Antioch Unified School District Report

Antioch Unified School District Fiscal and Staffing Review April 30, 2010 Joel D. Montero Chief Executive Officer April 30, 2010 Donald Gill, Ed.D., Superintendent Antioch Unified School District 501 G Street Antioch CA 94509 Dear Superintendent Gill: In December 2009, the Antioch Unified School District and the Fiscal Crisis and Management Assistance Team (FCMAT) entered into an agreement to provide a review of the district’s finances and staffing. Specifically, the agreement states that FCMAT will perform the following: 1. Conduct a financial review of the district’s categorical and general funds and provide recom- mendations for cost efficiencies. Review the district staffing in budget development and make recommendations for potential cost efficiencies.. 2. Prepare an independent multiyear financial projection and cash flow projection using FCMAT’s Budget Explorer software to identify the financial condition of the district’s general fund for the three years ended June 30, 2012 using identified industry variables. The projection will be based on a review of the district’s 2009-2010 first interim report, as well as revenue and expenditure trends of recent years. 3. Review district certificated and classified staffing levels districtwide, including instructional aides, human resources department, educational services, business services and maintenance department to similar size districts with similar demographics and geographic conditions. 4. Incorporate findings of special education study in the analysis of districtwide staffing. This report contains the study team’s findings and recommendations. FCMAT appreciates the oppor- tunity to serve the Antioch Unified School District and extends its thanks to the staff for its coopera- tion and assistance during fieldwork. Sincerely, Joel D. Montero Chief Executive Officer FCMAT Joel D. Montero, Chief Executive Officer . . 1300 17th Street - CITY CENTRE, Bakersfield, CA 93 . 301-4533 Telephone 661-6 . 36-4611 Fax 661-63 . 6-4647 422 Petaluma Blvd North, Suite. C, Petaluma, CA 94952 Telephone: 707-775-2850 Fax: 707-775-2854 www.fcmat.org Administrative Agent: Christine L. Frazier - Office of Kern County Superintendent of Schools 4 Fiscal Crisis & Management Assistance Team Table of Contents Foreword .............................................................. 3 Introduction ......................................................... 5 Executive Summary ............................................ 7 Findings and Recommendations .................... 11 Staffing ..................................................................................11 Multiyear Forecast ...............................................................19 Cash Flow Management and Projections .......................29 Medi-Cal Adminstrative Activities Program .....................37 Class Size Reduction Program ...........................................41 Appendices ....................................................... 45 Antioch Unified School District 1 2 Fiscal Crisis & Management Assistance Team FOREWORD Study Agreements by Fiscal Year 80 70 60 50 40 30 20 10 0 92/93 93/94 94/95 95/96 96/97 97/98 98/99 99/00 00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 Projected Antioch Unified School District 3 seidutS fo rebmuN Foreword - FCMAT Background The Fiscal Crisis and Management Assistance Team (FCMAT) was created by legislation in accordance with Assembly Bill 1200 in 1992 as a service to assist local educational agencies (LEAs) in complying with fiscal accountability standards. AB 1200 was established from a need to ensure that LEAs throughout California were ade- quately prepared to meet and sustain their financial obligations. AB 1200 is also a statewide plan for county offices of education and school districts to work together on a local level to improve fiscal procedures and accountability standards. The legislation expanded the role of the county office in monitoring school districts under certain fiscal constraints to ensure these districts could meet their financial commitments on a multiyear basis. AB 2756 provides specific responsibili- ties to FCMAT with regard to districts that have received emergency state loans. These include comprehensive assessments in five major operational areas and periodic reports that identify the district’s progress on the improvement plans. In January 2006, SB 430 (charter schools) and AB 1366 (community colleges) became law and expanded FCMAT’s services to those types of LEAs. Since 1992, FCMAT has been engaged to perform nearly 750 reviews for local educational agencies, including school districts, county offices of education, charter schools and community colleges. Services range from fiscal crisis intervention to management review and assistance. FCMAT also provides professional development training. The Kern County Superintendent of Schools is the administrative agent for FCMAT. The agency is guided under the leadership of Joel D. Montero, Chief Executive Officer, with funding derived through appropriations in the state budget and a modest fee schedule for charges to requesting agencies. Total Number of Studies....................743 Total Number of Districts in CA ........1,050 Management Assistance.............................705 (94.886%) Fiscal Crisis/Emergency ................................38 (5.114%) Note: Some districts had multiple studies. Eight (8) districts have received emergency loans from the state. (Rev. 12/8/09) FOREWORD 4 Fiscal Crisis & Management Assistance Team INTRODUCTION Introduction Background Located in east Contra Costa County, the Antioch Unified School District serves more than 19,000 students in 13 elementary schools, one K-8 school, four middle schools, two comprehen- sive high schools, six alternative high school/academies, and a home-study school. From 1995 to 2005, the district grew from approximately 15,000 to more than 22,000 students, but has steadily declined since then. Similar to many local educational agencies throughout the state, the district has faced the effects of the global recession, state budget reductions, apportionment deferrals, deficit spending and declines in enrolment As a result, the governing board has made difficult decisions concerning the reduction or elimination of programs. The district is also under the leadership of a new superintendent who began in an interim capac- ity in spring 2009 and was permanently appointed to the position in September 2009. A number of position changes and reductions have been made to the district’s administrative organizational structure during the last fiscal year. In November 2009, the district requested assistance from the Fiscal Crisis and Management Assistance Team (FCMAT) to prepare an independent multiyear financial projection and cash flow analysis, provide recommendations for cost efficiencies, and review certificated and classified staffing levels. Specifically, the study agreement requested FCMAT to perform the following: 1. Conduct a financial review of the district’s categorical and general funds and provide recommendations for cost efficiencies. Review the district staffing in budget development and make recommendations for potential cost efficiencies. 2. Prepare an independent multiyear financial projection and cash flow projection using FCMAT’s Budget Explorer software to determine the financial condition of the district’s general fund for the three years ending June 30, 2012. Using identified industry vari- ables, the projection will be based on a review of the district’s 2009-2010 first interim report, as well as revenue and expenditure trends from recent years. 3. Review certificated and classified staffing levels districtwide, including employees in human resources, educational services, business services, maintenance, and instructional aides; compare staffing in each department to similar size districts with similar demo- graphics and geographic conditions. 4. Incorporate findings of special education study in the analysis of districtwide staffing. Antioch Unified School District 5 INTRODUCTION Study Team The study team was composed of the following members: Michelle Plumbtree Linda Grundhoffer FCMAT Chief Management Analyst FCMAT Consultant Petaluma, CA Danville, CA Leonel Martínez Roberta Mayor, Ed.D. FCMAT Public Information Specialist FCMAT Consultant Bakersfield, CA Honolulu, HI Study Guidelines FCMAT visited the district from Jan. 11 to Jan. 13, 2010 to collect information and conduct interviews. This report is the result of those efforts. 6 Fiscal Crisis & Management Assistance Team EXECUTIVE SUMMARY Executive Summary Multiyear Financial Projection In developing and implementing the multiyear financial projection (MYFP) for the Antioch Unified School District, the primary objectives are to achieve and sustain a balanced budget that meets the state’s criteria and standards including the designated reserve for economic uncertain- ties. The district faces substantial fiscal challenges that require the governing board to make diffi- cult decisions to balance the budget and ensure fiscal solvency. This will be especially challenging as the state continues to struggle with its own fiscal crisis. FCMAT’s multiyear financial projection indicates that the district will not meet its recom- mended reserve requirement in the two subsequent fiscal years without a detailed financial plan to increase revenue and/or reduce expenditures and cease deficit spending. Since FCMAT’s fieldwork in January 2010, the district took initial steps to address the budget shortfall by hold- ing budget committee meetings and approving budget reductions. None of these steps are incor- porated into the enclosed projections, but will need to be considered when reviewing the data. FCMAT analyzed all funding sources and expenditure categories by resource. The unrestricted general fund summary below indicates that when the components of the ending fund balance are considered, the district is projected to have a shortfall for the 2010-11 and 2011-12 fiscal years without substantial expenditure reductions or revenue enhancements. Unrestricted Multiyear Financial Projection 2009-10 2010-11 2011-12 Revenues and Other Financing Sources $104,952,309 $104,062,261 $ 101,272,342 Expenditures and Other Financing Uses $113,625,405 $116,671,860 $ 118,173,324 Net Increase/Decrease in Fund Balance ($8,673,096) ($12,609,599) ($16,900,982) Beginning Fund Balance $ 25,408,877 $ 16,735,781 $4,126,182 Ending Fund Balance $ 16,735,781 $4,126,182 ($12,774,800) Components of Fund Balance Including Reserves for Economic Uncertainties $ 12,429,653 $ 4,461,251 $ 4,374,063 Undesignated/Unappropriated 4,306,128 Total Shortfall $0 ($335,069) ($17,148,863) Source: Budget Explorer v4.0 Fiscal Crisis and Management Assistance Team Antioch Unified School District 7 EXECUTIVE SUMMARY To protect its financial solvency and eliminate the projected shortfalls of $335,069 in the 2010-11 fiscal year and $17.1 million in 2011-12, the district should begin preparing a detailed financial recovery plan. To balance the budget, the district will need to make difficult choices about which expenditures and programs will continue to be funded and which will be scaled back, recon- figured or eliminated. In the short-term, the district should take immediate action to address the budget shortfall projected for the subsequent two fiscal years. The governing board should approve a budget and multiyear projections that eliminate deficit spending and meet state reserve requirements. Assembly Bill 1200 was enacted in 1991 and provides county offices with increased authority and responsibility. Subsequent legislation, Assembly Bill 2756, made substantial changes to the financial accountability and oversight of the fiscal condition of school districts and county offices of education. AB 2756 strengthened the role of the superintendent of public instruction (SPI), the county office, and FCMAT and their ability to intervene during fiscal crises. If a district cannot meet its financial obligations for the current and/or two subsequent fiscal years or has a qualified or negative budget certification, the county superintendent of schools is required to notify the district governing board and the SPI. The county office is required to follow Education Code section 42127.6 when assisting a school district in this situation. Assistance may include assigning a fiscal expert to advise the district on financial issues, conduct- ing a study of the district’s financial and budgetary conditions, and requiring the district to submit a proposal for addressing its fiscal condition. If these steps are unsuccessful, the district may require expert fiscal assistance to eliminate deficit spending and restore the required reserves and may face the loss of local governance and decision-making authority. The term “lack of going concern” means that the district is not fiscally healthy and is unable to meet its financial obligations. EC 42127.6 has often been referred to as the lack-of-going-concern section. Based on the district’s inability to sustain the reserve requirements for 2010-11 and 2011-12, it is clear that significant budget adjustments are necessary for the district to avoid lack- of-going-concern status. Cash Management With the budget crises at the state and national levels, cash management has become one of the main concerns for every school district. The state has a history of deferring payments to school districts, starting with deferral of the 2002-03 June apportionment. The 2008-09 and 2009-10 state budget acts further complicate the situation with numerous additional deferrals. As a result, it is important for the district to monitor its cash levels frequently and project cash flow to deter- mine whether cash will be sufficient to meet its future financial obligations. The apportionment schedule for most school districts has changed significantly. In addition to the change in the apportionment percentage, districts will also experience three one-time cash deferrals and four ongoing cash deferrals. In total, 25% of the district’s current year apportionment dollars will be deferred to the following fiscal year. These changes greatly affect the district’s ability to meet payroll and other obligations without internal and/or external borrowing, even with large bal- ances to temporarily borrow from in other funds because the other funds are not adequate to cover all cash shortfalls. Without the required budget reductions in the district’s projected revenues and expenditures included in the multiyear financial projection, the district may become cash insolvent by June 2011. If the district is unable to meet its financial obligations, it may require intervention in the 8 Fiscal Crisis & Management Assistance Team EXECUTIVE SUMMARY form of a state emergency appropriation loan unless other district funds are sufficient to temporarily increase the general fund’s cash FCMAT’s analysis balance. The district’s budget status was also affected by the gover- indicates that without nor’s budget proposal for 2010-11. Released in January 2010, this significant budget proposal required the district to make additional budget reductions. adjustments, the If a California school district’s governing board determines that it has district will be in insufficient funds to meet its current obligations, it may request an emergency apportionment loan from the state. Emergency apportion- severe financial distress ment loans are provided only through a legislative appropriation that and require outside involves various lengthy and complicated steps and preparation by assistance by June 30, the district and county office. 2011 or sooner. FCMAT’s analysis indicates that the district will be able to meet its current obligations in fiscal year 2009-10 and will not require an emergency state appropriation or temporary loan from the county office for fiscal year 2009-10 or 2010-11 based on the current financial information. However, this is based on the district making budget adjustments of at least $10 million and using the cash balances in “other funds” to cover most of the negative cash balances projected in the general fund by June 30, 2011. As an intermediary step, the district can borrow funds from the county office under Education Code Provisions 42621 and 42622 if these funds exist and both parties can agree on the payment terms. The district also has an option to issue Tax Revenue Anticipation Notes (TRANS). To retain its going-concern status and avoid the need for external assistance or intervention from the county office or state in future years, the district will still need to make significant budget adjustments (expenditure decreases or revenue enhancements). These will serve to offset deficit spending, declining enrollment and reduced state funding as well as the loss of one-time federal funds from the American Recovery and Reinvestment Act of 2009. FCMAT’s analysis indicates that without significant budget adjustments, the district will be in severe financial distress and require outside assistance by June 30, 2011 or sooner. Other This report also includes several recommendations about staffing, class size reduction and the Medi-Cal Administrative Activities (MAA) program. Anything the district can do to increase revenues or decrease expenditures will improve the projected negative fund balance in subsequent fiscal years. Antioch Unified School District 9 EXECUTIVE SUMMARY 10 Fiscal Crisis & Management Assistance Team STAFFING Findings and Recommendations Staffing During the last two fiscal years, the Antioch Unified School District has implemented budget expenditure reductions in response to the economic downturn in the nation and the state. However, additional expenditure reductions will continue to be required because the state’s budget for the 2010-2011 fiscal year is expected to provide even fewer revenues for school dis- tricts than earlier projected. The primary source of a district’s revenues is calculated on the average daily attendance (ADA). Fewer students results in less revenues. Fewer students should also result in fewer employees to serve them, forcing districts to trim the number of personnel employed as enrollment declines. Since school districts spend 85-90% of their budgets on personnel and employee benefits, posi- tions and staffing levels should be continuously monitored to ensure that districts do not employ more personnel than they can afford to serve students. With revenues declining and compensation costs for personnel comprising the greatest expendi- ture, all school districts are compelled to consider ways to reduce the number of district person- nel by staffing to contract limits, increasing class-size ratios, eliminating nonclassroom teaching positions, reducing administrative and classified support positions, eliminating student programs and services, and seeking bargaining contract concessions through negotiations. When school district positions must be decreased, there is often a demand for the elimination of positions farthest from the classroom, which means that administrative and classified support positions are often the first to be reduced. Antioch Unified implemented reductions to administrative and classified support staffing last fiscal year. As a result, district office support functions are maintained with a significantly reduced workforce. FCMAT attempted to compare district office support staffing among the comparison districts, but with all districts undergoing staffing reduc- tions, it is not possible to utilize comparison data judiciously. The tables displaying the staffing in each district show very disparate figures because each district is organized differently, including dissimilar operational functions in different departments and varying combinations of depart- ments. The district should determine the minimal administrative staffing necessary to continue to provide the required operational functions. FCMAT utilized Ed-Data to identify several comparison districts while recognizing that every district is unique, and comparisons should be used judiciously. Ed Data (www.ed-data.k12. ca.us) is a statewide educational and data partnership that provides fiscal, demographic and performance data on California’s K-12 schools. FCMAT selected six districts that have student enrollments within 20% of Antioch Unified’s enrollment and within 15% of its reported free and reduced lunch eligibility. Two districts are in southern California, one in central California, and three in Alameda and Solano counties. The districts are Baldwin Park Unified in Los Angeles County, San Marcos Unified in San Diego County, Manteca Unified in San Joaquin County, Hayward Unified in Alameda County and Fairfield-Suisun Unified and Vallejo City Unified in Solano County. District comparison results from Ed-Data for the 2008-09 school year are indicated below. Antioch Unified School District 11 STAFFING Table 1: Comparison of Districts Based on 2008-09 Data Available in Ed-Data Free/ Largest Full- Per Made District County Enroll ELL Reduced Ethnic Time Pupil AYP? Meals Group Equiv Ratio Hayward Alameda 22,098 34.4% 60.4% Hispanic No 1136.3 19.4 Fairfield-Suisun Solano 22,496 17.9% 49.3% Hispanic No 1096.1 20.5 Vallejo City Solano 16,672 17.0% 54.7% African American No 823.3 20.3 Manteca San Joaquin 23,077 17.4% 47.5% Hispanic No 1062.6 21.7 Baldwin Park Los Angeles 20,015 30.5% 58.0% Hispanic No 932.4 21.5 San Marcos San Diego 17,852 23.3% 41.3% Hispanic No 770.8 23.2 Antioch Contra Costa 19,422 17.8% 50.9% Hispanic No 819.2 23.7 In the 2008-09 fiscal year, the district had 19,422 students, 817.2 full-time equivalent teach- ers, and a pupil-teacher ratio of 23.8 students. There are three charter schools in the district. Approximately 34% of the student population is Hispanic, 22% is African American, 24% white, 1% American Indian, 5% Asian, 5% Filipino, 1.5% Pacific Islander, and 6.4% other. Approximately 18% of district students are English-language learners, and approximately 52% receive free or reduced price lunch meals. The district is also a program-improvement district. The most current data available through Ed-Data is for the 2008-09 fiscal year. Numbers change significantly from year to year, making district comparisons less usable. District enrollment figures for the 2009-10 school year, for example, include approximately 330 fewer students than reported for the 2008-09 school year. Most California districts are involved in budget expendi- ture and personnel reductions, making a comparison of staffing numbers even more difficult. Antioch Unified’s administrative organizational structure includes the Office of the Superintendent, the Division of Educational Services headed by an Associate Superintendent, a Business Services Office headed by the chief business official (CBO), a Human Resources Department headed by a human resources officer, and an Office of Operations headed by the executive director of operations. These administrators are members of the superintendent’s execu- tive cabinet as is the executive director of educational programs and interventions. The district employs approximately 1,800 employees, 950 of which are certificated teachers. The tables on the following pages compare staffing in the administrative offices of each of the comparison districts with that of Antioch Unified. Business Services The Antioch Unified Business Services Office is led by the chief business official (CBO) and is responsible for fiscal services, purchasing and warehouse, nutrition services, transportation, risk management, and charter schools. The staff of the Business Services Office includes an office manager, two directors, three managers, three supervisors and an analyst. Fiscal services is led by the director of fiscal services and supported by a manager of accounting, a supervisor of payroll and an accounting analyst. Nutrition services are supervised by the director of nutrition services, a manager of nutrition services and a leader of site and central kitchen managers. Transportation is headed by the manager of transportation and a supervisor of transportation. The office also includes a vehicle and equipment supervisor. 