Oakland Unified School District Management Letter

February 20, 2009 Vincent Matthews, State Administrator/Trustee Oakland Unified School District 1025 2nd Avenue Oakland, California 94606 Roberta Mayor, Interim Superintendent Oakland Unified School District 1025 2nd Avenue Oakland, California 94606 Dear State Administrator Matthews and Interim Superintendent Mayor: The purpose of this letter is to confirm the findings of the Fiscal Crisis and Management Assistance Team (FCMAT) regarding the work performed for the Oakland Unified School District and completed in February 2009. As defined in the study agreement, dated October 15, 2008, the scope and objectives of the study were to perform the following: 1. Prepare a multiyear financial projection using FCMAT’s Budget Explorer software to identify the financial condition of the district’s general fund in 2009-10 and 2010-11 using identified industry variables. The projection will be based on a review of the district’s 2008-09 first interim budget, 2007-08 unaudited actuals report, and revenue and expenditure trends of recent years. 2. Prepare cash flow projections based on FCMAT’s multiyear financial projections. FCMAT performed fieldwork at the district office on January 20, - 23, 2009, with additional work being completed off-site. The team reviewed numerous documents and financial reports, including audits, unaudited actuals, budgets, J-18/19s attendance reports and other historical financial information pertinent to the study. The independent multiyear financial projection (MYFP) was developed based on this information and on reports run from the district’s financial system as of October 31, 2008 and January 2009. Background Senate Bill 39, signed by the Governor on May 30, 2003, appropriated $100 million as an emergency loan to the district to cover cash flow needs, the district’s structural budget deficit, and to mitigate the impact of deficit spending. As a requirement of the emergency appropriation, the Superintendent of Public Instruction (SPI) appointed a State Administrator to the district who assumed all the rights, duties, and powers of the Governing Board. On June 4, 2003, the district requested a draw of $65 million of the $100 million to make the June payroll and cover its severe negative cash position. The remaining $35 million of the $100 million authorized by the legislation was requested by the district in late June 2006. Each of the requested draws on the loan is amortized over 20-year periods. In recent years, the Oakland Unified has made significant efforts to reduce the budget deficit and to regain fiscal solvency. Revenue sources have been increased through grants and other sources, savings have resulted from continued reviews and tightening of expenditure budgets, and operations have been reorganized and become more efficient. Budget adjustments have occurred annually to deal with the effects of declining enrollment, state budget issues, and the district’s own structural deficit and declining fiscal resources. The Alameda County Office of Education and California Department of Education (CDE) have supported and worked closely with the district in its efforts to maintain a balanced budget. Multiyear financial projections are required by AB 1200 and AB 2756 as part of the budget and interim financial reporting process. They should be produced accurately and timely and contain the most current fiscal information available. These projections allow the district to project revenues and expenditures and help ensure that it will be able to meet its financial obligations in the current and two subsequent fiscal years. In developing and implementing the MYFP, the district’s primary objectives are to achieve and sustain a balanced budget, improve academic achievement and in Oakland Unified’s case, to regain full local governance. The district has historically developed MYFPs using CDE’s Standardized Account Code Structure (SACS) software and Excel spreadsheets, although it has begun to utilize FCMAT’s Budget Explorer software. The district should continue to utilize Budget Explorer since the software allows projections to be developed at the resource level. This can provide a greater level of detail, allowing for greater accuracy and better overall planning. The district must continue to ensure it has updated budget and projection data. This data should be the base for financial decisions that affect both current and future students. To prepare a multiyear projection for the district, FCMAT reviewed each district fund by resource to identify trends and formulate questions about the status of accounts. This review allowed FCMAT to project the resources in the general fund into the next two fiscal years. The review suggested that some of the district’s 2008-09 accounts may not be budgeted appropriately and will need further review and adjustment by the district. The FCMAT study team has discussed those adjustments as well as ideas for budget improvement with the district staff at various times throughout this project. The projection also reflects deficit spending, which will erode the district’s general fund ending balance over time. 2 Multiyear Forecast Assumptions California school districts and county offices of education use many different methods and software products to prepare MYFPs. FCMAT’s MYFP for the district’s general fund was prepared using FCMAT’s Budget Explorer multiyear projection software, a Web-based forecasting tool that is free to all California school districts. FCMAT also utilizes a spreadsheet in considering account expenditures and other trends from prior years. The information in both applications was used to validate the district’s 2008-09 data and to forecast the 2009-10 and 2010-11 fiscal years. The final Budget Explorer projection is part of this management letter, and FCMAT will provide the district staff with access to Budget Explorer to continue working with the projection file. Limitations are inherent to any forecast of financial data because forecasts are based on certain criteria and assumptions rather than on exact calculations. Limitations include issues such as the accuracy of baseline data, unpredictable timing of negotiations, unanticipated changes in enrollment trends, and changing state, federal and local economic conditions. Therefore, the budget forecasting model should be evaluated as a trend based on certain criteria and assumptions rather than a prediction of exact numbers. To maintain the most accurate and meaningful data, the projection should be updated at least at each interim financial reporting period and during collective bargaining negotiations to determine the fiscal impact of any potential contractual changes. 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 Superintendent (State Administrator/Trustee in Oakland Unified) to improve educational programs, increase employee compensation or spend in other categories. However, if the unappropriated fund balance is negative, the deficit is the amount by which the budget must be reduced to sustain the recommended reserve levels and board-designated reserves under AB 1200 guidelines. The projection must be viewed comprehensively, and the district must 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 effect 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 2007-08 unaudited actuals, 2008-09 adopted budget, 2008-09 first interim report and other financial reports. The review also included the other funds of the district, as well as actual expenditures charged against the general fund as of October 31, 2008 and January 2009. The 2008-09 district budget that FCMAT produced is used as the base year for the attached MYFP. FCMAT reviewed the district’s various budget assumptions as well as additional requested clarification to validate the 2008-09 first interim budget in determining how the 2008- 09 budget amounts should be reflected. 3 The budget assumptions used by FCMAT depict conservative economic factors and estimates addressed and outlined by School Services of California in its Financial Dartboard after the Governor’s proposal in January 2009. The projection includes the Governor’s proposed mid-year budget reductions to the 2008-09 fiscal year. The assumptions of FCMAT’s MYFP include the following: 2008-09 • Funded ADA: 36,475.24 (excluding charter school ADA). • Net funded revenue limit COLA: -4.57%. • Revenue limit deficit: 9.69%. • California CPI: 2.9%. • Restricted lottery of $11.50 per ADA. • Unrestricted lottery of $109.50 per ADA. • Interest rate of 3.33%. • 0% COLA for state categorical revenues over the previous year. • 2% reserve. • 1.5% for step-and-column movement for certificated and 0.5% for classified employees. • Health and welfare increase 7.75%. • Books and supplies (4000 objects) and services/operating (5000 objects) increased by CPI. • Use of the 2008-09 state-approved indirect cost rate. • Increased contributions to special education and transportation each year due to increasing costs/expenditures in the programs. • No budget for mandated costs or Medi-Cal administrative activities (MAA) 2009-10 • Funded ADA: 36,223.45 (excluding charter school ADA). • Net funded revenue limit COLA: -2.52%. • Revenue limit deficit: 16.16%. • California CPI: 1.7%.. • Restricted lottery of $11.50 per ADA. • Unrestricted lottery of $109.50 per ADA. • Interest rate of 3.55%. • 0% COLA for state categorical revenues over the previous year. • 2% reserve. • 1.5% for step and column movement for certificated and 0.5% for classified employees. • Health and welfare increase 7.75%. • Books and supplies (4000 objects) and services/operating (5000 objects) increased by CPI. • Use of the 2008-09 state-approved indirect cost rate. • Increased contributions to special education and transportation each year due to increasing costs/expenditures in the programs. • No budget for mandated costs or Medi-Cal administrative activities (MAA). 4 2010-11 • Funded ADA: 35,638.28 (excluding charter school ADA). • Net funded revenue limit COLA: 0.5% • Revenue limit deficit: 16.16%. • California CPI: 2.7%. • Restricted lottery of $11.50 per ADA. • Unrestricted lottery of $109.50 per ADA. • Interest rate of 4.44%. • 0.5% COLA for state categorical revenues over the previous year. • 2% reserve. • 1.5% for step and column movement for certificated and 0.5% for classified employees. • Health and welfare increase 7.75%. • Books and supplies (4000 objects) and services/operating (5000 objects) increased by CPI. • Use of the 2008-09 state-approved indirect cost rate. • Increased contributions to special education and transportation each year due to increasing costs/expenditures in the programs. • No budget for mandated costs or Medi-Cal administrative activities (MAA). FCMAT projects revenue and expenditures based on trend data that includes a three-year average of district expenditures, including carryover. FCMAT’s MYFP assumes that the district will continue with its current ongoing costs, including the cost of step-and-column adjustments, utilities and other ongoing expenditures such as contributions to special education and transportation. 2008-09 General Fund The following table shows the unrestricted general fund projection with the assumptions listed below. 