2009-10 Proposed Budget Encinitas Union School District.

2009-10 Proposed Budget

Encinitas Union School District

Governor’s Budget 2009-10

This is a year that clearly puts substance ahead of process – virtually nothing in the development of the 2008-09/2009-10 17-month Budget has been normal

The January Governor's Budget was released in DecemberThe 2008-09 and 2009-10 State Budgets were merged, amended, and adopted together in FebruaryFollowing the latest Budget adoption in state history last September, the February enactment of the 2009-10 Budget was by far the earliestImmediately after enactment, it was clear that the Budget was in need of substantial amendmentThe special election was held on May 19 with disappointing resultsThe May Revision proposals have seeped out of the Capitol like molasses in December

And of utmost importance, the economy and unemployment continue to get worseThis is the backdrop for the 2009 May Revision

1


State revenues have fallen dramatically

Expenditures continue to rise on the natural

Borrowing has been more difficult and more expensive than ever before

California continues to lose jobs

More people demand social services – that won't be available – during a downturn

There is no way to “trim around the edges” and not deal with the realities of the imbalance between state revenues and the cost of public services

Nevertheless, there are more cuts to education and all other major areas of the Budget

2


Proposition 98 has been on a rollercoaster ride

Cuts to the revenue limit

Cuts to Categoricals

Flexibility within remaining categorical funding

Withdrawal of Public Transportation Funds with no backfill

Addition of one-time federal funds

Changes to federal MOE requirements

And much more to be detailed later in the program

What does it all mean?

Less of everything for California's children

Coupled with cuts to health and welfare programs, the most vulnerable Californians – mostly children – are in for a very tough year

3

Governor’s Budget 2009-10 & May Revision Features

The already reduced 17-month Budget adopted in February is reduced by another $24.3 billion

Major cuts to K-12 education, welfare, prisons, and higher education

No suspension of Proposition 98 – not needed as funding floor has dropped

No cost-of-living adjustment (COLA) and a huge deficit factor

Lottery and other special election proposals appear to be dead

More cuts to K-12 – $3.9 billion – between the February Budget and the May Revision

Some additional flexibility anticipated, but not yet approved

Even more funding deferred – placing an even greater burden on cash flow

Dramatically lower funding for every aspect of government services

4

National Economy & California's Economy

The current recession is the deepest since the Great Depression

The recession began in December 2007 and is now 17 months old

The U.S. unemployment rate is 8.9%, up from 5.8% in 2008

California's economy is suffering even more than the nation as a whole

The state was at the epicenter of the sub-prime mortgage collapse

Home building fell for the fourth consecutive year in 2008, with housing starts expected to be down 24% in 2009

The state's unemployment rate is among the highest in the nation at 11.2% in March 2009, up from 6.4% one year earlier

Personal income is projected to decline 1.0% in 2009, the first time it has fallen since 1938

5

General Fund Revenues

The state economy drives General Fund revenues through three major taxes: personal income tax, sales and use tax, and corporation tax

The collapse of the state and national economies has driven state tax revenues down

Since enactment of the 2009-10 Budget Act on February 20, 2009, baseline revenues (i.e., revenues absent new policy proposals) have dropped further:

-$3.4 billion in 2008-09, a 3.8% shortfall

-$8.9 billion in 2009-10, a 9.1% shortfall

The May Revision proposes to make up this shortfall with more program cuts, fee hikes, revenue accelerations, and borrowing

6

Borrowing Proposal Dropped

The May 14 release included a proposal to borrow $5.5 billion from the capital markets through a RAW

While in Washington, D.C., the Governor sought federal backing for California's RAWs

His request was apparently turned down

The Legislative Analyst said that using RAWs to balance the Budget, rather than for cash flow, “set a terrible precedent and was poor fiscal policy”

On May 26, the Governor withdrew the RAWs and proposed instead $5.6 billion in additional cuts

7

Cuts Substitute for Borrowing

The $5.6 billion in cuts include:

Elimination of the California Work Opportunity and Responsibility to Kids (CalWORKs) program, saving $1.3 billion