12 Fiscal Crisis & Management Assistance Team STAFFING In the last two years, the director of purchasing and the risk manager positions were eliminated from the business office. Staff reductions were also made in payroll, accounting, and food ser- vices. Comparing business services offices across districts is not straightforward and may not be useful because some business offices perform functions that are performed by the human resources office in other districts. These include functions such as risk management and payroll. In some districts, facilities, maintenance and operations, technology, or transportation are included in business services. However, for the purposes of this review, the staffing from the comparison districts is included in the following table. Table 2: Business Services Office Staffing in Antioch USD and Comparison Districts Fairfield Baldwin San Job Title Antioch Hayward Vallejo City Manteca Suisun Park Marcos CBO/ Asst Supt 1 1 1 1 A.S. & 1 CFO 1 1 1 Office Mgr/Sec/ Admin Asst 1 1 1 2 1 Director 2 5 9 3 3 3 4 Manager 3 7 1 10 Supervisor 3 7 6 4 4 Analyst 1 2 1 Coordinator/ Specialist 1 3 1 Other Supervisory Role 1 2 1 11 2 Clerical 11 6 5 5 2 Technician 5 5 8 4 10 Other Staff 31 7 8 Total 12 40+ 61* 45*** 28**** 29***** 7** * Fairfield-Suisun Unified includes Food Services, Maintenance and Operations, and Transportation in the Business Services Office. Each department includes additional staffing. For example the Transportation Department includes a director, a secretary, three supervisors, two dispatchers and three mechanics. ** San Marcos Unified includes Facilities, Maintenance and Operations and Technology in the Business Services Office. Each department includes additional staffing. For example the Facilities Department includes a coordinator, accounting technician and two clerical positions, increasing the total by four positions. *** Vallejo City Unified includes Finance, Facilities, and Maintenance and Operations in Business Operations and Support Services. **** Manteca Unified includes Risk Management and Facilities in Business Services. ***** Baldwin Park Unified includes Benefits, Purchasing and Transportation in its Business Services. + Hayward Unified includes Maintenance and Operations, Child Nutrition, Security, Transportation, and Technology in Business Services. Antioch Unified School District 13 STAFFING Human Resources Office Antioch Unified is a merit system district. A personnel commission composed of three personnel commissioners oversees the system and ensures the district adheres to the employment rules that govern classified employees. The human resources officer supports the personnel commission in its oversight of classified employees and the governing board in its oversight of certificated employees. The staff supporting human resources includes an executive assistant, an HR infor- mation systems analyst, a benefits manager and a benefits technician, two HR specialists and one HR technician I. Supporting the personnel commission is an assistant director of classified HR, an HR analyst, an administrative assistant, two HR technician IIs and one HR technician I. Because most state school districts are nonmerit, comparing the roles and functions of the comparison districts to Antioch Unified is not as helpful as FCMAT would prefer. The staffing of the comparison districts is shown in the table below and represents as best as possible, the roles and functions of the human resources offices in these districts. Hayward Unified is also a merit district. Table 3: Human Resources Office Staffing in Antioch USD and Comparison Districts Job Title Antioch Hayward Fairfield- Vallejo City Manteca Baldwin San Suisun Park Marcos HR Officer/ Asst Supt 1 1 1 1 1 2 1 Director 1 (asst) 2 1 1 3 Manager 1 1 Supervisor 2 Analyst 2 3 1 Specialist 2 7 1 1 Technician 5 5 2 4 3 Coordinator 1 1 1 Other Supervisory Role 1 1 Office Mgr/Sec/ Admin 2 1 2 1 3 2 1 Asst Clerical/Recptnist 1 1 4 3 3 Total 14 14 14 8 13 14 9 Educational Services An associate superintendent oversees instructional programs. The administrative staff includes an executive director of programs and intervention, a director for English-language learners, a director of special education, a director of assessment, a director of program improvement, and a director of student support services. There is also a program administrator for Beginning Teacher Support and Assessment (BTSA), Peer Assistance and Review (PAR), teacher support and an administrator for secondary school reform, two coordinators to support special education and a coordinator for student intervention support. Supervision of elementary and secondary principals is assigned to specific directors. 14 Fiscal Crisis & Management Assistance Team STAFFING In the last two years, four administrative positions were eliminated. Numerous student programs were also eliminated, including Gifted and Talented Education (GATE) and the School Library Improvement Program (SLIP). The BTSA and PAR programs to support teachers were reduced. School districts assign various functions to educational services. In some districts, assessment is part of technology and resides in business services. In other districts, technology is part of educational services. The Manteca Unified School District has a large health program composed of approximately nine nurses and three clerical personnel. Baldwin Park Unified also has eight nurses, and Hayward Unified has nine. Table 4: Educational Services Staffing in Antioch USD and Comparison Districts Fairfield Vallejo Baldwin San Job Title Antioch Hayward Manteca Suisun City Park Marcos Asst/Assoc Supt/ Exec 1 1 Director 1 1 1 1 2 2 1 Office Mgr/Sec/ Admin Asst/ Exec Asst 1 3 1 6 6 3 1 Director/ Assistant Director 6 7 8 9 4 4 5 Administrator 2 1 3 Supervisor 2 Analyst 1 Specialist 2 Technician 6 8 4 Coordinator 3 2 9 2 1 2 Other Supervisory Role 35 18 2 11 Clerical 4 12 7 16 Nurses 9 9 8 Total 13 69 42* 34 35 52 9 * The Fairfield-Suisun USD includes Technology in its Educational Services Office, which results in increased posi- tions in this category. Operations Office The district Operations Office is headed by an executive director of operations. The office is sup- ported by an administrative assistant for technology and an administrative assistant for facilities, a director of maintenance and operations (M&O), a manager for M&O, a custodial supervisor and a night supervisor, a coordinator of educational technology, a supervisor of data systems and a supervisor for technology support. Antioch Unified School District 15 STAFFING On June 3, 2008, the district passed a $61.6 million general obligation bond to address facilities improvements at the older school sites. The first $20 million in bonds was issued with approxi- mately $14 million remaining in the bond fund. The district was previously a financial hardship district, receiving state funds to build several new school sites and modernize older facilities. Since 2007, technology and facilities were combined under one executive director, and the following positions were eliminated: Two technology technicians, one student support services position, 12 custodians, two grounds positions, one grounds supervisor, one craftsman – painter, and one electronics technician. Several comparison school districts are organized differently, some with no separate office for operations, some with only certain support services, such as facilities, in an operations office. Table 5: Operations Administrative Staffing in Antioch USD and Comparison Districts Fairfield Vallejo Baldwin San Job Title Antioch Hayward Manteca Suisun City Park Marcos Asst/Assoc Supt 1 Exec Director/ 1 1 1 1* Director 1 1 1 2 2 Office Mgr/Sec/ 3 1 Admin Asst/Exec Asst 2 1 1* Manager 1 1 5 Supervisor 4 8 2 Analyst Specialist 1 Technician 2 1* Coordinator 1 1* Other Supervisory 2 4 Role Clerical 2 2 5 5 1* Total 10 2**** 5** 15*** 23+ 12 5* * In San Marcos USD, Facilities and Maintenance and Operations are in the Business Services Office. These facilities positions are included in the staffing count under Business Services for this district. ** Fairfield-Suisun USD reflects only the Facilities Department. Maintenance and Operations and Transportation are included under Business Services. *** In Vallejo City USD, Facilities and M&O are included in Business Operations Support Services. These numbers were reported in the table comparing Business Services across the comparison districts. **** Operations in the Hayward Unified District are included under Business Services. + Manteca Unified includes Nutrition Services, Transportation, Technology, Purchasing, Facilities and Maintenance and Operations in Operations. 16 Fiscal Crisis & Management Assistance Team STAFFING School Site Administrative and Support Positions School sites have very limited school budgets and receive Economic Impact Aid-Limited English Proficient (EIA-LEP) funds, EIA-disadvantaged funds and a per-pupil allocation from the gen- eral fund. Several eligible schools also receive Title I and/or funds from the Quality Education Investment Act (QEIA) of 2006. Site staffing is allocated by the district office, but administrative and support positions at the school sites are not allocated according to district guidelines or formulas. Administrators perceive that support services are not allocated equitably. Elementary schools are staffed with one princi- pal, but no assistant principal or counselor. Middle schools are assigned two assistant principals, and the two comprehensive high schools are assigned four assistant principals. Three small high school academies are headed by a principal with no assistant principal. The health academy has one counselor. A limited number of counselors are funded by federal stimulus funds and are assigned to the secondary schools. Some schools utilize their own funds to augment their coun- selor allocation. Counselor positions have been maintained for an additional year with federal stimulus funds. Two library technicians are assigned to each comprehensive high school, and one library tech to each middle school. The elementary schools share library technicians, resulting in a half position. In addition to the allocated teachers, a district elementary school is generally staffed with a principal, an administrative assistant, an office assistant, one day custodian, a .5 night custodian, and 2-4 lunch monitors. Instructional aides are assigned to support the special needs students and second-language learners. When possible, schools with sufficient funds may fund a part-time intervention teacher or coach. A middle school is also generally staffed with a principal, two assistant principals, one or .5 coun- selor (augmented to 1 FTE by school funds), an administrative assistant, two office clerical, one attendance clerk, one registrar, one finance clerk/first aide position, one library technician, one day custodian and two night custodians, one campus security officer or two .5 officers, and three or four lunch-time monitors. Instructional aides are assigned to support special needs students and second-language learners. A district comprehensive high school is also generally staffed with a principal or two co-princi- pals, four assistant principals, three counselors, and various other support staff. Certificated personnel are assigned to the school sites based on the school’s projected enrollment and the districtwide averages identified in the certificated bargaining unit contract of 20:1 for K-3, 30.5:1 for grades 4-6, and 26.6:1 for grades 7-12. However, a review of classroom assign- ments found class sizes with fewer students than contract limits, particularly at the secondary level. School schedules should be monitored carefully to eliminate undersized classes and reduce the number of teachers assigned. The district should initiate negotiations with the certificated bargaining unit to revisit the contract provisions on class-size average limits and preparation periods. The district should also revisit the use of teacher conference periods at the secondary schools. Even if negotiations do not allow for larger class sizes, it is important for classes to remain at the contracted limits. Sites with Title I funds and/or QEIA funds augment the number of teaching staff members allocated to their sites to maintain small class sizes. Antioch Unified School District 17 STAFFING Some school-site positions have been reduced from 12 months to 11 months. These positions should be revisited since several classified site positions have a longer work year than the site administrator who is responsible for supervising the personnel in these positions. The district has scheduling problems, some of which could only be resolved through negotiations to change the current contract language. Secondary master schedules should be monitored to ensure that teachers teach five instructional periods and have no more than one preparation period and one conference period. The confer- ence period assignment should be revisited to ensure all students have access to seven instruc- tional periods. Elementary preparation periods should also be revisited. The district should consider negotiating a change or suspension to contract language to reduce the number of minutes required. Recommendations The district should: 1. Determine the district office administrative staffing necessary to maintain required sup- port services to the school sites and student programs. 2. Establish guidelines for minimum administrative and classified support positions to sites and offices. 3. Assign teaching staff to the school sites according to the limits established by the con- tract. 4. Negotiate with the certificated bargaining unit to increase K-12 class-size ratios until revenues from the state increase. 5. Monitor secondary master schedules closely to reduce the number of undersized class sections and restrict the overallocation of required instructional staff. 6. Monitor secondary master schedules to ensure that teachers teach five instructional peri- ods and have no more than one preparation period and one conference period, according to the union contract. 7. Revisit elementary preparation periods for a potential reduction in minutes. 18 Fiscal Crisis & Management Assistance Team MULTIYEAR FORECAST Multiyear Forecast Multiyear financial projections (MYFPs) are required by AB 1200 and AB 2756 and are a part of the adoption budget and interim reporting process. In June 2004, AB 2756 (Daucher) was passed and signed into law on an urgency basis. This legislation made substantive changes to the financial accountability and oversight used to monitor the fiscal position of school districts and county offices. Among other things, AB 2756 strengthened the roles of the superintendent of public instruction (SPI) and county offices of education and their ability to intervene during fiscal crises, including requesting assistance from FCMAT. MYFPs should be produced accurately and on time, and contain the most current fiscal informa- tion available. MYFPs allow the district to project revenues and expenditures and help ensure it can meet its financial obligations in the current and two subsequent fiscal years. MYFPs also help districts make more informed decisions and forecast the effect of proposed decisions, including negotiations. Projections should be a part of annual budget development and evaluated and updated during each major financial reporting period. In developing and implementing the multiyear financial projection, the district’s primary objectives are to achieve and sustain a balanced budget, improve academic achievement through the incorporation of district goals and objectives, and maintain local control. MYFP helps identify specific planning milestones that facilitate decision-making. Financial planning is crucial for every school district, regardless of its size or structure. Further, long-term financial planning allows a district to strategically align the budget with instructional programs and goals. The district has historically developed MYFPs using the California Department of Education’s (CDE’s) Standardized Account Code Structure (SACS) software and Microsoft Excel spread- sheets. The district should consider using FCMAT’s Budget Explorer software, a Web-based forecasting tool that is free to the state’s school districts and allows projections to be developed at the resource level. This can provide a greater level of detail, greater accuracy and better financial planning. The district should continue to ensure it obtains and uses updated budget and projec- tion data as the basis for financial decisions that will affect current and future students. To prepare the MYFP, FCMAT reviewed each district fund to identify trends and formulate questions about the status of budgetary accounts. This review allowed FCMAT to project the resources in the general fund for the next two fiscal years and demonstrate any effects from other funds on the general fund. California school districts and county offices use many different methods and software products to prepare MYFPs. FCMAT’s MYFP for the district’s general fund was prepared using Budget Explorer. The latest version of this software includes a cash flow module that is fully integrated with the budget projection module and includes the latest cash flow deferral schedules from the California Department of Education. FCMAT also used a spreadsheet to consider revenue and expenditure trends from prior years. The information in both applications was used to validate the district’s 2009-10 financial data and forecast the 2010-11 and 2011-12 fiscal years. The final Budget Explorer projection is included with this management report, and FCMAT can provide the district staff with access to Budget Explorer for projection files upon request. Any financial forecast has inherent limitations because it is based on certain criteria and assump- tions and not exact calculations. Limitations include issues such as the accuracy of baseline data, the unpredictable timing of negotiations, unanticipated changes in enrollment trends, and changing state, federal and local economic conditions. Even trends have limitations as evidenced Antioch Unified School District 19 MULTIYEAR FORECAST by the state’s unusual budgetary cycles over the last two fiscal years especially with previously restricted categorical programs now reclassified as unrestricted. To maintain the most accurate and meaningful data, the projection should be updated at least at each interim financial report- ing period and during collective bargaining negotiations to determine the fiscal impact of any potential contractual changes. Multiyear projections in a time of fiscal instability can become somewhat unreliable, especially when projecting future fiscal years because anticipated revenue projections from the state fre- quently change. As projection variables such as a deficit factor adjustments change, the MYFP can be quickly updated, allowing the district to understand the ramifications of state-imposed budget adjustments. Districts throughout the state were forced to update multiyear assumptions and projections several times during the prior fiscal year as the state continued to experience severe revenue declines. Districts will need to monitor and update projections regularly during this continued period of uncertainty. AB 1200 Oversight If a district cannot meet its financial obligations for the current or two subsequent fiscal years or has a qualified or negative budget certification, the county superintendent of schools is required to notify the district’s