5 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund UnrestrictedResourcesOnly Revenues,Expenditures,andChangesintheFundBalance Name ObjectCode BaseYear Year1 Year2 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $193,541,432.93 $185,779,566.79 $181,994,826.48 FederalRevenues 8100-8299 $123,529.28 $123,529.28 $123,529.28 OtherStateRevenues 8300-8599 $27,310,592.69 $27,009,077.93 $26,897,376.70 OtherLocalRevenues 8600-8799 $26,184,264.20 $26,246,389.20 $26,326,847.55 TotalRevenues $247,159,819.10 $239,158,563.20 $235,342,580.01 Expenditures CertificatedSalaries 1000-1999 $111,803,524.72 $113,435,170.87 $115,091,291.71 ClassifiedSalaries 2000-2999 $33,141,341.87 $33,301,356.87 $33,462,171.96 EmployeeBenefits 3000-3999 $50,138,931.42 $52,282,769.29 $54,573,314.96 BooksandSupplies 4000-4999 $9,743,187.46 $9,748,298.74 $9,909,385.47 ServicesandOtherOperatingExpenditures 5000-5999 $25,944,097.88 $26,290,120.49 $26,972,368.39 CapitalOutlay 6000-6900 $741,252.90 $741,252.90 $741,252.90 OtherOutgo 7000-7299 $4,629,901.97 $4,629,901.97 $4,629,901.97 DirectSupport/IndirectCost 7300-7399 ($9,445,332.90) ($9,112,497.10) ($9,087,737.71) DebtService 7430-7439 $5,985,437.00 $5,985,437.00 $5,985,437.00 TotalExpenditures $232,682,342.32 $237,301,811.03 $242,277,386.65 Excess(Deficiency)ofRevenuesOverExpenditures $14,477,476.78 $1,856,752.17 ($6,934,806.64) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $6,112,244.55 $6,112,244.55 $6,112,244.55 InterfundTransfersOut 7600-7629 $1,052,545.00 $1,052,545.00 $1,052,545.00 AllOtherFinancingSources 8930-8979 $720,921.95 $720,921.95 $720,921.95 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 ($31,261,482.52) ($32,725,344.13) ($33,086,874.73) TotalOtherFinancingSources\Uses ($25,480,861.02) ($26,944,722.63) ($27,306,253.23) NetIncrease(Decrease)inFundBalance ($11,003,384.24) ($25,087,970.46) ($34,241,059.87) FundBalance BeginningFundBalance 9791 $19,585,682.00 $8,582,297.76 ($16,505,672.70) AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $19,585,682.00 $8,582,297.76 ($16,505,672.70) EndingFundBalance $8,582,297.76 ($16,505,672.70) ($50,746,732.57) ComponentsofEndingFundBalance ReservedBalances 9700 $0.00 $0.00 $0.00 RevolvingCash 9711 $150,000.00 $150,000.00 $150,000.00 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 $0.00 $0.00 $0.00 EconomicUncertaintiesPercentage 2.00% 2.00% 2.00% DesignatedforEconomicUncertainties 9770 $9,199,238.58 $8,784,386.44 $8,928,177.52 DesignatedfortheUnrealizedGainsofInvestmentsandCashinCountyTreasury 9775 $0.00 $0.00 $0.00 OtherDesigned 9780 $6,137,153.40 $6,137,153.40 $6,137,153.40 Undesignated/Unappropriated 9790 $0.00 $0.00 $0.00 NegativeShortfall 9790 ($6,904,094.22) ($31,577,212.54) ($65,962,063.49) 6 Printedby:MichellePlumbtree Printdate:2/16/20099:49AM Page1of1 FCMAT’s MYFP shows that the district will not be able to maintain the recommended 2% reserve for economic uncertainties or the board-designated reserves in 2008-09, 2009-10 or 2010-11 without implementing additional budget adjustments. FCMAT’s MYFP is based on the assumptions listed earlier in this letter, but does not include the impact of any unsettled negotiations or changes to ongoing costs that have not been approved by the State Administrator/ Governing Board. The MYFP assumes that the district will continue to operate in the same manner with the ongoing costs for salary and benefit compensation currently in place. Salary increases and/or health and welfare benefit increases would significantly affect the ending fund balance. The Governor’s 2009-10 budget proposal includes severe budget reductions to education. Because of uncertainty concerning the Governor’s proposal, it is not possible to include all the potential implications in the FCMAT projection. However, the proposed 2008-09 mid-year revenue-limit reduction of approximately 4.57% has been included. FCMAT has also included all projections rules such as CPI, lottery and interest to match the updated Financial Dartboard that SSC produced in January 2009. The district will need to update its projections as the state budget continues to be developed and further revised. Although the budget proposal may evolve from its present form, FCMAT’s policy is to provide a conservative projection in the absence of an approved state budget. Potential outcomes of the 2008-09 mid-year reductions that FCMAT has not included in the attached projection include categorical flexibility, reduced contribution requirements to the routine repair and maintenance program and a suspension of the requirement to make a contribution to the deferred maintenance program, which could benefit the district. To accurately understand its financial condition, it is important for the district to ensure that appropriate adjustments are made to the projection when the state makes final decisions in these areas. Other adjustments may be necessary as a result of the growing state budget crisis since its full impact on educational agencies is not yet clear. The magnitude of the budget reductions necessary for the district to recover from the negative unappropriated fund balance in the projections years and maintain fiscal solvency will require complete cooperation by all stakeholders, including the employee bargaining units. With more than 83% of the unrestricted budget comprised of employee compensation, significant contractual concessions may be needed in staffing ratios, class sizes, salaries and employee benefits. Possible school closures/consolidations also may need to be discussed to capture the level of savings required to maintain the recommended reserves. The district continues to identify areas for possible budget reductions in future years. Whatever plan is drafted, it must be reviewed and validated to ensure that the budget savings are accurately calculated and are attainable. Actions to correct the deficit in the district’s unrestricted fund balance must be taken as soon as possible. These actions should consider legal requirements and processes regarding layoff notices for certificated and classified staff. 7 Cash Flow Projections Based on FCMAT’s analysis, the district is estimated to have a general fund cash balance of $17,921,295 on June 30, 2009. State loan proceeds have allowed the district to maintain a higher cash balance, providing a cash “cushion.” Without the loan proceeds, the district would be in a perilous position and not be maintaining the cash balances that are currently projected. Because school entities are facing additional proposed cash deferrals, the district is reminded that cash flow monitoring is more critical than ever. The district must be aware that any additional delay of payments could cause cash flow problems and the need to borrow dollars to pay expenditures July through October 2009. Options for borrowing include: • Internal borrowing between funds as authorized by Education Code Section 42603, which allows LEAs to temporarily borrow between funds to address cash flow shortages. This is the most common method utilized by school districts, but it only works if cash is available in other funds to borrow. Specific limitations are associated with this type of borrowing regarding amount and timing of repayment. • External borrowing from the County Office of Education (COE) as authorized under 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, which is authorized by Education Code Section 42620. Under Article XVI, Section 6 of the California Constitution, the County Treasurer must 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. • Tax and Revenue Anticipation Notes (TRANs), which are another form of external borrowing. The LEA must determine the cash flow needs to size the TRANs appropriately since there are arbitrage penalties. Working with the district’s outside financial consultant can help avoid potential problems. It is important for the State Administrator, Governing Board, administration and bargaining units to work collaboratively in their efforts to develop a list of budget reduction options and ensure they are implemented to balance the budget. Oakland Unified stakeholders must recognize the dire fiscal situation they are facing and work together to quickly find viable solutions. The FCMAT study team would like to thank district staff for its cooperation and assistance in this review. 8 If you have questions or require additional information about any of these issues, please do not hesitate to contact me at (415) 987-3104. If you have questions between February 24 and February 27, 2009, please contact Linda Grundhoffer at 925-683-5102 as I will be out of the office, returning March 3, 2009. Sincerely, Michelle Plumbtree Chief Management Analyst C: Sheila Jordan, Alameda County Office of Education Carlene Naylor, Alameda County Office of Education Vernon Hal, Chief Financial Officer, Oakland Unified School District Jason Willis, Budget Director, Oakland Unified School District Roberta Sadler, Controller, Oakland Unified School District Margaret Rosales, FCMAT Consultant Linda Grundhoffer, FCMAT Consultant 9 10 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 ProjectionRules Rule Description BaseYear Year1 Year2 Note 2008-09 2009-10 2010-11 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% 1.50% 1.50% 1.50% ClasStep% ClassifiedStaffStepIncrease% 0.50% 0.50% 0.50% CPI CaliforniaCPI(SSC) 2.90% 1.70% 2.70% (1) LOT-Res CaliforniaLotteryRestricted(SSC) $11.50 $11.50 $11.50 (2) LOT-Unr CaliforniaLotteryUnrestricted(SSC) $109.50 $109.50 $109.50 (3) INT InterestRateTrendfor10YearTreasuries(SSC) 3.33% 3.55% 4.44% (4) NetCOLA NetFundedRevenueLimitCOLA(SSC) -4.57% -2.52% 0.50% (5) RLDef RevenueLimitDeficit:K-12(SSC) 9.69% 16.16% 16.16% (6) SpEdDef SpecialEducationBaseDeficit(SSC) 0.00% 0.00% 0.00% (7) CatCOLA StateCategoricalCOLA(SSC) 0.00% 0.00% 0.50% (8) StCOLA StatutoryCOLA(SSC) 5.66% 5.02% 0.50% (9) HW% Health&WelfareBenefitIncrease 7.75% 7.75% 7.75% 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 -1.05% -1.49% -1.02% RL-ADA Year-to-YearChangeinRLADA 0.00% -1.62% -1.02% TchrStfg Year-to-YearChangeinTeacherStaffing 0.00% 0.00% 0.00% SalFrcstr SalaryForecaster $0.00 $0.00 $0.00 P2ADA P2-ADA/PRIORYEARANNUALESTIMATE 0.00 36,223.45 35,638.28 BasicGrant TitleIPartA(Resource3010) 3.20% 0.00% 0.00% (10) SpecEduc SpecialEducation(Resource3310) 1.40% 0.00% 0.00% (11) TeachQual TitleIIPartA(Resource4035) 0.70% 0.00% 0.00% (13) RLDefCOE CountyOfficeRevenueLimitDeficit 0.00% 5.36% 5.36% (12) EnEducTech TitleIIPartD(Resource4045) -6.90% 0.00% 0.00% (14) LangAcqu TitleIIILanguage(Resource4203) 4.70% 0.00% 0.00% (15) SafeDrugFree TitleVSafeandDrug(Resource3710) -15.40% 0.00% 0.00% (16) InnProg TitleVPartA(Resource4110) -100.00% 0.00% 0.00% (17) 21CLC(IV) TitleVnowIVPartB(Resource4124) 3.40% 0.00% 0.00% (18) ReadFirst TitleIPartB(Resource3030) -64.30% 0.00% 0.00% (19) EvenStart TitleIPartB,EvenStart(Resource3105) -24.10% 0.00% 0.00% (20) CTechEdGrant CareerandTechnicalEdGrants -2.60% 0.00% 0.00% (21) 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 (22) FedCOLA FederalCOLA 0.00% 0.00% 0.00% (23) IndirectRate IndirectRate 0.00% 0.00% 0.00% (24) (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) TitleI,PartA(BasicGrant)Resource3010 (11) SpecialEducationResource3310 (13) TitleII,PartA(TeacherQuality) (12) CountyOfficeRevenueLimitDeficit (14) TitleII,PartD(EnhancingEducationthroughTechnology)Resource4045 (15) TitleIII(LanguageAcquisition)Resource4203 (16) TitleIV(SafeandDrugFreeSchools)Resource3710 (17) TitleV,PartA(InnovativePrograms)Resource4110 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page1of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 ProjectionRules Rule Description BaseYear Year1 Year2 Note 2008-09 2009-10 2010-11 (18) TitleIVPartB(21stCenturyLearningCenters)Resource4124 (19) TitleI,PartB,Subpart1(ReadingFirst)Resource3030 (20) TitleI,PartB,Subpart3(EvenStart)Resource3105 (21) CareerandTechnicalEdGrants (22) AutobalanceRule (23) FederalCOLA (24) IndirectRate Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page2of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 Enrollment,P2ADA&EnrollmentFactors Enrollment Historical5 Historical4 Historical3 Historical2 Historical1 BaseYear Year1 Year2 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 K 4067 3652 3847 3631 3574 3636 3657 3654 1 4219 3946 3517 3764 3690 3638 3700 3721 2 4202 3694 3593 3293 3559 3522 3457 3515 3 4092 3743 3350 3381 3175 3456 3408 3345 4 4146 3599 3275 3170 3235 3113 3349 3303 5 4070 3666 3419 3150 2995 3098 2960 3184 Subtotal(K-5) 24796 22300 21001 20389 20228 20463 20531 20722 6 3802 3353 3204 2914 2614 2613 2636 2519 7 3680 3507 3179 3059 2742 2566 2509 2531 8 3778 3350 2912 2781 2775 2670 2416 2362 Subtotal(6-8) 11260 10210 9295 8754 8131 7849 7561 7412 9 3676 3694 3697 3327 3258 3214 3109 2813 10 3292 3172 3225 2957 2868 2734 2734 2645 11 2796 2495 2331 2497 2349 2182 2128 2128 12 1830 2175 1918 1880 2053 2036 1842 1798 Subtotal(9-12) 11594 11536 11171 10661 10528 10166 9813 9384 UngradedElementary 0 0 0 0 0 0 0 0 UngradedSecondary 0 0 0 0 0 0 0 0 SubtotalExcludingCharterSchools 47650 44046 41467 39804 38887 38478 37905 37518 CharterSchools(tocalculatein-lieupropertytaxes) 2787 5168 6668 7208 7554 8001 8666 9260 Total 50437 49214 48135 47012 46441 46479 46571 46778 P2ADA Historical5 Historical4 Historical3 Historical2 Historical1 BaseYear Year1 Year2 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 ExcludingCharterSchools 0.00 0.00 39047.54 37423.50 36475.24 36223.45 35638.28 