

0.00 0.00 0.05

15,990,077.07 0.07 -100.05

0.00 0.00 0.05

15,990,077.07 0.07 -100.09

0.07 0.07 0.05

0.00 0.00 0.0'

0.00 0.00 0.0'

0.00 0.00 0.0'

0.00 0.00 0.0'

0.00 0.00 0.0'

0.00 0.00 0.0'

0.00 0.00 0.0

0.00 0.00 0.0

0.00 0.00 0.0

0.07

0.07

3alifomia Dept of Education

lose Unified Clara County

JUly i ouuyet koti lye PM.11.4,LIL11 I)

Bond Interest and Redemption Fund Expenditures by Object

43 69666 0000000 Form 51

cription Resource Codes Ob'ect Codes 2004/05


Percent Difference

tEVENUES

) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%

) Federal Revenue 8100-8299 0.00 0.00 0.0%

) Other State Revenue 8300-8599 241,997.00 241,997.00 0.0%

) Other Local Revenue 8600-8799 23,187,975.00 23,187,975.00 0.0%

) TOTAL, REVENUES 23,429,972.00

0.00

23,429,972.00

0.00

0.0%

0.0%

EXPENDITURES



I) Employee Benefits 3000-3999

I) Books and Supplies 4000-4999



r) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

23,019,756.00 23,019,756.00 0.0%

0.00 0.00 0.0%

23,019,756.00 23,019,756.00 0.0%

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 410,216.00 410,216.00 0.0%





b) Uses 7630-7699



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%


an Jose Unified Bond interest Redemption Fund 43 69666 0000 3nta Clara County Expenditures by Object Form



Percent Difference

. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 410,216.00 410,216.00 0.0%









Revolving Cash 9711

Stores 9712


All Others 9719







d Una ..ro 'dated Amount 9790

20,756,970.00 21,167,186.00 2.0%

0.00 0.00 0.0%

20,756,970.00 21,167,186.00 2.0%

0.00 0.00 0.0%

20,756,970.00 21,167,186.00 2.0%

21,167,186.00 21,577,402.00 1.9%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

21,167,186.00

21 577 402.00

.:alifomia Dept of Education Ar•C De-4,4.446s.. nnn. 4 n

Jose Unified Bond Interest and Redemption Fund 43 69666 0000001 a Clara County Expenditures by Object Form 5'



Percent Difference

4SSETS ) Cash a) in County Treasury 9110 0.00


b) in Banks 9120 0.00




a) Investments 9150 0.00

3) Accounts Receivable 9200 173,503.00



3) Stores 9320 0.00




0) TOTAL ASSETS 173,503.00

LIABILITIES








FUND EQUITY

Ending Fund Balance, June 30 must agree with line F2) (G10 - H7) 173,503.00


3n Jose Unified Bond Interest ana Redemption Fund 43 69666 0000 ante Clara County Expenditures by Object Form

lescription Resource Codes Object Codes 2004/05


Percent Difference

'EDERAL REVENUE

Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

)THER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies




241,997.00 241,997.00 0.0%

0.00 0.00 0.0%

241,997.00 241,997.00 0.0%

)THER LOCAL REVENUE

Other Local Revenue County and District Taxes Voted Indebtedness Levies

Secured Roll 8611

Unsecured Roll 8612



Penalties and Interest from Delinquent Non-Revenue Limit Taxes 8629

Interest 8660


Other Local Revenue




20,491,532.00 20,491,532.00 0.0%

1,728,647.00 . 1,728,647.00 0.0%

(7,154.00) (7,154.00) 0.0%

840,410.00 840,410.00 0.0%

0.00 0.00 0.0%

134,540.00 134,540.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

23,187,975.00 23,187,975.00 0.0%

TOTAL, REVENUES 23,429,972.00 23,429,972.00 0.0%

California Dept of Education c arc Finonninl Onnnrlinel _ .7f-tng I n

Jose Unified Bond Interest and Redemption Fund 43 69666 000000 to Clara County Expenditures by Object Form 5



Percent Difference


ebt Service

Bond Redemptions 7433

Bond Interest and Other Service Charges 7434




13,890,000.00 13,890,000.00 0.0%

9,129,756.00 9,129,756.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

23,019,756.00 23,019,756.00 0.0%

)TAL, EXPENDITURES 23,019,756.00 23,019,756.00 0.0%



Bond Interest and Redemption Fund Expenditures by Object

43 69666 0000( Form

asmiption Resource Codes Ob'ect Codes 2004/05


0.00

Percent Difference

0.0%

ITERFUND TRANSFERS


Other Authorized Interfund Transfers In

:a) TOTAL, INTERFUND TRANSFERS IN

8919 0.00

0.00 0.00 0.0%


To: General Fund



7614

7619

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

1THER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES

8965

8979

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

USES


All Other Financing Uses

(d) TOTAL, USES *

7651

7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d) 0.00 0.00 0.0%


JUly I ouuyeL kotilyie rwupuuli) IJose Unified Tax Override Fund 43 69666 000000 ita Clara County Expenditures by Object Form 5

letkIn Resource Codes Object Codes 2004/05


Percent Difference

REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

EXPENDITURES










0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0,0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%





b) Uses 7630-7699



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

- 0.00 0.00 0.0%


1Jose Unified Ita Clara County

Tax Override Fund Expenditures by Object

43 69666 0000C Form



Percent Difference

NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0%


1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 3,093.55 3,093.55 0.0%





2) Ending Balance, June 30 (E + Fle)


Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

3,093.55 3,093.55 0.0%

0.00 0.00 0.0%

3,093.55 3,093.55 0.0%

3,093.55 3,093.55 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

3,093.55

3,093.55



July 1 buoget taingie Haopuon) Tax Override Fund


Form 5

5cription Resource Codes Object Codes 2004/05


Percent Difference

ASSETS I) Cash

a) in County Treasury 9110


b) in Banks 9120




2) Investments 9150


4) Due from Grantor Government 9290


6) Stores 9320


8) Other Current Assets 9340


0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0) TOTAL, ASSETS

0.00

LIABILITIES







0.00

0.00

0.00

0.00

0.00


FUND EQUITY



n Jose Unified Tax Override Fund 43 69666 0000(

nta Clara County Expenditures by Object Form

escri tion Resource Codes Ob'ect Codes 2004/05


Percent Difference

EDERAL REVENUE

Dther Federal Revenue 8290 0.00 0.00 0.0%


THER STATE REVENUE





0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

ITHER LOCAL REVENUE


Secured Roll 8611

Unsecured Roll 8612





Interest 8660


Other Local Revenue



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0% 1

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

(DIAL, REVENUES 0.00 0.00 0.0%



ow), I wuuyol. kt..1111y1G

Tax Override Fund Expenditures by Object

43 69666 0000001 Form 5:



Percent Difference


Ibt Service

State School Building Repayment 7432

Payments to Original District for Acquisition of Property 7436

)ebt Service - Interest 7438

)ther Debt Service - Principal 7439

DTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TAL, EXPENDITURES 0.00 0.00 0.0%

3lifomia Dept of Education

i Jose Unified Tax Override Fund 43 69666 00000

its Clara County Expenditures by Object Form



Percent Difference

TERFUND TRANSFERS




0.00 0.00 0.0%

0.00 0.00 0.0%




0.00 0.00 0.0%

0.00 0.00 0.0%

THER SOURCES/USES

SOURCES



(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

USES


(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

'OTAL, OTHER FINANCING SOURCES/USES (a - b + c - d) 0.00 0.00 0.0%



■JUly I 1-.1.4lJUGI. Ibp. ',LA./1..1,011j

Tax Override Fund Expenditures by Function

43 69666 0000000 Form 53

ascription Function Codes Object Codes 2004/05


Percent Difference

. REVENUES


2) Federal Revenues



5 TOTAL REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 0.00 0.00 0.0%

8300-8599 0.00 0.00 0.0%

8600-8799 0.00 0.00 0.0%

0.00 0.00 0.0%

I. EXPENDITURES (Objects 1000 -7999)

1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0,0%

0.00 0.00 0.0%

0.00 0.00 0,0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%


Jose Unified Ita Clara County

Tax Override Fund - Expenditures by Function

43 69666 00000 Form

Descri tion Function Codes Ob ect Codes 2004/05


Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE C + D4 0.00 0.00 0.0%









Revolving Cash 9711

Stores 9712


All Others 9719








3,093.55 3,093.55 0.0%

0.00 0.00 0.0%

3,093.55 3,093.55 0.0%

0.00 0.00 0.0%

3,093.55 3,093.55 0.0%

3,093.55 3,093.55 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0°F

0.00 0.00 0.05

0.00 0.00 0.05

0.00 0.00 0.05

0.00 0.00 0.05

0.00 0.00 0.09

0.00 0.00 0.09

0.00 0.00 0.09

3,093.55

3,093.55

lalifomia Dept of Education

1 Jose Unified Self-Insurance Fund- 43 69666 00000C ita Clara County Expenses by Object Form E



Percent Difference

REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES ,

0.00 0.00 0.0%

27,250,503.75 28,046,953.13 2.9%

27,250,503.75 28,046,953.13 2.9%

EXPENSES





5) Services and Other Operating Expenses 5000-5999

6) Depreciation 6000-6999



9) TOTAL, EXPENSES

0.01 0.00 -100.0%

119,605.47 125,843.36 5.2%

43,643.40 53,388.61 22.3%

11,135.00 11,135.00 0.0%

23,645,946.30 24,223,808.52 2.4%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

23,820,330.18 24,414,175.49 2.5%

. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,430,173.57 3,632,777.64 5.9%





b) Uses 7630-7699



0.00 0.00 0.0%

3,000,000.00 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

(3,000,000.00) 0.00 -100.0%

alifomia Dept of Education me C ...IN". 4 el


Self-Insurance Fund Expenses by Object

43 69666 00000C Form 6

>cription Resource Codes Object Codes 2004105

Estimated Actuals 2005106 Budget

Percent Difference

VET INCREASE (DECREASE) IN NET ASSETS (C + D4) 430,173.57 3,632,777.64 744.5%

VET ASSETS

I) Beginning Net Assets a) As of July 1 - Unaudited 9791 5,540,133.40 5,970,306.97 7.8%




e) Adjusted Beginning Net Assets

2) Ending Net Assets, June 30 (E + Fl e)

Components of Ending Net Assets a) Reserve for

Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

5,540,133.40 5,970,306.97 7.8%

0.00 0.00 0.0%

5,540,133.40 5,970,306.97 7.8%

5,970,306.97 9,603,084.61 60.8%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

5,970,306.97

9,603,084.61


Jose Unified Self-Insurance Fund 43 69666 0000001 is Clara County Expenses by Object Form 6

;caption Resource Codes Object Codes 2004/05


Percent Difference

ASSETS

Cash a) in County Treasury 9110 0.00


b) in Banks 9120 0.00






4) Due from Grantor Govemment 9290 0.00


5) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00


alifornia Dept of Education • .-.

2005/06 Budget

Percent Difference

Jose unmea Self-Insurance Fund 43 69666 0000( nta Clara County Expenses by Object Form


Estimated Actuals

. LIABILITIES






6) Long-Term Liabilities a) Other Postemployment Benefits 9664

b) Compensated Absences 9665

c) COPs Payable 9666

d) Capital Leases Payable 9667

e) Lease Revenue Bonds Payable 9668

f) Other General Long-Term Liabilities 9669

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00


NET ASSETS

Net Assets, June 30 must agree with line F2) (G10 - H7 0.00

lifornia Dept of Education CS Financial Reporting Software - 2005.1.0

Jose Unified Self-Insurance Fund 43 69666 000000 to Clara County Expenses by Object Form 6



Percent Difference

HER LOCAL REVENUE

ther Local Revenue


Interest 8660


Fees and Contracts

In-District Premiums/ Contributions 8674

All Other Fees and Contracts 8689

Other Local Revenue



OTAL, OTHER LOCAL REVENUE

0.00 0.00 0.0%

124,781.01 136,149.36 9.1%

0.00 0.00 0.0%

27,017,361.25 27,802,443.77 2.9%

0.00 0.00 0.0%

108,361.49 108,360.00 0.0%

0.00 0.00 0.0%

27,250,503.75 28,046,953.13 2.9%

)TAL REVENUES 27 250 503.75 28 046,953.13 2.9%

3lifornia Dept of Education

n Jose Unified 'rite Clara County

Self-Insurance Fund Expenses by Object

43 69666 00001 Form



Percent Difference

ERTIFICATED SALARIES

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 0.01 0.00 -100.0%

TOTAL, CERTIFICATED SALARIES 0.01 0.00 -100.0%

LASSIFIED SALARIES


Classified Supervisors' and Administrators' Salaries 2300




0.00 0.00 0.0%

11,728.04 10,555.19 -10.0%

94,492.38 105,249.38 11.4%

13,385.05 10,038.79 -25.0%

119,605.47 125,843.36 5.2%

EMPLOYEE BENEFITS

STRS 3101-3102

PERS 3201-3202

OASDI/Medicare/Alternative 3301-3302








0.00 0.00 0.0%

12,685.79 10,556.70 -16.8%

9,441.67 8,762.54 -7.2%

13,244.00 25,808.12 94.9%

835.14 521.07 -37.6%

3,147.65 2,837.16 -9.9%

378.26 382.08 1.0%

3,910.89 4,520.94 15.6%

0.00 0.00 0.0%

43,643.40 53,388.61 22.3%

BOOKS AND SUPPLIES





0.00 0.00 0.0%

11,135.00 11,135.00 0.0%

0.00 0.00 0.0%

11,135.00 11,135.00 0.0%

Dalifomia Dept of Education

'Jose Unified Self-Insurance Fund 43 69666 00000C ita Clara County Expenses by Object Form E



Percent Difference

:RVICES AND OTHER OPERATING EXPENSES

ravel and Conferences 5200

ues and Memberships 5300

isurance 5400 - 5450

Iperations and Housekeeping Services 5500

ientals, Leases, Repairs, and Noncapitalized

nprovements 5600

ransfers of Direct Costs - Interfund 5750

'rofessional/Consulting Services and Dperating Expenditures 5800

;ommunications 5900

-OTAL, SERVICES AND OTHER OPERATING EXPENSES

731.87 1,000.00 36.6%

0.00 0.00 0.0%

463,777.59 290,000.00 -37.5%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

23,181,336.84 23,932,708.52 3.2%

100.00 100.00 0.0%

23,645,946.30 24,223,808.52 2.4%

EPRECIATION

)epreciation Expense 6900

-OTAL, DEPRECIATION

0.00 0.00 0.0%

0.00 0.00 0.0%

)TAL, EXPENSES 23,820,330.18 24,414,175.49 2.5%


Jose Unified Self-Insurance Fund 43 69666 00000

lta Clara County Expenses by Object Form

iscri • tion Resource Codes Ob'ect Codes 2004/05


Percent Difference

TERFUND TRANSFERS




0.00 0.00 0.0%

0.00 0.00 0.0%




3,000,000.00 0.00 -100.0%

3,000,000.00 0.00 -100.0%

THER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

USES


(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

'OTAL, OTHER FINANCING SOURCES/USES (a - b + c - d) (3,000,000.00) 0.00 -100.0%


vuoy i-ouvycl. kvie

Jose Unified Self-Insurance Fund 43 69666 000000C a Clara County Expenses by Function Form 6-4

escription Function Codes Object Codes 2004/05


Percent Difference

,. REVENUES


2) Federal Revenues



5) TOTAL, REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 0.00 0.00 0.0%

8300-8599 0.00 0.00 0.0%

8600-8799 27,250,503.75 28,046,953.13 2.9%

27,250,503.75 28,046,953.13 2.9%

I. EXPENSES (Objects 1000 -7999)

1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo

10) TOTAL, EXPENSES

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

23,820,330.18 24,414,175.49 2.5%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

23,820,330.18 24,414,175.49 2.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,430,173.57 3 632 777.64 5.9%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

3,000,000.00 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

(3,000,000.00) 0.00 -100.0%


Jose Unified -de Clara County

.1.11y I 1.01.4,1U1G4. 1, VIG

Self-Insurance Fund Expenses by Function

43 69666 00000 Form



Percent Difference

E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) 430,173.57 3,632,777.64 744.5%

F. NET ASSETS

1) Beginning Net Assets a) As of July 1 - Unaudited 9791





2) Ending Net Assets, June 30 (E + Fie)

Conponents of Ending Net Assets a) Reserve for

Revolving Cash 9711

Stores 9712


All Others 9719








5,540,133.40 5,970,306.97 7.8%

0.00 0.00 0.0%

5,540,133.40 5,970,306.97 7.8%

0.00 0.00 0.0%

5,540,133.40 5,970,306.97 7.8°A

5,970,306.97 9,603,084.61 60.8°

0.00 0.00 0.0°1

0.00 0.00 0.0

0.00 0.00 0.05

0.00 0.00 0.01

0.00 0.00 0.09

0.00 0.00 0.09

0.00 0.00 0.0c,

0.00 0.00 0.0'

0.00 0.00 0.0'

5,970,306.97

9 603 084 61


July 1 imager tAingle muopuonj ose Unified Retiree Benefit Fund 43 69666 0000000

[ Clara County Expenses by Object Form 71

:ription Resource Codes Object Codes 2004/05


Percent Difference

EVENUES

1Revenue Limit Sources 8010-8099 0.00 0.00 0.0%

1 Federal Revenue 8100-8299 0.00 0.00 0.0%

) Other State Revenue 8300-8599 0.00 0.00 0.0%

) Other Local Revenue 8600-8799 6,384,221.01 6,314,191.01 -1.1%

TOTAL REVENUES 6 384 221.01 6 314 191.01 -1.1%

EXPENSES


!) Classified Salaries 2000-2999

I) Employee Benefits 3000-3999

I) Books and Supplies 4000-4999

i) Services and Other Operating Expenses 5000-5999


r) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499

B) Transfers of Indirect/Direct Support Costs 7300-7399

9) TOTAL, EXPENSES ,

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 '0.0%

6,384,221.00 6,314,190.60 -1.1%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

6,384,221.00 6,314,190.60 -1.1%

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.01 0.41 4000.0%





b) Uses 7630-7699



0.00 0.00 0.0%

. 0.00 0.00 .

0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

nlifnmia riant of Iratinn


- - - - - Retiree Benefit Fund Expenses by Object

43 69666 0000( Form



Percent Difference

NET INCREASE (DECREASE) IN NET ASSETS (C + D4) 0.01 0.41 4000.0%

NET ASSETS



c) As of July 1 - Audited (Fl a + F1 b)



2) Ending Net Assets, June 30 (E + Fie)


Revolving Cash 9711

Stores 9712


All Others 9719







d Una ..ro. dated Amount 9790

57,851.64 57,851.65 0.0%

0.00 0.00 0.0%

57,851.64 57,851.65 0.0%

0.00 0.00 0.0%

57,851.64 57,851.65 0.0%

57,851.65 57,852.06 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

57,851.65

57 852.06

:alifomia Dept of Education . .

Jose Unified Retiree Benefit Fund 43 69666 0000001 to Clara County Expenses by Object Form 7



Percent Difference

ASSETS

1) Cash a) in County Treasury 9110 0.00


b) in Banks 9120 0.00








6) Stores 9320 0.00





LIABILITIES






6) Long-Term Liabilities a) Other Postemployment Benefits 9664 0.00

b) Compensated Absences 9665 0.00

c) COPs Payable 9666 0.00

d) Capital Leases Payable 9667 0.00

e) Lease Revenue Bonds Payable 9668 0.00

f) Other General Long-Term Liabilities 9669 0.00


NET ASSETS

Net Assets, June 30 must agree with line F2) (G10 - H7 0.00


Jose Unified Retiree Benefit Fund 43 69666 000000 to Clara County Expenses by Object Form 7



Percent Difference

HER LOCAL REVENUE

ther Local Revenue

Interest 8660


Fees and Contracts


Other Local Revenue



0.01 0.01 0.0%

0.00 0.00 0.0%

6,384,221.00 6,314,191.00 -1.1%

0.00 0.00 0.0%

6,384,221.01 6,314,191.01 -1.1%

)TAL, REVENUES 6,384,221.01 6,314,191.01 -1.1%


. , Jose Unified Retiree Benefit Fund 43 69666 000000( a Clara County Expenses by Object Form 71



Percent Difference

WICES AND OTHER OPERATING EXPENSES

3fessional/Consulting Services and perating Expenditures 5800

)TAL, SERVICES AND OTHER OPERATING EXPENSES

6,384,221.00 6,314,190.60 -1.1%

6,384,221.00 6,314,190.60 -1.1%

FAL, EXPENSES 6,384,221.00 6,314,190.60 -1.1%

lifornia Dept of Education r•C ntlrl. 4


/- sus./V•0•01 , ./

Retiree Benefit Fund Expenses by Object

43 69666 000000i Form 7



Percent Difference

ERFUND TRANSFERS

TERFUND TRANSFERS IN

)ther Authorized Interfund Transfers In


8919 0.00 0.00 0.0%

0.00 0.00 0.0%




7619 0 00 0.00 0.0%

0.00 0 00 0.0%

HER SOURCES/USES

;OURCES

Other Sources



c) TOTAL, SOURCES

8965

8979

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

JSES


All Other Financing. Uses

(d) TOTAL, USES

7651

7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

•OTAL, OTHER FINANCING SOURCES/USES (a - b + c - d) 0.00 0.00 0.0%

1:alifomia Dept of Education

July I ouuyet (oinyie rAut)ption) in Jose Unified Average Daily Attendance 43 69666 000000( [nta Clara County Form

escription

2004/05 Estimated Actuals 2005/06 Budget

P-2 ADA Annual ADA Revenue Limit

ADA Estimated P-2 ADA

Estimated Annual ADA

Estimated Revenue Limit

ADA LEMENTARY

General Education 30,592.90 20,224.00 20,224.00 30,225.00 a. Kindergarten 2,287.83 2,287.83 b. Grades One through Three 7,012.10 7,012.10 c. Grades Four through Six 7,034.80 7,034.80 d. Grades Seven and Eight e. Opportunity Schools f. Home and Hospital g. Community Day Schools

4,479.48 4,479.48

!. Special Education a. Special Day Class b. Skilled Nursing Facility - E.C. 56836.16 c. NPS - E.C. 56366(a)(7) d. NPS - E.C. 56836.16

613.62 613.62 614.00 614.00

17.92 17.92 22.00 22.00

1. TOTAL ELEMENTARY 21,445.75 21,445.75 30,592.90 20,860.00 20,860.00 30,225.00 IIGH SCHOOL 1. General Education 8,183.00 8,183.00

a. Grades Nine through Twelve 7,853.87 7,853.87 b. Continuation Education c. Opportunity Schools d. Home and Hospital

355.62 355.06

3.85 3.85 e. Community Day Schools 45.81 45.81

5. Special Education a. Special Day Class b. Skilled Nursing Facility - E.C. 56836.16 c. NPS - E.C. 56366(a)(7) d. NPS - E.C. 56836.16

231.58 231.58 231.00 231.00

2.33 2.33 2.00 2.00

3. TOTAL HIGH SCHOOL 8,493.06 8,492.50 0.00 8,416.00 8,416.00 0.0( :OUNTY SUPPLEMENT 7. County Community Schools

a. Elementary b. High School

3. Special Education a. Special Day Class - Elementary b. Special Day Class - High School c. Skilled Nursing Facility - Elementary d. Skilled Nursing Facility - High School e. NPS, Nonsectarian - Elementary f. NPS, Nonsectarian - High School g. NPS/LCI - Elementary h. NPS/LCI - High School

9. TOTAL, ADA REPORTED BY COUNTY OFFICES

119.04 119.04 125.00 125.00

5.90 5.90 7.00 7.00

124.94 124.94 0.00 132.00 132.00 0.01 10. TOTAL, K-12 ADA

(sum lines 3, 6, and 9) 11. ADA for Necessary Small Schools

also included in lines 3 and 6. 12. REGIONAL OCCUPATIONAL

CENTERS & PROGRAMS

30,063.75

668.66

30,063.19

668.66

30,592.90 29,408.00 29,408.00 30,225.0

667.41 667.41

:alifornia Dept of Education iACS Financial Renortino Software - 2005 1 n

2004/05 Estimated Actuals 2005/06 Budg



Estimated Annual ADA escription

Ln Jose Unified 'nth Clara County

• Average Daily Daily Attendance 43 69666 000000

Form

t

Estimated Revenue Lim

ADA

LASSES FOR ADULTS 3. Concurrently Enrolled Secondary Students 4. Adults Enrolled, State Apportioned 5. Students 21 Years or Older and

Students 19 or Older NOT Continuously Enrolled Since Their 18th Birthday, Participating in Full-Time Independent Study.

6. TOTAL, CLASSES FOR ADULTS (sum lines 13 through 15)

7. Adults in Correctional Facilities 8. TOTAL, ADA

(sum lines 10, 12, 16, and 17)

24.79 24.79 37.20 37.20 1,887.52 1,887.52 1,842.62 1,842.62

57.18 57.18 72.31 72.31

1,969.49 1,969.49 0.00 1,952.13 1,952.13 0.0(

32,701.90 32,701.34 30 592.90 32,027.54 32,027.54 30,225.01 ,UPPLEMENTAL INSTRUCTIONAL HOURS 9. ELEMENTARY 0. HIGH SCHOOL 1. TOTAL, SUPPLEMENTAL INSTRUCTIONAL HOURS

(sum lines 19 and 20)

161,688.00 161,688.00 57,005.00 57,005.00 268,448.00 268,448.00 211,443.00 211,443.00

430,136.00 430,136.00 0.00 268,448.00 268,448.00 0.01 :OMMUNITY DAY SCHOOLS - Additional Funds 2. ELEMENTARY

a. 5th & 6th Hours (ADA) b. 7th & 8th Pupil Hours (Hours)

3. HIGH SCHOOL a. 5th & 6th Hours (ADA) b. 7th & 8th Pupil Hours (Hours)

40.00 40.00 45.00 45.00 35.00 35.00 40.00 40.00

;HARTER SCHOOLS '.4. Block Grant Funded Charters

a. Charters Sponsored by Unified Districts (Only enter ADA for pupils residing in the Unified District)

b. All Other Block Grant Funded Charters 5. Revenue Limit Funded Charters 5. TOTAL, CHARTER SCHOOLS'ADA

(sum lines 24a, 24b and 25) g. SUPPLEMENTAL INSTRUCTIONAL HOURS

177.57 177.57 177.57 117.57

177.57 177.57 0.00 177.57 117.57 0.0

:alifornia Dept of Education iACS Financial Reporting Software - 2005.1.0

July 1 Budget (Single Adoption) San Jose Unified

2005/06 Budget

43 69666 0000000 Santa Clara County Workers' Compensation Certification Form CC

ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS

Pursuant to E.C. Section 42141, if a school district, either individually or as a member of a joint powers agency, is self-insured for workers' compensation claims, the superintendent of the school district annually shall provide information to the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it has decided to reserve in its budget for the cost of those claims.

To the County Superintendent of Schools:

( x ) Our district is self-insured for workers' compensation claims as defined in Education Code Section 42141(a):

Total liabilities actuarially determined: $ 6,644,000.00 Less: Amount of total liabilities reserved in budget: $ 7,125,886.00 Estimated accrued but unfunded liabilities: (481,886.00)

( ) This school district is self-insured for workers' compensation claims through a JPA, and offers the following information:

( ) This school district is not self-insured for workers' compensation claims.

Signed Date of Meeting: Jun 16, 2005 Clerk/Secretary of the Governing Board (Original signature required)

For additional information on this certification, please contact:

Name: Rosemarie Pottage

Title: Director, Finance

Telephone: 408 535-6142

E-mail: rosemarie [email protected]



n Jose Unified inta Clara County

2004/05 Estimated Actuals GENERAL FUND

Current Expense Formula/Minimum Classroom Compensation

43 ti9fitib UOUUU Form CI

Current Expense Reductions Reductions Current Expense- 4RT I - CURRENT Total Expense Reductions of Education (Extracted) (Overrides) Part II KPENSE FORMULA for Year EDP (See Note 1) EDP (Col 1 - Col 2) EDP (See Note 2) (See Note 2) EDP (Col 3 - Col 4) El

(1) No. (2) No. (3) No. (4a) (4b) No. (5) N

)00 - Certificated alaries 128,795,464.08 301 0.00 303 128,795,464.08 305 3,315,262.43 307 125,480,201.65 31

)00 - Classified Salaries 37,461,598.93 311 3,760.00 313 37,457,838.93 315 1,472,027.04 317 35,985,811.89

)00 - Employee Benefits Excluding 3800) 56,230,173.69 321 6,857,808.61 323 49,372,365.08 325 1,584,068.68 327 47,788,296.40

)00 - Books, Supplies quip Replace. (6500) 9,861,975.01 331 733.99 333 9 861 241.02 335 2,571,580.07 337 7,289,660.95 3

)00 - Services.. . & '300) Direct Support 25,051,173.68 341 30.10 343 25,051,143.58 345 8,547,626.82 347 16,503,516.76 3

TOTAL 250 538 052.69 3651 TOTAL 233,047,487.65 3

ote 1 - In Column 2, report expenditures for the following programs: Nonagency, Community Services, Food Services, Fringe Benefits for Retired Persons, and Facilities Acquisition & Construction.

lote 2 - In Column 4, report expenditures for: Transportation, Lottery Expenditures, Special Education Students in Nonpublic Schools, and other federal or state categorical aid in which funds were granted for expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of E.C. Section 41372.

'ART II: MINIMUM CLASSROOM COMPENSATION (Function 1000-1999) Object E

. Teacher Salaries as Per E.C. 41011 ............................................................................................................ Salaries of Instruct. Aides Per E.C. 41011 .....................................................................................................

1100 2100

100,282,064.50 7,381,262.76

STRS .................................................................................................................................................. 3101 & 3102 7,184,395.03 PERS .................................................................................................................................................. 3201 & 3202 715,583.14

OASDI - Regular, Medicare and Alternative .................................................................................................... 3301 & 3302 1,917,533.57

Health & Welfare Benefits - Teachers & Aides (E.G. 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans) ....................................................................................................................................... 3401 & 3402 18,507,638.43

Unemployment Insurance for Teachers & Instruct. Aides .................................................................................... 3501 & 3502 631,579.33

Workers' Compensation Insurance for Teachers and Instruct. Aides ....................................................................................................................................... 3601 & 3602 2,428,215.31 Other Benefits (E.C. 22310) ....................................................................................................................... 3901 & 3902 — — 0.00

10. SUB - TOTAL Salaries and Benefits (Sum Lines 1 - 9) .................. 139,048,272.07 11. Less: Teacher and Instruct. Aide Salaries and

Benefits deducted in Column 2 ................... 0.00 12a. Less . Teacher and Instruct. Aide Salaries and

Benefits (other than Lottery) deducted in Column 4a ........................................................................................ b. Less: Teacher and Instruct. Aide Salaries and

249,374.67

Benefits (other than Lottery) deducted in Column 4b ........................................................................................ 13. TOTAL SALARIES AND BENEFITS .................. 138,798,897.40 14. Percent of Current Cost of Education Expended for Classroom

Compensation (EDP 397 divided by EDP 369) Line 14 must equal or exceed 60% for elementary, 55% for unified and 50% for high school districts to avoid penalty under provision of E.C. 41372 .................. 59.56%

15. District is exempt from E.C. 41372 because it meets the provisions under E.C. 41374. (If exempt, enter 'X')

PART III: DEFICIENCY AMOUNT

A deficiency amount (line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under E.C. 41372 and not exempt under the provisions of E.C. 41374. 1. Minimum percentage required (60% elementary, 55% unified, 50% high)

.................55.00%

2. Percentage spent by this district (Part II, Line 14) .................

59.56% 3. Percentage below the minimum (Part III, Line 1 minus Line 2)

..................0.00%

4. District's Current Expense of Education (Part I, EDP 369) .................................................................................................................... 5. Deficiency Amount (Part III Line 3 times Line 4)

........................0.00

California Dept of Education ZAr D.ru-srf Cr.fit.onre. _ OrirM e n

Jose Unified 2005/06 Budget 43 69666 000000 ita Clara County GENERAL FUND Form CEI


I - CURRENT PENSE FORMULA

Total Total Expense for Year

(1) EDP No.

Reductions (See Note 1)

(2) EDP No.

Current Expense of Education (Col 1 - Col 2)

(3) EDP No.

Reductions (Extracted)

(See Note 2) 4a

Reductions (Overrides) (See Note 2)

4b EDP No.

Current Expense- Part II

(Col 3 - Col 4) 5

EDI No

)0 - Certificated lades 128,981,903.75 301

311

321

331

341

0.00 303

313

323

333

343

128,981,903.75 305

315

325

335

345

4,314,144.59 307

317

327

337

347

124,667,759.16 30E

315

321

331

341

)0 - Classified Salaries 37,689,071.26 3,760.00 37,685,311.26 1,492,181.94 36,193,129.32

)0 - Employee Benefits (eluding 3800) 58,334,788.15 6,698,714.54 51,636,073.61 676,612.80 50,959,460.81

30 - Books, Supplies uip Replace. (6500) 12,724,628.42 733.99 12,723,894.43 5,678,549.83 7,045,344.60

30 - Services.. . & 100) Direct Support 25,229,120.55 0.00 25,229,120.55 7,882,241.40 17,346,879.15

TOTAL 256 256 303.60 365 TOTAL 236 212,573.04 361

to 1 - In Column 2, report expenditures for the following programs: Nonagency, Community Services, Food Services, Fringe Benefits for Retired Persons, and Facilities Acquisition & Construction.

Ite 2 - In Column 4, report expenditures for: Transportation, Lottery Expenditures, Special Education Students in Nonpublic Schools, and other federal or state categorical aid in which funds were granted for expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of E.C. Section 41372.

kRT II: MINIMUM CLASSROOM COMPENSATION (Function 1000-1999) Object ED Mc

Teacher Salaries as Per E.C. 41011 ........................................................................................................... Salaries of Instruct. Aides Per E.C. 41011 .....................................................................................................

1100 2100

101,116,369.90 37 38 7,673,828.85

STRS .................................................................................................................................................. 3101 & 3102 8,910,285.53 38 PERS .................................................................................................................................................. 3201 & 3202 546,322.31 38 OASDI - Regular, Medicare and Alternative ................................................................................................... 3301 & 3302 1,842,753.56 38 Health & Welfare Benefits - Teachers & Aides (E.C. 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans) ....................................................................................................................................... 3401 & 3402 18,796,760.27 38 Unemployment Insurance for Teachers & Instruct. Aides ................................................................................... 3501 & 3502 432,140.32 Workers' Compensation Insurance for Teachers and Instruct. Aides ....................................................................................................................................... 3601 & 3602 2,363,904.19 Other Benefits (E.C. 22310) ....................................................................................................................... 3901 & 3902 0.00

I. SUB - TOTAL Salaries and Benefits (Sum Lines 1 - 9) .................. 141,682,364.93 35 I. Less: Teacher and Instruct. Aide Salaries and

Benefits deducted in Column 2 .................................................................................................................. la. Less: Teacher and Instruct. Aide Salaries and

0.00


263,772.80 35.

Benefits (other than Lottery) deducted in Column 4b .................. 3C 3. TOTAL SALARIES AND BENEFITS .................. 141,418,592.13 3C I. Percent of Current Cost of Education Expended for Classroom

Compensation (EDP 397 divided by EDP 369) Line 14 must equal or exceed 60% for elementary, 55% for unified and 50% for high school districts to avoid penalty under provision of E.G. 41372 .................. 59.87%

5. District is exempt from E.C. 41372 because it meets the provisions under E.C. 41374. (If exempt, enter 'X') .....................................................................

ART III: DEFICIENCY AMOUNT

deficiency amount (line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under E.C. 41372 and not exempt under the rovisions of E.C. 41374.

Minimum percentage required (60% elementary, 55% unified, 50% high) ................................................................................................ 55.00% Percentage spent by this district (Part II, Line 14) ............................................................................................................................. 59.87%

• Percentage below the minimum (Part III, Line 1 minus Line 2) .............................................................................................................. 0.00% • District's Current Expense of Education (Part I, EDP 369) ................................................................................................................... • Deficiency Amount (Part III Line 3 times Line 4) .............................................................................................................................. 0.00


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>, 13. co :5 -■-•„, 4._- CO Cm CL al 0 o_ 0 Occo (.1 c , >, ,

w co o ° E ° " o a) ..c) .0 1— 6 c > co -5 ca

- . ct ., c ag 6 E , w,a ) 1 710 3 o ca a_ o 0 _0 = 5 0- ID —I a a To

- CO co !,2 m — -0 -12—"Cir) cEE,„ c -7) 8 . co w 0 -rd g > c 0 .c 0 Ill cu a) 2 u) C _ 0 -J ix o ,., c ,... 2 co (5

Tri 1.1■ a)

0 a) F. g.3 (1) I.- I- a > c -.--. -c 8. ° ° ° E ° a) 0 a) as N --F, --..0 o CD

C O rn (1 C3 1 en el CI

.iii; —0 < to c). >. • • 0 co a) .c 1.7) 7

-r..,

CO a) F 3 CO. a)

0 ..17) a) E CO -0 _o >, 0 a) t) , >, CL co s7) .= 03 a c eL as ..., 0 >. C 0.. 2 >, LA c 03 o a) o- ca ca o ° E ec) Cl)

-os Co 0.) 0. ..o 10 , ti) , > c co c 6) -...o -- >. o E ° 0 c 5- = ca re% c >, 0 0 o ._ co a_ — 0 a -0 --7-. o a_ cl, --/ 5. CD 0 co 2 = — 0. .0 •45 0) c E E 1:' >4 0 h .n 8 co ..,,0 0 2 - 'm ch 0 _c CD 0 ii) C CO 6 Cl) ui

m

p _i ce e9 o c a) E co 6 0- 0 c ca 0 -- )- a) 0 K.:.. :... , to. '6E c -,, -c a. 0 .., _, E

0 .).2 0 CO u) •-• -.-. 0 CO . % rt r1 rn en tl f 1 r 1

0.00 4,162,588.00

0.00

115,714.69 420,685.00

0.00

115,714.69 4,583,273.00

0.00

July 1 Budget (Single Adoption) Jose Unified 2004/05 Estimated Actuals 43 69666 0000000 to Clara County LOTTERY REPORT Form L

Revenues, Expenditures and Ending Balances - All Funds

Transferred to Other Resources for Expenditure

Lottery Instructional

Materials Resource 6300 , scription

REVENUES 1. Beginning Balance 2. State Lottery Revenue 3. Other Local Revenue 4. Contributions from Unrestricted

Resources (Total must be zero) 5. Total Available

(Sum Lines Al through A4)

State Lottery (Unrestricted)

Object Codes (Resource 1100)

9791-9795 8560

8600-8799

8980

4,162,588.00

Totals

0.00 536,399.69 4,698,987.69

EXPENDITURES 1. Certificated Salaries 2. Classified Salaries 3. Employee Benefits 4. Books and Supplies

5. a. Services and Other Operating Expenditures (Resource 1100)

b. Services and Other Operating Expenditures (Resource 6300)

c. Duplicating Costs for Instructional Materials (Resource 6300)

6. Capital Outlay 7. Tuition 8. Other Transfers Out 9. Direct Support Costs

10. Debt Service 11. Other Uses 12. Total Expenditures

(Sum Lines B1 through B11 )

1000-1999 2000-2999 3000-3999 4000-4999

5000-5999

5000-5999, except 5710, 5800

5710, 5800 6000-6999 7100-7199 7200-7299 7300-7399 7400-7499 7630-7699

3,040,990.00

927,530.00 38,493.00

4,007,013.00 0.00 534,907.69 4,541,920.69

534,907.69

3,040,990.00 0.00

927,530.00 573,400.69

0.00 0.00 0.00

ENDING BALANCE (Must equal Line A5 minus Line B12) 979Z 155,575.00 0.00 1,492.00 157,067.00

ata from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget Act

) ursuant to Government Code Section 8880.4(a)(2) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for the iurchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriateness.


B. EXPENDITURES AND OTHER FINANCING USES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries

a. Base Salaries b. Step & Colunm Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B la thm B Id)

2. Classified Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d)

3. Employee Benefits 4. Books and Supplies 5. Services and Other Operating Expenditures 6. Capital Outlay 7. Other Outgo (excluding Direct Support/Indirect Costs) 8. Direct Support/Indirect Costs 9. Other Financing Uses

10. Other Adjustments (Explain in Section F below) 11. Total (Sum lines B1 thru B10)

1000-1999

2000-2999 3000-3999 4000-4999 5000-5999 6000-6999

7100-7299,7400-749 7300-7399 7610-7699

C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line 1311)

D. FUND BALANCE I. Net Beginning Fund Balance (Form 01, line Fle) 2. Endin Fund Balance Sum lines C and Dl

San Jose Unified Santa Clara County

General Fund Multiyear Projections

Unrestricted

43 69666 0000000 Form MYP

Description Object Codes

2006/07 Projection

(C)

2005/06 Budget

(Forms 01, 17) (A)

Change (Cols. C-A/A)

(B)

Change (Cols, E-C/C)

(ID)

2007/08 Projection

(E)

A. REVENUES AND OTHER FINANCING SOURCES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) I. Revenue Limit Sources

a. Base Revenue Limit per ADA (Form RL, line 4) b. Revenue Limit ADA (Form RL, line 5b) c. Total Base Revenue Limit (Line Ala times line Alb) d. Other Revenue Limit (Form RL, line 24 minus lines 5c

and 22, plus lines 21 and 39) e. Plus: Other Adjustments (e.g., basic aid, charter schools,

prior year adjustments) f. Revenue Limit Transfers (Objects 8091 and

8097) g. Total (Sum line Alc thru line Alf)

(Must equal line Al) 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources 6. Total (Sum lines Al g thru A5)

3.20% 8010-8099

8100-8299 8300-8599 8600-8799 8910-8999

151,816,106.00 5,156.20

30,225.00 1 55,846,145.00

1,205,453.00

405,722.00

(5,641,214.00)

151,816,106.00 1,200,000.00

10,846,055.00 2,932,024.00

(25,453,350 82)

141,340,834.18

16,583,146.49

39,404,577.09

1,373,920.23

5,798,669.27

0.00

1,791,553.00

(10,431,119.33)

0.00

-100.00%

174.79%

32.18% -1.78%

-1.47%

2.24% 0.89%

19.36%

6.08%

0.81% 0.00%

8.54%

0.62%

0.00% 5.35%

0.00% 0.57% 0.00% 0.00%

86,808,116.13

153,052,566.00 1,200,000.00

10,653,170.00 1,988,454.00

(27 626,340.00)

139,267,850.00

5,321.20

57,236, 38.80

(10,431,119.00)

143,985,069 00

(5,298,449.00)

86,120,231.00

16,583,146.49

41,513,533.00 16 685 465.00

1 1 4 876.20

(4,717,219.00)

6,921,359.00

1,801,680.00

3 696 662.21 1,020,556.79

(687,885.13)

373,920.00

29 549.00

102,318.51

0.00

2.71% 5,465.20 -2.56% 28,792.00 0.07% 157 354,038.40

-1.38% 137,341,799.00

0.00%

0.16% 1,116,662.60

2.23% (5,416,502.00)

0.00% 153,054,199.00 0.00% 1,200,000.00 1 .96 10,443,952.00 0.00% 1,988,454.00 6.22% (29 344,806.00)

0.20%

7.00%

0.00%

-1.16%

0.00%

2.00%

0.00%

0.00%

1.73%

(411,143.00)

85,709,088.00

16,685,465.00

32,545.00

16,718,010.00

44 420 095.00

1 373 920.00

6,841,359.00

1 837 714.00

(10,431,119.00)

146 469 067.00

(9,127,268.00)

(3,696,662.21)

12 823 930.21

86,120,231.00


http://C.NET

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San Jose Unified General Fund 43 69666 0000000 Santa Clara County Multiyear Projections Form MYP

Unrestricted

Object Description Codes

2005/06 % Budget Change 2006/07

(Forms 01, 17) (Cols. C-A/A) Projection (A) B (C)

% Change

(Cols. E-C/C) D

2007/08 Projection

(E) E AVAILABLE RESERVES

I. General Fund a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790

(Enter other reserve projections in Columns C and E for subsequent years 1 and 2. Current year - Column A - is extracted.) 2. Special Reserve Fund - Noncapital Outlay

a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790

3. Total Available Reserves (Sum of lines El thru E2b)

(14,439,106.001

2,750,923.82 2,850,924.00 2,950,924.00 2,791,480.61 (2,460,914.00) (11,488,182.00)

F. ASSUMPTIONS Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B Id, B2d, and B 10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software Instruction Manual.



Restricted


2005/06 Budget

(Forms 01, 17) (A)

% Change

(Cols. C-A/A) (B)

2006/07 Projection

(C)

% Change

(Cols. E-C/C) (D)

2007/08 Projection

(E)

A. REVENUES AND OTHER FINANCING SOURCES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Revenue Limit Sources 8010-8099 2. Federal Revenues 8100-8299 3. Other State Revenues 8300-8599 4. Other Local Revenues 8600-8799 5. Other Financing Sources 8910-8999 6. Total (Sum lines Al thru. A5)

8,028,216.00 4.32% 8,375,356.00 2.48% 8,583,257.00 24,942 121.46 0.10% 24,968 078.00 -7.34% 23,135,224.00 53,411,531.40 1.73% 54 335 698.00 136% 55,075,847.00 10,773,451.97 1.64% 0 950 036.00 1.49% 11,113,508.00 27,253 350.82 137% 27 626,340.00 1.88% 28,147,020.00

124,408.671 65 1.48% 126 255,508.00 0.16% 126,054,856.00


a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B la thru Bld) 1000-1999

2. Classified Salaries a. Base Salaries b. Step & Column Adjustment C. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thm B2d) 2000-2999

3. Employee Benefits 3000-3999 4. Books and Supplies 4000-4999 5. Services and Other Operating Expenditures 5000-5999 6. Capital Outlay 6000-6999 7. Other Outgo (excluding Direct Support/Indirect Costs) 7100-7299, 7400-7494 8. Direct Support/Indirect Costs 7300-7399 9. Other Financing Uses 7610-7699

10. Other Adjustments (Explain in Section F below) 11. Total (Sum lines 131 thm B10)

,-,

4 I

42,173,787 62 43,071,350.00

897,562.38 (427,869.00) 2 I 3% 43,071,350.00 ■ ■ .99% 42,643,481.00

21,614,968.00 -.'

- -11 '

21,105,924.77

21,105,924.77

509,043 23 349 644 00 2.4 % 21,614,968.00 1.62% 21,964 612.00

19,435,390.47 5.60% 20,523,958.00 3.40% 21 220 798.00 11,350,708.19 -14.22% 9 736,797 00 -8.91% 8 869 339 00 20,004,552.28 -10.16% 17 971 686 00 0.73% 8,102 301.00

0.00 0.00% 0.00% 3,125,946.00 -0.03% 3,125,146.00 0.00% 3, 25 146.00 9 857 0 8.33 0.41% 9 896 949.00 -0.74% 9 823 822.00

100 000.00 0.00% 300 000.00 (1 on% 300 000.00 44:.?,.l ,

127,353,327.66 -0.87% 126,240,854.00 126,049,499.00 C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (2,944,656.01) 14,654.00 5,357.00

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line Fle) 2. Ending Fund Balance (Sum lines C and Dl)

3,438,093.70 493,437.69 508,091.69 493,437.69 508,091.69 513,448.69

California Dept of Education _ _

http://C.NET


Restricted


2005/06 % Budget Change

(Forms 01, 17) (Cols. C-A/A) A B

2006/07 Projection

(C)

% Change

(Cols. E-C/C) (D)

2007/08 Projection

(M E. AVAILABLE RESERVES

1. General Fund a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790

(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2)

a. Designated for Economic Uncertainties b. Undesignated/Unappropriated Amount


2. Special Reserve Fund - Noncapital OutlaydL

- .4 ti

F. ASSUMPTIONS Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B ld, B2d, and B 10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software Instruction Manual.