Reductions to the University of California (UC) and California State University (CSU) of $750 million

Phase out of remaining Cal Grant programs, saving $173 million

Cutting rehabilitative services for inmates, saving $789 million

Other reductions totaling approximately $2.5 billion

K-12 education was not targeted for cuts in this list

However, cuts to UC and CSU will reduce the amount of federal American Recovery and Reinvestment Act (ARRA) funds that are available to K-12 education

8

Revenue Limits for 2009-10

The May Revision recognizes the statutory COLA at 4.25%, down from an estimated 5.02% in the January Governor's Budget, but does not propose to fund it

The May Revision proposes to cut revenue limits an additional $1.894 billion from the 2009 Budget Act level

The new proposal will result in a base-revenue-limit-per-ADA reduction of 3.45% for the average district in 2009-10

May Revision Factors

2008-09 2009-10

Statutory COLA

5.66% 4.25%

K-12 Deficit 11.428% 17.967%

9

Revenue Limit – Without Deficit

In order to determine your district's funded revenue limit per ADA, you must first determine the undeficited revenue limit, i.e., the revenue limit including the statutory COLA

The appropriate dollar amount must be added to your 2007-08 base revenue limit to determine your undeficited revenue limit per ADA in 2008-09

District Type

Statutory COLA

2008-09 5.66%

2009-10 4.25%

All Elementary Districts $315 $250

All High School Districts $379 $300

All Unified Districts $329 $261

10

Special Education

No reductions to special education funding in the May Revision

The Governor proposes to fund $65 million for the Behavioral Intervention Plan (BIP) settlement agreement beginning in 2009-10 as ongoing funding

The estimated per-ADA amount is $10.92 per ADA rolled into AB 602 funding

Legislation is needed to fund the settlement

Federal funding for special education is expected to increase by $53.5 million in 2009-10 based on the 2009 federal budget appropriation funding

This funding is ongoing, and we will provide per-ADA funding amounts as soon as additional information becomes available

This funding is in addition to ARRA funds

11

Recap of Flexibility

To help offset the impact of categorical program and revenue limit cuts, the February 2009 Budget provided two types of flexibility:

Ending balance sweeps – based on the 2007-08 ending balance for state categorical programs with specific exceptions

These transfers may be executed in 2008-09 or 2009-10, but do not include ending balances accrued after June 30, 2008

Transfer flexibility for 42 state categorical programs – funds may be transferred from eligible programs to any other educational purpose

Permitted as of 2008-09 through 2012-13

Plus relaxation of K-3 Class-Size Reduction caps and timelines for purchasing State Board-approved instructional materials

12

Recap of Flexibility Plus Updates – Tier III Categorical Programs

Funding for 42 programs are permitted to be shifted to any other education purpose as of 2008-09 through 2012-13

CDE has indicated that this funding will be provided as unrestricted funding and that LEAs may use locally defined codes to track the funds

In addition, SBX3 4 stated that a public hearing is required as a condition of exercising the allowed flexibility; however, CDE has clarified that a hearing is required to receive the funds for the affected programs

This hearing need not be a separate hearing, but may be addressed as part of the regular budget adoption hearing process

13

President Obama signed the 2009 Federal Budget in March 2009; funding will be built into California's 2009-10 State Budget

The 2010 Budget proposal is in beginning stages of negotiations with Congress

3-18

2008(Actual)

2009(Estimated) % Change

President's Proposed 2010

Title I, Part A, Basic Grant $6.6 billion $6.6 billion 0% $5.1 billion

Title II, Part D (Enhancing Education Through Technology)

$267 million $270 million 0.7% $100 million

Title III (Language Acquisition) $700 million $730 million 4.2% $730 million

Title IV (Safe and Drug Free Schools) $295 million $295 million 0% $ 0

Title V (21st Century Learning Centers) $1.08 billion $1.13 billion 4.6% $1.13 billion