35274.42 CharterSchools(tocalculatein-lieupropertytaxes) 0.00 0.00 0.00 0.00 7065.58 7506.54 8121.78 8678.47 COECommSchs/SpEd 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 0.00 0.00 39047.54 37423.50 43540.82 43729.99 43760.06 43952.89 EnrollmentFactors Historical5 Historical4 Historical3 Historical2 Historical1 BaseYear Year1 Year2 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 ExcludingCharterSchools 0.0000 0.0000 0.9417 0.9402 0.9380 0.9414 0.9402 0.9402 CharterSchools(tocalculatein-lieupropertytaxes) 0.0000 0.0000 0.0000 0.0000 0.9353 0.9382 0.9372 0.9372 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page3of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 RevenueLimit Description BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 1.BaseRevenueLimitPerADA 1.a.StateAvgBaseRLPerADA(PriorYear) $5,821.00 $6,150.00 $6,459.00 1.b.BaseRLperADA(PriorYear) $5,790.37 $6,119.37 $6,428.37 2.InflationIncrease $329 $309 $32 3.AllOtherAdjustments $0.00 $0.00 $0.00 4.CurrentBaseRevenueLimitPerADA $6,119.37 $6,428.37 $6,460.37 RevenueLimitSubjectToDeficit 5.BaseRevenueLimit 5.a.BaseRevenueLimitPerADA(Line4) $6,119.37 $6,428.37 $6,460.37 5.b.PriorYearP2ADA 36,475.24 36,223.45 35,638.28 5.b.i.PriorYr.ADAAdjustment 0.00 0.00 0.00 5.b.ii.NetPriorYr.RevenueLimitADA 36,475.24 36,223.45 35,638.28 5.c.CurrentYr.RLADA(excludingCharterADA) 36,223.45 35,638.28 35,274.42 5.d.ADAUsedforRevenueLimit(beforeadjustments) $36,475.24 $36,223.45 $35,638.28 5.d.i.CurrentYr.CharterSchl.ADA $7,506.54 $8,121.78 $8,678.47 5.d.ii.Deduct:NecessarySmallSchoolsADA $0.00 $0.00 $0.00 5.d.iii.COECommSchs/SpEd $0.00 $0.00 $0.00 5.e.ADAusedforRevenueLimit 36,475.24 36,223.45 35,638.28 5.f.TotalBaseRevenueLimit $223,205,489.40 $232,857,739.28 $230,236,474.96 6.AllowanceforNecessarySmallSchools $0.00 $0.00 $0.00 7.GainorLossfromInterdistrictAttendanceAgreements $0.00 $0.00 $0.00 8.MealsforNeedyPupils $570,397.00 (1) $570,397.00 $573,248.98 9.SpecialRevenueLimitAdjustments $0.00 $0.00 $0.00 10.BeginningTeacherSalary $290,614.00 (2) $305,202.82 $306,728.83 11.Less:ClassSizePenaltiesAdjustment $0.00 $0.00 $0.00 12.TotalBeforeDeficit $224,066,500.40 $233,733,339.10 $231,116,452.77 DeficitCalculation 13.RevenueLimitDeficit: 9.69000% 16.16000% 16.16000% 13.a.LosstoDeficit $21,712,043.89 $37,771,307.60 $37,348,418.77 14.SubTotal,AfterDeficit $202,354,456.51 $195,962,031.50 $193,768,034.00 OtherRevenueLimitItemsNetofAnyDeficit 15.UnemploymentInsuranceRevenue $616,286.00 $616,286.00 $616,286.00 16.ContinuationHighSchoolRevenue $0.00 $0.00 $0.00 17.Less:LongerDay/yearPenalty $0.00 $0.00 $0.00 18.Less:ExcessROC/PReservesAdjustment $0.00 $0.00 $0.00 19.Less:PERSReduction $1,829,003.00 (3) $2,124,569.88 $2,467,900.37 (1) 20.PERSSafetyAdjustment ($3,412.00) ($3,412.00) ($3,412.00) 21.Total,OtherRevenueLimitItemsNetofanyDeficit ($1,216,129.00) ($1,511,695.88) ($1,855,026.37) 22.Total,RevenueLimit $201,138,327.51 $194,450,335.62 $191,913,007.63 RevenueLimitLocalSources 23.PropertyTaxes $75,828,429.00 $75,828,429.00 $75,828,429.00 24.MiscellaneousTaxes $0.00 $0.00 $0.00 25.CommunityRedevelopmentFunds $3,415,946.00 $3,415,946.00 $3,415,946.00 26.Less:CharterSchoolsIn-lieuTaxes ($12,260,487.00) ($14,073,604.75) ($14,972,274.35) 27.Total,RevenueLimit-LocalSources $66,983,888.00 $65,170,770.25 $64,272,100.65 28.CharterSchoolGeneralPurposeBlockGrantOffset(UnifiedDistrictsOnly) $0.00 $0.00 $0.00 29.StateAidPortionofRevenueLimit $134,154,439.51 $129,279,565.37 $127,640,906.98 BasicAidStatus 30.FundingModelUsed:("BasicAid"or"RevenueLimit") RevenueLimit RevenueLimit RevenueLimit 31.EducationalRevenueAugmentationFundAllocation(ERAF) $0.00 $0.00 $0.00 32.TotalBasicAidFundingReceived N/A N/A N/A OtherItems 33.Less:CountyOfficeFundsTransfer $0.00 $0.00 $0.00 34.AllOtherAdjustments $0.00 $0.00 $0.00 35.Total,OtherItems $0.00 $0.00 $0.00 36.TotalStateAidPortionofRevenueLimit $134,154,439.51 $129,279,565.37 $127,640,906.98 ReconciliationtoSACSForm01 37.TotalStateAidPortionofRevenueLimit(Line36) $134,154,439.51 $129,279,565.37 $127,640,906.98 38.Total,RevenueLimit-LocalSources $66,983,888.00 $65,170,770.25 $64,272,100.65 39.TotalCombinedRevenueLimit $201,138,327.51 $194,450,335.62 $191,913,007.63 RevenueLimitTransfers 40.RestrictedRevenueLimit $8,695,355.58 (4) $10,064,796.71 $11,655,539.52 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page4of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 RevenueLimit Description BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 ReconciliationofTotalRevenueLimitSources 41.RevenueLimitStateAid-PriorYear ($730,542.00) ($730,542.00) ($730,542.00) 42.PERSRevenueLimitReduction(Line19) $1,829,003.00 $2,124,569.88 $2,467,900.37 43.TotalUnrestrictedRevenueLimitSources $193,541,432.93 $185,779,566.79 $181,994,826.48 OTHERNONREVENUELIMITITEMS 44.CoreAcademicProgram $322,641.00 $322,641.00 $322,641.00 45.CaliforniaHighSchoolExitExam $0.00 $0.00 $0.00 46.PupilPromotionandRetention,andLowSTARScoreProgram $325,756.00 $325,756.00 $325,756.00 47.ApprenticeshipFunding $0.00 $0.00 $0.00 48.CommunityDaySchoolAdditionalFunding $64,867.00 $64,867.00 $64,867.00 49.OtherStateApportionments-CurrentYear $0.00 $0.00 $0.00 50.TotalOtherNonRevenueLimitItems $713,264.00 $713,264.00 $713,264.00 Notes: (1) UpdatedfromResource0000Object8092 Rules: (1) Rulesapplied:CatCOLA (2) Rulesapplied:StCOLA (3) Rulesapplied:RLDef (4) Rulesapplied:ManInput Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page5of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund UnrestrictedandRestrictedResources Revenues,Expenditures,andChangesintheFundBalance Name ObjectCode BaseYear Year1 Year2 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $203,695,015.86 $197,538,240.39 $195,617,973.40 FederalRevenues 8100-8299 $66,054,096.23 $50,962,049.38 $50,962,049.38 OtherStateRevenues 8300-8599 $126,049,718.62 $121,593,794.33 $121,927,466.75 OtherLocalRevenues 8600-8799 $36,545,254.04 $36,607,379.04 $36,687,837.39 TotalRevenues $432,344,084.75 $406,701,463.14 $405,195,326.92 Expenditures CertificatedSalaries 1000-1999 $169,980,235.87 $171,883,160.79 $174,332,724.98 ClassifiedSalaries 2000-2999 $62,713,766.45 $62,953,368.59 $63,263,315.31 EmployeeBenefits 3000-3999 $82,430,133.65 $85,745,538.91 $89,430,225.90 BooksandSupplies 4000-4999 $45,669,900.01 $26,852,728.94 $26,898,488.32 ServicesandOtherOperatingExpenditures 5000-5999 $85,063,402.12 $77,680,033.84 $78,382,406.34 CapitalOutlay 6000-6900 $793,728.90 $793,728.90 $790,952.90 OtherOutgo 7000-7299 $7,098,529.79 $7,098,529.79 $7,098,529.79 DirectSupport/IndirectCost 7300-7399 ($2,919,532.09) ($2,919,532.09) ($2,919,532.09) DebtService 7430-7439 $5,985,437.00 $5,985,437.00 $5,985,437.00 TotalExpenditures $456,815,601.70 $436,072,994.67 $443,262,548.45 Excess(Deficiency)ofRevenuesOverExpenditures ($24,471,516.95) ($29,371,531.53) ($38,067,221.53) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $8,206,026.87 $8,206,026.87 $8,206,026.87 InterfundTransfersOut 7600-7629 $3,146,327.32 $3,146,327.32 $3,146,327.32 AllOtherFinancingSources 8930-8979 $720,921.95 $720,921.95 $720,921.95 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $5,780,621.50 $5,780,621.50 $5,780,621.50 NetIncrease(Decrease)inFundBalance ($18,690,895.45) ($23,590,910.03) ($32,286,600.03) FundBalance BeginningFundBalance 9791 $41,597,239.02 $22,853,986.57 ($736,923.46) AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 ($52,357.00) $0.00 $0.00 AdjustedBeginningFundBalance $41,544,882.02 $22,853,986.57 ($736,923.46) EndingFundBalance $22,853,986.57 ($736,923.46) ($33,023,523.49) ComponentsofEndingFundBalance ReservedBalances 9700 $0.00 $0.00 $0.00 RevolvingCash 9711 $150,000.00 $150,000.00 $150,000.00 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 $14,271,688.81 $15,768,749.24 $17,723,209.08 EconomicUncertaintiesPercentage 2.00% 2.00% 2.00% DesignatedforEconomicUncertainties 9770 $9,199,238.58 $8,784,386.44 $8,928,177.52 DesignatedfortheUnrealizedGainsofInvestmentsandCashinCountyTreasury 9775 $0.00 $0.00 $0.00 OtherDesigned 9780 $6,137,153.40 $6,137,153.40 $6,137,153.40 Undesignated/Unappropriated 9790 $0.00 $0.00 $0.00 NegativeShortfall 9790 ($6,904,094.22) ($31,577,212.54) ($65,962,063.49) Source Note Resource: 0000-Unrestricted StaffDevelopmentBuybackDaystransferfromresource7393ProfessionalDevelopmentBlockGrant. Object: 1101-PDBlockGrantOffset Resource: 0000-Unrestricted Reductiontoreflectstepandcolumnover2007-08actualexpenditures Object: 2392-FCMATreduction Resource: 0000-Unrestricted ChabotpaymenttowardCOP's.DistrictshouldresearchifthisamountshouldbeinFund56. Object: 8979-AllOtherFinancingSources Resource: 1100-Lottery:Unrestricted Calculatedat$109.5times44232ADAtakenfromCDE1stquarterpaymentfor08-09 Object: 8560-StateLotteryRevenue Resource: 2430-CommunityDaySchools TransferfromProfessionalDevelopmentBlockGrant(7373). Object: 1101-PDBlockGrantOffset Resource: 2430-CommunityDaySchools Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:947.78$.Forprojectyearssee Object: 4100-TextbooksandMaterials appliedAutobalancedRule. Resource: 2430-CommunityDaySchools Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:1,500.00$.Forprojectyearssee Object: 4200-BooksandReferenceMat'ls appliedAutobalancedRule. Resource: 2430-CommunityDaySchools Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:439,586.35$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page6of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 Resource: 3010-NCLB-TitleI,PartA,BasicGrantsLowIncomeandNeglected Thisobjectwasusedforautobalancing(at1/27/2009).InitialValueis:540,595.22$.Forprojectyearssee Object: 4200-BooksandReferenceMat'ls appliedAutobalancedRule.Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis: 540,595.22$.ForprojectyearsseeappliedAutobalancedRule. Resource: 3010-NCLB-TitleI,PartA,BasicGrantsLowIncomeandNeglected Object: 4300-MaterialsandSupplies Resource: 3010-NCLB-TitleI,PartA,BasicGrantsLowIncomeandNeglected PriorYearCarryover. Object: 8291-PriorYearCarryover Resource: 3013-NCLB-TitleI,PartA,ProgramImprovementSAITCorrectiveActionPlans PriorYearCarryover. Object: 8291-PriorYearCarryover Resource: 3025-NCLB-TitleIPartD,LocalDelinquentPrograms Object: 4200-BooksandReferenceMat'ls Resource: 3025-NCLB-TitleIPartD,LocalDelinquentPrograms Object: 4300-MaterialsandSupplies Resource: 3025-NCLB-TitleIPartD,LocalDelinquentPrograms PriorYearCarryover. Object: 8291-PriorYearCarryover Resource: 3030-NCLB-TitleIPartB,ReadingFirstProgram Fundingsourceended,prioryearcarryoveronly. Object: 8290-AllOtherFederalRevenue Resource: 3060-NCLB-TitleI,PartC,MigrantEd(RegularandSummerProgram) Currentyearrevenueadjustedto07/08level(estimate). Object: 8290-AllOtherFederalRevenue Resource: 3060-NCLB-TitleI,PartC,MigrantEd(RegularandSummerProgram) PriorYearCarryover. Object: 8291-PriorYearCarryover Resource: 3170-NCLB:TitleI,PartF,ComprehensiveSchoolReform(CSR) FundingSourceended,carryoverrevenueonly, Object: 8290-AllOtherFederalRevenue Resource: 3171-NCLB:TitleIProgramImprovement&SchoolChoice RevenueSourceended,prioryearcarryoveronly. Object: 8290-AllOtherFederalRevenue Resource: 3310-SpecialEd:IDEABasicLocalAssistanceEntitlement,PartB,Sec611 Increasedrevenuesby$84,003,perpostingontheCDEWebsite. (formerlyP Object: 8181-SpecialEducation—Entitlement Resource: 3315-SpecialEd:IDEAPreschoolGrants,PartB,Sec619 Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:4,570.60$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 3315-SpecialEd:IDEAPreschoolGrants,PartB,Sec619 Reducedrevenueby$1,323tomatchpostingbyCDEonWebsite. Object: 8182-SpecialEducation—DiscretionaryGrants Resource: 3320-SpecialEd:IDEAPreschoolLocalEntitlement,PartB,Sec611 Increasedrevenuesby$2,378basedonpostingontheCDEwebsite. Object: 8182-SpecialEducation—DiscretionaryGrants Resource: 3550-VocationalPrograms:Voc&ApplTechSecondaryIIC,Sec131(Carl Increasedrevenuesby$35,543perpostingontheCDEwebsite. PerkinsAct) Object: 8290-AllOtherFederalRevenue Resource: 3555-VocationalProgramsPostsecondaryandAdultIIC,Sec132(CarlPerkins Indirect@5% Act) Object: 7310-DirectSupport/IndirectCostsCharges Resource: 3710-NCLB:TitleIV,PartA,DrugFreeSchools PriorYearCarryover. Object: 8291-PriorYearCarryover Resource: 3715-NCLB:Drug-FreeSchools:ProgramDevelopment Revenuereceivedby1stInterim Object: 8290-AllOtherFederalRevenue Resource: 4035-NCLB:TitleII,PartA,TeacherQuality Increasedtherevenuesby$160,344bythedeferredrevenueadjustmentandtomatchthepostingonthe