San Jose Unified General Fund 43 69666 0000000 Santa Clara County Multiyear Projections Form MW

Unrestricted/Restricted

Description Object Codes

2005/06 Budget

(Forms 01, 17) (A)

% Change

(Cols. C-A/A) (B)

2006/07 Projection

(C)

% Change

(Cols. E-C/C) (D)

2007/08 Projection

(E) A. REVENUES AND OTHER FINANCING SOURCES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Revenue Limit Sources 8010-8099 159,844,322.00 0.99% 161,427,922.00 0.13% 161,637,456.00 2. Federal Revenues 8100-8299 26, 42,12 .46 0.10% 26,168,078.00 -7.00% 24,335,224.00 3. Other State Revenues 8300-8599 64,257,586.40 1.14% 64,988,868.00 0.82% 65,519,799.00 4. Other Local Revenues 8600-8799 13,705,475.97 -5.60% 12 938 490.00 1.26% 13,101,962.00 5. Other Financing Sources 8910-8999 1 800 000.00 -100.00% 0.00 0.00% (1,197,786.00)

6. Total (Sum lines Al then A5) 265 , 749 505 83 -0.09% 265 523 358.00 -0.80% 263 396,655.00 B. EXPENDITURES AND OTHER FINANCING USES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries ti

a. Base Salaries s. 128 981 903.75 129 91,581.00 b. Step & Column Adjustment 0.00 0.00 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments l a 209,677.25 (839,012.00) e. Total Certificated Salaries (Sum lines B 1 a thru B Id) 1000-1999 I ', -I ■ 1 , 16% 129,191,581.00 , ∎ .65%1 128,352,569.00

2. Classified Salaries --,-..r.

a. Base Salaries 37,689,071.26 38,300,433.00 b. Step & Column Adjustment c. Cost-of-Living Adjustment

,,-, 0.00 0.00 0.00 0.00

d. Other Adjustments 611,361.74 382,189.00 e. Total Classified Salaries (Sum lines B2a thin B2d) 2000-2999 37,689,071.26 1.62% 38,300,433.00 1.00% 38,682,622.00

3. Employee Benefits 3000-3999 58,839,967.56 5.43% 62,037,491.00 5.81% 65,640,893.00 4. Books and Supplies 4000-4999 12,724,628.42 -12.68% 11,110,717.00 -7.81% 10,243,259.00 5. Services and Other Operating Expenditures 5000-5999 25,803,221.55 -3.53% 24,893,045.00 0.20% 24,943,660.00 6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00 7. Other Outgo (excluding Direct Support/Indirect Costs) 7100-7299, 7400-7495 4,917,499.00 0.19% 4,926,826.00 0.73% 4,962,860.00 8. Direct Support/Indirect Costs 7300-7399 (574 10 .00) -6.96% (534,170.00) 13.69% (607,297.00) 9. Other Financing Uses 7610-7699 300 000.00 0.00% 300,000.00 0.00% 300,000.00

10. Other Adjustments 0.00 0.00 11. Total (Sum lines Ell thin B10) 268,682,190.54 ∎ 57%, 270 225 923.00 .85% 272 518 566.00 C NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (2,932,684.71 (4,702,565.00) (9,121,911.00)

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line Fle) 4 446 679.19

.,,

1513 994A8 (3,18837032) 2. Ending Fund Balance (Sum lines C and D1) 1,513,994.48 2.. (3,18857032) (12,310,481.52)





2005/06 Budget

(Forms 01, 17) (A)

% Change

(Cols. C-A/A) (B)

. 2006/07 Projection

(C)

% Change

(Cols. E-C/C) (D)

2007/08 Projection

(E) E. AVAILABLE RESERVES

1. General Fund a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790

(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2) 2. Special Reserve Fund - Noncapital Outlay



0.00 0.00 40,556.79 i_ (14,439,106.001

0.00 0.00 0.00 2,750,923.82 2,850,924.00 2,950,924.00 2,791,480.61 (2,460,914.00) (11,488,182.00)

F. RECOMMENDED RESERVES 1. Total Expenditures, Transfers Out, and Other Uses (Line Bl 1) 2. Less: Special Education Pass-Through Funds

(Form OICS, Criteria 3, Line 3) 3. Sub-Total (Line Fl minus F2) 4. Recommended Minimum Reserve Percentage

(Form 01 CS, Criteria 3, Line A4) 5. Recommended Minimum Reserve - By Percent (Line F3 times F4) 6. Recommended Minimum Reserve - By Amount

(Form 01CS, Criteria 3, Line A6) 7. Recommended Reserves (Greater of Line F5 or F6) 8. Available Reserves (Line E3) Meet Minimum Recommended Reserves (Line F7)

(If the Unrestricted Ending Fund Balance (Line D2, Unrestricted worksheet), or the combined Unrestricted and Restricted Ending Fund Balances if the Restricted Ending Fund Balance is negative, is less than the sum of Designated for Economic Uncertainties (Line El a) and the Undesignated/Unappropriated Amount (Line Elb), the difference is subtracted from the Total Available Reserves (Line E3) before comparing the Total Available Reserves to the Recommended Reserves (Line F7).)

268,682,190.54 270,225,923.00 272,518,566.00

0.00 268,682,190.54 272,518,566.00

2% 3% 3% 5,373,643.81 8,106,777.69 8,175,556.98

5,385,91129 5,507,089.81 5,385,91129 ''

:

5,507,089.81 NO

is

8,106,777.69 8,175,556.98 NO NO

G. If Line F8 is NO, for the subsequent fiscal years, explain why reserves are projected to fall below the minimum and what actions , if any, are being proposed to build reserves back up the the minimum levels.


July 1 Budget (Single Adoption) San Jose Unified General Fund 43 69666 00000( Santa Clara County Revenue Limit Summary Form F

Description

Principal Appt.

Software Data ID

2004105 Estimated Actuals

2005/06 Budget

BASE REVENUE LIMIT PER ADA 1. Base Revenue Limit per ADA (prior year) 2. Inflation Increase 3. All Other Adjustments 4. TOTAL, BASE REVENUE LIMIT PER ADA

(Sum Lines 1 through 3)

0025 0041

0042, 0525

0024

4,811.09 4,945.20 117.00 211.00

17.11

4,945.20 5,156.20 REVENUE LIMIT SUBJECT TO DEFICIT 5. Total Base Revenue Limit

a. Base Revenue Limit Per ADA (from Line 4) b. Total Revenue Limit ADA c. Total Base Revenue Limit (Lines 5a times 5b)

6. Allowance for Necessary Small School 7. Gain or Loss from Interdistrict Attendance Agreements

(PL 81-874) 8. Meals for Needy Pupils 9. Other Revenue Limit Adjustments 10. Beginning Teacher Salary Incentive Funding 11. Less: Class Size Penalties Adjustment 12. TOTAL, BEFORE DEFICIT

(Sum Lines 5c through 10 minus Line 11)

0024 0033 0269 0489

0272 0090 - - -

0138 0173

0082

4,945.20 5,156.20 30,592.90 30,225.00

151,288,009.08 155,846,145.00

519,060.00 529,715.00

151,807,069.08 156,375,860.00 DEFICIT CALCULATION 13. Deficit Factor (E.G. Section 42238.146(a)(1)) 14. REVENUE LIMIT (Line 12 times Line 13) 15. Deficit Factor (E.C. Section 42238.146(a)(2)) 16. DEFICITED REVENUE LIMIT (Line 14 times Line 15)

0281 0282 0283 0284

0.99677 1.00000 151,316,732.25 156,375,860.00

0.98174 0.98868 148,553,688.72 154,605,685.26

OTHER REVENUE LIMIT ITEMS NET OF ANY DEFICIT 17. Unemployment Insurance Revenue 18. Continuation High School Revenue 19. Less: Longer Day/Year Penalty 20. Less: Excess ROC/P Reserves Adjustment 21. Less: PERS Reduction 22. PERS Safety Adjustment 23. TOTAL, OTHER REVENUE LIMIT ITEMS NET

OF ANY DEFICIT (Sum Lines 17, 18 and 22, minus Lines 19 through 21)

0060 0066 0287 0288 0195 0205

0088

918,742.00 561,633.00 749,314.00 781,010.00

647,615.00 660,693.00

1,020,441.00 681,950.00 24. TOTAL, REVENUE LIMIT (Sum Lines 16 and 23) - - - 149,574,129.72 155,287,635.26

California Dept of Education SACS Financial Reporting Software - 2005.1.0 File: RL-D (Rev 03/11/2005)

July 1 Budget (Single Adoption) an Jose Unified General Fund 43 69666 0000000 anta Clara County Revenue Limit Summary Form RL

Description

Principal Appt.

Software Data ID


2005/06 Budget

REVENUE LIMIT - LOCAL SOURCES 25. Property Taxes 26. Miscellaneous Taxes 27. Community Redevelopment Funds 28. Less: Charter Schools In-lieu Taxes 29. TOTAL, REVENUE LIMIT - LOCAL SOURCES

(Sum Lines 25 through 27, minus Line 28)

0117 0078 0079 0124

- - -

126,142,759.00 126,142,759.00

1,420,197.00 1,438,469.00

124,722,562.00 124,704,290.00 30. Charter School General Purpose Block Grant Offset

(Unified Districts Only) 0293 1,012,149.00 1,032,747.00 31. STATE AID PORTION OF REVENUE LIMIT

(Sum Line 24, minus Lines 29 and 30. If negative, then zero) - - - 23,839,418.72 29,550,598.26

OTHER ITEMS 32. Less: County Office Funds Transfer 33. Core Academic Program 34. California High School Exit Exam 35. Pupil Promotion and Retention and Low STAR Score

Programs 36. Apprenticeship Funding 37. Community Day School Additional Funding 38. All Other Adjustments 39. TOTAL, OTHER ITEMS

(Sum Lines 33 through 38, minus Line 32) 40. TOTAL, STATE AID PORTION OF REVENUE

LIMIT (Sum Lines 31 and 39) (This amount should agree with object 8011)

9014/0458 9001 9002

9003 9006 9007 - - -

- - -

9999

503,522.00 628,343.00 271,102.00 0.00 727,169.00 727,169.00

335,366.00 0.00 630,077.00 631,800.00 330,685.00 372,644.00

(0.72) (0.26)

1,790,876.28 1,103,269.74

25,630,295.00 30,653,868.00

:::alifornia Dept of Education SACS Financial Reporting Software - 2005.1.0 =He: RL-D (Rev 03/11/2005)

San Jose Unified July 1 Budget (Single Adoption) 43 6966 Santa Clara County 2005/06 Budget Form RO

General Fund Regional Occupational Program

Revenues, Expenditures, and Changes in Fund Balances

Description (Resources 6350 and 6360) Object Codes

Total Program

630,077.00 A. REVENUES

1) Revenue Limit Sources 2) Federal Revenue 3) Other State Revenue 4) Other Local Revenue 5) TOTAL, REVENUES

8010-8099 8100-8299 8300-8599 2,174,949.00 8600-8799 0.00

2,805,026.00 B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 2) Classified Salaries 2000-2999 0.00 1 3) Employee Benefits 3000-3999 0.00 4) Books and Supplies • 4000-4999 0.00 1 5) Services and Other Operating Expenditures 5000-5999 0.00 6) Capital Outlay 6000-6599 0.00 7) Other Outgo (excluding Direct Support/ 7100-7299,

Indirect Costs) 7400-7499 2,805,026.00 8) Direct Support/Indirect Costs 7300-7399 9) TOTAL EXPENDITURES 2 805,026 00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5-B9) 0.00

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers

a) Transfers In 8910-8929 0.00 b) Transfers Out 7610-7629

2) Other Sources/Uses a) Sources 8930-8979 0.00 b) Uses 7630-7699

3) Contributions 8980-8999 0.00 1 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00


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July 1 Budget (Single Adoption) 2005/06 Budget General Fund

Regional Occupational Program Revenues, Expenditures, and Changes in Fund Balances

43 69666 Form ROP


Total Pro • ram

F. FUND BALANCE, RESERVES 1) Beginning Balance

a) As of July 1 - Unaudited 9791 0.00 b) Audit Adjustments 9793 0.00 c) As of July 1 - Audited (F1 a + F1 b) 0.00 d) Other Restatements 9795 0.00 e) Net Beginning Balance (Flc + F 1 d) I 0.00

2) Ending Balance, June 30 (E + Fl e) (Beginning Balance in budget year) 0.00 Components of Ending Fund Balance a) Reserved Amounts

1. Revolving Cash 9711 0.00 2. Stores 9712 0.00 3. Prepaid Expenditures 9713 0.00 4. All Others 9719 I 0.00 5. General Reserve

(EC 42124) 9730 0.00 6. Legally Restricted Balances

b) Designated Amounts 1. Designated for Economic Uncertainties

9740

9770

I 0.00

0.00 2. Designated for the Unrealized Gains of

Investments and Cash in County Treasury 9775 0.00 3. Capital Outlay & Equipment Replacement

Reserves/All Other Designations 9780 0.00 (Must equal line F2b3a4 plus line F2b3b)

a. Capital Outlay & Equipment Replacement Reserves

1. Beginning Balance 2. Less: Current Purchases 3. Plus: Current Contributions 4. Equals: Ending Balance

b. All Other Designations

0.00

Total All Other Designations 0.00 c) Undesignated / Unappropriated Amount 9790 I 0.00


San Jose Unified July 1 Budget (Single Adoption) 43 6966 Santa Clara County 2005/06 Budget Form RO



Object Description (Resources 6350 and 6360) Codes

Total Program

Calculation of allowable reserves and ending balance in accordance with Education Code 52321. A. Contributions to Capital Outlay and Equipment

Replacement Reserve. 1) Total, Expenditures, Transfers Out, and Uses

(Page 1, Lines B9, D1b and D2b) 2,805,026.00 2) Allowable Contribution to Capital Outlay

and Equipment Replacement Reserve (Line 1 times 15%) 420,753.90

3) Current Contributions (Page 2, Line F2b3a3) 0.00

4) Amount in Excess of Allowable Contribution (Line 3 minus Line 2 or 0 if negative amount) 0.00

B. Net Ending Balance. 1) Total, Expenditures, Transfers Out, and Uses

(Page 1, Lines B9, Dlb and D2b) 2,805,026.00 2) Allowable Net Ending Balance

(Line 1 times 15%) 420,753.90 3) Ending Balance, June 30

(Page 2, Line F2) 0.00 4) Less: Capital Outlay & Equipment

Replacement Reserves - Beginning Balance (Page 2, Line F2b3a1) 0.00

5) Plus: Capital Outlay & Equipment Replacement Reserves - Current Purchases (Page 2, Line F2b3a2) 0.00

6) Adjusted Net Ending Balance (Line 3 minus Line 4 plus Line 5) 0.00

7) Amount in Excess of Allowable Ending Balance (Line 6 minus Line 2, or 0 if negative amount) 0.00


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July 1 Budget (Single Adoption) )se Unified 2004/05 Estimated Actuals 43 69666 000000 Clara County SUMMARY OF INTERFUND ACTIVITIES Form SIA)

FOR ALL FUNDS

scription

Direct Costs-Interfund Transfers In

5750

Indirect/Direct Support Costs-Interfund Transfers Out Transfers In Transfers Out

5750 7350, 7380 7350, 7380

Interfund Transfers In

8910-8929

Interfund Transfers Out

7610.7629

Due From Other Funds

9310

Due To Other Funds

9610

GENERAL FUND Expenditure Detail 0.00 (265,643.00) 0.00 (750,494.72) Other Sources/Uses Detail 5,973,035.00 500,122.00 Fund Reconciliation 0.00 0.00

CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 127,327.00 0.00 146,602.72 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00

ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00

CHILD DEVELOPMENT FUND Expenditure Detail 289,000.00 0.00 144,851.00 0.00 Other Sources/Uses Detail 137,842.00 0.00 Fund Reconciliation 0.00 0.00

CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 109,314.00 0.00 459.041.00 0.00 Other Sources/Uses Detail 0.00 253,035.00 Fund Reconciliation 0.00 0.00

DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 1 322 354 00 0.00 Fund Reconciliation 0.00 0.00

PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 o Other Sources/Uses Detail boo 0.00 Fund Reconciliation 0.00 0.00

SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail

Other Sources/Uses Detail • 5,000,000.00 5,720,000.00 Fund Reconciliation 0.00 0.00

I SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00

I FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00

SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00

I BUILDING FUND Expenditure Detail 0.00 259 998.00 Other Sources/Uses Detail 3,962,280.00 3,322,354.00 Fund Reconciliation 0.00 0.00

5 CAPITAL FACILITIES FUND j . Expenditure Detail 0.00 0.00 0.00 Other Sources/Uses Detail 11 0.00 3,600.000.00 Fund Reconciliation 0.00 0.00

I STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00

5 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 . Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation - 0.00 0.00

) SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00

9 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail n On 0.00 Other Sources/Uses Detail ' 0.00 0.00 Fund Reconciliation 0.00 0.00

1 BOND INTEREST AND REDEMPTION FUND .:(.• . Expenditure Detail a.: Other Sources/Uses Detail

:'r tim 1:*. :i 0.00 0.00

Fund Reconciliation _ 0.00 0.00 2 DEBT SVC FUND FOR BLENDED COMPONENT UNITS .111 • 1+4, 1

Expenditure Detail ;11: Other Sources/Uses Detail Fund Reconciliation 'P..

0.00 0.00 0.00 0.00 •

3 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation V •

.;0. 0.00 0.00 i6 DEBT SERVICE FUND 0.,

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00

i7 FOUNDATION PERMANENT FUND 'i Expenditure Detail 0.00 0.00 ,.1 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

i1 CAFETERIA ENTERPRISE FUND 0.00 0.00

Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

i2 CHARTER SCHOOLS ENTERPRISE FUND 0.00 0.00

Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 aoo

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Jose Unified ta Clara County

July 1 Budget (Single Adoption) 2004/05 Estimated Actuals

SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS

43 69666 000( Form I

Description

Direct Costs4nterfund Transfers In Transfers Out

5750 5750

Indirect/Direct Support Costs4nterfund Transfers In Transfers Out 7350, 7380 7350, 7380


8910-8929


7610-7629


9310

Due To Other Funds

9610

53 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00

Fund Reconciliation 0.01 0.00

66 WAREHOUSE REVOLVING FUND n.F:r O Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00

Fund Reconciliation .

0.00 0.0i

67 SELF-INSURANCE FUND •...l. Expenditure Detail 0 00 Other Sources/Uses Detail r . „ 0,00 3,000,000.00 Fund Reconciliation

71 RETIREE BENEFIT FUND ,,,'. 0.00 0.0

Expenditure Detail ,,,, Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.0 0.00

73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0 nn n nn


76 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.f

95 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail .7. Fund Reconciliation 0.00 0.1

TOTALS 525,641.00 I (525,641.00) 750,494 72 (750,494.72) 16,395,511.00 16,395,511.00 0.00 0.(

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5750 5750

Indirect/Direct Support Costs-Interfund Transfers In Transfers Out 7350, 7380 7350, 7380

Interfund Interfund Transfers In Transfers Out 8910-8929 7610.7629


9310

Due To

Other Funds 9610

0.00 0.00 0.00

(81,156.65) (574,101.00) 0.00 0.00 1,800,000.00 300,000.00

0.00 0.00 0.00

0.00 0.00

144,85 00 300 000.00 0.00

72,604.65 429.250.00 0.00 300 000 00

1,322,354.00 0.00

0.00 0.00

0.00 1,500,000.00

0.00 0.00

0.00 0.00

8,552.00 3,200,000.00 1,322,354.01

0.00 3,200,000.00

0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00

ose Unified Clara County

July 1 Budget (Single Adoption) 2005/06 Budget


43 69666 000000 Form SIAI

ascription GENERAL FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

I CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

I ADULT EDUCATION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

! CHILD DEVELOPMENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

I CAFETERIA SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

DEFERRED MAINTENANCE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

5 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

B SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

9 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

D SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

1 BUILDING FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

5 CAPITAL FACILITIES FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

6 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

15 COUNTY SCHOOL FACILITIES FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

10 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

19 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

51 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail _ Other Sources/Uses Detail Fund Reconciliation

53 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

56 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

57 FOUNDATION PERMANENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

61 CAFETERIA ENTERPRISE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

Direct Costs-Interfund Indirect/Direct Support Costs-interfund Transfers In Transfers Out Transfers In Transfers Out

5750 5750 7350, 7380 7350, 7380


7610-7629


8910.8929

Due To

Other Funds 9610

0.00 0

81.156.65 (81,156.65) 574.101 00 (514,101 00) 6,622.354.00 6 622,354 01


9310

Jose Unified ,ta Clara County



43 69666 000C Form

Description 63 OTHER ENTERPRISE FUND

Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

66 WAREHOUSE REVOLVING FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

67 SELF-INSURANCE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

71 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

76 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

95 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

TOTALS

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2005/06 July 1 Budget (Single Adoption) Jose Unified 01 General Fund 43 69666 0000000 a Clara County School District Criteria & Standards Review Form 01CS

First Tier

lis First Tier Review is for the General Fund ny deviation triggers a Second Tier review - the Second Tier is in idition to all items in the First Tier.

Criteria Standard ADA has not been overestimated in 1) The first prior year (2004/05) OR 2) Two or more of the previous three years by more than the following variance levels:

AVERAGE DAILY ATTENDANCE

Variance Level ADA Range 1.030 0 to 300 1.025 301 to 1,000 1.020 1,001 to 30,000 1.015 30,001 to 400,000 1.010 400,001 and Over

'our Variance Level is: 1.015 Based on Form A, lines 3, 6, and 25, REVENUE LIMIT Column.)

DA Variance Level

)etermine the ratio of budgeted ADA to actual ADA for each of the three prior years. inter ADA data from the Form A Form A, the sum of lines 3, 6, and 25, REVENUE LIMIT Column.)

'iscal Year Budget ADA

Actual ADA

Variance Level Budget divided by

Actual - hird Prior Year (2002/03) iecond Prior Year (2003/04) =first Prior Year (2004/05)

30,679.92 30,740.84 .9980

30,868.00 30,842.72 1.0008

30,474.38 30,592.90 .9961

3omparison to ADA Standard

a. Based on the data reported, your district meets the 1st ADA Standard (has not overestimated ADA in excess of the standard ADA variance level for your size district in 2004/05).

b. Based on the data reported, your district meets the 2nd ADA Standard (has not overestimated ADA in excess of the standard ADA variance level for your size district in 2 or more of the 3 previous years).


an Jose Unified anta Clara County

2005/06 July 1 Budget (Single Adoption) 01 General Fund

School District Criteria & Standards Review First Tier

43 69666 0000 Form 0'

Standard Deficit spending (Expenditures plus Other Financing Uses exceeds Revenues plus Other Financing Sources) in the 1) First and second prior years OR 2) First and third prior years has not exceeded the following variance levels:

Variance Level ADA Range .0165 0 to 300

.0132 301 to 1,000

.0099 1,001 to 30,000

.0066 30,001 to 400,000

.0033 400,001 and Over

Criteria 2. DEFICIT SPENDING

Your Variance Level is: .0066 (Based on Form A, lines 3, 6, and 25, REVENUE LIMIT Column.)

Deficit Spending Variance Level (Form 01)

Determine the ratio of deficit spending to expenditures for each of the three prior years and the budget year. Enter total expenditures and any deficit spending from Form 01:

Operating Expenditure

Deficit Spending *

Variance Level Deficit Spending divide

Fiscal Year (Form 01, Sec. B) (Form 01, Sec. E) by Expenditure Third Prior Year (2002/03) 263,293,781.69 7,560,070.99 .02 Second Prior Year (2003/04) 246,917,619.36 2,631,415.74 .011 First Prior Year (2004/05) 262,919,519.64 481,190.21 .00 Budget Year (2005/06) 268,382,190.54 4,432,684.71 .011

* If deficit spending, enter amount as a positive number; if not deficit spending, enter -0-.

Comparison to Deficit Spending Standard

a. Based on the data reported, your district meets the 1st Deficit Spending Standard (did not have a deficit spending level in excess of the standard deficit spending variance level for your size district in 2004/05 and 2003/04).

b. Based on the data reported, your district meets the 2nd Deficit Spending Standard (did not have a deficit spending level in excess of the standard deficit spending variance level for your size district in 2004/05 and 2002/03).

California Dept of Education cere nnnc n




43 69666 0000001 Form 01C!

Criteria Standard RESERVES Available reserves are not less than the following percentages as applied to total

expenditures*, transfers out, and other uses (except as provided for in Education Code Section 33128):

Percentage Level ADA Range 5% or 50,000 (greater of) 0 to 300 4% or 50,000 (greater of) 301 to 1,000

3% 1,001 to 30,000 2% 30,001 to 400,000 1% 400,001 and Over

(our Minimum Reserve Level is: 2% Based on Form A, lines 3, 6, and 25, REVENUE LIMIT Column.)

An Administrative Unit of a Special Education Local Plan Area (SELPA) may exclude the distribution of revenues to its participating members.

Special Education Pass-through Funds Reserve Exclusion 1. a. Does your office choose to exclude the pass-through funds distributed to a SELPA(s) from the reserve calculation? No

b. If yes, enter the name(s) of the SELPA(s):

2. a. Does your office serve as the Administrative Unit (AU) of the SELPA? No If no, pass-through funds cannot be excluded.

b. If yes, the amount of special education funds budgeted in resources 3300-3499, 6500 and 6510 that will be excluded is: Object 7211 (This amount extracts from funds 01 and 06, resources 3300-3499, 6500 and 6510, budget) Object 7212 (This amount extracts from funds 01 and 06, resources 3300-3499, 6500 and 6510, budget) Object 7213 (This amount extracts from funds 01 and 06, resources 3300-3499, 6500 and 6510, budget) Object 7221 (This amount extracts from funds 01 and 06, resources 3300-3499, 6500 and 6510, budget) Object 7222 (This amount extracts from funds 01 and 06, resources 3300-3499, 6500 and 6510, budget) Object 7223 (This amount extracts from funds 01 and 06, resources 3300-3499, 6500 and 6510, budget)

3. Total, Special Education Pass-through funds to be excluded: 0.00

Minimum Reserve Level (Funds 01 & 17)

Determine district's A) Recommended Reserve Amount & B) Budgeted Reserve Amount:

A. Recommended Reserve Amount

1. Total expenditures, transfers out, and other uses (Fund 01, Objects 1000-7999)

268,682,190.54

2. Special Education Pass-through Funds 0.00 (Special Education Pass-through Funds Reserve Exclusion Section, Line 3)

3. Net Expenditures, Transfers Out, and Other Uses (Line Al less Line A2) 268,682,190.54

4. Recommended minimum reserve percentage 2%

5. Total (Line A3 x Line A4) 5,373,643.81

6. Recommended minimum reserve amount for this district (Line A5 or the greater of Line A5 or $50,000 for a district with less than 1,001 ADA) 5,373,643.81

B. Budgeted Reserve Amount (AMOUNTS DESIGNATED FOR RESERVES MUST BE UNRESTRICTED)

1. General Fund (Fund 01) - Budgeted in Designated for Economic Uncertainties (Col. D - #9770) 0.00

2. General Fund (Fund 01) - Budgeted in the Unappropriated Account (Col. D - #9790) 40,556.79

3. Special Reserve Fund (Fund 17) - Budgeted in DEU Account #9770 0.00

31ifornia Dept of Education Nr. 0 nnric n

2005/06 July 1 Budget (Single Adoption) an Jose Unified 01 General Fund 43 69666 0000 anta Clara County School District Criteria & Standards Review Form 01

First Tier

4. Special Reserve Fund (Fund 17) - Budgeted in the Unappropriated Account #9790

Total District Budgeted UNRESTRICTED Reserves

2,750,923.82

2,791,480.61

Comparison to Minimum Reserve Standard

a. Based on the data reported, your district's budget year reserve amounts do not meet the recommended reserve amount for your size district and

completion of a Second Tier Review is required. Please explain below or on a separate attachment why the recommended reserve levels have not been met. The explanation must include how the reserves will be replenished.

SUPPLEMENTAL INFORMATION

A. Multiyear Projection Based on the required multiyear projection for the General Fund, if ending fund balances are projected to be negative for the current or two subsequent fiscal years, please explain the contributing factors.

B. Change in Fund Balance (Form 01, Line F-2) Determine the change in fund balance for the budget and two prior years

Fiscal Year Ending Fund

Balance Net Inc./(Dec.) Over Prior Year

Percentage Inc./(Dec.)

Second Prior Year (2003/04) First Prior Year (2004/05) Budget Year (2005/06)

1,929,304.82

417,374.37 21.6:: 2,346,679.19 13,994.48 (2,332,684.71) -99.4(

Provide an explanation if the fund balance has declined for the last two fiscal years:

California Dept of Education qAtsg rinnnriml Mannrtinn Cesfharnres _ 9nnc i n




43 69666 000000C Form 01 CE

C. Components of Ending Fund Balance

1. Is the sum of the components of ending fund balance (Form 01, Lines F.2.a. and F.2.b., Column F) greater than the ending fund balance (Form 01, Line F.2., Column F)?

2. If yes, adjust the components of ending fund balance until the Unappropriated Amount (Form 01, Line F.2.d., Column F) is positive or zero.

D. Funding On-going General Fund Expenditures with One-time Resources

1. Does your budget include the use of one-time resources to fund more than 1% of on-going General Fund operating expenditures? No

2. If yes, what percentage of on-going General Fund operating expenditures does it represent? Explain how the one-time resources will be replaced to continue funding the on-going expenditures in the following years:

E. Analysis of Change in Special Education Funding

Resource Obiect Description 2004/05 Actual

2005/06 Budget

6500 8091 Special Education ADA Transfer - Current Year 4,068,935.00 4,224,468.00 6500 8097 Property Tax Transfers 2,516,703.00 2,387,002.00 6500 8311 Special Education Master Plan - Current Year 0.00 0.00 6500 8791- Special Education SELPA Transfers from Districts,

8793 County Offices, or JPAs 6,384,036.00 6,939,868.00 Less:6500 7221- Special Education SELPA Transfers to Districts,

7223 County Offices, or JPAs 0.00 0.00 3310 8181 Special Education, Entitlement Per UDC 4,946,899.00 4,946,899.00

Total Revenues 17,916,573.00 18,498,237.00

Percentage of Change 3.25%

Provide an explanation if the percentage of change reflects an increase or decrease greater than 5%:

ilifornia Dept of Education , cc Firtnnrinl Rctrtnriinn Crtfhlunrc. _ OrWIR I n

2005/06 July 1 Budget (Single Adoption) an Jose Unified 01 General Fund 43 69666 000(

Tanta Clara County School District Criteria & Standards Review Form 0 First Tier

F. Multiyear Commitments

Complete the following table for all significant multiyear commitments for the budget year and the following two years (include debt for all funds here). Clearly identify the number of years remaining and the total remaining principal amount of the commitment, the amount of principal and interest budgeted for the 2005/06 fiscal year and the following two years, and the funding source of the payment. If the source of the payment is not the same for each year, explain in the comments section. (EXCLUDE SALARY AND BENEFIT SETTLEMENTS, NON-CAPITAL OPERATING LEASES, AND MAINTENANCE AGREEMENTS.)

T .e of Commitment # of Years

Balance July 1, 2005

Princi.al Onl

2005/06 Payment

P & I

2006/07 Payment

P & I

2007/08 Payment

P & I Fund/Object Code/

Resource General Obligation Bonds State School Building Loans Other Postemployment Benefits Compensated Absences Certificate of Participation Capital Leases

Other Commitments:

318,864,649.00 28,518,461.00 21,761,636.00 21,942,368.00 21

10,763,178.00 1,573,397.00 1,544,064.00 1,523,924.00 494,339.00

101,564,181.00 1,198,206.00 1,199,606.00 8,300,506.00 540,647.00 282 120.00 230 121.00 115,060.00

Comments:

California Dept of Education SACS Financial Rpm-IT-firm Snfluvarta - 9nnc 9 n




43 69666 000000( Form 010E

G. Change in Contributions

Determine the change in contributions for the budget and prior years.

Third Prior Year (2002/03) - Optional Contributions (Form 01, Unrestricted Column, Line D3)

Second Prior Year (2003/04) - Optional Contributions (Form 01, Unrestricted Column, Line D3) Percentage of change over prior year

First Prior Year (2004/05) Contributions (Form 01, Unrestricted Column, Line D3) Percentage of change over prior year

(21,453,407.32)

(21,932,760.48) 2.23%

(25,945,509.07) 18.30%

Budget Year (2005/06) Contributions (Form 01, Unrestricted Column, Line D3) Percentage of change over prior year

(27,253,350.82) 5.04%

Provide an explanation if the percentage of change in contributions for the budget year reflects an increase greater than 10%:

In 03-04 there was a "reverse" contribution of restricted ending balances from fund 06 to fund 03, as permitted by law.

This skewed the data from 03-04. The contributions in that year would have otherwise been higher and more in line with the overall trend line

H. Retiree Health and Welfare Benefits Liability

1. Are the health and welfare benefits for retired employees funded on a pay-as-you-go method or using an actuarial cost method? Pay-as-you-go

2. If accounted for on a pay-as-you-go basis, please disclose the following:

Budget Year Fiscal Year 2005/06 2006/07 2007/08 No. of Retirees Receiving Benefits 1,070.00 1,070.00 1,070.00 Total Annual Cost 7,937,833.00 9,128,508.00 10,497,784.00 Annual District Contribution 2,440,649.00 2,665,815.00 2,979,666.00 Annual Retiree Contribution 5,497,184.00 6,462,693.00 7,518,118.00

3. If your plan provides Health and Welfare benefits for retirees over the age of 65:

a. What is the unfunded liability for providing this benefit? 0.00

b. Enter the date of the actuarial report (refer to Education Code Section 42140) used as a basis for determining the unfunded liability.

alifomia Dept of Education ‘re 'ulna I 11

San Jose Unified ;with Clara County



43 69666 000C Form 0

Temporary Borrowings Between Funds

Identify all transfers between funds which are accounted for as temporary borrowings for the budget year pursuant to Education Code Section 42603. For each borrowing, please identify the funds involved, the amount borrowed, the estimated repayment date, and the purpose for the temporary borrowing:

J. Status of Capital Projects

Identify all capital projects that may impact the budget year general fund operational budget. For each capital project, please provide a description of the capital project, estimated completion date, original project budget, original source of funding, and any estimated cost overruns identifying the source of funding that will cover the cost overruns:

K. Contingent Liabilities

Identify any known or contingent liabilities from financial or program audits, state compliance reviews, litigation, etc., that may impact the budget.

We are currently undergoing an extensive audit of our use tax back to the 01-02 fiscal year.

At this time it appears that we may owe as much as $200,000 in back taxes.

We are waiting for the final auditors report.

If known, the amount will be set up as a liability during the year-end close process

California Dept of Education SACS Financial Reoortino Software! - 7nnc I n




43 69666 000000( Form 01Cf.

L. Status of Employee Salary and Benefit Negotiations

***PLEASE NOTE*** If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff, the school district must determine the cost of the settlement, including salaries, benefits and any other agreements that change costs, and provide the county office of education with an analysis of the cost of the settlement and its impact on the operating budget. The public disclosure documents prepared in compliance with Government Code Section 3547.5 will satisfy this salary settlement notification requirement. (Refer to CDE Management Advisory 92-01, dated May 15, 1992.) The governing board must certify to the validity of the analysis. The county superintendent shall review the analysis relative to the Criteria and Standards, and may provide written comments to the president of the district governing board, and the district superintendent.

Certificated Employees

1. Enter the number of certificated FTEs included in the budget. 1,793.68

2. Enter the number of certificated FTEs included in the prior year's second interim report. 1,816.74

3. Are salary and benefit negotiations for the certificated bargaining unit settled for the budget year? (Yes/No/NA) No

If settled, indicate the following:

a. Total cost of the salary settlement.

b. Amount of salary settlement included in the budget.

C. Period of agreement.

d. Percentage of change in salary over the prior year's salary schedule:

Fiscal Year Current Year (2004/05) Budget Year (2005/06) First Subsequent Year (2006/07) Second Subsequent Year (2007/08)

% Change in Salary Over Prior Year

e. Is salary increase on-going or a one-time bonus?

If not settled, indicate the following:

a. Enter the costs of a 1% increase in Salary and Statutory Benefits

b. Are any tentative salary increases included in the budget? (Yes/No/NA)

1,299,260.00

Yes

c. If yes, how much for each of the following: 1. Salaries 2. Health and Welfare Benefits

1,885,204.00

4. Are Step and Column adjustments included in the budget? (Yes/No/NA) Yes

Indicate the following for the budget and subsequent two years:

Cost of Step & Col. % Change In Step Fiscal Year Adjustment & Col. Over P.Y. Current Year (2004/05) 0.02 Budget Year (2005/06) 0.02 0.00% First Subsequent Year (2006/07) 0.02 0.00% Second Subsequent Year (2007/08) 0.02 0.00%

rlifomia Dept of Education ■r:S Financial Rrannrtinn .cnftuunra - 9ring 1 n

2005/06 July 1 Budget (Single Adoption) an Jose Unified 01 General Fund 43 69666 000( Santa Clara County School District Criteria & Standards Review Form 0

First Tier

5. Are changes in health benefit costs included in the budget? (Yes/No/NA) Yes

Fiscal Year Budget Year (2005/06) First Subsequent Year (2006/07) Second Subsequent Year (2007/08)

% Change in Health Benefits Over P.Y.

5.00 15.00 15.00

6. List the significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, etc.).

Health benefit increases are 1.76% for Foundation anf 7.6% for Kaiser, for a blended rate of about 5%

7. Identify the source of funding that will be used to support multiyear salary and benefits commitments.

California Dept of Education CArg rinnnriol Deane-04in" Cnffs.onr.n. _ onn=

Jose Unified 3 Clara County



43 69666 0000000 Form 01 CS

Classified Employees

1. Enter the number of classified FTEs included in the budget.

2. Enter the number of classified FTEs included in the prior year's second interim report.

3. Are salary and benefit negotiations for the classified bargaining unit settled for the budget year? (Yes/No/NA)

If settled, indicate the following:

a. Total cost of the salary settlement.

b. Amount of salary settlement included in the budget.

c. Period of agreement.

d. Percentage of change in salary over the prior year's salary schedule:

Fiscal Year Current Year (2004/05) Budget Year (2005/06) First Subsequent Year (2006/07) Second Subsequent Year (2007/08)

% Change in Salary Over Prior Year

e. Is salary increase on-going or a one-time bonus?

If not settled, indicate the following:

a. Enter the costs of a 1% increase in Salary and Statutory Benefits

b. Are any tentative salary increases included in the budget? (Yes/No/NA)

353,881.00

No

c. If yes, how much for each of the following: 1. Salaries 2. Health and Welfare Benefits

4. Are Step and Column adjustments included in the budget? (Yes/No/NA) Yes

Indicate the following for the budget and subsequent two years:

Cost of Step & Col. % Change In Step Fiscal Year Adjustment & Col. Over P.Y.

Current Year (2004/05) 0.01 Budget Year (2005/06) 0.01 0.00%

First Subsequent Year (2006/07) 0.01 0.00%

Second Subsequent Year (2007/08) 0.01 0.00%

903.29

971.63

No

0.00

5. Are changes in health benefit costs included in the budget? (Yes/No/NA)

Fiscal Year Budget Year (2005/06) First Subsequent Year (2006/07) Second Subsequent Year (2007/08)

% Change in Health Benefits Over P.Y.

5.00% 15.00% 15.00%

2005/06 July 1 Budget (Single Adoption) San Jose Unified 01 General Fund 43 69666 0001 Santa Clara County School District Criteria & Standards Review Form C

First Tier

6. List the significant contract changes and the cost impact of each change (i.e., differential pay, hours of employment, leave of absence, etc.).

Health benefit increases are 1.76% for Foundation and 7.6% for Kaise for a blended rate of about 5%.

7. Identify the source of funding that will be used to support multiyear salary and benefits commitments.

THIS IS THE END OF THE FIRST TIER REVIEW.

You Must Complete the Second Tier Review Form — Please Click the Second Tier Tab Below

aalifornia Dept of Education SACS Financial Reporting Software - 2005.1.0

IJose Unified ita Clara County


School District Criteria & Standards Review Second Tier

43 69666 000000C Form 01CS

ECOND TIER REVIEW FOR THE BUDGET YEAR - GENERAL FUND :viations must be explained in writing. Explanations should be concise and to the point.

>mpletion of the Second Tier Review is required if at least one of the following four situations apply:

1. Your district has overestimated ADA in excess of the variance level for districts of your size in either a) 2004/05 or b) at least two of the three previous years, or

2. Your district has deficit spending levels in excess of the variance level for districts of your size in either a) 2003/04 and 2004/05 or b) 2002/03 and 2004/05, or

3. Your districts budgeted unrestricted reserves for economic uncertainties are below the state's recommended reserve levels for districts of your size, or

4. Your county office of education specifically requests such a review.

Criteria Standard

REVENUE LIMIT Budgeted revenue limit has not increased or decreased by more than the change in the Base Revenue Limit (BRL) per ADA plus the change in Revenue Limit ADA from the prior year.

(For Basic Aid Districts, calculate the change in revenue limit in Step 1 below by using the total revenue limit property taxes, miscellaneous taxes and community redevelopment funds reported on Form RL instead of the 'BRL per ADA.' Omit Step 2, and complete the remaining sections.)

Calculate the change in BRL per ADA plus Revenue Limit ADA by performing steps 1 and 2 below.

Step 1 - Change in BRL per ADA

a. Budget Year BRL per ADA (Form RL) 5,156.20

b. Prior Year BRL per ADA (Form RL) 4,945.20

c. Difference (a minus b) 211.00

d. Percentage change in BRL per ADA (c divided by b) 4.27°i

Step 2 - Change in Revenue Limit ADA

30,225.00 a. Budgeted estimated revenue limit ADA (Form A)

b. Prior Year actual revenue limit ADA (Form A) 30,592.9C

c. Difference (a minus b) (367.9C

d. Percentage change in revenue limit ADA (c divided by b) -1.209

Step 3 - Change in BRL per ADA plus revenue limit ADA (Sum of % from steps 1d and 2d) 3.079

alifornia Dept of Education ACR Financial Rpnnrtinn Rnftwarp - 2rim 1 n

ian Jose Unified Tanta Clara County



43 69666 00001 Form 01

District change in Revenue Limit

Determine the change in revenue limit for the budget and prior years.

Third Prior Year (2002/03) - Optional Total Revenue Limit (Form RL)

Second Prior Year (2003/04) - Optional Total Revenue Limit (Form RL) Percentage of change over prior year 0.01

First Prior Year (2004/05) Total Revenue Limit (Form RL) 149,574,129: Percentage of change over prior year 0.01

Budget Year (2005/06) Total Revenue Limit (Form RL) 155,287,635 Percentage of change over prior year 3.&

Comparison to Revenue Limit Standard

Provide an explanation if the percentage of change in revenue limit for the budget year reflects an increase or decrease greater than the change in BRL per ADA plus revenue limit ADA:

Deficit reduction is not factored in to the calculation above





43 69666 0000000 Form 01CS

Criteria Standard

FEDERAL REVENUES Budgeted federal revenues have not increased or decreased by more than 10% from the prior year revenues.

Change in Federal Revenues

Determine the change in federal revenues for the budget and prior years.

Third Prior Year (2002/03) - Optional Federal Revenues (Form 01)

Second Prior Year (2003/04) - Optional Federal Revenues (Form 01) Percentage of change over prior year

First Prior Year (2004/05) Federal Revenues (Form 01) Percentage of change over prior year

Budget Year (2005/06) Federal Revenues (Form 01) Percentage of change over prior year

Comparison to Federal Revenue Standard

0.00%

24,974,338.00 0.00%

26,142,121.46

4.68%

Provide an explanation if the percentage of change in federal revenues for the budget year reflects an increase or decrease greater than 10%:

ilifornia Dept of Education CS Financial Reporting Software - 2005.1.0

an Jose Unified Tanta Clara County



43 69666 0000( Form 01

Criteria Standard

Budgeted other state revenues have not increased or decreased by more than 10% from the prior year revenues.

3. OTHER STATE REVENUES

Change in Other State Revenues

Determine the change in other state revenues for the budget and prior years.

Third Prior Year (2002/03) - Optional Other State Revenues (Form 01)

Second Prior Year (2003/04) - Optional Other State Revenues (Form 01)

Percentage of change over prior year 0.0(

First Prior Year (2004/05) Other State Revenues (Form 01) 65,199,767: Percentage of change over prior year 0.0(

Budget Year (2005/06) Other State Revenues (Form 01) 64,257,586. Percentage of change over prior year -1.4!

Comparison to Other State Revenues Standard

Provide an explanation if the percentage of change in other state revenues for the budget year reflects an increase or decrease greater than 10%:


'Jose Unified la Clara County



43 69666 0000000 Form 01CS

Criteria Standard

LOCAL REVENUES Budgeted local revenues have not increased or decreased by more than 10% from the prior year revenues.

Change in Local Revenues

Determine the change in local revenues for the budget and prior years.

Third Prior Year (2002/03) - Optional Local Revenues (Form 01)

Second Prior Year (2003/04) - Optional Local Revenues (Form 01) Percentage of change over prior year

First Prior Year (2004/05) Local Revenues (Form 01) Percentage of change over prior year

Budget Year (2005/06) Local Revenues (Form 01) Percentage of change over prior year

Comparison to Local Revenues Standard

0.00%

13,364,790.69 0.00%

13,705,475.97 2.55%

Provide an explanation if the percentage of change in local revenues for the budget year reflects an increase or decrease greater than 10%:

alifornia Dept of Education ACS Financial Rannrlinn Rnftwaria 9nns n




43 69666 00001 Form 01

Criteria Standard

Budgeted salaries and benefits have not increased or decreased by more than the change in the Base Revenue Limit per ADA, plus the change in revenue limit ADA from the prior year.

5. SALARIES & BENEFITS

Change in BRL per ADA plus revenue limit ADA (Criteria #1, Step 3)

Chance in Salaries & Benefits

Determine the change in salaries and benefits for the budget and prior years.

Third Prior Year (2002/03) - Optional Certificated Salaries (Form 01, Line B.1) Classified Salaries (Form 01, Line B.2) Employee Benefits (Form 01, Line B.3) Total Salaries and Benefits

Second Prior Year (2003/04) - Optional Certificated Salaries (Form 01, Line B.1) Classified Salaries (Form 01, Line B.2) Employee Benefits (Form 01, Line B.3) Total Salaries and Benefits Percentage of change over prior year

3.0'

0.

0. 0.0

First Prior Year (2004/05) Certificated Salaries (Form 01, Line B.1) 128,795,464. Classified Salaries (Form 01, Line B.2) 37,461,598. Employee Benefits (Form 01, Line B.3) 56,753,897. Total Salaries and Benefits 223,010,960. Percentage of change over prior year 0.0

Budget Year (2005/06) Certificated Salaries (Form 01, Line B.1) Classified Salaries (Form 01, Line B.2) Employee Benefits (Form 01, Line B.3) Total Salaries and Benefits Percentage of change over prior year

128,981,903. 37,689,071. 58,839,967 .

225,510,942 .

1.1

Comparison to Salaries & Benefits Standard

Provide an explanation if the percentage of change in salaries and benefits for the budget year reflects an increase or decrease greater than the change in BRL per ADA plus the change in revenue limit ADA:





43 69666 0000000 Form 01CS

Criteria Standard

BOOKS AND SUPPLIES Budgeted books and supplies have not increased or decreased by more than 1) 10% or 2) the change in BRL per ADA plus revenue limit ADA (whichever is greater) from the prior year.

Books and Supplies Standard (Greater of % from Criteria #1, Step 3 or 10%) 10.00%

Change in Books & Supplies

Determine the change in books and supplies for the budget and prior years.

Third Prior Year (2002/03) - Optional Books and Supplies (Form 01, Line B.4)

Second Prior Year (2003/04) - Optional Books and Supplies (Form 01, Line B.4)

Percentage of change over prior year 0.00%

First Prior Year (2004/05) Books and Supplies (Form 01, Line BA) Percentage of change over prior year

Budget Year (2005/06) Books and Supplies (Form 01, Line B.4) Percentage of change over prior year

Comparison to Books and Supplies Standard

9,861,975.01 0.00%

12,724,628.42 29.03%

Provide an explanation if the percentage of change in books and supplies for the budget year reflects an increase or decrease greater than 1) 10% or 2) the change in BRL per ADA plus revenue limit ADA (whichever is greater):

A number of categorical budges are placed in supplies, pending develpment of program budgets.

alifornia Dept of Education .rS Financial RAnnrtinti Softwara 9nnc I n




43 69666 00001 Form 01

Criteria Standard

Budgeted services and other operating expenses have not increased or decreased by more than 1) 10% or 2) the change in BRL per ADA plus revenue limit ADA (whichever

is greater) from the prior year.

7. SERVICES AND OTHER OPERATING EXPENSES

Services and Other Operating Expenses Standard (Greater of % from Criteria #1, Step 3 or 10%)

Change in Services and Other Operating Expenses

Determine the change in services and other operating expenses for the budget and prior years.

Third Prior Year (2002/03) - Optional Services & Other Operating Expenses (Form 01, Line B.5)

Second Prior Year (2003/04) - Optional Services & Other Operating Expenses (Form 01, Line B.5) Percentage of change over prior year

First Prior Year (2004/05)

Services & Other Operating Expenses (Form 01, Line B.5) Percentage of change over prior year

Budget Year (2005/06) Services & Other Operating Expenses (Form 01, Line B.5) Percentage of change over prior year

Comparison to Services and Other Operating Expenses Standard

10.0(

0.01

25,801,668. , 0.01

25,803,221. 0.0

Provide an explanation if the percentage of change in services and other operating expenses for the budget year reflects an increase or decrease greater than 1) 10% or 2) the change in BRL per ADA plus revenue limit ADA (whichever is greater):





43 69666 0000000 Form 01CS

Criteria Standard

CAPITAL OUTLAY Budgeted capital outlay has not increased or decreased by more

than 40% from the prior year.