Special Education (Part B) $10.9 billion $11.5 billion 5.5% $11.5 billion

Note: California's share is approximately 10%

Federal Budget Proposals 14

Effectively Using New Federal Stimulus Funds6-32

Examples of Effective Uses Uses that Should Be Avoided

Professional DevelopmentAfterschool/Summer SchoolSupplemental instruction materialsEducation technology and hardware to support data analysisConstruction, modernization, renovation, or repair (allowed with SFSF)Payoff outstanding postemployment retirement benefit or other debt (may be allowed with SFSF)

Hiring staff on a permanent basisPurchasing vehicles*Building athletic facilities*Maintenance costs*Long-term reserves – the funds must be expended within a few years*Adding nonmandatory special education servicePaying for core requirements with Title I funds*Title I dollars at non-Title I-eligible schools*

* These items are prohibited by federal law

15

Deferrals5-16

16

What are the Budget Assumptions for EUSD for 2009-10?7-3

2009-10 Key Budget Assumptions

Following are key budget assumptions for 2009-10 based on the Governor’s Budget:

17

Description Estimated Funding LevelsAverage Daily Attendance (ADA) Based on 5,299.64 ADA

Estimated Property Tax $33,414,748 (Approx. $197K than 2008-09)

District of Choice funding It is anticipated that the funding is going to be continued (an estimated amount of $222,666)

Revenue Limit COLA 4.25% with 17.967% Deficit

Basic Aid “Fair Share” A negative impact of $180 per ADA or $953,935

Mandated Cost Reimbursement No Funding is anticipated except two mandates

Special Education income based on AB 602 Funding COLA

Level Funding as 2008-09

LotteryFunded at $121 per ADA -$109.50 Unrestricted, $11.50 Prop. 20 (Restricted)

Key Budget Assumptions

Description Estimated Funding LevelsK-3 CSR $1,071 full day

Gifted and Talented Education $7.25 per ADA (After the Deficit)

Instructional Materials Block Grant$54.10 after the deficit per prior year CBEDS

Special Education Mandated Cost Settlement $4.25 per ADA (Year 8 of 10)

Summer School Core, Remedial Intervention $3.97 per pupil hour. However, planning on 43% reduction in funding in 2009-10

Transfer-In for General Operating budget expenses from Special Reserve and Employees Post-Employment Reserve Funds

$1,544,294

18

2009-10 Budget Assumptions

Annual Property Liability Premium of $239,059Total Regular Ed. FTE budgeted is 242Step and Column is budgeted for Certificated and Classified employeesNo salary increases included for any bargaining unitsStaffing @ 20:1 for K-3 and 31:1 for 4-6Maintain retiree benefits as they now existEmployer Labor Related Costs:

STRS 8.25%PERS/PERS Reduction 13.02%Social Security 6.20%Medicare 1.45%SUI 0.30%Workers Comp. 1.7452%Health & Welfare $10,680

19

2009-10 Budget Assumptions

Utilities Increase of 15%Funding of $35,000 for safety monitor positionsState Funding of Deferred Maintenance of $186,043. District match of $275,500 will be suspended for one year onlySite allocation of $34.50 per prior year CBEDS enrollment (will be adjusted at 2009-10 CBEDS)Site allocation of $5.30 per prior year CBEDS enrollment for Media books and supplies 10 days of teacher sick leave per FTECustodial supplies of $300 per classroomRoutine Restricted Maintenance to be funded at 2.5% of total General Fund expenditures if district match toward Deferred Maintenance Fund is suspended for one yearTransportation expense of $471,749

20

Governor’s Budget Flexibility Proposals & EUSD

The Governor’s Budget includes a number of proposals to provide districts with added flexibility to mitigate the impact of Budget reductionsProposed flexibility options include:

Reducing required reserves for economic uncertainty – half of required amount for 2009-10 (Definitely the reserve must maintain as established in district philosophy)Reducing Routine Restricted Maintenance (RRM) reserve from 3% to 1% (The district has reduced RRM approximately by .5% for One year only)Eliminating required Deferred Maintenance match (The district will save an estimated $275,500 for One year only)Allowing for complete flexibility of categorical funds Utilizing prior-year restricted fund reserves, with certain limitations