Object: 8290-AllOtherFederalRevenue CDEwebsite. Resource: 4035-NCLB:TitleII,PartA,TeacherQuality PriorYearCarryover. Object: 8291-PriorYearCarryover Resource: 4036-NCLB:TitleII,PartA,PrincipalTraining Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:77,325.35$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 4036-NCLB:TitleII,PartA,PrincipalTraining RevenueswereadjustedtopostingontheCDEwebsite. Object: 8290-AllOtherFederalRevenue Resource: 4036-NCLB:TitleII,PartA,PrincipalTraining PriorYearCarryover. Object: 8291-PriorYearCarryover Resource: 4045-NCLB:TitleII,PartD,EnhancingEducationThroughTechnology,Formula RevenuesadjustedtopostingontheCDEwebsite. Grants Object: 8290-AllOtherFederalRevenue Resource: 4045-NCLB:TitleII,PartD,EnhancingEducationThroughTechnology,Formula PriorYearCarryover. Grants Object: 8291-PriorYearCarryover Resource: 4046-NCLB:TitleII,PartD,EnhancingEducationThroughTechnology, RevenuewasadjustedtopostingontheCDEwebsite. CompetitiveGran Object: 8290-AllOtherFederalRevenue Resource: 4046-NCLB:TitleII,PartD,EnhancingEducationThroughTechnology, PriorYearCarryover. CompetitiveGran Object: 8291-PriorYearCarryover Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters Addedto08-09toreflectmorereasonableamountbasedon07-08actuals. Program Object: 3101-STRS,Certificated Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:39,379.53$.Forprojectyearssee Program appliedAutobalancedRule. Object: 4300-MaterialsandSupplies Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:7,100.00$.Forprojectyearssee Program appliedAutobalancedRule. Object: 4400-NoncapitalizedEquipment Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:825.00$.Forprojectyearssee Program appliedAutobalancedRule. Object: 5200-TravelandConferences Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:300.00$.Forprojectyearssee Program appliedAutobalancedRule. Object: 5300-DuesandMembership Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:10,700.00$.Forprojectyearssee Program appliedAutobalancedRule. Object: 5600-Rentals,Leases,Repairs,andNoncapitalizedImprovements Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page7of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:5,461,211.89$.Forprojectyearssee Program appliedAutobalancedRule. Object: 5800-Professional/ConsultingServicesandOperatingExpenditures Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters PriorYearCarryover. Program Object: 8289-PriorYearCarryover Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters RevenuesadjustedtopostingsontheCDEwebsite. Program Object: 8290-AllOtherFederalRevenue Resource: 4201-NCLB:TitleIII,ImmigrantEducationProgram Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:9,411.48$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 4201-NCLB:TitleIII,ImmigrantEducationProgram RevenueadjustedtoConAppEntitlementperdistrict. Object: 8290-AllOtherFederalRevenue Resource: 4201-NCLB:TitleIII,ImmigrantEducationProgram PriorYearCarryover. Object: 8291-PriorYearCarryover Resource: 4203-NCLB:TitleIII,LimitedEnglishProficiency(LEP)StudentProgram RevenuesadjustedtopostingonCDEWebsite. Object: 8290-AllOtherFederalRevenue Resource: 4203-NCLB:TitleIII,LimitedEnglishProficiency(LEP)StudentProgram PriorYearCarryover. Object: 8291-PriorYearCarryover Resource: 4216-RefugeeChildrenSupplementalAssistanceProgram RevenuesadjustedperCDEWebsite. Object: 8290-AllOtherFederalRevenue Resource: 4216-RefugeeChildrenSupplementalAssistanceProgram PriorYearRevenuecarryover. Object: 8291-PriorYearRevenes Resource: 5810-OtherFederal Addedto08-09toreflectactualsfor07-08 Object: 3202-PublicEmployees`RetirementSystem,classifiedpositions Resource: 5810-OtherFederal Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:4,535.00$.Forprojectyearssee Object: 4200-BooksandReferenceMat'ls appliedAutobalancedRule. Resource: 5810-OtherFederal Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:394,855.55$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 5810-OtherFederal Resource5817-$327,846Resource5810-$657,987Resource5832-$191,593(1-time)Resource5834 Object: 8290-AllOtherFederalRevenue -$100,000 Resource: 6020-CSIS:CaliforniaSchoolInformationService Fundingsourceended,carryoverrevenueonly. Object: 8590-AllOtherStateRevenue Resource: 6262-Pre-InternshipTeachingProgram(CTC) Dollarsreceivedin1stInterim,notinthedistrict'sbudget. Object: 8590-AllOtherStateRevenue Resource: 6263-ParaprofessionalTeacherTraining(CTC) Dollarsreceivedin1stInterim,butnotincludedinthedistrict'sbudget. Object: 8590-AllOtherStateRevenue Resource: 6275-TeacherRecruitmentandStudentSupport Fundingsourceended,carryoverrevenuesonly. Object: 8590-AllOtherStateRevenue Resource: 6286-EnglishLanguageAcquisitionProgram,TeacherTraining&Student Addedto08-09toreflect07-08actuals Assistance Object: 1000-Cert.Salaries Resource: 6286-EnglishLanguageAcquisitionProgram,TeacherTraining&Student Addedto08-09toreflect07-08actuals Assistance Object: 2200-ClassifiedSupportSalaries Resource: 6300-Lottery:InstructionalMaterials Calculatedat$11.50on44232ADAtakenfromCDE1stquarterpaymentof08-09 Object: 8560-StateLotteryRevenue Resource: 6310-School/LawEnforcement-Partnership:Mini-Grants Fundingsourceended,carryoverrevenuesonly. Object: 8590-AllOtherStateRevenue Resource: 6340-Parent/TeacherInvolvement:NellSotoProgram Addedto08-09toreflectactualsfrom07-08 Object: 1100-CertificatedTeachersSalaries Resource: 6340-Parent/TeacherInvolvement:NellSotoProgram Addedto08-09toreflect07-08actuals. Object: 2100-ClassifiedInstructionalSalaries Resource: 6340-Parent/TeacherInvolvement:NellSotoProgram Fundingsourceended,carryoverrevenuesonly. Object: 8590-AllOtherStateRevenue Resource: 6341-Parent/TeacherInvolvement:TeresaHughesFamily/SchoolPartnerships Revenuesreceivedby1stInterim,notincludedinthedistrict'sbudget. Object: 8590-AllOtherStateRevenue Resource: 6520-SpecialEducation-ProjectWorkability(97/98) Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:53,713.44$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 6520-SpecialEducation-ProjectWorkability(97/98) RevenuesadjustedtopostingontheCDEwebsite. Object: 8590-AllOtherStateRevenue Resource: 6530-SpecialEd-PreschoolLowIncidence(97/98) Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:4,870.50$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 6530-SpecialEd-PreschoolLowIncidence(97/98) Revenuesadjustedtoverifiedfundingsource. Object: 8590-AllOtherStateRevenue Resource: 6535-SE-PersonnelStaffDevelopment Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:10,998.00$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 6535-SE-PersonnelStaffDevelopment Revenueadjustedtoverifiedfundingsource. Object: 8590-AllOtherStateRevenue Resource: 6660-Tobacco-UsePreventionEducation:ElementaryGrades4-8 Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:3,500.00$.Forprojectyearssee Object: 4200-BooksandReferenceMat'ls appliedAutobalancedRule. Resource: 6660-Tobacco-UsePreventionEducation:ElementaryGrades4-8 Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:15,245.23$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 6660-Tobacco-UsePreventionEducation:ElementaryGrades4-8 PriorYearCarryover. Object: 8591-PriorYearCarryover Resource: 6670-Tobacco-UsePreventionEducation:HighSchoolCompetitiveGrants HSCompetitiveGrant-Ends6/30/10.CarryoverFundsOnly. Object: 8590-AllOtherStateRevenue Resource: 6760-ArtsandMusicBlockGrant ReducedrevenuestolistingpostedontheCDEwebsite. Object: 8590-AllOtherStateRevenue Resource: 7055-CAHSEEIntensiveInstructionandServices RevenuesadjustedtopostingontheCDEwebsite. Object: 8590-AllOtherStateRevenue Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page8of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 Resource: 7090-EconomicImpactAid(EIA) FCMATreductiontobring2000'sinlinewithactual2007-08expendituresplusstepandcolumn Object: 2999-FCMATReduction Resource: 7140-Gifted&TalentedEducation(GATE) AdjustedtolistingonCDEwebsite. Object: 8311-OtherStateApportionments—CurrentYear Resource: 7156-InstructionalMaterialsRealignment,IMFRP(AB1781) Object: 4100-TextbooksandMaterials Resource: 7156-InstructionalMaterialsRealignment,IMFRP(AB1781) ApportionmentperCDEwebsiteposting. Object: 8590-AllOtherStateRevenue Resource: 7220-PartnershipAcademiesProgram Thisobjectwasusedforautobalancing(at1/29/2009).InitialValueis:7,000.00$.Forprojectyearssee Object: 4100-TextbooksandMaterials appliedAutobalancedRule. Resource: 7220-PartnershipAcademiesProgram Thisobjectwasusedforautobalancing(at1/29/2009).InitialValueis:7,500.00$.Forprojectyearssee Object: 4200-BooksandReferenceMat'ls appliedAutobalancedRule. Resource: 7220-PartnershipAcademiesProgram Thisobjectwasusedforautobalancing(at1/29/2009).InitialValueis:875,665.74$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 7220-PartnershipAcademiesProgram 2008/09Awardperdistrict. Object: 8590-AllOtherStateRevenue Resource: 7220-PartnershipAcademiesProgram PriorYearRevenueoerCATform. Object: 8591-PriorYearRevenue Resource: 7258-HighPrioritySchoolsGrantsProgram Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:9,970.00$.Forprojectyearssee Object: 4100-TextbooksandMaterials appliedAutobalancedRule. Resource: 7258-HighPrioritySchoolsGrantsProgram Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:23,394.87$.Forprojectyearssee Object: 4200-BooksandReferenceMat'ls appliedAutobalancedRule. Resource: 7258-HighPrioritySchoolsGrantsProgram Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:1,616,943.85$.Forprojectyears Object: 4300-MaterialsandSupplies seeappliedAutobalancedRule. Resource: 7258-HighPrioritySchoolsGrantsProgram RevenuesadjustedtopostingontheCDEwebsite. Object: 8590-AllOtherStateRevenue Resource: 7258-HighPrioritySchoolsGrantsProgram PriorYearrevenuesforresource7255 Object: 8591-PriorYearRevenues Resource: 7294-StaffDevelopment:MathematicsandReading(AB466) 2008/09reimbursementclaim. Object: 8590-AllOtherStateRevenue Resource: 8150-Ongoing&MajorMaintenanceAccount(RMA:EducationCodeSection FCMATreductiontobring2000'sinlinewith2007-08expendituresplusstepandcolumn 17070.75) Object: 2999-FCMATReduction Resource: 8150-Ongoing&MajorMaintenanceAccount(RMA:EducationCodeSection $865,683.26addedto09-10and$1,212,301.48to10-11transferstocover08-09increaseinsalaryand 17070.75) benefits. Object: 8980-ContributionsfromUnrestrictedRevenues Resource: 3010-NCLB-TitleI,PartA,BasicGrantsLowIncomeandNeglected Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 3185-ProgramImprovement One-timeGrant-Currentyearonly. Object: 8100-8299-FederalRevenues Resource: 4035-NCLB:TitleII,PartA,TeacherQuality Thelargeamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnot Object: 5000-5999-ServicesandOtherOperatingExpenditures reflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedon pasthistory,thiswillprobablynothappen. Resource: 4046-NCLB:TitleII,PartD,EnhancingEducationThroughTechnology, Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin CompetitiveGran futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, Object: 4000-4999-BooksandSupplies thiswillprobablynothappen. Resource: 4046-NCLB:TitleII,PartD,EnhancingEducationThroughTechnology, Addedcontributionsin09-10and10-11astherewereonlysalaryandbenefitstoreduce. CompetitiveGran Object: 8980-8999-Contributions Resource: 4050-NCLB:TitleII,PartB,CAMathematicsandSciencePartnerships Fundingsourceended,carryoverrevenuesonly. Object: 8100-8299-FederalRevenues Resource: 4203-NCLB:TitleIII,LimitedEnglishProficiency(LEP)StudentProgram Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 5640-Medi-CalBillingOption Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 5000-5999-ServicesandOtherOperatingExpenditures futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7090-EconomicImpactAid(EIA) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7090-EconomicImpactAid(EIA) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 5000-5999-ServicesandOtherOperatingExpenditures futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7091-EconomicImpactAid:LimitedEnglish Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7091-EconomicImpactAid:LimitedEnglish Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 5000-5999-ServicesandOtherOperatingExpenditures futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7220-PartnershipAcademiesProgram Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7276-CertificatedStaffMentoringProgram AddedbasedoninformationonCDEwebsite Object: 