Change in Capital Outlay

Determine the change in capital outlay for the budget and prior years.

Third Prior Year (2002/03) - Optional Capital Outlay (Form 01, Line B.6)

Second Prior Year (2003/04) - Optional Capital Outlay (Form 01, Line B.6) Percentage of change over prior year

First Prior Year (2004/05) Capital Outlay (Form 01, Line B.6) Percentage of change over prior year

Budget Year (2005/06) Capital Outlay (Form 01, Line B.6) Percentage of change over prior year

Comparison to Capital Outlay Standard

Provide an explanation if the percentage of change in capital outlay for the budget year reflects an increase or decrease greater than 40%:

Budget in 04/05 will be corrected. It should be zero

0.00%

1,211.01

0.00%

0.00 -100.00%

;alifornia Dept of Education :ACC Financial Rannrlinn SnfhAtara - 9nric 1 n

an Jose Unified ante Clara County



43 69666 00000( Form 01C

Criteria Standard

). OTHER OUTGO Budgeted other outgo has not increased or decreased by more than 40% from the

prior year.

Change in Other Outgo

Determine the change in other outgo for the budget and prior years.

Third Prior Year (2002/03) - Optional Other Outgo (Form 01, Line B.7)

Second Prior Year (2003/04) - Optional Other Outgo (Form 01, Line B.7) Percentage of change over prior year

First Prior Year (2004/05) Other Outgo (Form 01, Line B.7) Percentage of change over prior year

Budget Year (2005/06) Other Outgo (Form 01, Line B.7) Percentage of change over prior year

Comparison to Other Outgo Standard

0.00

4,994,199.0 0.00

4,917,499.0 -1.54

Provide an explanation if the percentage of change in other outgo for the budget year reflects an increase or decrease greater than 40%:

California Dept of Education e Are n

Jose Unified rta Clara County



43 69666 000000C Form 01CS

Criteria Standard

. OTHER FINANCING SOURCES Budgeted other financing sources have not increased or decreased by more than 40% from the prior year.

Change in Other Financing Sources

Determine the change in other financing sources for the budget and prior years.

Third Prior Year (2002/03) - Optional Other Financing Sources (Form 01, Lines D1a plus D2a)

Second Prior Year (2003/04) - Optional Other Financing Sources (Form 01, Lines D1a plus D2a) Percentage of change over prior year

First Prior Year (2004/05) Other Financing Sources (Form 01, Lines D1a plus D2a) Percentage of change over prior year

0.00%

4,570,992.00

0.00%

Budget Year (2005/06) Other Financing Sources (Form 01, Lines D1a plus D2a) Percentage of change over prior year

Comparison to Other Financing Sources Standard

1,800,000.00 -60.62%

Provide an explanation if the percentage of change in other financing sources for the budget year reflects an increase or decrease greater than 40%:

THe district does not plan to make a transfer from the Special Reserve Fund in 05/06

alifornia Dept of Education 4CS Financial Reoortina Software - 2005.1.0




43 69666 00000( Form 01C

Criteria Standard Budgeted other financing uses have not increased or decreased by more than 40% from

the prior year. 1. OTHER FINANCING USES

Change in Other Financing Uses

Determine the change in other financing uses for the budget and prior years.

Third Prior Year (2002/03) - Optional Other Financing Uses (Form 01, Lines D1b plus D2b)

Second Prior Year (2003/04) - Optional Other Financing Uses (Form 01, Lines D1b plus D2b) Percentage of change over prior year

First Prior Year (2004/05) Other Financing Uses (Form 01, Lines D1b plus D2b) Percentage of change over prior year

Budget Year (2005/06) Other Financing Uses (Form 01, Lines D1b plus D2b) Percentage of change over prior year

Comparison to Other Financing Uses Standard

0.00'

500,122.0

0.00

300,000.0

-40.01

Provide an explanation if the percentage of change in other financing uses for the budget year reflects an increase or decrease greater

than 40%:

California Dept of Education c A no nnn= I n

2005/06 July 1 Budget (Single Adoption) Jose Unified 01 General Fund to Clara County School District Criteria & Standards Review

Second Tier

NERAL FUND TREND ANALYSIS )TE: Enter the most current data available (unaudited or audited).

YEAR AMOUNTS

12 REGULAR ADA CCLUDING ADULTS orm A, Annual Report Column, les 3, 6, and 25)

2002/03 Annual ADA 2003/04 Annual ADA 2004/05 Annual ADA Budgeted ADA

29,938.25

29,276.00

DERATING REVENUES orm 01, Section A)

2002/03 Revenues 2003/04 Revenues 2004/05 Revenues Budgeted Revenues

258,367,459.43 263,949,505.83

PERATING EXPENDITURES orm 01, Section B)

2002/03 Expenditures 2003/04 Expenditures 2004/05 Expenditures Budgeted Expenditures

263,293,781.69 246,917,619.36 262,919,519.64 268,382,190.54

PERATING SURPLUS OR EFICIT 'orm 01, Section C)

2002/03 Surplus/Deficit 2003/04 Surplus/Deficit 2004/05 Surplus/Deficit Budgeted Surplus/Deficit

(263,293,781.69) (246,917,619.36)

(4,552,060.21) (4,432,684.71)

NDING GENERAL FUND ALANCE =orm 01, Section F2)

2002/03 Fund Balance 2003/04 Fund Balance 2004/05 Fund Balance Budgeted Fund Balance

1,929,304.82 2,346,679.19

13,994.48

INRESTRICTED RESERVES ESIGNATED FOR ECONOMIC JNCERTAINTIES (DEU) Form 01, Section F, 2b )bject 9770, Unrestricted)

2002/03 DEU 2003/04 DEU 2004/05 DEU Budgeted DEU

0.00

0.00

THIS IS THE END OF THE SECOND TIER REVIEW

:alifomia Dept of Education ACS Financial Reporting Software - 2005.1.0

B-1

EXHIBIT B

ADOPTED BUDGET OF THE DISTRICTFOR FISCAL YEAR ENDING JUNE 30, 2007

(see attachment)

Prepared by,

Rosemarie Pottage Director of Finance

SAN JOSE UNIFIED SCHOOL DISTRICT San Jose, California

May 31, 2006 (Bd. Mtg. 6/20/2006

SUBJECT: Adoption of Budget for the 2006-2007 Fiscal Year (ACTION)

REQUESTED That the Board of Education adopt the District's Budget for the ACTION: 2006-2007 Fiscal Year.

BACKGROUND: - While legislative and legal budget issues at the State level have not been concluded for 2005-2006, it should be noted that these factors may have an important impact on the status of the 2006-2007 operating budget. Following State decisions, a fiscal report outlining consequent budget adjustments will be presented to the Board for review and approval on September 7, 2006

Approved by,

Ann Jones Chief Business Officer

SAN JOSE UNIFIED SCHOOL DISTRICT 2006-2007

Adopted Budget

TABLE OF CONTENTS

FTE

Unrestricted General Fund (03) (031)

Comments and Assumptions 1-6 Multi-year Assumptions 7-8 Unrestricted Fund Summary 9-10 Multi-Year Projections 11-13

Restricted General Fund (06) (06X)

Comments 14 Restricted Fund Summary 15-17

Estimated Actuals (2005-2006) 18 Adopted Budget (2006-2007) 19

Major Components of the Restricted General Fund 20-35

SPECIAL PURPOSE FUNDS Fund Definitions 36-37

Special Revenue Funds Special Revenue Fund Summary 38 Adult Education 39 Child Development 40 Cafeteria 41 Deferred Maintenance 42 Special Reserve/Contingency 43-45

Capital Projects Funds Capital Projects Overview 46 Capital Projects Fund Summary Estimated Actuals (2005-2006) 47 Adopted Budget (2006-2007) 48

Building 49-50 Bond Construction Projects

General Obligation Bond I- Measure C 51 General Obligation Bond II - Measure F 52

Certificates of Participation 53-55 Developer Fees 56 County Schools Facilities Fund 57

SAN JOSE UNIFIED SCHOOL DISTRICT 2005 — 2006 Adopted Budget

TABLE OF CONTENTS

Debt Service Funds Bond Interest and Redemption 58 Annual Repay - Earthquake Safety 59

Internal Service Funds Self-Insurance Funds Summary 60 Workers Compensation 61 Self-Insurance Health and Welfare 62

APPENDICES Appendix A: Appendix B: Appendix C: Appendix D:

District Paid Monthly Benefits School Finance Chronology Serrano v Priest Glossary of School Finance Terms

63-65 66 67

68-76

CALIFORNIA DEPARTMENT OF EDUCATION SACS REPORTS

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Comments and Assumptions Multi-year Projections

Fund Summary


GENERAL FUND - UNRESTRICTED (FUND 03) COMMENTS AND ASSUMPTIONS

General Comments

The budget that is being presented to the Board of Education for adoption reflects the governor's budget proposals. These include a Cost of Living Adjustment of 5.92%, buyout of the Revenue Limit deficit, and equalization. It is assumed that enrollment continues to decline at the rate of 600 students per year. Expenditures include placeholder amounts for salary increases, pending conclusion if negotiations. It is not assumed that there will be further school closures in the budget year or subsequent two years. However enrollment decline affects the budget negatively in 07-08 and 08-09, as deficit spending trends re-appear.

Munis Conversion On July 1, 2006, the district will switch from the CIMS financial system to the Munis financial system. The conversion does not affect the account code structure, except that the district has chosen to add a sub-fund number to the two-digit fund number. In the future fund 03 will be referred to as fund 031. This provides the capacity to add other sub-funds as needs may arise.

REVENUES

Revenue Limit The Revenue Limit is the largest component of the District's budget. The Revenue Limit provides 90% of unrestricted General Fund revenue. In Fiscal Year 2005-06 the District's basic allocation per unit of average daily attendance (ADA) is $5,159.07, which includes a cost of living adjustment (COLA) of $211. The state imposed a deficit factor, leaving net per student funding at $5,113.05. Projected Revenue Limit COLA's are 5.92%% in 06-07, 4.7% in 07-08 and 2.7% in 08-09. In the budget year, 2006-07, the per student amount will be $5,521,49, an effective increase of 7.99% over 2005-06, due to the elimination of the deficit and anticipated equalization funding.

How Attendance is Calculated Regular student attendance is calculated from the start of the school year through the second attendance period (P-2), which this year falls on March 24, 2006. ADA is calculated by dividing the number of actual days of student attendance by the number of P-2 days (128). Each day of student attendance therefore earns $5,113.05/128 = $39.95. If the District experiences a decline in ADA over the prior year, the Education Code (Section 42238 et. seq.) allows the District to use the prior year's regular attendance figures as the basis for the Revenue Limit calculation. This number is adjusted downward to account for students who attended a district non-charter school in the prior year and elected to attend a district-sponsored charter school in the current year.

Since San Jose Unified School District is experiencing a declining enrollment trend, prior year attendance is used as the basis for the Revenue Limit calculation in the current year and the subsequent three years.

Charter Schools The district has one Charter School, Downtown College Preparatory. Through 2004-2005 the Charter school received funding through the District. This means that the school's transactions were incorporated into the District's Fund 09. Commencing with school year 2005-2006 the charter school is "direct funded". This means that the Charter School receives apportionment

1



checks directly from the County Office of Education. The District is responsible for issuing checks to the Charter school for its share of property taxes. This change means that Fund 09 is no longer used. Therefore fund 09 is not included in the 2005-2006 fiscal year or beyond.

Lottery The forecast for Lottery in Fund 03, the Unrestricted General Fund, excludes the amount that has been restricted by Proposition 20. The restricted portion of Lottery funding is included in Fund 06, the Restricted General Fund.

Lottery forecasts have been revised upwards in recent months. It is assumed that in 2005-06 revenue will be $125 per student and in 2006-07, $123 per student. Lottery funding is based on prior year annual ADA times the statewide excused absence rate of 1.04446 times the estimated per ADA funding amount.

K-2 Class Size Reduction California's Class Size Reduction program was established in 1996 to improve the educational program, especially in reading and mathematics, for children in kindergarten and grades one through three. Incentive funding is provided to participating school districts for the purpose of implementing an average pupil-teacher ratio of twenty-to-one in up to four grade levels. San Jose Unified School District operates Class Size Reduction in three grades: Kindergarten, Grade 1 and Grade 2. For the 2005-06 school year the per-pupil full day rate is $967. This will increase to $1,024 in 2006-07.

Mandated Costs The law in the state of California provides for the reimbursement of costs incurred by school districts for activities mandated by the state. A mandated cost is any increased cost which a school district is required to incur as a result of any statute or executive order which mandates a new program or a higher level of service of an existing program. San Jose Unified School District has been resolute in documenting and claiming all allowable mandated costs. State budget problems have resulted in a deferral of Mandated Cost payments. The budget projections no longer make any assumptions about when the major part of the deferred mandated cost claims will be paid. In 2004-2005 over $600,000 in deferred claims were paid. In 2005-06 almost $300,000 has been received. The governor's proposed budget includes amounts anticipated to pay ongoing mandated cost claims annually, and also to restore some funding deferred in prior years. The district anticipates that it will receive almost $3.4 million in mandated cost payments in 2006-07 and$1.7 million annually thereafter.

Staff Development Buy-back The Instructional Time and Staff Development Reform Program, also referred to as "Staff Development Buy-back" was intended to enhance staff development opportunities and to increase the number of school days in a school year by providing funding to school districts to conduct staff development activities on days that are in addition to the 180 days currently required for the instructional school year. Funding for fiscal year 2004-2005 was $306.49 per certificated employee attending staff development training on a non-instructional day, for up to three days per certificated employee. In 2005-2006 the Instructional Time and Staff Development Reform Program was incorporated into a categorical block grant. In 2005-06 and beyond, the revenue for this program has therefore been removed from the Unrestricted General Fund. Several years ago the district and the teacher's bargaining unit agreed to place three days on the salary schedule because of the availability of this funding. The three days remain on the salary schedule, and two-thirds of the restricted funding is included in the teacher's formula calculation.

2



EXPENDITURES Expenditures are grouped into categories by object. The object classifies expenditures according to types of items purchased or services obtained.

1000-1999 Certificated Personnel Salaries Certificated salaries are salaries for positions that require a credential or permit issued by the Commission on Teacher Credentialing. Such salaries include classroom teachers, resource teachers, nurses, guidance counselors, and school and district administrators. This category also includes extra duty, substitutes, and hourly pay. Classroom teacher ratios for fiscal year 2005-2006 and 2006-2007 are as follows:

Grade Ratio K-2 20:1 3-5 30:1 6-12 31:1

It is assumed that in 2006-2007 and beyond there will be fewer teachers, in alignment with the drop in enrollment.

2000-2999 Classified Personnel Salaries Classified salaries are for positions that do not require a credential or permit issued by the Commission on Teacher Credentialing. Such salaries include instructional associates, clerical and office personnel, maintenance and operations personnel, and classified administrators. This category also includes extra duty, substitutes, and hourly pay.

3000-3999 Employee Benefits Employee benefits include employer contributions to retirement plans (STRS and PERS), social security, unemployment insurance, workers' compensation, Medicare and income protection. These benefits are tied to salary expense on a percentage basis.

Employer contributions to medical, dental and life insurance also fall into this object category. Costs relate directly to the number of regular positions employed as well as to the plans in which an employee chooses to participate. Medical and dental costs have been rising at a rate greater than inflation and are expected to continue to do so in the future. The renewal rate increases for 2006-07 are 9% for Foundation and 16% for Kaiser. The dental renewal had a 0% increase. A 15% per year increase is assumed thereafter for health plans and 5% for the dental plan. AFSCME, Trades and CSEA bargaining unit members contribute to the cost of medical coverage. District administrators will start paying a portion of the cost in 2006-07. SJTA members have a total compensation salary formula that deducts the cost of members' health benefits before calculating amounts that may be available for raises.

4000-4999 Books and Supplies In 2003-2004, schools received a standard instructional supply allocation as follows:


These amounts represent cuts of $10, $12, and $15 respectively from 2001-2002 allocations.



In 2004-2005, further cuts reduced these allocations to:


In 2005-2006, these allocations were reduced to:


School received allocations from Restricted Lottery funds to offset the per-student unrestricted allocation reduction. Allocations will continue at these reduced levels in 2006-07.

This category also includes non-instructional supplies such as office supplies, maintenance, and custodial supplies. Central office supply budgets were cut 25% in 2004-2005 and the multi year projections assume that these lower allocations remain in the foreseeable future. Object 4400 records equipment that does not need to be capitalized. Budgets in this object range were reduced to zero in most central office departments in 2004-2005 and beyond.

5000-5999 Services and Other Operating Expenditures These budgets represent estimated expenditures for utilities, insurance, consultants, dues, memberships, mileage, travel and conference, contracted repair, legal and audit services and other miscellaneous services. In 2004-2005 and ongoing, central office budgets for travel and conference were cut by 50%. Central office budgets for contracted services were cut by 25%. Energy costs have been increasing reflecting a nationwide trend. Additionally, due to increases in franchise fees, the cost of garbage removal has more that doubled in 2006-07.

6000-6999 Capital Outlay This category records the purchase of new and replacement capital equipment for instructional and non-instructional use. Generally such costs no longer appear in the General Fund

7000-7299 Other Outgo This category primarily reflects the transfer of an amount to the Charter School in lieu of property taxes. It also includes a transfer of Revenue Limit funding to the Central County Occupational Center (CCOC) at the Metropolitan Education District (MetroED). This is funding generated by students attending the Capitol High School program at CCOC. Funding is generated by ADA claimed and received by SJUSD.

7300-7399 Direct Support/Indirect Costs Direct Support Costs are direct costs for services or products. Costs are accumulated in a service program and are then distributed to user programs. An example is the allocation of administrative, maintenance, and operations costs to Special Education.

Indirect Costs reflect the cost of district administration. Such costs include data processing, payroll, personnel, accounting, budgeting, purchasing, as well as those maintenance and operations costs that are associated with district administration activities. The formula for the calculation of the indirect cost rate is determined by the state and the rate is certified each year by the state. The indirect cost rate for 2005-2006 is 5.01%. It is applied to restricted

4



programs and the amount collected offsets central administration costs in the Unrestricted General Fund. The rate has dropped to 3.61% in 2006-07.

OTHER SOURCES AND USES

Contributions to Restricted Programs The Unrestricted General Fund contributes amounts to restricted programs either because there is a legal requirement to do so, or a restricted program has received insufficient revenues to fund necessary activities. In this last case the program is said to encroach on the Unrestricted General Fund.

Transfers In In 2005-06 there is a transfer of $470,000 from the Cafeteria Fund, which represents repayment of a prior year loan. There is also a small transfer in from the Building Fund of insurance proceeds to cover the purchase of furniture damaged in the Pioneer fire. There is no longer any need to transfer funds from Fund 17, the Special Reserve Fund, because the Unrestricted General fund is balanced.

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Restricted General Fund (06X)

Comments Restricted Summary Major Components of the Restricted General Fund

ONE PERCENT STATISTICS

Revenue Limit per ADA for each 1% COLA

Est. Revenue for each 1% COLA 1% Change in ADA Revenue Limit Gain/Loss for 1% Change in ADA 1% Reserve for Economic Uncertainties H&W - Cost of 1% Increase in Rates (all Funds) Salary Schedule 1% Increase (Unrestricted Only)

$ 51.13 $ 55.21 $ 57.81 $ 59.38

$ 1,546,069 $ 1,638,788 $ 1,682,886 $ 1,694,618 294 288 282 276

$ 1,500,758 $ 1,589,058 $ 1,630,815 $ 1,641,133

$ 2,719,821 $ 2,880,045 $ 2,921,559 $ 2,970,716

$ 277,576 $ 307,684 $ 341,731 $ 382,339

$ 1,162,098 $ 1,187,596 $ 1,212,256 $ 1,209,497

REVENUE Enrollment October Enrollment Enrollment Gain (Loss) Gain (Loss) Percentage

Budgeted Teacher Reduction

ADA P-2 ADA (SJUSD K-12, excluding Charter) ADA Loss ADA as Percent of Enrollment

Revenue Limit ADA (All)

Revenue Limit ADA Gain (Loss) Revenue Limit Revenue Limit COLA Amount Revenue Limit Equalization Amount Base Revenue Limit per ADA Funded Base Revenue Limit per ADA Revenue Limit COLA Special Education COLA (Bifurcated) Deficit Factor Effective COLA One-Time Prior Year ADA Revenue in Current Year Other Revenue CATEGORICAL COLA MANDATED COSTS MAA Revenue Lottery (Unrestricted) per ADA Lottery (Restricted) per ADA

EXPENDITURES Employer Rate STRS RATE PERS RATE MEDICARE SOCIAL SECURITY INCOME PROTECTION U/I W/C RETIREMENT PERS REDUCTION RATE Classified Salary Total Rates Certificated Salary Total Rates

Percent Increases

FOUNDATION % INCREASE

KAISER % INCREASE

DENTAL % INCREASE

LIFE INSURANCE Supplies

MATERIALS/SUPPLIES - NON SCHOOLS

FUEL Services & Other Operating

TRAVEL & CONFERENCE

DUES & MEMBERSHIPS

UTILITIES -Gas & Electric -Water

3101/2 3201/2 3301/2 3301/2 3401/2 3501/2 3601/2 3701/2 3801/2

3401/2

3401/2

3401/2

3401/2

4310

4314-16

5210

5310

5502 5503


OBJECT 2005-06 2006-07 2007-08 2008-09 Comments

30,835 30,235 29,635 29,035 (554) (600) (600) (600)

-1.76% -1.95% -1.98% -2.02% (26) Teacher increase for 4/5

release in 06/07

29,352 (560)

95.2%

30,238

28,780 (572)

95.2%

29,680

28,208 (572)

95.2%

29,108

27,636 (572)

95.2% Revenue based on prior year,

28,536 when declining

(433)

$211.00 $0.00

$ 5,159.07 $ 5,113.05

(558)

$308.00 $54.42

$ 5,521.49 $ 5,521.49

(572)

$260.00 $0.00

$ 5,781.49 $ 5,781.49

(572)

$157.00 $0.00

$ 5,938.49 $ 5,938.49

4.23% 5.92% 4.70% 2.70% 3.03% 4.24% 3.37% 1.94%

99.108% 100.000% 100.000% 100.000% 5.60% 7.99% 4.71% 2.72°/0

2,212,979 3,078,452 3,307,012 3,396,816

4.23% 5.92% 4.70°k 2.70% $ 296,016 $ 1,642,000 $ 821,000 $ 821,000 $ 1,205,279 $ 750,000 $ 750,000 $ 750,000 $ 125.00 $ 123.00 $ 123.00 $ 123.00

26.00 $ 25.00 $ 25.00 $ 25.00

8.25% 9.116%

1.45 0/0 6.200/0 0.27% 0.45% 2.45% 0.33./0

3.904°/0

8.25% 9.116%

1.45% 6.20 0/0 0.27% 0.05% 2.45% 0.33%

3.904%

8.25% 9.116%

1.45% 6.20% 0.27% 0.05% 2.45% 0.33%

3.904%

8.25% 9.116%

1.45°/0 6.20% 0.27% 0.05°k 2.45% 0.33%

3.904% 24.170% 23.770°/0 23.770% 23.770% 13.200% 12.800% 12.800% 12.800%

1.76% 9.00% 15.00% 15.00°k Health cost trend is for double

7.60% 16.00% 15.00% 15.000/0 digit annual increases. Cost

5.00% 0.00% 5.00% 5.00% reductions in future years

0.00% 0.00% 0.00% 0.00% require employee negotiations.

0.00% 0.00% 0.00% 0.00% Adjusted as needed, but no

across the board increases 0.00% 40.00% 0.00% 0.00%

0.00% 0.00% 0.00% 0.000/0 Adjusted as needed, but no across the board increases

0.00% 0.00% 0.00% 0.00% Adjusted as needed, but no across the board increases

0.00% 9.00% 2.00% 2.00% 1.00% 14.00% 2.00% 2.00%

(23) (11) (26)

7


OBJECT 2005-06 2006-07 2007-08 2008-09 Comments

5507 20.00% 121.00% 2.00% 2.00% Garbage franchise fee increase

5508 9.00% 0.00% 2.00% 2.00% 5450 -5.00% 8.50% 2.00% 2.00%

5810 0.00% 0.00% 0.00% Adjusted as needed, but no 0.00% across the board increases

5813 0.00% 12.00% 3.00% 3.00% 5820 0.00% 0.00% 0.00% 0.00%

5820 0.00% 0.00% 0.00% 0.00% Legal budgets are centralized

and monitored

5821 0.00% 195.00% -50.00% 0.00% One Time Claim Contingency set up in 06-07

5822 5.00% 10.00% 5.00% 5.00%

5835 $0 $120,000 $0 $120,000 Board elections in 06-07 and 08-09

7310 5.01% 3.61% 3% 3%

-Waste Disposal

-Sewer INSURANCE

PROFESSIONAL SERVICES

TRANSPORTATION CONTRACTS LEGAL COST (SPECIAL ED)

LEGAL COST (CENTRAL BUDGET)

SELF-INSURED CLAIMS

SPECIAL EDUCATION CONTRACTS

ELECTION EXPENSE

INDIRECT COST RATE

PER STUDENT ALLOCATIONS Fund/Prog

MATERIALS/SUPPLIES - SCHOOL SITES 03-069

-Elementary $5 $ 5 $5 $5

-Middle $6 $6 $6 $6

-High $9 $9 $9 $9

Fund/Resr

MATERIALS/SUPPLIES - SCHOOL SITES 06-6300

-Elementary $10 $10 $10 $10

-Middle $11 $11 $11 $11

-High $17 $17 $17 $17

In 04-05 a new method was established to allocated funds to sites. Prior to 04-05 this allocation has come from fund 03

8

San Jose Unified School District Fund Summary Adopted Budget, 2006-2007

03 General-Unrestricted

2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget

2007-2008 Projection



8 Revenue 80 Revenue Limit 152,652,187 161,113,932 165,358,083 166,457,035 82 Other Federal Revenue 1,205,279 750,000 750,000 750,000 84 State Revenue 6,924,687 7,129,088 7,162,017 7,148,196 85 Other State Revenue 4,865,629 7,704,163 5,936,222 5,863,037 86 Local Revenue 3,218,366 2,460,864 1,974,262 1,996,676 89 Other Sources/Contributions -23,220,406 -26,121,709 -28,444,666 -29,971,870 8 Revenue 145,645,742 153,036,338 152,735,918 152,243,074 03 General-Unrestricted - Income 145,645,742 153,036,338 152,735,918 152,243,074


1 Certificated Salaries 11 Teachers 79,289,218 81,863,891 84,229,763 83,461,926 12 Certificated Pupil Support 1,207,522 1,451,440 1,443,341 1,508,590 13 Certificated Supv and Admin 6,693,785 7,442,805 7,772,919 7,997,359 19 Other Certificated 242,934 94,566 97,789 98,853 1 Certificated Salaries 87,433,459 90,852,702 93,543,812 93,066,728

2 Classified Salaries 21 Instructional Aides' 258,652 22 Classified Support 6,435,480 7,218,980 7,525,882 7,630,671 23 Classified Supv and Admin 1,235,452 1,212,103 1,287,326 1,326,283 24 Clerical and Office 7,071,540 7,788,110 8,113,261 8,179,940 29 Other Classified 1,500,207 1,669,005 1,727,412 1,762,788

2 Classified Salaries 16,501,331 17,888,198 18,653,881 18,899,682

3 Benefits 31 STRS 6,945,802 7,472,144 7,692,684 7,652,324 32 PERS 1,875,847 2,196,519 2,246,741 2,269,094 33 OASDI/MC 2,419,396 2,702,816 2,797,980 2,808,371 34 Health and Welfare 17,315,806 19,320,732 21,584,062 24,065,535 35 Unemployment Insurance 443,450 52,426 54,053 54,002 36 Worker's Comp 2,429,889 2,685,822 2,771,123 2,765,668 37 Retiree Benefits 5,245,994 5,101,509 2,692,731 2,272,787 38 PERS Reduction 233,504 80,488 129,891 139,458 39 Other Benefits 6,000 6,000 6,000 6,000

3 Benefits 36,915,688 39,618,456 39,975,265 42,033,239

4 Supplies 41 Textbooks Core Materials 1,107 100 100 100 42 Books and Reference Materials 2,707 2,500 2,500 2,500 43 Materials and Supplies 2,623,114 3,182,887 2,591,530 2,591,396 44 Non Capitalized Equip 247,064 197,292 197,292 197,292

4 Supplies 2,873,993 3,382,779 2,791,422 2,791,288

5 Services 52 Travel and Conference 160,701 159,463 159,463 159,463 53 Dues and Memberships 65,387 61,453 61,453 61,453 54 Insurance 526,635 580,808 592,424 604,272 55 Utilities 5,575,172 6,489,644 6,619,436 6,751,824 56 Rentals, Leases, and Repairs 503,833 445,694 445,694 445,694 57 Direct Costs -3,510,707 -2,845,435 -2,834,526 -2,834,526 58 Professional Services 2,266,343 2,422,176 2,167,840 2,287,840 59 Communications 504,897 491,070 491,070 491,070

5 Services 6,092,261 7,804,873 7,702,854 7,967,090

9

San Jose Unified School District Fund Summa Adopted Budget, 2006-2007

03 General-Unrestricted 2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget



7 Other Outqo 71 Tuition 257,000 293,767 302,952 310,768 72 Transfers to Other Agencies 1,653,258 1,717,898 1,786,578 1,858,714 73 Direct/Indirect Costs -10,708,859 -9,545,904 -9,143,278 -9,175,133 74 Debt Service 25,200 17,577 17,577 17,577

7 Other Outgo -8,773,401 -7,516,662 -7,036,171 -6,988,074 03 General-Unrestricted - Expenditures 141,043,330 152,030,346 155,631,063 157,769,953

1 0



UNRESTRICTED GENERAL FUND (FUND 031) MULTI-YEAR PROJECTIONS

2004/05 ACTUAL

2005/06 EST ACTUAL

2006/07 BUDGET

2007/08 PROJECTED

2008/09 PROJECTED


0000 Revenue Limit 147,363,352 152,652,187 161,113,932 165,358,083 166,457,035 0000 Federal 818,564 1,205,279 750,000 750,000 750,000

Various Other State 13,077,509 11,790,316 14,833,251 13,098,239 13,011,233 0000 Local Revenue 2,661,530 3,218,366 2,460,864 1,974,262 1,996,676

TOTAL REVENUES 163,920,955 168,866,148 179,158,047 181,180,584 182,214,944


1000-1999 Certificated Salaries 85,747,091 87,433,459 90,852,702 93,543,812 93,066,728 2000-2999 Classified Salaries 17,065,044 16,501,331 17,888,198 18,653,881 18,899,682 3000-3999 Employee Benefits 38,161,059 36,915,688 39,618,456 39,975,265 42,033,239 4000-4999 Books and Supplies 1,861,409 2,873,993 3,382,779 2,791,422 2,791,288 5000-5999 Services, Other Op. Exp. 5,981,053 6,092,261 7,804,873 7,702,854 7,967,090 7000-7299 Tuition and Transfers 1,621,665 1,910,258 2,011,665 2,089,530 2,169,482 7300-7399 Indirect Cost -10,441,208 -10,708,859 -9,545,904 -9,143,278 -9,175,133 7600-7699 Capital Lease Payments 25,151 25,200 17,577 17,577 17,577



OTHER FINANCING SOURCES AND USES TRANSFERS IN 8910-8929 Trf from Reserves 0 0 0 0 0 8910-8929 Trf from Cafeteria Fund 83,035 470,000 0 0 0 8910-8929 Insurance Proceeds 0 61,243 0 0 0

83,035 531,243 0 0 0 TRANSFERS OUT 7600-7699 Trf to Buiding Fund (Fire) 362,280 0 0 0 0

CONTRIBUTIONS 8980 Special Education 17,517,705 17,399,677 18,921,250 21,140,499 22,559,905 8981 Restricted Maintenance 5,145,793 6,717,055 7,200,459 7,304,167 7,411,965 8984 Special Ed. Transportation 1,209,473 1,113 0 0 0 8985 Community Day School 0 0 0 0 0 8990 To/from other Categorical 683 -366,196 0 0 0

Total 23,873,654 23,751,649 26,121,709 28,444,666 29,971,870

EXTRAORDINARY REVENUE 8979 Fire Insurance Proceeds 697,957 0

TOTAL OTHER SOURCES AND (USES) -23,454,942 -23,220,406 -26,121,709 -28,444,666 -29,971,870

CHANGE IN FUND BALANCE 444,749 4,602,411 1,005,992 -2,895,145 -5,526,879 BEGINNING BALANCE 785,111 1,229,860 5,832,271 6,838,263 3,943,118 ENDING BALANCE 1,229,860 5,832,271 6,838,263 3,943,118 -1,583,761

COMPONENTS OF ENDING BALANCE Revolving Cash 120,000 120,000 120,000 120,000 120,000 Stores 144,973 144,973 144,973 144,973 144,973 School Site Carryover 794,735 Prepaid Expenditures 94,369 94,369 94,369 94,369 94,369 Economic Uncertainties 75,783 5,472,929 6,478,921 3,583,776 -1,943,103

1,229,860 5,832,271 6,838,263 3,943,118 -1,583,761

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GENERAL FUND RESTRICTED RESOURCES (FUND 06) COMMENTS

Restricted programs or activities within the General Fund must be identified, accounted for and reported separately. This requirement means that General Fund activities are separated into restricted and unrestricted segments. Restricted activities are funded from legally restricted revenue sources or from funds that are restricted by the donor for specific purposes. Programs funded from a combination of restricted and unrestricted funding (such as Special Education) are reported as restricted.

Munis Conversion With the conversion to the Munis financial system there will be three sub-funds within the Restricted General Fund. Sub-fund 062 will be used for Special Education and Sub-fund 063 will be used to account for Transportation. Sub-fund 061 will be used to account for all other restricted resources.

Revenue Limit About eight percent of the revenues in the Restricted General Fund are identified as Revenue Limit. This amount includes local taxes that are received to support Special Education. The district also transfers funds earned through the Revenue Limit to programs serving the students generating those funds through their daily attendance. These Revenue Limit transfers are for Special Education, Community Day School, and Regional Occupational Centers and Programs (ROC/P).

Federal Resources Around twenty-four percent of restricted funding comes from federal sources. Major programs are the "No Child Left Behind" programs (Title I - V) and Special Education.

State Resources About fifty-eight percent of restricted funding is received from State sources. The largest category is Desegregation (now referred to as the Targeted Instructional Improvement Grant), followed by Special Education, School Improvement, Economic Impact Aid, and Transportation.

The state permits "flexibility transfers" between certain categorical programs. The district takes advantage of these flexibility provisions to support transportation. In 2005-2006 the state has placed a number of resources into block grants. Additional flexibility provisions are available and the district uses some of this flexibility to support transportation.

Local Resources The district is also supported by local grants and donations. About ten percent of Restricted revenues come from this source. Funding is received from the City of San Jose in support of homework centers and other initiatives. Many other large and small contributors support the District. Fundraisers and other local donations are recorded in this category.

Contributions The Unrestricted General Fund contributes funds to the Restricted General Fund either because there is a legal requirement to do so, or program costs exceed available funding (for example, Special Education). Major contributions are for Routine Repair and Maintenance and Special Education.

Report Summaries The following pages contain a summary of the Restricted General Fund, separated into Community Day School, Routine Repair and Maintenance, Special Education, Targeted Instructional Improvement (TIIG), Transportation, Vehicle Repair, Federal Magnet, as well as pass-through funding for ROC/P. All other restricted funding, which includes Title I, School Improvement, and Economic Impact Aid, is reported in the section "Categorical Programs". Following the summary pages are reports that provide more detail of major restricted resources.

14


06 General-Restricted

2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget




8 Revenue 80 Revenue Limit 8,310,056 8,759,064 9,083,931 9,320,902 81 Federal Revenue 5,616,664 5,616,862 5,616,862 5,616,862 82 Other Federal Revenue 19,632,899 17,169,401 13,229,353 12,914,760 83 State Appotionments 9,367,093 9,361,638 9,384,848 9,651,763 85 Other State Revenue 50,019,858 57,022,631 58,825,012 59,625,045 86 Local Revenue 4,612,386 5,519,747 5,331,830 5,482,669 87 Local Revenue - Tuition Transfers 5,551,710 5,632,434 5,627,904 5,544,797 89 Other Sources/Contributions 25,095,060 27,561,387 29,905,179 31,472,055

8 Revenue 128,205,725 136,643,164 137,004,919 139,628,853 06 General-Restricted - Income 128,205,725 136,643,164 137,004,919 139,628,853


1 Certificated Salaries 11 Teachers 21,699,395 22,209,623 22,722,599 23,519,214 12 Certificated Pupil Support 4,118,632 5,376,763 5,672,253 5,879,587 13 Certificated Supv and Admin 4,803,971 5,119,392 5,289,513 5,438,166 19 Other Certificated 9,091,633 9,754,514 9,414,288 9,737,002

1 Certificated Salaries 39,713,632 42,460,291 43,098,652 44,573,968

2 Classified Salaries 21 Instructional Aides' 6,566,276 6,684,115 7,313,980 7,191,878 22 Classified Support 7,254,948 7,154,819 7,509,956 7,706,937 23 Classified Supv and Admin 1,018,791 1,181,761 1,255,799 1,292,669 24 Clerical and Office 3,565,795 3,972,022 4,094,089 4,283,027 29 Other Classified 1,308,926 936,332 991,315 1,019,844 2 Classified Salaries 19,714,737 19,929,049 21,165,139 21,494,355

3 Benefits 31 STRS 2,823,786 3,135,314 3,219,633 3,331,725 32 PERS 1,728,782 1,762,675 1,859,547 1,913,164 33 OASDI/MC 1,794,807 2,050,271 2,145,383 2,210,182 34 Health and Welfare 9,047,214 10,084,404 11,052,198 12,436,777 35 Unemployment Insurance 238,259 29,597 30,473 31,663 36 Worker's Comp 1,272,419 1,442,864 1,494,395 1,542,465 37 Retiree Benefits 158,998 160,285 167,649 174,156 38 PERS Reduction 633,923 795,097 836,597 859,590 39 Other Benefits 1,000 3 Benefits 17,699,189 19,460,507 20,805,875 22,499,722

4 Supplies 41 Textbooks Core Materials 4,898,404 265,566 265,566 165,566 42 Books and Reference Materials 33,831 259,300 259,300 159,300 43 Materials and Supplies 14,206,095 19,685,889 17,816,944 17,503,679 44 Non Capitalized Equip 1,872,714 2,306,476 1,775,939 1,829,886 4 Supplies 21,011,044 22,517,231 20,117,749 19,658,431

5 Services 52 Travel and Conference 1,071,485 593,505 828,817 557,931 53 Dues and Memberships 18,885 2,000 2,000 2,000 54 Insurance 19,810 56 Rentals, Leases, and Repairs 1,171,272 922,312 716,812 716,812 57 Direct Costs 3,430,403 2,723,883 2,723,883 2,723,883 58 Professional Services 13,628,873 12,945,617 12,866,581 12,745,799 59 Communications 132,558 39,383 39,383 39,383 5 Services 19,473,287 17,226,700 17,177,476 16,785,808

15


06 General-Restricted 2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget



7 Other Outgo 71 Tuition 360,189 238,552 234,937 231,322 72 Transfers to Other Agencies 2,899,909 3,048,494 3,161,077 3,228,791 73 Direct/Indirect Costs 10,134,066 9,123,602 8,773,396 8,799,008 74 Debt Service 230,120 230,120 230,120 230,120 76 Transfers Out/Other Uses 1,643,411 1,739,678 1,760,513 1,800,185 7 Other Outgo 15,267,695 14,380,446 14,160,043 14,289,426 06 General-Restricted - Expenditures 132,879,583 135,974,224 136,524,934 139,301,710

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San Jose Unified School District Special Education Adopted Budget, 2006-2007


2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget




80 Revenue Limit 7,226,048 7,643,426 7,946,532 8,170,386 81 Federal Revenue 5,616,664 5,616,862 5,616,862 5,616,862 85 Other State Revenue 845,541 656,952 656,952 656,952 87 Local Revenue - Tuition Transfers 5,551,710 5,632,434 5,627,904 5,544,797 89 Other Sources/Contributions 17,399,677 18,921,250 21,140,499 22,559,905 8 Revenue 36,639,640 38,470,924 40,988,749 42,548,902

06 General-Restricted - Income 36,639,640 38,470,924 40,988,749 42,548,902


11 Teachers 12,582,995 12,829,473 13,383,767 14,149,648 12 Certificated Pupil Support 1,693,640 1,995,881 2,146,978 2,257,399 13 Certificated Supv and Admin 281,051 481,761 501,237 507,985 19 Other Certificated 666,731 793,057 836,144 864,126 1 Certificated Salaries 15,224,417 16,100,172 16,868,126 17,779,158

21 Instructional Aides' 4,221,081 4,377,245 4,912,479 4,817,758

22 Classified Support 476,460 650,747 690,207 710,713 24 Clerical and Office 249,862 313,839 337,973 350,254 29 Other Classified 10,438 15,519 15,519 15,519 2 Classified Salaries 4,957,840 5,357,350 5,956,178 5,894,244

31 STRS 1,215,873 1,339,813 1,424,003 1,478,350 32 PERS 563,634 429,887 461,132 478,258 33 OASDI/MC 618,285 586,302 627,547 651,674

34 Health and Welfare 3,475,904 3,925,371 4,403,971 4,948,158 35 Unemployment Insurance 95,494 10,982 11,671 12,109

36 Worker's Comp 505,411 538,765 572,227 593,066 37 Retiree Benefits 65,057 63,725 67,815 70,737

38 PERS Reduction 207,990 222,244 235,633 243,006

3 Benefits 6,747,648 7,117,089 7,803,999 8,475,358

41 Textbooks Core Materials 566 566 566 566

43 Materials and Supplies 175,453 168,286 168,374 168,374

44 Non Capitalized Equip 7,486 7,486 7,486 7,486 4 Supplies 183,505 176,338 176,426 176,426

52 Travel and Conference 38,819 39,361 39,412 39,412

56 Rentals, Leases, and Repairs 6,415 6,584 6,584 6,584 57 Direct Costs -1,341,188 -590,446 -89,152 -46,079

58 Professional Services 4,026,644 4,068,560 3,991,060 3,987,683 59 Communications 5,346 5,428 5,428 5,428

5 Services 2,736,036 3,529,487 3,953,332 3,993,028

71 Tuition 188,149 121,292 121,292 121,292 73 Direct/Indirect Costs 6,602,045 6,069,196 6,109,396 6,109,396

7 Other Outgo 6,790,194 6,190,488 6,230,688 6,230,688

06 General-Restricted - Expenditures 36,639,640 38,470,924 40,988,749 42,548,902

2n

San Jose Unified School District Major Restriced Resources Adopted Budget, 2006-2007

2430 Community Day School

2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget




8 Revenue 80 Revenue Limit 431,997 462,519 484,280 497,397

8 Revenue 431,997 462,519 484,280 497,397

2430 Community Day School - Income 431,997 462,519 484,280 497,397


1 Certificated Salaries 11 Teachers 348,464 349,006 376,684 399,753 12 Certificated Pupil Support 73,016 82,939 89,637 93,240 13 Certificated Supv and Admin 105,910 102,008 107,296 110,084

1 Certificated Salaries 527,390 533,953 573,617 603,077

2 Classified Salaries 21 Instructional Aides' 1,150 1,237 1,237 1,237 22 Classified Support 53,400 61,120 61,120 61,120 24 Clerical and Office 49,110 57,132 61,327 63,640 29 Other Classified 34,620 74,887 79,872 81,565

2 Classified Salaries 138,280 194,376 203,556 207,562

3 Benefits 31 STRS 42,933 44,053 47,325 49,754 32 PERS 5,514 17,721 18,557 18,922 33 OASDI/MC 17,044 22,612 23,887 24,623 34 Health and Welfare 118,989 158,758 178,359 200,066 35 Unemployment Insurance 2,515 365 392 408 36 Worker's Comp 14,055 17,843 19,038 19,861 37 Retiree Benefits 1,828 1,970 2,117 2,224 38 PERS Reduction 2,262 7,587 7,946 8,102 3 Benefits 205,140 270,909 297,621 323,960

4 Supplies 43 Materials and Supplies 6,373 6,395 6,395 6,395 44 Non Capitalized Equip 1,136 4 Supplies 7,509 6,395 6,395 6,395

5 Services

52 Travel and Conference 2,872 1,868 1,868 1,868 56 Rentals, Leases, and Repairs 720 57 Direct Costs -452,263 -545,937 -599,732 -646,420 58 Professional Services 34 59 Communications 2,315 955 955 955 5 Services -446,321 -543,114 -596,909 -643,597

7 Other Outgo 71 Tuition 7 Other Outgo

2430 Community Day School - Expenditures 431,997 462,519 484,280 497,397

7 1


3010 IASA: Title I Basic Grant 2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget



3010 IASA: Title I Basic Grant

8 Revenue 82 Other Federal Revenue 6,928,904 6,618,700 6,775,418 6,936,053 8 Revenue 6,928,904 6,618,700 6,775,418 6,936,053 3010 IASA: Title I Basic Grant - Income 6,928,904 6,618,700 6,775,418 6,936,053

3010 IASA: Title I Basic Grant

1 Certificated Salaries 11 Teachers 326,676 385,480 393,961 399,864 12 Certificated Pupil Support 50,831 73,248 76,874 79,894 13 Certificated Supv and Admin 109,546 126,392 132,536 135,316 19 Other Certificated 1,927,293 1,971,674 2,096,915 2,181,947 1 Certificated Salaries 2,414,347 2,556,794 2,700,286 2,797,021

2 Classified Salaries 21 Instructional Aides' 470,684 574,429 597,973 609,833 22 Classified Support 108,383 123,037 128,862 132,101 24 Clerical and Office 197,816 224,188 238,356 245,800 29 Other Classified 152,374 202,295 205,510 206,518 2 Classified Salaries 929,257 1,123,949 1,170,701 1,194,252

3 Benefits 31 STRS 205,098 206,131 217,734 225,497 32 PERS 56,794 97,092 101,054 102,970 33 OASDI/MC 77,095 126,675 132,507 135,877 34 Health and Welfare 409,734 508,340 563,964 625,787 35 Unemployment Insurance 14,224 1,839 1,945 2,007 36 Worker's Comp 74,449 90,184 94,841 97,793 37 Retiree Benefits 9,674 8,155 8,667 8,993 38 PERS Reduction 24,791 41,587 43,285 44,106 3 Benefits 871,859 1,080,003 1,163,997 1,243,030

4 Supplies 41 Textbooks Core Materials 6,976 43 Materials and Supplies 750,696 118,494 22,047 -21,315 44 Non Capitalized Equip 11,900 4 Supplies 769,572 118,494 22,047 -21,315

5 Services 52 Travel and Conference 58,357 56 Rentals, Leases, and Repairs 81,840 57 Direct Costs 7,272 58 Professional Services 1,463,537 1,521,045 1,521,045 1,521,045 59 Communications 2,287 5 Services 1,613,293 1,521,045 1,521,045 1,521,045

7 Other Outgo 73 Direct/Indirect Costs 330,576 218,415 197,342 202,020 7 Other Outgo 330,576 218,415 197,342 202,020 3010 IASA: Title I Basic Grant - Expenditures 6,928,904 6,618,700 6,775,418 6,936,053

22


5811 Fed Magnet School Assist

2005-2006 Estimated

Actuals

2006-2007 2007-2008 2008-2009 Adopted Projection Projection

Budget


8 Revenue 82 Other Federal Revenue 3,365,109 3,419,094

8 Revenue 3,365,109 3,419,094 5811 Fed Magnet School Assist - Income 3,365,109 3,419,094


1 Certificated Salaries 11 Teachers 338,802 279,966 12 Certificated Pupil Support 175 13 Certificated Supv and Admin 109,431 93,798 19 Other Certificated 747,384 840,710 1 Certificated Salaries 1,195,791 1,214,474

2 Classified Salaries 21 Instructional Aides' 21,126 22 Classified Support 1,000 1,000 24 Clerical and Office 48,360 51,741 29 Other Classified 1,250 2 Classified Salaries 71,736 52,741

3 Benefits 31 STRS 74,876 99,009 32 PERS 14,808 4,808 33 OASDI/MC 17,751 22,539 34 Health and Welfare 152,857 138,532 35 Unemployment Insurance 2,973 638 36 Worker's Comp 22,600 31,050 37 Retiree Benefits 2,899 2,748 38 PERS Reduction 2,059 3 Benefits 288,765 301,383

4 Supplies 43 Materials and Supplies 320,519 1,068,706 44 Non Capitalized Equip 970,502 590,161 4 Supplies 1,291,020 1,658,867