governing board and the state superintendent of public instruction (SPI). The county office is required to follow Education Code section 42127.6 in assisting a school district in this situation. Assistance may include assigning a fiscal expert to advise the district on financial issues, conducting a study of the district’s financial and budgetary conditions and requiring the district to submit a proposal for addressing its fiscal condition. In the case of a district that does not meet its required reserve levels, the MYFP is intended to help the county office and district formulate a plan to regain fiscal solvency and restore the required reserves and ending fund balance. Regular and frequent budget monitoring becomes critical in The district faces times of fiscal uncertainty. The district will need to ensure that substantial fiscal challenges multiyear financial projections are updated and that the informa- tion is accurate and based on the most current assumptions. This that will require the is particularly important since economic indicators may change governing board to make rapidly as state continues to struggle to balance its budget and and implement difficult cash flow. decisions immediately. FCMAT updated the multiyear projections to include the latest budget adjustments signed into law during the special state legislative session that ended in February 2009 for 2008-09 and 2009-10 as well as to subsequent special legislation. The MYFP developed for this report indicates that the district will not be able to maintain its required reserves in the subsequent two fiscal years. The district faces substantial fiscal challenges that will require the governing board to make and implement difficult decisions immediately. Multiyear Financial Projection Assumptions In evaluating the MYFP, much attention is focused on the bottom line, which indicates the district’s undesignated, unappropriated fund balance. If the bottom line shows a positive unappropriated fund balance, this amount may be used by the governing board and/or the superintendent to improve educational programs, increase employee compensation or spend in other categories. However, if the unappropriated fund balance is negative, the deficit is the 20 Fiscal Crisis & Management Assistance Team MULTIYEAR FORECAST amount by which the budget must be reduced to sustain the recommended reserve levels and board-designated reserves under AB 1200 guidelines. The projection should be viewed compre- hensively, and the district should determine the compounding effects that using any or all of the unappropriated fund balance will have on the projection in the current and future years. The unappropriated balance and the corresponding compound effects can be clearly determined as the years proceed. FCMAT reviewed district records, interviewed staff members and examined financial reports to gather the information needed to prepare the MYFP. The review included a summary assessment of the district’s 2008-09 unaudited actuals, 2009-10 actuals to date, 2009-10 adopted budget, 2009-10 first interim report and other financial reports. It also included the district’s other funds, as well as actual expenditures charged against the funds as of January 2010. FCMAT used the district’s 2009-10 updated budget as the base year for the attached MYFP. FCMAT reviewed the district’s budget assumptions and additional requested clarification to validate the 2009-10 adopted budget and determine how the 2009-10 budget amounts should be indicated in the MYFP. The budget assumptions include conservative economic factors and estimates provided by the educational consulting firm School Services of California in its current Financial Dartboard, which was released in January 2010 after the governor released his 2010-11 budget proposal. The governor’s 2009-10 and 2010-11 budget proposals and subsequent legislation include severe budget reductions to education. This legislation includes a one-time budget reduction of $252.83 per ADA based on the funded 2008-09 second principal apportionment (P-2) ADA in the 2009- 10 fiscal year according to ABX4 3 [Chapter 3/2009-10]). FCMAT included all the projection parameters outlined on the Financial Dartboard such as CPI, lottery and interest as of January 2010. The assumptions of FCMAT’s MYFP include the following: 2009-10 A funded ADA of 18,255.29 Step-and-column increases of 1.9% for certificated employees and 1.33% for classified employees No cost-of-living adjustment (COLA) on salary A statutory COLA of 4.25% on the revenue limit A revenue limit deficit of 18.355% A reduction of $252.83 per ADA under revenue limit adjustments A restricted lottery amount of $13 per ADA An unrestricted lottery amount of $110 per ADA A California Consumer Price Index (CPI) rate of .80% An interest rate of 3.5% A 3% reserve A reduction in the routine restricted maintenance account (RRMA) contribution to cover budgeted expenses since 3% is no longer required Antioch Unified School District 21 MULTIYEAR FORECAST Books and supplies (object codes in the 4000s) and services/operating costs (object codes in the 5000s) increased by the CPI The 2008-09 state-approved indirect cost rate Increased contributions to special education and transportation each year because of increasing costs and expenditures in these programs No budget for mandated costs 2010-11 A funded ADA of 18,021.84 Step-and column increases of 1.9% for certificated employees and 1.33% for classified employees No COLA on salary A statutory COLA of -0.38% on the revenue limit A revenue limit deficit of 18.355% A reduction of $201.00 per ADA under other revenue limit adjustments A restricted lottery amount of $13 per ADA An unrestricted lottery amount of $110 per ADA A California consumer price index (CPI) increase of 2% Interest rate of 3.9% An assumed reserve requirement of 3%, which the enclosed projections will indicate the district is unable to maintain A reduction in the RRMA contribution to cover budgeted expenses since 3% is no longer required An increase in books and supplies (object codes in the 4000s) and services/operating costs (object codes in the 5000s) by the CPI amount The 2008-09 state-approved indirect cost rate Increased contributions to special education and transportation each year because of increasing costs and expenditures in these programs. In addition, other resources may reflect a contribution if salaries and benefits are a larger amount than budgeted revenues. No budget for mandated costs 2011-12 A funded ADA of 17,287.47 Step-and-column increases of 1.9% for certificated employees and 1.33% for classified employees No COLA on salary A statutory COLA of 1.80% on the revenue limit 22 Fiscal Crisis & Management Assistance Team MULTIYEAR FORECAST A revenue limit deficit of 18.355% A reduction of $201.00 per ADA under other revenue limit adjustments A restricted lottery amount of $13 per ADA An unrestricted lottery amount of $110 per ADA A California CPI rate of 2.6% An interest rate of 4.3% An assumed reserve requirement of 3%, which the district is unable to maintain according to the enclosed projections A reduction in the RRMA contribution to cover budgeted expenses since 3% is no longer required Books and supplies (object codes in the 4000s) and services/operating costs (object codes in the 5000s) were increased by the CPI rate The 2008-09 state-approved indirect cost rate Increased contributions to special education and transportation each year because of increasing costs and expenditures in these programs. In addition, other resources may reflect a contribution if salaries and benefits are a larger amount than budgeted revenues. No budget for mandated costs Multiyear Financial Projection Analysis The primary purpose of a MYFP is to project the district’s budget over several fiscal years using budget assumptions that allow the district to achieve and sustain a balanced budget and meet the required minimum reserve for economic uncertainties. FCMAT projected revenue and expenditures based on data that utilizes a three-year average of district expenditures, including carryover. FCMAT’s MYFP assumes that the district’s current ongoing costs will continue, including the cost of step-and-column adjustments, utilities and other expenditures such as contributions to special education. FCMAT also assumes that the balances in the other funds will remain as estimated as of June 30, 2010 for future years, which assists with future cash flow. The district’s general fund budget is a combination of unrestricted general purpose dollars and restricted grants and categorical funding. When analyzing the district’s budget, much attention is focused on the unrestricted budget in particular the unappropriated ending fund balance. The following table demonstrates that the district is in financial crisis. The unrestricted budget is projected to have a shortfall in the general fund operating budget in two of three fiscal years. Antioch Unified School District 23 MULTIYEAR FORECAST Other Outgo/Debt Service Capital Outlay Services and Other Operating Books and Supplies Employee Benefits Classified Salaries Certificated Salaries 106 104 102 100 98 96 94 92 2009-10 2010-11 2011-12 24 Fiscal Crisis & Management Assistance Team snoilliM ni sralloD District Expenditures by Area 1.68% 6.55% 0.08% 1.34% 19.76% 58.55% 12.04% Budget Revenues and Expenditures by Year - Revenues - Expenditures MULTIYEAR FORECAST FCMAT’s MYFP shows that the district will be able to maintain the recommended 3% reserve for economic uncertainties in the 2009-10 fiscal year, but will be unable to do so in the 2010-11 and/or 2011-12 fiscal years. FCMAT’s MYFP is based on the assumptions listed earlier in this letter, but excludes the effect of any unsettled negotiations or changes to ongoing costs that have not been approved by the governing board. The MYFP assumes that the district will continue to operate in the same manner, with the current ongoing costs for salaries and benefits. Salary increases and/or health-and welfare-benefit increases would significantly affect the ending fund balance and the district’s financial solvency. ABX4 2 (Evans, D-Santa Rosa), approved by the legislature and signed by the governor on July 28, 2009, provides for flexibility regarding the reserve for economic uncertainties. In that bill, school agencies are allowed to reduce the reserve to one-third of the statutory level in 2009-10. The legislation requires the school agency to make progress toward reinstating the reserve level to its statutory level of 3% for most districts in 2010-11 and restore the 3% requirement in 2011-12. The district is normally required to maintain a 3% reserve, but based on provisions of the current budget act, it can legally reduce that reserve level to 1% in 2009-10. In its MYFP, FCMAT con- tinues to include the reserve at 3% for all years. These reserve requirements should be considered minimal and in most cases are inadequate, particularly when a reserve of 3% covers only an estimated six days of payroll. Further, because the reserve is a one-time resource, spending these resources or reducing them to 1% solves a financial reporting issue temporarily, but delays a permanent solution. In difficult economic times, the reserve allows the district time to make permanent adjustments to its budget. If the minimum reserve levels were reduced by two-thirds, budget reductions of twice that amount would be necessary to fully restore the reserve by 2011-12. FCMAT believes that the percentages established in the criteria and standards for reserves before the state budget was enacted are the bare minimum. Therefore, Antioch Unified should work towards increasing the reserve to a percentage that is more than the current 3%. The district should update its projections as the state budget continues to be developed and revised. The potential for additional reductions to the current 2009-10 fiscal year always exists. To clearly understand its financial condition, the district should make adjustments to the projec- tion when the state makes final decisions in these areas. Other adjustments may also be necessary as a result of the growing state budget crisis since its full effect on educational agencies is still unclear. School district budgets should be managed very conservatively over the next few years. Since the district’s multiyear projections anticipate deficit spending and fund-balance shortfalls after the 3% reserve of $335,069.32 in 2010-11 and $17,148,862.90 in 2011-12, it should take immediate action to reduce the deficit and correct the problem. The earlier this action is taken, the greater the impact on the district’s multiyear financial outlook. Each dollar of ongoing expenditure eliminated this year results in three dollars of ongoing expenditures eliminated in the multiyear projections and a three-dollar improvement in reserves. Even a seemingly high ending fund balance is unlikely to carry a district through the next few years. This reinforces the need for affected parties to be well aware of the multiyear projections in assessing the district’s fiscal condition. It is difficult for school districts to deal with the financial pressures that arise from significantly reduced funding, apportionment deferrals and the uncertainty associated with a volatile economy. Therefore, districts should develop contingency plans with maximum flexibility. The district should begin planning for necessary reductions for 2010-11 and 2011-12. If revenues Antioch Unified School District 25 MULTIYEAR FORECAST exceed current budget estimates, expenditures may be restored, but budget reductions should be based on today’s economic information. Because the MYFP shows that the district is not able to maintain the required reserve level of 3% in the two subsequent years, FCMAT outlined several options to reduce expenditures or increase revenues. This list is not intended to be all-inclusive, but should be considered as budget adjustments are made. Some of the following items may be subject to negotiations and should be excluded from any projections until acted on by the governing board: • Implement the recommendations of a recent FCMAT report on the district’s special education program. The report discusses how to reduce costs while maintaining an effective program. FCMAT has not factored in any of the anticipated savings; however, implementation of these recommendations could reduce expenditures in the current and future years and improve the district’s fiscal position. • Maximize categorical flexibility options under the provisions of the revised budget act. Some categorical programs that could be swept into unrestricted are still operated as they were before, producing no cost savings. These programs should be reviewed for elimination or reduction since revenue will remain constant regardless of program status. • Increase class sizes according to the collective bargaining agreement(s). In addition, the district should consider increasing class sizes through negotiations. • Use remaining amounts of federal stimulus dollars (from the American Recovery and Reinvestment Act of 2009 or ARRA) that have not been spent. • Review the ARRA funds used to backfill positions and programs that were cut earlier from the general fund budget. These federal one-time funds will no longer be available, and these positions and programs will no longer be able to be maintained • Implement new programs to increase attendance. • Follow the established staffing ratios for teachers by grade level and credential to serve the anticipated number of students. The district should not staff higher than the required ratios and should hire additional staff only when more students enroll than anticipated. • Review specialized staffing being charged to the unrestricted budget to potentially charge the expenditure to an existing categorical program. • Review other significant staffing areas such as special education and transportation to ensure that the staffing budget is accurate for the number of students expected to be served. • Assign the staff to prepare projections for the district’s other funds; especially child development, cafeteria, and adult education; to ensure that staffing and other budget projections will allow those programs to be self-sufficient. If they are not, the district should balance the budgets by increasing revenues and/or decreasing expenditures, or plan to provide some general fund support. • Consider reducing the work year (number of work days) for administrators and site classified employees. The district should consider implementing furlough days, which would result in the same savings but on a temporary basis. 26 Fiscal Crisis & Management Assistance Team MULTIYEAR FORECAST • Consider closing some small schools, perhaps one or two elementary schools or academies. If the academies are made part of the larger comprehensive high school, an administrator could be eliminated, and the costs associated with the separate site could be eliminated. • Consider establishing fluid boundaries between neighboring elementary schools to better accommodate the 20-to-1 ratio. For example, a student on the borderline between two elementary schools could attend either school depending on whether there is room in a class before meeting the 20-to-1 limit. • Consider offering preschool for a fee at surplus sites to be self-supporting. • Consider offering preschool through an adult education cooperative. Recommendations The district should: 1. Begin preparing immediately for a period of fiscal instability. 2. Adopt a budget and multiyear projections that eliminate deficit spending and meet reserve requirements in the budget and projection’s years. 3. Ensure that multiyear financial projections are accurate and up to date. 4. Review projected enrollment and ADA calculations to ensure they are accurate and conservative. 5. Regularly review revenue and expenditure projections for reasonableness, and make adjustments accordingly. 6. Complete an in-depth analysis and review of expenditures, and reduce costs where pos- sible. 7. Compare budgeted expenditures to actual expenditures and encumbrances, and make adjustments accordingly. 8. Evaluate and maximize all state flexibility options provided in the 2009-10 state budgets. 9. Review contributions to restricted programs and ensure all restricted programs are self- sustaining. 10. Ensure that all programs are charged the maximum allowable indirect cost rate. 11. Carefully review federal stimulus (ARRA) funding rules for accountability and report- ing requirements. 12. Create a one-time spending plan for the federal stimulus (ARRA) funding. 13. Explore options to attract and retain students and increase the ratio of student atten- dance to enrollment. Antioch Unified School District 27 MULTIYEAR FORECAST 28 Fiscal Crisis & Management Assistance Team CASH FLOW MANAGEMENT AND PROJECTIONS Cash Flow Management and Projections Because of the budget crises at the state and national levels, cash management is one of the main concerns for every school district. The state has a history of deferring payments to school districts, starting with deferral of the 2002-03 June apportionment. The 2008-09 and 2009-10 state budget acts further complicate the situation with numerous additional deferrals. As a result, it is important for the district to monitor its current level of cash frequently and project cash flow to determine whether cash will be sufficient to meet future financial requirements. The district is required to prepare a cash-flow worksheet in conjunction with its first- and second- interim financial reports. A cash-flow projection is also required with a third-interim report, which districts are required to submit when they have a qualified or negative certification during the first- or second-interim reporting period. Each section of the cash flow worksheet, including revenue, expenditure, prior-year accruals, and net increase/decrease in fund balance, should be carefully reviewed to ensure it matches the appropriate year-to-date amounts and that the pro- jected total revenues for the year are adjusted for any variances. The anticipated amounts on the cash-flow documents should agree with the working budget. Based on FCMAT’s analysis, the district is estimated to have a cash balance of $1,840,317.09 in its general fund as of June 30, 2010 and a negative balance of $(14,591,682.56) as of June 30, 2011. These estimates exclude the use of temporary borrowing from other funds under Education Code 42603. They are based on the effect of all other district funds on the general fund reflected in the previous MYFP, assuming that those funds are not expended in a manner greater than past trends. The cash flow and all multiyear projections are based on current information regard- ing the status of district projects, expenditures and funding and known state deferrals. The data indicates the district should make significant budget adjustments to retain its going-concern status through June 30, 2011. The district is projected to have a cash balance of approximately $7 million in the building fund as of June 30, 2011 based on the current budget (assuming the amount budgeted in 2009-10 is spent, and no other projects are completed in 2010-11). Districts can legally transfer up to 75% of that fund balance to temporarily cover negative balances. The $7 million would be insufficient to cover the $(14,591,682.56) projected shortfall as of June 30, 2011 because only 75% or $5.2 million would be available for transfer. In this case, the district would have to decrease its budget by almost $10 million to maintain sufficient cash at June 30, 2011. Otherwise, it would be insol- vent, necessitating outside measures that include a state loan. Budget adjustments of $10 million may actually be the bare minimum because the state budget will likely worsen, necessitating larger budget decreases to remain solvent. The amount will also