Note: The Governor’s Proposal has many flexibility opportunities; however, caution should be used in adding back expenditures in future years

21

Average Daily Attendance

0

500

1,000

1,500

2,000

2,500

06/07 07/08 08/09 09/10

Kindergarten Grade 1-3 Grade 4-6 Special Ed

06-07 07-08 08-09 09-10

Kindergarten 791 681 723 714

Grade 1-3 2,204 2,207 2,275 2,216

Grade 4-6 2,352 2,282 2,321 2,343

Special Ed 47 59 53 53

Total ADA 5,394 5,229 5,372 5,326

CBEDS 5,625 5,449 5,562 5,549

% of ADA 95.9 96.0 96.6 96.0

Unrestricted General FundRevenues, Expenditures, and Changes in Fund Balance

June 30, 2009

2006-07 2007-08 2008-09 2009-10Revenues Actual Actual Projection Budget------------------------------------------------------- ------------------ ------------------ ------------------ ------------------State Aid 781,858 509,090 264,079 222,666Basic Aid Adjustment (Fair Share) 0 0 0 (953,935)Property Tax 30,119,608 32,363,125 33,611,957 33,414,748In Lieu Property Tax Transfer (734,776) (1,547,654) (35,119) 0PERS R/L Rdctn 0 0 0 0Special Ed ADA TRNF (241,090) (364,525) (367,093) (378,491)

------------------ ------------------ ------------------ ------------------Total Revenue Limit Sources 8010-8099 29,925,599 30,960,036 33,473,824 32,304,988

Federal Revenues 8100-8299 4,524 42,953 255,015 0Other State Revenues 8300-8599 4,440,677 4,161,970 4,115,413 4,048,346Other Local Revenues 8600-8799 2,588,980 2,722,954 2,464,871 861,589Transfers In 8910-8929 1,861,961 948,956 1,202,016 1,544,294Cont to Restricted 8980-8999 (3,290,107) (3,732,782) (3,026,730) (2,901,160)

------------------ ------------------ ------------------ ------------------Total Other Income 5,606,035 4,144,051 5,010,585 3,553,069

Total Revenues 35,531,634 35,104,087 38,484,409 35,858,057

Expenditures ------------------------------------------------------- Certificated Salaries 1000-1999 20,689,566 20,920,464 21,328,447 21,750,137Classified Salaries 2000-2999 3,466,528 3,615,490 3,535,481 3,417,476Employee Benefits 3000-3999 6,155,383 6,491,125 7,346,211 7,831,326Books/Supplies 4000-4999 837,381 840,152 1,771,689 698,464Services, Other Operating Serv. 5000-5999 2,971,553 3,210,780 3,193,775 2,902,671Capital Outlay 6000-6999 92,673 123,101 155,358 67,358Other Outgo/Direct Support/Indirect Cost 7100-7499 (425,187) (512,357) (438,791) (446,927)Transfers Out 7610-7629 1,715,202 413,189 1,591,356 0

------------------ ------------------ ------------------ ------------------Total Expenditures 35,503,099 35,101,944 38,483,526 36,220,505

Changes in Fund Balance 28,535 2,143 883 (362,448)

Beginning Balance 6,137,621 6,166,156 6,168,299 6,169,182------------------ ------------------ ------------------ ------------------

Ending Balance 6,166,156 6,168,299 6,169,182 5,806,734=========== =========== =========== ===========