8300-8599-OtherStateRevenues Resource: 7294-StaffDevelopment:MathematicsandReading(AB466) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 5000-5999-ServicesandOtherOperatingExpenditures futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7390-PupilRetentionBlockGrant Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7390-PupilRetentionBlockGrant Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 5000-5999-ServicesandOtherOperatingExpenditures futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page9of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 Resource: 7392-TeacherCredentialing Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7393-ProfessionalDevelopmentBlockGrant Changedfrom1100objecttoreflectreversecontribution Object: 8980-8999-Contributions Resource: 7394-TargetedInstructionalImprovementBlockGrant Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7395-SchoolandLibraryImprovementBlockGrant Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7400-QualityEducationImprovementAct Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 9010-OtherLocal FCMAThasbudgetednochangetolocalrevenueinfutureyearsasdetailwasnotavailabletobudget Object: 8600-8799-OtherLocalRevenues otherwise.Rarely,though,wouldlocalrevenueremainthesame,sothedistrictshouldworkhardto validatethisamountinfutureyears Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page10of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund UnrestrictedResourcesOnly Revenues,Expenditures,andChangesintheFundBalance Name ObjectCode BaseYear Year1 Year2 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $193,541,432.93 $185,779,566.79 $181,994,826.48 FederalRevenues 8100-8299 $123,529.28 $123,529.28 $123,529.28 OtherStateRevenues 8300-8599 $27,310,592.69 $27,009,077.93 $26,897,376.70 OtherLocalRevenues 8600-8799 $26,184,264.20 $26,246,389.20 $26,326,847.55 TotalRevenues $247,159,819.10 $239,158,563.20 $235,342,580.01 Expenditures CertificatedSalaries 1000-1999 $111,803,524.72 $113,435,170.87 $115,091,291.71 ClassifiedSalaries 2000-2999 $33,141,341.87 $33,301,356.87 $33,462,171.96 EmployeeBenefits 3000-3999 $50,138,931.42 $52,282,769.29 $54,573,314.96 BooksandSupplies 4000-4999 $9,743,187.46 $9,748,298.74 $9,909,385.47 ServicesandOtherOperatingExpenditures 5000-5999 $25,944,097.88 $26,290,120.49 $26,972,368.39 CapitalOutlay 6000-6900 $741,252.90 $741,252.90 $741,252.90 OtherOutgo 7000-7299 $4,629,901.97 $4,629,901.97 $4,629,901.97 DirectSupport/IndirectCost 7300-7399 ($9,445,332.90) ($9,112,497.10) ($9,087,737.71) DebtService 7430-7439 $5,985,437.00 $5,985,437.00 $5,985,437.00 TotalExpenditures $232,682,342.32 $237,301,811.03 $242,277,386.65 Excess(Deficiency)ofRevenuesOverExpenditures $14,477,476.78 $1,856,752.17 ($6,934,806.64) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $6,112,244.55 $6,112,244.55 $6,112,244.55 InterfundTransfersOut 7600-7629 $1,052,545.00 $1,052,545.00 $1,052,545.00 AllOtherFinancingSources 8930-8979 $720,921.95 $720,921.95 $720,921.95 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 ($31,261,482.52) ($32,725,344.13) ($33,086,874.73) TotalOtherFinancingSources\Uses ($25,480,861.02) ($26,944,722.63) ($27,306,253.23) NetIncrease(Decrease)inFundBalance ($11,003,384.24) ($25,087,970.46) ($34,241,059.87) FundBalance BeginningFundBalance 9791 $19,585,682.00 $8,582,297.76 ($16,505,672.70) AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $19,585,682.00 $8,582,297.76 ($16,505,672.70) EndingFundBalance $8,582,297.76 ($16,505,672.70) ($50,746,732.57) ComponentsofEndingFundBalance ReservedBalances 9700 $0.00 $0.00 $0.00 RevolvingCash 9711 $150,000.00 $150,000.00 $150,000.00 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 $0.00 $0.00 $0.00 EconomicUncertaintiesPercentage 2.00% 2.00% 2.00% DesignatedforEconomicUncertainties 9770 $9,199,238.58 $8,784,386.44 $8,928,177.52 DesignatedfortheUnrealizedGainsofInvestmentsandCashinCountyTreasury 9775 $0.00 $0.00 $0.00 OtherDesigned 9780 $6,137,153.40 $6,137,153.40 $6,137,153.40 Undesignated/Unappropriated 9790 $0.00 $0.00 $0.00 NegativeShortfall 9790 ($6,904,094.22) ($31,577,212.54) ($65,962,063.49) Source Note Resource: 0000-Unrestricted StaffDevelopmentBuybackDaystransferfromresource7393ProfessionalDevelopmentBlockGrant. Object: 1101-PDBlockGrantOffset Resource: 0000-Unrestricted Reductiontoreflectstepandcolumnover2007-08actualexpenditures Object: 2392-FCMATreduction Resource: 0000-Unrestricted ChabotpaymenttowardCOP's.DistrictshouldresearchifthisamountshouldbeinFund56. Object: 8979-AllOtherFinancingSources Resource: 1100-Lottery:Unrestricted Calculatedat$109.5times44232ADAtakenfromCDE1stquarterpaymentfor08-09 Object: 8560-StateLotteryRevenue Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page11of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Revenues,Expenditures,andChangesintheFundBalance Name ObjectCode BaseYear Year1 Year2 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $10,153,582.93 $11,758,673.60 $13,623,146.92 FederalRevenues 8100-8299 $65,930,566.95 $50,838,520.10 $50,838,520.10 OtherStateRevenues 8300-8599 $98,739,125.93 $94,584,716.40 $95,030,090.05 OtherLocalRevenues 8600-8799 $10,360,989.84 $10,360,989.84 $10,360,989.84 TotalRevenues $185,184,265.65 $167,542,899.94 $169,852,746.91 Expenditures CertificatedSalaries 1000-1999 $58,176,711.15 $58,447,989.92 $59,241,433.27 ClassifiedSalaries 2000-2999 $29,572,424.58 $29,652,011.72 $29,801,143.35 EmployeeBenefits 3000-3999 $32,291,202.23 $33,462,769.62 $34,856,910.94 BooksandSupplies 4000-4999 $35,926,712.55 $17,104,430.20 $16,989,102.85 ServicesandOtherOperatingExpenditures 5000-5999 $59,119,304.24 $51,389,913.35 $51,410,037.95 CapitalOutlay 6000-6900 $52,476.00 $52,476.00 $49,700.00 OtherOutgo 7000-7299 $2,468,627.82 $2,468,627.82 $2,468,627.82 DirectSupport/IndirectCost 7300-7399 $6,525,800.81 $6,192,965.01 $6,168,205.62 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $224,133,259.38 $198,771,183.64 $200,985,161.80 Excess(Deficiency)ofRevenuesOverExpenditures ($38,948,993.73) ($31,228,283.70) ($31,132,414.89) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $2,093,782.32 $2,093,782.32 $2,093,782.32 InterfundTransfersOut 7600-7629 $2,093,782.32 $2,093,782.32 $2,093,782.32 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $31,261,482.52 $32,725,344.13 $33,086,874.73 TotalOtherFinancingSources\Uses $31,261,482.52 $32,725,344.13 $33,086,874.73 NetIncrease(Decrease)inFundBalance ($7,687,511.21) $1,497,060.43 $1,954,459.84 FundBalance BeginningFundBalance 9791 $22,011,557.02 $14,271,688.81 $15,768,749.24 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 ($52,357.00) $0.00 $0.00 AdjustedBeginningFundBalance $21,959,200.02 $14,271,688.81 $15,768,749.24 EndingFundBalance $14,271,688.81 $15,768,749.24 $17,723,209.08 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 $14,271,688.81 $15,768,749.24 $17,723,209.08 DesignatedforEconomicUncertainties 9770 $0.00 $0.00 $0.00 DesignatedfortheUnrealizedGainsofInvestmentsandCashinCountyTreasury 9775 $0.00 $0.00 $0.00 OtherDesigned 9780 $0.00 $0.00 $0.00 Undesignated/Unappropriated 9790 $0.00 $0.00 $0.00 NegativeShortfall 9790 $0.00 $0.00 $0.00 Source Note Resource: 2430-CommunityDaySchools TransferfromProfessionalDevelopmentBlockGrant(7373). Object: 1101-PDBlockGrantOffset Resource: 2430-CommunityDaySchools Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:947.78$.Forprojectyearssee Object: 4100-TextbooksandMaterials appliedAutobalancedRule. Resource: 2430-CommunityDaySchools Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:1,500.00$.Forprojectyearssee Object: 4200-BooksandReferenceMat'ls appliedAutobalancedRule. Resource: 2430-CommunityDaySchools Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:439,586.35$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 3010-NCLB-TitleI,PartA,BasicGrantsLowIncomeandNeglected Thisobjectwasusedforautobalancing(at1/27/2009).InitialValueis:540,595.22$.Forprojectyearssee Object: 4200-BooksandReferenceMat'ls appliedAutobalancedRule.Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis: 540,595.22$.ForprojectyearsseeappliedAutobalancedRule. Resource: 3010-NCLB-TitleI,PartA,BasicGrantsLowIncomeandNeglected Object: 4300-MaterialsandSupplies Resource: 3010-NCLB-TitleI,PartA,BasicGrantsLowIncomeandNeglected PriorYearCarryover. Object: 8291-PriorYearCarryover Resource: 3013-NCLB-TitleI,PartA,ProgramImprovementSAITCorrectiveActionPlans PriorYearCarryover. Object: 8291-PriorYearCarryover Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page12of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 Resource: 3025-NCLB-TitleIPartD,LocalDelinquentPrograms Object: 4200-BooksandReferenceMat'ls Resource: 3025-NCLB-TitleIPartD,LocalDelinquentPrograms Object: 4300-MaterialsandSupplies Resource: 3025-NCLB-TitleIPartD,LocalDelinquentPrograms PriorYearCarryover. Object: 8291-PriorYearCarryover Resource: 3030-NCLB-TitleIPartB,ReadingFirstProgram Fundingsourceended,prioryearcarryoveronly. Object: 8290-AllOtherFederalRevenue Resource: 3060-NCLB-TitleI,PartC,MigrantEd(RegularandSummerProgram) Currentyearrevenueadjustedto07/08level(estimate). Object: 8290-AllOtherFederalRevenue Resource: 3060-NCLB-TitleI,PartC,MigrantEd(RegularandSummerProgram) PriorYearCarryover. Object: 8291-PriorYearCarryover Resource: 3170-NCLB:TitleI,PartF,ComprehensiveSchoolReform(CSR) FundingSourceended,carryoverrevenueonly, Object: 8290-AllOtherFederalRevenue Resource: 3171-NCLB:TitleIProgramImprovement&SchoolChoice RevenueSourceended,prioryearcarryoveronly. Object: 8290-AllOtherFederalRevenue Resource: 3310-SpecialEd:IDEABasicLocalAssistanceEntitlement,PartB,Sec611 Increasedrevenuesby$84,003,perpostingontheCDEWebsite. (formerlyP Object: 8181-SpecialEducation—Entitlement Resource: 3315-SpecialEd:IDEAPreschoolGrants,PartB,Sec619 Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:4,570.60$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 3315-SpecialEd:IDEAPreschoolGrants,PartB,Sec619 Reducedrevenueby$1,323tomatchpostingbyCDEonWebsite. Object: 8182-SpecialEducation—DiscretionaryGrants Resource: 3320-SpecialEd:IDEAPreschoolLocalEntitlement,PartB,Sec611 Increasedrevenuesby$2,378basedonpostingontheCDEwebsite. Object: 8182-SpecialEducation—DiscretionaryGrants Resource: 3550-VocationalPrograms:Voc&ApplTechSecondaryIIC,Sec131(Carl Increasedrevenuesby$35,543perpostingontheCDEwebsite. PerkinsAct) Object: 8290-AllOtherFederalRevenue Resource: 3555-VocationalProgramsPostsecondaryandAdultIIC,Sec132(CarlPerkins Indirect@5% Act) Object: 7310-DirectSupport/IndirectCostsCharges Resource: 3710-NCLB:TitleIV,PartA,DrugFreeSchools PriorYearCarryover. Object: 8291-PriorYearCarryover Resource: 3715-NCLB:Drug-FreeSchools:ProgramDevelopment Revenuereceivedby1stInterim Object: 8290-AllOtherFederalRevenue Resource: 4035-NCLB:TitleII,PartA,TeacherQuality Increasedtherevenuesby$160,344bythedeferredrevenueadjustmentandtomatchthepostingonthe Object: 8290-AllOtherFederalRevenue CDEwebsite. Resource: 4035-NCLB:TitleII,PartA,TeacherQuality PriorYearCarryover. Object: 8291-PriorYearCarryover Resource: 4036-NCLB:TitleII,PartA,PrincipalTraining Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:77,325.35$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 4036-NCLB:TitleII,PartA,PrincipalTraining RevenueswereadjustedtopostingontheCDEwebsite. Object: 8290-AllOtherFederalRevenue Resource: 4036-NCLB:TitleII,PartA,PrincipalTraining PriorYearCarryover. Object: 8291-PriorYearCarryover Resource: 4045-NCLB:TitleII,PartD,EnhancingEducationThroughTechnology,Formula RevenuesadjustedtopostingontheCDEwebsite. Grants Object: 8290-AllOtherFederalRevenue Resource: 4045-NCLB:TitleII,PartD,EnhancingEducationThroughTechnology,Formula PriorYearCarryover. Grants Object: 8291-PriorYearCarryover Resource: 4046-NCLB:TitleII,PartD,EnhancingEducationThroughTechnology, RevenuewasadjustedtopostingontheCDEwebsite. CompetitiveGran Object: 8290-AllOtherFederalRevenue Resource: 4046-NCLB:TitleII,PartD,EnhancingEducationThroughTechnology, PriorYearCarryover. CompetitiveGran Object: 8291-PriorYearCarryover Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters Addedto08-09toreflectmorereasonableamountbasedon07-08actuals. Program Object: 3101-STRS,Certificated Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:39,379.53$.Forprojectyearssee Program appliedAutobalancedRule. Object: 4300-MaterialsandSupplies Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:7,100.00$.Forprojectyearssee Program