5 Services 52 Travel and Conference 97,678 32,500 53 Dues and Memberships 15,005 56 Rentals, Leases, and Repairs 149,127 57 Direct Costs 5,274 58 Professional Services 72,062 40,000 59 Communications 18,101 5 Services 357,248 72,500

7 Other Outgo 73 Direct/Indirect Costs 160,548 119,129 7 Other Outgo 160,548 119,129 5811 Fed Magnet School Assist - Expenditure3,365,109 3,419,094

23


6350 ROC/P . 2005-2006

Estimated Actuals

2006-2007 Adopted

Budget



6350 ROC/P

652,011 2,247,898

653,119 2,395,375

653,119 2,507,958

653,119 2,575,672

8 Revenue 80 Revenue Limit 83 State Appotionments 8 Revenue 2,899,909 3,048,494 3,161,077 3,228,791 6350 ROC/P - Income 2,899,909 3,048,494 3,161,077 3,228,791

6350 ROC/P

2,899,909 3,048,494 3,161,077 3,228,791

7 Other Outqo 72 Transfers to Other Agencies 7 Other Outgo 2,899,909 3,048,494 3,161,077 3,228,791 6350 ROC/P - Expenditures 2,899,909 3,048,494 3,161,077 3,228,791

24


7091 Economic Impact Aid: Lep

2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget




8 Revenue 83 State Appotionments 2,498,736 2,710,000 2,663,870 2,726,345 89 Other Sources/Contributions -208,721 -221,000 -231,387 -237,635 8 Revenue 2,290,015 2,489,000 2,432,483 2,488,710 7091 Economic Impact Aid: Lep - Income 2,290,015 2,489,000 2,432,483 2,488,710


1 Certificated Salaries 11 Teachers 99,010 117,677 121,222 124,028 12 Certificated Pupil Support 1,500 1,500 1,500 1,500 13 Certificated Supv and Admin 36,557 39,709 42,786 43,898 19 Other Certificated 119,985 96,488 103,568 107,373 1 Certificated Salaries 257,052 255,374 269,076 276,799

2 Classified Salaries 21 Instructional Aides' 212,606 209,318 221,456 228,240 22 Classified Support 2,700 3,700 3,853 3,997 24 Clerical and Office 58,555 55,730 59,129 61,236 29 Other Classified 81,367 57,021 57,372 57,705 2 Classified Salaries 355,228 325,769 341,810 351,178

3 Benefits 31 STRS 26,132 22,230 23,360 23,998 32 PERS 34,561 30,364 31,687 32,421 33 OASDI/MC 25,421 30,842 32,269 33,097 34 Health and Welfare 95,355 94,546 105,918 119,533 35 Unemployment Insurance 2,924 258 271 281 36 Worker's Comp 13,970 15,220 15,949 16,367 37 Retiree Benefits 1,580 1,252 1,327 1,372 38 PERS Reduction 9,449 13,009 13,577 13,892 3 Benefits 209,391 207,721 224,358 240,961

4 Supplies 41 Textbooks Core Materials 600 43 Materials and Supplies 1,225,375 1,409,577 1,276,390 1,297,285 44 Non Capitalized Equip 37,751 4 Supplies 1,263,725 1,409,577 1,276,390 1,297,285

5 Services 52 Travel and Conference 73,668 125,000 125,000 125,000 53 Dues and Memberships 1,000 56 Rentals, Leases, and Repairs 23,450 57 Direct Costs 8,174 58 Professional Services 29,750 125,000 125,000 125,000 59 Communications 4,519 5 Services 140,561 250,000 250,000 250,000

7 Other Outgo 73 Direct/Indirect Costs 64,058 40,559 70,849 72,487 7 Other Outgo 64,058 40,559 70,849 72,487 7091 Economic Impact Aid: Lep - Expenditur(2,290,015 2,489,000 2,432,483 2,488,710

25


7230 Transport: Home To School

2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget




8 Revenue 83 State Appotionments 1,677,728 1,789,311 1,873,409 1,923,991 86 Local Revenue 148,000 152,440 157,013 161,724 89 Other Sources/Contributions 260,244 278,650 312,975 321,425

8 Revenue 2,085,972 2,220,401 2,343,397 2,407,140

7230 Transport: Home To School - Income 2,085,972 2,220,401 2,343,397 2,407,140


2 Classified Salaries 22 Classified Support 1,221,618 1,272,850 1,355,304 1,397,076 23 Classified Supv and Admin 96,680 99,619 104,784 107,506 24 Clerical and Office 134,984 111,390 118,376 122,007


3 Benefits 32 PERS 137,463 135,273 143,889 148,277 33 OASDI/MC 111,493 112,987 119,904 123,409 34 Health and Welfare 355,287 391,917 443,241 502,116 35 Unemployment Insurance 6,059 745 785 822 36 Worker's Comp 33,918 36,353 38,670 39,857 37 Retiree Benefits 4,171 4,356 4,659 4,821 38 PERS Reduction 49,846 57,930 61,626 63,496

3 Benefits 698,237 739,561 812,774 882,798

4 Supplies 43 Materials and Supplies 238,458 300,000 300,000 300,000

4 Supplies 238,458 300,000 300,000 300,000

5 Services 52 Travel and Conference 3,000 4,000 4,000 4,000 53 Dues and Memberships 2,000 2,000 2,000 2,000 54 Insurance 19,810 56 Rentals, Leases, and Repairs 73,000 45,000 45,000 45,000 57 Direct Costs -1,393,265 -1,211,842 -1,212,052 -1,263,528 58 Professional Services 784,470 684,900 684,900 684,900 59 Communications 18,000 5,100 5,100 5,100

5 Services -492,985 -470,842 -471,052 -522,528

7 Other Outgo 73 Direct/Indirect Costs 71,236 167,823 123,211 120,281

7 Other Outgo 71,236 167,823 123,211 120,281

7230 Transport: Home To School - Expenditu1,968,228 2,220,401 2,343,397 2,407,140

2G


7240 Transport: Spec Ed 2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget



7240 Transport: Spec Ed

8 Revenue 83 State Appotionments 1,125,122 1,199,952 1,256,350 1,290,271

89 Other Sources/Contributions 393,792 278,650 312,976 321,427

8 Revenue 1,518,914 1,478,602 1,569,326 1,611,698

7240 Transport: Spec Ed - Income 1,518,914 1,478,602 1,569,326 1,611,698

7240 Transport: Spec Ed

4 Supplies 43 Materials and Supplies 53,793

4 Supplies 53,793

5 Services 56 Rentals, Leases, and Repairs 7,500 2,000 2,000 2,000

57 Direct Costs -1,834,663 -2,472,460 -2,448,744 -2,479,636

58 Professional Services 2,913,580 3,615,174 3,662,738 3,738,934

5 Services 1,086,417 1,144,714 1,215,994 1,261,298


74 Debt Service 230,120 230,120 230,120 230,120

7 Other Outgo 301,498 333,888 353,332 350,400

7240 Transport: Spec Ed - Expenditures 1,441,708 1,478,602 1,569,326 1,611,698

27


7390 Pupil Retention Blck Grnt

2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget




8 Revenue 85 Other State Revenue 2,071,868 2,675,000 2,800,725 2,876,345

8 Revenue 2,071,868 2,675,000 2,800,725 2,876,345 7390 Pupil Retention Blck Grnt - Income 2,071,868 2,675,000 2,800,725 2,876,345


1 Certificated Salaries 12 Certificated Pupil Support 702,331 1,649,931 1,676,397 1,694,248 13 Certificated Supv and Admin 825,627 840,485 840,485 840,485

1 Certificated Salaries 1,527,958 2,490,416 2,516,882 2,534,733

2 Classified Salaries 21 Instructional Aides' 60,781 4,780 5,028 5,261 22 Classified Support 282,187


3 Benefits 31 STRS 31,094 ' 32,111 34,292 35,765 32 PERS 9,999 436 458 480 33 OASDI/MC 14,613 6,007 6,411 6,686 34 Health and Welfare 54,111 60,751 68,907 78,216 35 Unemployment Insurance 2,401 196 209 219 36 Worker's Comp 13,070 9,653 10,306 10,752 37 Retiree Benefits 1,206 1,301 1,387 1,447 38 PERS Reduction 4,282 187 196 205

3 Benefits 130,776 110,642 122,166 133,770

4 Supplies 43 Materials and Supplies -246,411

4 Supplies -246,411

5 Services 52 Travel and Conference 321,486 118,804

5 Services 321,486 118,804


7 Other Outgo 70,165 69,162 81,574 83,777 7390 Pupil Retention Blck Grnt - Expenditure:2,071,868 2,675,000 2,800,725 2,876,345

28


7392 Teacher Credntl Blck Grnt

2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget




8 Revenue 85 Other State Revenue 795,075 1,275,000 1,334,925 1,370,968

8 Revenue 795,075 1,275,000 1,334,925 1,370,968

7392 Teacher Credntl Blck Grnt - Income 795,075 1,275,000 1,334,925 1,370,968


1 Certificated Salaries 11 Teachers 441,321 170,000 170,000 170,000 13 Certificated Supv and Admin 31,968 71,186 76,097 78,043 19 Other Certificated 62,600 195,000 195,000 195,000 1 Certificated Salaries 535,890 436,186 441,097 443,043

2 Classified Salaries 23 Classified Supv and Admin 22,649 22,182 23,332 23,939 24 Clerical and Office 42,580 43,909 48,515 52,286 2 Classified Salaries 65,229 66,091 71,847 76,225

3 Benefits 31 STRS 35,987 36,392 36,553 32 PERS 6,025 6,550 6,948 33 OASDI/MC 11,382 11,893 12,233 34 Health and Welfare 87,492 26,294 30,533 34,723 35 Unemployment Insurance 253 258 261 36 Worker's Comp 12,307 12,569 12,723 37 Retiree Benefits 453 488 510 38 PERS Reduction 2,580 2,805 2,976 3 Benefits 87,492 95,281 101,488 106,927

4 Supplies 43 Materials and Supplies 30,431 539,117 584,227 607,457 44 Non Capitalized Equip 5,000 4 Supplies 35,431 539,117 584,227 607,457

5 Services 52 Travel and Conference 15,000 56 Rentals, Leases, and Repairs 1,000 57 Direct Costs 4,600 58 Professional Services 11,000 97,385 97,385 97,385 59 Communications 1,500 5 Services 33,100 97,385 97,385 97,385

7 Other Outgo 73 Direct/Indirect Costs 37,933 40,940 38,881 39,931 7 Other Outgo 37,933 40,940 38,881 39,931 7392 Teacher Credntl Blck Grnt - Expenditures 795,075 1,275,000 1,334,925 1,370,968


7393 Prof Dvlpmnt Block Grant

2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget




1,903,446 1,950,000 2,041,065 2,096,174

8 Revenue 85 Other State Revenue

8 Revenue 1,903,446 1,950,000 2,041,065 2,096,174 7393 Prof Dvlpmnt Block Grant - Income 1,903,446 1,950,000 2,041,065 2,096,174


1,488,835 1,904,879 1,981,617 1,981,617

1 Certificated Salaries 11 Teachers

1 Certificated Salaries

3 Benefits

1,488,835

414,611

1,904,879 1,981,617 1,981,617

34 Health and Welfare

3 Benefits

4 Supplies

414,611

53,504 43 Materials and Supplies

4 Supplies

7 Other Outgo 45,121 59,448

53,504

61,053 73 Direct/Indirect Costs

7 Other Outgo 45,121 59,448 61,053 7393 Prof Dvlpmnt Block Grant - Expenditure1,903,446 1,950,000 2,041,065 2,096,174

3()


7394 Targeted Inst Impv Blk Gr

2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget




8 Revenue 85 Other State Revenue 34,694,407 37,571,112 39,336,954 40,399,052 8 Revenue 34,694,407 37,571,112 39,336,954 40,399,052

7394 Targeted Inst Impv Blk Gr - Income 34,694,407 37,571,112 39,336,954 40,399,052


1 Certificated Salaries 11 Teachers 3,533,365 3,809,108 4,069,163 4,249,795 12 Certificated Pupil Support 1,364,200 1,375,658 1,470,094 1,531,997 13 Certificated Supv and Admin 2,892,580 3,116,925 3,327,057 3,453,035 19 Other Certificated 3,526,897 3,910,950 4,155,094 4,316,022 1 Certificated Salaries 11,317,042 12,212,640 13,021,407 13,550,848

2 Classified Salaries 21 Instructional Aides' 503,268 597,784 632,916 650,247 22 Classified Support 2,237,693 2,165,882 2,242,529 2,284,769 23 Classified Supv and Admin 470,157 608,930 650,957 672,531 24 Clerical and Office 1,697,772 1,762,976 1,871,596 1,928,177 29 Other Classified 384,707 386,398 410,898 425,436 2 Classified Salaries 5,293,598 5,521,970 5,808,896 5,961,160

3 Benefits 31 STRS 976,974 997,896 1,063,920 1,107,132 32 PERS 375,033 499,850 525,799 539,512 33 OASDI/MC 472,116 603,699 637,152 656,358 34 Health and Welfare 2,561,465 3,084,475 3,485,024 3,926,920 35 Unemployment Insurance 68,632 8,884 9,426 9,776 36 Worker's Comp 386,680 434,501 461,337 478,046 37 Retiree Benefits 49,522 50,505 53,817 55,946 38 PERS Reduction 157,020 214,075 225,168 231,037 3 Benefits 5,047,443 5,893,885 6,461,643 7,004,727

4 Supplies 41 Textbooks Core Materials 14,575 265,000 265,000 165,000 42 Books and Reference Materials 31,622 259,300 259,300 159,300 43 Materials and Supplies 834,602 2,300,368 3,040,702 2,964,709 44 Non Capitalized Equip 71,325 18,725 18,725 18,725 4 Supplies 952,124 2,843,393 3,583,727 3,307,734

5 Services 52 Travel and Conference 45,438 37,750 37,750 37,750 56 Rentals, Leases, and Repairs 482,704 508,728 508,728 508,728 57 Direct Costs 8,574,137 8,337,237 7,866,232 7,952,215 58 Professional Services 843,994 481,289 481,289 481,289 59 Communications 9,740 7,900 7,900 7,900 5 Services 9,956,012 9,372,904 8,901,899 8,987,882

7 Other Outgo 71 Tuition 172,040 117,260 113,645 110,030 73 Direct/Indirect Costs 1,656,149 1,309,060 1,145,737 1,176,671 76 Transfers Out/Other Uses 300,000 300,000 300,000 300,000 7 Other Outgo 2,128,189 1,726,320 1,559,382 1,586,701 7394 Targeted Inst Impv Blk Gr - Expenditur34,694,407 37,571,112 39,336,954 40,399,052

31


7395 Schl Libr Impry Blck Gr

2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget



7395 Schl Libr Impry Blck Gr

8 Revenue 85 Other State Revenue 2,328,572 3,170,000 3,262,800 3,080,645 89 Other Sources/Contributions -349,286 -240,000 -293,738 -301,669

8 Revenue 1,979,286 2,930,000 2,969,062 2,778,976 7395 Schl Libr Impry Blck Gr - Income 1,979,286 2,930,000 2,969,062 2,778,976

7395 Schl Libr [mom Blck Gr

1 Certificated Salaries 11 Teachers 70,030 47,350 47,350 47,350 12 Certificated Pupil Support 31,097 10,365 11,423 12,261 13 Certificated Supv and Admin 51,412 54,335 57,843 59,233 19 Other Certificated 143,964 179,065 187,807 194,181


2 Classified Salaries 21 Instructional Aides' 74,060 88,159 91,085 92,409 22 Classified Support 57,347 58,920 62,913 64,567 24 Clerical and Office 156,846 152,381 161,345 165,810 29 Other Classified 52,194 45,000 45,000 45,000


3 Benefits 31 STRS 22,921 24,018 25,115 25,825 32 PERS 25,292 29,965 31,317 31,961 33 OASDI/MC 26,864 30,576 31,987 32,675 34 Health and Welfare 61,097 97,200 106,230 116,640 35 Unemployment Insurance 2,871 319 335 343 36 Worker's Comp 12,976 15,569 16,287 16,676 37 Retiree Benefits 1,350 1,239 1,305 1,348 38 PERS Reduction 10,492 12,832 13,414 13,692

3 Benefits 163,863 211,718 225,990 239,160

4 Supplies 41 Textbooks Core Materials 70,119 43 Materials and Supplies 862,199 1,862,167 1,872,669 1,614,849 44 Non Capitalized Equip 12,348 4 Supplies 944,666 1,862,167 1,872,669 1,614,849

5 Services 52 Travel and Conference 24,436 -44,120 56 Rentals, Leases, and Repairs 66,050 57 Direct Costs 6,750 58 Professional Services 78,422 165,703 165,703 165,703 59 Communications 500

5 Services 176,158 165,703 121,583 165,703

7 Other Outdo 73 Direct/Indirect Costs 57,649 54,837 84,054 78,453

7 Other Outgo 57,649 54,837 84,054 78,453 7395 Schl Libr Imply Blck Gr - Expenditures 1,979,286 2,930,000 2,969,062 2,778,976

32


8150 Routine Repair Maintenance

2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget




8 Revenue 89 Other Sources/Contributions 8,060,466 8,640,137 8,764,680 8,912,150 8 Revenue 8,060,466 8,640,137 8,764,680 8,912,150 8150 Routine Repair Maintenance - Income 8,060,466 8,640,137 8,764,680 8,912,150


2 Classified Salaries 22 Classified Support 2,333,922 2,436,826 2,564,763 2,643,602 23 Classified Supv and Admin 232,352 245,299 257,880 265,385 24 Clerical and Office 404,757 478,266 510,017 527,555 2 Classified Salaries 2,971,031 3,160,391 3,332,660 3,436,542

3 Benefits 31 STRS 4,628 32 PERS 258,157 288,106 303,804 313,280 33 OASDI/MC 215,009 240,437 252,830 260,141 34 Health and Welfare 450,335 481,729 547,347 620,446 35 Unemployment Insurance 13,184 1,584 1,670 1,724 36 Worker's Comp 72,102 77,435 81,652 84,192 37 Retiree Benefits 9,201 9,927 10,495 10,830 38 PERS Reduction 105,752 123,386 130,109 134,161 39 Other Benefits 1,000 3 Benefits 1,129,369 1,222,604 1,327,907 1,424,774

4 Supplies 43 Materials and Supplies 942,512 660,000 700,000 725,000 44 Non Capitalized Equip 248,949 388,500 400,000 425,000 4 Supplies 1,191,461 1,048,500 1,100,000 1,150,000

5 Services 52 Travel and Conference 3,500 3,000 3,500 3,500 56 Rentals, Leases, and Repairs 19,000 16,000 17,000 17,000 57 Direct Costs 285,768 356,652 356,652 356,652 58 Professional Services 499,940 476,800 467,700 470,000 59 Communications 20,150 20,000 20,000 20,000 5 Services 828,358 872,452 864,852 867,152

7 Other Outgo 73 Direct/Indirect Costs 306,622 227,572 198,763 206,354 76 Transfers Out/Other Uses 1,343,411 1,439,678 1,460,513 1,500,185 7 Other Outgo 1,650,033 1,667,250 1,659,276 1,706,539 8150 Routine Repair Maintenance - Expendit7,770,252 7,971,197 8,284,695 8,585,007

33

San Jose Unified School District Adopted Budget, 2006 -2007

GENERAL FUND RESTRICTED GENERAL FUND (FUND 06/061)

ROUTINE REPAIR AND MAINTENANCE REVENUE AND EXPENSE SUMMARY

The District is required to establish a restricted account within it's General Fund for routine repair and onging maintenance purposes. A part of Fund 06 has been established to record such activities. The District is required to contribute a minimum of 3% of the General Fund expenditure budget toward repair and maintenance activites. One half of one percent is contributed to the Deferred Maintenance Fund and two and a half percent is contributed here in each fiscal year for 20 years until fiscal year 2017-2018. The three percent requirement was reduced to two percent for 2003-04 and 2004-05 only.



8150 Transfer In - Restricted General Fund 03 6,717,055 7,200,459 TOTAL REVENUES 6,717,055 7,200,459


2000-2999 Classified Salaries 2,971,031 3000-3999 Employee Benefits 1,129,369 4000-4999 Materials & Supplies 1,191,461 5000-5999 Prof/Legal/Consultant/Other Services 828,358 7000-7999 Indirect Cost 306,622


REVENUES MINUS EXPENDITURES 290,214

BEGINNING BALANCE 2,890 ENDING BALANCE 293,104

3,160,391 1,222,604 1,048,500

872,452 227,572

6,531,519

668,940 293,104 962,044

ROUTINE RESTRICTED MAINTENANCE ACCOUNT CERTIFICATION Transfer from General Fund 03 6,717,055 =2.5% of (A) 7,200,459 =2.5% of(B)

Transfer from Measure F Bond Fund 23 to Deferred Maintenance 1,343,411 =0.5% of (A) 1,439,678 =0.5% of(B)

Total amount budgeted for Maintenance 8,060,466 8,640,137

Adopted General Fund Expenditure Budget: Restricted Expenditure Budget 127,353,328 152,030,346

Unrestricted Expenditure Budget 141,328,863 135,974,224 Total 268,682,191 (A) 288,004,570 (B)

Required Contribution to Maintenance: Restricted Routine Maintenance Deferred Maintenance

6,717,055 = 2.5% of (A) 7,200,114 =2.5% of (B) 1,343,411 =0.5% of (A) 1,440,023 =0.5% of (B) 8,060,466 8,640,137

"_14


9210 Vehicle Repair/Fleet Main

2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget




8 Revenue 86 Local Revenue 55,000 60,000 60,000 60,000

8 Revenue 55,000 60,000 60,000 60,000 9210 Vehicle Repair/Fleet Main - Income 55,000 60,000 60,000 60,000


2 Classified Salaries 22 Classified Support 293,908 301,904 321,115 329,460 23 Classified Supv and Admin 41,650 44,161 46,450 47,657 24 Clerical and Office 11,593 31,322 33,542 35,059 29 Other Classified 6,846 2 Classified Salaries 353,998 377,387 401,107 412,176

3 Benefits 32 PERS 32,159 34,403 36,565 37,573 33 OASDI/MC 30,179 28,661 30,334 31,103 34 Health and Welfare 48,170 57,482 65,446 74,213 35 Unemployment Insurance 1,786 190 200 206 36 Worker's Comp 9,721 9,245 9,827 10,098 37 Retiree Benefits 1,309 1,246 1,324 1,360 38 PERS Reduction 15,485 14,731 15,662 16,091 3 Benefits 138,809 145,958 159,358 170,644

4 Supplies 43 Materials and Supplies 700,184 311,126 274,006 251,651 44 Non Capitalized Equip 312,956 4 Supplies 1,013,140 311,126 274,006 251,651

5 Services 52 Travel and Conference 100 56 Rentals, Leases, and Repairs 89,466 95,000 95,000 95,000 57 Direct Costs -959,938 -873,971 -873,971 -873,971 58 Professional Services 9,500 4,500 4,500 4,500 59 Communications 1,500 5 Services -859,372 -774,471 -774,471 -774,471 9210 Vehicle Repair/Fleet Main - Expenditures 646,575 60,000 60,000 60,000

Special Purpose Funds -Fund Definitions


Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. The District maintains six special revenue funds. The fund numbers are those used in the CIMS financial system. The number in parenthesis indicates the number that will be used in the budget year in the Munis Financial System. The Munis Fund number is a combination of the true SACS fund number and a sub-fund number.

1. FUND 11 (111): The Adult Education Fund is used to account for adult education programs maintained on behalf of the District by a joint powers authority (Metropolitan Education District).

2. FUND 12 (121): The Child Development Fund is used to account separately for federal, state, and local revenues to operate child development programs.

3. Fund 13 (131): The Cafeteria Fund is used to account for revenues received and expenditures made to operate the District's food service program.

4. FUND 14 (141): The Deferred Maintenance Fund is used to account for major repair or replacement of District property, under the District's five-year plan.

5. FUND 17 (171): The Special Reserve Fund is used to account for 3% economic uncertainty reserve.

6. FUND 20 (201): The Special Reserve for Post-Employment Benefits has been established to account for funds that have been set aside to pay for post-employment benefits on a pay-as-you-go basis. Balances have been transferred from Fund 71, the Retiree Benefit Fund. Fund 71 has not been closed. It will be used if the District chooses to set up an irrevocable trust to pre-fund post-employment benefits. The change in fund designation more properly reflects the fund designations required by the California Schools Accounting Manual.

Capital Projects Funds are used to account for the acquisition or construction of major governmental general fixed assets. The District maintains four funds that are considered to be Building Funds according to state accounting requirements (funds 21-24). For state reporting purposed these funds are combined and are reported as Fund 21. Fund 25 accounts for Developer Fees. The District also maintains two funds established by the state to account for state revenues for school modernization (funds 30 and 35)

1. FUND 21 (211): The Building Fund is used to account for the acquisition of major governmental capital facilities and buildings from the sale of bond proceeds. The district operates segments within this fund. a) The Building Fund accounts for rentals and leases of District property b) The Child Care Facilities Fund is used to account separately for expenditures

associated with child care facilities displaced by class size reduction, as well as the lease income on those facilities

2. FUND 22 (212): The Bond Fund accounts for proceeds of general obligations bonds (Measure C)

3. FUND 23 (213): A second Bond Fund accounts for proceeds of the Measure F general obligation bonds.

4. FUND 24 (214): The Certificates of Participation Fund (COP) is a mechanism to provide capital for the purchase of equipment, to finance construction or to refinance existing leases.

5. FUND 25 (215): The Capital Facilities Fund is used to account for resources received from developer impact fees.

6. FUND 30 (301): The School Lease-Purchase Fund accounts for state modernization funds. This fund no longer has any activity.

7. FUND 35 (351): The County School Facilities Fund accounts for the modernization of school site facilities in accordance with the School Facilities Act of 1998.

71e


Debt Service Funds are used to account for the accumulation of resources for the repayment of general long-term debt (principal, interest, and relates costs). The District maintains two debt service funds:

1. FUND 51 (511): Bond Interest and Redemption Fund is used to account for the accumulation of resources for the repayment of District Bonds.

2. FUND 53 (531): Tax Override Fund is used to the accumulation of resources from ad valorem tax levies for the repayment of State School Building Fund apportionments. This fund no longer has any activity and a small residual balance has been transferred to Fund 21, the Building Fund.

Internal Services Funds are used to account for services rendered on a cost reimbursement basis within the District. The District maintains two self-insurance funds (funds 67 and 68). For state reporting purposes these funds are combined and are reported as Fund 67.

1. FUND 67 (671): The Worker's Compensation Fund accounts for worker's compensation insurance coverage.

2. FUND 68 (672): The Health and Welfare Fund accounts for medical benefits, dental benefits and income protection to employees.

Trust Funds are used to account for assets held in trustee capacity. The district maintains one trust fund.

1. FUND 71 (711): The Retiree Benefits Fund is used to account for amounts set aside under an irrevocable trust to pre-fund post-employment benefits. Currently the District has not established an irrevocable trust, and all fund balances have been transferred to Fund 20, the Special Reserve for Post-Employment Benefits.

37

Special Revenue Funds • Adult Education (11) (111) • Child Development (12) (121) • Cafeteria Fund (13) (131) • Deferred Maintenance (14) (141) • Special Reserve (17) (171) • Post Employment Benefits (20) (201)


SPECIAL REVENUE FUNDS

2005-2006

FUND

REVENUES

ADULT

11 (111)

CHILD DEV

12 (121)

CAFETERIA

13 (131)

DEFERRED MAINT

14 (141)

SPECIAL RESERVE 17 (171)

POST EMPLOYMENT

BENEFITS 20 (201) TOTAL

Revenue Limit 5,175,567 0 0 0 0 0 5,175,567 Federal 0 8,224 5,813,548 0 0 0 5,821,772 State 0 1,932,206 368,582 1,282,177 0 0 3,582,965 Local 0 0 3,389,394 250,000 300,000 0 3,939,394

TOTAL REVENUES 5,175,567 1,940,430 9,571,524 1,532,177 300,000 0 18,519,698

EXPENDITURES 1000 Certificated Salaries 0 739,579 0 0 0 0 739,579 2000 Classified Salaries 0 409,167 2,662,571 0 0 0 3,071,738 3000 Employee Benefits 0 503,599 1,273,734 0 0 0 1,777,333 4000 Books and Supplies 0 40,792 4,514,945 5,000 0 0 4,560,737 5000 Svcs & Other Oper. Exp. 5,175,567 404,475 152,790 100,000 0 0 5,832,832 6000 Capital Outlay 0 0 11,000 500,000 0 0 511,000 7300 Indirect Cost 0 142,818 431,975 0 0 0 574,793 7439 Debt Service 0 0 0 0 0 0 0

TOTAL 5,175,567 2,240,430 9,047,015 605,000 0 0 17,068,012

REVENUES MINUS EXPENDITURES 0 -300,000 524,509 927,177 300,000 0 1,451,686

TRANSFERS Transfer Out 0 0 470,000 0 0 0 470,000 Transfer In 0 300,000 0 1,343,411 0 0 1,643,411

0 300,000 -470,000 1,343,411 0 0 1,173,411

CHANGE IN FUND BALANCE 0 0 54,509 2,270,588 300,000 0 2,625,097 BEGINNING BALANCE 0 0 79,218 8,855,486 9,873,447 882,530 18,808,151 ENDING BALANCE 0 0 133,727 11,126,074 10,173,447 882,530 21,433,248

2006-2007

FUND

REVENUES

ADULT

11 (111)

CHILD DEV

12 (121)

CAFETERIA

13 (131)

DEFERRED MAINT

14 (141)

SPECIAL RESERVE 17 (171)

POST EMPLOYMENT

BENEFITS 20 (201) TOTAL

Revenue Limit 5,620,444 0 0 0 0 0 5,620,444 Federal 0 10,343 5,653,949 0 0 0 5,664,292 State 0 2,034,793 370,648 1,282,177 0 0 3,687,618 Local 0 0 3,505,408 250,000 350,000 0 4,105,408

TOTAL REVENUES 5,620,444 2,045,136 9,530,005 1,532,177 350,000 0 19,077,762

EXPENDITURES 1000 Certificated Salaries 0 767,666 0 0 0 0 767,666 2000 Classified Salaries 0 484,137 3,046,946 0 0 0 3,531,083 3000 Employee Benefits 0 578,077 1,310,764 0 0 0 1,888,841 4000 Books and Supplies 0 13,098 4,429,256 5,000 0 0 4,447,354 5000 Svcs & Other Oper. Exp. 5,620,444 402,557 208,091 500,000 0 0 6,731,092 6000 Capital Outlay 0 0 42,000 1,571,000 0 0 1,613,000 7300 Indirect Cost 0 99,601 322,701 0 0 0 422,302 7439 Debt Service 0 0 0 0 0 0 0

TOTAL 5,620,444 2,345,136 9,359,758 2,076,000 0 0 19,401,338

REVENUES MINUS EXPENDITURES 0 -300,000 170,247 -543,823 350,000 0 -323,576

TRANSFERS Transfer Out 0 0 0 0 0 0 0 Transfer In 0 300,000 0 1,439,678 0 0 1,739,678

0 300,000 0 1,439,678 0 0 1,739,678

CHANGE IN FUND BALANCE 0 0 170,247 895,855 350,000 0 1,416,102 BEGINNING BALANCE 0 0 133,727 11,126,074 10,173,447 882,530 21,433,248 ENDING BALANCE 0 0 303,974 12,021,929 10,523,447 882,530 22,849,350

3 R


11 Adult Education

2005-2006 Est imated

Actuals

2006-2007 Adopted

Budget



11 Adult Education

5,175,567 5,620,444 5,884,605 6,043,489

8 Revenue 80 Revenue Limit

8 Revenue 5,175,567 5,620,444 5,884,605 6,043,489 11 Adult Education - Income 5,175,567 5,620,444 5,884,605 6,043,489

11 Adult Education

5,175,567 5,620,444 5,884,605 6,043,489

5 Services 58 Professional Services

5 Services 5,175,567 5,620,444 5,884,605 6,043,489 11 Adult Education - Expenditures 5,175,567 5,620,444 5,884,605 6,043,489


12 Child Development


Actuals

2006-2007 Adopted

Budget




8 Revenue 82 Other Federal Revenue 8,224 10,343 10,829 11,121

85 Other State Revenue 1,932,206 2,034,793 2,144,528 2,210,530

89 Other Sources/Contributions 300,000 300,000 300,000 300,000

8 Revenue 2,240,430 2,345,136 2,455,357 2,521,651 12 Child Development - Income 2,240,430 2,345,136 2,455,357 2,521,651


1 Certificated Salaries 11 Teachers 652,582 670,815 699,547 705,958

13 Certificated Supv and Admin 86,997 96,851 106,966 109,746


2 Classified Salaries 21 Instructional Aides' 312,612 402,278 421,302 420,763

24 Clerical and Office 96,555 81,859 87,803 90,505


3 Benefits 31 SIRS 66,177 63,333 58,962 47,376

32 PERS 42,348 41,100 43,912 45,178

33 OASDI/MC 38,354 48,170 51,391 52,916

34 Health and Welfare 305,886 372,973 415,391 464,126

35 Unemployment Insurance 5,252 619 664 686

36 Worker's Comp 28,246 30,660 32,644 33,574

37 Retiree Benefits 3,658 3,619 3,838 3,949

38 PERS Reduction 13,678 17,603 18,806 19,354

3 Benefits 503,599 578,077 625,608 667,159

4 Supplies 43 Materials and Supplies 35,792 13,098 12,212 12,541

44 Non Capitalized Equip 5,000

4 Supplies 40,792 13,098 12,212 12,541

5 Services 52 Travel and Conference 4,384 53 Dues and Memberships 200 56 Rentals, Leases, and Repairs 10,186 57 Direct Costs 19,648 10,909 58 Professional Services 369,857 391,648 412,468 423,605

59 Communications 200

5 Services 404,475 402,557 412,468 423,605


7 Other Outgo 142,818 99,601 89,451 91,374 12 Child Development - Expenditures 2,240,430 2,345,136 2,455,357 2,521,651

4n


13 Cafeteria 2005-2006 Est imated

Actuals

2006-2007 Adopted

Budget



13 Cafeteria

8 Revenue 82 Other Federal Revenue 5,813,548 5,653,949 5,775,009 5,984,891 85 Other State Revenue 368,582 370,648 376,658 382,698 86 Local Revenue 3,389,394 3,505,408 3,573,287 3,555,236

8 Revenue 9,571,524 9,530,005 9,724,954 9,922,825 13 Cafeteria - Income 9,571,524 9,530,005 9,724,954 9,922,825

13 Cafeteria

2 Classified Salaries 22 Classified Support 2,044,480 2,362,805 2,492,795 2,568,660 23 Classified Supv and Admin 352,404 371,461 384,640 391,588 24 Clerical and Office 265,687 312,680 332,394 342,922


3 Benefits 32 PERS 187,378 221,132 235,786 244,105 33 OASDI/MC 157,732 232,569 244,647 251,581 34 Health and Welfare 781,747 654,976 739,364 836,332 35 Unemployment Insurance 9,289 1,517 1,614 1,652 36 Worker's Comp 50,577 74,642 78,651 80,928 37 Retiree Benefits 6,812 7,877 8,391 8,696 38 PERS Reduction 80,199 118,051 124,339 127,887

3 Benefits 1,273,734 1,310,764 1,432,792 1,551,181

4 Supplies 43 Materials and Supplies 404,367 404,367 202,467 206,516 44 Non Capitalized Equip 160,219 160,219 256,119 251,872 47 Food Services Food 3,950,359 3,864,670 4,038,396 3,970,868 4 Supplies 4,514,945 4,429,256 4,496,982 4,429,256

5 Services 52 Travel and Conference 10,780 10,780 10,780 10,780 56 Rentals, Leases, and Repairs 98,396 105,032 105,032 105,032 57 Direct Costs -12,896 35,769 35,769 35,769 58 Professional Services 51,410 51,410 51,410 51,410 59 Communications 5,100 5,100 5,100 5,100 5 Services 152,790 208,091 208,091 208,091

6 Ca • ital 64 Equipment 7,000 29,452 40,904 28,356 65 Equipment Replacement 4,000 12,548 12,548 12,548 6 Capital 11,000 42,000 53,452 40,904

7 Other Outgo 73 Direct/Indirect Costs 431,975 322,701 280,431 284,751 76 Transfers Out/Other Uses 470,000 7 Other Outgo 901,975 322,701 280,431 284,751 13 Cafeteria - Expenditures 9,517,015 9,359,758 9,681,577 9,817,353

41


14 Deferred Maintenance


Actuals

2006-2007 Adopted

Budget




8 Revenue 85 Other State Revenue 1282,177 1,282,177 1,282,177 1,282,177 86 Local Revenue 250,000 250,000 270,000 300,000 89 Other Sources/Contributions 1,343,411 1,439,678 1,460,513 1,500,185 8 Revenue 2,875,588 2,971,855 3,012,690 3,082,362 14 Deferred Maintenance - Income 2,875,588 2,971,855 3,012,690 3,082,362


4 Supplies 44 Non Capitalized Equip 5,000 5,000 5,000 5,000 4 Supplies 5,000 5,000 5,000 5,000

5 Services 58 Professional Services 100,000 500,000 1 500,000 500,000 5 Services 100,000 500,000 500,000 500,000

6 Capital 62 Buildings and Imp of Buildings 500,000 1,571,000 1,028,000 767,000 6 Capital 500,000 1,571,000 1,028,000 767,000

14 Deferred Maintenance - Expenditures 605,000 2,076,000 1,533,000 1,272,000

42


SPECIAL RESERVE FUND FUND 17 (171)


The Special Reserve Fund is used to account for the required General Fund economic uncertainties reserve. The reserve for economic uncertainties is 2% of General Fund expenditures and transfers out if the District's ADA is above 30,000 and 3% if under 30,000. The Special Reserve Fund permits the district to account for an economic uncertainties reserve in a separate fund.

2004/05 2005/06 2006/07 2007/08 2008/09 ACTUAL EST ACTUAL PROJECTED PROJECTED PROJECTED


0000 Interest 102,523

300,000 350,000 400,000 450,000

102,523 300,000 350,000 400,000 450,000

INTERFUND TRANSFERS IN Trf from Fund 24, Long Term Debt 2,000,000 0 0 0 0 Trf from Fund 67, Workers' Comp 3,000,000 0 0 0 0

INTERFUND TRANSFERS OUT Trf to Fund 03, Unrestricted 0 0 0 0 0

NET TRANSFERS 5,000,Q00 0 0 0 0

CHANGE IN FUND BALANCE 5,102,523 300,000 350,000 400,000 450,000 BEGINNING BALANCE 4,770,924 9,873,447 10,173,447 10,523,447 10,923,447 ENDING BALANCE 9,873,447 10,173,447 10,523,447 10,923,447 11,373,447

Reserve Calculation Total General Fund Expenditures +Trf Out 248,745,116 271,982,115 288,004,570 292,155,997 297,071,663 Reserve Requirement 2% 3% 3% 3% 3% Reserve Amount Required 4,974,902 8,159,463 8,640,137 8,764,680 8,912,150

Amount Reserved in Fund 17 9,873,447 10,173,447 10,523,447 10,923,447 11,373,447 Undesignated Fund 03 Ending Balanace 75,783 5,472,929 6,478,921 3,583,776 -1 , 943,103 Reserves Available Reserve Percentage Over/(Under) Minimum Reserve

9,949,230 15,646,376 17,002,368 14,507,223 9,430,344 4.00% 5.75% 5.90% 4.97% 3.17%

4,974,328 7,486,913 8,362,231 5,742,543 518,194

43

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Actuals

2006-2007 Adopted

Budget



17 Contingency

300,000 350,000 400,000 450,000

8 Revenue 86 Local Revenue

8 Revenue 300,000 350,000 400,000 450,000

17 Contingency - Income 300,000 350,000 400,000 450,000

45

Capital Projects Fund

'Building Fund (21) (211) 'Bond Construction Projects (Measure C) (22) (212) 'Project Bond (Measure F) (23) (213) 'Certificate of Participation (24) (214) 'Developer Fees (25) (215) 'School Lease Purchase (30) (301) 'County Schools Facilities Fund (35) (351)


CAPITAL PROJECTS OVERVIEW

In 1997 Measure C, a $165 million general obligation bond was passed by voters. The Measure C bond funds are accounted for in Fund 22 (Fund 212 in the Munis Financial System commencing July 1 2006). An assessed need of $500 million had been identified for repair and rehabilitation of the District's facilities, and the funding available from Measure C provided funding only for basic infrastructure upgrades and critical building protection. In order to procure the necessary additional funding a strategy was employed to obtain state approval for funding of additional projects if and when that funding became available. A team of facilities planners, architects, construction managers, and district staff was assembled and worked to develop plans and specifications for numerous projects across the District. Many school districts across the State had employed a similar tactic and all were engaged in a sprint for the funding. Within six months of the passage of Measure C, twenty-three projects were submitted to the Division of the State Architect for review and approval.

The strategy proved to be very successful. The District successfully obtained in excess of $93 million in State modernization and new construction funding. This state funding is accounted for in Fund 30 (Fund 301). This, combined with nearly $60 million in funding from various sources such as Certificates of Participation and Qualified Zone Academy Bonds, accounted for in Fund 24 (Fund 214), and partnerships with City and private entities, the District was able to nearly double the available funding to over $318 million. While this additional funding made headway towards upgrading the District's facilities - providing new floor coverings, interior and exterior paint, replacement of old non-conforming portable facilities, new data networks, and the completion of all low voltage systems throughout the district - it still fell short of satisfying all the identified need.

In early 2001, the district began studying the possibility of putting an additional bond measure on the ballot for the voters' consideration. This began a year-long study to ascertain the remaining need and how it had changed from earlier studies performed in 1997. This undertaking was performed by in-house facilities staff with the support of a small number of educational facility planning consultants taking demographics, enrollment trends, and changes in educational and operational programs into consideration. This information in conjunction with the new assessments being performed was the basis for the scope of work, which eventually was published in the ballot for the March 5, 2002 election Measure F general obligation bond. Voters approved Measure F with 69.6% of the vote. Measure F funds are accounted for in Fund 23 (Fund 213). Measure F is a $429 million general obligation bond that, in conjunction with funding from other sources, has allowed additional modernization, expansion and replacement of facilities at the District's school sites. This work further supports the District facilities modernization program resulting in modern, safe and educationally sound facilities, which complement the efforts of our students and staff.

Further information on the district's construction programs can be found at www.sjusd.org/community.

4G

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21 Building


Actuals

2006-2007 Adopted

Budget



21 Buildin•

8 Revenue 86 Local Revenue 3,610,714 4,325,460 4,486,146 4,646,378 89 Other Sources/Contributions 10,048,094 4,532,613 8 Revenue 13,658,808 8,858,073 4,486,146 4,646,378 21 Building - Income 13,658,808 8,858,073 4,486,146 4,646,378

21 Building

2 Classified Salaries 22 Classified Support 111,640 67,056 70,419 73,157 24 Clerical and Office 68,616 78,066 82,111 85,125


3 Benefits 32 PERS 7,564 13,228 10,674 14,428 33 OASDI/MC 7,172 11,102 11,670 12,109 34 Health and Welfare 27,606 24,402 27,741 31,568 35 Unemployment Insurance 451 72 78 79 36 Worker's Comp 2,324 3,556 3,738 3,879 37 Retiree Benefits 211 257 271 281 38 PERS Reduction 7,312 5,666 4,573 6,181 3 Benefits 52,640 58,283 58,745 68,525

4 Supplies 43 Materials and Supplies 182,000 44 Non Capitalized Equip 30,000 35,000 37,000 37,000 4 Supplies 212,000 35,000 37,000 37,000

5 Services 56 Rentals, Leases, and Repairs 355,000 57 Direct Costs 2,212,210 2,660,000 2,660,000 2,660,000 58 Professional Services 490,450 440,000 440,000 440,000 5 Services 3,057,660 3,100,000 3,100,000 3,100,000

6 Caiital 62 Buildings and Imp of Buildings 8,998,747 1,005,000 605,000 605,000 6 Capital 8,998,747 1,005,000 605,000 605,000

7 Other Outgo 76 Transfers Out/Other Uses 61,243 7 Other Outgo 61,243 21 Building - Expenditures 12,562,546 4,343,405 3,953,275 3,968,807

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22 Bond I


Actuals

2006-2007 Adopted

Budget



22 Bond I

8 Revenue 86 Local Revenue 591,668 200,000 150,000 100,000 89 Other Sources/Contributions 20,420,663 8 Revenue 21,012,331 200,000 150,000 100,000 22 Bond I - Income 21,012,331 200,000 150,000 100,000

22 Bond I

2 Classified Salaries 23 Classified Supv and Admin 85,367 89,059 94,894 98,416 24 Clerical and Office 86,015 52,247 55,859 57,575


3 Benefits 32 PERS 14,450 12,880 13,741 14,218 33 OASDI/MC 11,792 10,626 11,233 11,524 34 Health and Welfare 21,275 24,921 28,575 32,235 35 Unemployment Insurance 715 72 77 77 36 Worker's Comp 3,842 3,462 3,695 3,820 37 Retiree Benefits 503 417 446 465 38 PERS Reduction 6,026 5,517 5,885 6,086

3 Benefits 58,604 57,895 63,652 68,425

4 Supplies 43 Materials and Supplies 50,000 50,000 50,000 44 Non Capitalized Equip 50,000 4 Supplies 50,000 50,000 50,000 50,000

5 Services 52 Travel and Conference 6,000 56 Rentals, Leases, and Repairs 8,000 57 Direct Costs 8,552 14,874 14,874 14,874 58 Professional Services 457,448 1,500,000 1,000,000 500,000 59 Communications 20,000 5 Services 500,000 1,514,874 1,014,874 514,874

6 Ca • ital 61 Sites and Improvement of Sites 10,000 62 Buildings and Imp of Buildings 2,956,999 8,500,000 7,500,000 9,500,000 6 Capital 2,966,999 8,500,000 7,500,000 9,500,000 22 Bond I - Expenditures 3,746,985 10,264,075 8,779,279 10,289,290

5 1


23 Bond II 2005-2006 Est imated

Actuals

2006-2007 Adopted

Budget



23 Bond II

8 Revenue 86 Local Revenue 1,200,500 1,200,000 500,000 900,000 89 Other Sources/Contributions 150,000,000 104,000,000

8 Revenue 151,200,500 1,200,000 104,500,000 900,000 23 Bond II - Income 151,200,500 1,200,000 104,500,000 900,000

23 Bond II

2 Classified Salaries 23 Classified Supv and Admin 795,299 880,958 941,762 975,747 24 Clerical and Office 410,668 439,540 471,870 487,200


3 Benefits 32 PERS 109,936 120,375 128,868 133,363 33 OASDI/MC 90,562 99,381 105,468 108,206

34 Health and Welfare 212,993 236,226 269,157 303,083 35 Unemployment Insurance 5,427 659 707 730 36 Worker's Comp 29,546 32,352 34,631 35,840 37 Retiree Benefits 3,979 3,754 3,994 4,142 38 PERS Reduction 47,081 51,554 55,188 57,110

3 Benefits 499,523 544,301 598,013 642,474

4 Supplies 44 Non Capitalized Equip 2,600,000 2,000,000 2,000,000 2,000,000

4 Supplies 2,600,000 2,000,000 2,000,000 2,000,000

5 Services 58 Professional Services 1,900,000 5,000,000 5,000,000 5,000,000

5 Services 1,900,000 5,000,000 5,000,000 5,000,000

6 Ca • ital 62 Buildings and Imp of Buildings 94,142,761 91,715,538 55,000,000 33,000,000

6 Capital 94,142,761 91,715,538 55,000,000 33,000,000

7 Other Outgo 76 Transfers Out/Other Uses 1,343,411 1,439,678 1,460,513 1,500,185

7 Other Outgo 1,343,411 1,439,678 1,460,513 1,500,185 23 Bond II - Expenditures 101,691,662 102,020,015 65,472,158 43,605,606

•

52


24 COPS


Actuals

2006-2007 Adopted

Budget



24 COPS

8 Revenue 86 Local Revenue 1,661,000 2,250,000 2,250,000 2,450,000

89 Other Sources/Contributions 3,200,000 2,600,000 2,600,000 2,600,000

8 Revenue 4,861,000 4,850,000 4,850,000 5,050,000

24 COPS - Income 4,861,000 4,850,000 4,850,000 5,050,000

24 COPS

2 Classified Salaries 24 Clerical and Office 66,877 50,044 52,639 54,007


3 Benefits 32 PERS 6,069 4,562 4,799 4,923

33 OASDI/MC 5,093 3,829 4,027 4,131

34 Health and Welfare 13,822 15,488 17,628 20,076

35 Unemployment Insurance 300 25 26 27

36 Worker's Comp 1,631 1,226 1,290 1,323

37 Retiree Benefits 220 165 174 178

38 PERS Reduction 2,599 1,954 2,055 2,108

3 Benefits 29,734 27,249 29,999 32,766

4 Supplies 44 Non Capitalized Equip 543,008 1,759,162 1,190,219 600,000

4 Supplies 543,008 1,759,162 1,190,219 600,000

5 Services 56 Rentals, Leases, and Repairs 352,000 57 Direct Costs -2,147,210 -2,600,000 -2,600,000 -2,600,000 58 Professional Services 75,000 267,000 500,000 500,000

5 Services -1,720,210 -2,333,000 -2,100,000 -2,100,000

6 Capital 62 Buildings and Imp of Buildings 1,301,807 500,000 600,000 1,000,000

6 Capital 1,301,807 500,000 600,000 1,000,000

7 Other Outgo 74 Debt Service 1,500,415 1,287,575 8,388,799 8,394,426

7 Other Outgo 1,500,415 1,287,575 8,388,799 8,394,426 24 COPS - Expenditures 1,721,631 1,291,030 8,161,656 7,981,199

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Actuals

2006-2007 Adopted

Budget



25 Developer Fees

8 Revenue 86 Local Revenue 4,535,000 3,540,000 3,545,000 3,550,000

8 Revenue 4,535,000 3,540,000 3,545,000 3,550,000 25 Developer Fees - Income 4,535,000 3,540,000 3,545,000 3,550,000

25 Developer Fees

2 Classified Salaries 24 Clerical and Office 25,841 26,648 28,029 28,757


3 Benefits 32 PERS 2,293 2,429 2,555 2,622

33 OASDI/MC 1,914 2,038 2,144 2,200 34 Health and Welfare 5,459 5,865 6,652 7,552 35 Unemployment Insurance 117 13 14 14

36 Worker's Comp 584 653 687 705

37 Retiree Benefits 89 88 92 95

38 PERS Reduction 1,711 1,040 1,094 1,123

3 Benefits 12,167 12,126 13,238 14,311

5 Services 58 Professional Services 76,999 25,000 25,000 25,000

5 Services 76,999 25,000 25,000 25,000

6 Capital 62 Buildings and Imp of Buildings 300,000 500,000 300,000 300,000

6 Capital 300,000 500,000 300,000 300,000

7 Other Outgo 76 Transfers Out/Other Uses 3,200,000 2,600,000 2,600,000 2,600,000

7 Other Outgo 3,200,000 2,600,000 2,600,000 2,600,000 25 Developer Fees - Expenditures 3,615,007 3,163,774 2,966,267 2,968,068

56


35 County School Facilities


Actuals

2006-2007 2007-2008 2008-2009 Adopted Projection Projection

Budget


115,000 50,000 8 Revenue 86 Local Revenue 8 Revenue 115,000 50,000 35 County School Facilities - Income 115,000 50,000


3,600,000 4,532,613

7 Other Outgo 76 Transfers Out/Other Uses 7 Other Outgo 3,600,000 4,532,613 35 County School Facilities - Expenditures 3,600,000 4,532,613

C7

Debt Service Funds • Bond Interest and Redemption Fund

• Repay Earthquake Safety


BOND INTEREST AND REDEMPTION FUND FUND 51 (511)

In June, 1977 voters authorized the District to issue $165,000,000 in General Obligation Bonds to be used to fund a variety of repair and renovation projects to existing school facilities. Bonds have been issued, as follows:

Series A August,1997 $28,670,000 Series B August,1998 $50,000,000 Series C August, 2000 $20,000,000 Series D August, 2001 $66,330,000

In March, 2002 voters authorized the District to issue $429,000,000 in General Obligation Bonds to be used to fund renovation and repair of existing school facilities. Bonds have been issued, as follows:

Series A August, 2002 $84,000,000 Series B April, 2005 $91,000,000 Series C June, 2006 $150,000,000

Each Bond issue consists of two denominations, Current Interest Bonds and Capital Appreciation Bonds. Current Interest Bonds require a semi-annual interest payments and annual principal payments. Capital Appreciation Bonds accrue interest that is not paid in the early years of the bond. After twelve years, annual installments of principal and interest are required.