Unrestricted General Fund Revenues

Other State Revenues10.4%

R/L - Sources83.4%

Other Local Revenues2.2%

Transfers In4.0%

Unrestricted General Fund Expenditures

Services, Other Oper. Exp./Cap. Outlay

8.1%

Employee Benefits21.4%

Salaries68.6%

Books/Supplies1.9%

Components of the Ending Fund BalanceJune 30, 2009

Ending Balance 2006-07 2007-08 2008-09 2009-10Designations Actual Actual Projection Budget------------------------------------------------------- ------------------ ------------------ ------------------ ------------------Revolving Cash Fund 10,000 10,000 10,000 10,000Cash In Bank 20,000 20,000 20,000 20,000Stores 137,117 98,258 108,105 108,105Designated For: Lottery 699,096 668,468 619,122 589,512 Vacation Buyout 185,413 246,145 224,101 224,101 Excess Property Tax / Revenue Limits 1,231,174 1,527,252 2,371,290 1,047,039 Projected Fair Share 0 0 376,274 1,891,971 Carryover 756,090 286,257 0 0 Restricted Funding 7,533 9,801 0 0Reserve for Economic Uncertainties 1,906,127 1,911,470 2,115,316 1,868,545Undesignated Amount 1,213,606 1,390,649 324,974 47,461

------------------ ------------------ ------------------ ------------------Total Ending Balance 6,166,156 6,168,299 6,169,182 5,806,734

=========== =========== =========== ===========

Restricted General FundRevenues, Expenditures, and Changes in Fund Balance

June 30, 2009

2006-07 2007-08 2008-09 2009-10Revenues Actual Actual Projection Budget------------------------------------------------------- ------------------ ------------------ ------------------ ------------------Property Tax 158,990 172,803 173,105 185,562Special Ed ADA TRNF 241,090 364,525 367,093 378,491

------------------ ------------------ ------------------ ------------------Total Revenue Limit Sources 8010-8099 400,080 537,328 540,198 564,053

Federal Revenues 8100-8299 1,727,411 1,578,208 3,040,517 1,628,599Other State Revenues 8300-8599 4,304,469 3,444,175 3,133,107 2,514,442Other Local Revenues 8600-8799 2,525,532 2,542,162 2,516,376 2,426,800Cont to Restricted 8980-8999 3,290,107 3,732,782 3,026,730 2,901,160

------------------ ------------------ ------------------ ------------------Total Other Income 11,847,520 11,297,327 11,716,730 9,471,001

Total Revenues 12,247,601 11,834,655 12,256,928 10,035,054

Expenditures ------------------------------------------------------- Certificated Salaries 1000-1999 3,491,146 3,393,433 4,956,837 3,432,118Classified Salaries 2000-2999 2,144,992 2,151,819 2,116,343 1,969,024Employee Benefits 3000-3999 1,377,970 1,402,434 1,767,392 1,727,352Books/Supplies 4000-4999 1,094,739 1,527,881 3,020,207 956,123Services, Other Operating Serv. 5000-5999 2,157,218 3,002,322 1,872,652 1,546,584Capital Outlay 6000-6999 0 8,548 0 0Other Outgo/Direct Support/Indirect Cost 7100-7499 405,269 492,751 399,306 403,853Transfers Out 7610-7629 236,700 250,700 267,500 0

------------------ ------------------ ------------------ ------------------Total Expenditures 10,908,033 12,229,888 14,400,237 10,035,054

Changes in Fund Balance 1,339,568 (395,233) (2,143,309) 0

Beginning Balance 1,198,974 2,538,542 2,143,309 0------------------ ------------------ ------------------ ------------------

Ending Balance 2,538,542 2,143,309 0 0=========== =========== =========== ===========

Restricted General Fund Revenues

Federal Revenues16.2%

Revenue Limit - Property Tax

1.8% Revenue Limit - Special Ed ADA TRNF

3.8%

Other State Revenues25.1%Other Local Revenues

24.2%

Cont to Restricted28.9%

Restricted General Fund Expenditures

Direct Support/Indirect Cost4.0%

Services, Other Operating Serv.

15.4%

Books/Supplies9.5%

Employee Benefits17.2%

Salaries53.9%

General Fund Expenditures(Unrestricted & Restricted)

Capital Outlay0.1%

Services, Other Operating Serv.