appliedAutobalancedRule. Object: 4400-NoncapitalizedEquipment Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:825.00$.Forprojectyearssee Program appliedAutobalancedRule. Object: 5200-TravelandConferences Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:300.00$.Forprojectyearssee Program appliedAutobalancedRule. Object: 5300-DuesandMembership Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:10,700.00$.Forprojectyearssee Program appliedAutobalancedRule. Object: 5600-Rentals,Leases,Repairs,andNoncapitalizedImprovements Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:5,461,211.89$.Forprojectyearssee Program appliedAutobalancedRule. Object: 5800-Professional/ConsultingServicesandOperatingExpenditures Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters PriorYearCarryover. Program Object: 8289-PriorYearCarryover Resource: 4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCenters RevenuesadjustedtopostingsontheCDEwebsite. Program Object: 8290-AllOtherFederalRevenue Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page13of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 Resource: 4201-NCLB:TitleIII,ImmigrantEducationProgram Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:9,411.48$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 4201-NCLB:TitleIII,ImmigrantEducationProgram RevenueadjustedtoConAppEntitlementperdistrict. Object: 8290-AllOtherFederalRevenue Resource: 4201-NCLB:TitleIII,ImmigrantEducationProgram PriorYearCarryover. Object: 8291-PriorYearCarryover Resource: 4203-NCLB:TitleIII,LimitedEnglishProficiency(LEP)StudentProgram RevenuesadjustedtopostingonCDEWebsite. Object: 8290-AllOtherFederalRevenue Resource: 4203-NCLB:TitleIII,LimitedEnglishProficiency(LEP)StudentProgram PriorYearCarryover. Object: 8291-PriorYearCarryover Resource: 4216-RefugeeChildrenSupplementalAssistanceProgram RevenuesadjustedperCDEWebsite. Object: 8290-AllOtherFederalRevenue Resource: 4216-RefugeeChildrenSupplementalAssistanceProgram PriorYearRevenuecarryover. Object: 8291-PriorYearRevenes Resource: 5810-OtherFederal Addedto08-09toreflectactualsfor07-08 Object: 3202-PublicEmployees`RetirementSystem,classifiedpositions Resource: 5810-OtherFederal Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:4,535.00$.Forprojectyearssee Object: 4200-BooksandReferenceMat'ls appliedAutobalancedRule. Resource: 5810-OtherFederal Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:394,855.55$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 5810-OtherFederal Resource5817-$327,846Resource5810-$657,987Resource5832-$191,593(1-time)Resource5834 Object: 8290-AllOtherFederalRevenue -$100,000 Resource: 6020-CSIS:CaliforniaSchoolInformationService Fundingsourceended,carryoverrevenueonly. Object: 8590-AllOtherStateRevenue Resource: 6262-Pre-InternshipTeachingProgram(CTC) Dollarsreceivedin1stInterim,notinthedistrict'sbudget. Object: 8590-AllOtherStateRevenue Resource: 6263-ParaprofessionalTeacherTraining(CTC) Dollarsreceivedin1stInterim,butnotincludedinthedistrict'sbudget. Object: 8590-AllOtherStateRevenue Resource: 6275-TeacherRecruitmentandStudentSupport Fundingsourceended,carryoverrevenuesonly. Object: 8590-AllOtherStateRevenue Resource: 6286-EnglishLanguageAcquisitionProgram,TeacherTraining&Student Addedto08-09toreflect07-08actuals Assistance Object: 1000-Cert.Salaries Resource: 6286-EnglishLanguageAcquisitionProgram,TeacherTraining&Student Addedto08-09toreflect07-08actuals Assistance Object: 2200-ClassifiedSupportSalaries Resource: 6300-Lottery:InstructionalMaterials Calculatedat$11.50on44232ADAtakenfromCDE1stquarterpaymentof08-09 Object: 8560-StateLotteryRevenue Resource: 6310-School/LawEnforcement-Partnership:Mini-Grants Fundingsourceended,carryoverrevenuesonly. Object: 8590-AllOtherStateRevenue Resource: 6340-Parent/TeacherInvolvement:NellSotoProgram Addedto08-09toreflectactualsfrom07-08 Object: 1100-CertificatedTeachersSalaries Resource: 6340-Parent/TeacherInvolvement:NellSotoProgram Addedto08-09toreflect07-08actuals. Object: 2100-ClassifiedInstructionalSalaries Resource: 6340-Parent/TeacherInvolvement:NellSotoProgram Fundingsourceended,carryoverrevenuesonly. Object: 8590-AllOtherStateRevenue Resource: 6341-Parent/TeacherInvolvement:TeresaHughesFamily/SchoolPartnerships Revenuesreceivedby1stInterim,notincludedinthedistrict'sbudget. Object: 8590-AllOtherStateRevenue Resource: 6520-SpecialEducation-ProjectWorkability(97/98) Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:53,713.44$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 6520-SpecialEducation-ProjectWorkability(97/98) RevenuesadjustedtopostingontheCDEwebsite. Object: 8590-AllOtherStateRevenue Resource: 6530-SpecialEd-PreschoolLowIncidence(97/98) Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:4,870.50$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 6530-SpecialEd-PreschoolLowIncidence(97/98) Revenuesadjustedtoverifiedfundingsource. Object: 8590-AllOtherStateRevenue Resource: 6535-SE-PersonnelStaffDevelopment Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:10,998.00$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 6535-SE-PersonnelStaffDevelopment Revenueadjustedtoverifiedfundingsource. Object: 8590-AllOtherStateRevenue Resource: 6660-Tobacco-UsePreventionEducation:ElementaryGrades4-8 Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:3,500.00$.Forprojectyearssee Object: 4200-BooksandReferenceMat'ls appliedAutobalancedRule. Resource: 6660-Tobacco-UsePreventionEducation:ElementaryGrades4-8 Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:15,245.23$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 6660-Tobacco-UsePreventionEducation:ElementaryGrades4-8 PriorYearCarryover. Object: 8591-PriorYearCarryover Resource: 6670-Tobacco-UsePreventionEducation:HighSchoolCompetitiveGrants HSCompetitiveGrant-Ends6/30/10.CarryoverFundsOnly. Object: 8590-AllOtherStateRevenue Resource: 6760-ArtsandMusicBlockGrant ReducedrevenuestolistingpostedontheCDEwebsite. Object: 8590-AllOtherStateRevenue Resource: 7055-CAHSEEIntensiveInstructionandServices RevenuesadjustedtopostingontheCDEwebsite. Object: 8590-AllOtherStateRevenue Resource: 7090-EconomicImpactAid(EIA) FCMATreductiontobring2000'sinlinewithactual2007-08expendituresplusstepandcolumn Object: 2999-FCMATReduction Resource: 7140-Gifted&TalentedEducation(GATE) AdjustedtolistingonCDEwebsite. Object: 8311-OtherStateApportionments—CurrentYear Resource: 7156-InstructionalMaterialsRealignment,IMFRP(AB1781) Object: 4100-TextbooksandMaterials Resource: 7156-InstructionalMaterialsRealignment,IMFRP(AB1781) ApportionmentperCDEwebsiteposting. Object: 8590-AllOtherStateRevenue Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page14of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 Resource: 7220-PartnershipAcademiesProgram Thisobjectwasusedforautobalancing(at1/29/2009).InitialValueis:7,000.00$.Forprojectyearssee Object: 4100-TextbooksandMaterials appliedAutobalancedRule. Resource: 7220-PartnershipAcademiesProgram Thisobjectwasusedforautobalancing(at1/29/2009).InitialValueis:7,500.00$.Forprojectyearssee Object: 4200-BooksandReferenceMat'ls appliedAutobalancedRule. Resource: 7220-PartnershipAcademiesProgram Thisobjectwasusedforautobalancing(at1/29/2009).InitialValueis:875,665.74$.Forprojectyearssee Object: 4300-MaterialsandSupplies appliedAutobalancedRule. Resource: 7220-PartnershipAcademiesProgram 2008/09Awardperdistrict. Object: 8590-AllOtherStateRevenue Resource: 7220-PartnershipAcademiesProgram PriorYearRevenueoerCATform. Object: 8591-PriorYearRevenue Resource: 7258-HighPrioritySchoolsGrantsProgram Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:9,970.00$.Forprojectyearssee Object: 4100-TextbooksandMaterials appliedAutobalancedRule. Resource: 7258-HighPrioritySchoolsGrantsProgram Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:23,394.87$.Forprojectyearssee Object: 4200-BooksandReferenceMat'ls appliedAutobalancedRule. Resource: 7258-HighPrioritySchoolsGrantsProgram Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:1,616,943.85$.Forprojectyears Object: 4300-MaterialsandSupplies seeappliedAutobalancedRule. Resource: 7258-HighPrioritySchoolsGrantsProgram RevenuesadjustedtopostingontheCDEwebsite. Object: 8590-AllOtherStateRevenue Resource: 7258-HighPrioritySchoolsGrantsProgram PriorYearrevenuesforresource7255 Object: 8591-PriorYearRevenues Resource: 7294-StaffDevelopment:MathematicsandReading(AB466) 2008/09reimbursementclaim. Object: 8590-AllOtherStateRevenue Resource: 8150-Ongoing&MajorMaintenanceAccount(RMA:EducationCodeSection FCMATreductiontobring2000'sinlinewith2007-08expendituresplusstepandcolumn 17070.75) Object: 2999-FCMATReduction Resource: 8150-Ongoing&MajorMaintenanceAccount(RMA:EducationCodeSection $865,683.26addedto09-10and$1,212,301.48to10-11transferstocover08-09increaseinsalaryand 17070.75) benefits. Object: 8980-ContributionsfromUnrestrictedRevenues Resource: 3010-NCLB-TitleI,PartA,BasicGrantsLowIncomeandNeglected Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 3185-ProgramImprovement One-timeGrant-Currentyearonly. Object: 8100-8299-FederalRevenues Resource: 4035-NCLB:TitleII,PartA,TeacherQuality Thelargeamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnot Object: 5000-5999-ServicesandOtherOperatingExpenditures reflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedon pasthistory,thiswillprobablynothappen. Resource: 4046-NCLB:TitleII,PartD,EnhancingEducationThroughTechnology, Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin CompetitiveGran futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, Object: 4000-4999-BooksandSupplies thiswillprobablynothappen. Resource: 4046-NCLB:TitleII,PartD,EnhancingEducationThroughTechnology, Addedcontributionsin09-10and10-11astherewereonlysalaryandbenefitstoreduce. CompetitiveGran Object: 8980-8999-Contributions Resource: 4050-NCLB:TitleII,PartB,CAMathematicsandSciencePartnerships Fundingsourceended,carryoverrevenuesonly. Object: 8100-8299-FederalRevenues Resource: 4203-NCLB:TitleIII,LimitedEnglishProficiency(LEP)StudentProgram Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 5640-Medi-CalBillingOption Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 5000-5999-ServicesandOtherOperatingExpenditures futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7090-EconomicImpactAid(EIA) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7090-EconomicImpactAid(EIA) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 5000-5999-ServicesandOtherOperatingExpenditures futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7091-EconomicImpactAid:LimitedEnglish Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7091-EconomicImpactAid:LimitedEnglish Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 5000-5999-ServicesandOtherOperatingExpenditures futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7220-PartnershipAcademiesProgram Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7276-CertificatedStaffMentoringProgram AddedbasedoninformationonCDEwebsite Object: 8300-8599-OtherStateRevenues Resource: 7294-StaffDevelopment:MathematicsandReading(AB466) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 5000-5999-ServicesandOtherOperatingExpenditures futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7390-PupilRetentionBlockGrant Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7390-PupilRetentionBlockGrant Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 5000-5999-ServicesandOtherOperatingExpenditures futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7392-TeacherCredentialing Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7393-ProfessionalDevelopmentBlockGrant Changedfrom1100objecttoreflectreversecontribution Object: 8980-8999-Contributions Resource: 7394-TargetedInstructionalImprovementBlockGrant Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page15of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 Resource: 7395-SchoolandLibraryImprovementBlockGrant Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 7400-QualityEducationImprovementAct Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedin Object: 4000-4999-BooksandSupplies futureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbasedonpasthistory, thiswillprobablynothappen. Resource: 9010-OtherLocal FCMAThasbudgetednochangetolocalrevenueinfutureyearsasdetailwasnotavailabletobudget Object: 8600-8799-OtherLocalRevenues otherwise.Rarely,though,wouldlocalrevenueremainthesame,sothedistrictshouldworkhardto