need to be larger if the balance in the building fund is less than $7 million. This does not eradicate the district’s structural deficit, but temporarily resolves the cash insolvency issue. If the bare minimum of $10 million is decreased for cash flow purposes, the structural deficit will deteriorate over time. The following two tables show FCMAT’s calculation of the district’s cash flow for fiscal years 2009-10 and 2010-11. Antioch Unified School District 29 CASH FLOW MANAGEMENT AND PROJECTIONS 30 Fiscal Crisis & Management Assistance Team 01-9002 wolF hsaC ceD voN tcO peS guA luJ tegduB edoC tcejbO emaN lautcA lautcA lautcA lautcA lautcA lautcA 27.940,785,3$ 27.795,946,21$ 27.671,579,11$ 27.270,743,51$ 00.113,415,9$ 57.137,936,41$ ecnalaB hsaC gninnigeB stpieceR 00.122,091,51$ )00.154,88$( 00.034,051,8$ 00.184,114,5$ 00.0$ 74.821,14$ 39.984,718,19$ 9908 - 0108 secruoS timiL euneveR 00.005,26$ 00.624,343,1$ 00.572,956$ 00.349,819$ 00.012,599$ 00.0$ 70.416,577,01$ 9928 - 0018 seuneveR laredeF 00.643,117,1$ 00.879,707$ 00.071,701,3$ 00.901,300,1$ 00.418,854$ 00.0$ 00.289,471,12$ 9958 - 0038 seuneveR etatS rehtO 00.641,57$ 00.200,766$ 00.988,265$ 00.573,706$ 00.912,539$ 00.510,561$ 00.122,835,7$ 9978 - 0068 seuneveR lacoL rehtO 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9298 - 0098 nI srefsnarT dnufretnI 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9798 - 0398 secruoS gnicnaniF rehtO llA 00.312,930,71$ 00.559,926,2$ 00.467,974,21$ 00.809,049,7$ 00.342,983,2$ 74.341,602$ 00.703,603,131$ stpieceR latoT stnemesrubsiD 00.739,033,6$ 00.885,673,6$ 00.644,412,6$ 00.704,391,6$ 00.766,203,6$ 00.841,617,4$ 00.139,724,47$ 9991 - 0001 seiralaS detacfiitreC 00.577,387,1$ 00.246,157,1$ 00.355,717,1$ 00.570,386,1$ 00.628,016,1$ 00.649,552,2$ 00.658,916,02$ 9992 - 0002 seiralaS defiissalC 00.943,162,2$ 00.510,281,2$ 00.308,231,2$ 00.206,032,2$ 00.235,812,2$ 00.110,220,2$ 00.962,316,62$ 9993 - 0003 stfieneB eeyolpmE 00.558,838$ 00.852,283,1$ 00.100,227,1$ 00.352,291,1$ 00.302,078,1$ 00.557,670,2$ 00.838,859,8$ 9994 - 0004 seilppuS dna skooB 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.193,144,41$ 9995 - 0005 gnitarepO rehtO dna secivreS 00.721,88$ 00.0$ 00.045,81$ 00.764,31$ 00.0$ 00.584,41$ 00.290,522$ 0096 - 0006 yaltuO latipaC 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.000,84$ 9927 - 0007 ogtuO rehtO 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ )00.092,063$( 9937 - 0037 tsoC tceridnI/troppuS tceriD 00.0$ 00.0$ 00.0$ 00.0$ 82.933,430,1$ 22.220,221$ 00.443,164,1$ 9347 - 0347 ecivreS tbeD )00.907,4$( 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.794,983$ 9267 - 0067 tuO srefsnarT dnufretnI 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9967 - 0367 sesU gnicnaniF rehtO llA 00.433,892,11$ 00.305,296,11$ 00.343,508,11$ 00.408,213,11$ 82.765,630,31$ 22.763,702,11$ 00.829,428,641$ stnemesrubsiD latoT stessA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0319 tnuoccA hsaC gnivloveR 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 5319 eetsurT/tnegA lacsiF a htiw hsaC 00.0$ 00.0$ 00.0$ 00.0$ 00.680,084,61$ 00.308,578,5$ 00.0$ 0029 elbavieceR stnuoccA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0139 sdnuF rehtO morf euD 00.0$ 00.0$ 00.0$ 00.0$ 00.680,084,61$ 00.308,578,5$ 00.0$ stessA latoT seitilibaiL 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0059 )seitilibaiL tnerruC( elbayaP stnuoccA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0959 stnemnrevoG rotnarG ot euD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0169 sdnuF rehtO ot euD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0569 euneveR derrefeD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ seitilibaiL latoT 27.829,723,9$ 27.940,785,3$ 27.795,946,21$ 27.671,579,11$ 27.270,743,51$ 00.113,415,9$ ecnalaB hsaC gnidnE detcejorp - eulB slautca - kcalB CASH FLOW MANAGEMENT AND PROJECTIONS Antioch Unified School District 31 01-9002 wolF hsaC ceD voN tcO peS guA luJ tegduB edoC tcejbO emaN lautcA lautcA lautcA lautcA lautcA lautcA 27.940,785,3$ 27.795,946,21$ 27.671,579,11$ 27.270,743,51$ 00.113,415,9$ 57.137,936,41$ ecnalaB hsaC gninnigeB stpieceR 00.122,091,51$ )00.154,88$( 00.034,051,8$ 00.184,114,5$ 00.0$ 74.821,14$ 39.984,718,19$ 9908 - 0108 secruoS timiL euneveR 00.005,26$ 00.624,343,1$ 00.572,956$ 00.349,819$ 00.012,599$ 00.0$ 70.416,577,01$ 9928 - 0018 seuneveR laredeF 00.643,117,1$ 00.879,707$ 00.071,701,3$ 00.901,300,1$ 00.418,854$ 00.0$ 00.289,471,12$ 9958 - 0038 seuneveR etatS rehtO 00.641,57$ 00.200,766$ 00.988,265$ 00.573,706$ 00.912,539$ 00.510,561$ 00.122,835,7$ 9978 - 0068 seuneveR lacoL rehtO 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9298 - 0098 nI srefsnarT dnufretnI 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9798 - 0398 secruoS gnicnaniF rehtO llA 00.312,930,71$ 00.559,926,2$ 00.467,974,21$ 00.809,049,7$ 00.342,983,2$ 74.341,602$ 00.703,603,131$ stpieceR latoT stnemesrubsiD 00.739,033,6$ 00.885,673,6$ 00.644,412,6$ 00.704,391,6$ 00.766,203,6$ 00.841,617,4$ 00.139,724,47$ 9991 - 0001 seiralaS detacfiitreC 00.577,387,1$ 00.246,157,1$ 00.355,717,1$ 00.570,386,1$ 00.628,016,1$ 00.649,552,2$ 00.658,916,02$ 9992 - 0002 seiralaS defiissalC 00.943,162,2$ 00.510,281,2$ 00.308,231,2$ 00.206,032,2$ 00.235,812,2$ 00.110,220,2$ 00.962,316,62$ 9993 - 0003 stfieneB eeyolpmE 00.558,838$ 00.852,283,1$ 00.100,227,1$ 00.352,291,1$ 00.302,078,1$ 00.557,670,2$ 00.838,859,8$ 9994 - 0004 seilppuS dna skooB 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.193,144,41$ 9995 - 0005 gnitarepO rehtO dna secivreS 00.721,88$ 00.0$ 00.045,81$ 00.764,31$ 00.0$ 00.584,41$ 00.290,522$ 0096 - 0006 yaltuO latipaC 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.000,84$ 9927 - 0007 ogtuO rehtO 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ )00.092,063$( 9937 - 0037 tsoC tceridnI/troppuS tceriD 00.0$ 00.0$ 00.0$ 00.0$ 82.933,430,1$ 22.220,221$ 00.443,164,1$ 9347 - 0347 ecivreS tbeD )00.907,4$( 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.794,983$ 9267 - 0067 tuO srefsnarT dnufretnI 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9967 - 0367 sesU gnicnaniF rehtO llA 00.433,892,11$ 00.305,296,11$ 00.343,508,11$ 00.408,213,11$ 82.765,630,31$ 22.763,702,11$ 00.829,428,641$ stnemesrubsiD latoT stessA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0319 tnuoccA hsaC gnivloveR 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 5319 eetsurT/tnegA lacsiF a htiw hsaC 00.0$ 00.0$ 00.0$ 00.0$ 00.680,084,61$ 00.308,578,5$ 00.0$ 0029 elbavieceR stnuoccA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0139 sdnuF rehtO morf euD 00.0$ 00.0$ 00.0$ 00.0$ 00.680,084,61$ 00.308,578,5$ 00.0$ stessA latoT seitilibaiL 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0059 )seitilibaiL tnerruC( elbayaP stnuoccA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0959 stnemnrevoG rotnarG ot euD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0169 sdnuF rehtO ot euD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0569 euneveR derrefeD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ seitilibaiL latoT 27.829,723,9$ 27.940,785,3$ 27.795,946,21$ 27.671,579,11$ 27.270,743,51$ 00.113,415,9$ ecnalaB hsaC gnidnE detcejorp - eulB slautca - kcalB sulP slautcA DTY ecnairaV slatoT slaurccA nuJ yaM rpA raM beF naJ edoC tcejbO emaN hsaC detcejorP detcejorP detcejorP detcejorP detcejorP detcejorP lautcA 25.522,707,11$ 19.177,716,41$ 53.476,384,4$ 33.032,912,7$ 27.769,144,61$ 27.829,723,9$ ecnalaB hsaC gninnigeB stpieceR 00.0$ 39.984,718,19$ 64.181,380,91$ 74.803,437,27$ 00.0$ 00.563,352,5$ 00.474,257,81$ 00.587,825,5$ 00.551,703$ 00.027,781,41$ 9908 - 0108 secruoS timiL euneveR 00.0$ 70.416,577,01$ 61.765,352,3$ 19.640,225,7$ 00.455,079$ 16.743,743$ 00.820,953,1$ 03.877,902$ 00.043,154$ 00.546,402$ 9928 - 0018 seuneveR laredeF 00.0$ 00.289,471,12$ 81.006,559,2$ 28.183,912,81$ 38.487,629$ 83.691,952,1$ 83.318,084,1$ 84.000,741,3$ 57.181,027,1$ 00.889,696,2$ 9958 - 0038 seuneveR etatS rehtO 00.0$ 00.122,835,7$ 78.949,933$ 31.172,891,7$ 31.195,634$ 20.642,428,1$ 85.070,971$ 46.542,53$ 67.225,471$ 00.949,535,1$ 9978 - 0068 seuneveR lacoL rehtO 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9298 - 0098 nI srefsnarT dnufretnI gnicnaniF rehtO llA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9798 - 0398 secruoS 00.0$ 00.703,603,131$ 76.892,236,52$ 33.800,476,501$ 69.929,333,2$ 10.551,486,8$ 69.583,177,12$ 24.908,029,8$ 15.991,356,2$ 00.203,526,81$ stpieceR latoT stnemesrubsiD 00.0$ 00.139,724,47$ 78.108,096$ 31.921,737,37$ 77.716,265,6$ 48.612,712,6$ 48.612,712,6$ 48.612,712,6$ 48.612,712,6$ 00.154,171,6$ 9991 - 0001 seiralaS detacfiitreC 00.0$ 00.658,916,02$ )00.083,245$( 00.632,261,12$ 00.895,447,1$ 00.977,327,1$ 00.284,627,1$ 00.913,937,1$ 00.106,317,1$ 00.046,117,1$ 9992 - 0002 seiralaS defiissalC 00.0$ 00.962,316,62$ 41.443,274$ 68.429,041,62$ 26.027,163,2$ 65.845,521,2$ 65.845,521,2$ 65.845,521,2$ 65.845,521,2$ 00.896,922,2$ 9993 - 0003 stfieneB eeyolpmE 00.0$ 00.838,859,8$ )00.953,621,9$( 00.791,580,81$ 00.689,944,1$ 00.751,825,1$ 00.140,865,1$ 00.182,475,1$ 00.885,415,1$ 00.918,763,1$ 9994 - 0004 seilppuS dna skooB rehtO dna secivreS 00.0$ 00.193,144,41$ 00.193,144,41$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9995 - 0005 gnitarepO )02.0$( 02.290,522$ 02.818,95$ 00.472,561$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.556,03$ 0096 - 0006 yaltuO latipaC 00.0$ 00.000,84$ 00.0$ 00.000,84$ 00.000,84$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9927 - 0007 ogtuO rehtO tceridnI/troppuS tceriD 00.0$ )00.092,063$( 00.0$ )00.092,063$( )00.092,063$( 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9937 - 0037 tsoC 00.0$ 00.443,164,1$ 00.0$ 00.443,164,1$ 00.0$ 00.0$ 00.0$ 00.0$ 05.289,403$ 00.0$ 9347 - 0347 ecivreS tbeD 00.0$ 00.794,983$ 00.0$ 00.794,983$ 00.602,493$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9267 - 0067 tuO srefsnarT dnufretnI 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9967 - 0367 sesU gnicnaniF rehtO llA )02.0$( 02.829,428,641$ 12.616,599,5$ 99.113,928,041$ 93.838,002,21$ 04.107,495,11$ 04.882,736,11$ 04.563,656,11$ 09.639,578,11$ 00.362,115,11$ stnemesrubsiD latoT stessA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0319 tnuoccA hsaC gnivloveR lacsiF a htiw hsaC 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 5319 eetsurT/tnegA 00.988,553,22$ 00.988,553,22$ 00.0$ 00.988,553,22$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0029 elbavieceR stnuoccA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0139 sdnuF rehtO morf euD 00.988,553,22$ 00.988,553,22$ 00.0$ 00.988,553,22$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ stessA latoT seitilibaiL -ruC( elbayaP stnuoccA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0059 )seitilibaiL tner -nrevoG rotnarG ot euD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0959 stnem 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0169 sdnuF rehtO ot euD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0569 euneveR derrefeD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ seitilibaiL latoT 90.713,048,1$ 25.522,707,11$ 19.177,716,41$ 53.476,384,4$ 33.032,912,7$ 27.769,144,61$ ecnalaB hsaC gnidnE detcejorp - eulB slautca - kcalB CASH FLOW MANAGEMENT AND PROJECTIONS 32 Fiscal Crisis & Management Assistance Team 11-0102 wolF hsaC ceD voN tcO peS guA luJ tegduB edoC tcejbO emaN detcejorP detcejorP detcejorP detcejorP detcejorP detcejorP 39.757,442,1$ 25.557,494,7$ 27.987,544,31$ 42.733,641,71$ 75.473,149,91$ 90.713,048,1$ ecnalaB hsaC gninnigeB stpieceR 44.382,191,61$ 40.867,674,5$ 40.867,674,5$ 40.867,674,5$ 33.369,183,4$ 33.369,183,4$ 68.336,182,19$ 9908 - 0108 secruoS timiL euneveR 00.620,233,1$ 00.005,26$ 00.000,8$ 03.420,852,1$ 00.0$ 00.0$ 31.493,903,01$ 9928 - 0018 seuneveR laredeF 84.805,964$ 29.070,037$ 13.764,820,1$ 84.805,964$ 50.838,062$ 50.838,062$ 47.556,387,02$ 9958 - 0038 seuneveR etatS rehtO 00.0$ 00.0$ 00.760,55$ 57.709,347,1$ 00.0$ 00.0$ 00.984,645,7$ 9978 - 0068 seuneveR lacoL rehtO 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9298 - 0098 nI srefsnarT dnufretnI 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9798 - 0398 secruoS gnicnaniF rehtO llA 19.718,299,71$ 69.833,962,6$ 53.203,865,6$ 65.802,849,8$ 83.108,246,4$ 83.108,246,4$ 37.271,129,921$ stpieceR latoT stnemesrubsiD 85.931,428,6$ 85.931,428,6$ 85.931,428,6$ 85.931,428,6$ 66.881,197,3$ 91.317,472,2$ 31.377,328,57$ 9991 - 0001 seiralaS detacfiitreC 60.050,088,1$ 60.050,088,1$ 60.050,088,1$ 60.050,088,1$ 62.274,440,1$ 53.386,626$ 01.544,988,02$ 9992 - 0002 seiralaS defiissalC 75.992,614,2$ 75.992,614,2$ 75.992,614,2$ 75.992,614,2$ 29.019,370,1$ 91.334,508$ 89.277,748,62$ 9993 - 0003 stfieneB eeyolpmE 60.086,693$ 60.086,693$ 60.086,693$ 12.710,015$ 12.710,015$ 36.843,354$ 39.758,666,5$ 9994 - 0004 seilppuS dna skooB 91.590,889$ 91.590,889$ 91.590,889$ 91.590,889$ 91.590,889$ 91.590,889$ 05.546,511,41$ 9995 - 0005 gnitarepO rehtO dna secivreS 90.270,41$ 90.270,41$ 90.270,41$ 74.451,03$ 74.451,03$ 74.451,03$ 97.920,102$ 0096 - 0006 yaltuO latipaC 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.000,84$ 9927 - 0007 ogtuO rehtO 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ )00.278,623$( 9937 - 0037 tsoC tceridnI/troppuS tceriD 00.276,037$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.443,164,1$ 9347 - 0347 ecivreS tbeD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.856,007$ 9267 - 0067 tuO srefsnarT dnufretnI 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9967 - 0367 sesU gnicnaniF rehtO llA 55.800,052,31$ 55.633,915,21$ 55.633,915,21$ 80.657,846,21$ 17.838,734,7$ 20.824,871,5$ 34.456,724,541$ stnemesrubsiD latoT stessA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0319 tnuoccA hsaC gnivloveR 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 5319 eetsurT/tnegA lacsiF a htiw hsaC 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 33.003,236,42$ 33.003,236,42$ 0029 elbavieceR stnuoccA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0139 sdnuF rehtO morf euD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 33.003,236,42$ 33.003,236,42$ stessA latoT seitilibaiL 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 12.616,599,5$ 12.616,599,5$ 0059 )seitilibaiL tnerruC( elbayaP stnuoccA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0959 stnemnrevoG rotnarG ot euD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0169 sdnuF rehtO ot euD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0569 euneveR derrefeD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 12.616,599,5$ 12.616,599,5$ seitilibaiL latoT 03.765,789,5$ 39.757,442,1$ 25.557,494,7$ 27.987,544,31$ 42.733,641,71$ 75.473,149,91$ ecnalaB hsaC gnidnE detcejorp - eulB slautca - kcalB CASH FLOW MANAGEMENT AND PROJECTIONS Antioch Unified School District 33 11-0102 wolF hsaC ceD voN tcO peS guA luJ tegduB edoC tcejbO emaN detcejorP detcejorP detcejorP detcejorP detcejorP detcejorP 39.757,442,1$ 25.557,494,7$ 27.987,544,31$ 42.733,641,71$ 75.473,149,91$ 90.713,048,1$ ecnalaB hsaC gninnigeB stpieceR 44.382,191,61$ 40.867,674,5$ 40.867,674,5$ 40.867,674,5$ 33.369,183,4$ 33.369,183,4$ 68.336,182,19$ 9908 - 0108 secruoS timiL euneveR 00.620,233,1$ 00.005,26$ 00.000,8$ 03.420,852,1$ 00.0$ 00.0$ 31.493,903,01$ 9928 - 0018 seuneveR laredeF 84.805,964$ 29.070,037$ 13.764,820,1$ 84.805,964$ 50.838,062$ 50.838,062$ 47.556,387,02$ 9958 - 0038 seuneveR etatS rehtO 00.0$ 00.0$ 00.760,55$ 57.709,347,1$ 00.0$ 00.0$ 00.984,645,7$ 9978 - 0068 seuneveR lacoL rehtO 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9298 - 0098 nI srefsnarT dnufretnI 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9798 - 0398 secruoS gnicnaniF rehtO llA 19.718,299,71$ 69.833,962,6$ 53.203,865,6$ 65.802,849,8$ 83.108,246,4$ 83.108,246,4$ 37.271,129,921$ stpieceR latoT stnemesrubsiD 85.931,428,6$ 85.931,428,6$ 85.931,428,6$ 85.931,428,6$ 66.881,197,3$ 91.317,472,2$ 31.377,328,57$ 9991 - 0001 seiralaS detacfiitreC 60.050,088,1$ 60.050,088,1$ 60.050,088,1$ 60.050,088,1$ 62.274,440,1$ 53.386,626$ 01.544,988,02$ 9992 - 0002 seiralaS defiissalC 75.992,614,2$ 75.992,614,2$ 75.992,614,2$ 75.992,614,2$ 29.019,370,1$ 91.334,508$ 89.277,748,62$ 9993 - 0003 stfieneB eeyolpmE 60.086,693$ 60.086,693$ 60.086,693$ 12.710,015$ 12.710,015$ 36.843,354$ 39.758,666,5$ 9994 - 0004 seilppuS dna skooB 91.590,889$ 91.590,889$ 91.590,889$ 91.590,889$ 91.590,889$ 91.590,889$ 05.546,511,41$ 9995 - 0005 gnitarepO rehtO dna secivreS 90.270,41$ 90.270,41$ 90.270,41$ 74.451,03$ 74.451,03$ 74.451,03$ 97.920,102$ 0096 - 0006 yaltuO latipaC 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.000,84$ 9927 - 0007 ogtuO rehtO 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ )00.278,623$( 9937 - 0037 tsoC tceridnI/troppuS tceriD 00.276,037$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.443,164,1$ 9347 - 0347 ecivreS tbeD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.856,007$ 9267 - 0067 tuO srefsnarT dnufretnI 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9967 - 0367 sesU gnicnaniF rehtO llA 55.800,052,31$ 55.633,915,21$ 55.633,915,21$ 80.657,846,21$ 17.838,734,7$ 20.824,871,5$ 34.456,724,541$ stnemesrubsiD latoT stessA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0319 tnuoccA hsaC gnivloveR 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 5319 eetsurT/tnegA lacsiF a htiw hsaC 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 33.003,236,42$ 33.003,236,42$ 0029 elbavieceR stnuoccA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0139 sdnuF rehtO morf euD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 33.003,236,42$ 33.003,236,42$ stessA latoT seitilibaiL 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 12.616,599,5$ 12.616,599,5$ 0059 )seitilibaiL tnerruC( elbayaP stnuoccA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0959 stnemnrevoG rotnarG ot euD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0169 sdnuF rehtO ot euD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0569 euneveR derrefeD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 12.616,599,5$ 12.616,599,5$ seitilibaiL latoT 03.765,789,5$ 39.757,442,1$ 25.557,494,7$ 27.987,544,31$ 42.733,641,71$ 75.473,149,91$ ecnalaB hsaC gnidnE detcejorp - eulB slautca - kcalB slautcA DTY ecnairaV slatoT slaurccA detcejorP sulP nuJ yaM rpA raM beF naJ edoC tcejbO emaN hsaC detcejorP detcejorP detcejorP detcejorP detcejorP detcejorP )65.845,998,9$( )83.411,065,4$( )72.131,332,11$( )80.097,134,6$( 90.057,372,1$ 03.765,789,5$ ecnalaB hsaC gninnigeB stpieceR 00.0$ 68.336,182,19$ 37.116,558,81$ 31.220,624,27$ 24.413,933,1$ 44.896,770,4$ 90.496,563,41$ 40.867,674,5$ 98.462,403$ 40.867,674,5$ 9908 - 0108 secruoS timiL euneveR 00.0$ 31.493,903,01$ 82.227,114,1$ 58.176,798,8$ 11.959,605$ 52.605,666$ 00.366,839$ 04.657,025,1$ 87.887,119$ 10.844,296,1$ 9928 - 0018 seuneveR laredeF 00.0$ 47.556,387,02$ 24.370,947,2$ 23.285,430,81$ 33.644,933,7$ 01.542,264$ 44.719,838,3$ 29.070,037$ 69.434,368,1$ 92.632,185$ 9958 - 0038 seuneveR etatS rehtO 00.0$ 00.984,645,7$ 57.479,897,1$ 52.415,747,5$ 00.095,053$ 57.479,897,1$ 00.0$ 00.0$ 57.709,347,1$ 00.760,55$ 9978 - 0068 seuneveR lacoL rehtO 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9298 - 0098 nI srefsnarT dnufretnI 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9798 - 0398 secruoS gnicnaniF rehtO llA 00.0$ 37.271,129,921$ 81.283,518,42$ 55.097,501,501$ 68.903,635,9$ 45.424,500,7$ 25.472,341,91$ 63.595,727,7$ 83.693,328,4$ 43.915,508,7$ stpieceR latoT stnemesrubsiD 00.0$ 31.377,328,57$ 57.732,857$ 83.535,560,57$ 13.773,285,7$ 85.931,428,6$ 85.931,428,6$ 85.931,428,6$ 85.931,428,6$ 85.931,428,6$ 9991 - 0001 seiralaS detacfiitreC 00.0$ 01.544,988,02$ 54.998,693$ 56.545,294,02$ 05.939,009,1$ 60.050,088,1$ 60.050,088,1$ 60.050,088,1$ 60.050,088,1$ 60.050,088,1$ 9992 - 0002 seiralaS defiissalC 00.0$ 89.277,748,62$ 71.334,508$ 18.933,240,62$ 75.992,614,2$ 75.992,614,2$ 75.992,614,2$ 75.992,614,2$ 75.992,614,2$ 75.992,614,2$ 9993 - 0003 stfieneB eeyolpmE 00.0$ 39.758,666,5$ 34.430,020,1$ 05.328,646,4$ 92.476,622$ 23.476,622$ 84.110,043$ 60.086,693$ 60.086,693$ 60.086,693$ 9994 - 0004 seilppuS dna skooB 00.0$ 05.546,511,41$ 22.305,852,2$ 82.241,758,11$ 91.590,889$ 91.590,889$ 91.590,889$ 91.590,889$ 91.590,889$ 91.590,889$ 9995 - 0005 gnitarepO rehtO dna secivreS 00.0$ 97.920,102$ 90.270,41$ 07.759,681$ 00.0$ 00.0$ 57.160,21$ 90.270,41$ 90.270,41$ 90.270,41$ 0096 - 0006 yaltuO latipaC 00.0$ 00.000,84$ 00.0$ 00.000,84$ 00.006,9$ 00.006,9$ 00.006,9$ 00.006,9$ 00.006,9$ 00.0$ 9927 - 0007 ogtuO rehtO 00.0$ )00.278,623$( 00.0$ )00.278,623$( )00.278,623$( 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9937 - 0037 tsoC tceridnI/troppuS tceriD 00.0$ 00.443,164,1$ 00.0$ 00.443,164,1$ 00.276,037$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9347 - 0347 ecivreS tbeD 00.0$ 00.856,007$ 00.0$ 00.856,007$ 00.856,007$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9267 - 0067 tuO srefsnarT dnufretnI 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 9967 - 0367 sesU gnicnaniF rehtO llA 00.0$ 34.456,724,541$ 11.081,352,5$ 23.474,471,041$ 68.344,822,41$ 27.858,443,21$ 36.752,074,21$ 55.639,825,21$ 55.639,825,21$ 55.633,915,21$ stnemesrubsiD latoT stessA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0319 tnuoccA hsaC gnivloveR /tnegA lacsiF a htiw hsaC 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 5319 eetsurT 00.0$ 33.003,236,42$ 00.0$ 33.003,236,42$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0029 elbavieceR stnuoccA 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0139 sdnuF rehtO morf euD 00.0$ 33.003,236,42$ 00.0$ 33.003,236,42$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ stessA latoT seitilibaiL tnerruC( elbayaP stnuoccA 00.0$ 12.616,599,5$ 00.0$ 12.616,599,5$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0059 )seitilibaiL 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0959 stnemnrevoG rotnarG ot euD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0169 sdnuF rehtO ot euD 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 0569 euneveR