9.6%

Books/Supplies3.6%

Employee Benefits

20.6%

Classified Salaries11.6%

Certificated Salaries54.5%

District Expenditures by Function

Instruction69.3%

Instruction-Related Services

8.8%

Board & Superintendent

1.2%

Plant Services9.0%

District Administration5.3%

Community Services1.4%

Pupil Services5.0%

Child Nutrition FundJune 30, 2009

2006-07 2007-08 2008-09 2009-10Revenues Actual Actual Projection Budget------------------------------------------------------- ------------------ ------------------ ------------------ ------------------Revenue Limit Sources 8010-8099 0 0 0 0Federal Revenues 8100-8299 321,820 297,282 325,932 329,191Other State Revenues 8300-8599 15,117 23,623 16,850 16,425Other Local Revenues 8600-8799 549,060 675,833 656,708 637,975

------------------ ------------------ ------------------ ------------------Total Revenues 885,997 996,738 999,490 983,591

Expenditures-------------------------------------------------------Certificated Salaries 1000-1999Classified Salaries 2000-2999 385,825 491,038 462,229 469,714Employee Benefits 3000-3999 89,479 112,976 114,206 137,310Books/Supplies 4000-4999 382,975 344,657 318,442 312,050Services, Other Operating Serv. 5000-5999 26,310 31,632 67,828 33,458Capital Outlay 6000-6999 0 0 0 0Other Outgo/Direct Support/Indirect Cost 7100-7499 26,538 19,606 39,485 43,074 ------------------ ------------------ ------------------ ------------------Total Expenditures 911,127 999,908 1,002,190 995,606

Changes in Fund Balance (25,130) (3,170) (2,700) (12,015)Audit Adjustment 0 0 0 0Beginning Fund Balance 208,190 183,060 179,891 177,191

------------------ ------------------ ------------------ ------------------Ending Fund Balance 183,060 179,891 177,191 165,176

=========== =========== =========== ===========

Deferred Maintenance FundJune 30, 2009

2006-07 2007-08 2008-09 2009-10Revenues Actual Actual Projection Budget------------------------------------------------------- ------------------ ------------------ ------------------ ------------------Revenue Limit Sources 8010-8099 0 0 0 0Federal Revenues 8100-8299 0 0 0 0Other State Revenues 8300-8599 228,562 222,623 186,043 186,043Other Local Revenues 8600-8799 21,276 13,546 12,715 1,750Transfers In 8910-8929 236,700 250,700 267,500 0

------------------ ------------------ ------------------ ------------------Total Revenues 486,538 486,869 466,258 187,793

Expenditures-------------------------------------------------------Certificated Salaries 1000-1999 0 0 0 0Classified Salaries 2000-2999 0 0 0 0Employee Benefits 3000-3999 0 0 0 0Books/Supplies 4000-4999 0 0 0 0Services, Other Operating Serv. 5000-5999 444,487 594,245 300,000 450,000Capital Outlay 6000-6999 0 0 0 0Other Outgo/Direct Support/Indirect Cost 7100-7499 0 0 0 0 ------------------ ------------------ ------------------ ------------------Total Expenditures 444,487 594,245 300,000 450,000

Changes in Fund Balance 42,050 (107,376) 166,258 (262,207)Audit Adjustment 0 0 0 0Beginning Fund Balance 443,498 485,548 378,172 544,430


=========== =========== =========== ===========

Special Reserve-Non Capital FundJune 30, 2009

2006-07 2007-08 2008-09 2009-10Revenues Actual Actual Projection Budget------------------------------------------------------- ------------------ ------------------ ------------------ ------------------Revenue Limit Sources 8010-8099 0 0 0 0Federal Revenues 8100-8299 0 0 0 0Other State Revenues 8300-8599 0 0 0 0Other Local Revenues 8600-8799 216,830 206,601 135,500 132,500Transfers In 8910-8929 1,715,202 413,189 1,591,356 0

------------------ ------------------ ------------------ ------------------Total Revenues 1,932,032 619,790 1,726,856 132,500