validatethisamountinfutureyears Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page16of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund UnrestrictedResourcesOnly Resource:0000-Unrestricted Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $193,541,432.93 $185,779,566.79 $181,994,826.48 FederalRevenues 8100-8299 $123,529.28 $123,529.28 $123,529.28 OtherStateRevenues 8300-8599 $7,303,112.72 $7,303,112.72 $7,317,449.62 OtherLocalRevenues 8600-8799 $26,184,264.20 $26,246,389.20 $26,326,847.55 TotalRevenues $227,152,339.13 $219,452,597.99 $215,762,652.93 Expenditures CertificatedSalaries 1000-1999 $97,975,219.43 $99,399,441.00 $100,845,025.89 (1) ClassifiedSalaries 2000-2999 $33,141,341.87 $33,301,356.87 $33,462,171.96 (2) EmployeeBenefits 3000-3999 $45,400,891.56 $47,318,778.09 $49,367,979.84 BooksandSupplies 4000-4999 $9,597,273.39 $9,602,308.12 $9,760,982.41 ServicesandOtherOperatingExpenditures 5000-5999 $25,944,097.88 $26,290,120.49 $26,972,368.39 CapitalOutlay 6000-6900 $741,252.90 $741,252.90 $741,252.90 OtherOutgo 7000-7299 $4,435,733.00 $4,435,733.00 $4,435,733.00 DirectSupport/IndirectCost 7300-7399 ($9,445,332.90) ($9,112,497.10) ($9,087,737.71) DebtService 7430-7439 $5,985,437.00 $5,985,437.00 $5,985,437.00 TotalExpenditures $213,775,914.13 $217,961,930.37 $222,483,213.68 Excess(Deficiency)ofRevenuesOverExpenditures $13,376,425.00 $1,490,667.62 ($6,720,560.75) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $6,112,244.55 $6,112,244.55 $6,112,244.55 InterfundTransfersOut 7600-7629 $1,052,545.00 $1,052,545.00 $1,052,545.00 AllOtherFinancingSources 8930-8979 $720,921.95 $720,921.95 $720,921.95 (3) AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 ($31,281,034.40) ($32,767,151.27) ($33,146,172.05) TotalOtherFinancingSources\Uses ($25,500,412.90) ($26,986,529.77) ($27,365,550.55) NetIncrease(Decrease)inFundBalance ($12,123,987.90) ($25,495,862.15) ($34,086,111.30) FundBalance BeginningFundBalance 9791 $19,585,682.00 $7,461,694.10 ($18,034,168.05) AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $19,585,682.00 $7,461,694.10 ($18,034,168.05) EndingFundBalance $7,461,694.10 ($18,034,168.05) ($52,120,279.35) Notes: (1) (1.1) Object1101:StaffDevelopmentBuybackDaystransferfromresource7393ProfessionalDevelopmentBlockGrant. (2) (2.1) Object2392:Reductiontoreflectstepandcolumnover2007-08actualexpenditures (3) (3.1) Object8979:ChabotpaymenttowardCOP's.DistrictshouldresearchifthisamountshouldbeinFund56. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page17of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund UnrestrictedResourcesOnly Resource:1100-Lottery:Unrestricted Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $4,931,543.97 $4,853,080.83 $4,804,478.43 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $4,931,543.97 $4,853,080.83 $4,804,478.43 Expenditures CertificatedSalaries 1000-1999 $3,335,636.74 $3,385,671.29 $3,436,456.36 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $1,104,774.25 $1,153,067.04 $1,204,542.64 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperatingExpenditures 5000-5999 $0.00 $0.00 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $88,139.97 $88,139.97 $88,139.97 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $4,528,550.96 $4,626,878.30 $4,729,138.97 Excess(Deficiency)ofRevenuesOverExpenditures $402,993.01 $226,202.53 $75,339.46 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 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $402,993.01 $226,202.53 $75,339.46 FundBalance BeginningFundBalance 9791 $0.00 $402,993.01 $629,195.54 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $402,993.01 $629,195.54 EndingFundBalance $402,993.01 $629,195.54 $704,535.00 Notes: (1) (1.1) Object8560:Calculatedat$109.5times44232ADAtakenfromCDE1stquarterpaymentfor08-09 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page18of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund UnrestrictedResourcesOnly Resource:1200-ClassSizeReduction,Grades9 Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $554,367.00 $546,106.93 $543,239.32 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $554,367.00 $546,106.93 $543,239.32 Expenditures CertificatedSalaries 1000-1999 $405,051.76 $411,127.54 $417,294.45 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $168,867.12 $176,786.53 $185,242.19 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $573,918.88 $587,914.07 $602,536.64 Excess(Deficiency)ofRevenuesOverExpenditures ($19,551.88) ($41,807.14) ($59,297.32) 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 $19,551.88 $41,807.14 $59,297.32 TotalOtherFinancingSources\Uses $19,551.88 $41,807.14 $59,297.32 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:2/16/20099:50AM Page19of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund UnrestrictedResourcesOnly Resource:1300-ClassSizeReductionOperations,GradesK-3 Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $14,521,569.00 $14,306,777.45 $14,232,209.33 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $14,521,569.00 $14,306,777.45 $14,232,209.33 Expenditures CertificatedSalaries 1000-1999 $10,087,616.79 $10,238,931.04 $10,392,515.01 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $3,464,398.49 $3,634,137.63 $3,815,550.29 BooksandSupplies 4000-4999 $145,914.07 $145,990.62 $148,403.06 ServicesandOtherOperatingExpenditures 5000-5999 $0.00 $0.00 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $106,029.00 $106,029.00 $106,029.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $13,803,958.35 $14,125,088.29 $14,462,497.36 Excess(Deficiency)ofRevenuesOverExpenditures $717,610.65 $181,689.16 ($230,288.03) 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 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $717,610.65 $181,689.16 ($230,288.03) FundBalance BeginningFundBalance 9791 $0.00 $717,610.65 $899,299.81 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $717,610.65 $899,299.81 EndingFundBalance $717,610.65 $899,299.81 $669,011.78 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page20of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:2430-CommunityDaySchools Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $221,091.18 $221,091.18 $221,091.18 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 $221,091.18 $221,091.18 $221,091.18 Expenditures CertificatedSalaries 1000-1999 $315,144.02 $319,792.37 $324,510.44 (1) ClassifiedSalaries 2000-2999 $9,500.00 $9,547.50 $9,595.24 EmployeeBenefits 3000-3999 $105,035.54 $108,856.31 $112,909.72 BooksandSupplies 4000-4999 $436,086.13 $427,482.04 $418,447.81 (2) ServicesandOtherOperatingExpenditures 5000-5999 $72,741.00 $72,828.47 $73,043.48 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 $938,506.69 $938,506.69 $938,506.69 Excess(Deficiency)ofRevenuesOverExpenditures ($717,415.51) ($717,415.51) ($717,415.51) 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 $717,415.51 $717,415.51 $717,415.51 TotalOtherFinancingSources\Uses $717,415.51 $717,415.51 $717,415.51 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 $0.00 Notes: (1) (1.1) Object1101:TransferfromProfessionalDevelopmentBlockGrant(7373). (2) (2.1) Object4100:Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:947.78$.ForprojectyearsseeappliedAutobalancedRule. (2.2) Object4200:Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:1,500.00$.ForprojectyearsseeappliedAutobalancedRule. (2.3) Object4300:Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:439,586.35$.ForprojectyearsseeappliedAutobalancedRule. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page21of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3010-NCLB-TitleI,PartA,BasicGrantsLowIncomeandNeglected Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $33,430,487.00 $25,554,229.00 $25,554,229.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $33,430,487.00 $25,554,229.00 $25,554,229.00 Expenditures CertificatedSalaries 1000-1999 $10,375,954.80 $10,500,198.80 $10,626,306.46 ClassifiedSalaries 2000-2999 $2,034,652.79 $2,043,936.61 $2,053,266.84 EmployeeBenefits 3000-3999 $3,525,708.54 $3,670,236.63 $3,824,738.80 BooksandSupplies 4000-4999 $6,637,087.08 $0.00 $0.00 (2) ServicesandOtherOperatingExpenditures 5000-5999 $8,566,507.79 $7,049,280.96 $6,759,340.89 CapitalOutlay 6000-6900 $1,000.00 $1,000.00 $1,000.00 OtherOutgo 7000-7299 $397,275.00 $397,275.00 $397,275.00 DirectSupport/IndirectCost 7300-7399 $1,892,301.00 $1,892,301.00 $1,892,301.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $33,430,487.00 $25,554,229.00 $25,554,228.99 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $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 $0.00 $0.01 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 $0.01 Notes: (1) (1.1) Object8291:PriorYearCarryover. (2) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbased onpasthistory,thiswillprobablynothappen. (2.1) Object4200:Thisobjectwasusedforautobalancing(at1/27/2009).InitialValueis:540,595.22$.ForprojectyearsseeappliedAutobalancedRule.Thisobjectwasusedforautobalancing(at 1/22/2009).InitialValueis:540,595.22$.ForprojectyearsseeappliedAutobalancedRule. (2.2) Object4300: Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page22of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3013-NCLB-TitleI,PartA,ProgramImprovementSAITCorrectiveActionPlans Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $138,900.00 $138,900.00 $138,900.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $138,900.00 $138,900.00 $138,900.00 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 ServicesandOtherOperatingExpenditures 5000-5999 $130,566.00 $130,566.00 $130,566.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $8,334.00 $8,334.00 $8,334.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $138,900.00 $138,900.00 $138,900.00 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) Object8291:PriorYearCarryover. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page23of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3025-NCLB-TitleIPartD,LocalDelinquentPrograms Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $65,704.00 $52,305.00 $52,305.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $65,704.00 $52,305.00 $52,305.00 Expenditures CertificatedSalaries 1000-1999 $12,060.00 $12,240.90 $12,424.51 ClassifiedSalaries 2000-2999 $13,000.00 $13,065.00 $13,130.32 EmployeeBenefits 3000-3999 $6,701.98 $6,747.73 $6,793.88 BooksandSupplies 4000-4999 $19,680.05 $5,765.66 $5,097.00 (2) ServicesandOtherOperatingExpenditures 5000-5999 $13,500.09 $13,729.59 $14,100.29 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $759.00 $759.00 $759.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $65,701.12 $52,307.88 $52,305.00 Excess(Deficiency)ofRevenuesOverExpenditures $2.88 ($2.88) $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 $2.88 ($2.88) $0.00 FundBalance BeginningFundBalance 9791 $0.00 $2.88 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $2.88 $0.00 EndingFundBalance $2.88 $0.00 $0.00 Notes: (1) (1.1) Object8291:PriorYearCarryover. (2) (2.1) Object4200: (2.2) Object4300: Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page24of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3030-NCLB-TitleIPartB,ReadingFirstProgram Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $328,105.00 $0.00 $0.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $328,105.00 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $128,075.94 $0.00 $0.00 ClassifiedSalaries 2000-2999 $42,977.51 $0.00 $0.00 EmployeeBenefits 3000-3999 $57,925.10 $0.00 $0.00 BooksandSupplies 4000-4999 $88,031.45 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $11,095.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $328,105.00 $0.00 $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 Notes: (1) (1.1) Object8290:Fundingsourceended,prioryearcarryoveronly. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page25of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3031-NCLB:TitleI,PartB,ReadingFirst,Spec.Educ.TeacherProf.DevelopmentPilotProg Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $643,500.00 $643,500.00 $643,500.