Resources to repay General Obligation Bonds come by the County of Santa Clara and the County makes

REVENUES

from ad valorem property tax overrides. the bond payments.

2005/06 EST ACTUAL

Property taxes are collected

2006/07 BUDGET

RESOURCE TITLE 0000 Homeowners' Exemptions 238,656 238,656 0000 County & District Taxes 21,663,012 21,663,012

TOTAL REVENUES 21,901,668 21,901,668

DEBT SERVICE OBJECT TITLE 7400-7499 Bond Principal and Interest 23,018,736 23,018,736

TOTAL DEBT SERVICE 23,018,736 23,018,736

REVENUES MINUS DEBT SERVICE -1,117,068 -1,117,068

NET INCREASE(DECREASE)IN FUND BALANCE -1,117,068 -1,117,068 BEGINNING BALANCE 19,229,686 18,112,618

ENDING BALANCE 18,112,618 16,995,550

cR


53 Repay Earthq Safe

2005-2006 2006-2007 2007-2008 2008-2009 Est imated Adopted Projection Projection

Actuals Budget

53 Repay Earthq Safe

3,094

7 Other Outgo 76 Transfers Out/Other Uses

7 Other Outgo 3,094 53 Repay Earthq Safe - Expenditures 3,094

59

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67 Workers Compensation


Actuals

2006-2007 Adopted

Budget




8 Revenue 86 Local Revenue 4,335,596 4,442,726 2,450,674 2,511,091 8 Revenue 4,335,596 4,442,726 2,450,674 2,511,091 67 Workers Compensation - Income 4,335,596 4,442,726 2,450,674 2,511,091


2 Classified Salaries 23 Classified Supv and Admin 10,872 11,199 11,780 12,086 24 Clerical and Office 45,184 48,030 51,116 53,090 29 Other Classified 7,539 2 Classified Salaries 63,595 59,229 62,896 65,176

3 Benefits 32 PERS 5,174 5,399 5,733 5,942 33 OASDI/MC 4,192 4,420 4,665 4,820 34 Health and Welfare 11,414 12,384 14,128 16,047 35 Unemployment Insurance 255 30 31 33 36 Worker's Comp 1,373 1,451 1,541 1,597 37 Retiree Benefits 185 195 208 215 38 PERS Reduction 2,125 2,312 2,456 2,544 3 Benefits 24,718 26,191 28,762 31,198

4 Supplies 43 Materials and Supplies 10,335 10,335 10,335 10,335 4 Supplies 10,335 10,335 10,335 10,335

5 Services 52 Travel and Conference 1,000 1,000 1,000 1,000 54 Insurance 251,505 260,980 271,419 282,276 56 Rentals, Leases, and Repairs 800 800 800 800 58 Professional Services 2,206,885 2,102,600 2,118,485 2,108,485 5 Services 2,460,190 2,365,380 2,391,704 2,392,561 67 Workers Compensation - Expenditures 2,558,837 2,461,135 2,493,697 2,499,270

61


68 Self Insurance

2005-2006 Estimated

Actuals

2006-2007 Adopted

Budget



68 Self Insurance

31,455 22,191,291

31,455 23,657,063

31,455 26,599,040

31,455 29,954,943

8 Revenue 8660 Interest 8674 In-Dist Premiums/Contrib 86 Local Revenue 22,222,746 23,688,518 26,630,495 29,986,398

8 Revenue 22,222,746 23,688,518 26,630,495 29,986,398

68 Self Insurance - Income 22,222,746 23,688,518 26,630,495 29,986,398

68 Self Insurance

63,223 64,186 69,031 73,187 2 Classified Salaries 2410 Cler/Tech Off Staff Sal 24 Clerical and Office 63,223 64,186 69,031 73,187

2 Classified Salaries

3 Benefits

63,223

5,835

64,186

5,851

69,031

6,293

73,187

6,672 3202 Pers Classified 32 PERS

3302 OASDI Class

5,835

4,837

5,851

4,910

6,293

5,281

6,672

5,598

33 OASDI/MC

3402 Health Welfare Bene Class

4,837

14,406

4,910

16,034

5,281

18,189

5,598

20,655 34 Health and Welfare

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14,406

288

16,034

32

18,189

34

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37 35 Unemployment Insurance

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288

1,549

32

1,572

34

1,691

37

1,793 36 Workers Comp

3702 Retiree Benefits, Classif

1,549

209

1,572

212

1,691

228

1,793

241 37 Retiree Benefits

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209

2,396

212

2,506

228

2,695

241

2,857 38 PERS Reduction 2,396 2,506 2,695 2,857

3 Benefits

5 Services

29,520

21,855,099

31,117

23,592,993

34,411

26,527,053

37,853

29,875,358 5810 Prof/Cons Services 58 Professional Services 21,855,099 23,592,993 26,527,053 29,875,358

5 Services 21,855,099 23,592,993 26,527,053 29,875,358 68 Self Insurance - Expenditures 21,947,842 23,688,296 26,630,495 29,986,398

62

Appendices

Adopted Budget, 2006-2007 San Jose Unified School District

SAN JOSE UNIFIED SCHOOL DISTRICT DISTRICT PAID MONTHLY BENEFITS FOR FY 2006-2007

SJAA, SJTA, AFT


FOUNDATION PLUS-MEDICAL CERTIFICATED CLASSIFIED CERTIFICATED CLASSIFIED Employee $915.84* $915.84* $411.49 $411.49 Employee + 1 $91 5.84* $915.84* $826.31 $826.31 Employee + Family $915.84* $915.84* $1,158.11 $1,158.11

KAISER- MEDICAL Employee $671.54* $671.54* $360.78 $360.78 Employee + 1 $671.54* $671.54* $721.56 $721.56 Employee + Family $671.54* $671.54* $1,021.01 $1,021.01

UNUM LIFE INSURANCE Admin & Confidential Emp. $9.05* $9.05* 9.05 9.05 All Other Employees $2.72* $2.72* $2.72 $2.72

SJUSD-DENTAL Employee $137.68* $137.68* $80.66 $80.66 Employee + Family $137.68* $137.68* $161.32 $161.32

STRS (Retirement)

Regular 8.25% NA 8.25% NA

Reduced Work Load 24.70% NA 24.70% NA



MEDICARE 2005 No Earnings Limit 1.45% 1.45% 1.45% 1.45%

WORKERS COMPENSATION 2.45% 2.45% 2.45% 2.45%

UNEMPLOYMENT INSURANCE 0.65% 0.65% 0.65% 0.65%

INCOME PROTECTION INS.-TEACHERS 0.27% N/A 0.27% N/A

INCOME PROTECTION INS.-SJUSD 0.27% 0.27% 0.27% 0.27%

RETIREE BENEFITS 0.33% 0.33% 0.33% 0.33%


APPENDIX A










Applies to all employees with certain exceptions, e.g. students, elected





AFSCME, CSEA


FOUNDATION PLUS-MEDICAL CERTIFICATED CLASSIFIED CERTIFICATED CLASSIFIED Employee NA $448.52 NA $448.52 District pays a pro-rata share of the premium Employee + 1 NA $900.68 NA $900.68 cost for individuals who are employed at least Employee + Family NA $1,262.34 NA $1,262.34 50% of time.

KAISER- MEDICAL Employee NA $418.59 NA $418.59 District pays a pro-rata share of the premium Employee + 1 NA $837.18 NA $837.18 cost for individuals who are employed at least Employee + Family NA $1,184.61 NA $1,184.61 50% of time.

UNUM UFE INSURANCE District pays a pro-rata share of the premium Admin & Confidential Emp. NA $9.05* NA $9.05 cost for individual who are employed at least All Other Employees NA $2.72* NA $2.72 50% of time.

SJUSD-DENTAL District pays a pro-rata share of the premium Employee NA $137.68* NA $80.66 cost for individuals who are employed at least Employee + Family NA $137.68* NA $161.32 50% of time.

SIRS (Retirement) Mandatory for Certificated employees working Regular N/A N/A N/A N/A at least 50%, for hourly employees if 60 hrs.

Reduced Work Load N/A N/A N/A N/A or more per pay period, and for substitutes if 100 days or more per school year. Voluntary: At any time for hourly and substitutes.

PERS (Retirement) N/A 13.02% N/A 13.02% Mandatory for Classified employees working 50%

Social Security Mandatory for all employees not covered 2005 Earnings Limit $90,000 N/A 6.20% N/A 6.20% under PERS or STRS, effective 7-1-91.

MEDICARE Mandatory for all employees, except teachers 2005 No Earnings Limit N/A 1.45% N/A 1.45% hired prior to 4-1-86 who did not elect

WORKERS COMPENSATION N/A 2.45% N/A 2.45% Applies to all employees.

UNEMPLOYMENT INSURANCE N/A 0.65% N/A 0.65% Applies to all employees with certain exceptions, e.g. students, elected officials.

INCOME PROTECTION INS.-TEACHERS N/A N/A N/A N/A Applies to all employees in SJTA Bargaining Unit.

INCOME PROTECTION INS.-SJUSD N/A 0.27% N/A 0.27% Applies to Administrators, Confidentials, Police, Trades & CSEA Bargaining Unit. Must be employed at least 50% of time or more.



64



TRADES


FOUNDATION PLUS-MEDICAL CERTIFICATED CLASSIFIED CERTIFICATED CLASSIFIED Employee N/A $411.49 N/A $411.49 Employee + 1 N/A $826.31 N/A $826.31 Employee + Family N/A $1,158.11 N/A $1,158.11

KAISER- MEDICAL Employee N/A $360.78 N/A $360.78 Employee + 1 N/A $721.56 N/A $721.56 Employee + Family N/A $1,021.01 N/A $1,021.01

UNUM LIFE INSURANCE Admin & Confidential Emp. N/A $9.05* N/A 9.05 All Other Employees N/A $2.72* N/A $2.72

SJUSD-DENTAL Employee N/A $137.68* N/A $137.68 Employee + Family N/A $137.68* N/A $137.68

STRS (Retirement) Regular N/A N/A N/A N/A

Reduced Work Load N/A N/A N/A N/A


Social Security 2005 Earnings limit $90,000 N/A 6.20% N/A 6.20%

MEDICARE 2005 No Earnings Limit N/A 1.45% N/A 1.45%

WORKERS COMPENSATION N/A 2.45% N/A 2.45%

UNEMPLOYMENT INSURANCE N/A 0.65% N/A 0.65%

INCOME PROTECTION INS.-TEACHERS N/A N/A N/A N/A

INCOME PROTECTION INS.-SJUSD N/A 0.27% N/A 0.27%









Mandatory for all employees not covered under PERS or STRS, effective 7 1-91. Exceptions are students and retirees.

Mandatory for all employees, except teachers hired prior to 4-1-86 who did


Applies to all employees with certain exceptions, e.q. students, elected


Applies to Administrators, Confidentials, Police, Trades & CSEA Bargaining Unit. Must be employed at least 50% of time

65


APPENDIX B School Finance Chronology

1972 SB 90 - Established revenue limits, a ceiling on the amount of general-purpose money each school district can spend per pupil.

1977 Serrano v Priest - The California Supreme Court ruling that the system of school finance was inequitable.

1977 AB 65 - Long-term funding bill responding to the Serrano c Priest court decision. Initiated the School Improvement Program (SIP)

1978 Proposition 13 - The Constitutional amendment limiting property tax rates and increases.

1979 AB 8 - The funding structure for school after Proposition 13, with a revised formula for dividing property taxes. Created the "Serrano Squeeze" by granting larger increases to low spending districts.

1981 AB 777 - Revisions to school finance formulas, procedures for requesting waivers from portions of the Education Code, and consolidation of some categorical programs at the local level.

1983 SB 813 - Major reform law to improve California schools through such programs as mentor teacher, longer school day/year, higher beginning teachers salaries, more rigorous graduation requirements, and statewide curriculum standards.

1984 Lottery - Constitutional amendment creating the California State Lottery, with a percentage of winnings for education.

1988 Proposition 98 - Constitutional amendment guaranteeing a minimum funding level for schools.

In years in which no special school finance laws are passed, funding for education is written into the Budget Act and follow-up legislation.

EdSource

66


APPENDIX C Serrano v Priest

The 1976 California Court decision that found the existing system of financing school unconstitutional because it violated the Equal Protection Clause of the State Constitution. The court ruled that property tax rates and per pupil expenditures should be equalized and that, by 1980, the difference in revenue limits per pupil should be less than $100 (Serrano band). Special purpose or categorical funds are excluded from the calculation.

October 1980 - Plaintiffs filed a "bill of particulars" stating that equalization had not been accomplished and the deadline for the $100 band had not been met. They asked that some expenditure in addition to revenue limits be equalized.

December 1982 - Superior Court in Los Angeles heard the Serrano v Priest, Gonzalez v. Riles, Placentia USD v. Riles, and Lucia Mar USD v Graves cases.

April 1983 - Superior Court trial judge found that the current school finance system is constitutional and that sufficient parity exists with the $100 band adjusted for inflation.

June 1985 - Plaintiffs filed an appeal in the Second District Court of Appeals.

May 1986 - Court of Appeals upheld the 1983 Superior Court decision.

September 1986 - California Supreme Court voted to hear the appeal of the Superior Court decision.

May 1987 - Defendants filed for dismissal of Supreme Court review.

April 1989 - Plaintiffs withdrew. Case was declared closed.

Ed Source

G7



ADA-Average Daily Attendance There are several kinds of attendance, and these are counted in different ways. For regular attendance, ADA is equal to the average number of pupils actually attending classes who are enrolled for at least the minimum school day, or have a valid excuse. In classes for adults and ROC/P, one unit of ADA is credited for each 525 classroom hours. Attendance is counted every day of the school year and is reported to the California Department of Education three times a year (see Attendance Reports). See also Concurrently Enrolled for a further definition of ADA.

AB 1200 Reference to AB 1200 (Chapter 1213/1991) that imposed major fiscal accountability controls on school districts and county offices of education, by establishing significant administrative hurdles and obligations for agency budgets and fiscal practices.

ABATEMENT A complete or partial cancellation of an expenditure or revenue.

AD VALOREM TAXES Taxes based on the value of property -such as the standard property tax- are called ad valorem taxes. The only new taxes bases on the value of property that are allowed today are those imposed with a two-thirds voter approval for capital facilities bonded indebtedness. Ever since Proposition 13, properties in California are adjusted to the true market value at the time of property transfer.

APPORTIONMENT State aid given to a school district or county office of education. Apportionments are calculated three times for each school year. The First Principal Apportionment (P-1) is calculated in February of the school year corresponding to the P-1 ADA (see Attendance Reports); the Second Principal Apportionment (P-2) is calculated in June corresponding to the P-2 ADA; and, the annual recalculation of the apportionment is made in February following the school year and is based on P-2 DA, except for programs where the annual count of ADA is used.

APPROPRIATION A bill before the Legislature authorizing the expenditure of public money and stipulating the amount, manner and purpose for the expenditure terms.

APPROPRIATION FOR CONTINGENCIES That portion of the current fiscal year's budget that is not appropriated for any specific purpose bus is held subject to intrabudget transfer; i.e. transfer to other specific appropriation accounts as needed during the fiscal year.

ASSESSED VALUATION (also, assessed value) The total value of property within a school district as determined by state and county assessors. The "AV" of a percentage growth in statewide AV from one year to the next is an important ingredient in determining appropriation levels required from the state for fully district and county revenue limits, as well as for Proposition 98 calculations.

68



ASSUMPTIONS Statements accepted as true without proof. They are necessary as to expected conditions, which will impact the outcome of events (i.e. enrollment, staffing, revenue, and costs).

ATTENDANCE REPORTS Each school district reports its attendance three times during a school year. The First Principal Apportionment ADA, called the P-1 ADA or the P-1 count, is counted from July 1 through the last school month ending on or before December 31 of a school year. The Second Principal Apportionment ADA, called the P-2 ADA, is counted from July 1 through the last school month ending on or before April 15 of a school year. Fiscal or annual ADA is based on the count from July 1 through June 30. The final recalculation of the apportionment is based on the P-2 ADA except for adult education programs, regional occupational centers and programs and nonpublic school funding, all of which use the annual count of ADA.

BASE REVENUE LIMIT See Revenue Limit.

BOND A certificate containing a written promise to pay as specified sum of money, called the face value, at a fixed time in the future, called the date of maturity, and specifying interest at a fixed rate, usually payable periodically.

BONDED INDEBTEDNESS An obligation incurred by the sale of bonds for acquisition of school facilities or other capital expenditures. Since 1986, districts have been able to levy a local property tax to amortize bonded indebtedness provided the taxes are approved by a two-thirds vote of the electorate.

BUDGET A plan of financial operation consisting of an estimate of proposed revenues and expenditures for a given period and purpose.

CAPITAL OUTLAY Expenditure for new equipment, major renovation or reconstruction, or new schools.

CATEGORICAL AID Funds from the state or federal government granted to qualifying school districts for specialized programs regulate and controlled by federal or state law or regulation. Examples include programs for children with special needs, such as special education, special programs, such as the School Improvement Program; or, special purpose, such as transportation. Expenditure of most categorical aid is restricted to its particular purpose. The funds are granted to districts in addition to their revenue limits.

CBEDS California Basic Education Data System -the statewide system of collecting enrollment, staffing, and salary data from all school districts on an "Information Day" each October.

CERTIFICATED PERSONNEL School employees who hold a position for which a credential is requires by the state - teachers, librarians, counselors, and most administrators.

69



CERTIFICATES OF PARTICIPATION A financing technique, which provides long term financing through a lease (with an option to purchase or a conditional sale agreement).

CHART OF ACCOUNTS A list of accounts, systematically arranged, that are applicable to a specific Local Educational Agency (LEA). Components are: Programs, Objects, Funds, and Sub-funds.

CLASS SIZE PENALTIES The penalties imposed on school districts that have classes in excess of certain maximum sizes. Class size penalties result in a reduction in ADA, which, in turn, results in a loss in revenue limit income.

CLASSIFIED PERSONNEL School employees who hold positions that do not require a credential, such as secretaries, aides, custodians, bus drivers and some management personnel.

COLLECTIVE BARGAINING Senate Bill 160 (1975) defines the manner and scope of negotiations between school districts and employees' organizations. The law also mandates a state regulatory board. (See PERB)

CONCURRENTLY ENROLLED Pupils who are enrolled both in regular program for at least the minimum school day and also in a regional occupational center o program (ROC/P) or class for adults. Such a student will generate both regular ADA for the time in the regular programs plus currently enrolled ADA for the time in the regular program plus concurrently enrolled ADA for the time in ROC/P or adult classes. By qualifying for both regular ADA and concurrently enrolled ADA, such a student can generate more than one unit of ADA.

COST-OF-LIVING ADJUSTMENT (COLA) An increase in funding for government programs, including revenue limits or categorical programs. Current law ties the COLA to various indices of inflation, although different amounts are appropriated in some years.

CRITERIA AND STANDARDS Local district budgets must meet state-adopted provisions of "criteria and standards". These provisions establish minimum fiscal standards that school districts, county offices of education and the State use to monitor district fiscal solvency and accountability.

DECLINING ENROLLMENT ADJUSTMENT A Revenue Limit adjustment, which districts may receive as a result of a decline ADA. Under current law, districts can count the higher of either last or current year ADA.

DEFERRED MAINTENANCE Major repairs of building and equipment, which have been postponed by school districts. Some matching state funds are available to districts, which establish a deferred maintenance program.

70



DEFERRED REVENUE Revenue received in a given period, but unearned, which is set up as a liability to be included as revenue in subsequent period.

DEFICIT FACTOR When an appropriation to the State School Fund for revenue limits - or for any specific categorical program - is insufficient to pay all claims for state aid, a deficit factor is applied to reduce the allocation of state aid to the amount appropriated.

DEVELOPER FEES A specified charge per square foot on new residential and commercial construction. Developer fees are levied by school districts for building or renovating schools.

EDUCATION CODE The body of law, which regulates education in California. Additional regulations are contained in the California Administrative Code, Title 5 and 8, the Government Code, and general statutes.

ENCROACHMENT The expenditure of school districts general-purpose funds in support of a categorical expense encroaches into the district's general fund for support. Encroachment occurs in most districts and county offices that provide special education and transportation. Other encroachment is caused by deficit factors or local decisions to allocate general-purpose funds to special purpose programs.

ENCUMBRANCES Obligations in the form of purchase orders, contracts, salaries, and other commitments chargeable to an appropriation for which a part of the appropriation is reserved.

ENTITLEMENT An apportionment that is based on specific qualifications.

EQUALIZATION AID The extra state aid provided in some years - such as 1995-96 - to a low revenue district to increase its vase revenue limit toward the statewide average.

FACT FINDING The culmination of the Impasse Procedures, Article 9, of the State's collective bargaining law. A tripartite panel, with the chairperson appointed and paid for by PERB, considers several specifically enumerated facts and makes findings of fact and recommendations in terms of settlement to a negotiation agreement. Such recommendations area advisory only and may be adopted or rejected in whole or in part by the parties.

FISCAL YEAR A period of one year, the beginning and the ending dates of which are fixed by statute; in California, the period beginning on July 1 and ending on June 30.

FOUNDATION AMOUNT The tax revenues, which count toward a school districts Gann limit. The districts other tax revenues are included in the state's limit.

71



FULL TIME EQUIVALENT (FTE) The ratio of time expended in a part-time position to that of a full-time position. The ratio is derived by dividing the amount of employed time required in the part-time position by the amount of employed time required in a corresponding full-time position.

GANN SPENDING LIMIT A ceiling, or limit, on each year's appropriations of tax dollars by the state, cities, countries, school districts, and special districts. Proposition 4, an initiative passed in November 1979, added appropriations limits in Article XIIIB of the California Constitution. Using 1978-79 as a base year, subsequent years' limits have been adjusted for: (1) an inflation increase equal to the change in the Consumer Price Index or per capita personal income, whichever is smaller; and, (2) the change in population or, for school agencies, change in ADA. Proposition 111, adopted in June 1990, amended the Gann limit inflation factor to be based only on the change in per.

GENERAL OBLIGATION BONDS Bonds that are a "general obligation" of the government agency issuing them, i.e. their repayment is not tied to a selected revenue stream. Bond elections in a school district must be approved by a two-thirds vote of the electorate, but state bond measures require only a majority vote.

GIFTED AND TALENTED (GATE) Student in grades 1 through 12 who have shown potential abilities of high performance capability and needing differentiated or accelerated education. "Gifted child educational programs" are those special instructional programs, supportive services, unique educational materials, learning setting, and other services which differentiate, supplement, and support the regular educational program in meeting the needs of gifted students.

GRANT A contribution, either in money or material goods, made by one government entity to another.

INDIRECT EXPENSE AND OVERHEAD Those elements of indirect cost necessary in the operation of the district or in the performance of a service that are of such nature that the amount applicable to each accounting unit cannot be separately identified.

LONG TERM DEBT Debt that matures more than one year after the date of issuance.

LOTTERY Approved by voters in November 1984, lottery games began in October 1985. The minimum of 34% of lottery revenues distributed to public schools and colleges must be used for "education of pupils". Lottery income has added about 2 to 3% to K-12 education funding.

MANDATED COSTS School district expenses, which occur because of federal or state laws, decisions of state or federal courts, federal or state administrative regulations.

72



NECESSARY SMALL SCHOOL An elementary school with less than 101 ADA or high school increases or decreases in cash expenditures will have upon future budgets.

PARCEL TAX A special tax that is a flat amount per parcel and not ad valorem based (i.e. not according to the value of the property). Parcel taxes must be approved by a two-thirds vote of the electorate.

PERB Public Employment Relations Boards. Five persons appointed by the Governor to regulate collective bargaining between school employers and employee organizations.

PERS Public Employees' Retirement System. State law requires that classified employees, their employer, and the state contribute to this retirement fund.

PL94-142 Federal law that mandates a "free and appropriate" education for all handicapped children.

PROCEEDS OF TAXES Revenues from taxes, licensing fees, user, charges, and user fees (in excess of expenses). The amount, which exceeds the state's Gann limit, must be rebated to taxpayers. (See Gann Spending Limit.)

PROPOSITION 13 An initiative amendment passed in June 1978 adding Article XIIIA to the California Constitution. Tax rates on secured property are restricted to no more than 1% full cash value. Proposition 13 also defined assessed value and required a two-thirds vote to change existing or levy other new taxes.

PROPOSITION 98 An initiative adopted in 1988 and then amended by Proposition 111 in 1990; Proposition 98 contains three major provisions: (1) a minimum level of state funding for K-14 school agencies (unless suspended by the Legislature); (2) a formula for allocating any state tax revenues in excess of the state's Gann Limit; (3) the requirement that a School Accountability Report Card be prepared for every school. The minimum funding base is set equal to the grater of the amount of state aid determined by two formulas, commonly called "Test 1" and "Test 2" - unless an alternative formula, know as "Test 3", applies.

* "Test 1" originally provided that K-14 school agencies shall receive at least 40.319% of state general fund tax revenues in each year, the same percentage as was appropriated for K-14 school agencies in 1986-87. Due to the shift in property taxes from local government to K-14 agencies, the "Test 1" percentage has been reset at 34.0%

* "Test 2" provides that K-14 school agencies shall receive at least the same amount of combined state aid and local tax dollar as was received in the prior year, adjusted for the statewide growth in K-12 ADA and an inflation factor equal to the annual percentage change in per capita personal income.

7



"Test 3" only applies in year in which the annual percentage change in per capita state general fund tax revenues plus 12% is lower than the "Test 2" inflation factor (i.e. change in per capita personal income), and in this case the "Test 2" inflation factor is reduced to the annual percentage change in per capita state general fund tax revenues plus 1/2%.

One of the provisions of Proposition 98/111 is that if the minimum funding level is reduced due to either to "Test 3" or the suspension of the minimum funding level by the Legislature and Governor, a "maintenance factor" is calculated as the amount of the funding reduction. In subsequent years when state taxes grow quickly, this "maintenance factor" is added to the minimum funding level until the funding base is fully restored.

PURCHASE ORDER An encumbrance document that shows the vendor from whom a purchase is being made, what is being purchased by the school district, the amount of the purchase, the fund from which the purchase is being made (general, building or bond fun), an accounting code to which the purchase shall be applied, the signature or initial approval or the designed central office personnel responsible for approving.

RESERVES Funds set aside in a school district budget to provide for estimates future expenditures or to offset future losses, for working capital, or for other purposes.

RESTRICTED FUNDS Moneys whose use is for restricted by legal requirements or by the donor.

REVENUE LIMIT The amount of revenue that a district can collect annually for general purposes from local property taxes and state aid. The revenue limit is composed of a base revenue limit - a basic education amount per unit of ADA computed by formula each year from the previous year's base revenue limit - and any of the number of revenue limit adjustments that are computed a new each year.

The total revenue limit of a school district is generally determined by multiplying the district's P-2 ADA times the base revenue limit, adding the applicable revenue limit adjustments and applying a deficit factor.

ROC/P Regional Occupational Center or Program A vocational educational program for high school students and adults. A ROC/P may be operated by a single district, but a consortium of districts under a joint power agreement (JPA), or by a county office of education for districts within the county.

SB 90 Reference to senate Bill 90/1972 that established the revenue limit system for funding school districts. The first revenue limit amount was determined by dividing the district's 1972-73 state and local income by that year's ADA. This per-ADA amount is the historical base for all subsequent revenue limit calculations.

74



SB 813 Reference to Senate Bill 813/1983 that provides a series of education "reforms" in funding calculations. Longer day, longer year, mentor teachers, and beginning teacher salary adjustments are a few of the programs implemented by this 1983 legislation.

SCHOOL DISTRICTS Unified - A school district is serving students, kindergarten through 12th grade. Elementary - A school district serving students, kindergarten through 8th grade. High School - A school district serving students, 9th through 12th grade.

SERRANO v PRIEST The California Supreme Court decision which declare the system of financing schools unconstitutional because it violated the Equal Protection clause of the state Constitution. The Court said that by 1980 the relative effort (tax rate ) required of taxpayers for local school must be nearly same throughout the state and that differences in annual per pupil expenditures due to local wealth must be less than $100. The impact of Proposition 13 settled the taxpayer equity provision. In 1983 a court review determined that sufficient compliance in reducing expenditure disparities had been achieved; subsequent appeals have not succeeded.

SPECIAL EDUCATION Programs to identify and meet the educational needs of exceptional children, such as those with learning or physical handicaps. PL94-142 requires that all handicapped children between 3 and 21 years be provided free and appropriate education.

STAFFING Anticipating the staffing needs and the effects it will have on projected budgets is based on various enrollment assumptions.

STATE ALLOCATION BOARD (SAB) The regulatory agency that controls most state-aided capital outlay and deferred maintenance projects and distributes funds for them.

STATE SCHOOL FUND Each year the state appropriates money to this fund, which is then used to make state aid payments to school districts. Section A of the State School Fund is for K-12 education and Section B is for community college education.

STRS The State Teacher's Retirement System, funded by certificate employees, their employer and the state.

SUBVENTIONS The term used to describe assistance or financial support, usually from higher governmental units to local governments or school agencies. State aid to school agencies is a state subvention.

SUNSET The termination of a categorical program. A schedule is in current law for the Legislature to consider the "sunset" of most state categorical programs. If a program sunsets under this schedule, the funding for the program shall continue but the specific regulations shall no longer apply.

75



UNENCUMBERED BALANCE That portion of an appropriation or allotment not yet expended or obligated.

UNSECURED ROLL That portion of assessed property that is movable, such as boats, planes, etc.

WAIVERS Permission from the State Board of Education - or, in some cases, from the Superintendent of Public Instruction - to set aside the requirements of an Education Code provision upon the request of a school district.

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Charter Schools Special Revenue Fund

43 69666 0000000 Santa Clara County Expenditures by Object Form 09

Description Resource Codes Object Codes 2005/06


Percent Difference

A. REVENUES

1) Revenue Limit Sources 8010-8099




5) TOTAL, REVENUES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

B. EXPENDITURES










0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%






b) Uses 7630-7699



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%



July 1 Budget (Single Adoption) Charter Schools Special Revenue Fund


Form 09



Percent Difference


BALANCE (C + D4) 0.00 0.00 0.0%









Revolving Cash 9711

Stores 9712


All Others 9719








254,684.91 0.00 -100.0%

0.00 0.00 0.0%

254,684.91 0.00 -100.0%

(254,684.91) 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00

0.00







Percent Difference

G. ASSETS . 1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES







7 TOTAL, LIABILITIES 0.00

I. FUND EQUITY

Ending Fund Balance, June 30 _(must agree with line F2) (G10 - H7) 0.00





Form 09

Description Resource Codes Ob'ect Codes 2005/06


Percent Difference

REVENUE LIMIT SOURCES

Principal Apportionment State Aid - Current Year 8011 0.00 0.00 0.0%

Charter Schools General Purpose Entitlement - State Aid 8015 0.00 0.00 0.0%

State Aid - Prior Years 8019 0.00 0.00 0.0%


Unrestricted Revenue Limit Transfers - Current Year 0000 8091 0.00 0.00 0.0%

All Other Revenue Limit Transfers - Current Year All Other 8091


Revenue Limit Transfers - Prior Years 8099


0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

FEDERAL REVENUE

Maintenance and Operation 8110

Special Education Entitlement 8181

Special Education Discretionary Grants 8182

Child Nutrition Programs 8220

Interagency Contracts Between LEAs 8285

3000-3299, 4000-4139, NCLB / IASA 4201-4215, 4610, 5510 8290

Vocational and Applied Technology Education 3500-3699 8290

Safe and Drug Free Schools 3700-3799 8290

JTPA / W IA 5600-5625 8290

Other Federal Revenue All Other 8290


0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

Special Education Master Plan Current Year 6500 8311

Prior Years 6500 8319

Gifted and Talented Pupils 7140 8311

Home-to-School Transportation 7230-7235 8311

School Improvement Program 7260-7265 8311

Economic Impact Aid 7090-7091 8311

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

Califomia Dept of Education






Percent Difference

Special Education Transportation

All Other State Apportionments - Current Year

All Other State Apportionments - Prior Years

Year Round School Incentive

Class Size Reduction, K-3

Class Size Reduction, Grade Nine

Charter Schools Categorical Block Grant


Mandated Costs Reimbursements

State Lottery Revenue

Miller Unruh Reading Program

Demo Program, Reading & Math

Instructional Materials

Staff Development

Tenth Grade Counseling

Educational Technology Assistance Grants

School Based Coordination Program

Drug/Alcohol/Tobacco Funds

Healthy Start

Class Size Reduction Facilities

Pupil Retention Block Grant

School Community Violence Prevention Grant

Teacher Credentialing Block Grant

Professional Development Block Grant

Targeted Instructional Improvement Block Grant

School and Library Improvement Block Grant



7240

7200

7050

7155, 7156, 7157, 7158, 7160, 7170, 7180

7292, 7294, 7295, 7305, 7315

7375

7100-7125

7250

6605-6680

6240-6245

6200

7390

7391

7392

7393

7394

7395

All Other

8311 0.00 0.00 0.0%

8311 0.00 0.00 0.0%

8319 0.00 0.00 0.0%

8425 0.00 0.00 0.0%

8434 0.00 0.00 0.0%

8435

8480

8520

8550

8560

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 am am

0.00 0.00 ao%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

Califomia Dept of Education . .




Form 09



Percent Difference

OTHER LOCAL REVENUE


Sale of Publications

Food Service Sales

All Other Sales

Leases and Rentals

Interest


Fees and Contracts


Transportation Fees From Individuals

Transportation Services




Tuition

Transfers from Sponsoring LEAs to Charter Schools in Lieu of Property Taxes

All Other Transfers In

Transfers Of Apportionments Special Education SELPA Transfers From Districts

From County Offices

From JPAs

Other Transfers of Apportionments From Districts

From County Offices

From JPAs



7230, 7240

6500

6500

6500

All Other

All Other

All Other

8631 0.00 0.00 0.0%

8632 0.00 0.00 0.0%

8634 0.00 0.00 0.0%

8639

8650

8660

8662

8673

8675

8677

8677

8689

8699

8710

8780

8781-8783

8791

8792

8793

8791

8792

8793

8799

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 0.0%






Estimated Actuals 2006/07 Bud. et

Percent Difference

CERTIFICATED SALARIES


Certificated Pupil Support Salaries 1200

Certificated Supervisors' and Administrators' Salaries 1300


TOTAL, CERTIFICATED SALARIES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

CLASSIFIED SALARIES

Instructional Aides' Salaries 2100






0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102

PERS 3201-3202









0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

BOOKS AND SUPPLIES





Food 4700


0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%





Form 09

Descri m Resource Codes Object Codes 2005/06

Estimated Actuals

0.00

2006/07 Budget

0.00

Percent Difference

0.0%

SERVICES AND OTHER OPERATING EXPENDITURES



Insurance 5400 - 5450 0.00 0.00 0.0%



Transfers of Direct Costs 5710



Communications 5900


0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100




Equipment 6400



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)

Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110




Other Transfers Out

All Other Transfers 7281-7283


0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%







Percent

_ Difference

Debt Service




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%




Transfers of Direct Support Costs 7370



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, EXPENDITURES 0.00 0.00 0.0%





Form 09



Percent Difference

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%




0.00 0.00 0.0%

0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES




(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

USES


(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

CONTRIBUTIONS



Categorical Education Block Grant Transfers 8995



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.0CI OM 0.0%

0 it O 0.00 0.0%





43 69666 0000000 Santa Clara County Expenditures by Function Form 09

Description Function Codes Object Codes

8010-8099


0.00

2006/07 Budget

0.00

Percent Difference

0.0%

A. REVENUES


2) Federal Revenues



5 TOTAL REVENUES

8100-8299 0.00 0.00 0.0%

8300-8599 0.00 0.00 0.0%

8600-8799 0.00 0.00 0.0%

0.00 0.00 0.0%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%




b) Transfers Out

2) Other Sources/Uses

a) Sources

b) Uses

3) Contributions -


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%




Expenditures by Function 43 69666 0000000

Form 09



0.00

Percent Difference

0.0% E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 0.00


1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791







Revolving Cash 9711

Stores 9712


All Others 9719




Designated for the Unrealized Gains of

Investments and Cash in County Treasury 9775




254,684.91 0.00 -100.0%

0.00 0.00 0.0%

254,684.91 0.00 -100.0%

(254,684.91) 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00

0.00




Exhibit: Legally Restricted Balance Detail (Object 9740) 43 69666 0000000

Form 09

2005/06 2006/07 Resource Description Estimated Actuals Budget

Total, Legally Restricted Balance 0.00 0.00

California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: FUND-B (Rev 04/26/2006) Page 13

July 1 Budget (Single Adoption) San Jose Unified Adult Education Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 11



Percent Difference

A. REVENUES





5 TOTAL, REVENUES

5,175,567.00 5,620,444.00 8.6%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

5,175,567.00 5,620,444.00 8.6%

B. EXPENDITURES










0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

5,175,567.00 5,620,444.00 8.6%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

5 175 567.00 5 620 444.00 8.6%






b) Uses 7630-7699



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%



July 1 Budget (Single Adoption) Adult Education Fund


Form 11


Estimated Actuals

0.00

2006/07 Bud . et

0.00

Percent Difference


BALANCE (C + D4)









Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00

0.00





Percent Difference

G. ASSETS . 1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00




10 TOTAL, ASSETS 0.00

H. LIABILITIES








I. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G10 - H7) 0.00



July 1 Budget (Single Adoption) Adult Education Fund Expenditures by Object

43 69666 0000000 Form 11

Descri .tion Resource Codes Ob'ect Codes 2005/06


Percent Difference


Principal Apportionment State Aid - Current Year

State Aid - Prior Years






0000

All Other

8011

8019

8091

8091

8099

5,175,567.00 5,620,444.00 8.6%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

5,175,567.00 5,620,444.00 8.6%

FEDERAL REVENUE


NCLB / IASA

Vocational and Applied Technology Education

Safe and Drug Free Schools

JTPA / WIA



3000-3299, 4000-4139, 4201-4215, 4610, 5510

3500-3699

3700-3799

5600-5625

All Other

8285

8290

8290

8290

8290

8290

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0,00 0.00 10%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

OTHER STATE REVENUE



8590 0.00 0.00 0.0%

0.00 0.00 0.0%



Descritp ion Resource Codes Ob'ect Codes 2005/06


Percent Difference

OTHER LOCAL REVENUE

Other Local Revenue


Leases and Rentals

Interest


Fees and Contracts Adult Education Fees


Other Local Revenue


Tuition


8631

8650

8660

8662

8671

8677

8699

8710

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, REVENUES 5 175 567.00 5 620 444.00 8.6%

California Dept of Education • —




Percent Difference


Teachers' Salaries 1100 0.00 0.00 0.0%


Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.0%

Other Certificated Salaries 1900 0.00 0.00 0,0%

TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES







0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102

PERS 3201-3202








TOTAL EMPLOYEE BENEFITS

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

BOOKS AND SUPPLIES






0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

California Dept of Education , _


Descri i bon Resource Codes Ob'ect Codes 2005/06

Estimated Actuals 2006/07 Bud. et

Percent Difference










Communications 5900


0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

5,175,567.00 5,620,444.00 8.6%

0.00 0.00 0.0%

5,175,567.00 5,620,444.00 8.6%

CAPITAL OUTLAY

Land 6100



Equipment 6400



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%


Tuition




Debt Service




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%





Form 11



Percent Difference






0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL EXPENDITURES 5,175,567.00 5,620,444.00 8.6%

INTERFUND TRANSFERS



(a) TOTAL, INTERFUND TRANSFERS IN

0.00 0.00 0.0%

0.00 0.00 0.0%





0.00 • 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%



Description Resource Codes Object Codes .