derrefeD 00.0$ 12.616,599,5$ 00.0$ 12.616,599,5$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ 00.0$ seitilibaiL latoT )65.286,195,41$( )65.845,998,9$( )83.411,065,4$( )72.131,332,11$( )80.097,134,6$( 90.057,372,1$ ecnalaB hsaC gnidnE detcejorp - eulB slautca - kcalB CASH FLOW MANAGEMENT AND PROJECTIONS The apportionment schedule for most school districts has changed significantly. In addition to the change in the apportionment percentage, districts will also experience three one-time cash deferrals and four ongoing cash deferrals. A total of 25% of the district’s current year apportion- ment dollars will be deferred to the following fiscal year. These changes greatly affect the district’s ability to meet payroll and other obligations without internal and/or external borrowing. FCMAT’s cash flow projection includes all one-time and permanent education apportionment deferrals for revenue projections. Roughly one-third of 2009-10 K-adult funding apportion- ments have been delayed through one-time or permanent apportionment deferrals. Districts and county offices should closely monitor their cash positions to meet short-term fiscal obligations. Because school entities could face additional proposed cash deferrals, it is important for the district to monitor cash flow. The consequences of becoming cash insolvent are severe and should be avoided to maintain local governance and control of the district. The district should closely track and update all fund balances and cash flow projections as economic data and other fiscal information continue to change. Implementing expenditure reductions or revenue enhancements would increase cash levels. The enclosed analysis indicates that the district will have an inadequate amount of cash on June 30, 2011 to retain its going-concern status, and outside assistance will be necessary if balances in other district funds are not adequate for internal borrowing as authorized by Education Code section 42603. Based on district balances projected for June 30, 2010, almost $5.2 million (75% of $7 million) will be available in temporary transfers to the general fund from other funds to cover much of the negative cash balance at June 30, 2011, but this amount will be insufficient. However, if the district makes the necessary budget adjustments, there will be no need to borrow large amounts between funds. The district should be aware that any additional delay of apportionments could cause cash-flow problems and result in a need to borrow to meet ongoing expenditures. If borrowing becomes necessary, options include the following: Internal borrowing between funds as authorized by Education Code section 42603 – This section allows local educational agencies (LEAs) to borrow temporarily between funds to address cash flow shortages. This is the most common method used by school districts, but is effective only if cash is available in other funds. This type of borrowing has specific limitations regarding amounts and the timing of repayment. External borrowing from the county office of education as authorized by Education Code sections 42621 and 42622 - This option depends on the county office’s willingness and ability to provide funds. External borrowing from the county treasurer as authorized by Education Code section 42620 - Under Article XVI, Section 6 of the California Constitution, the county treasurer is required provide funds to an LEA that cannot meet its obligations. However, the county treasurer cannot lend districts money after the last Monday in April of the current fiscal year, and the district must meet additional requirements. External borrowing using tax and revenue anticipation notes (TRANs) - Because of arbitrage penalties, the LEA should determine its cash flow needs and size the TRANs appropriately. Strict time lines and requirements concerning the district’s abil- ity to pay should be considered and may not make this option viable. Working with an outside financial consultant can help avoid problems. 34 Fiscal Crisis & Management Assistance Team CASH FLOW MANAGEMENT AND PROJECTIONS Recommendations The district should: 1. Monitor the current level of cash frequently and project cash flow to determine whether there will be sufficient cash to meet future financial requirements. 2. Ensure amounts on the cash-flow documents agree with the working budget. 3. Closely monitor cash positions to meet short-term fiscal obligations. 4. Closely track and update all fund balances and cash flow projections as economic data and other fiscal information continue to change. 5. Ensure that necessary budget adjustments are initiated so that these adjustments and temporary transfers to the general fund from other funds are adequate to cover the pro- jected negative cash balance at June 30, 2011. 6. Research the ability to issue TRANs to assist with estimated cash flow issues. Antioch Unified School District 35 CASH FLOW MANAGEMENT AND PROJECTIONS Reserve for Economic Uncertainty Cash reserves provide a district with sufficient time to react, plan and execute both short-term and long-term fiscal strategies. As previously stated, FCMAT has included a 3% reserve for economic uncertainty in all years of the MYFP. New budget language allows districts to reduce their reserves to one-third of the previously required levels in fiscal year 2009-10. However, extreme caution should be exercised with this option, and FCMAT has not indicated a lower amount in the MYFP provided with this report. Education leaders should continue to maintain the largest reserves possible in their budgets for fiscal years 2009-10, 2010-11 and 2011-12 to address possible midyear reductions. Recommendations The district should: 1. Work to increase the reserve for economic uncertainty to more than the minimum requirement of 3% to assist with future budget crisis. 36 Fiscal Crisis & Management Assistance Team MEDI-CAL ADMINISTRATIVE ACTIVITIES PROGRAM Medi-Cal Administrative Activities Program One possibility for obtaining additional unrestricted funding is maximizing participation in the Medi-Cal Administrative Activities (MAA) Program. This program provides federal reimburse- ment for a portion of the costs related to specific, approved activities that are necessary for the proper and efficient administration of the Medi-Cal program. It is similar to the Mandated Cost Reimbursements program in the following ways: • The district must document time for qualified activities, apply for reimbursements, and submit appropriate documentation. • Funding comes after the activities are already performed. • Reimbursements are unrestricted. The MAA Program is authorized under the California’s Welfare and Institutions Code (WIC), Section 14132.47. For public education, MAA may be provided by local educational consortia (LEC). A consortia is defined as a local agency that is one of the service regions of the California County Superintendent Educational Services Association (WIC, Section 14132.47(q) (1)). The MAA Program offers a way for local educational consortia to obtain federal reimbursement for the cost of certain administrative activities necessary for the proper and efficient administra- tion of the Medi-Cal program. MAA activities include the following: • The initial Medi-Cal outreach; • Facilitation of the Medi-Cal application; • Ongoing referral, coordination, and monitoring of Medi-Cal services; • Nonemergency and nonmedical transportation of Medi-Cal-eligible individuals to Medi-Cal covered services; • Program planning, policy development, and interagency coordination; • MAA administration, coordination, and training Passage of AB2780 in 1997-98 established LEC regions that are the same as the superintendents’ regions of the California Department of Education. One county office of education in each region serves as LEC lead. LEC leads process and submit MAA claims for reimbursement on behalf of school districts and county offices throughout the region. LEC leads also receive and distribute MAA reimbursement funds. California is divided into 11 regions, and Antioch Unified is in Region 4 led by the Contra Costa County Office of Education. The county office provides support and oversight for more than 40 school districts, located in the region’s seven counties. Over the last decade, Region 4 has received more than $36.8 million in reimbursements from the Medical Administrative Activities Reimbursement Program. A bar graph showing the his- tory of Region 4 reimbursement is attached as Appendix C to this report. In 2007-08, the most recent year that funding for all four quarters has been received; $6.3 million was received by districts in Region 4. MAA surveys are submitted for reimbursement four times a year and report the activities per- formed by all eligible staff members. The district has the option of submitting surveys for the fourth quarter or receiving reimbursement based on the average of the preceding three MAA quarters. Antioch Unified School District 37 MEDI-CAL ADMINISTRATIVE ACTIVITIES PROGRAM The district began participating in the MAA program during the 2009-10 fiscal year. During the three survey periods, fewer than 10 surveys were submitted to the consortium for process- ing. The district has approximately 1,000 certificated staff members who likely perform MAA reimbursable activities. The district could recapture part of the salary and benefit costs of staff members that performed qualified activities during the MAA survey period if these activities are documented and properly reported. Based on a low average reimbursement of $300 per survey, the district could recapture approximately $300,000 per quarter if complete MAA surveys are submitted with MAA reportable activity. Extrapolating this over four quarters produces a low estimate of $1.2 million in potential MAA reimbursements for certificated surveys alone. The district can also submit surveys for classified staff that perform MAA reimbursable activities during the survey periods. The district should assign all eligible staff members to complete sur- veys during each MAA survey period. Reimbursement receipts take an average of approximately one year to be fully processed and rec- ognized by the districts. Each survey generates a different level of funding based on the salary of the staff member performing the reimbursable activity and the frequency or number of activities reported during that MAA survey period. Each complete survey submitted with MAA reimburs- able activities generates between $100 and $1,000. Examples of program staff that might perform MAA activities include the following • Nurses, health clerks, and health aides • School psychologists and counselors • Speech language pathologists • Special education teachers • Healthy Start staff members • Child development programs • State preschool programs • Principals and administrators • Teachers, teacher aides, and clerical staff members • The superintendent (if he or she is not an elected official) The Region 4 Local Educational Consortium (LEC) provides LEAs with the following assistance: • Assesses the SMAA program to ensure appropriate participation • Provides the LEA staff with technical assistance training • Oversees the LEA time survey process • Submits detailed quarterly invoices to DHCS on behalf of the LEA • Reviews the operational plan for quality assurance and compliance • Offers customer support, both program and fiscal • Monitors the compliance of the LEA with all federal, state and DHCS program requirements. • Represents the LEA at the LEC level and in workgroup meetings. 38 Fiscal Crisis & Management Assistance Team MEDI-CAL ADMINISTRATIVE ACTIVITIES PROGRAM Nine district staff members have been trained by the LEC on MAA reporting activities. It would be more effective for the LEC to fully train all site administrators in MAA reporting activities. The administrators could then ensure all site staff members are educated on the survey process. One district office administrator should be responsible for leading and overseeing the MAA program. This person should coordinate the survey activities for each quarter with the site administrators, who in turn should coordinate the completion of surveys by staff members at their school site. Each site administrator should ensure that staff members know when the survey period is approaching, how to properly report activities and make certain that each staff member submits a complete MAA survey A checklist of eligible staff members should be prepared for each site, (a sample MAA site partici- pants list is attached as Appendix B to this report). Site administrators should collect all surveys for their sites during the survey period, review them for completeness, and forward them to the district office lead. The district office lead is responsible for gathering all site surveys and submit- ting them to the LEC each quarter. All eligible staff members should complete surveys during each MAA reporting quarter. When completion of surveys is consistent, the district could utilize the average of the first three MAA reporting periods for the fourth-quarter reimbursement. This is not recommended for the first year because survey results will be inconsistent. The MAA reimbursement program provides an opportunity to recapture unrestricted dollars while providing essential services to students. Documenting these activities four times per year can provide the district with a significant financial return. Therefore, the district should be aggressive in coordinating with the LEC to fully implement this program districtwide. Recommendations The district should: 1. Maximize participation in the MAA Program to increase unrestricted funding. All eligible staff members should be required to complete surveys during each MAA survey period. 2. Ensure that the LEC fully train all site administrators in MAA reporting activities. Site administrators should ensure that site staff members are educated in the survey process. 3. Assign one district office administrator to lead and oversee the MAA program. This person should coordinate the survey activities for each quarter with the site administra- tors, who in turn should coordinate the completion of surveys by staff members at their school sites. 4. Prepare a checklist of eligible staff members for each site. Site administrators should collect all surveys for their site during the survey period, review them for completeness, and forward them to the district office lead. The district office lead should gather the site surveys and submit them to the LEC each quarter. 5. Ensure that all eligible staff members complete surveys during each MAA reporting quarter. 6. Aggressively coordinate the MAA program districtwide to increase revenues. Antioch Unified School District 39 MEDI-CAL ADMINISTRATIVE ACTIVITIES PROGRAM 40 Fiscal Crisis & Management Assistance Team K-3 CLASS SIZE REDUCTION (CSR) PROGRAM K-3 Class Size Reduction (CSR) Program Due to the condition of the state and national economy, local educational agencies have been provided with broad flexibility in using categorical program funding to offset the impact of proposed funding decreases. The governor’s flexibility proposal removes some of the rules and financial penalties of the K-3 Class Size Reduction (CSR) Program. SBX3 4 provides flexibility to the K-3 CSR program by relaxing the funding caps imposed when classes exceeded the 20-to-1 ratio. The new penalty structure provides at least 70% of incentive funding even for classrooms that exceed 30 students. Without flexibility, many districts would be forced to eliminate class-size reduction or other programs to preserve base education and the highest-priority programs. According to Education Code Section 52124.3, the newly reduced funding percentages for classes larger than 20.44 pupils are as follows: 20.44: 100% 20.45-21.44 95% 21.45-22.44 90% 22.45-22.94 85% 22.95-24.94 80% 24.95 or more 70% For class sizes of more than 20.44 pupils, funding will be based on a count of 20 pupils mul- tiplied by the full per-pupil funding rate, the appropriate reduced funding percentage, and the number of classes in the respective class-size ranges. Based on the October 2009 class loads for the Antioch Unified, a significant reduction in expen- ditures could be experienced by restructuring class loading in the 2010-11 fiscal year. The extent of the financial effect depends on the actual class loading and enrollment. Projected savings are based on current class configurations and enrollment as of October 2009. Antioch Unified School District 41 K-3 CLASS SIZE REDUCTION (CSR) PROGRAM Class Load Projections PENALTY STRUCTURE 20.44: 100% 22.45-22.94 85% Per Student Funding $ 1,071 20.45-21.44 95% 22.95-24.94 80% Average Annual Salary & Benefit Cost $ 91,023 21.45-22.44 90% 24.95 or more 70% Grade K 1 2 3 Total Current # of Students 1308 1335 1327 1343 5313 20:1 Class Loading K 1 2 3 Total Class Load 20 20 20 20 5580 # Classes @ 20:1 (5313 Students) 70 70 72 67 279 Funding $ 1,400,868 $ 1,429,785 $ 1,421,217 $ 1,438,353 $ 5,690,223 Salary Costs $ 6,371,605 $ 6,371,605 $ 6,553,651 $ 6,098,536 $ 25,395,398 30:1 Class Loading (averaging 24.95 or more) K 1 2 3 Total Class Load 30 30 30 30 5370 # Classes @ 30:1 44 45 45 45 179 Funding Before Penalty (20 per class funded/ $ 942,480 $ 963,900 $ 963,900 $ 963,900 $ 3,834,180 3560 Students) 30% Penalty $ (282,744) $ (289,170) $ (289,170) $ (289,170) $ (1,150,254) Funding After Penalty (30%) $ 659,736 $ 674,730 $ 674,730 $ 674,730 $ 2,683,926 Salary Costs @ 30:1 $ 4,005,009 $ 4,096,032 $ 4,096,032 $ 4,096,032 $ 16,293,105 Savings In Salaries Loading at 30:1 vs. 20:1 $ 2,366,596 $ 2,275,573 $ 2,457,619 $ 2,002,504 $ 9,102,293 Cost of CSR 20:1 BEFORE Penalty Restructure $ (965,728) $ (845,788) $ (1,036,402) $ (564,151) $ (3,412,070) 20:1 Funding minus additional staffing costs Funding Salaries Net Savings Positions 30:1 $ 2,683,926 $16,293,105 179 20:1 $ 5,690,223 $25,395,398 279 $ (3,006,297) $ 9,102,293 $ 6,095,996 -100 23:1 Class Loading (averaging 22.94 or less) K 1 2 3 Total Class Load 23 23 23 23 5359 # Classes @ 23:1 57 59 58 59 233 Funding Before Penalty (20 per class funded / $ 1,220,940 $ 1,263,780 $ 1,242,360 $ 1,263,780 $ 4,990,860 4620 Students) 15% Penalty $ (183,141) $ (189,567) $ (186,354) $ (189,567) $ (748,629) Funding After(15%) Penalty $ 1,037,799 $ 1,074,213 $ 1,056,006 $ 1,074,213 $ 4,242,231 Salary Costs @ 23:1 $ 5,188,307 $ 5,370,353 $ 5,279,330 $ 5,370,353 $ 21,208,343 Savings In Salaries Loading at 23:1 vs. 20:1 $ 1,183,298 $ 1,001,252 $ 1,274,321 $ 728,183 $ 4,187,055 Compared to 20:1 Funding Salaries Net Savings Positions 23:1 $ 4,242,231 $21,208,343 233 20:1 $ 5,690,223 $25,395,398 279 $ (1,447,992) $ 4,187,055 $ 2,739,063 -46 42 Fiscal Crisis & Management Assistance Team K-3 CLASS SIZE REDUCTION (CSR) PROGRAM 25:1 Class Loading (averaging 24.95 or more) K 1 2 3 Total Class Load 25 25 25 25 5375 # Classes @ 25:1 53 54 54 54 215 Funding Before Penalty (20 per class funded / $ 1,135,260 $ 1,156,680 $ 1,156,680 $ 1,156,680 $ 4,605,300 4254 Students) 30% Penalty $ (340,578) $ (347,004) $ (347,004) $ (347,004) $ (1,381,590) Funding After(30%) Penalty $ 794,682 $ 809,676 $ 809,676 $ 809,676 $ 3,223,710 Salary Costs @ 25:1 $ 4,824,215 $ 4,915,238 $ 4,915,238 $ 4,915,238 $ 19,569,930 Savings In Salaries Loading at 25:1 vs. 20:1 $ 1,547,390 $ 1,456,367 $ 1,638,413 $ 1,183,298 $ 5,825,468 Funding Salaries Net Savings Positions 25:1 $ 3,223,710 $19,569,930 215 20:1 $ 5,690,223 $25,395,398 279 $ (2,466,513) $ 5,825,468 $ 3,358,955 -64 The financial projections shown in the previous tables include the following assumptions: Projected savings in salary and benefit costs are based on the district’s average certificated salary, including benefits. Actual savings will depend on the positions eliminated. Projected class-size reduction funding is calculated based on a flat class-loading level. Actual class size averages will likely fall below the class-load level, resulting in increased funding and budget- ary savings. The extent of budgetary savings will depend on the class-loading strategy implemented and the duration of the strategy. Budgetary savings calculations are based on a single-year implementa- tion and could create a greater financial impact if extended for several years. The district’s certificated collective bargaining agreement contains language that outlines the parameters for the sizes of classes participating in the Class Size Reduction Program. With that in mind, few alternatives exist for districts that have made reductions outside of the collective bargaining agreement. These districts have exhausted their reserve balances as a result of a rapid decline in the state funding previously utilized to support the conditions contained in negotiated agreements. The district should consult with legal counsel and work collaboratively with all inter- ested parties when considering the opportunities offered through the new flexibility provisions. Recommendations The district should: 1. Consider utilizing the broad flexibility provided for categorical program funding to help manage the funding decreases proposed as a result of the state and national economy. 2. Review SBX3 4, which removes the prescriptive rules and financial penalties associated with the K-3 CSR program. This legislation relaxes the funding caps imposed when classes exceeded the 20-to-1 ratio. The new penalty structure provides at least 70% of the incentive funding even for classrooms that exceed 30 students. 