Expenditures-------------------------------------------------------Certificated Salaries 1000-1999 0 0 0 0Classified Salaries 2000-2999 0 0 0 0Employee Benefits 3000-3999 0 0 0 0Books/Supplies 4000-4999 0 0 0 0Services, Other Operating Serv. 5000-5999 0 0 0 0Capital Outlay 6000-6999 0 0 0 0Other Outgo/Direct Support/Indirect Cost 7100-7499 0 0 0 0Transfers Out 7610-7629 1,861,962 913,193 1,104,713 1,500,000 ------------------ ------------------ ------------------ ------------------Total Expenditures 1,861,962 913,193 1,104,713 1,500,000

Changes in Fund Balance 70,070 (293,403) 622,143 (1,367,500)Audit Adjustment 0 0 0 0Beginning Fund Balance 6,033,627 6,103,696 5,810,294 6,432,437

------------------ ------------------ ------------------ ------------------Ending Fund Balance 6,103,696 5,810,294 6,432,437 5,064,937

=========== =========== =========== ===========

Special Reserve Fund For Post Employment BenefitsJune 30, 2009

2006-07 2007-08 2008-09 2009-10Revenues Actual Actual Projection Budget------------------------------------------------------- ------------------ ------------------ ------------------ ------------------Revenue Limit Sources 8010-8099 0 0 0 0Federal Revenues 8100-8299 0 0 0 0Other State Revenues 8300-8599 0 0 0 0Other Local Revenues 8600-8799 26,863 24,905 15,500 11,750Transfers In 8910-8929 0 0 0 0

------------------ ------------------ ------------------ ------------------Total Revenues 26,863 24,905 15,500 11,750

Expenditures-------------------------------------------------------Certificated Salaries 1000-1999 0 0 0 0Classified Salaries 2000-2999 0 0 0 0Employee Benefits 3000-3999 0 0 0 0Books/Supplies 4000-4999 0 0 0 0Services, Other Operating Serv. 5000-5999 0 0 0 0Capital Outlay 6000-6999 0 0 0 0Other Outgo/Direct Support/Indirect Cost 7100-7499 0 0 0 0Transfers Out 7610-7629 0 35,763 41,150 44,294 ------------------ ------------------ ------------------ ------------------Total Expenditures 0 35,763 41,150 44,294

Changes in Fund Balance 26,863 (10,858) (25,650) (32,544)Audit Adjustment 0 0 0 0Beginning Fund Balance 535,885 562,748 551,890 526,240


=========== =========== =========== ===========

Capital Facilities FundJune 30, 2009

2006-07 2007-08 2008-09 2009-10Revenues Actual Actual Projection Budget------------------------------------------------------- ------------------ ------------------ ------------------ ------------------Revenue Limit Sources 8010-8099 0 0 0 0Federal Revenues 8100-8299 0 0 0 0Other State Revenues 8300-8599 0 0 0 0Other Local Revenues 8600-8799 707,320 609,779 322,654 134,500Transfers In 8910-8929 0 500,000 0 0

------------------ ------------------ ------------------ ------------------Total Revenues 707,320 1,109,779 322,654 134,500

Expenditures-------------------------------------------------------Certificated Salaries 1000-1999 0 0 0 0Classified Salaries 2000-2999 0 0 0 0Employee Benefits 3000-3999 0 0 0 0Books/Supplies 4000-4999 14,297 0 0 0Services, Other Operating Serv. 5000-5999 93,465 125,368 129,882 43,500Capital Outlay 6000-6999 734,255 3,150,266 2,870,717 900,000Other Outgo/Direct Support/Indirect Cost 7100-7499 0 108,393 108,393 108,393Transfers Out 7610-7629 0 0 0 0 ------------------ ------------------ ------------------ ------------------Total Expenditures 842,017 3,384,026 3,108,992 1,051,893

Changes in Fund Balance (134,697) (2,274,248) (2,786,338) (917,393)Audit Adjustment 0 0 0 0Beginning Fund Balance 6,570,752 6,436,055 4,161,807 1,375,469

------------------ ------------------ ------------------ ------------------Ending Fund Balance 6,436,055 4,161,807 1,375,469 458,076