0.00

2006/07 Budget

0.00

Percent Difference

0.0%

OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of

Lapsed/Reorganized Districts 8965


Proceeds from Certificates of Participation 8971



(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

USES



(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

CONTRIBUTIONS





0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%






Form 11

Descri&L.m Function Codes Object Codes

8010-8099


5,175,567.00

2006/07 Budget

5,620,444.00

Percent Difference

8.6%

A. REVENUES


2) Federal Revenues



5) TOTAL REVENUES

8100-8299 0.00 0.00 0.0%

8300-8599

8600-8799

0.00 0.00 0.0%

0.00 0.00 0.0%

5,175,567.00 5,620,444.00 8.6%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

5,175,567.00 5,620,444.00 8.6%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

5 175 567 00 5,620,444.00 8.6%




b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%



Adult Education Fund



Estimated Actuals

0.00

2006/07 Budget

0.00

Percent Difference

0.0%

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)










Revolving Cash 9711

Stores 9712


All Others 9719









0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00

0.00

California Dept of Education • . -




Form 11




July 1 Budget (Single Adoption) San Jose Unified Child Development Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 12



Percent Difference

A. REVENUES


2) Federal Revenue 8100-8299 8,224.00 10,343.00 25.8%

3) Other State Revenue 8300-8599 1,932,206.00 2,034,793.00 5.3%


5) TOTAL, REVENUES

0.00 0.00 0.0%

1 940,430.00 2 045 136.00 5.4%

B. EXPENDITURES







7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299,

Support Costs) 7400-7499



739,578.81 767,666.00 3.8%

409,167.10 484,137.00 18.3%

503,598.63 578,077.00 14.8%

40,792.00 13,098.00 -67.9%

404,475.46 402,557.00 -0.5%

0.00 0.00 0.0%

0.00 0.00 0.0%

142,818.00 99,601.00 -30.3%

2,240,430.00 2,345,136.00 4.7%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5 - B9) (300,000.00) (300,000.00) 0.0%


1) Interfund Transfers

a) Transfers In 8910-8929



a) Sources 8930-8979

b) Uses 7630-7699


4 TOTAL OTHER FINANCING SOURCES/USES

300,000.00 300,000.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

300 000.00 300 000.00 0.0%



July 1 Budget (Single Adoption) Child Development Fund Expenditures by Object

43 69666 0000000 Form 12

Descriem Resource Codes Object Codes 2005/06

Estimated Actuals

0.00

2006/07 Budget

0.00

Percent Difference


BALANCE (C + D4)




c) As of July 1 - Audited (Fl a + F 1 b)





Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00

0.00





Percent Difference

G. ASSETS . 1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY


California Dept of Education . _




Percent Difference

FEDERAL REVENUE





8220

8285

8290

0.00 0.00 0.0%

0.00 0.00 0.0%

8,224.00 10,343.00 25.8%

8,224.00 10,343.00 25.8%

OTHER STATE REVENUE


Child Development Apportionments

Pass-Through Revenues from State Sources

State Preschool



6055-6056 resources except

6055,6056

8520

8530

8587

8590

8590

0.00 0.00 0.0%

380,707.00 211,000.00 -44.6%

0.00 0.00 0.0%

1,519,923.00 1,627,662.00 7.1%

31,576.00 196,131.00 521.1%

1,932,206.00 2,034,793.00 5.3%





Percent Difference

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales

Interest


Fees and Contracts




Other Local Revenue




8631

8634

8660

8662

8673

8677

8689

8699

8799

0.00 0.00 0.0%

0.00

0.00

0.00

0.00

0.0%

0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, REVENUES 1 940 430 00 2,045,136.00 5.4%




43 69666 0000000 Form 12


Estimated Actuals

652,582.01

2006/07 Budget

670,815.00

Percent Difference

2.8%




Certificated Supervisors' and Administrators' Salaries 1300 86,996.80 96,851.00 11.3%

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 739,578.81 767,666.00 3.8%

CLASSIFIED SALARIES







312,612.24 402,278.00 28.7%

0.00 0.00 0.0%

0.00 0.00 0.0%

96,554.86 81,859.00 -15.2%

0.00 0.00 0.0%

409,167.10 484,137.00 18.3%

EMPLOYEE BENEFITS

STRS 3101-3102

PERS 3201-3202









66,177.08 63,333.00 -4.3%

42,347.83 41,100.00 -2.9%

38,353.60 48,170.00 25.6%

305,886.41 372,973.00 21.9%

5,251.83 619.00 -88.2%

28,245.81 30,660.00 8.5%

3,658.11 3,619.00 -1.1%

13,677.96 17,603.00 28.7%

0.00 0.00 0.0%

503,598.63 578,077.00 14.8%

BOOKS AND SUPPLIES





Food 4700


0.00 0.00 0.0%

0.00 0.00 0.0%

35,792.00 13,098.00 -63.4%

5,000.00 0.00 -100.0%

0.00 0.00 0.0%

40,792.00 13,098.00 -67.9%



Descri • tion Resource Codes Ob'ect Codes 2005/06


Percent Difference


Travel and Conferences 5200 4,384.00 0.00 -100.0%

Dues and Memberships 5300 200.00 0.00 -100.0%

Insurance 5400 - 5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized

Improvements 5600



Professional/Consulting Services and

Operating Expenditures 5800

Communications 5900


0.00 0.00 0.0%

10,186.00 0.00 -100.0%

0.00 0.00 0.0%

19,648.46 10,909.00 -44.5%

369,857.00 391,648.00 5.9%

200.00 0.00 -100.0%

404,475.46 402,557.00 -0.5%

CAPITAL OUTLAY

Land 6100



Equipment 6400



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%


Other Transfers Out


Debt Service




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%




43 69666 0000000 Form 12



Percent Difference


Transfers of Indirect Costs - Interfund

Transfers of Direct Support Costs

Transfers of Direct Support Costs - Interfund


7350

7370

7380

106,314.00 81,349.00 -23.5%

0.00 0.00 0.0%

36,504.00 18,252.00 -50.0%

142,818.00 99,601.00 -30.3%

TOTAL, EXPENDITURES 2 240 430.00 2,345,136.00

300,000.00

4.7%

0.0%

INTERFUND TRANSFERS


From: General Fund

Other Authorized Interfund Transfers In


8911

8919

300,000.00

0.00 0.00 0.0%

300,000.00 300,000.00 0.0%




7619 0.00 0.00 0.0%

0.00 0.00 0.0%




Estimated Actuals

0.00

2006/07 Budget

0.00

Percent Difference

0.0%

OTHER SOURCES/USES

SOURCES

Other Sources







(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

USES




(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

CONTRIBUTIONS






0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e) 300,000.00 300,000.00 0.0%



July 1 Budget (Single Adoption) Child Development Fund Expenditures by Function

43 69666 0000000 Form 12



Percent Difference

A. REVENUES


2) Federal Revenues



5) TOTAL, REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 8,224.00 10,343.00 25.8%

8300-8599 1,932,206.00 2,034,793.00 5.3%

8600-8799 0.00 0.00 0.0%

1,940,430.00 2,045,136.00 5.4%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo

10 TOTAL, EXPENDITURES

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

1,455,801.03 1,600,743.00 10.0%

641,810.97 644,792.00 0.5%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

106,314.00 81,349.00 -23.5%

36,504.00 18,252.00 -50.0%

0.00 0.00 0.0%

2 240 430.00 2,345,136.00 4.7%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (300,000.00) (300,000.00) 0.0%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

300,000.00 300,000.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

300,000.00 300,000.00 0.0%


July 1 Budget (Single Adoption) San Jose Unified Child Development Fund 43 69666 0000000 Santa Clara County Expenditures by Function Form 12

Description Function Codes Otrect Codes 2005/06

Estimated Actuals 2006/07 Bud . et

Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE C + D4 0.00 0.00 0.0%










Revolving Cash 9711

Stores 9712


All Others 9719









0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

OMO OMO OM%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00

0.00



July 1 Budget (Single Adoption) Child Development Fund


Form 12





Cafeteria Special Revenue Fund




Percent Difference

A. REVENUES


2) Federal Revenue 8100-8299 5,813,548.00 5,653,949.00 -2.7%



5 TOTAL, REVENUES

368,582.00 370,648.00 0.6%

3,389,394.00 3,505,408.00 3.4%

9,571,524.00 9,530,005.00 -0.4%

B. EXPENDITURES









9 TOTAL EXPENDITURES

0.00 0.00 0.0%

2,662,570.92 3,046,946.00 14.4%

1,273,733.60 1,310,764.00 2.9%

4,514,945.00 4,429,256.00 -1.9%

152,790.00 208,091.00 36.2%

11,000.00 42,000.00 281.8%

0.00 0.00 0.0%

431,975.00 322,701.00 -25.3%

9 047 014.52 9,359,758.00 3.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - 89) 524,509.48 170,247.00 -67.5%





b) Uses 7630-7699



0.00 0.00 0.0%

470,000.00 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

(470,000.00) 0.00 -100.0%



July 1 Budget (Single Adoption) Cafeteria Special Revenue Fund


Form 13



Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 54 509.48

79,218.15

170 247.00

133,727.63

212.3%

68.8%




c) As of July 1 - Audited (Fla + F1 b)





Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

79,218.15 133,727.63 68.8%

0.00 0.00 0.0%

79,218.15 133,727.63 68.8%

133,727.63 303,974.63 127.3%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

133,727.63

303,974.63




43 69666 0000000 Banta Clara County Expenditures by Object Form 13

Descri tion Resource Codes Object Codes 2005/06


Percent Difference

G. ASSETS . 1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00




10 TOTAL ASSETS 0.00

California Dept of Education . —




Form 13



Percent Difference

H. LIABILITIES








I. FUND EQUITY






Description Resource Codes

0000

All Other

Object Codes

8091


0.00

2006/07 Budget

0.00

Percent Difference

0.0%







8091 0.00 0.00 0.0%

8099 0.00 0.00 0.0%

0.00 0.00 0.0%

FEDERAL REVENUE



TOTAL FEDERAL REVENUE

8220

8290

5,813,548.00 5,653,949.00 -2.7%

0.00 0.00 0.0%

5 813,548.00 5,653,949.00 -2.7%

OTHER STATE REVENUE




8520

8590

368,582.00 370,648.00 0.6%

0.00 0.00 0.0%

368,582.00

0.00

370 648.00

0.00

0.6%

0.0%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales

Leases and Rentals

Interest


Fees and Contracts


Other Local Revenue



8631

8634

8650

8660

8662

8677

8699

3,170,459.00 3,248,901.00 2.5%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

218,935.00 256,507.00 17.2%

3,389,394.00 3,505,408.00 3.4%

TOTAL, REVENUES 9,571,524.00 9,530,005.00 -0.4%





Form 13



Percent Difference





CLASSIFIED SALARIES






2,044,479.81 2,362,805.00 15.6%

352,403.63 371,461.00 5.4%

265,687.48 312,680.00 17.7%

0.00 0.00 0.0%

2,662,570.92 3,046,946.00 14.4%

EMPLOYEE BENEFITS

STRS 3101-3102

PERS 3201-3202









0.00 0.00 0.0%

187,377.94 221,132.00 18.0%

157,731.64 232,569.00 47.4%

781,747.34 654,976.00 -16.2%

9,289.02 1,517.00 -83.7%

50,576.84 74,642.00 47.6%

6,811.79 7,877.00 15.6%

80,199.03 118,051.00 47.2%

0.00 0.00 0.0%

1,273,733.60 1,310,764.00 2.9%

BOOKS AND SUPPLIES




Food 4700


0.00 0.00 0.0%

404,367.35 404,367.00 0.0%

160,219.00 160,219.00 0.0%

3,950,358.65 3,864,670.00 -2.2%

4,514,945.00 4,429,256.00 -1.9%

California Dept of Education _ .

an Jose Unified ;anta Clara County



Form 13

DescripIL:n ..1 Resource Codes Object Codes 2005/06


10,780.00

Percent Difference

0.0%


Travel and Conferences 5200 10,780.00








Communications 5900


0.00 0.00 0.0%

0.00 0.00 0.0%

98,396.00 105,032.00 6.7%

0.00 0.00 0.0%

(12,896.00) 35,769.00 -377.4%

51,410.00 51,410.00 0.0%

5,100.00 5,100.00 0.0%

152,790.00 208,091.00 36.2%

CAPITAL OUTLAY


Equipment 6400



0.00 0.00 0.0%

7,000.00 29,452.00 320.7%

4,000.00 12,548.00 213.7%

11,000.00 42,000.00 281.8%


Debt Service




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

C`nilfnrnin nont of Fr1i ir2tinn






322,701.00

Percent Difference

-25.3%






431,975.00

0.00 0.00 0.0%

0.00 0.00 0.0%

431,975.00 322,701.00 -25.3%

TOTAL, EXPENDITURES 9,047,014.52 9,359,758.00 3.5%

INTERFUND TRANSFERS


From: General Fund 8916



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%




470,000.00 0.00 -100.0%

470,000.00 0.00 -100.0%







Percent Difference

OTHER SOURCES/USES

SOURCES

Other Sources






(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

USES



(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

CONTRIBUTIONS






0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (470,000.00) 0.00 -100.0%





Form 13

,Description Function Codes

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999

Object Codes

8010-8099


0.00

2006/07 Bud•et

0.00

Percent Difference

0.0%

A. REVENUES


2) Federal Revenues



5) TOTAL, REVENUES

8100-8299 5,813,548.00 5,653,949.00 -2.7%

8300-8599

8600-8799

Except 7610-7699

368,582.00 370,648.00 0.6%

3,389,394.00 3,505,408.00 3.4%

9,571,524.00

0.00

9 530 005.00

0.00

-0.4%

0.0%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


0.00 0.00 0.0%

8,615,039.52 9,037,057.00 4.9%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

431,975.00 322,701.00 -25.3%

0.00 0.00 0.0%

0.00 0.00 0.0%

9 047 014.52 9,359,758.00 3.5%




b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

470,000.00 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

470 000.00 0.00 -100.0%







Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 54,509 48

79,218.15

170 247.00

133 727.63

212.3%

68.8%










Revolving Cash 9711

Stores 9712


All Others 9719


Legally Restricted Balance 9740

b) Designated Amounts







0.00 0.00 0.0%

79,218.15 133,727.63 68.8%

0.00 0.00 0.0%

79,218.15 133,727.63 68.8%

133,727.63 303,974.63 127.3%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

133,727.63

303 974 63




43 69666 0000000 Santa Clara County Exhibit: Legally Restricted Balance Detail (Object 9740) Form 13





Deferred Maintenance Fund


Descri .tion Resource Codes Object Codes 2005/06


Percent Difference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5 TOTAL, REVENUES

1,282,177.00 1,282,177.00 0.0%

250,000.00 250,000.00 0.0%

1,532 177.00 1,532,177.00 0.0%

B. EXPENDITURES










0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

5,000.00 5,000.00 0.0%

100,000.00 500,000.00 400.0%

500,000.00 1,571,000.00 214.2%

0.00 0.00 0.0%

0.00 0.00 0.0%

605,000.00 2,076,000.00 243.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 927,177.00 (543,823.00) -158.7%





b) Uses 7630-7699



1,343,411.00 1,370,742.00 2.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

1,343,411.00 1,370,742.00 2.0%



July 1 Budget (Single Adoption) Deferred Maintenance Fund


Form 14



Percent Difference


BALANCE (C + D4) 2,270,588.00

8,855,485.85

826,919.00

11,126,073.85

-63.6%

25.6%









Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

8,855,485.85 11,126,073.85 25.6%

0.00 0.00 0.0%

8,855,485.85 11,126,073.85 25.6%

11,126,073.85 11,952,992.85 7.4%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

11,126,073.85

11,952,992.85


July 1 Budget (Single Adoption) an Jose Unified Deferred Maintenance Fund 43 69666 0000000

;ante Clara County Expenditures by Object Form 14



Percent Difference

G. ASSETS .



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY

Ending Fund Balance, June 30 must a ree with line F2 G10 - H7 0.00





Form 14



Percent Difference

OTHER STATE REVENUE

Deferred Maintenance Allowance 8540



1,282,177.00 1,282,177.00 0.0%

0.00 0.00 0.0%

1 282 177.00 1 282 177.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660


Other Local Revenue




0.00 0.00 0.0%

250,000.00 250,000.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

250,000.00 250,000.00 0.0%

TOTAL, REVENUES 1,532,177.00 1,532,177.00 0.0%







Percent Difference

CLASSIFIED SALARIES




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102

PERS 3201-3202









0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

BOOKS AND SUPPLIES





0.00 0.00 0.0%

0.00 0.00 0.0%

5,000.00 5,000.00 0.0%

5,000.00 5,000.00 0.0%







Percent Difference








0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

100,000.00 500,000.00 400.0%

100,000.00 500,000.00 400.0%

CAPITAL OUTLAY

Land 6100



Equipment 6400



0.00 0.00 0.0%

0.00 0.00 0.0%

500,000.00 1,571,000.00 214.2%

0.00 0.00 0.0%

0.00 0.00 0.0%

500,000.00 1,571,000.00 214.2%


Debt Service




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%




0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, EXPENDITURES 605,000.00 2,076,000.00 243.1%


July 1 Budget (Single Adoption) Tan Jose Unified


43 69666 0000000 Tanta Clara County Expenditures by Object Form 14



Percent Difference

INTERFUND TRANSFERS


From: General, Special Reserve, & Building Funds 8915 1,343,411.00 1,370,742.00 2.0%

(a) TOTAL, INTERFUND TRANSFERS IN 1,343,411.00 1,370,742.00 2.0%




0.00 0.00 0.0%

0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources





(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

USES



(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

CONTRIBUTIONS





0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) 1,343,411.00 1,370,742.00 2.0%





Form 14

Descri .tion Function Codes Ob'ect Codes 2005/06


Percent Difference

A. REVENUES


2) Federal Revenues



5) TOTAL REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 0.00 0.00 0.0%

8300-8599 1,282,177.00 1,282,177.00 0.0%

8600-8799 250 000.00 250,000.00 0.0%

1,532,177.00

0.00

1,532,177.00

0.00

0.0%

0.0%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

605,000.00 2,076,000.00 243.1%

0.00 0.00 0.0%

605,000.00 2,076,000.00 243.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 927,177.00 (543,823.00) -158.7%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

1,343,411.00 1,370,742.00 2.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

1,343,411.00 1,370,742.00 2.0%







Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4 2,270,588.00 826,919.00 -63.6%










Revolving Cash 9711

Stores 9712


All Others 9719









8,855,485.85 11,126,073.85 25.6%

0.00 0.00 0.0%

8,855,485.85 11,126,073.85 25.6%

0.00 0.00 0.0%

8,855,485.85 11,126,073.85 25.6%

11,126,073.85 11,952,992.85 7.4%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

11,126,073.85

11,952,992.85





Form 14





Special Reserve Fund for Other Than Capital Outlay Projects



Estimated Actuals

0.00

2006/07 Budget

0.00

Percent Difference

0.0%

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES

0.00 0.00 0.0%

300,000.00 350,000.00 16.7%

300,000.00 350,000.00 16.7%

B. EXPENDITURES










0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 300,000.00 350,000.00 16.7%





b) Uses 7630-7699



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%



July 1 Budget (Single Adoption) Special Reserve Fund for Other Than Capital Outlay Projects


Form 17



350,000.00

Percent Difference


BALANCE (C + D4) 300 000.00









Revolving Cash 9711

Stores 9712


All Others 9719








9,873,446.67 10, 73,446.67 3.0%

0.00 0.00 0.0%

9,873,446.67 10 173,446.67 3.0%

0.00 0.00 0.0%

9,873,446.67 10,173,446.67 3.0%

10,173,446.67 10,523,446.67 3.4%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

10,173,446.67

10 523 446.67







Percent Difference

G. ASSETS .

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00




10) TOTAL, ASSETS aoo

H. LIABILITIES








I. FUND EQUITY






Form 17



Percent Difference

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Interest 8660 300,000.00 350,000.00 16.7%

Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 300,000.00 350,000.00 16.7%

TOTAL, REVENUES 300,000.00 350,000.00 16.7%


July 1 Budget (Single Adoption) an Jose Unified


43 69666 0000000 ;anta Clara County Expenditures by Object Form 17



Percent Difference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%







0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

USES


(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d) 0.00 0.00 0.0%





Form 17 ,



Percent Difference

A. REVENUES


2) Federal Revenues



5 TOTAL REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 0.00 0.00 0.0%

8300-8599 0.00 0.00 0.0%

8600-8799 300,000.00 350,000.00 16.7%

300,000.00 350,000.00 16.7%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 300,000.00

0.00

350,000.00

0.00

16.7%

0.0%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%



Special Reserve Fund for Other Than Capital Outlay Projects 43 69666 0000000 Santa Clara County Expenditures by Function Form 17

Description Function Codes Ob'ect Codes 2005/06

Estimated Actuals 2006/07 Bud1et

Percent Difference


BALANCE (C + D4) 300 000.00 350 000.00 16.7%



a) As of July 1 - Unaudited

b) Audit Adjustments


d) Other Restatements




Revolving Cash

Stores

Prepaid Expenditures

All Others

General Reserve

Legally Restricted Balance b) Designated Amounts

Designated for Economic Uncertainties


Investments and Cash in County Treasury

Other Designations (by Resource/Object)

c) Undesignated Amount

d) Unappropriated Amount

9791

9793

9795

9711

9712

9713

9719

9730

9740

9770

9775

9780

9790

9790

9,873,446.67 e 3.0%

0.00 e e e 0.0%

9,873,446.67 e 3.0%

0.00 e e e 0.0%

9,873,446.67 e 3.0%

10,173,446.67 e 3.4%

0.00 e e e 0.0%

0.00 a ee 0.0%

0.00 e e e 0.0%

0.00 e e e 0.0%

0.00 e e e 0.0%

0.00 e e e 0.0%

0.00 e e e 0.0%

0.00 e e e 0.0%

0.00 e e e 0.0%

10,173,446.67

Califomia Dept of Education _ . —




Form 17





Special Reserve Fund for Postemployment Benefits

43 69666 0000000

Santa Clara County Expenditures by Object Form 20



Percent Difference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

B. EXPENDITURES










0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%



1) interfund Transfers a) Transfers In 8910-8929



b) Uses 7630-7699



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

California Deot of Education


July 1 Budget (Single Adoption) Special Reserve Fund for Postemployment Benefits


Form 20


Estimated Actuals

0.00

2006/07 Budget

0.00

Percent Difference


BALANCE (C + D4)









Revolving Cash 9711

Stores 9712


All Others 9719








0.00 882,530.46 New

0.00 0.00 0.0%

0.00 882,530.46 New

882,530.46 0.00 -100.0%

882,530.46 882,530.46 0.0%

882,530.46 882,530.46 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

882,530.46

882,530.46





2005/06 2006/07 Percent Description Resource Codes Object Codes Estimated Actuals Budget Difference

G. ASSETS 1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) G10 - H7) 0.00

Califnmia rent of Fdiiratinn




Form 20



Percent Difference

OTHER LOCAL REVENUE

Other Local Revenue

Interest 8660



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%








Percent Difference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%







0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

USES


(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%






Form 20

Descri n Function Codes Object Codes 2005/06


Percent Difference

A. REVENUES


2) Federal Revenues



5 TOTAL REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 0.00 0.00 0.0%

8300-8599 0.00 0.00 0.0%

8600-8799 0.00 0.00 0.0%

0.00 0.00 0:0%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

40004999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%




b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%







Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0%










Revolving Cash 9711

Stores 9712


All Others 9719









0.00 882,530.46 New

0.00 0.00 0.0%

0.00 882,530.46 New

882,530.46 0.00 -100.0%

882,530.46 882,530.46 0.0%

882,530.46 882,530.46 0.0%

0.00 0.00 0.0%

OMO 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 OMO 0.0%

0.00 0.00 OM%

0.00 0.00 0.0%

0.00 0.00 0.0%

882,530.46

882 530 46





Form 20

Resource Description

2005/06 2006/07 Estimated Actuals Budget



July 1 Budget (Single Adoption) -3an Jose Unified Building Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 21

Description Resource Codes Object Codes

8010-8099


0.00

2006/07 Budget

0.00

Percent Difference

0.0%

A. REVENUES


2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

5) TOTAL, REVENUES

8100-8299 0.00 0.00 0.0%

8300-8599 0.00 0.00 0.0%

8600-8799 7,063,882.00 7,975,460.00 12.9%

7,063 882.00 7,975,460.00 12.9%

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect/Direct

Support Costs)

8) Transfers of Indirect/Direct Support Costs


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299,

7400-7499

7300-7399

0.00 0.00 0.0%

1,624,481.77 1,656,970.00 2.0%

640,501.37 687,728.00 7.4%

3,405,007.88 3,844,162.11 12.9%

3,737,450.00 7,281,874.00 94.8%

107,410,314.40 101,720,538.00 -5.3%

1,500,415.00 1,287,575.00 -14.2%

0.00 0.00 0.0%

118,318,170.42 116,478,847.11 -1.6%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (111,254,288.42) (108,503,387.11) -2.5%



a) Transfers In

b) Transfers Out


a) Sources

b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

6,803,093.55 7,132,613.00 4.8%

1,404,654.11 1,370,742.00 -2.4%

176,865,662.99 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

182,264,102.43 5,761,871.00 -96.8%



Building Fund

43 69666 000000C Santa Clara County Expenditures by Object Form 21



Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 71,009,814 01

141,260,189.03

(102 741 516 11)

212,270,003.04

-244.7%

50.3%









Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

141,260,189.03 212,270,003.04 50.3%

0.00 0.00 0.0%

141,260,189.03 212,270,003.04 50.3%

212,270,003.04 109,528,486.93 -48.4%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

aoo aoo 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

212,270,003.04

109,528,486.93

California Dept of Education cnrs Pinnnriml gisannrtinn Cnfht.,nre. _ ,nng n

July 1 Budget (Single Adoption) San Jose Unified Building Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 21



Percent Difference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY

Ending Fund Balance, June 30

(must agree with line F2) (G10 - H7) 0.00



Building Fund

43 69666 000000( Santa Clara County Expenditures by Object Form 2'



Percent Difference

FEDERAL REVENUE

FEMA 8281



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

OTHER STATE REVENUE







0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%



Building Fund


DescriesT Resource Codes Object Codes 2005/06


Percent Difference

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes


Unsecured Roll 8616




Other 8622




Interest 8660


Other Local Revenue




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

3,402,214.00 4,174,460.00 22.7%

3,162,500.00 3,651,000.00 15.4%

0.00 0.00 0.0%

499,168.00 150,000.00 -69.9%

0.00 0.00 0.0%

7,063,882.00 7,975,460.00 12.9%

TOTAL, REVENUES 7,063,882.00 7,975,460.00 12.9%





67,056.00

Percent Difference

-39.9%

CLASSIFIED SALARIES

Classified Support Salaries

Classified Supervisors' and Administrators' Salaries

Clerical, Technical and Office Salaries

Other Classified Salaries


2200 111,640.00

2300 880,665.47 970,017.00 10.1%

2400 632,176.30 619,897.00 -1.9%

2900 0.00 0.00 0.0%

1 624 481.77 1 656,970.00 2.0%

EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare/Alternative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation

Retiree Benefits

PERS Reduction

Other Employee Benefits


3101-3102

3201-3202

3301-3302

3401-3402

3501-3502

3601-3602

3701-3702

3801-3802

3901-3902

0.00 0.00 0.0%

138,019.58 151,045.00 9.4%

114,619.20 124,938.00 9.0%

275,695.61 301,037.00 9.2%

6,892.14 828.00 -88.0%

37,342.97 40,596.00 8.7%

4,913.46 4,593.00 -6.5%

63,018.41 64,691.00 2.7%

0.00 0.00 0.0%

640,501.37 687,728.00 7.4%

BOOKS AND SUPPLIES

Books and Other Reference Materials

Materials and Supplies

Noncapitalized Equipment


4200

4300

4400

0.00 0.00 0.0%

232,000.00 50,000.00 -78.4%

3,173,007.88 3,794,162.11 19.6%

3,405,007.88 3,844,162.11 12.9%


Travel and Conferences

Insurance

Operations and Housekeeping Services

Rentals, Leases, Repairs, and Noncapitalized Improvements

Transfers of Direct Costs

Transfers of Direct Costs - Interfund

5200

5400 - 5450

5500

5600

5710

5750

6,000.00 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

715,000.00 0.00 -100.0%

0.00 0.00 0.0%

73,552.00 74,874.00 1.8%

California Dept of Education SACS Finanrial Rannrtinn Rnftwnra - 9nnn 1 n




7,207,000.00

Percent Difference

146.6%

Professional/Consulting Services and

Operating Expenditures 5800 2,922,898.00

Communications 5900 20,000.00 0.00 -100.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 3,737,450.00 7,281,874.00 94.8%

CAPITAL OUTLAY

Land 6100



Books and Media for New School Libraries

or Major Expansion of School Libraries 6300

Equipment 6400



10,000.00 0.00 -100.0%

0.00 0.00 0.0%

107,400,314.40 101,720,538.00 -5.3%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

107,410,314.40 101,720,538.00 -5.3%


Other Transfers Out


Debt Service

Repayment of State School Building Fund

Aid - Proceeds from Bonds 7435




0.00 0.00 0.0%

0.00 0.00 0.0%

825,415.00 587,575.00 -28.8%

675,000.00 700,000.00 3.7%

1,500,415.00 1,287,575.00 -14.2%


California Dept of Education - , -


Building Fund




Percent Difference

INTERFUND TRANSFERS




6,803,093.55 7,132,613.00 4.8%

6,803,093.55 7,132,613.00 4.8%


To: State School Building Fund/

County School Facilities Fund 7613




0.00 0.00 0.0%

0.00 0.00 0.0%

1,404,654.11 1,370,742.00 -2.4%

1,404,654.11 1,370,742.00 -2.4%





Percent Difference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 170,420,662.99 0.00 -100.0%










c TOTAL SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

6,445,000.00 0.00 -100.0%

176 865 662.99 0.00 -100.0%

USES



(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

CONTRIBUTIONS




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 182,264,102.43 5,761,871.00 -96.8%


July 1 Budget (Single Adoption) San Jose Unified Building Fund 43 69666 000000C Santa Clara County Expenditures by Function Form 21

Descri .tion Function Codes Object Codes 2005/06

Estimated Actuals 2006/07 Bud a et

Percent Difference

A. REVENUES


2) Federal Revenues



5) TOTAL, REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 0.00 0.00 0.0%

8300-8599 0.00 0.00 0.0%

8600-8799 7,063,882.00 7,975,460.00 12.9%

7,063,882.00 7,975,460.00 12.9%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

116,817,755.42 115,191,272.11 -1.4%

1,500,415.00 1,287,575.00 -14.2%

118 318,170.42 116 478 847 11 -1.6%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (111,254,288.42) (108,503,387.11) -2.5%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

6,803,093.55 7,132,613.00 4.8%

1,404,654.11 1,370,742.00 -2.4%

176,865,662.99 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

182,264,102.43 5,761,871.00 -96.8%



Building Fund




Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 71,009,814.01 (102,741,516.11) -244.7%








2) Ending Balance, June 30 (E + El e)


Revolving Cash 9711

Stores 9712


All Others 9719








d Una.. o• hated Amount 9790

141,260,189.03 212,270,003.04 50.3%

0.00 0.00 0.0%

141,260,189.03 212,270,003.04 50.3%

0.00 0.00 0.0%

141,260,189.03 212,270,003.04 50.3%

212,270,003.04 109,528,486.93 -48.4%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

212,270,003.04

109 528 486.93

California Dent of Education


July 1 Budget (Single Adoption) Building Fund


Form 21

2005/06 2006/07

Resource Description Estimated Actuals Budget



July 1 Budget (Single Adoption) an Jose Unified Capital Facilities Fund 43 69666 0000000




Percent Difference

A. REVENUES


2) Federal Revenue



5 TOTAL REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 0.00 0.00 0.0%

8300-8599 0.00 0.00 0.0%

8600-8799 4,535,000.00 3,540,000.00 -21.9%

4,535,000.00 3 540 000.00 -21.9%

B. EXPENDITURES






6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect/Direct Support Costs)



1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

0.00 0.00 0.0%

25,840.78 26,648.00 3.1%

12,167.14 12,126.00 -0.3%

0.00 0.00 0.0%

76,999.00 25,000.00 -67.5%

300,000.00 500,000.00 66.7%

0.00 0.00 0.0%

0.00 0.00 0.0%

415,006.92 563,774.00 35.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 4,119,993.08 2,976,226.00 -27.8%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

3,200,000.00 2,600,000.00 -18.8%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

(3,200,000.00) (2,600,000.00) -18.8%



July 'I Budget (Single Adoption) Capital Facilities Fund Expenditures by Object

43 69666 0000000 Form 25

Description Resource Codes 01Yect Codes 2005/06


Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 919,993.08

744,898.90

376,226.00

1,664,891.98

-59.1%

123.5%




c) As of July 1 - Audited (Eta + F1 b)





Revolving Cash 9711

Stores 9712


All Others 9719


Legally Restricted Balance 9740

b) Designated Amounts





d Una ro riated Amount 9790

0.00 0.00 0.0%

744,898.90 1,664,891.98 123.5%

0.00 0.00 0.0%

744,898.90 1,664,891.98 123.5%

1,664,891.98 2,041,117.98 22.6%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00= 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

1,664,891.98

2 041 117.98


July 1 Budget (Single Adoption) San Jose Unified Capital Facilities Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 25

2005/06 2006/07 Percent Description Resource Codes Object Codes Estimated Actuals Budget Difference

G. ASSETS



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES







7.) TOTAL LIABILITIES 0.00

I. FUND EQUITY

Ending Fund Balance, June 30

,must agree with line F2) (G10 - H7) 0.00


July 1 Budget (Single Adoption) San Jose Unified Capital Facilities Fund 43 69666 000000C Santa Clara County Expenditures by Object Form 2E

Descrietion Resource Codes Ob'ect Codes 2005/06


0.00

Percent Difference

0.0%

OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00



TOTAL OTHER STATE REVENUE

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes


Unsecured Roll 8616




Other 8622



Interest 8660


Fees and Contracts

Mitigation/Developer Fees 8681

Other Local Revenue




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%,

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

35,000.00 40,000.00 14.3%

0.00 0.00 0.0%

4,500,000.00 3,500,000.00 -22.2%

0.00 0.00 0.0%

0.00 0.00 0.0%

4,535,000.00 3,540,000.00 -21.9%

TOTAL, REVENUES 4,535,000.00 3,540,000.00 -21.9%


July1 Budget (Single Adoption) tan Jose Unified Capital Facilities Fund 43 69666 0000000 Tanta Clara County Expenditures by Object Form 25



Percent Difference




CLASSIFIED SALARIES






0.00 0.00 0.0%

0.00 0.00 0.0%

25,840.78 26,648.00 3.1%

0.00 0.00 0.0%

25,840.78 26,648.00 3.1%

EMPLOYEE BENEFITS

STRS 3101-3102

PERS 3201-3202









0.00 0.00 0.0%

2,293.30 2,429.00 5.9%

1,913.77 2,038.00 6.5%

5,459.32 5,865.00 7.4%

117.27 13.00 -88.9%

584.09 653.00 11.8%

88.66 88.00 -0.7%

1,710.73 1,040.00 -39.2%

0.00 0.00 0.0%

12,167.14 12,126.00 -0.3%

BOOKS AND SUPPLIES






0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%



July 1 Budget (Single Adoption) Capital Facilities Fund Expenditures by Object

43 69666 0000000 Form 25

Descriell:9 Resource Codes Object Codes 2005/06


Percent Difference



Insurance 5400 - 5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.0%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%


Communications 5900


76,999.00 25,000.00 -67.5%

0.00 0.00 0.0%

76,999.00 25 000.00 -67.5%

CAPITAL OUTLAY

Land 6100




Equipment 6400



0.00 0.00 0.0%

0.00 0.00 0.0%

300,000.00 500,000.00 66.7%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

300,000.00 500,000.00 66.7%


Other Transfers Out


Debt Service




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%




0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, EXPENDITURES 415,006.92 563,774.00 35.8%


July 1 Budget (Single Adoption) San Jose Unified Capital Facilities Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 25


Estimated Actuals

0.00

2006/07 Budget

0.00

Percent Difference

0.0%

INTERFUND TRANSFERS








0.00 0.00 0.0%

3,200,000.00 2,600,000.00 -18.8%

3,200,000.00 2,600,000.00 -18.8%

California Dept of Education — —


July 1 Budget (Single Adoption) Capital Facilities Fund Expenditures by Object

43 69666 0000000 Form 25


Estimated Actuals

0.00

2006/07 Budget

0.00

Percent Difference

0.0%

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources








(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

USES



(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

CONTRIBUTIONS




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (3,200,000.00) (2,600,000.00) -18.8%


July 1 Budget (Single Adoption) San Jose Unified Capital Facilities Fund 43 69666 0000000 Santa Clara County Expenditures by Function Form 25



Percent Difference

A. REVENUES


2) Federal Revenues



5) TOTAL REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 0.00 0.00 0.0%

8300-8599 0.00 0.00 0.0%

8600-8799 4,535,000.00 3,540,000.00 -21.9%

4,535,000.00 3,540,000.00 -21.9%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

415,006.92 563,774.00 35.8%

0.00 0.00 0.0%

415,006.92 563,774.00 35.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 4,119,993.08 2,976 226.00 -27.8%



b) Transfers Out


b) Uses

3) Contributions •


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

3,200,000.00 2,600,000.00 -18.8%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

(3,200,000.00) (2,600,000.00) -18.8%



July 1 Budget (Single Adoption) Capital Facilities Fund


Form 25


Estimated Actuals

919,993.08

2006/07 Budget

376,226.00

Percent Difference

-59.1% E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)



a) As of July 1 - Unaudited 9791 744,898.90 1,664,891.98 123.5%







Revolving Cash 9711

Stores 9712


All Others 9719








d Una.. ro. dated Amount 9790

0.00 0.00 0.0%

744,898.90 1,664,891.98 123.5%

0.00 0.00 0.0%

744,898.90 1,664,891.98 123.5%

1,664,891.98 2,041,117.98 22.6%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

1,664,891.98

2 041 117.98



Capital Facilities Fund





July 1 Budget (Single Adoption) San Jose Unified County School Facilities Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 35



Percent Difference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5 TOTAL REVENUES

115,000.00 50,000.00 -56.5%

115,000.00 50 000.00 -56.5%

B. EXPENDITURES










0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%




a) Transfers In 8910-8929



a) Sources 8930-8979

b) Uses 7630-7699



0.00 0.00 0.0%

3,600,000.00 4,532,613.00 25.9%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

(3,600,000.00) (4,532,613.00) 25.9%



July 1 Budget (Single Adoption) County School Facilities Fund


Form 35



Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE LC + D4) (3,485,000.00) 4 482 613.00) 28.6%









Revolving Cash 9711

Stores 9712


All Others 9719








7,967,612.82 4,482,612.82 -43.7%

0.00 0.00 0.0%

7,967,612.82 4,482,612.82 -43.7%

0.00 0.00 0.0%

7,967,612.82 4,482,612.82 -43.7%

4,482,612.82 (0.18) -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

4,482,612.82

(0.18)


July 1 Budget (Single Adoption) 3an Jose Unified County School Facilities Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 35



Percent Difference

G. ASSETS . 1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








1. FUND EQUITY




County School Facilities Fund




Percent Difference

FEDERAL REVENUE


TOTAL FEDERAL REVENUE

0.00 0.00 0.0%

0.00 0.00 0.0%

OTHER STATE REVENUE





0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

OTHER LOCAL REVENUE



Interest 8660


Other Local Revenue




0.00 0.00 0.0%

0.00 0.00 0.0%

115,000.00 50,000.00 -56.5%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

115,000.00 50,000.00 -56.5%

TOTAL, REVENUES 115 000.00 50 000.00 -56.5%







Percent Difference

CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 0.00 0.0%





0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102

PERS 3201-3202









0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

BOOKS AND SUPPLIES





0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%





Form 35



Percent Difference



Insurance 5400 - 5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.0%




Communications 5900


0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100




Equipment 6400



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%


Other Transfers Out



To JPAs 7213


Debt Service




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%







Estimated Actuals

0.00

2006/07 Budget

0.00

Percent Difference

0.0%

INTERFUND TRANSFERS


To: State School Building Fund/ County School Facilities Fund From: All Other Funds 8913



0.00 0.00 0.0%

0.00 0.00 0.0%





0.00 0.00 0.0%

3,600,000.00 4,532,613.00 25.9%

3,600,000.00 4,532,613.00 25.9%

California Dept of Education • —

July 1 Budget (Single Adoption) San Jose Unified County School Facilities Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 35


Estimated Actuals

0.00

2006/07 Budget

0.00

Percent Difference

0.0%

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources








(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

USES


(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

CONTRIBUTIONS





0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (3,600,000.00) (4,532,613.00) 25.9%


July 1 Budget (Single Adoption) San Jose Unified County School Facilities Fund 43 69666 0000000 Santa Clara County Expenditures by Function Form 35



Percent Difference

A. REVENUES


2) Federal Revenues



5 TOTAL REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 0.00 0.00 0.0%

8300-8599 0.00 0.00 0.0%

8600-8799 115,000.00 50,000.00 -56.5%

115,000.00 50,000.00 -56.5%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%




b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

3,600,000.00 4,532,613.00 25.9%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

(3,600,000.00) 4 532,613.00) 25.9%




Expenditures by Function 43 69666 000000(

Form 3f



Percent Difference

28.6%

-43.7%

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (3,485,000.00)

7,967,612.82

(4 482 613 00)

4,482,612.82










Revolving Cash 9711

Stores 9712


All Others 9719









0.00 0.00 0.0%

7,967,612.82 4,482,612.82 -43.7%

0.00 0.00 0.0%

7,967,612.82 4,482,612.82 -43.7%

4,482,612.82 (0.18) -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

o.00 o.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

4,482,612.82

(0.18)





Form 35

2005/06 2006/07




July 1 Budget (Single Adoption) Ban Jose Unified

Bond Interest and Redemption Fund

43 69666 0000000 Banta Clara County Expenditures by Object Form 51



0.00

Percent Difference

0.0%

A. REVENUES


2) Federal Revenue



5) TOTAL , REVENUES

8010-8099 0.00

8100-8299 0.00 0.00 0.0%

8300-8599 241,997.00 241,997.00 0.0%

8600-8799 23,187,975.00 22,716,764.00 -2.0%

23,429,972.00 22 958 761.00 -2.0%

B. EXPENDITURES






6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect/Direct Support Costs)



1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

26,019,756.00 23,019,756.00 -11.5%

0.00 0.00 0.0%

26,019,756.00 23,019,756.00 -11.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (2,589,784.00) (60,995.00) -97.6%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%



July 1 Budget (Single Adoption) Bond Interest and Redemption Fund

Expenditures by Object 43 69666 000000C

Form 51



Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 2 589 784.00 60 995.00 -97.6%


1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 18,361,455.00 15,771,671.00 -14.1%


c) As of July 1 - Audited (F1 a + F1 b)





Revolving Cash 9711

Stores 9712


All Others 9719








0.00 0.00 0.0%

18,361,455.00 15,771,671.00 -14.1%

0.00 0.00 0.0%

18,361,455.00 15,771,671.00 -14.1%

15,771,671.00 15,710,676.00 -0.4%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

15,771,671.00

15,710,676.00

California Dept of Education - . .

July 1 Budget (Single Adoption) an Jose Unified Bond Interest and Redemption Fund 43 69666 0000000




Percent Difference

G. ASSETS



b) in Banks 9120 0.00








6) Stores 9320 0.00




1 0 TOTAL, ASSETS 0.00

H. LIABILITIES








I. FUND EQUITY



an Jose Unified Banta Clara County



Form 51

1



Percent Difference

FEDERAL REVENUE



OTHER STATE REVENUE




TOTAL OTHER STATE REVENUE

241,997.00 241,997.00 0.0%

0.00 0.00 0.0%

241,997.00 241 997.00 0.0%

OTHER LOCAL REVENUE


Secured Roll 8611

Unsecured Roll 8612




Interest 8660


Other Local Revenue




20,491,532.00 20,491,532.00 0.0%

1,728,647.00 1,728,647.00 0.0%

(7,154.00) (7,154.00) 0.0%

840,410.00 369,199.00 -56.1%

0.00 0.00 0.0%

134,540.00 134,540.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

23,187,975.00 22,716,764.00 -2.0%

TOTAL, REVENUES 23 429 972.00 22 958 761.00 -2.0%







Percent Difference


Debt Service

Bond Redemptions 7433

Bond Interest and Other Service Charges 7434




16,890,000.00 13,890,000.00 -17.8%

9,129,756.00 9,129,756.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

26,019,756.00 23,019,756.00 -11.5%







Estimated Actuals

0.00

2006/07 Budget

0.00

Percent Difference

0.0%

INTERFUND TRANSFERS





To: General Fund 7614



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources




(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

USES



(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%


California Dept of Education care P;nnnnini nnne






Percent Difference

A. REVENUES


2) Federal Revenues



5 TOTAL REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299

8300-8599

8600-8799

0.00 0.00 0.0%

241,997.00 241,997.00 0.0%

23,187,975.00 22,716,764.00 -2.0%

23,429,972.00 22,958,761.00 -2.0%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00: 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

26,019,756.00 23,019,756.00 -11.5%

26 019 756 00 23,019 756.00 -11.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (2,589,784.00) (60,995.00) -97.6%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%





Form 51

Descrietim Function Codes Object Codes 2005/06


Percent Difference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (2589,784.00) (60,995.00) -97.6%





c) As of July 1 - Audited (F1 a + Fib)





Revolving Cash 9711

Stores 9712


All Others 9719









18,361,455.00 15,771,671.00 -14.1%

0.00 0.00 0.0%

18,361,455.00 15,771,671.00 -14.1%

0.00 0.00 0.0%

18,361,455.00 15,771,671.00 -14.1%

15,771,671.00 15,710,676.00 -0.4%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

15,771,671.00

15,710,676.00





Form 51

2005/06 2006/07





Tax Override Fund




Percent Difference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES ,

0.00 0.00 0.0%

0.00 0.00 0.0%

B. EXPENDITURES










0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%






b) Uses 7630-7699



0.00 0.00 0.0%

3,093.55 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

(3,093.55) 0.00 -100.0%



July 1 Budget (Single Adoption) Tax Override Fund


Form 53



Percent Difference


3,093.55

0.00

0.00

-100.0%

-100.0%




c) As of July 1 - Audited (Fla + Flb)





Revolving Cash 9711

Stores 9712


All Others 9719







d Una . •ro. dated Amount 9790

0.00 0.00 0.0%

3,093.55 0.00 -100.0%

0.00 0.00 0.0%

3,093.55 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 am

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00

0.00



Tax Override Fund




Percent Difference

G. ASSETS 1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY






Form 53



Percent Difference

FEDERAL REVENUE



OTHER STATE REVENUE





0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

OTHER LOCAL REVENUE


Secured Roll 8611

Unsecured Roll 8612





Interest 8660


Other Local Revenue



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%




Tax Override Fund




Percent Difference


Debt Service

State School Building Repayment 7432

Payments to Original District for Acquisition of Property 7436




0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%






Form 53

I

Description Resource Codes Oliect Codes 2005/06


Percent Difference

INTERFUND TRANSFERS




0.00 0.00 0.0%

0.00 0.00 0.0%




3,093.55 0.00 -100.0%

3,093.55 0.00 -100.0%

OTHER SOURCES/USES

SOURCES




(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

USES


(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d) (3,093.55) 0.00 -100.0%



Tax Override Fund




0.00

Percent Difference

0.0%

A. REVENUES


2) Federal Revenues



5) TOTAL, REVENUES

8010-8099 0.00

8100-8299 0.00 0.00 0.0%

8300-8599

8600-8799

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%




b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

3,093.55 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

(3,093.55) 0.00 -100.0%





Form 53



Percent Difference


3,093.55

0.00

0.00

-100.0%

-100.0%










Revolving Cash 9711

Stores 9712


All Others 9719









0.00 0.00 0.0%

3,093.55 0.00 -100.0%

0.00 0.00 0.0%

3,093.55 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00

0.00



Tax Override Fund





July 1 Budget (Single Adoption) an Jose Unified Self-Insurance Fund 43 69666 0000000

Tanta Clara County Expenses by Object Form 67



Percent Difference

A. REVENUES





5) TOTAL REVENUES

0.00 0.00 0.0%

0.00 0.00 0.0%

26,558,342.00 28,131,244.00 5.9%

26,558,342.00 28,131,244.00 5.9%

B. EXPENSES









9) TOTAL, EXPENSES

0.00 0.00 0.0%

126,817.51 123,415.00 -2.7%

54,237.36 57,308.00 5.7%

10,335.00 10,335.00 0.0%

24,315,289.00 25,958,373.00 6.8%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

24,506,678.87 26,149,431.00 6.7%

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENSES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) 2,051,663.13 1 981 813.00 -3.4%





b) Uses 7630-7699



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%



July 1 Budget (Single Adoption) Self-Insurance Fund Expenses by Object

43 69666 0000000 Form 67



Percent Difference

E. NET INCREASE (DECREASE) IN

NET ASSETS (C + D4) 2,051,663.13 1,981,813.00 -3.4%

F. NET ASSETS






2) Ending Net Assets, June 30 (E + F1 e)


Revolving Cash 9711

Stores 9712


All Others 9719








5,352,608.33 2,953,986.35 -44.8%

(4,450,285.11) 0.00 -100.0%

902,323.22 2,953,986.35 227.4%

0.00 0.00 0.0%

902,323.22 2,953,986.35 227.4%

2,953,986.35 4,935,799.35 67.1%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0,0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

2,953,986.35

4,935,799.35


July 1 Budget (Single Adoption) San Jose Unified Self-Insurance Fund 43 69666 0000000 Santa Clara County Expenses by Object Form 67



Percent Difference

G. ASSETS . 1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets

a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00





43 69666 0000000 Form 67

2005/06 2006/07 Percent

Description Resource Codes Object Codes Estimated Actuals Budget Difference

H. LIABILITIES













I. NET ASSETS

Net Assets, June 30 (must agree with line F2) (G10 - H7) 0.00


http://I.NET




Percent Difference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660


Fees and Contracts


All Other Fees and Contracts 8689

Other Local Revenue




0.00 0.00 0.0%

283,455.00 288,495.00 1.8%

0.00 0.00 0.0%

26,274,887.00 27,842,749.00 6.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

26,558,342.00 28,131,244.00 5.9%

TOTAL, REVENUES 26 558 342.00 28 131 244.00 5.9%




43 69666 0000000 Form 67



Percent Difference





CLASSIFIED SALARIES






0,00 0.00 0.0%

10,871.85 11,199.00 3.0%

108,406.87 112,216.00 3.5%

7,538.79 0.00 -100.0%

126,817.51 123,415.00 -2.7%

EMPLOYEE BENEFITS

STRS 3101-3102

PERS 3201-3202









0.00 0.00 0.0%

11,009.04 11,250.00 2.2%

9,028.31 9,330.00 3.3%

25,819.59 28,418.00 10.1%

543.65 62.00 -88.6%

2,922.28 3,023.00 3.4%

393.55 407.00 3.4%

4,520.94 4,818.00 6.6%

0.00 0.00 0.0%

54,237.36 57,308.00 5.7%

BOOKS AND SUPPLIES





0.00 0.00 0.0%

10,335.00 10,335.00 0.0%

0.00 0.00 0.0%

10,335.00 10,335.00 0.0%





Percent Difference

SERVICES AND OTHER OPERATING EXPENSES





Rentals, Leases, Repairs, and Noncapitalized

Improvements 5600



Communications 5900

TOTAL, SERVICES AND OTHER OPERATING EXPENSES

1,000.00 1,000.00 0.0%

0.00 0.00 0.0%

251,505.00 260,980.00 3.8%

0.00 0.00 0.0%

800.00 800.00 0.0%

0.00 0.00 0.0%

24,061,984.00 25,695,593.00 6.8%

0.00 0.00 0.0%

24,315,289.00 25,958,373.00 6.8%

DEPRECIATION

Depreciation Expense 6900

TOTAL, DEPRECIATION

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, EXPENSES 24,506,678.87 26,149,431.00 6.7%




43 69666 0000000 Form 67



Percent Difference

INTERFUND TRANSFERS




0.00 0.00 0.0%

0.00 0.00 0.0%




0.00 0.00 0.0%

0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

USES


(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d) 0.00 0.00 0.0%


July 1 Budget (Single Adoption) San Jose Unified Self-Insurance Fund 43 69666 0000000 Santa Clara County Expenses by Function Form 67



Percent Difference

A. REVENUES


2) Federal Revenues



5) TOTAL, REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 0.00 0.00 0.0%

8300-8599 0.00 0.00 0.0%

8600-8799 26,558,342.00 28,131,244.00 5.9%

26,558 342 00 28,131,244.00 5 .9%

B. EXPENSES (Objects 1000-7999)

1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo

10) TOTAL, EXPENSES

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0,00 0.0%

0.00 0 00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

24,506,678.87 26,149,431.00 6.7%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

24,506,678.87 26,149,431.00 6.7%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 2,051,663.13 1 981 813.00 -3.4%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%


July 1 Budget (Single Adoption) San Jose Unified Self-Insurance Fund 43 69666 0000000 Santa Clara County Expenses by Function Form 67

Description Function Codes Oliect Codes 2005/06


Percent Difference

E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) 2,051 663.13 1,981,813.00 -3.4%

F. NET ASSETS

1) Beginning Net Assets








Revolving Cash 9711

Stores 9712


All Others 9719









5,352,608.33 2,953,986.35 -44.8%

(4,450,285.11) 0.00 -100.0%

902,323.22 2,953,986.35 227.4%

0.00 0.00 0.0%

902,323.22 2,953,986.35 227.4%

2,953,986.35 4,935,799.35 67.1%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