3. Consult with legal counsel and work collaboratively with all interested parties when considering the opportunities offered through the new flexibility provisions. Antioch Unified School District 43 K-3 CLASS SIZE REDUCTION (CSR) PROGRAM 44 Fiscal Crisis & Management Assistance Team APPENDICES Appendices A. Multiyear Projection Detail B. MAA Site Participant List Sample C. MAA Region 4 Reimbursement History D. Study Agreement Antioch Unified School District 45 APPENDICES 46 Fiscal Crisis & Management Assistance Team LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund UnrestrictedandRestrictedResources Revenues,Expenditures,andChangesintheFundBalance Name ObjectCode BaseYear Year1 Year2 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $91,817,489.93 $91,281,633.86 $89,263,697.97 FederalRevenues 8100-8299 $10,775,614.07 $10,309,394.13 $8,291,921.70 OtherStateRevenues 8300-8599 $21,174,982.00 $20,783,655.74 $20,187,724.58 OtherLocalRevenues 8600-8799 $7,538,221.00 $7,546,489.00 $7,555,960.52 TotalRevenues $131,306,307.00 $129,921,172.73 $125,299,304.77 Expenditures CertificatedSalaries 1000-1999 $74,427,931.00 $75,823,773.13 $76,273,185.72 ClassifiedSalaries 2000-2999 $20,619,856.00 $20,889,445.10 $21,162,619.74 EmployeeBenefits 3000-3999 $26,613,269.00 $26,847,772.98 $26,882,520.33 BooksandSupplies 4000-4999 $8,958,838.00 $5,666,857.93 $4,433,453.91 ServicesandOtherOperating 5000-5999 $14,441,391.00 $14,115,645.50 $12,080,150.55 CapitalOutlay 6000-6900 $225,092.00 $201,029.79 $185,092.00 OtherOutgo 7000-7299 $48,000.00 $48,000.00 $48,000.00 DirectSupport/IndirectCost 7300-7399 ($360,290.00) ($326,872.00) $0.00 DebtService 7430-7439 $1,461,344.00 $1,461,344.00 $1,461,344.00 TotalExpenditures $146,435,431.00 $144,726,996.43 $142,526,366.25 Excess(Deficiency)ofRevenuesOverExpenditures ($15,129,124.00) ($14,805,823.70) ($17,227,061.48) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $389,497.00 $700,658.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses ($389,497.00) ($700,658.00) $0.00 NetIncrease(Decrease)inFundBalance ($15,518,621.00) ($15,506,481.70) ($17,227,061.48) FundBalance BeginningFundBalance 9791 $36,814,919.00 $21,296,298.00 $5,789,816.30 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $36,814,919.00 $21,296,298.00 $5,789,816.30 EndingFundBalance $21,296,298.00 $5,789,816.30 ($11,437,245.18) ComponentsofEndingFundBalance ReservedBalances 9700 $0.00 $0.00 $0.00 RevolvingCash 9711 $20,000.00 $20,000.00 $20,000.00 Stores 9712 $78,272.00 $78,272.00 $78,272.00 PrepaidExpenditures 9713 $0.00 $0.00 $0.00 OtherPrepay 9719 $647,936.00 $0.00 $0.00 GeneralReserve 9730 $0.00 $0.00 $0.00 LegallyRestrictedBalance 9740-9759 $4,560,517.25 $1,663,633.99 $1,337,554.73 EconomicUncertaintiesPercentage 3.00% 3.00% 3.00% DesignatedforEconomicUncertainties 9770 $4,401,471.80 $4,362,979.63 $4,275,790.99 DesignatedfortheUnrealizedGainsofInvestmentsandCashinCountyTreasury 9775 $0.00 $0.00 $0.00 OtherDesignated 9780 $7,281,973.00 $0.00 $0.00 Undesignated/Unappropriated 9790 $4,306,127.95 $0.00 $0.00 NegativeShortfall 9790 $0.00 ($335,069.32) ($17,148,862.90) Source Note Resource: 3010-NCLB-TitleI,PartA,BasicGrantsLowIncomeandNeglected Perconsolidatedapplication Object: 8290-AllOtherFederalRevenue Resource: 0100-AdultEd AddedtotheGeneralFundastheStatenolongerrecognizestherevenueintheAdultEdFund Object: 8300-8599-OtherStateRevenues Resource: 0150-DeferredMaintenance AddedtoGeneralFundasStatenolongerrecognizesrevenueintheDeferredMaintenanceFund Object: 8300-8599-OtherStateRevenues Resource: 1100-Lottery:Unrestricted Reduced10-11and11-12tobalanceresource Object: 6000-6900-CapitalOutlay Resource: 3010-NCLB-TitleI,PartA,BasicGrantsLowIncomeandNeglected Reduced11-12tobalanceresource Object: 7300-7399-DirectSupport/IndirectCost Resource: 3011-ARRA-TitleI Eliminated10-11tobalanceresource Object: 4000-4999-BooksandSupplies Resource: 3011-ARRA-TitleI Eliminated10-11tobalanceresource Object: 7300-7399-DirectSupport/IndirectCost Resource: 3011-ARRA-TitleI Reduced10-11tobalanceresource Object: 5000-5999-ServicesandOtherOperating Printedby:MichellePlumbtree Printdate:3/22/201010:13AM Page1of5 LEA:AntiochUnified Projection:AntiochUSD-1stInterim Resource: 3200-ARRA-StateFiscalStabilization Reduced10-11tobalanceresource Object: 4000-4999-BooksandSupplies Resource: 3200-ARRA-StateFiscalStabilization Reduced10-11tobalanceresource Object: 5000-5999-ServicesandOtherOperating Resource: 3315-SpecialEd:IDEAPreschoolGrants,PartB,Sec619 Reduced10-11and11-12tobalanceresource Object: 5000-5999-ServicesandOtherOperating Resource: 3410-DepartmentofRehab:WorkabilityII,TransitionPartnership Reducedin10-11and11-12tobalanceresource Object: 4000-4999-BooksandSupplies Resource: 4035-NCLB:TitleII,PartA,TeacherQuality Reduced11-12tobalanceresource Object: 7300-7399-DirectSupport/IndirectCost Resource: 6286-EnglishLanguageAcquisitionProgram,TeacherTraining&Student Reduced11-12tobalanceresource Assistance Object: 4000-4999-BooksandSupplies Resource: 6286-EnglishLanguageAcquisitionProgram,TeacherTraining&Student Reduced10-11and11-12tobalanceresource Assistance Object: 7300-7399-DirectSupport/IndirectCost Resource: 6286-EnglishLanguageAcquisitionProgram,TeacherTraining&Student Changed09-10tomatchCDEpostingsosubsequentyearswouldcalculatecorrectly Assistance Object: 8300-8599-OtherStateRevenues Resource: 6300-Lottery:InstructionalMaterials Reduced10-11and11-12tobalanceresource Object: 4000-4999-BooksandSupplies Resource: 7090-EconomicImpactAid(EIA) Reduced10-11and11-12tobalanceresource Object: 4000-4999-BooksandSupplies Resource: 7090-EconomicImpactAid(EIA) Reduced10-11and11-12tobalanceresource Object: 7300-7399-DirectSupport/IndirectCost Resource: 7090-EconomicImpactAid(EIA) Reduced10-11and11-12tobalanceresource Object: 5000-5999-ServicesandOtherOperating Resource: 7091-EconomicImpactAid:LimitedEnglish Reduced10-11tobalanceresource Object: 7300-7399-DirectSupport/IndirectCost Resource: 7220-PartnershipAcademiesProgram Reduced10-11and11-12tobalanceresource Object: 4000-4999-BooksandSupplies Printedby:MichellePlumbtree Printdate:3/22/201010:13AM Page2of5 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund UnrestrictedResourcesOnly Revenues,Expenditures,andChangesintheFundBalance Name ObjectCode BaseYear Year1 Year2 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $87,486,452.93 $86,863,975.65 $84,731,280.64 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $16,549,880.00 $16,274,041.66 $15,607,345.58 OtherLocalRevenues 8600-8799 $915,976.00 $924,244.00 $933,715.52 TotalRevenues $104,952,308.93 $104,062,261.31 $101,272,341.74 Expenditures CertificatedSalaries 1000-1999 $60,788,641.00 $61,925,336.60 $63,083,629.41 ClassifiedSalaries 2000-2999 $12,503,303.00 $12,664,941.94 $12,828,730.68 EmployeeBenefits 3000-3999 $20,514,798.00 $20,694,886.32 $20,878,175.30 BooksandSupplies 4000-4999 $1,747,604.00 $1,710,006.06 $1,709,902.76 ServicesandOtherOperating 5000-5999 $6,798,290.00 $6,941,247.52 $6,962,454.96 CapitalOutlay 6000-6900 $84,276.00 $60,213.79 $44,276.00 OtherOutgo 7000-7299 $48,000.00 $48,000.00 $48,000.00 DirectSupport/IndirectCost 7300-7399 ($1,149,184.82) ($792,049.57) ($307,337.64) DebtService 7430-7439 $1,339,324.00 $1,339,324.00 $1,339,324.00 TotalExpenditures $102,675,051.18 $104,591,906.66 $106,587,155.47 Excess(Deficiency)ofRevenuesOverExpenditures $2,277,257.75 ($529,645.35) ($5,314,813.73) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $389,497.00 $700,658.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 ($10,560,857.00) ($11,379,295.09) ($11,586,168.49) TotalOtherFinancingSources\Uses ($10,950,354.00) ($12,079,953.09) ($11,586,168.49) NetIncrease(Decrease)inFundBalance ($8,673,096.25) ($12,609,598.44) ($16,900,982.22) FundBalance BeginningFundBalance 9791 $25,408,877.00 $16,735,780.75 $4,126,182.31 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $25,408,877.00 $16,735,780.75 $4,126,182.31 EndingFundBalance $16,735,780.75 $4,126,182.31 ($12,774,799.91) ComponentsofEndingFundBalance ReservedBalances 9700 $0.00 $0.00 $0.00 RevolvingCash 9711 $20,000.00 $20,000.00 $20,000.00 Stores 9712 $78,272.00 $78,272.00 $78,272.00 PrepaidExpenditures 9713 $0.00 $0.00 $0.00 OtherPrepay 9719 $647,936.00 $0.00 $0.00 GeneralReserve 9730 $0.00 $0.00 $0.00 LegallyRestrictedBalance 9740-9759 $0.00 $0.00 $0.00 EconomicUncertaintiesPercentage 3.00% 3.00% 3.00% DesignatedforEconomicUncertainties 9770 $4,401,471.80 $4,362,979.63 $4,275,790.99 DesignatedfortheUnrealizedGainsofInvestmentsandCashinCountyTreasury 9775 $0.00 $0.00 $0.00 OtherDesignated 9780 $7,281,973.00 $0.00 $0.00 Undesignated/Unappropriated 9790 $4,306,127.95 $0.00 $0.00 NegativeShortfall 9790 $0.00 ($335,069.32) ($17,148,862.90) Source Note Resource: 0100-AdultEd AddedtotheGeneralFundastheStatenolongerrecognizestherevenueintheAdultEdFund Object: 8300-8599-OtherStateRevenues Resource: 0150-DeferredMaintenance AddedtoGeneralFundasStatenolongerrecognizesrevenueintheDeferredMaintenanceFund Object: 8300-8599-OtherStateRevenues Resource: 1100-Lottery:Unrestricted Reduced10-11and11-12tobalanceresource Object: 6000-6900-CapitalOutlay Printedby:MichellePlumbtree Printdate:3/22/201010:13AM Page3of5 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Revenues,Expenditures,andChangesintheFundBalance Name ObjectCode BaseYear Year1 Year2 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $4,331,037.00 $4,417,658.21 $4,532,417.33 FederalRevenues 8100-8299 $10,775,614.07 $10,309,394.13 $8,291,921.70 OtherStateRevenues 8300-8599 $4,625,102.00 $4,509,614.08 $4,580,379.00 OtherLocalRevenues 8600-8799 $6,622,245.00 $6,622,245.00 $6,622,245.00 TotalRevenues $26,353,998.07 $25,858,911.42 $24,026,963.03 Expenditures CertificatedSalaries 1000-1999 $13,639,290.00 $13,898,436.53 $13,189,556.31 ClassifiedSalaries 2000-2999 $8,116,553.00 $8,224,503.16 $8,333,889.06 EmployeeBenefits 3000-3999 $6,098,471.00 $6,152,886.66 $6,004,345.03 BooksandSupplies 4000-4999 $7,211,234.00 $3,956,851.87 $2,723,551.15 ServicesandOtherOperating 5000-5999 $7,643,101.00 $7,174,397.98 $5,117,695.59 CapitalOutlay 6000-6900 $140,816.00 $140,816.00 $140,816.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $788,894.82 $465,177.57 $307,337.64 DebtService 7430-7439 $122,020.00 $122,020.00 $122,020.00 TotalExpenditures $43,760,379.82 $40,135,089.77 $35,939,210.78 Excess(Deficiency)ofRevenuesOverExpenditures ($17,406,381.75) ($14,276,178.35) ($11,912,247.75) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $10,560,857.00 $11,379,295.09 $11,586,168.49 TotalOtherFinancingSources\Uses $10,560,857.00 $11,379,295.09 $11,586,168.49 NetIncrease(Decrease)inFundBalance ($6,845,524.75) ($2,896,883.26) ($326,079.26) FundBalance BeginningFundBalance 9791 $11,406,042.00 $4,560,517.25 $1,663,633.99 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $11,406,042.00 $4,560,517.25 $1,663,633.99 EndingFundBalance $4,560,517.25 $1,663,633.99 $1,337,554.73 ComponentsofEndingFundBalance ReservedBalances 9700 $0.00 $0.00 $0.00 RevolvingCash 9711 $0.00 $0.00 $0.00 Stores 9712 $0.00 $0.00 $0.00 PrepaidExpenditures 9713 $0.00 $0.00 $0.00 OtherPrepay 9719 $0.00 $0.00 $0.00 GeneralReserve 9730 $0.00 $0.00 $0.00 LegallyRestrictedBalance 9740-9759 $4,560,517.25 $1,663,633.99 $1,337,554.73 DesignatedforEconomicUncertainties 9770 $0.00 $0.00 $0.00 DesignatedfortheUnrealizedGainsofInvestmentsandCashinCountyTreasury 9775 $0.00 $0.00 $0.00 OtherDesignated 9780 $0.00 $0.00 $0.00 Undesignated/Unappropriated 9790 $0.00 $0.00 $0.00 NegativeShortfall 9790 $0.00 $0.00 $0.00 Source Note Resource: 3010-NCLB-TitleI,PartA,BasicGrantsLowIncomeandNeglected Perconsolidatedapplication Object: 8290-AllOtherFederalRevenue Resource: 3010-NCLB-TitleI,PartA,BasicGrantsLowIncomeandNeglected Reduced11-12tobalanceresource Object: 7300-7399-DirectSupport/IndirectCost Resource: 3011-ARRA-TitleI Eliminated10-11tobalanceresource Object: 4000-4999-BooksandSupplies Resource: 3011-ARRA-TitleI Eliminated10-11tobalanceresource Object: 7300-7399-DirectSupport/IndirectCost Resource: 3011-ARRA-TitleI Reduced10-11tobalanceresource Object: 5000-5999-ServicesandOtherOperating Resource: 3200-ARRA-StateFiscalStabilization Reduced10-11tobalanceresource Object: 4000-4999-BooksandSupplies Resource: 3200-ARRA-StateFiscalStabilization Reduced10-11tobalanceresource Object: 5000-5999-ServicesandOtherOperating Resource: 3315-SpecialEd:IDEAPreschoolGrants,PartB,Sec619 Reduced10-11and11-12tobalanceresource Object: 5000-5999-ServicesandOtherOperating Resource: 3410-DepartmentofRehab:WorkabilityII,TransitionPartnership Reducedin10-11and11-12tobalanceresource Printedby:MichellePlumbtree Printdate:3/22/201010:13AM Page4of5 LEA:AntiochUnified Projection:AntiochUSD-1stInterim Object: 4000-4999-BooksandSupplies Resource: 4035-NCLB:TitleII,PartA,TeacherQuality Reduced11-12tobalanceresource Object: 7300-7399-DirectSupport/IndirectCost Resource: 6286-EnglishLanguageAcquisitionProgram,TeacherTraining&Student Reduced11-12tobalanceresource Assistance Object: 4000-4999-BooksandSupplies Resource: 6286-EnglishLanguageAcquisitionProgram,TeacherTraining&Student Reduced10-11and11-12tobalanceresource Assistance Object: 7300-7399-DirectSupport/IndirectCost Resource: 6286-EnglishLanguageAcquisitionProgram,TeacherTraining&Student Changed09-10tomatchCDEpostingsosubsequentyearswouldcalculatecorrectly Assistance Object: 8300-8599-OtherStateRevenues Resource: 6300-Lottery:InstructionalMaterials Reduced10-11and11-12tobalanceresource Object: 4000-4999-BooksandSupplies Resource: 7090-EconomicImpactAid(EIA) Reduced10-11and11-12tobalanceresource Object: 4000-4999-BooksandSupplies Resource: 7090-EconomicImpactAid(EIA) Reduced10-11and11-12tobalanceresource Object: 7300-7399-DirectSupport/IndirectCost Resource: 7090-EconomicImpactAid(EIA) Reduced10-11and11-12tobalanceresource Object: 5000-5999-ServicesandOtherOperating Resource: 7091-EconomicImpactAid:LimitedEnglish Reduced10-11tobalanceresource Object: 7300-7399-DirectSupport/IndirectCost Resource: 7220-PartnershipAcademiesProgram Reduced10-11and11-12tobalanceresource Object: 4000-4999-BooksandSupplies Printedby:MichellePlumbtree Printdate:3/22/201010:13AM Page5of5 LEA:AntiochUnified Projection:AntiochUSD-1stInterim RevenueLimit Description BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 1.BaseRevenueLimitPerADA 1.a.StateAvgBaseRLPerADA(PriorYr) $6,150.00 $6,411.00 $6,387.00 1.b.BaseRLperADA(PriorYr) $6,113.38 $6,374.38 $6,350.38 2.InflationIncrease $261 ($24) $115 3.AllOtherAdjustments $0.00 $0.00 $0.00 4.TOTAL,BASEREVENUELIMITPERADA $6,374.38 $6,350.38 $6,465.38 RevenueLimitSubjectToDeficit 5.TotalBaseRevenueLimit 5.a.BaseRevenueLimitPerADA(Line4) $6,374.38 $6,350.38 $6,465.38 5.b.PriorYearP2ADA 18,255.29 18,021.84 17,287.47 5.b.i.PriorYr.ADAAdjustment 0.00 0.00 0.00 5.b.ii.NetPriorYr.RevenueLimitADA 18,255.29 18,021.84 17,287.47 5.c.CurrentYr.RLADA(excludingCharterADA) 18,021.84 17,287.47 16,847.68 5.d.ADAUsedforRevenueLimit 18,255.29 18,021.84 17,287.47 5.d.i.CurrentYr.CharterSchl.ADA 333.00 377.15 427.55 5.d.ii.Deduct:NecessarySmallSchoolsADA 0.00 0.00 0.00 5.d.iii.COECommSchs/SpEd 200.68 200.68 200.68 5.e.ADAusedforRevenueLimit 18,455.97 18,222.52 17,488.15 5.f.TotalBaseRevenueLimit $117,645,366.05 $115,719,926.56 $113,067,535.25 6.AllowanceforNecessarySmallSchools $0.00 $0.00 $0.00 7.GainorLossfromInterdistrictAttendanceAgreements $0.00 $0.00 $0.00 8.MealsforNeedyPupils $985,010.00 $985,010.00 $985,010.00 9.SpecialRevenueLimitAdjustments $0.00 $0.00 $0.00 10.One-timeEqualizationAdjustments $0.00 $0.00 $0.00 11.MiscellaneousRevenueLimitAdjustments $0.00 $0.00 $0.00 12.Less:AllCharterDistrictRevenueLimitAdjustments $0.00 $0.00 $0.00 13.BeginningTeacherSalaryIncentiveFunding $456,055.00 $456,055.00 $456,055.00 14.Less:ClassSizePenaltiesAdjustment $0.00 $0.00 $0.00 15.REVENUELIMITSUBJECTTODEFICIT $119,086,431.05 $117,160,991.56 $114,508,600.25 DeficitCalculation 16.RevenueLimitDeficit:K-12(SSC) 18.35500% 18.35500% 18.35500% 16.a.LosstoDeficit $21,858,314.42 $21,504,900.00 $21,018,053.58 17.SubTotal,AfterDeficit $97,228,116.63 $95,656,091.56 $93,490,546.67 OtherRevenueLimitItemsNetofAnyDeficit 18.UnemploymentInsuranceRevenue $278,711.30 $278,711.30 $278,711.30 19.Less:LongerDay/YearPenalty $0.00 $0.00 $0.00 20.Less:ExcessROC/PReservesAdjustment $0.00 $0.00 $0.00 21.Less:PERSReduction $485,429.00 (1) $574,529.49 $679,984.38 (1) 22.PERSSafetyAdjustment/SFUSDPERSAdjustment $0.00 $0.00 $0.00 23.TOTAL,OTHERREVENUELIMITITEMS ($206,717.70) ($295,818.19) ($401,273.08) 24.TOTALREVENUELIMIT $97,021,398.93 $95,360,273.37 $93,089,273.59 RevenueLimitLocalSources 25.PropertyTaxes $30,503,465.00 $30,503,465.00 $30,503,465.00 26.MiscellaneousFunds $0.00 $0.00 $0.00 27.PropertyTaxesTransfers $0.00 $0.00 $0.00 28.CommunityRedevelopmentFunds $1,928.00 $1,928.00 $1,928.00 29.Less:CharterSchoolsIn-lieuTaxes ($604,282.00) ($651,266.87) ($754,939.67) 30.TOTAL,REVENUELIMIT-LOCALSOURCES $29,901,111.00 $29,854,126.13 $29,750,453.33 31.CharterSchoolGeneralPurposeBlockGrantOffset(UnifiedDistrictsOnly) $0.00 $0.00 $0.00 32.STATEAIDPORTIONOFREVENUELIMIT $67,120,287.93 $65,506,147.24 $63,338,820.26 BasicAidStatus 33.FundingModelUsed:("BasicAid"or"RevenueLimit") RevLim RevLim RevLim 34.EducationalRevenueAugmentationFundAllocation(ERAF) $0.00 $0.00 $0.00 35.TotalBasicAidFundingReceived N/A N/A N/A OtherRevenueLimitAdjustments 36.One-TimeRLReductionABx4 $0.00 $0.00 $0.00 37.AdjustedStateAidPortionofRL(2009-10Only) $67,120,287.93 $65,506,147.24 $63,338,820.26 OtherItems 38.Less:CountyOfficeFundsTransfer $990,442.00 $990,442.00 $990,442.00 39.BasicAid"Choice"/CourtOrderedVoluntaryPupilTransfer $0.00 $0.00 $0.00 40.BasicAidSupplementCharterSchoolAdjustments $0.00 $0.00 $0.00 41.AllOtherAdjustments ($4,698,896.00) ($3,662,727.00) ($3,515,118.00) Printedby:MichellePlumbtree Printdate:3/22/201010:14AM Page1of5 LEA:AntiochUnified Projection:AntiochUSD-1stInterim RevenueLimit Description BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 42.TOTAL,OTHERITEMS ($5,689,338.00) ($4,653,169.00) ($4,505,560.00) 43.TOTALSTATEAIDPORTIONOFREVENUELIMIT $61,430,949.93 $60,852,978.24 $58,833,260.26 44.Less:RevenueLimitStateApportionmentReceipts $0.00 $0.00 $0.00 45.NETACCRUALTOSTATEAID-REVENUELIMIT $61,430,949.93 $60,852,978.24 $58,833,260.26 ReconciliationtoSACSForm01 46.TotalStateAidPortionofRevenueLimit(Line43) $61,430,949.93 $60,852,978.24 $58,833,260.26 47.Total,RevenueLimit-LocalSources $29,901,111.00 $29,854,126.13 $29,750,453.33 48.TotalCombinedRevenueLimit $91,332,060.93 $90,707,104.37 $88,583,713.59 RevenueLimitTransfers 49.TotalRestrictedRevenueLimitSources $4,331,037.00 $4,417,658.21 $4,532,417.33 ReconciliationofTotalRevenueLimitSources 50.RevenueLimitStateAid-PriorYear $0.00 $0.00 $0.00 51.PERSRevenueLimitReduction(Line21) $485,429.00 $574,529.49 $679,984.38 (2) 52.TotalUnrestrictedRevenueLimitSources $87,486,452.93 $86,863,975.65 $84,731,280.64 OTHERNONREVENUELIMITITEMS(ShouldberecordedinObject8311beginningin2007-08) 53.CoreAcademicProgram $212,325.00 $212,325.00 $212,325.00 54.CaliforniaHighSchoolExitExam $89,161.00 $89,161.00 $89,161.00 55.PupilPromotionandRetention,andLowSTARScoreProgram $376,103.00 $376,103.00 $376,103.00 56.ApprenticeshipFunding $0.00 $0.00 $0.00 57.CommunityDaySchoolAdditionalFunding $92,841.00 $92,841.00 $92,841.00 Notes: (1) UpdatedfromResource0000Object8092 (2) UpdatedfromResource0000Object8092 Rules: (1) Rulesapplied:RLDef, Printedby:MichellePlumbtree Printdate:3/22/201010:14AM Page2of5 LEA:AntiochUnified Projection:AntiochUSD-1stInterim Enrollment,P2ADA&EnrollmentFactors Enrollment Historical5 Historical4 Historical3 Historical2 Historical1 BaseYear Year1 Year2 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 K 1368 1413 1385 1407 1359 1346 1329 1312 1 1546 1449 1452 1467 1418 1403 1386 1368 2 1577 1527 1416 1410 1384 1365 1347 1329 3 1600 1535 1522 1408 1396 1372 1354 1336 4 1575 1582 1546 1473 1350 1360 1333 1313 5 1575 1557 1567 1493 1476 1333 1343 1317 Subtotal(K-5) 9241 9063 8888 8658 8383 8179 8092 7975 6 1695 1553 1524 1518 1435 1431 1290 1299 7 1651 1720 1513 1466 1481 1399 1392 1255 8 1729 1652 1685 1512 1437 1463 1381 1374 Subtotal(6-8) 5075 4925 4722 4496 4353 4293 4063 3928 9 1835 1733 1610 1639 1576 1443 1472 1394 10 1750 1770 1682 1624 1639 1565 1437 1468 11 1646 1668 1753 1643 1554 1589 1517 1390 12 1707 1763 1821 1727 1619 1578 1602 1522 Subtotal(9-12) 6938 6934 6866 6633 6388 6175 6028 5774 UngradedElementary 52 46 0 0 0 11 11 11 UngradedSecondary 25 30 0 0 0 7 11 11 SubtotalExcludingCharterSchools 21331 20998 20476 19787 19124 18665 18205 17699 CharterSchools(tocalculatein-lieupropertytaxes) 183 190 191 261 298 336 381 432 Total 21514 21188 20667 20048 19422 19001 18586 18131 P2ADA Historical5 Historical4 Historical3 Historical2 Historical1 BaseYear Year1 Year2 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 ExcludingCharterSchools 19947.99 19499.19 18957.06 18585.65 18255.29 18021.84 17287.47 16847.68 CharterSchools(tocalculatein-lieupropertytaxes) 0.00 190.00 186.83 260.31 293.85 333.00 377.15 427.55 COECommSchs/SpEd 0.00 226.62 218.76 302.70 200.68 200.68 200.68 200.68 Total 19947.99 19915.81 19362.65 19148.66 18749.82 18555.52 17865.30 17475.91 EnrollmentFactors Historical5 Historical4 Historical3 Historical2 Historical1 BaseYear Year1 Year2 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 ExcludingCharterSchools 0.9352 0.9286 0.9258 0.9393 0.9546 0.9655 0.9496 0.9519 CharterSchools(tocalculatein-lieupropertytaxes) 0.0000 1.0000 0.9782 0.9974 0.9861 0.9911 0.9899 0.9897 Printedby:MichellePlumbtree Printdate:3/22/201010:14AM Page3of5 LEA:AntiochUnified Projection:AntiochUSD-1stInterim ProjectionRules Rule Description BaseYear Year1 Year2 Note 2009-10 2010-11 2011-12 CertCOLA CertificatedCOLA% 0.00% 0.00% 0.00% ClassCOLA ClassifiedCOLA% 0.00% 0.00% 0.00% CertColumn% CertificatedStaffColumnIncrease% 0.00% 0.00% 0.00% CertStep% CertificatedStaffStepIncrease% 0.00% 1.90% 1.90% ClasStep% ClassifiedStaffStepIncrease% 0.00% 1.33% 1.33% CPI CaliforniaCPI(SSC) 0.80% 2.00% 2.60% (1) LOT-Res CaliforniaLotteryRestricted(SSC) $13.00 $13.00 $13.00 (2) LOT-Unr CaliforniaLotteryUnrestricted(SSC) $110.00 $110.00 $110.00 (3) INT InterestRateTrendfor10YearTreasuries(SSC) 3.50% 3.90% 4.30% (4) NetCOLA NetFundedRevenueLimitCOLA(SSC) -7.64% -0.38% 1.80% (5) RLDef RevenueLimitDeficit:K-12(SSC) 18.36% 18.36% 18.36% (6) SpEdCOLA SpecialEducationCOLA(SSC) 0.00% -0.38% 1.80% (7) CatCOLA StateCategoricalCOLA(SSC) 4.25% -0.38% 1.80% (8) StCOLA StatutoryCOLA(SSC) 4.25% -0.38% 