=========== =========== =========== ===========

Special Reserve-Capital Outlay FundJune 30, 2009


------------------ ------------------ ------------------ ------------------Total Revenues 244,630 219,970 132,950 49,580

Expenditures-------------------------------------------------------Certificated Salaries 1000-1999 0 0 0 0Classified Salaries 2000-2999 0 0 0 0Employee Benefits 3000-3999 0 0 0 0Books/Supplies 4000-4999 5,309 10,304 20,232 80,000Services, Other Operating Serv. 5000-5999 210,880 206,355 212,757 38,641Capital Outlay 6000-6999 148,680 136,318 226,468 2,153,722Other Outgo/Direct Support/Indirect Cost 7100-7499 0 0 0 0Transfers Out 7610-7629 0 0 0 0 ------------------ ------------------ ------------------ ------------------Total Expenditures 364,869 352,977 459,457 2,272,363

Changes in Fund Balance (120,239) (133,006) (326,507) (2,222,783)Audit Adjustment 0 0 0 0Beginning Fund Balance 4,954,586 4,834,347 4,701,341 4,374,834

------------------ ------------------ ------------------ ------------------Ending Fund Balance 4,834,347 4,701,341 4,374,834 2,152,051

=========== =========== =========== ===========

Paul Ecke Central Trust FundJune 30, 2009


------------------ ------------------ ------------------ ------------------Total Revenues 5,566 5,130 3,275 1,125

Expenditures-------------------------------------------------------Certificated Salaries 1000-1999 0 0 0 0Classified Salaries 2000-2999 0 0 0 0Employee Benefits 3000-3999 0 0 0 0Books/Supplies 4000-4999 1,548 6,000 3,000 3,275Services, Other Operating Serv. 5000-5999 0 0 0 0Capital Outlay 6000-6999 0 0 0 0Other Outgo/Direct Support/Indirect Cost 7100-7499 0 0 0 0Transfers Out 7610-7629 0 0 0 0 ------------------ ------------------ ------------------ ------------------Total Expenditures 1,548 6,000 3,000 3,275

Changes in Fund Balance 4,018 (871) 275 (2,150)Audit Adjustment 0 0 0 0Beginning Fund Balance 109,573 113,591 112,720 112,995


=========== =========== =========== ===========

Note: Under the terms of the trust, only the interest earned in the prior years may be expended.

Self Insurance FundJune 30, 2009

2006-07 2007-08 2008-09 2009-10Revenues Actual Actual Projection Budget------------------------------------------------------- ------------------ ------------------ ------------------ ------------------Revenue Limit Sources 8010-8099 0 0 0 0Federal Revenues 8100-8299 0 0 0 0Other State Revenues 8300-8599 0 0 0 0Other Local Revenues 8600-8799 0 322,564 625,376 671,950Transfers In 8910-8929 0 0 0 0

------------------ ------------------ ------------------ ------------------Total Revenues 0 322,564 625,376 671,950

Expenditures-------------------------------------------------------Certificated Salaries 1000-1999 0 0 0 0Classified Salaries 2000-2999 0 0 0 0Employee Benefits 3000-3999 0 0 0 0Books/Supplies 4000-4999 0 0 0 0Services, Other Operating Serv. 5000-5999 0 296,468 352,273 398,055Capital Outlay 6000-6999 0 0 0 0Other Outgo/Direct Support/Indirect Cost 7100-7499 0 0 0 0Transfers Out 7610-7629 0 0 0 0 ------------------ ------------------ ------------------ ------------------Total Expenditures 0 296,468 352,273 398,055

Changes in Fund Balance 0 26,096 273,103 273,895Audit Adjustment 0 0 0 0Beginning Fund Balance 0 0 26,096 299,199

------------------ ------------------ ------------------ ------------------Ending Fund Balance 0 26,096 299,199 573,094

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2009-10 Proposed Budget Encinitas Union School District.

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Transcript of 2009-10 Proposed Budget Encinitas Union School District.