2,953,986.35

4 935 799.35



July 1 Budget (Single Adoption) Self-Insurance Fund


Form 67




,an Jose Unified ,ants Clara County

July 1 Budget (Single Adoption) Retiree Benefit Fund Expenses by Object

43 69666 0000000 Form 71


Estimated Actuals

0.00

2006/07 Budget

0.00

Percent Difference

0.0%

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 0.00 5,290,789.00 New

5) TOTAL, REVENUES 0.00 5,290,789.00 New

B. EXPENSES









9) TOTAL, EXPENSES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 5,290,789.00 New

0.00 0 ♦00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 5,290,789.00 New

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%





b) Uses 7630-7699



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

(!nlifnmia flant nf iratinn



43 69666 0000000 Form 71



Percent Difference

E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) 0.00 0.00 0.0%

F. NET ASSETS

1) Beginning Net Assets a) As of July 1 - Unaudited

b) Audit Adjustments

c) As of July 1 - Audited (Fla + F1b)

d) Other Restatements


2) Ending Net Assets, June 30 (E + F1 e)


Revolving Cash

Stores

Prepaid Expenditures

All Others

General Reserve

Legally Restricted Balance b) Designated Amounts

Designated for Economic Uncertainties

Designated for the Unrealized Gains of Investments and Cash in County Treasury

Other Designations

c) Undesignated Amount

d) Unappropriated Amount

9791

9793

9795

9711

9712

9713

9719

9730

9740

9770

9775

9780

9790

9790

882,530.46 0.00 -100.0%

0.00 0.00 0.0%

882,530.46 0.00 -100.0%

(882,530.46) 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00

0.00


July 1 Budget (Single Adoption) 3an Jose Unified Retiree Benefit Fund 43 69666 0000000 Santa Clara County Expenses by Object Form 71



Percent Difference

G. ASSETS 1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES













I. NET ASSETS

Net Assets, June 30 (must agree with line F2) (G10 - H7) 0.00

California Dent of Education

http://I.NET



43 69666 0000000 Form 71



Percent Difference

OTHER LOCAL REVENUE

Other Local Revenue

Interest 8660


Fees and Contracts


Other Local Revenue



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 5,290,789.00 New

0.00 0.00 0.0%

0.00 5,290,789.00 New

TOTAL, REVENUES 0.00 5,290,789.00 New


July 1 Budget (Single Adoption) ian Jose Unified Retiree Benefit Fund 43 69666 0000000 Santa Clara County Expenses by Object Form 71



Percent Difference

SERVICES AND OTHER OPERATING EXPENSES


TOTAL, SERVICES AND OTHER OPERATING EXPENSES

0.00 5,290,789.00 New

0.00 5,290,789.00 New

TOTAL, EXPENSES 0.00 5,290,789.00 New




43 69666 0000000 Form 71



Percent Difference

INTERFUND TRANSFERS




0.00 0.00 0.0%

0.00 0.00 0.0%




0.00 0.00 0.0%

0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources




(c) TOTAL, SOURCES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

USES



(d) TOTAL, USES

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%



July 1 Budget (Single Adoption) an Jose Unified Retiree Benefit Fund 43 69666 0000000 ;ants Clara County Expenses by Function Form 71



Percent Difference

A. REVENUES


2) Federal Revenues



5 TOTAL, REVENUES

8010-8099 0.00 0.00 0.0%

8100-8299 0.00 0.00 0.0%

8300-8599 0.00 0.00 0.0%

8600-8799 0.00 5,290,789.00 New

0.00 5,290,789.00 New

B. EXPENSES (Objects 1000-7999)

1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo

10) TOTAL, EXPENSES

1000-1999

2000-2999

3000-3999

40004999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999 Except

7610-7699

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 5,290,789.00 New

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 5,290,789.00 New

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%



b) Transfers Out


b) Uses

3) Contributions


8910-8929

7610-7629

8930-8979

7630-7699

8980-8999

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%



July 1 Budget (Single Adoption) Retiree Benefit Fund Expenses by Function

43 69666 0000000 Form 71

Descriegai Function Codes Object Codes 2005/06


Percent Difference

E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) 0.00 0.00 0.0%

F. NET ASSETS

1) Beginning Net Assets








Revolving Cash 9711

Stores 9712


All Others 9719








d Una.. o.nated Amount 9790

882,530.46 0.00 -100.0%

0.00 0.00 0.0%

882,530.46 0.00 -100.0%

(882,530.46) 0.00 -100.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0. 0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00

0.00



July 1 Budget (Single Adoption) Retiree Benefit Fund


Form 71




2005106 Estimated Actuals 2006/07 Budget



Estimated Annual ADA

Estimated Revenue Limit

ADA

20,799.16 19,709 97 19 709 97

517.80

20,281 97

517.80

2,239.74 2,239.74 6,930.13 6,930.13 6,682.65 6,682.65 4,414.61 4,414.61

1.18 1.18 13.66 13.66

517.80 517.80 528.36 517.80

7.14 7.14 7.14 7.14 7.14 7.14

20 806.91 20 806.91 21 334.66 20 234.91 20 234.91 20 806.91

5cription EMENTARY General Education a. Kindergarten b. Grades One through Three c. Grades Four through Six d. Grades Seven and Eight e. Opportunity Schools and Full-day Opportunity Classes f. Home and Hospital g. Community Day School Special Education a. Special Day Class b. Skilled Nursing Facility - E.G. 56836.16 c. Nonpublic, Nonsectarian Schools - E.G. 56366(a)(7) d. Nonpublic, Nonsectarian Schools - Licensed

Children's Institution - E.C. 56836.16 TOTAL, ELEMENTARY

6.98 6.98 6.98 6.98 6.98 6.98

8,254.35 8,248.70 8,448.70 8,248.70 7,833.82 7,833.82

378.50 378.50

3.25 3.25 33.13 33.13

313.07 288.93 288.93 288.93 288.93 288.93

8,544.61 8,544.61 8,574.40 8,544.61 8,744.61 8,544.61

Juiy 1 tsuaget (binge '<motion) Jose Unified Average Daily Attendance a Clara County

43 69666 0000000 Form A

3H SCHOOL General Education a. Grades Nine through Twelve b. Continuation Education c. Opportunity Schools and Full-day Opportunity Classes d. Home and Hospital e. Community Day School Special Education a. Special Day Class b. Skilled Nursing Facility - E.C. 56836.16 c. Nonpublic, Nonsectarian Schools - E.C. 56366(a)(7) d. Nonpublic, Nonsectarian Schools - Licensed

Children's Institution - E.C. 56836.16 TOTAL HIGH SCHOOL

)UNTY SUPPLEMENT . County Community Schools

a. Elementary b. High School

. Special Education a. Special Day Class - Elementary b. Special Day Class - High School c. Nonpublic, Nonsectarian Schools - Elementary d. Nonpublic, Nonsectarian Schools - High School e. Nonpublic, Nonsectarian Schools - Licensed

Children's Institution - Elementary f. Nonpublic, Nonsectarian Schools - Licensed

Children's Institution - High School I. TOTAL, ADA REPORTED BY

COUNTY OFFICES

72.06 70.00 70.00 70.00 70.00 70.00 52.02 50.00 50.00 50.00 50.00 50.00

2.04 3.00 3.00 3.00 3.00 3.00

2.44 4.00 4.00 4.00 4.00 4.00

128.56 127.00 127.00 127.00 127.00 127.0C 3. TOTAL, K-12 ADA

(sum lines 3, 6, and 9) 1. ADA for Necessary Small Schools

also included in lines 3 and 6. 2. REGIONAL OCCUPATIONAL

CENTERS & PROGRAMS

29,480.08

667.57

29,478.52

667.57

30,036.06 28,906.52 29,106.52 29,478.5'4-

667.57 667.57 667.57 667.51

alifornia Dept of Education nc• Ce.14../nrea - n

2005/06 Estimated Actuals 2006107 Budg

Annual ADA Revenue Limit Estimated

ADA P-2 ADA Estimated

Annual ADA P-2 ADA

an Jose Unified anta Clara County

JUly I ouuyuL lolliyie PkUUptlUI

Average Daily Attendance 43 69666 00000 Forrr

)escription

Estimated Revenue Lin

ADA

LASSES FOR ADULTS 13. Concurrently Enrolled Secondary Students 14. Adults Enrolled, State Apportioned 15. Students 21 Years or Older and

Students 19 or Older Not Continuously Enrolled Since Their 18th Birthday, Participating in Full-Time Independent Study

16. TOTAL, CLASSES FOR ADULTS (sum lines 13 through 15)

17. Adults in Correctional Facilities 18. TOTAL, ADA

sum lines 10 12 16 and 17

57.58 57.58 57.58 57.58 57.58 57.5 1,831.19 1,831.19 1,831.19 1,831.19 1,831.19 1,831.1

77.57 77.57 77.57 77.57 77.57 77.E

1,966.34 1,966.34 1,966.34 1,966.34 1,966.34 1,966.::

32 113.99 32 112.43 32 669.97 31 540.43 31 740.43 32 112.4 SUPPLEMENTAL INSTRUCTIONAL HOURS 19. ELEMENTARY 245,005.00 245,005.00 245,005.00 245,005.00 245,005.00 245,005.( 20. HIGH SCHOOL 154,244.00 154,244.00 154,244.00 154,244.00 154,244.00 154,244.( 21. TOTAL, SUPPLEMENTAL INSTRUCTIONAL HOURS

(sum lines 19 and 20) 399,249.00 399,249.00 399,249.00 399,249.00 399,249.00 399,249.( COMMUNITY DAY SCHOOLS - Additional Funds 22. ELEMENTARY

a. ADA for 5th & 6th Hours b. Pupil Hours for 7th & 8th Hours

23. HIGH SCHOOL a. ADA for 5th & 6th Hours b. Pupil Hours for 7th & 8th Hours

27.21 20.79 20.79 20.79 20.79 20.

65.37 67.11 67.11 67.11 67.11 67.'

CHARTER SCHOOLS 24. Charters ADA Funded Through the Block Grant

a. Charters Sponsored by Unified Districts (Only enter ADA for pupils residing in the Unified District)

b. All Other Block Grant Funded Charters 25. Charters ADA Funded Through the Revenue Limit 26. TOTAL, CHARTER SCHOOLS ADA

(sum lines 24a, 24b and 25) 27. SUPPLEMENTAL INSTRUCTIONAL HOURS

201.65 201.65 201.65 201.65 201.65 (59.:

201.65 201.65 201.65 201.65 201.65 (59..

California Dept of Education SACS Financial Recortina Software - 2006 1 n

San Jose Unified July 1 Budget (Single Adoption) 43 69666 Santa Clara County FINANCIAL REPORTS Form CB

2006/07 Budget School District Certification

ANNUAL BUDGET REPORT: July 1, 2006 Single Budget Adoption

This budget was developed using the state-adopted Criteria and Standards. It was filed and adopted subsequent to a public hearing by the governing board of the school district. (Pursuant to Education Code sections 33129 and 42127)

Budget available for inspection at: Public Hearing:

Place: 855 Lenzen Avenue San Jose Date: June 16, 2006

Place: 855 Lenzen Avenue San Jose Date: June 20, 2006 Time: 06:30 PM

Adoption Date: June 20, 2006

Signed: Clerk/Secretary of the Governing Board

(Original signature required)

Contact person for additional information on the budget reports:

Name: Rosemarie Pottage Telephone: 408-535-6091

Title: Director, Finance E-mail: [email protected]

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Review (Form 01CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should be carefully reviewed.

Not CRITERIA AND STANDARDS Met Met

1 Average Daily Attendance Budgeted (funded) ADA has not been overestimated by more than the standard for the prior year, or two or more of the previous three years. X

2 Enrollment Enrollment has not been overestimated by more than the standard for the prior year, or two or more of the previous three years. X

3 ADA to Enrollment Ratio Projected second period (P-2) ADA to enrollment ratio is consistent with historical ratios for the budget and two subsequent years. X

4 Revenue Limit Projected change in revenue limit is within the standard for the budget and two subsequent years. X




July 1 Budget (Single Adoption) FINANCIAL REPORTS


43 69666 Form CB

Not CRITERIA AND STANDARDS (continued) Met Met

5 Salaries and Benefits Projected ratios of salaries and benefits to total expenditures are consistent with historical ratios for the budget and two subsequent years.

X

6 Other Revenues and Expenditures

Projected other operating revenues and expenditures (e.g., federal revenue, other state revenue, books and supplies) are consistent with historical amounts for the budget and two subsequent years.

X

7a Deferred Maintenance If applicable, required deferred maintenance facilities funding is included in the budget. X

7b Ongoing and Major Maintenance Account

If applicable, required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account) is included in the budget.

X

8 Deficit Spending Deficit spending, if any, has not exceeded the standard for two or more of the last three years. X

9 Fund Balance Unrestricted general fund beginning balance has not been overestimated by more than the standard for two or more of the last three years.

X

10 Reserves Projected reserves (e.g., designated for economic uncertainties, unappropriated amounts) meet minimum requirements for the budget and two subsequent years.

X

SUPPLEMENTAL INFORMATION No Yes S1 Contingent Liabilities Are there known or contingent liabilities (e.g., financial or program

audits, litigation, state compliance reviews) that may impact the budget?

X

S2 Using One-time Revenues to Fund Ongoing Expenditures

Are there ongoing general fund expenditures in excess of one percent of the total general fund expenditures that are funded with one-time resources?

X

S3 Using Ongoing Revenues to Fund One-time Expenditures

Are there large non-recurring general fund expenditures that are funded with ongoing general fund revenues? X

S4 Contingent Revenues Are any projected revenues for the budget or two subsequent years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel tax, forest reserves)?

X

S5 Contributions Have contributions from unrestricted to restricted programs, or transfers to or from the general fund to cover operating deficits, changed by more than ten percent for the budget or two subsequent years?

X

S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt agreements?

• If yes, is the change in long-term commitments and debt agreements greater than the change in revenues for the budget or two subsequent years?

X

X


San Jose Unified July 1 Budget (Single Adoption) 43 69666 Santa Clara County FINANCIAL REPORTS Form CB


SUPPLEMENTAL INFORMATION (continued) No Yes S7a Postemployment Benefits

Other than Pensions Does the district provide postemployment benefits other than pensions (OPEB)?

• If yes, are they lifetime benefits?

• If yes, do benefits continue beyond age 65?

• If yes, are benefits funded by pay-as-you-go?

X X X X

S7b Other Self-insured Benefits Does the district provide other self-insured benefits (e.g., workers' compensation)?

• If yes, are benefits funded by pay-as-you-go?

X

X S8 Status of Labor

Agreements

Are salary and benefit negotiations still open for:

• Certificated? • Classified? • Management/supervisor/confidential?

X X X

ADDITIONAL FISCAL INDICATORS No Yes Al Negative Cash Flow Do cash flow projections show that the district will end the budget

year with a negative cash balance in the general fund? X

A2 Independent Position Control

Is personnel position control independent from the payroll system? X

A3 Declining Enrollment Is enrollment decreasing in both the prior year and budget year? X

A4 New Charter Schools Impacting District Enrollment

Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior year or budget year?

X

A5 Salary Increases Exceed COLA

Has the district entered into a bargaining agreement where any of the budget or subsequent years of the agreement would result in salary increases that are expected to exceed the projected state cost-of- living adjustment?

X

A6 Uncapped Health Benefits Does the district provide uncapped health benefits for current or retired employees? X

A7 Independent Financial System

Is the district's financial system independent from the county office system? X

A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6(a). X

A9 Change of CBO or Superintendent

Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months? X


July 1 Budget (Single Adoption) San Jose Unified 2006/07 Budget 43 69666 0000000 Santa Clara County Workers' Compensation Certification Form CC

ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS

Pursuant to E.C. Section 42141, if a school district, either individually or as a member of a joint powers agency, is self-insured for workers' compensation claims, the superintendent of the school district annually shall provide information to the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it has decided to reserve in its budget for the cost of those claims.

To the County Superintendent of Schools:

( x ) Our district is self-insured for workers' compensation claims as defined in Education Code Section 42141(a):

Total liabilities actuarially determined: $ 7,325,000.00 Less: Amount of total liabilities reserved in budget: $ 7,325,000.00 Estimated accrued but unfunded liabilities: 0.00

( ) This school district is self-insured for workers' compensation claims through a JPA, and offers the following information:

( ) This school district is not self-insured for workers' compensation claims.

Signed Date of Meeting: Jun 20, 2006 Clerk/Secretary of the Governing Board (Original signature required)

For additional information on this certification, please contact:

Name: Rosemarie Pottage

Title: Director, Finance

Telephone: 408-535-6142

E-mail: rosemarie pottaqesjusd.orq



2005/06 Estimated Actuals GENERAL FUND


43 69666 0000000 Form CEA

rl- I - CURRENT 'ENSE FORMULA

Total Expense for Year

(1) EDP No.


(2) EDP No.


(3)

EDP No.

Reductions (Extracted)

(See Note 2) (4a)


(4b) EDP No.


(Col 3 - Col 4) (5)

EDP No.

D - Certificated ries 127,147,090.57 301

311

321

331

341

0.00 303

313

323

333

343

127,147,090.57 305

315

325

335

345

4,748,384.62 307

317

327

337

347

122,398,705.95 309

319

329

339

349

0 - Classified Salaries 36,216,067.21 2,506.00 36,213,561.21 1,548,684.35 34,664,876.86

0 - Employee Benefits 7:luding 3800) 53,747,449.69 5,404,991.68 48,342,458.01 761,040.44 47,581,417.57

0 - Books, Supplies iip Replace. (6500) 23,885,037.02 733.99 23,884,303.03 7,006,433.12 16,877,869.91

0 - Services. .. & )0) Direct Support 24,990,754.91 0.00 24,990,754.91 8 638,875.80 16,351,879.11

TOTAL 260,578167.73 365 TOTAL, 237 874 749.40 369

e 1 - In Column 2, report expenditures for the following programs: Nonagency, Community Services, Food Services, Fringe

Benefits for Retired Persons, and Facilities Acquisition & Construction.

e 2 - In Column 4, report expenditures for: Transportation, Lottery Expenditures, Special Education Students in Nonpublic

Schools, and other federal or state categorical aid in which funds were granted for expenditures in a program not

incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of

E.C. Section 41372.

RT II: MINIMUM CLASSROOM COMPENSATION Function 1000-1999 Ob'ect EDI No

Teacher Salaries as Per E.C. 41011 ............................................................................................................................. 1100 100,423 167.96 37;

Salaries of Instruct. Aides Per E.G. 41011 ...................................................................................................................... 2100 6,819,228.46 38(

STRS ........................................................................................................................................................................... 3101 & 3102 7,612,741.61 38:

PERS .......................................................................................................................................................................... 3201 & 3202 713,302.91 38:

OASDI - Regular, Medicare and Alternative .................................................................................................................... 3301 & 3302 1,860,625.92 38,

Health & Welfare Benefits - Teachers & Aides (E.C. 41372)

(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans) ............................................................................................................................................................. 3401 & 3402 17,267,580.24 38!

Unemployment Insurance for Teachers & Instruct. Aides ................................................................................................. 3501 & 3502 448,237.07 391

Workers' Compensation Insurance for Teachers and

Instruct. Aides ............................................................................................................................................................. 3601 & 3602 2,435,083.04 39

Other Benefits (E.C. 22310) ........................................................................................................................................... 3901 & 3902 0.00 39

SUB - TOTAL Salaries and Benefits (Sum Lines 1 - 9) ....................................... 137,579,967.21 39

Less: Teacher and Instruct. Aide Salaries and

Benefits deducted in Column 2 .......................................................................................................................................

a. Less: Teacher and Instruct. Aide Salaries and

0.00

Benefits (other than Lottery) deducted in Column 4a .......................................................................................................

b. Less: Teacher and Instruct. Aide Salaries and

476,931.98 39

Benefits (other than Lottery) deducted in Column 4b ....................................... 39

TOTAL SALARIES AND BENEFITS ....................................... 137,103,035.23 39

Percent of Current Cost of Education Expended for Classroom

Compensation (EDP 397 divided by EDP 369) Line 14 must

equal or exceed 60% for elementary, 55% for unified and 50%

for high school districts to avoid penalty under provision of E.G. 41372 ....................................... 57.64%

■ . District is exempt from E.C. 41372 because it meets the provisions

under E.G. 41374. (If exempt, enter 'X')

4RT III: DEFICIENCY AMOUNT

deficiency amount (line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under E.C. 41372 and not exempt under the ovisions of E.G. 41374.

Minimum percentage required (60% elementary, 55% unified, 50% high) ................................................................................................................

Percentage spent by this district (Part II, Line 14) .................................................................................................................................................. Percentage below the minimum (Part III, Line 1 minus Line 2) ................................................................................................................................. District's Current Expense of Education (Part I, EDP 369) .......................................................................................................................................

Deficiency Amount (Part III Line 3 times Line 4) ....................................................................................................................................................

55.00% 57.64% 0.00%

0.00

alifomia Dept of Education . . _

Jose Unified 2006/07 Budget 43 69666 000000 to Clara County GENERAL FUND Form CE


RT I - CURRENT PENSE FORMULA

Total Expense for Year

(1) EDP No.


(2) EDP No.


(3) EDP No.

Reductions (Extracted) (See Note 2)

(4a)


(4b) EDP No.


(Col 3 - Col 4) (5)

EDI No

)0 - Certificated lanes 133,312,993.36 301

311

321

331

341

0.00 303

313

323

333

343

133,312,993.36 305

315

325

335

345

4,208,160.00 307

317

327

337

347

129,104,833.36 301

311

32!

331

34

)0 - Classified Salaries 37,817,246.91 0.00 37,817,246.91 1,525,073.00 36,292,173.91

)0 - Employee Benefits :cluding 3800) 58,203,378.00 5,261 794.00 52,941,584.00 759,118.00 52,182,466.00

)0 - Books, Supplies uip Replace. (6500) 25,900,010.00 0.00 25 900 010.00 8,031,555.00 17,868,455.00

)0 - Services.. . & 100) Direct Support 24,609,271.00 0.00 24,609,271.00 8,713,490.00 15,895,781.00

TOTAL 274,581,105.27 365 TOTAL 251,343,709.27 36'

te 1 - In Column 2, report expenditures for the following programs: Nonagency, Community Services, Food Services, Fringe Benefits for Retired Persons, and Facilities Acquisition & Construction.

te 2 - In Column 4, report expenditures for: Transportation, Lottery Expenditures, Special Education Students in Nonpublic Schools, and other federal or state categorical aid in which funds were granted for expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of E.C. Section 41372.

iRT II: MINIMUM CLASSROOM COMPENSATION Function 1000-1999 Ob'ect EC N(

Teacher Salaries as Per E.C. 41011 ........................................................................................................... 1100 103,535,033.86 37 Salaries of Instruct. Aides Per E.C. 41011 ..................................................................................................... 2100 6,684,115.00 38 STRS .................................................................................................................................................. 3101 & 3102 8,323,508.00 38 PERS .................................................................................................................................................. 3201 & 3202 543,671.00 38 OASDI - Regular, Medicare and Alternative ................................................................................................... 3301 & 3302 1,944,731.00 38 Health & Welfare Benefits - Teachers & Aides (E.C. 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans) ...................................................................................................................................... 3401 & 3402 18,749,918.00 3E Unemployment Insurance for Teachers & Instruct. Aides ................................................................................... 3501 & 3502 52,134.00 3c Workers' Compensation Insurance for Teachers and Instruct. Aides ...................................................................................................................................... 3601 & 3602 2,677,924.00 3E Other Benefits (E.C. 22310) ...................................................................................................................... 3901 & 3902 0.00 35.

1. SUB - TOTAL Salaries and Benefits (Sum Lines 1 - 9) .................................. 142,511,034.86 31 Less: Teacher and Instruct. Aide Salaries and Benefits deducted in Column 2 ...................................................................................................................

a. Less: Teacher and Instruct. Aide Salaries and 0.00


207,369.00 3t

Benefits (other than Lottery) deducted in Column 4b .................................. 31 1. TOTAL SALARIES AND BENEFITS .................................. 142,303,665 86 31

Percent of Current Cost of Education Expended for Classroom Compensation (EDP 397 divided by EDP 369) Line 14 must equal or exceed 60% for elementary, 55% for unified and 50% for high school districts to avoid penalty under provision of E.C. 41372 ................................ 56.62%

1. District is exempt from E.C. 41372 because it meets the provisions under E.C. 41374. (If exempt, enter 'X')

ART III: DEFICIENCY AMOUNT

deficiency amount (line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under E.C. 41372 and not exempt under the °visions of E.C. 41374.

Minimum percentage required (60% elementary, 55% unified, 50% high) ................................................................................................ Percentage spent by this district (Part II, Line 14) ............................................................................................................................. Percentage below the minimum (Part III, Line 1 minus Line 2) .............................................................................................................. District's Current Expense of Education (Part I, EDP 369) ................................................................................................................... Deficiency Amount (Part III Line 3 times Line 4) ..................................................................................................................................................................................

55.00% 56.62% 0.00%

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July 1 Budget (Single Adoption) n Jose Unified


43 69666 000000 nta Clara County LOTTERY REPORT Form

Revenues, Expenditures and Ending Balances - All Funds

escri *bon 013 -ect Codes

State Lottery (Unrestricted)

(Resource 1100)

Transferred to Other Resources for Expenditure

Lottery Instructional

Materials (Resource 6300)* Totals

. REVENUES 1. Beginning Balance 9791-9795 2. State Lottery Revenue 8560 3. Other Local Revenue 8600-8799 4. Transfers from Funds of

Lapsed/Reorganized Districts 8965 5. Contributions from Unrestricted

Resources (Total must be zero) 8980 6. Total Available

(Sum Lines Al through A5)

90.99 418,216.92 418,307.91 4,237,497.00 416 000.00 4,653,497.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00

4,237,587.99 0.00 834,216.92 5,071,804.91

I. EXPENDITURES 1. Certificated Salaries 1000-1999 2. Classified Salaries 2000-2999 3. Employee Benefits 3000-3999 4. Books and Supplies 4000-4999 5. a. Services and Other Operating

Expenditures (Resource 1100) 5000-5999 b. Services and Other Operating 5000-5999, except

Expenditures (Resource 6300) 5710, 5800

c. Duplicating Costs for Instructional Materials (Resource 6300) 5710, 5800

6. Capital Outlay 6000-6999 7. Tuition 7100-7199 8. Other Transfers Out 7200-7299 9. Direct Support Costs 7300-7399

10. Debt Service 7400-7499 11. Other Uses 7630-7699 12. Total Expenditures

(Sum Lines B1 through B11 )

4,024,254.00 4,024,254.00 0.00 0.00 0.00 0.00 0.00 834 216.92 834,216.92

0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

4,024,254.00 0.00 834,216.92 4,858,470.92

213,333.99 ;. ENDING BALANCE

(Must equal Line A6 minus Line B12) 979Z 213,333.99 0.00 0.00

)ata from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget Act

Pursuant to Government Code Section 8880.4(a)(2) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for the purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriateness.

alifornia Dept of Education ACS Financial Renortino Software - 200R 1 0

_ . San Jose Unified General Fund 43 69666 0000000 Santa Clara County

Multiyear Projections

Form MYP Unrestricted


2006/07 % Budget Change

(Form 01) (Cols. C-A/A) (A) (B)

2007/08 Projection

(C)

% Change

(Cols. E-C/C) (D)

2008/09 Projection

(E)

A. REVENUES AND OTHER FINANCING SOURCES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted except line Alh) 1. Revenue Limit Sources 8010-8099

a. Base Revenue Limit per ADA (Form RL, line 4, ID 0024) b. Revenue Limit ADA (Form RL, line 5b, ID 0033) c. Total Base Revenue Limit (Line Ala times line Alb, ID 0269) d. Other Revenue Limit (Form RL, lines 6 thru 14) e. Total Revenue Limit Subject to Deficit (Sum lines

Alc plus Ald, ID 0082) F. Deficit Factor g. Deficited Revenue Limit (Line Ale times line Alf, ID 0284) h. Plus: Other Adjustments (e.g., basic aid, charter schools

object 8015, prior year adjustments objects 8019 and 8099) i. Revenue Limit Transfers (Objects 8091 and 8097) j. Other Adjustments (Form RL, lines 18 then 20 and line 41) k. Total Revenue Limit Sources (Sum line Alg thm line Alj)

(Must equal line AI) 2. Federal Revenues 8100-8299 3. Other State Revenues 8300-8599 4. Other Local Revenues 8600-8799 5. Other Financing Sources 8910-8999 6. Total (Sum lines Alk thru A5)

61 113,932.00 5,521.49 4.71% 5,781.49 2.72% 5,938.49

29,419.27 -1.06% 29,108.17 -1.97% 28,536.17 162,438,205.11 3.60% 168,288,593.77 0.70% 169 461,760.18

552,367.00 2.68% 567,187.00 0.72% 571,268.00

162,990,572.11 3.60% 168,855,780.77 0.70% 170,033,028.18 1.00000 0.00% 1.00000 0.00% 1.00000

162 990,572. 1 3.60% 168,855,780.77 0.70% 170,033,028.18

1,717,898.32 -80.32% 338,047.23 10.69% 374,191.82 (5,381,804.00) 4.35% (5,616,066.00) 2.56% (5,759,743.00) 1,787,265.57 -0.39% 1,780,318.00 1.64% 1,809,558.00

161,113,932.00 2.63% 165,358,080.00 0.66% 166,457,035.00 750,000.00 0.00% 750,000.00 0.00% 750,000.00

14,833,251.00 -11.70% 13,098,239.00 -0.66% 13,011,233.00 2,460,864.00 -19.77% 1,974,262.00 1.14% 1,996,676.00

(26,121,709.00) 8.89% (28 444,666.00) 5.37% (29 971,870.00) 153,036,338.00 -0.20% 152 735 915.00 -0.32% 52 243 074 00

B. EXPENDITURES AND OTHER FINANCING USES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) . Certificated Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B la thru B 1 d) 1000-1999

2. Classified Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999

3. Employee Benefits 3000-3999 4. Books and Supplies 4000-4999 5. Services and Other Operating Expenditures 5000-5999 6. Capital Outlay 6000-6999 7. Other Outgo (excluding Direct Support/Indirect Costs) 7100-7299, 7400-74% 8. Direct Support/Indirect Costs 7300-7399 9. Other Financing Uses 7610-7699


90,852,702.00 93,543,812.00

2,691,110.00 (477,084.00) _.96% 93,543,812 00 I O 93,066,728.00

17,888,198.00 I 18,653,881.00

765,683.00 245 801.00 17,888,198.00 4.28% 18,653,881.00 1.32% 18,899,682.00 39,618,456.00 0.90% 39,975,265.00 5.15% 42,033,239.00 3,382,779.00 -17.48% 2 79 422.00 0.00% 2,791,288.00 7,804,873.00 -1.31% 7 702 854.00 3.43% 7,967,090.00

0.00 0.00% 0.00 0.00% 0.00

2,029,242 00 3.84% 2 107 107.00 3.79% 2,187 059 00

(9,545,904.00) -4.22% (9,143,278.00) 0.35% (9,175,133.00) 0.00 0.00% 0.00 0.00% 0.00

152,030,346.0.. / 17W. 155 63 063 00 I Yo 57 769 953.00 C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) 1,005,992.00

I

(2,895,148.00) (5,526,879.00)

3 ,943,115.54 D. FUND BALANCE

I. Net Beginning Fund Balance (Form 01, line Fle) 2. Ending Fund Balance (Sum lines C and DI)

3. Components of Ending Fund Balance a. Fund Balance Reserves 9710-9740 b. Designated for Economic Uncertainties 9770 c. Fund Balance Designations 9775, 9780 d. Undesignated/Unappropriated Balance 9790 e. Total Components of Ending Fund Balance

(Line D3e must agree with Line D2)

5,832,271.54 6,838,26334 6 838 263 54 3,943,115.54 (1,583 ,763 A6)

0.00 , -

0.00 0.00

(1,583,763.46)

(1,583,763.46)

6,838,263.54 3,943,115.54

6,838,263.54 3,943,115.54


http://C.NET

http://I.Net

http://I.Net

Change (Cols. E-C/C)

(DI

2007/08 Projection

(C)


_1B)

10,923,447.00 14,866,562.54


General Fund Multiyear Projections

Unrestricted

43 69666 UOUOUUU

Form MYP

Object Codes Description

E. AVAILABLE RESERVES 1. General Fund


(Enter other reserve projections in Columns C and E for subsequent years 1 and 2. Current year - Column A - is extracted.) 2. Special Reserve Fund - Noncapital Outlay (Fund 17)


3. Total Available Reserves Sum of lines El thru E2b

2006/07 Budget

(Form 01) (A)

0.00

6,838,263 54

10,523,446.67 17,361,710.21

2008/09 Projection

(E)

0.00

(1,583,763.46)

11,373,447.00 9,789,683.54

9770 9790

9770 9790

F. ASSUMPTIONS Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B Id, 132d, and B 10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

COLA, Revenue Limit, Lottery revenues are based on School Services assumptions. Salary Increases assumed: 4.37% in 06-07, 3.79% in 08-09 and 0% in 08-09. These amounts represent estimates of what the teacher's formula might yield in salary improvement. Health Insurance rates assumed to increase 15% in 07-08 and 08-09. Rates for 06-07 are known and are as follows: Foundation Health: 9%, Kaiser 16% and Dental 0%. Teacher retirements assumed are 40 in 06-07 and 20 per year thereafter. Step and Column is budgeted by individual employee and/or position, using the Analytic system. Teacher reductions based on an enrollment loss of 600 per year. Reduction in certificated salaries in fiscal year 2008-2009 based on reduction of 26 teachers, high health insurance rates and no raise, as projected using teacher's formula. Reduction in supply expense is due one time revenues in 06-07 (mandated cost) that are budgeted to support purchasing of supplies at school sites. The revenue and the budgeted expenseare both reduced in 2007-2008.



Restricted


2006/07 Budget

(Form 01) (A)

% Change

(Cols. C-A/A) (B)

2007/08 Projection

(C)

% Change

(Cols. E-C/C) (D)

2008/09 Projection

(E)

A. REVENUES AND OTHER FINANCING SOURCES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Revenue Limit Sources 8010-8099 8,759,064.00 3.71% 9,083,931.00 2.61% 9,320,902.00 2. Federal Revenues 8100-8299 22,786,263.00 -17.29% 18,846,215.00 -1.67% 18 531 622 00 3. Other State Revenues 8300-8599 66,384,269 00 2.75% 68,209,860.00 1.56% 69,276,808.00 4. Other Local Revenues 8600-8799 11,152,181.00 -1.73% 10,959,734.00 0.62% 11,027,466.00 5. Other Financing Sources 8910-8999 27,56 387.00 8.50% 29,905,179.00 5.24% 31,472,055.00

6. Total (Sum lines Al thru A5) 136 643 164.00 0.26% 137 004 919.00 1.92% 139 628 853.00


a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B la thm Bld) 1000-1999


3. Employee Benefits 3000-3999

4. Books and Supplies 4000-4999 5. Services and Other Operating Expenditures 5000-5999 6. Capital Outlay 6000-6999 7. Other Outgo (excluding Direct Support/Indirect Costs) 7100-7299, 7400-7491 8. Direct Support/Indirect Costs 7300-7399 9. Other Financing Uses 7610-7699


42 460 291.36 43 098,652.00

638,360.64 1,475,316.00 42,460,291 36 1.50% 43 098 652.00 3 42% 44 573,968.00

19,929,048.91 21,165,139.00

1,236,090.09 329,216.00

19,929,048.91 6.20% 21 165 139.00 1.56% 21,494 355.00

19,460,507.00 6.91 % 20,805,875.00 8.14% 22,499 722 00

22,517,231.00 -10.66% 20,117,749.00 -2.28% 19 658,431 00

17,226 700.00 -0.29% 17 77 476.00 -2.28% 16,785,808.00 0.00 0.00% 0.00 0.00% 0.00

3 517,166 00 3.10% 3,626 134.00 1.77% 3 690 233 00

9,123 602.00 -3.84% 8,773,396.00 0.29% 8 799 008.00

1,739.678.00 1.20% 1,760,513.00 2.25% 1,800,185.00

135,974,224-27 0 41% 136 524,934 00 ' 3% 139,301 7 0.00

C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) 668 939.73 479,985.00 327,143.00

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F le) 2. Ending Fund Balance (Sum fines C and DI) 3. Components of Ending Fund Balance

a. Fund Balance Reserves 9710-9740

b. Designated for Economic Uncertainties 9770

c. Fund Balance Designations 9775, 9780 d. Undesignated/Unappropriated Balance 9790

e. Total Components of Ending Fund Balance Line D3e must ay ee with Line D2

293,103.89 962,043.62 1,442,028.62 962,043.62 1,442,028.62 1,769,171.62

962,043.62 1,442,028.62 1,769,171.62

0.00 0.00 0.00 0.00 0.00

962 043.62 1 442 028.62 1 769 171.62

California Dept of Education . _

http://C.NET

San Jose Unified General Fund 43 69666 0000000

Santa Clara County Multiyear Projections Form MYP Restricted

Object Codes Description

2006/07 Budget

(Form 01) (A)


(B)

2007/08 Projection

(C)

Change (Cols. E-C/C)

(D)

2008/09 Projection

(E)

E. AVAILABLE RESERVES 1. General Fund


(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2) 2. Special Reserve Fund - Noncapital Outlay (Fund 17)


3. Total Available Reserves (Sum of lines El thru E2b

9770 9790

9770 9790

F. ASSUMPTIONS Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines Bld, B2d, and BIO. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

In 2007-2008 the federal magnet grant ends, reduccing federal revenue and accompanying expenditures. Other federal grants are being reduced (such as Titel II) or are slated to receive no COLA. It is anticipated that the district will receive additional restricted revenues, based on the governor's budget propsal. These proposals have not been budgeted, because the state budget has not been adopted and the nature and timing of the funding may change.

California Dept of Education . . .




2006/07 Budget

(Form 01) (A)

% Change

(Cols. C-A/A) (B)

2007/08 Projection

(C)

% Change

(Cols. E-C/C) (D)

2008/09 Projection

(E) A. REVENUES AND OTHER FINANCING SOURCES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Revenue Limit Sources 8010-8099 169 872 996.00 2.69% 174,442,011.00 0.77% 175,777,937.00 2. Federal Revenues 8100-8299 23,536 263 00 -16.74% 19,596,215.00 -1.61% 19 281,622.00 3. Other State Revenues 8300-8599 4. Other Local Revenues 8600-8799 5. Other Financing Sources 8910-8999 6. Total (Sum lines Al thru A5)

81,217,520.00 0.11% 81,308,099.00 1.21% 82 288,04 00 13,6 3 045.00 -4.99% 12 933,996.00 0.70% 13 024,142.00

1 ,439,678.00 1.45% 1,460,513.00 2.72% 1,500, 85.00 289-679-502.00 0 02% 289,740,834.00 0.74% 291,871,927.00


a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B 1 a thru B 1d) 1000-1999


3. Employee Benefits 3000-3999 4. Books and Supplies 4000-4999 5. Services and Other Operating Expenditures 5000-5999 6. Capital Outlay 6000-6999 7. Other Outgo (excluding Direct Support/Indirect Costs) 7100-7299, 7400-7499 8. Direct Support/Indirect Costs 7300-7399 9. Other Financing Uses 7610-7699 0. Other Adjustments

11. Total (Sum lines B 1 thm 1310)

133,312,993.36 136,642,464.00 0.00 0.00 0.00 0.00

3 329 470.64 998 232.00 133,312,993.36 250% 136,642,464.00 , 1% 137,640,696.00

37,817,246.91 39,819,020.00 0.00 0.00 0.00 0.00

2,001,773.09 575,0 7.00 37,817,246.91 5.29% 39,819,020.00 1.44% 40,394 037.00 59,078,963.00 2.88% 60,781,140.00 6.17% 64,532,961.00 25,900,010.00 -11.55% 22,909,171.00 -2.01% 22,449,719.00 25 031,573 00 -0.60% 24,880,330.00 -0.51% 24,752,898.00

0.00 0.00% 0.00 0.00% 0.00 5,546 408.00 3.37% 5,733,241.00 2.51% 5,877,292.00 (422,302.00) -12.41% (369,882.00) 1.69% (376,125.00)

1,739.678.00 1 20% 1,760,513.00 2.25% 1,800,185.00 ' - 0.00 0.00

288,004,57027 1.44% 292 155 997.00 1.68% 297,071,663.00 C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) 1,674,931.73 (2,415 63.00) (5,199,736.00)

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line Fle) 2. Ending Fund Balance (Sum lines C and Dl) 3. Components of Ending Fund Balance

a. Fund Balance Reserves 9710-9740 b. Designated for Economic Uncertainties 9770 c. Fund Balance Designations 9775, 9780 d. Undesignated/Unappropriated Balance 9790 e. Total Components of Ending Fund Balance

(Line D3e must agree with Line D2)

6,125,375.43 7 800 307. 6 5,385,144.16 7,800,307 16 5,385 144.16 185 408 16

962,043.62 1,442,028.62 1,769,171.62 0.00 0.00 0.00 0.00 0.00 0.00

6 838,263 54 3,943,115.54 (1,583,763.46)

7,800,307.16 5,385,144.16 185,408.16


http://C.NET

San Jose Unified General Fund 43 69666 0000000

Santa Clara County Multiyear Projections Form MYP Unrestricted/Restricted


2006/07 Budget

(Form 01) (A)

% Change

(Cols. C-A/A) (B)

2007/08 Projection

(C)

% Change

(Cols. E-C/C) (D)

2008/09 Projection

(E)

E. AVAILABLE RESERVES (Unrestricted only) 1. General Fund


(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2) 2. Special Reserve Fund - Noncapital Outlay (Fund 17)


3. Total Available Reserves Sum of lines El thru E2b

0.00 0.00 0.00 6 838 263 54 3,943,115.54 (1,583,763.46 )

0.00 0.00 l 0.00

10,523,446.67 10,923,447.00 11,373,447.00 7,36 ,7 0.21 14,866,562.54 9,789,683.54

F. RECOMMENDED RESERVES 1. Total Expenditures, Transfers Out, and Uses (Line B11) 2. Less: Special Education Pass-Through

(Form OICS, Criterion 10, Line 10B2) 3. Sub-Total (Line Fl minus F2) 4. Reserve Standard Percentage Level

(Form OICS, Criterion 10, Line 10B4) 5. Reserve Standard - By Percent (Line F3 times F4) 6. Reserve Standard - By Amount

(Form OICS, Criterion 10, Line 10B6) 7. Reserve Standard (Greater of Line F5 or F6) 8. Available Reserves (Line E3) Meet the Reserve Standard (Line F7)

(If the Unrestricted Ending Fund Balance (Line D2, Unrestricted worksheet), or the combined Unrestricted and Restricted Ending Fund Balances if the Restricted Ending Fund Balance is negative, is less than the sum of Designated for Economic Uncertainties (Line Ela) and the Undesignated/Unappropriated Amount (Line E lb), the difference is subtracted from the Total Available Reserves (Line E3) before comparing the Total Available Reserves to the Reserve Standard (Line F7).)

288 ,004,57027 292,155,997.00 297,071,663.00

288,004 570.27 292,155,997.00 297 071 663 00

3% 3% 3%

8 ,640,137.11 8 764 679.91 8 912,149 89

0.00 0.00 0.00

8,640,137.11 8 764 679.91 8,912,149.89

YES YES YES


3n Jose Unified 3nta Clara County

July 1 Budget (Single Adoption) General Fund

Revenue Limit Summary 43 69666 0000000

Form RL

Description

Principal Appt.

Software Data ID


2006/07 Budget

BASE REVENUE LIMIT PER ADA 1. Base Revenue Limit per ADA (prior year) 2. Inflation Increase 3. All Other Adjustments 4. TOTAL, BASE REVENUE LIMIT PER ADA

(Sum Lines 1 through 3)

0025 0041

0042, 0525

0024

4,948.07 5,159.07 211.00 308.00

54.42

5 159.07 5,521.49 REVENUE LIMIT SUBJECT TO DEFICIT 5. Total Base Revenue Limit

a. Base Revenue Limit Per ADA (from Line 4) b. Revenue Limit ADA c. Total Base Revenue Limit (Lines 5a times 5b)

6. Allowance for Necessary Small School 7. Gain or Loss from Interdistrict Attendance Agreements 8. Meals for Needy Pupils 9. Special Revenue Limit Adjustments 10. One-time Equalization Adjustments 11. Miscellaneous Revenue Limit Adjustments 12. Less: All Charter District Revenue Limit Adjustment 13. Beginning Teacher Salary Incentive Funding 14. Less: Class Size Penalties Adjustment 15. REVENUE LIMIT SUBJECT TO DEFICIT (Sum Lines

5c through 11, plus Line 13 , minus Lines 12 and 14)

0024 0033 0269 0489 0272 0090 0274 0275 0276 0217 0138 0173

0082

5,159.07 5,521.49 30,237.71 29,419.27

155,998,462.53 162,438,205.11

530,892.00 552,367.00

156,529,354.53 162,990,572.11 DEFICIT CALCULATION 16. Deficit Factor (E.C. Section 42238.146(a)(4)) 17. TOTAL DEFICITED REVENUE LIMIT

(Line 15 times Line 16)

0281

0284

0.99108 1.00000

155,133,112.69 162,990,572.11 OTHER REVENUE LIMIT ITEMS 18. Unemployment Insurance Revenue 19. Less: Longer Day/Year Penalty 20. Less: Excess ROC/P Reserves Adjustment 21. Less: PERS Reduction 22. PERS Safety Adjustment 23. TOTAL, OTHER REVENUE LIMIT ITEMS

(Sum Lines 18 and 22, minus Lines 19 through 21)

0060 0287 0288 0195 0205

- - -

658,100 00 55,129.00

1,030,554.00 1,081,788.00

(372,454.00) (1,026,659.00) 161,963,913.11 24. TOTAL REVENUE LIMIT(Sum Lines 17 and 23) 0088 154,760,658.69

California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: RL-D (Rev 03/21/2006) Page 1 of 2


July 1 1:Suaget Agoption) General Fund

Revenue Limit Summary 43 69666 000000(

Form RI

Description

Principal Appt.