1.80% (9) HW% Health&WelfareBenefitIncrease 0.00% 0.00% 0.00% TierI TierIPrograms 0.50% 2.30% 2.60% (10) TierII TierIIPrograms 0.50% 2.30% 2.60% (11) TierIII TierIIIPrograms 0.50% 2.30% 2.60% (12) CustAmt CustomAmount $0.00 $0.00 $0.00 Cust% CustomPercent 0.00% 0.00% 0.00% Cust1Amt CustomOneTimeAmount $0.00 $0.00 $0.00 Cust1% CustomOneTimePercent 0.00% 0.00% 0.00% ManInput ManualInput $0.00 $0.00 $0.00 PRO Proportional 0.00% 0.00% 0.00% Zap ZeroOut $0.00 $0.00 $0.00 Enr Year-to-YearChangeinEnrollment -2.40% -2.46% -2.78% RL-ADA Year-to-YearChangeinRLADA 0.00% -4.07% -2.54% TchrStfg Year-to-YearChangeinTeacherStaffing 0.00% 0.00% 0.00% SalFrcstr SalaryForecaster $0.00 $0.00 $0.00 P2ADA P2-ADA/PRIORYEARANNUALESTIMATE 0.00 18,021.84 17,287.47 RLDefCOE CountyOfficeRevenueLimitDeficit(SSC) 18.62% 18.62% 18.62% (13) EnEducTech TitleIIPartD(Resource4045) 0.00% 0.00% 0.00% LangAcqu TitleIIILanguage(Resource4203) 0.00% 0.00% 0.00% SafeDrugFree TitleVSafeandDrug(Resource3710) 0.00% 0.00% 0.00% InnProg TitleVPartA(Resource4110) 0.00% 0.00% 0.00% (14) 21CLC TitleVnowIVPartB(Resource4124) 0.00% 0.00% 0.00% (15) ReadFirst TitleIPartB(Resource3030) 0.00% 0.00% 0.00% (16) EvenStart TitleIPartB,EvenStart(Resource3105) 0.00% 0.00% 0.00% (17) CTechEdGrant CareerandTechnicalEdGrants 0.00% 0.00% 0.00% (18) SSCCSR SSC-CSR/SSCCSR $0.00 $0.00 $0.00 K3CSR K3-CSR/K3CSR $0.00 $0.00 $0.00 AutoBal AutobalanceRule $0.00 $0.00 $0.00 (19) FedCOLA FederalCOLA 0.00% 0.00% 0.00% (20) IndirectRate IndirectRate 0.00% 0.00% 0.00% (21) (1) CaliforniaCPI (2) TheforecastforLotteryfundingperADAincludesonlytheamountrestrictedbyProposition20(2000)forinstructionalmaterials.LotteryfundingisbasedonprioryearannualADAtimesthe statewideaverageexcusedabsencefactorof1.04446. (3) TheforecastforLotteryfundingperADAincludesonlythebase(unrestricted)funding.LotteryfundingisbasedonprioryearannualADAtimesthestatewideaverageexcusedabsencefactorof 1.04446. (4) InterestRatefor10-yearTreasuries (5) NetFundedRevenueLimitChange (6) RevenueLimitDeficitsK-12 (7) SpecialEducationBaseDeficit (8) StateCategorialCOLA(includingadulted,ROC/P) (9) StatutoryCOLA(useforK-12andCOERevenueLimitsandSpecialEducation) (10) TierIPrograms:Noreductioninfundingfor2008-09and2009-10(remainsat2007-08leveladjustedforgrowth/decline).ProgramsAffected:6010AfterSchoolEducationandSafety7230Home toSchoolTransportationChildDevelopment1300K-3ClassSizeReductionChildNutrition7400QualityEducationInvestmentAct7090EconomicImpactAid(EIA)6500SpecialEducation (11) TierIIPrograms:Reductionofapproximately15.4%in2008-09,plusadditionalreductionof4.5%in2009-10(plusadjustmentforgrowth/decline).ProgramsAffected:6015AdultsinCorrectional FacilitiesFosterYouthEducationalServicesApprenticeshipPrograms7126K-12HighSpeedNetwork7010AgriculturalVocationalEducation7220PartnershipAcademies6030CharterSchool FacilityGrantsPupilTestingCountyOfficeOversight(FCMAT)Year-RoundEducationEnglishLanguageAcquisitionProgram (12) TierIIIPrograms:Reductionofapproximately15.4%in2008-09,plusadditionalreductionof4.5%in2009-10(plusadjustmentforgrowth/decline)withflexibilitytotransferfundsfromanyofthese programstoany"educationalpurpose"(includesunrestrictedGeneralFundorothercategoricalprograms)fortheperiodfrom2008-09to2012-13.ProgramsAffected:7394AB825Targeted InstructionalImprovementBlockGrant1200Class-SizeReduction-9thGrade7392AB825TeacherCredentialingBlockGrant6205DeferredMaintenance7393AB825ProfessionalDevelopment BlockGrant4410EducationalTechnology7390AB825PupilRetentionBlockGrantGiftedandTalentedEducation(GATE)AB825SchoolSafetyConsolidated7268HighPrioritySchoolsand II/USP(see“Note”)7395AB825SchoolandLibraryImprovementAdministratorTrainingProgram(AB430)7015IndianEducationCentersAdultEducationInstructionalMaterialsFundAlternative Credentialing7286InternationalBaccalaur Printedby:MichellePlumbtree Printdate:3/22/201010:14AM Page4of5 LEA:AntiochUnified Projection:AntiochUSD-1stInterim ProjectionRules Rule Description BaseYear Year1 Year2 Note 2009-10 2010-11 2011-12 (13) CountyOfficeRevenueLimitDeficit (14) TitleV,PartA(InnovativePrograms)Resource4110 (15) TitleIVPartB(21stCenturyLearningCenters)Resource4124 (16) TitleI,PartB,Subpart1(ReadingFirst)Resource3030 (17) TitleI,PartB,Subpart3(EvenStart)Resource3105 (18) CareerandTechnicalEdGrants (19) AutobalanceRule (20) FederalCOLA (21) IndirectRate Printedby:MichellePlumbtree Printdate:3/22/201010:14AM Page5of5 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund UnrestrictedResourcesOnly Resource:0000-Unrestricted Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $87,486,452.93 $86,863,975.65 $84,731,280.64 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $7,206,925.00 $7,179,538.69 $7,308,770.38 OtherLocalRevenues 8600-8799 $915,976.00 $924,244.00 $933,715.52 TotalRevenues $95,609,353.93 $94,967,758.34 $92,973,766.54 Expenditures CertificatedSalaries 1000-1999 $60,788,641.00 $61,925,336.60 $63,083,629.41 ClassifiedSalaries 2000-2999 $12,502,803.00 $12,664,435.29 $12,828,217.29 EmployeeBenefits 3000-3999 $20,514,699.00 $20,694,785.99 $20,878,073.65 BooksandSupplies 4000-4999 $1,703,750.00 $1,667,095.53 $1,666,994.83 ServicesandOtherOperating 5000-5999 $4,905,205.00 $5,010,761.60 $5,066,581.21 CapitalOutlay 6000-6900 $44,276.00 $44,276.00 $44,276.00 OtherOutgo 7000-7299 $48,000.00 $48,000.00 $48,000.00 DirectSupport/IndirectCost 7300-7399 ($1,149,184.82) ($792,049.57) ($307,337.64) DebtService 7430-7439 $1,339,324.00 $1,339,324.00 $1,339,324.00 TotalExpenditures $100,697,513.18 $102,601,965.44 $104,647,758.75 Excess(Deficiency)ofRevenuesOverExpenditures ($5,088,159.25) ($7,634,207.10) ($11,673,992.21) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 ($736,007.00) ($5,748,710.34) ($6,013,581.01) TotalOtherFinancingSources\Uses ($736,007.00) ($5,748,710.34) ($6,013,581.01) NetIncrease(Decrease)inFundBalance ($5,824,166.25) ($13,382,917.44) ($17,687,573.22) FundBalance BeginningFundBalance 9791 $21,475,467.00 $15,651,300.75 $2,268,383.31 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $21,475,467.00 $15,651,300.75 $2,268,383.31 EndingFundBalance $15,651,300.75 $2,268,383.31 ($15,419,189.91) Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page1of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund UnrestrictedResourcesOnly Resource:0100-AdultEd Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $687,386.00 $687,386.00 $0.00 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $687,386.00 $687,386.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $0.00 $0.00 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $0.00 $0.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures $687,386.00 $687,386.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $389,497.00 $700,658.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses ($389,497.00) ($700,658.00) $0.00 NetIncrease(Decrease)inFundBalance $297,889.00 ($13,272.00) $0.00 FundBalance BeginningFundBalance 9791 $0.00 $297,889.00 $284,617.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $297,889.00 $284,617.00 EndingFundBalance $297,889.00 $284,617.00 $284,617.00 Notes: (1) AddedtotheGeneralFundastheStatenolongerrecognizestherevenueintheAdultEdFund Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page2of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund UnrestrictedResourcesOnly Resource:0150-DeferredMaintenance Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $786,591.00 $786,591.00 $786,591.00 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $786,591.00 $786,591.00 $786,591.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $0.00 $0.00 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $0.00 $0.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures $786,591.00 $786,591.00 $786,591.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $786,591.00 $786,591.00 $786,591.00 FundBalance BeginningFundBalance 9791 $0.00 $786,591.00 $1,573,182.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $786,591.00 $1,573,182.00 EndingFundBalance $786,591.00 $1,573,182.00 $2,359,773.00 Notes: (1) AddedtoGeneralFundasStatenolongerrecognizesrevenueintheDeferredMaintenanceFund Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page3of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund UnrestrictedResourcesOnly Resource:1100-Lottery:Unrestricted Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $2,074,368.00 $1,989,941.22 $1,939,396.72 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $2,074,368.00 $1,989,941.22 $1,939,396.72 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $500.00 $506.65 $513.39 EmployeeBenefits 3000-3999 $99.00 $100.33 $101.65 BooksandSupplies 4000-4999 $43,854.00 $42,910.53 $42,907.93 ServicesandOtherOperating 5000-5999 $1,893,085.00 $1,930,485.92 $1,895,873.75 CapitalOutlay 6000-6900 $40,000.00 $15,937.79 $0.00 (1) OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $1,977,538.00 $1,989,941.22 $1,939,396.72 Excess(Deficiency)ofRevenuesOverExpenditures $96,830.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 ($4,030,240.00) $0.00 $0.00 TotalOtherFinancingSources\Uses ($4,030,240.00) $0.00 $0.00 NetIncrease(Decrease)inFundBalance ($3,933,410.00) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $3,933,410.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $3,933,410.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) Reduced10-11and11-12tobalanceresource Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page4of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund UnrestrictedResourcesOnly Resource:1300-ClassSizeReductionOperations,GradesK-3 Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $5,794,610.00 $5,630,584.75 $5,572,587.48 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $5,794,610.00 $5,630,584.75 $5,572,587.48 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $0.00 $0.00 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $0.00 $0.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures $5,794,610.00 $5,630,584.75 $5,572,587.48 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 ($5,794,610.00) ($5,630,584.75) ($5,572,587.48) TotalOtherFinancingSources\Uses ($5,794,610.00) ($5,630,584.75) ($5,572,587.48) NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page5of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:2430-CommunityDaySchools Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $104,790.00 $124,024.20 $146,788.84 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $107,626.00 $107,217.02 $109,146.93 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $212,416.00 $231,241.22 $255,935.77 Expenditures CertificatedSalaries 1000-1999 $249,479.00 $254,219.11 $259,049.27 ClassifiedSalaries 2000-2999 $22,407.00 $22,705.01 $23,006.99 EmployeeBenefits 3000-3999 $60,786.00 $61,415.13 $62,055.81 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $400.00 $391.39 $391.37 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $333,072.00 $338,730.64 $344,503.44 Excess(Deficiency)ofRevenuesOverExpenditures ($120,656.00) ($107,489.42) ($88,567.67) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $120,656.00 $107,489.42 $88,567.67 TotalOtherFinancingSources\Uses $120,656.00 $107,489.42 $88,567.67 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page6of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3010-NCLB-TitleI,PartA,BasicGrantsLowIncomeandNeglected Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $3,267,894.13 $3,315,564.67 $3,330,065.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $3,267,894.13 $3,315,564.67 $3,330,065.00 Expenditures CertificatedSalaries 1000-1999 $1,582,246.00 $1,612,308.68 $1,642,942.54 ClassifiedSalaries 2000-2999 $75,750.00 $76,757.48 $77,778.35 EmployeeBenefits 3000-3999 $383,375.00 $387,245.18 $391,187.79 BooksandSupplies 4000-4999 $201,787.00 $197,445.75 $197,433.82 ServicesandOtherOperating 5000-5999 $857,605.00 $872,238.42 $891,957.45 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $167,131.13 $169,569.16 $128,765.05 (2) DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $3,267,894.13 $3,315,564.67 $3,330,065.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object8290:Perconsolidatedapplication (2) Reduced11-12tobalanceresource Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page7of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3011-ARRA-TitleI Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $736,646.00 $245,000.00 $0.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $736,646.00 $245,000.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $111,690.00 $113,812.11 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $17,392.00 $17,665.43 $0.00 BooksandSupplies 4000-4999 $311,948.00 $0.00 $0.00 (1) ServicesandOtherOperating 5000-5999 $245,411.00 $126,727.46 $0.00 (2) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $37,000.00 $0.00 $0.00 (3) DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $723,441.00 $258,205.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures $13,205.00 ($13,205.00) $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $13,205.00 ($13,205.00) $0.00 FundBalance BeginningFundBalance 9791 $0.00 $13,205.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $13,205.00 $0.00 EndingFundBalance $13,205.00 $0.00 $0.00 Notes: (1) Eliminated10-11tobalanceresource (2) Reduced10-11tobalanceresource (3) Eliminated10-11tobalanceresource Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page8of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3200-ARRA-StateFiscalStabilization Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $0.00 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $825,316.00 $840,997.01 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $182,006.00 $183,946.32 $0.00 BooksandSupplies 4000-4999 $3,267,445.00 $899,304.66 $0.00 (1) ServicesandOtherOperating 5000-5999 $108,323.00 $101,965.00 $0.00 (2) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $236,248.55 $108,988.46 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $4,619,338.55 $2,135,201.45 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures ($4,619,338.55) ($2,135,201.45) $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance ($4,619,338.55) ($2,135,201.45) $0.00 FundBalance BeginningFundBalance 9791 $6,754,540.00 $2,135,201.45 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $6,754,540.00 $2,135,201.45 $0.00 EndingFundBalance $2,135,201.45 $0.00 $0.00 Notes: (1) Reduced10-11tobalanceresource (2) Reduced10-11tobalanceresource Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page9of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3310-SpecialEd:IDEABasicLocalAssistanceEntitlement,PartB,Sec611(formerlyP Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $2,666,025.00 $2,666,025.00 $2,666,025.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $2,666,025.00 $2,666,025.00 $2,666,025.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $1,940,800.00 $1,966,612.64 $1,992,768.59 EmployeeBenefits 3000-3999 $710,225.00 $715,214.60 $720,270.57 BooksandSupplies 4000-4999 $10,000.00 $9,784.86 $9,784.27 ServicesandOtherOperating 5000-5999 $5,000.00 $5,100.00 $5,232.60 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $2,666,025.00 $2,696,712.10 $2,728,056.03 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 ($30,687.10) ($62,031.03) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $30,687.10 $62,031.03 TotalOtherFinancingSources\Uses $0.00 $30,687.10 $62,031.03 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page10of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3313-ARRA-IDEALocalAssistance Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $1,800,000.00 $1,800,000.00 $0.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $1,800,000.00 $1,800,000.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $1,800,000.00 $1,800,000.00 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $1,800,000.00 $1,800,000.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page11of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3315-SpecialEd:IDEAPreschoolGrants,PartB,Sec619 Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $77,495.00 $77,495.00 $77,495.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $77,495.00 $77,495.00 $77,495.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $55,201.00 $55,935.17 $56,679.11 EmployeeBenefits 3000-3999 $15,873.00 $16,020.08 $16,169.13 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $6,421.00 $5,539.74 $4,646.75 (1) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $77,495.00 $77,494.99 $77,494.99 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.01 $0.01 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.01 $0.01 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.01 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.01 EndingFundBalance $0.00 $0.01 $0.02 Notes: (1) Reduced10-11and11-12tobalanceresource Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page12of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3319-ARRA-Preschool Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $11,389.00 $11,389.00 $11,389.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $11,389.00 $11,389.00 $11,389.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $11,389.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $0.00 $0.00 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $11,389.00 $0.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $11,389.00 $11,389.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $11,389.00 $11,389.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $11,389.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $11,389.00 EndingFundBalance $0.00 $11,389.00 $22,778.00 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page13of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3320-SpecialEd:IDEAPreschoolLocalEntitlement,PartB,Sec611 Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $171,114.00 $171,114.00 $171,114.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $171,114.00 $171,114.00 $171,114.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $124,777.00 $126,436.53 $128,118.14 EmployeeBenefits 3000-3999 $46,337.00 $46,605.87 $46,878.32 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $0.00 $0.00 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $171,114.00 $173,042.40 $174,996.46 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 ($1,928.40) ($3,882.46) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $1,928.40 $3,882.46 TotalOtherFinancingSources\Uses $0.00 $1,928.40 $3,882.46 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page14of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3410-DepartmentofRehab:WorkabilityII,TransitionPartnership Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $58,796.00 $55,855.99 $55,855.99 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $58,796.00 $55,855.99 $55,855.99 Expenditures CertificatedSalaries 1000-1999 $7,400.00 $7,540.60 $7,683.87 ClassifiedSalaries 2000-2999 $19,903.00 $20,167.71 $20,435.94 EmployeeBenefits 3000-3999 $6,493.00 $6,564.22 $6,636.48 BooksandSupplies 4000-4999 $15,000.00 $11,483.46 $10,867.10 (1) ServicesandOtherOperating 5000-5999 $10,000.00 $10,100.00 $10,232.60 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $58,796.00 $55,855.99 $55,855.99 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) Reducedin10-11and11-12tobalanceresource Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page15of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3550-VocationalPrograms:Voc&ApplTechSecondaryIIC,Sec131(CarlPerkinsAct) Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $133,264.00 $133,264.00 $133,264.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $133,264.00 $133,264.00 $133,264.00 Expenditures CertificatedSalaries 1000-1999 $13,125.00 $13,374.38 $13,628.49 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $2,625.00 $2,674.88 $2,725.71 BooksandSupplies 4000-4999 $100,168.00 $99,182.86 $98,586.36 ServicesandOtherOperating 5000-5999 $11,000.00 $11,219.88 $11,511.44 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $6,346.00 $6,812.00 $6,812.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $133,264.00 $133,264.00 $133,264.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page16of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3710-NCLB:TitleIV,PartA,DrugFreeSchools Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $65,706.00 $65,706.00 $65,706.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $65,706.00 $65,706.00 $65,706.00 Expenditures CertificatedSalaries 1000-1999 $46,078.00 $46,953.48 $47,845.60 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $9,739.00 $9,848.17 $9,959.41 BooksandSupplies 4000-4999 $8,601.00 $8,415.96 $7,900.99 ServicesandOtherOperating 5000-5999 $0.00 $0.00 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $1,288.00 $488.38 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $65,706.00 $65,705.99 $65,706.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.01 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.01 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.01 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.01 EndingFundBalance $0.00 $0.01 $0.01 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page17of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4035-NCLB:TitleII,PartA,TeacherQuality Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $685,114.09 $681,625.00 $681,625.