Software Data ID


2006/07 Budget

REVENUE LIMIT - LOCAL SOURCES 25. Property Taxes 26. Miscellaneous Funds 27. Community Redevelopment Funds 28. Less: Charter Schools In-lieu Taxes 29. TOTAL, REVENUE LIMIT - LOCAL SOURCES

(Sum Lines 25 through 27, minus Line 28)

0117 0078 0079 0124

0126

140,685,388.00 143,499,096.00

1,653,258.00 1,717,898.00

139,032,130.00 141,781,198.00 30. Charter School General Purpose Block Grant Offset

(Unified Districts Only) 0293 1,570,357.00 31. STATE AID PORTION OF REVENUE LIMIT

(Sum Line 24, minus Lines 29 and 30. If negative, then zero) 0111 14,158,171.69 20,182,715.11

OTHER ITEMS 32. Less: County Office Funds Transfer 33. Core Academic Program 34. California High School Exit Exam 35. Pupil Promotion and Retention and Low STAR Score

Programs 36. Apprenticeship Funding 37. Community Day School Additional Funding 38. Basic Aid "Choice"/Court Ordered Voluntary

Pupil Transfer 39. Basic Aid Supplement Charter School Adjustment 40. All Other Adjustments 41. TOTAL, OTHER ITEMS

(Sum Lines 33 through 40, minus Line 32) 42. TOTAL, STATE AID PORTION OF REVENUE

LIMIT (Sum Lines 31 and 41) (This amount should agree with object 8011)

43. Less: Actual Revenue Limit State Apportionment Receipts

44. NET ACCRUAL TO STATE AID - REVENUE LIMIT (Line 42 minus Line 43)

0458 9001 9002

9003 9006 9007

0266 0493 - - -

- - -

- - -

- - -

- - -

620,465.00 671,604.00 261,915.31 276,206.57 760,078.00 805,517.00

450,193.00 477,107.00 640,742.00 640,742.00 192,757.00 204,168.00

118,181.00

1,803,401.31 1,732,136.57

15,961,573.00 21,914,851.68

15,961,573.00 21,914,851.68

California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: RL-D (Rev 03/21/2006) Page 2 of 2

an Jose Unified July 1 Budget (Single Adoption) 43 69666 anta Clara County

2006/07 Budget

Form ROP General Fund



Total Program

A. REVENUES 1) Revenue Limit Sources 8010-8099 653,119.00 2) Federal Revenue 8100-8299 3) Other State Revenue 8300-8599 2,395,375.00 4) Other Local Revenue 8600-8799 0.00 5) TOTAL, REVENUES 3,048,494.00

B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 2) Classified Salaries 2000-2999 I 0.00 3) Employee Benefits 3000-3999 0.00 4) Books and Supplies 4000-4999 I 0.00 5) Services and Other Operating Expenditures 5000-5999 0.00 6) Capital Outlay 6000-6599 0.00 7) Other Outgo (excluding Direct Support/ 7100-7299,

Indirect Costs) 7400-7499 3,048,494.00 8) Direct Support/Indirect Costs 7300-7399 9) TOTAL, EXPENDITURES 3,048,494.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5-B9) 0.00

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers

a) Transfers In 8910-8929 0.00 b) Transfers Out 7610-7629

2) Other Sources/Uses a) Sources 8930-8979 0.00 b) Uses 7630-7699

3) Contributions 8980-8999 0.00 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00


http://E.NET

an Jose Unified July 1 Budget (Single Adoption) 43 6966E anta Clara County

2006/07 Budget

Form ROE General Fund



Total Program

F. FUND BALANCE, RESERVES 1) Beginning Balance

a) As of July 1 - Unaudited 9791 0.00 b) Audit Adjustments 9793 0.00 c) As of July 1 - Audited (Fl a + F1 b) 0.00 d) Other Restatements 9795 0.00 e) Net Beginning Balance (F1 c + F1d) 0.00

2) Ending Balance, June 30 (E + F1 e) (Beginning Balance in budget year) 0.00 Components of Ending Fund Balance a) Reserved Amounts

1. Revolving Cash 9711 0.00 2. Stores 9712 0.00 3. Prepaid Expenditures 9713 0.00 4. All Others 9719 0.00 5. General Reserve

(EC 42124) 9730 0.00 6. Legally Restricted Balances

b) Designated Amounts 1. Designated for Economic Uncertainties

9740

9770

0.00

0.00 2. Designated for the Unrealized Gains of

Investments and Cash in County Treasury 9775 0.00 3. Capital Outlay & Equipment Replacement

Reserves/All Other Designations 9780 0.00 (Must equal line F2b3a4 plus line F2b3b)

a. Capital Outlay & Equipment Replacement Reserves

1. Beginning Balance 2. Less: Current Purchases 3. Plus: Current Contributions 4. Equals: Ending Balance

b. All Other Designations

0.00

Total All Other Designations 0.00 c) Undesignated / Unappropriated Amount 9790 0.00 I


an Jose Unified July 1 Budget (Single Adoption) 43 69666 3nta Clara County 2006/07 Budget Form ROP



Object Description (Resources 6350 and 6360) Codes ,

Total Pro. ram

Calculation of allowable reserves and ending balance in accordance with Education Code 52321. A. Contributions to Capital Outlay and Equipment

Replacement Reserve. 1) Total, Expenditures, Transfers Out, and Uses

(Page 1, Lines B9, Dl b and D2b) 3,048,494.00 2) Allowable Contribution to Capital Outlay

and Equipment Replacement Reserve (Line 1 times 15%) 457,274.10

3) Current Contributions (Page 2, Line F2b3a3) 0.00

4) Amount in Excess of Allowable Contribution (Line 3 minus Line 2, or 0 if negative amount) 0.00

B. Net Ending Balance. 1) Total, Expenditures, Transfers Out, and Uses

(Page 1, Lines B9, D1b and D2b) 3,048,494.00 2) Allowable Net Ending Balance

(Line 1 times 15%) 457,274.10 3) Ending Balance, June 30

(Page 2, Line F2) 0.00 4) Less: Capital Outlay & Equipment

Replacement Reserves - Beginning Balance (Page 2, Line F2b3a1) 0.00

5) Plus: Capital Outlay & Equipment Replacement Reserves - Current Purchases (Page 2, Line F2b3a2) 0.00

6) Adjusted Net Ending Balance (Line 3 minus Line 4 plus Line 5) 0.00

7) Amount in Excess of Allowable Ending Balance (Line 6 minus Line 2, or 0 if negative amount) 0.00


http://B.Net

July 1 Budget (Single Adoption) ose Unified 2005/06 Estimated Actuals 43 69666 000001 ICIara County SUMMARY OF INTERFUND ACTIVITIES Form SI/

FOR ALL FUNDS

ascription


5750 Transfers Out

5750

Indirect/Direct Support Transfers In 7350, 7380

Costs-Interfund T Transfers Out

7350, 7380


89104929


7610-7629


9310

Due To Other Funds

9610

GENERAL FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

i CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

ADULT EDUCATION FUND Expenditure Detail Other Sources/Uses Detail

' Fund Reconciliation CHILD DEVELOPMENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

) CAFETERIA SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

1 DEFERRED MAINTENANCE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation


' SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

8 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation


0 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

1 BUILDING FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

5 CAPITAL FACILITIES FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation



10 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation



52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

53 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation





0.00 (80,304.46) 0.00 (574,793.00) 1,874,654.10 1,643,411.00

0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00

19,648.46 0.00 142,818.00 0.00 300,000.00 0.00

0.00 0.00

0.00 (12,896.00) 431,975.00 0.00 0.00 470,000.00

0.00 0.00

0.00 0.00 1,343,411.00 0.00

0.00 0.00

0.00 0 00 0.00 0.00

0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00

0.00 0.1 , 0.00 0.00

0.00 0.00

0.00 0.00 0.00 0.00

73,552.00 0 00 6,803,093.55 1,404,654.11

0.00 0.00

0.00 0.00 0.00 3,200,000.00

0.00

0.00 0.00

0.00 0.00 0.00

0.00 0.00

0.00 0.00 0.00 3,600,000.00

0.00 0.0C

0.00 0.00 0.00 0.00

0.00 0.09

0.00 0,nn 0.00 0.00

0.00 0.01

0.00 0.00 0.00 0.01

0.00 0.00 0.00 0.01

0.00 3,093.55 0.00 0.01

0.00 spa 0.00 0.01

0.00 0.00 0.00 0.00

0.00 0.01

0.00 0.00 0.00 0.00 0.00

0.00 0.01

0.00 0.00 0_00 0.00

0.00

0.00 0.00 0.a

0.00

lifomia Dent of Education


July 1 Budget (Single Adoption) 2005/06 Estimated Actuals


43 69666 0000 Form S

lescrIption


5750 Transfers Out

5750

Indirect/Direct Support Costs-Interfund Transfers in I Transfers Out 7350, 7380 7350, 7380

Interfund Transfers In 8910-8929


7610-7629


9310

Due To Other Funds

9610

3 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00

Fund Reconciliation 0.00 0.0C,

6 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00


7 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00

Fund Reconciliation 0.00 0.0t

'1 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00


'3 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 a00

Other Sources/Uses Detail 0.00 0.00


'6 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.01

15 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0

TOTALS 93,20U.46 193,200.451 574,79100 I (574,793.00) 10,321,158.65 10,321,158.66 0.00 0,0


0.00 0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

10,909.00 0.00 99,601.00 0.00

0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00


5750 5750

IndIrecVEhrect Support Costs-Interfund Transfers In Transfers Out 7350, 7380 7350, 7380


Interfund Due From Transfers Out Other Funds

7610-7629 9310

Due To

Other Funds 9610

0.00 (121,552.00) 0.00 (422,302.00) 1,370,742.00 1,670,742.00

0.00

0.00

0.00 0.00 35,769.00 322,701.00

0.0

0.00 74,874.00 7,132,613.00 1,370,742.00

0.00

0.00 0.00

0.00 0.00 0.00 4,532,613.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00 0.0n

0.00

0.00

0.00

0.00

300,000.00

0.00

1,370,742.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

2,600,000.00

0.00

0.00

July 1 Budget (Single Adoption) ose Unified 2006/07 Budget 43 69666 00000

Clara County SUMMARY OF INTERFUND ACTIVITIES Form SU FOR ALL FUNDS

ascription GENERAL FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

I CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

I ADULT EDUCATION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

? CHILD DEVELOPMENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

3 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

4 DEFERRED MAINTENANCE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation


7 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY


8 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation


0 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS


II BUILDING FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

I5 CAPITAL FACILITIES FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation



30 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS




52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

53 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detajl Fund Reconciliation





lifomia Dent of Education

121,552.00 (121,552.00) 422,302.00 (422,302.00)_ 10,174,097.00 10,174,097.00

Direct Cos s-Interfund Transfers In Transfers Out

5750 5750

Indirect/Direct Support Costs-Interfund Transfers In Transfers Out 7350, 7380 7350, 7380



7610.7629

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00

0.00

0.00

0.00

0.00

Due To

Other Funds 9610


9310




43 69666 000 Form

Description 53 OTHER ENTERPRISE FUND


56 WAREHOUSE REVOLVING FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

07 SELF-INSURANCE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

71 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

76 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

95 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

TOTALS


2006/07 July 1 Budget (Single Adoption) Jose Unified General Fund 43 69666 0000000

lta Clara County School District Criteria and Standards Review Form 01CS

ovide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear immitments (including cost-of-living adjustments).

aviations from the standards must be explained and may affect the approval of the budget.

RITE RIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior year OR in 2) two or more of the previous three years by more than the following percentage levels:

Percentage Level 3.0% 2.0% 1.0%

District ADA 0 to 300

301 to 1,000 1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines 3, 6, and 25): 28,780

1.0%

District's ADA Standard Percentage Level:

Calculatin • the District's ADA Variances

ATA ENTRY: Enter data in the Revenue Limit ADA, Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Revenue Limit Revenue Limit (Funded) ADA (Funded) ADA ADA Variance Level Original Budget Estimated/Unaudited Actuals (If Budget is greater

Fiscal Year Form RL, Line 5b Form RL, Line 5b) than Actuals, else N/A) Status

hird Prior Year (2003/04) econd Prior Year (2004/05) irst Prior Year (2005/06) ,udget Year (2006/07) (Criterion 4A1, Step 2a)

31,107.00 30,991.12 0.4% Met 30,655,00 30,597.34 0.2% Met 30,225.00 30,237.71 N/A Met 29,419.27

B. Comparison of District ADA to the Standard

IATA ENTRY: Enter an explanation if the standard is not met.

la. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for the first prior year.

Explanation: (required if NOT met)

lb. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:

(required if NOT met)

:alifomia Dept of Education SACS Financial Reporting Software - 2006.1.0


in Jose Unified mta Clara County

2006/07 July 1 Budget (Single Adoption) General Fund

School District Criteria and Standards Review

43 69666 000000 Form 01C

2. CRITERION: Enrollment

STANDARD: Projected enrollment has not been overestimated in 1) the first prior year OR in 2) two or more of the previous three years by more than the following percentage levels:

Percentage Level 3.0% 2.0% 1.0%

District ADA 0 to 300

301 to 1,000 1,001 and over


District's Enrollment Standard Percentage Level:

1.0%

A. Calculating the District's Enrollment Variances

)ATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CBEDS Actual, column for the First Prior Year; all other data are extracted or alculated.

Enrollment Variance Level Enrollment Enrollment (If Budget is greater

Fiscal Year Budget CBEDS Actual than Actual, else N/A) Status

third Prior Year (2003/04) Second Prior Year (2004/05) =irst Prior Year (2005/06) 3udget Year (2006/07)

32,565 32,314 0.8% Met

31,810 31,874 N/A Met

31,052 31,646 N/A Met 30,635

2B. Corn arison of District Enrollment to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1 a. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year.


lb. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.


2006/07 July 1 Budget (Single Adoption) :I Jose Unified General Fund 43 69666 0000000 ita Clara County School District Criteria and Standards Review Form 01CS

3. CRITERION: ADA to Enrollment Ratio

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the budget year or two subsequent fiscal years has not increased by more than one half of one percent (0.5%) from the historical average ratio from the three prior fiscal years.

1. Calculating the District's Historical ADA to Enrollment Ratio Standard

\TA ENTRY: All data are extracted or calculated.

Fiscal Year

P-2 ADA Estimated/Unaudited Actuals Form A, Lines 3, 6, and 25)

Enrollment Historical Ratio CBEDS Actual of ADA to Enrollment

iird Prior Year (2003/04) 30,385 32,314 94.0% :cond Prior Year (2004105) 29,881 31,874 93.7% rst Prior Year (2005/06) 29,352 31,646 92.8%

Historical Average Ratio: 93.5%

District's ADA to Enrollment Ratio Standard (historical average ratio plus 0.5%): 94.0%

B. Calculating the District's Projected Ratio of ADA to Enrollment

ATA ENTRY: Enter data in the Estimated P-2 ADA and Enrollment columns for the 1st and 2nd Subsequent Years; all other data are extracted or calculated.

Estimated P-2 ADA Budget Enrollment

Fiscal Year Form A, Lines 3, 6, and 25 Budget Ratio of ADA to Enrollment Status udget Year (2006/07) st Subsequent Year (2007/08) nd Subsequent Year (2008/09)

28,780 30,635 93.9% Met 28,208 30,035 93.9% Met 27,636 29,435 93.9% Met

C. Comparison of District ADA to Enrollment Ratio to the Standard

1ATA ENTRY: Enter an explanation if the standard is not met.

a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the budget and two subsequent fiscal years.

Explanation:


NOTE: Budgeted enrollment and ADA do not contain Charter school students.

,:alifomia Dept of Education SACS Financial Reporting Software - 2006.1.0

140,685,388.00 143,499,096.00 146,369,078.00 149,296,459.00 Basic Aid Standard

t change over previous year): N/A N/A N/A

Projected local property taxes (Form RL, Lines 25 thru 27)

(Perce



School District Criteria and Standards Review 43 69666 000000

Form 01C

4. CRITERION: Revenue Limit

STANDARD: Projected revenue limit for any of the budget year or two subsequent fiscal years has not changed by more than one percent plus or minus the change in population growth and the funded cost-of-living adjustment (COLA) from the prior year.

For basic aid districts, projected revenue limit has not changed by more than the percent increase in property tax revenues from the prior fiscal year.

For districts funded by necessary small school formulas, projected revenue limit has not changed by more than the prior year amount plus the funded cost-of-living adjustment.

Al. Calculatin the District's Revenue Limit Standard

iATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for Step la and Step 2a; all other data are extracted or calculated.

'rojected Revenue Limit

itep 1 - Funded COLA a. Base Revenue Limit (BRL) per ADA

(Form RL, Line 4) b. Deficit Factor

(Form RL, Line 16) c. Funded BRL per ADA

(Step 1a times Step lb) d. Prior Year Funded BRL

per ADA e. Difference

(Step lc minus Step 1d) f. Percent Change Due to COLA

(Step le divided by Step 1d)

Step 2 - Change in Population a. Revenue Limit (Funded) ADA

(Form RL, Line 5b) b. Prior Year Revenue

Limit (Funded) ADA c. Difference

(Step 2a minus Step 2b) d. Percent Change Due to Population

(Step 2c divided by Step 2b)

5,159.07 5,521.49 5,781.49 5,938.49

0.99108 1.00000 1.00000 1.00000

5,113.05 5,521.49 5,781.49 5,938.49

5,113.05 5,521.49 5,781.49

408.44 260.00 157.00

8.0% 4.7% 2.7%

30,237.71 29,419.27 29,108.17 28,536.17

30,237.71 29,419.27 29,108.17

(818.44) (311.10) (572.00)

-2.7% -1.1% -2.0%

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year (2005/06 ) (2006/07) 2007/08 2008/09)

5.3% 3.6% 0.7%

4.3% to 6.3% 2.6% to 4.6% -.3% to 1.7%

Step 3 - Total Change in Funded COLA and Population (Step if plus Step 2d)

Revenue Limit Standard (Step 3, plus/minus 1%):

4A2. Alternate Revenue Limit Standard - Basic Aid

DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated.

Basic Aid District Projected Revenue Limit (Applicable if Form RL, Budget column, line 31, is zero)

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year (2005/06 ) (2006/07) 2007/08 2008/09

4A3. Alternate Revenue Limit Standard - Necessary Small School

DATA ENTRY: All data are extracted or calculated.

Necessary Small School District Projected Revenue Limit (Applicable if Form RL, Budget column, line 6, is greater than zero, and line 5b, RL ADA, is zero)

Budget Year (2006/07)

1st Subsequent Year 2007/08

2nd Subsequent Year (2008/09

Necessary Small School Standard (Funded COLA change - Step If plus 1%):

N/A N/A N/A


156,646,961.00 165,413,948.00 169,838,614.00 171,024,872.00

ected Change in Revenue Limit: Revenue Limit Standard:

Status:

5.6% 2.7% 0.7%

4.3% to 6.3% 2.6% to 4.6% -.3% to 1.7%

Met Met Met

ienue Limit

nd 01, Objects 8011, 8020-8089) District's Pro

2006/07 July 1 Budget (Single Adoption) Jose Unified General Fund 43 69666 0000000 to Clara County School District Criteria and Standards Review Form 01CS

Calculating the District's Projected Change in Revenue Limit

TA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for Revenue Limit; all other data are extracted or calculated.

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year

(2005/06 ) (2006/07 ) 2007/08 2008/09

. Comparison of District Revenue Limit to the Standard

TA ENTRY: Enter an explanation if the standard is not met.

I a. STANDARD MET - Projected change in revenue limit has met the standard for the budget and two subsequent fiscal years.

Explanation:


:alifornia Dept of Education ACS Pinnnrinl Ponnrtinn Snftwart? - 9006 1 0

an Jose Unified unta Clara County


School District Criteria and Standards Review 43 69666 00000C

Form 01C

5. CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total salaries and benefits to total general fund expenditures (excluding transfers out and other financing uses) for any of the budget year or two subsequent fiscal years has not changed by more than two percent from the historical average ratio from the three prior fiscal years.

iA. Calculatin a the District's Historical Avera e Ratio of Salaries and Wa a es to Total General Fund Ex • enditures

)ATA ENTRY: All data are extracted or calculated.

Estimated/Unaudited Actuals Salaries and Benefits Total Expenditures Ratio of Salaries and Benefits

Fiscal Year Fund 01, Objects 1000-3999) (Fund 01, Objects 1000-7499 to Total Expenditures

third Prior Year (2003/04) 208,129,156.51 248,608,428.83 83.7%

Second Prior Year (2004/05) 212,392,765.56 248,171,032.23 85.6%

=first Prior Year (2005/06) 217,978,034.40 272,279,502.33 80.1% Historical Average Ratio: 83.1%

District's Salaries and Benefits Standard

(historical average ratio plus/minus 2%): 81.1% to 85.1%

5B. Calculating the District's Projected Ratio of Salaries and Wages to Total General Fund Expenditures

DATA ENTRY: Enter data in the Salaries and Benefits, and Total Expenditures columns for the 1st and 2nd Subsequent Years; all other data are extracted or calculated.

Budget Salaries and Benefits Total Expenditures Ratio of Salaries and Benefits

Fiscal Year Fund 01, Objects 1000-3999) (Fund 01, Objects 1000-7499 to Total Expenditures Status

Budget Year (2006/07) 1st Subsequent Year (2007/08) 2nd Subsequent Year (2008/09)

230,209,203.27 286,264,892.27 80.4% Not Met 237,242,624.00 290,395,484.00 81.7% Met 245,577,366.00 298,281,150.00 82.3% Met

5C. Comparison of District Salaries and Benefits Ratio to the Standard


la. STANDARD NOT MET - Projected ratio(s) of salary and benefit costs to total expenditures are outside the standard in one or more of the budget or two subsequent fiscal years. Provide reasons why the projection(s) exceed the standard, a description of the methods and assumptions used in projecting salaries and benefits, and what changes, if any, will be made to bring the projected salary and benefit costs within the standard.


The ratio for 06/07 is in line with the ratio for 2005/05, which reflects a positive trend in the salary to total budget ratio.



ita Clara County School District Criteria and Standards Review Form 01CS

CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues and expenditures by major object category for any of the budget year or two subsequent fiscal years have not changed by more than five percent from the prior year amount.

District's Other Revenues and Expenditures Percentage Range: -5.0% to +5.0%

Calculating the District's Change by Major Object Category

\TA ENTRY: Enter data in the Amount column for the 1st and 2nd Subsequent Years of each revenue and expenditure section; all other data are extracted or calculated.

)ject Range / Fiscal Year

Percent Change Amount Over Previous Year Status

26,454,842.71 23,536,263.00 -11.0% Not Met 19,956,215.00 -15.2% Not Met 19,281,622.00 -3.4% Met

71,177,266.20 81,217,520.00 14.1% Not Met 81,308,099.00 0.1% Met 82,288,041.00 1.2% Met

13,382,461.34 13,613,045.00 1.7% Met 12,933,996.00 -5.0% Met 13,024,142.00 0.7% Met

23,885,037.02 25,900,010.00 8.4% Not Met 22,909,171.00 -11.5% Not Met 22,449,719.00 -2.0% Met

25,565,547.91 25,031,573.00 -2.1% Met 24,880,330.00 -0.6% Met 24,752,898.00 -0.5% Met

Federal Revenue (Fund 01, Objects 8100-8299)

rst Prior Year (2005/06) fidget Year (2006/07) 4 Subsequent Year (2007/08) id Subsequent Year (2008/09)

Other State Revenue (Fund 01, Objects 8300 -8599)

rst Prior Year (2005/06) Jdget Year (2006/07) st Subsequent Year (2007/08) id Subsequent Year (2008/09)

Other Local Revenue (Fund 01, Objects 8600 -8799)

irst Prior Year (2005/06) udget Year (2006/07) st Subsequent Year (2007/08) rid Subsequent Year (2008/09)

Books and Supplies (Fund 01, Objects 4000-4999)

irst Prior Year (2005/06) udget Year (2006/07) st Subsequent Year (2007/08) nd Subsequent Year (2008/09)

Services and Other Expenditures (Fund 01, Objects 5000-5999)

irst Prior Year (2005/06) ludget Year (2006/07) St Subsequent Year (2007/08) nd Subsequent Year (2008/09)

B. Comparison of District Other Revenues and Expenditures to the Standard

)ATA ENTRY: Enter an explanation if the standard is not met.

la. STANDARD NOT MET - One or more projected operating revenue or expenditure object categories have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Provide reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected revenues and expenditures within the standard.

Explanation:


Federal Revenues: Loss federal grants, and no COLA; State Revenue: Increased revenue, including mandated cost; Books and Supplies: increased funding (including mandated costs) budgetd for supplies, not salary

Dalifornia Dept of Education SACS Financial Renortina Software - 2006.1.0

Not applicable (district does not participate in the deferred maintenance program) Other (explanation must be provided)

D. Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)

Explanation:

(required if NOT met and Other is marked)




Form 01C,

T. CRITERION: Facilities Maintenance

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amounts required pursuant to Education Code (EC) Section 17584 (Deferred Maintenance) and EC Section 17070.75 (Ongoing and Major Maintenance/Restricted Maintenance Account).

A. Determining the District's Compliance with the Contribution Requirement for EC Section 17584 - Deferred Maintenance

ATA ENTRY: Enter data in the Contributed column for Deferred Maintenance Contribution; all other data are extracted or calculated. If standard is not met, enter an X in the appropriate )x and enter an explanation, if applicable.

Deferred Maintenance Contribution

Required' Contributed Status

ieferred Maintenance 1,282,177 1,282,177 Met

' Represents the districts prior year deferred maintenance "maximum match" amount released by the California Department of Education and includes maximum match amounts for district direct-funded charter schools. Also includes any applicable deferred maintenance deficit factor as determined by the State Allocation Board.

standard is not met, enter an X in the box that best describes why the required contribution was not made:

DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all other data are extracted or calculated. If standard is not net, enter an X in the appropriate box and enter an explanation, if applicable.

1. a. For districts that are the AU of a SELPA, do you choose to exclude revenue that are passed through to participating members of the SELPA from the OMMA/RMA required minimum contribution calculation?

b. Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section 17070.75(b)(2)(C) (Fund 01, objects 7211-7223 with resources 3300-3499, 6500 and 6510)

2. Ongoing and Major Maintenance/Restricted Maintenance Account

a. Budgeted Expenditures, Transfers Out, and Uses (Fund 01, objects 1000-7999) 288,004,570.27

b. Less: Pass-through Revenues 3% Required Budgeted Contribution and Apportionments Minimum Contribution to the Ongoing and Major (Line lb, if line 1a is Yes)

c. Net Budgeted Expenditures, Transfers Out, and Uses

(Line 2c times 3%) Maintenance Account Status

288,004,570.27 8,640,137.11 8,640,137.00 Not Met

All funds, resources 8100 and 8150, objects 8900-8999

If standard is not met, enter an X in the box that best describes why the minimum required contribution was not made:

Explanation: (required if NOT met and Other is marked)

Not applicable (district does not participate in the Leroy F. Green School Facilities Act of 1998) Exempt (due to district's small size [EC Section 17070.75 (b)(2)(D)]) Other (explanation must be provided)

x

This standerd is met. The software has a bug that does not accept rounding.


2006/07 July 1 Budget (Single Adoption) n Jose Unified General Fund 43 69666 0000000 Inta Clara County School District Criteria and Standards Review Form 01CS

8. CRITERION: Deficit Spending

STANDARD: Deficit spending (revenues plus transfers in and other financing sources, less expenditures, transfers out and other financing uses) resulting in a negative amount, as a percentage of total expenditures, transfers out and other financing uses, has not exceeded the following absolute percentage levels in two out of three prior fiscal years:

Percentage Level ' District ADA 1.7% 0 to 300 1.3% 301 to 1,000 1.0% 1,001 to 30,000 0.7% 30,001 to 400,000 0.3% 400,001 and over

' Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves for economic uncertainties over a three year period.

District ADA (Form A, Estimated P-2 ADA column, fines 3, 6, and 25): 28,780

District's Deficit Spending Standard Percentage Level: 1.0%

A. Calculating the District's Deficit Spending Percentages

IATA ENTRY: All data are extracted or calculated.

Net Change in Total Expenditures, Deficit Spending Level Fund Balance Transfers Out, and Uses (If Net Change in Fund

Fiscal Year Form 01. Section E Fund 01. Objects 1000-7999 Balance is negative, else N/A Status hird Prior Year (2003/04) (3,548,154.06) 253,155,675.25 1.4% Not Met Iecond Prior Year (2004/05) 3,563,901.98 248,745,116.47 N/A Met irst Prior Year (2005/06) (71,445.98) 273,922,913.33 0.0% Met ludget Year (2006/07) 1,674,931.73 288,004,570.27

SB. Comparison of District Deficit Spending to the Standard


1 a. STANDARD MET - Deficit spending, if any, has not exceeded the standard percentage level in two or more of the three prior years.



2006/07 July 1 Budget (Single Adoption) n Jose Unified

General Fund

43 69666 000000 , nta Clara County School District Criteria and Standards Review Form 01G

9. CRITERION: Fund Balance

STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by the following percentage levels:

Percentage Level' District ADA 1.7% 0 to 300 1.3% 301 to 1,000 1.0% 1,001 to 30,000 0.7% 30,001 to 400,000 0.3% 400,001 and over

' Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves for economic uncertainties over a three year period.


District's Fund Balance Standard Percentage Level: 1.0%

A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages

IATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Unrestricted General Fund Beginning Balance Beginning Fund Balance (Form 01, Line F1e, Unrestricted Column) Variance Level

Fiscal Year Original Budget Estimated/Unaudited Actuals If overestimated, else N/A) Status "hird Prior Year (2003/04) iecond Prior Year (2004/05) =first Prior Year (2005/06)

583,850.71 2,712,031.34 N/A Met 929,200.31 785,110.72 15.5% Not Met

1,008,585.49 1,229,859.55 N/A Met

Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)

)B. Comparison of District Unrestricted Beginning Fund Balance to the Standard


1 a. STANDARD MET - Unrestricted general fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of the previous three years.



2006/07 July 1 Budget (Single Adoption) 1 Jose Unified General Fund 43 69666 0000000 nta Clara County School District Criteria and Standards Review Form 01CS

10. CRITERION: Reserves

STANDARD: Available reserves for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts as applied to total expenditures, transfers out' and other financing uses:

Percentage Level District ADA 5% or $50,0002 (greater of) 0 to 300 4% or $50,0002 (greater of) 301 to 1,000

3% 1,001 to 30,000 2% 30,001 to 400,000 1% 400,001 and over

' An administrative unit (AU) of a special education local plan area (SELPA) may exclude the distribution of revenues to its participating members.

2 Dollar thresholds to be adjusted annually by the prior year statutory cost-of-living adjustment (Education Code Section 42238) and then rounded to the nearest thousand.


3% District's Reserve Standard Percentage Level:

DA. Calculating the District's Special Education Pass -through Exclusions (only for districts that serve as the AU of a SELPA)

ATA ENTRY: For SELPA AUs, click the appropriate Yes or No button and enter the SELPA name(s), if applicable; all other data are extracted or calculated.

or districts that serve as the AU of a SELPA:

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? 2. If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s):

b. Amount to be excluded from the reserve calculation for special education pass-through funds (Fund 01, resources 3300-3499, 6500 and 6510, objects 7211-7213 and 7221-7223):

OB. Calculating the District's Reserve Standard

iATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for lines 1 and 2; all other data are extracted or calculated.

Budget Year 1st Subsequent Year 2nd Subsequent Year 2006/07 2007/08 2008/09

1. Total Expenditures, Transfers Out, and Uses (Fund 01, objects 1000-7999)

2. Less: Special Education Pass-through (Line A2b, if line Al is Yes)

3. Net Expenditures, Transfers Out, and Uses (Line B1 minus line B2)

4. Reserve Standard Percentage Level 5. Reserve Standard - by Percent

(Line B3 times line B4) 6. Reserve Standard - by Amount

($50,000 for districts with 0 to 1,000 ADA, else 0) 7. District's Reserve Standard

(Greater of line 85 or line B6)

288,004,570.27 292,155,997.00 300,081,335.00

288,004,570.27 292,155,997.00 300,081,335.00

3% 3% 3%

8,640,137.11 8,764,679.91 9,002,440.05

0.00 0.00 0.00

8,640,137.11 8,764,679.91 9,002,440.05

:alifornia Dept of Education lACS Financial Reoortino Software - 2006.1.0

Budget Year 1st Subsequent Year 2nd Subsequent Year

(2006/07) 2007/08 2008/09

0.00

6,838,263.54 3,943,118.00 (1,583,761.00)

0.00

10,523,446.67 10,923,447.00 11,373,447.00

17,361,710.21 14,866,565.00 9,789,686.00

8,640,137.11 8,764,679.91 9,002,440.05

Met Met Met

esignated Reserve Amounts (Unrestricted, resources 0000-1999):

1. General Fund - Designated for Economic Uncertainties

(Fund 01, Object 9770)

2. General Fund - Unappropriated Amount (Fund 01, Object 9790)

3. Special Reserve Fund - Designated for Economic Uncertainties


4. Special Reserve Fund - Unappropriated Amount


5. District's Budgeted Reserves

(Lines C1 thru C4)

District's Reserve Standard

(Line B7):

Status:

Explanation:


2006/07 July 1 Budget (Single Adoption) n Jose Unified General Fund 43 69666 000000 nta Clara County School District Criteria and Standards Review Form 01C,

)C. Calculating the District's Budgeted Reserve Amount

ATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for lines 1 through 4; all other data are extracted or calculated.

10D. Comparison of District Reserves to the Standard


1a. STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.



nta Clara County School District Criteria and Standards Review Form 01CS

UPPLEMENTAL INFORMATION

kTA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

51. Contingent Liabilities

la. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that may impact the budget? No

1 b. If Yes, identify the liabilities and how they may impact the budget:

S2. Use of One -time Revenues for Ongoing Expenditures

la. Does your district have ongoing general fund expenditures in the budget in excess of one percent of the total general fund expenditures that are funded with one-time resources? No

1 b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following years:

S3. Use of Ongoing Revenues for One -time Expenditures

la. Does your district have large non-recurring general fund expenditures that are funded with ongoing general fund revenues? No

lb. If Yes, identify the expenditures:

S4. Contingent Revenues

la. Does your district have projected revenues for any of the budget year or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)?

No

1 b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:

"jalifornia Dept of Education SACS Financial Reporting Software - 2006.1.0





43 69666 000000' Form 01C,

S5. Contributions

Identify projected contributions from the unrestricted general fund to restricted programs in the general fund for any of the budget year or two subsequent fiscal years. Provide an explanation if contributions have changed by more than ten percent from prior year amounts. Explanation should include whether contributions are ongoing or one-time in nature.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for any of the budget year or two subsequent fiscal years. Provide an explanation if transfers have changed by more than ten percent from prior year amounts. Explanation should include whether transfers are ongoing or one-time in nature.

Estimate the impact of any capital projects on the general fund operational budget.

District's Contributions and Transfers Percentage Range: -10.0% to +10.0%

i5A. Identification of the District's Pro'ected Contributions Transfers and Capital Pro'ects that ma Im • act the General Fund

/ATA ENTRY: Enter data in the Projection column for contributions, transfers in, and transfers out for all fiscal years, except the First Prior Year and Budget Year for Contributions, which gill be extracted, and click the appropriate button for item ld; all other data are extracted or calculated.

)escription / Fiscal Year Projection Percent Change Status

la. Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980

:first Prior Year (2005/06) (24,117,845.23) ludget Year (2006/07) (26,121,709.00) 8.3% Met

1st Subsequent Year (2007/08) (28,444,666.00) 8.9% Met

?rid Subsequent Year (2008/09) (30,062,160.00) 5.7% Met

1b. Transfers In, General Fund * =irst Prior Year (2005/06) 1,874,654.00 3udget Year (2006/07) 1,439,678.00 -23.2% Not Met

I st Subsequent Year (2007/08) 1,460,513.00 1.4% Met

?nd Subsequent Year (2008/09)

lc. Transfers Out, General Fund *

1,500,185.00 2.7% Met

=first Prior Year (2005/06) 1,643,411.00 3udget Year (2006/07) 1,739,678.00 5.9% Met 1st Subsequent Year (2007/08) 1,760,513.00 1.2% Met 2nd Subsequent Year (2008/09) 1,800,185.00 2.3% Met

1d. Impact of Capital Projects Do you have any capital projects that may impact the general fund operational budget?

Include transfers used to cover operating deficits in either the general fund or any other fund.

No

S5B. Status of the District's Pro'ected Contributions Transfers and Ca • ital Projects

DATA ENTRY: Enter an explanation if Not Met for items la-lc or if Yes for item ld.

la. MET - Projected contributions have not changed by more than ten percent for the budget and two subsequent fiscal years.

lb. NOT MET - The projected transfers in to the general fund have changed by more than ten percent for one or more of the budget or subsequent two fiscal years. Identify the amount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timelines, for reducing or eliminating the transfers.


In 2005/06 there was a transfer from the Cafeteria fund repaying a prior year loan. In subsequent years the transfer reflects the 0.5% Restricted Maintenance match from the bond that is transferred into and then trasferred out of the General Fund


Jose Unified nta Clara County



Form 01CS

1 c. MET - Projected transfers out have not changed by more than ten percent for the budget and two subsequent fiscal years.


id. NO - There are no capital projects that may impact the general fund operational budget.

Project Information:

(required if YES)

3alifomia Dept of Education 'SACS Financial Reporting Software - 2006.1.0

Prior Year (2005/06)


1st Subsequent Year (2007/08

2nd Subsequent Year 2008/09

Revenue Limit (Fund 01, Objects 8011, 8020-8089) (Criterion 4B) 156,646,961.00 165,413,948.00 169,838,614.00 171,024,872.00

Percent Change Over Previous Year:

Status:

S6C. Comparison of the District's Long -term Commitments to Revenues

5.6% 2.7% 0.7%

Met Not Met Met

In Jose Unified inta Clara County



43 69666 00000C Form 01G.

S6. Long -term Commitments

Identify all existing multiyear commitments and their annual required payment, and all new multiyear commitments and their annual fiscal impact. Also identify continuing and new multiyear debt agreements and new programs.

Compare the increase in long-term commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future years.

6tL Identification of the District's Long-term Commitments

ATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.

1. Does your district have long-term (multiyear) commitments? (If No, skip item 2)

2. List all new and existing multiyear commitments and required annual

Principal Balance

ype of Commitment # of Years as of

SACS Codes Used Remaining July 1, 2006

Yes

Budget Year

(2006/07)

Annual Payment

(P & I)

1st Subsequent Year

(2007/08)

Annual Payment

(P &I)

2nd Subsequent Year

(2008/09)

Annual Payment

(P &I)

debt service amounts.

Prior Year

(2005/06)

Annual Payment (P &I)

;apital Leases Fund/Resource/Object:

;ertificates of Participation Fund/Resource/Object:

)ther Postemployment Benefits Fund/Resource/Object:

3upp Early Retirement Program Fund/Resource/Object:

State School Building Loans Fund/Resource/Object:

2ompensated Absences Fund/Resource/Object:

Other Long-term Commitments:

2 1 313,210 307,265 255,266 1 115,060

01/various/5610

21 99,725,684 726.603 989,605 8.090,505 8,091,481

21/9010/7438-7439

3 1 4,706,383 5,453,124 5,290,732 2,865,824 ,438,370

01/0000/370x

650,000

Commitment Type:

Fund/Resource/Object: Total Annual Payments: 6,486,992 6,535,603 11,071 389 10.529.851

Percent Change Over Previous Year: 0.7% 69.4% -4.9%

56B. Calculatin a the District's Chan e in Revenues

DATA ENTRY: All data are extracted or calculated.

DATA ENTRY: Enter an explanation if Not Met.

la. NOT MET - The percent change in annual payments for long-term commitments exceeds the change in revenues for any of the budget or two subsequent fiscal years. Explain how these long-term commitments will be funded in future years. For funding sources that will expire prior to the end of the commitment period, or are funded with one-time sources, provide an explanation for how those funds will be replaced to continue annual debt service commitments.


In 2007-2008, payments on certificates of participation increase. COPS were refunded and payments were suspended for five years. Repayment comes from lease income that is being set aside outside the gneral fund, and the district has a repayment plan sufficient to fund all required COP payments.


Yes

Yes

Yes

2006/07 July 1 Budget (Single Adoption) n Jose Unified

General Fund

43 69666 0000001 inta Clara County School District Criteria and Standards Review Form Ct

S7. Unfunded Liabilities

Estimate the unfunded liability for postemployment benefits based on an actuarial study, if required, or other method; and identify the estimated or required annual contribution and how the costs are accounted for (pay-as-you-go, amortized over a specific period, etc.)

Estimate the unfunded liability for any other self-insured benefits programs (e.g. workers' compensation), based on an actuarial study, if required, or other method; and identify the estimated or required annual contribution and how the costs are accounted for (pay-as-you-go, amortized over a specific period, etc.).

7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other than Pensions (OPEB)

ATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.

1. Does your district provide postemployment benefits? (If No, skip items 2-6)

2. For the district's postemployment benefits: a. Are they lifetime benefits?

b. Do benefits continue past age 65?

c. Describe any other characteristics of the district's postemployment benefits program including eligibility information:

If an employe has worked for the district for at least 10 years the district will contribute $80 monthly toward the cost of benefits. After age 65 this amount drops to $35 per month. Additionally the district has offered several retirement incentives that offer full benefit coverage for up to seven years. These benefits will expire in 07/08 (unless extended under very limited circumstances).

3. Are postemployment benefits funded on a pay-as-you-go, actuarial cost, or other method? Pay-as-you-go

4. If Pay-as-you-go, disclose the following information: Budget Year 1st Subsequent Year 2nd Subsequent Year 2006/07 2007/08 2008/09

Number of retirees receiving benefits Total annual cost Percent of total annual cost paid by retiree Percent of total annual cost paid by employer (100% minus retiree %)

5. Total liability for postemployment benefits

a. Is total liability based on an estimate or actuarial study? b. If based on an actuarial study, indicate the date of the study.

6. Amount of total liability that is unfunded

1,245 1,255 1,265 8,576,000 9,748,000 11,079,471

75% 79% 85% 25% 21% 15%

17,500,000

Actuarial April 2006

17,500,000

57B. Identification of the District's Unfunded Liability for Other Self -insured Benefits

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.

1. Does your district provide other self-insured benefits (e.g., workers' compensation)? (If No, skip items 2-6) Yes

2. Describe any other self-insured benefit programs operated by the district. Include details on whether the programs are lifetime or limited, and eligibility information:

Worker's compensation IBNR is funded and reserved.

3. Are other self-insured benefit programs funded on a pay-as-you-go, actuarial cost, or other method? Actuarial

Budget Year 1st Subsequent Year 2nd Subsequent Year (2006/07) (2007/08) (2008/09)

4. If Pay-as-you-go, what is the total annual cost?

5. Total liability for providing the other self-insured benefits

a. Is total liability based on an estimate or actuarial study? b. If based on an actuarial study, indicate the date of the study.

7,325,000

Actuarial June 2005

6. Amount of total liability that is unfunded of


Yes :ertificated (Non -management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year?

dumber of certificated (non-management) ull-time-equivalent (FTE) positions

1st Subsequent Year Prior Year (2nd Interim) )

Budget Year (2006/07) (2005/06 2007/08


1,546.7 1,572.7 1,598.7 1,658.8




Form 01C,

S8. Status of Labor Agreements

Analyze the status of employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future years.

If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff: The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the district governing board and superintendent.

MA. Cost Analysis of District's Labor Agreements - Certificated (Non -management) Employees

)ATA ENTRY: Enter all applicable data items; there are no extractions in this section.

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, complete questions 6 and 7.

Negotiations Settled 2a. Per Government Code Section 3547.5(a), date of public

disclosure board meeting: Jun 20, 2006

2b. Per Government Code Section 3547.5(b), was the agreement certified by the district superintendent and chief business official? Yes

If Yes, date of Superintendent and CBO certification: Jun 20, 2006

3. Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the agreement? No

If Yes, date of budget revision board adoption:

4. End Date: Period covered by the agreement: Begin Date: Jul 01, 2006 Jun 30, 2009

5. Salary settlement Budget Year 1st Subsequent Year 2nd Subsequent Year

Is the cost of salary settlement included in the budget and multiyear projections (MYPs)?

One Year Agreement Total cost of salary settlement

(2006/07) 2007/08 ) (2008/09

Yes Yes

Yes

5,002,943 5,901,065 0

Estimated, Per formula Per Formula Per Formula

% change in salary schedule from prior year Or

Multiyear Agreement Total cost of salary settlement

% change in salary schedule from prior year (may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:

Ongoing General Fund revenues



(2006/07) 2007/08 2008/09

Yes Yes Yes

Yes Yes Yes

rtificated (Non-management) Attrition (layoffs and retirements)

1. Are savings from attrition included in the budget and MYPs?

2. Are additional H&W benefits for those laid-off or retired employees included in the budget and MYPs?




Form 01CS

lotiations Not Settled Cost of a one percent increase in salary and statutory benefits


(2006/07) (2007/08) (2008/09)

Amount included for any tentative salary increases

lificated (Non-management) Health and Welfare (H&W) Benefits

I. Are costs of H&W benefit changes included in the budget and MYPs?

2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer I. Percent projected change in H&W cost over prior year


(2006/07) 2007/08 2008/09

Yes Yes Yes

18,741,480 20,923,555 23,296,803

100% 100% 100%

13.0% 15.0% 15.0%

rtificated (Non-management) Prior Year Settlements any new costs from prior year settlements included in the budget?

If Yes, amount of new costs included in the budget and MYPs If Yes, explain the nature of the new costs:

Yes 1,600,000 1,600,000 1,600,000

Additional retroactive pay increase anticipated for 2005/06 is included in the budget


(2006/07) 2007/08 2008/09

Yes Yes Yes

2,243,883 2,341,941 2,457,602

1.9% 1.9% 1.9%

rtificated (Non-management) Step and Column Adjustments

1. Are step & column adjustments included in the budget and MYPs?

2. Cost of step & column adjustments

3. Percent change in step & column over prior year

srtificated (Non-management) - Other st other significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):

:alifomia Dept of Education ACS Financial Reporting Software - 2006.1.0

1st Subsequent Year 2nd Subsequent Year Prior Year (2nd Interim) 2005/06 2007/08

Budget Year (2006/07) (2008/09 )

900.5 900.5 900.5 900.5 Number of classified (non-managment) FTE positions

) (2006/07 (2007/08 2008/09



School District Criteria and Standards Review 43 69666 0000(

Form 01

S8B. Cost Ana sis of District's Labor Agreements - Classified (Non-management) Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Classified (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

No

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.


Negotiations Settled 2a. Per Government Code Section 3547.5(a), date of public disclosure

board meeting:

2b. Per Government Code Section 3547.5(b), was the agreement certified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the agreement?

If Yes, date of budget revision board adoption:

4. End Date: Period covered by the agreement: Begin Date:

5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year

Is the cost of salary settlement included in the budget and multiyear projections (MVPs)?

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior year Or

Multiyear Agreement Total cost of salary settlement

% change in salary schedule from prior year (may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits

371,897


1,625,189 I

1st Subsequent Year 2nd Subsequent Year (2007/08) (2008/09)

1,409,489 I 966,932 7. Amount included for any tentative salary increases

California Dept of Education SACS Financial Reporting Software - 2006.1.0 — .


(2006/07) 2007/08 2008/09

No No No

No No No

assified (Non -management) Attrition (layoffs and retirements)

1. Are savings from attrition included in the budget and MYPs?

2. Are additional H&W benefits for those laid-off or retired employees included in the budget and MYPs?

2006/07 July 1 Budget (Single Adoption) Jose Unified General Fund 43 69666 0000000 to Clara County School District Criteria and Standards Review Form 01CS


(2006/07 ) 2007/08 2008/09

Yes Yes Yes

8,487,920 9,761,109 11,225,275

94% 94% 94%

13.0% 15.0% 15.0%

issified (Non -management) Health and Welfare (H&W) Benefits

1. Are costs of H&W benefit changes included in the budget and MYPs?

2. Total cost of H&W benefits

3. Percent of H&W cost paid by employer

4. Percent projected change in H&W cost over prior year

issified (Non -management) Prior Year Settlements

any new costs from prior year settlements included in the budget?

If Yes, amount of new costs included in the budget and MYPs If Yes, explain the nature of the new costs:

No


(2006/07) 2007/08 2008/09

Yes Yes Yes

464,871 464,871 464,871

1.3% 1.3% 1.3%

assified (Non -management) Step and Column Adjustments

1. Are step & column adjustments included in the budget and MYPs?

2. Cost of step & column adjustments

3. Percent change in step & column over prior year

lassified (Non -management) - Other st other significant contract changes and the cost impact of each change (i.e., hours of employment, leave of absence, bonuses, etc.):

;alifornia Dept of Education IACS Financial Reporting Software - 2006.1.0

2006/07 July 1 Budget (Single Adoption) San Jose Unified General Fund 43 69666 0000( Tanta Clara County School District Criteria and Standards Review Form 01

S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim) 2005/06


1st Subsequent Year 2007/08 )


Number of management, supervisor, and confidential FTE positions 140.2 140.2 140.2 140.2

Management/Supervisor/Confidential Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? No

If Yes, complete question 2.


Negotiations Settled 2. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year

(2006/07 2007/08 ) 2008/09

Is the cost of salary settlement included in the budget and multiyear projections (MYPs)?

Total cost of salary settlement

% change in salary schedule from prior year (may enter text, such as "Reopenern)

Negotiations Not Settled 3. Cost of a one percent increase in salary and statutory benefits 168,385

Budget Year 1st Subsequent Year 2nd Subsequent Year (2006/07) (2007/08) (2008/09)

4. Amount included for any tentative salary increases 735,842 638,179 437,801

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent Year Health and Welfare (H&W) Benefits (2006/07) 2007/08 2008/09

1. Are costs of H&W benefit changes included in the budget and MYPs?

2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year

Yes Yes Yes 1,755,751 2,019,114 2,321,981

95% 95% 95% 13.0% 15.0% 15.0%

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent Year Other Benefits (mileage, bonuses, etc.) (2006/07) 2007/08 2008/09

1. Are costs of other benefits included in the budget and MVPs? 2. Total cost of other benefits 3. Percent change in cost of other benefits over prior year

Yes Yes Yes 18,600 18,600 18,600

0.0% 0.0% 0.0%


Comments: (optional)


to Clara County School District Criteria and Standards Review Form 01CS

)DITIONAL FISCAL INDICATORS

TA ENTRY: Click the appropriate Yes or No button for items Al through A9 except item A3, which is automatically completed based on data in Criterion 2.

1. Do cash flow projections show that the district will end the budget year with a negative cash balance in the general fund?

12. Is the system of personnel position control independent from the payroll system?

U. Is enrollment decreasing in both the prior and budget years? (Data from the enrollment budget column of Criterion 2A are used to determine Yes or No)

‘4. Are new charter schools operating in district boundaries that impact the districts enrollment, either in the prior or budget year?

45. Has the district entered into a bargaining agreement where any of the budget or subsequent years of the agreement would result in salary increases that are expected to exceed the projected state cost-of-living adjustment?

A6. Does the district provide uncapped (100% employer paid) health benefits for current or retired employees?

A7. Is the districts financial system independent of the county office system?

A8. Does the district have any reports that indicate fiscal distress pursuant to Education Code Section 42127.6(a)? (If Yes, provide copies to the county office of education)

A9. Have there been personnel changes in the superintendent or chief business official positions within the last 12 months?

No

Yes

Yes

No

No

Yes

Yes

No

No

then providing comments for additional fiscal indicators, please include the item number applicable to each comment.

End of School District Budget Criteria and Standards Review

:alifornia Dept of Education ACS Financial Reporting Software - 2006.1.0

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