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $685,114.09 $681,625.00 $681,625.00 Expenditures CertificatedSalaries 1000-1999 $219,764.00 $223,939.51 $228,194.36 ClassifiedSalaries 2000-2999 $53,851.00 $54,567.22 $55,292.96 EmployeeBenefits 3000-3999 $64,192.00 $64,888.37 $65,597.17 BooksandSupplies 4000-4999 $128,289.00 $125,528.99 $125,521.41 ServicesandOtherOperating 5000-5999 $178,966.00 $182,270.36 $186,737.34 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $34,768.84 $35,099.38 $20,896.18 (1) DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $679,830.84 $686,293.83 $682,239.42 Excess(Deficiency)ofRevenuesOverExpenditures $5,283.25 ($4,668.83) ($614.42) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $5,283.25 ($4,668.83) ($614.42) FundBalance BeginningFundBalance 9791 $0.00 $5,283.25 $614.42 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $5,283.25 $614.42 EndingFundBalance $5,283.25 $614.42 $0.00 Notes: (1) Reduced11-12tobalanceresource Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page18of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4050-NCLB:TitleII,PartB,CAMathematicsandSciencePartnerships Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $375,916.65 $381,683.64 $388,003.11 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $375,916.65 $381,683.64 $388,003.11 Expenditures CertificatedSalaries 1000-1999 $201,769.00 $205,602.61 $209,509.06 ClassifiedSalaries 2000-2999 $4,540.00 $4,600.38 $4,661.57 EmployeeBenefits 3000-3999 $57,199.00 $57,824.88 $58,462.64 BooksandSupplies 4000-4999 $4,506.00 $4,409.06 $4,408.79 ServicesandOtherOperating 5000-5999 $88,677.00 $89,726.12 $91,117.26 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $19,225.65 $19,520.59 $19,843.79 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $375,916.65 $381,683.64 $388,003.11 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page19of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCentersProgram Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $276,036.00 $250,000.00 $250,000.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $276,036.00 $250,000.00 $250,000.00 Expenditures CertificatedSalaries 1000-1999 $68,096.00 $69,389.82 $70,708.23 ClassifiedSalaries 2000-2999 $5,208.00 $5,277.27 $5,347.46 EmployeeBenefits 3000-3999 $10,576.00 $10,762.77 $10,952.99 BooksandSupplies 4000-4999 $32,000.00 $31,311.55 $31,309.66 ServicesandOtherOperating 5000-5999 $146,656.00 $133,258.59 $131,681.66 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $13,500.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $276,036.00 $250,000.00 $250,000.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page20of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4201-NCLB:TitleIII,ImmigrantEducationProgram Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $65,275.40 $65,654.99 $66,746.07 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $65,275.40 $65,654.99 $66,746.07 Expenditures CertificatedSalaries 1000-1999 $5,319.00 $5,420.06 $5,523.04 ClassifiedSalaries 2000-2999 $706.00 $715.39 $724.90 EmployeeBenefits 3000-3999 $576.00 $586.39 $597.01 BooksandSupplies 4000-4999 $20,894.00 $20,444.49 $20,443.26 ServicesandOtherOperating 5000-5999 $34,442.00 $35,130.84 $36,044.24 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $3,338.40 $3,357.82 $3,413.62 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $65,275.40 $65,654.99 $66,746.07 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page21of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4203-NCLB:TitleIII,LimitedEnglishProficiency(LEP)StudentProgram Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $304,942.80 $309,016.84 $314,633.53 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $304,942.80 $309,016.84 $314,633.53 Expenditures CertificatedSalaries 1000-1999 $72,042.00 $73,410.80 $74,805.60 ClassifiedSalaries 2000-2999 $23,544.00 $23,857.14 $24,174.44 EmployeeBenefits 3000-3999 $21,075.00 $21,325.37 $21,580.15 BooksandSupplies 4000-4999 $64,636.00 $64,747.73 $65,705.76 ServicesandOtherOperating 5000-5999 $108,050.00 $110,080.00 $112,771.78 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $15,595.80 $15,595.80 $15,595.80 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $304,942.80 $309,016.84 $314,633.53 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page22of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:5640-Medi-CalBillingOption Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $80,000.00 $80,000.00 $80,000.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $80,000.00 $80,000.00 $80,000.00 Expenditures CertificatedSalaries 1000-1999 $89,120.00 $90,813.28 $92,538.73 ClassifiedSalaries 2000-2999 $19,903.00 $20,167.71 $20,435.94 EmployeeBenefits 3000-3999 $28,218.00 $28,484.87 $28,756.49 BooksandSupplies 4000-4999 $2,400.00 $2,348.37 $2,348.23 ServicesandOtherOperating 5000-5999 $38,000.00 $38,760.00 $39,767.76 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $177,641.00 $180,574.23 $183,847.15 Excess(Deficiency)ofRevenuesOverExpenditures ($97,641.00) ($100,574.23) ($103,847.15) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance ($97,641.00) ($100,574.23) ($103,847.15) FundBalance BeginningFundBalance 9791 $319,501.00 $221,860.00 $121,285.77 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $319,501.00 $221,860.00 $121,285.77 EndingFundBalance $221,860.00 $121,285.77 $17,438.62 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page23of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6010-After-SchoolLearning&SafeNeighborhoodPartnerships Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $1,120,559.00 $1,116,583.34 $1,135,343.84 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $1,120,559.00 $1,116,583.34 $1,135,343.84 Expenditures CertificatedSalaries 1000-1999 $210,335.00 $214,331.36 $218,403.65 ClassifiedSalaries 2000-2999 $30,650.00 $31,057.64 $31,470.71 EmployeeBenefits 3000-3999 $33,880.00 $34,454.77 $35,039.99 BooksandSupplies 4000-4999 $83,998.00 $82,190.87 $82,185.91 ServicesandOtherOperating 5000-5999 $704,387.00 $718,334.74 $736,829.44 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $57,309.00 $36,213.96 $31,414.14 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $1,120,559.00 $1,116,583.34 $1,135,343.84 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page24of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6286-EnglishLanguageAcquisitionProgram,TeacherTraining&StudentAssistance Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $112,154.00 $111,727.81 $113,738.91 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $112,154.00 $111,727.81 $113,738.91 Expenditures CertificatedSalaries 1000-1999 $17,881.00 $18,220.74 $18,566.93 ClassifiedSalaries 2000-2999 $10,380.00 $10,518.05 $10,657.94 EmployeeBenefits 3000-3999 $4,031.00 $4,097.16 $4,164.45 BooksandSupplies 4000-4999 $89,844.00 $89,721.83 $48,596.43 (2) ServicesandOtherOperating 5000-5999 $30,355.00 $30,956.10 $31,753.16 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $8,219.26 $7,481.67 $0.00 (3) DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $160,710.26 $160,995.55 $113,738.91 Excess(Deficiency)ofRevenuesOverExpenditures ($48,556.26) ($49,267.74) $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance ($48,556.26) ($49,267.74) $0.00 FundBalance BeginningFundBalance 9791 $97,824.00 $49,267.74 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $97,824.00 $49,267.74 $0.00 EndingFundBalance $49,267.74 $0.00 $0.00 Notes: (1) Changed09-10tomatchCDEpostingsosubsequentyearswouldcalculatecorrectly (2) Reduced11-12tobalanceresource (3) Reduced10-11and11-12tobalanceresource Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page25of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6300-Lottery:InstructionalMaterials Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $217,856.00 $208,989.26 $203,680.93 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $217,856.00 $208,989.26 $203,680.93 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $602,000.00 $465,023.26 $171,680.93 (1) ServicesandOtherOperating 5000-5999 $32,000.00 $32,000.00 $32,000.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $634,000.00 $497,023.26 $203,680.93 Excess(Deficiency)ofRevenuesOverExpenditures ($416,144.00) ($288,034.00) $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance ($416,144.00) ($288,034.00) $0.00 FundBalance BeginningFundBalance 9791 $704,178.00 $288,034.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $704,178.00 $288,034.00 $0.00 EndingFundBalance $288,034.00 $0.00 $0.00 Notes: (1) Reduced10-11and11-12tobalanceresource Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page26of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6378-HealthCareersIncentiveGrants(pending) Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $50,000.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $50,000.00 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $21,234.00 $21,637.45 $22,048.56 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $3,661.00 $3,700.96 $3,741.67 BooksandSupplies 4000-4999 $13,508.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $9,040.00 $0.00 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $2,557.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $50,000.00 $25,338.41 $25,790.23 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 ($25,338.41) ($25,790.23) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $25,338.41 $25,790.23 TotalOtherFinancingSources\Uses $0.00 $25,338.41 $25,790.23 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page27of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6500-SpecialEducation Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $4,226,247.00 $4,293,634.01 $4,385,628.49 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $99,371.00 $98,993.39 $100,775.27 OtherLocalRevenues 8600-8799 $5,323,341.00 $5,323,341.00 $5,323,341.00 TotalRevenues $9,648,959.00 $9,715,968.40 $9,809,744.76 Expenditures CertificatedSalaries 1000-1999 $8,418,555.00 $8,578,507.55 $8,741,499.20 ClassifiedSalaries 2000-2999 $1,561,023.00 $1,581,784.61 $1,602,822.35 EmployeeBenefits 3000-3999 $2,564,809.00 $2,588,589.59 $2,612,802.47 BooksandSupplies 4000-4999 $24,000.00 $23,483.66 $23,482.24 ServicesandOtherOperating 5000-5999 $1,941,743.00 $1,952,641.99 $1,967,481.61 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $14,510,130.00 $14,725,007.40 $14,948,087.87 Excess(Deficiency)ofRevenuesOverExpenditures ($4,861,171.00) ($5,009,039.00) ($5,138,343.11) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $5,245,828.00 $5,009,039.00 $5,138,343.11 TotalOtherFinancingSources\Uses $5,245,828.00 $5,009,039.00 $5,138,343.11 NetIncrease(Decrease)inFundBalance $384,657.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $384,657.00 $384,657.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $384,657.00 $384,657.00 EndingFundBalance $384,657.00 $384,657.00 $384,657.00 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page28of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6535-SpEdPersonnelStaffDevelopment Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $7,174.00 $7,146.74 $7,275.38 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $7,174.00 $7,146.74 $7,275.38 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $2,000.00 $1,956.97 $1,956.85 ServicesandOtherOperating 5000-5999 $5,174.00 $5,174.00 $5,174.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $7,174.00 $7,130.97 $7,130.85 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $15.77 $144.53 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $15.77 $144.53 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $15.77 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $15.77 EndingFundBalance $0.00 $15.77 $160.30 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page29of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7090-EconomicImpactAid(EIA) Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $0.00 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $429,618.00 $437,780.74 $446,098.57 ClassifiedSalaries 2000-2999 $242,909.00 $246,139.69 $249,413.35 EmployeeBenefits 3000-3999 $174,153.00 $175,830.15 $177,535.21 BooksandSupplies 4000-4999 $316,879.00 $0.00 $0.00 (1) ServicesandOtherOperating 5000-5999 $492,830.00 $120,121.00 $15,686.64 (2) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $89,279.38 $0.00 $0.00 (3) DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $1,745,668.38 $979,871.58 $888,733.77 Excess(Deficiency)ofRevenuesOverExpenditures ($1,745,668.38) ($979,871.58) ($888,733.77) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $981,135.00 $879,847.37 $719,345.36 TotalOtherFinancingSources\Uses $981,135.00 $879,847.37 $719,345.36 NetIncrease(Decrease)inFundBalance ($764,533.38) ($100,024.21) ($169,388.41) FundBalance BeginningFundBalance 9791 $1,033,946.00 $269,412.62 $169,388.41 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $1,033,946.00 $269,412.62 $169,388.41 EndingFundBalance $269,412.62 $169,388.41 $0.00 Notes: (1) Reduced10-11and11-12tobalanceresource (2) Reduced10-11and11-12tobalanceresource (3) Reduced10-11and11-12tobalanceresource Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page30of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7091-EconomicImpactAid:LimitedEnglish Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $1,723,758.00 $1,717,207.72 $1,748,117.46 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $1,723,758.00 $1,717,207.72 $1,748,117.46 Expenditures CertificatedSalaries 1000-1999 $120,374.00 $122,661.11 $124,991.67 ClassifiedSalaries 2000-2999 $437,288.00 $443,103.93 $448,997.21 EmployeeBenefits 3000-3999 $117,802.00 $119,255.78 $120,730.57 BooksandSupplies 4000-4999 $223,177.00 $218,375.57 $218,362.39 ServicesandOtherOperating 5000-5999 $76,677.00 $77,682.96 $79,140.26 CapitalOutlay 6000-6900 $1,828.00 $1,828.00 $1,828.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $52,569.64 $16,874.36 $34,722.00 (1) DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $1,029,715.64 $999,781.71 $1,028,772.10 Excess(Deficiency)ofRevenuesOverExpenditures $694,042.36 $717,426.01 $719,345.36 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 ($981,135.00) ($879,847.37) ($719,345.36) TotalOtherFinancingSources\Uses ($981,135.00) ($879,847.37) ($719,345.36) NetIncrease(Decrease)inFundBalance ($287,092.64) ($162,421.36) $0.00 FundBalance BeginningFundBalance 9791 $449,514.00 $162,421.36 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $449,514.00 $162,421.36 $0.00 EndingFundBalance $162,421.36 $0.00 $0.00 Notes: (1) Reduced10-11tobalanceresource Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page31of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7220-PartnershipAcademiesProgram Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $136,386.00 $95,521.63 $97,241.02 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $136,386.00 $95,521.63 $97,241.02 Expenditures CertificatedSalaries 1000-1999 $14,960.00 $15,244.24 $15,533.88 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $1,584.00 $1,614.10 $1,644.77 BooksandSupplies 4000-4999 $102,054.00 $60,859.29 $62,237.15 (1) ServicesandOtherOperating 5000-5999 $3,035.00 $3,051.00 $3,072.22 CapitalOutlay 6000-6900 $11,396.00 $11,396.00 $11,396.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $3,357.00 $3,357.00 $3,357.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $136,386.00 $95,521.63 $97,241.02 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) Reduced10-11and11-12tobalanceresource Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page32of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7230-Transportation:HometoSchool Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $162,024.00 $161,408.31 $164,313.66 OtherLocalRevenues 8600-8799 $28,823.00 $28,823.00 $28,823.00 TotalRevenues $190,847.00 $190,231.31 $193,136.66 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $75,446.00 $76,449.43 $77,466.21 EmployeeBenefits 3000-3999 $29,923.00 $30,110.17 $30,299.83 BooksandSupplies 4000-4999 $139,605.00 $136,601.54 $136,593.28 ServicesandOtherOperating 5000-5999 ($55,332.00) ($55,434.81) ($55,229.51) CapitalOutlay 6000-6900 $41,311.00 $41,311.00 $41,311.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $230,953.00 $229,037.33 $230,440.81 Excess(Deficiency)ofRevenuesOverExpenditures ($40,106.00) ($38,806.02) ($37,304.15) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $40,106.00 $40,106.00 $40,106.00 TotalOtherFinancingSources\Uses $40,106.00 $40,106.00 $40,106.00 NetIncrease(Decrease)inFundBalance $0.00 $1,299.98 $2,801.85 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $1,299.98 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $1,299.98 EndingFundBalance $0.00 $1,299.98 $4,101.83 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page33of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7240-Transportation:SpecialEducation(SeverelyDisabled/OrthopedicallyImpaired) Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $106,094.00 $105,690.84 $107,593.28 OtherLocalRevenues 8600-8799 $100,000.00 $100,000.00 $100,000.00 TotalRevenues $206,094.00 $205,690.84 $207,593.28 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $1,425,740.00 $1,444,702.35 $1,463,916.89 EmployeeBenefits 3000-3999 $567,068.00 $571,182.74 $575,352.18 BooksandSupplies 4000-4999 $251,683.00 $246,268.29 $246,253.41 ServicesandOtherOperating 5000-5999 $132,246.00 $133,535.26 $136,212.75 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $122,020.00 $122,020.00 $122,020.00 TotalExpenditures $2,498,757.00 $2,517,708.64 $2,543,755.23 Excess(Deficiency)ofRevenuesOverExpenditures ($2,292,663.00) ($2,312,017.80) ($2,336,161.95) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $2,292,663.00 $2,312,017.80 $2,336,161.95 TotalOtherFinancingSources\Uses $2,292,663.00 $2,312,017.80 $2,336,161.95 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page34of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7400-QualityEdInvestmentAct Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $782,100.00 $779,128.02 $793,152.32 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $782,100.00 $779,128.02 $793,152.32 Expenditures CertificatedSalaries 1000-1999 $564,944.00 $575,677.94 $586,615.82 ClassifiedSalaries 2000-2999 $206.00 $208.74 $211.52 EmployeeBenefits 3000-3999 $135,428.00 $136,779.46 $138,156.62 BooksandSupplies 4000-4999 $17,486.00 $17,109.81 $17,108.77 ServicesandOtherOperating 5000-5999 $45,594.00 $46,086.54 $46,739.65 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $41,161.17 $41,818.99 $42,518.06 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $804,819.17 $817,681.48 $831,350.44 Excess(Deficiency)ofRevenuesOverExpenditures ($22,719.17) ($38,553.46) ($38,198.12) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance ($22,719.17) ($38,553.46) ($38,198.12) FundBalance BeginningFundBalance 9791 $391,584.00 $368,864.83 $330,311.37 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $391,584.00 $368,864.83 $330,311.37 EndingFundBalance $368,864.83 $330,311.37 $292,113.25 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page35of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:8150-Ongoing&MajorMaintenanceAccount(RMA:EducationCodeSection17070.75) Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $0.00 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $1,965,239.00 $1,991,376.68 $2,017,861.98 EmployeeBenefits 3000-3999 $773,226.00 $779,172.95 $785,198.98 BooksandSupplies 4000-4999 $590,580.00 $577,874.27 $577,839.37 ServicesandOtherOperating 5000-5999 $437,457.00 $436,984.06 $443,104.71 CapitalOutlay 6000-6900 $67,281.00 $67,281.00 $67,281.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $3,833,783.00 $3,852,688.96 $3,891,286.04 Excess(Deficiency)ofRevenuesOverExpenditures ($3,833,783.00) ($3,852,688.96) ($3,891,286.04) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $3,552,195.00 $3,852,688.96 $3,891,286.04 TotalOtherFinancingSources\Uses $3,552,195.00 $3,852,688.96 $3,891,286.04 NetIncrease(Decrease)inFundBalance ($281,588.00) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $281,588.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $281,588.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page36of37 LEA:AntiochUnified Projection:AntiochUSD-1stInterim GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:9010-OtherLocal Name ObjectCode BaseYear Rules Year1 Year2 Note 2009-10 2010-11 2011-12 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $1,170,081.00 $1,170,081.00 $1,170,081.00 TotalRevenues $1,170,081.00 $1,170,081.00 $1,170,081.00 Expenditures CertificatedSalaries 1000-1999 $349,945.00 $356,593.95 $363,369.24 ClassifiedSalaries 2000-2999 $21,082.00 $21,362.39 $21,646.51 EmployeeBenefits 3000-3999 $76,219.00 $77,026.30 $77,848.62 BooksandSupplies 4000-4999 $575,357.00 $562,978.77 $562,944.77 ServicesandOtherOperating 5000-5999 $148,944.00 $150,757.34 $153,638.41 CapitalOutlay 6000-6900 $19,000.00 $19,000.00 $19,000.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $1,190,547.00 $1,187,718.75 $1,198,447.55 Excess(Deficiency)ofRevenuesOverExpenditures ($20,466.00) ($17,637.75) ($28,366.55) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 ($690,591.00) $0.00 $0.00 TotalOtherFinancingSources\Uses ($690,591.00) $0.00 $0.00 NetIncrease(Decrease)inFundBalance ($711,057.00) ($17,637.75) ($28,366.55) FundBalance BeginningFundBalance 9791 $1,373,367.00 $662,310.00 $644,672.25 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $1,373,367.00 $662,310.00 $644,672.25 EndingFundBalance $662,310.00 $644,672.25 $616,305.70 Printedby:MichellePlumbtree Printdate:3/22/201010:10AM Page37of37 School Site or Department Staff Member detacifitreC deifissalC 1 st 2 nd 3 rd 4th Quarter Quarter Quarter Quarter 1 X 1 1 2 X 1 1 3 X 1 1 4 X 1 1 5 X 1 1 6 X 1 1 7 X 1 1 8 X 1 1 9 X 1 1 10 X 1 1 11 X 1 1 12 X 1 1 13 X 1 1 14 X 1 0 15 X 1 1 16 X 1 1 17 X 1 1 18 X 1 1 19 X 1 1 20 X 1 1 21 X 1 1 22 X 1 1 23 X 1 1 24 X 1 1 25 X 1 0 26 X 1 1 27 X 1 1 28 X 1 1 29 X 1 1 30 X 1 1 31 X 1 0 32 X 1 1 33 X 1 1 34 X 1 1 35 X 1 0 36 X 1 1 37 X 0 1 38 X 36 33 0 Bay Region 4 Medi-Cal Administrative Actiiviitiies Reiimbbursement ((MAA)) MMAAAA RReeiimmbbuurrsseemmeenntt ffoorr Fiscal Years 1999-2000 Through 2008-2009* $8 $6.7 $7 s $7 $6.3 $5.7 $5.8 $6 $5 $4 0 seitivitcA rof )snoi 1999-2000 - $0.4 2000-2001 - $1.8 $4.0 2001 2002 $2 7 $4 $3.4 $2.7 $3 2.1* $1.8 $2 tnemesrubmi illiM ni( 2001-2002 - $2.7 2002-2003 - $3.4 2003-2004 - $4.0 2004-2005 - $6.7 $ 2005-2006 - $5.7 $1 $0.4 $0 ieR 2006-2007 - $5.8 2007-2008 - $6.3 2008-2009 - $2.1* 99-00 00-01 01-02 02-03 03-04 04-05 05-06 06-07 07-08 08-09* Fiscal Year (*Reimbursements to date)