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $643,500.00 $643,500.00 $643,500.00 Expenditures CertificatedSalaries 1000-1999 $495,977.50 $503,417.16 $510,968.42 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $125,000.00 $126,875.00 $128,778.13 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $22,522.50 $13,207.84 $3,753.45 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $643,500.00 $643,500.00 $643,500.00 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:2/16/20099:50AM Page26of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3060-NCLB-TitleI,PartC,MigrantEd(RegularandSummerProgram) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $182,089.00 $157,965.00 $157,965.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $182,089.00 $157,965.00 $157,965.00 Expenditures CertificatedSalaries 1000-1999 $57,358.62 $57,506.99 $57,657.58 ClassifiedSalaries 2000-2999 $58,967.76 $59,232.60 $59,498.76 EmployeeBenefits 3000-3999 $29,702.98 $29,938.30 $30,184.54 BooksandSupplies 4000-4999 $14,162.64 $352.10 $0.00 ServicesandOtherOperatingExpenditures 5000-5999 $10,962.00 $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 $10,935.00 $10,935.00 $10,935.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $182,089.00 $157,964.99 $158,275.88 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.01 ($310.88) 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 $310.89 TotalOtherFinancingSources\Uses $0.00 $0.00 $310.89 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) (1.1) Object8290:Currentyearrevenueadjustedto07/08level(estimate). (1.2) Object8291:PriorYearCarryover. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page27of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3170-NCLB:TitleI,PartF,ComprehensiveSchoolReform(CSR) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $60,121.29 $0.00 $0.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $60,121.29 $0.00 $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 $60,121.29 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $60,121.29 $0.00 $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 Notes: (1) (1.1) Object8290:FundingSourceended,carryoverrevenueonly, Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page28of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3171-NCLB:TitleIProgramImprovement&SchoolChoice Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $12,434.07 $0.00 $0.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $12,434.07 $0.00 $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 $12,434.07 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $12,434.07 $0.00 $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 Notes: (1) (1.1) Object8290:RevenueSourceended,prioryearcarryoveronly. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page29of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3185-ProgramImprovement Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $2,850,000.00 $0.00 $0.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $2,850,000.00 $0.00 $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 $2,688,679.00 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $161,321.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $2,850,000.00 $0.00 $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 Notes: (1) One-timeGrant-Currentyearonly. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page30of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3310-SpecialEd:IDEABasicLocalAssistanceEntitlement,PartB,Sec611(formerlyP Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $8,416,825.00 $8,416,825.00 $8,416,825.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $8,416,825.00 $8,416,825.00 $8,416,825.00 Expenditures CertificatedSalaries 1000-1999 $4,666,679.00 $4,734,537.01 $4,803,412.89 ClassifiedSalaries 2000-2999 $1,249,715.97 $1,255,872.01 $1,262,058.83 EmployeeBenefits 3000-3999 $1,970,593.54 $2,056,731.19 $2,148,788.90 BooksandSupplies 4000-4999 $272,852.27 $108,677.33 $0.00 ServicesandOtherOperatingExpenditures 5000-5999 $256,984.22 $261,007.46 $202,564.38 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 $8,416,825.00 $8,416,825.00 $8,416,825.00 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) Object8181:Increasedrevenuesby$84,003,perpostingontheCDEWebsite. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page31of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3315-SpecialEd:IDEAPreschoolGrants,PartB,Sec619 Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $257,597.00 $257,597.00 $257,597.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $257,597.00 $257,597.00 $257,597.00 Expenditures CertificatedSalaries 1000-1999 $180,970.72 $183,685.28 $186,440.56 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $73,378.68 $77,247.11 $81,388.06 BooksandSupplies 4000-4999 $3,247.60 $0.00 $0.00 (2) ServicesandOtherOperatingExpenditures 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 $257,597.00 $260,932.39 $267,828.62 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 ($3,335.39) ($10,231.62) 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 $3,335.39 $10,231.62 TotalOtherFinancingSources\Uses $0.00 $3,335.39 $10,231.62 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) Object8182:Reducedrevenueby$1,323tomatchpostingbyCDEonWebsite. (2) (2.1) Object4300:Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:4,570.60$.ForprojectyearsseeappliedAutobalancedRule. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page32of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3320-SpecialEd:IDEAPreschoolLocalEntitlement,PartB,Sec611 Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $463,501.00 $463,501.00 $463,501.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $463,501.00 $463,501.00 $463,501.00 Expenditures CertificatedSalaries 1000-1999 $231,641.66 $235,116.28 $238,643.02 ClassifiedSalaries 2000-2999 $30,196.76 $30,347.74 $30,499.48 EmployeeBenefits 3000-3999 $75,006.18 $77,563.94 $80,276.82 BooksandSupplies 4000-4999 $119,656.40 $113,363.93 $106,786.91 ServicesandOtherOperatingExpenditures 5000-5999 $7,000.00 $7,109.11 $7,294.77 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 $463,501.00 $463,501.00 $463,501.00 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) Object8182:Increasedrevenuesby$2,378basedonpostingontheCDEwebsite. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page33of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3385-SpecialEd:IDEAEarlyInterventionGrants Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $205,411.00 $205,411.00 $205,411.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $205,411.00 $205,411.00 $205,411.00 Expenditures CertificatedSalaries 1000-1999 $85,555.82 $86,839.16 $88,141.75 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $38,627.47 $40,822.64 $43,175.99 BooksandSupplies 4000-4999 $81,227.71 $77,749.20 $74,093.26 ServicesandOtherOperatingExpenditures 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 $205,411.00 $205,411.00 $205,411.00 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:2/16/20099:50AM Page34of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3410-DepartmentofRehab:WorkabilityII,TransitionPartnership Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $292,394.00 $292,394.00 $292,394.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $292,394.00 $292,394.00 $292,394.00 Expenditures CertificatedSalaries 1000-1999 $77,604.04 $78,768.10 $79,949.62 ClassifiedSalaries 2000-2999 $118,737.88 $119,331.57 $119,928.22 EmployeeBenefits 3000-3999 $56,140.96 $57,282.87 $58,489.43 BooksandSupplies 4000-4999 $14,993.12 $11,959.63 $8,758.75 ServicesandOtherOperatingExpenditures 5000-5999 $8,367.00 $8,500.83 $8,716.98 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $16,551.00 $16,551.00 $16,551.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $292,394.00 $292,394.00 $292,394.00 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:2/16/20099:50AM Page35of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3550-VocationalPrograms:Voc&ApplTechSecondaryIIC,Sec131(CarlPerkinsAct) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $709,832.00 $709,832.00 $709,832.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $709,832.00 $709,832.00 $709,832.00 Expenditures CertificatedSalaries 1000-1999 $207,060.43 $209,333.84 $211,641.35 ClassifiedSalaries 2000-2999 $56,729.69 $56,988.71 $57,249.03 EmployeeBenefits 3000-3999 $102,501.24 $106,282.63 $110,321.37 BooksandSupplies 4000-4999 $259,826.19 $252,794.17 $244,902.06 ServicesandOtherOperatingExpenditures 5000-5999 $50,000.00 $50,718.20 $52,003.74 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $33,714.45 $33,714.45 $33,714.45 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $709,832.00 $709,832.00 $709,832.00 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:Increasedrevenuesby$35,543perpostingontheCDEwebsite. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page36of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3555-VocationalProgramsPostsecondaryandAdultIIC,Sec132(CarlPerkinsAct) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 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 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 (1) DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $0.00 $0.00 $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 Notes: (1) (1.1) Object7310:Indirect@5% Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page37of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3710-NCLB:TitleIV,PartA,DrugFreeSchools Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $497,071.00 $327,000.00 $327,000.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $497,071.00 $327,000.00 $327,000.00 Expenditures CertificatedSalaries 1000-1999 $71,954.94 $72,134.26 $72,316.27 ClassifiedSalaries 2000-2999 $176,298.78 $177,166.69 $178,038.93 EmployeeBenefits 3000-3999 $78,087.64 $80,196.90 $82,452.93 BooksandSupplies 4000-4999 $97,575.64 $7,391.54 $0.00 ServicesandOtherOperatingExpenditures 5000-5999 $5,800.00 $5,898.60 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $25,783.00 $25,783.00 $25,783.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $455,500.00 $368,570.99 $358,591.13 Excess(Deficiency)ofRevenuesOverExpenditures $41,571.00 ($41,570.99) ($31,591.13) 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 $31,591.13 TotalOtherFinancingSources\Uses $0.00 $0.00 $31,591.13 NetIncrease(Decrease)inFundBalance $41,571.00 ($41,570.99) $0.00 FundBalance BeginningFundBalance 9791 $0.00 $41,571.00 $0.01 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $41,571.00 $0.01 EndingFundBalance $41,571.00 $0.01 $0.01 Notes: (1) (1.1) Object8291:PriorYearCarryover. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page38of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3715-NCLB:Drug-FreeSchools:ProgramDevelopment Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $5,000.00 $0.00 $0.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $5,000.00 $0.00 $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 ServicesandOtherOperatingExpenditures 5000-5999 $5,000.00 $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 $5,000.00 $0.00 $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 Notes: (1) (1.1) Object8290:Revenuereceivedby1stInterim Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page39of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4035-NCLB:TitleII,PartA,TeacherQuality Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $6,071,764.00 $4,533,411.00 $4,533,411.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $6,071,764.00 $4,533,411.00 $4,533,411.00 Expenditures CertificatedSalaries 1000-1999 $2,725,209.74 $2,748,543.02 $2,772,226.29 ClassifiedSalaries 2000-2999 $29,055.28 $29,190.56 $29,326.51 EmployeeBenefits 3000-3999 $640,142.45 $660,213.10 $681,612.15 BooksandSupplies 4000-4999 $537,835.67 $538,117.81 $547,009.99 ServicesandOtherOperatingExpenditures 5000-5999 $1,716,858.86 $134,684.51 $80,574.06 (2) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $88,053.00 $88,053.00 $88,053.00 DirectSupport/IndirectCost 7300-7399 $334,609.00 $334,609.00 $334,609.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $6,071,764.00 $4,533,411.00 $4,533,411.00 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:Increasedtherevenuesby$160,344bythedeferredrevenueadjustmentandtomatchthepostingontheCDEwebsite. (1.2) Object8291:PriorYearCarryover. (2) Thelargeamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthat basedonpasthistory,thiswillprobablynothappen. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page40of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4036-NCLB:TitleII,PartA,PrincipalTraining Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $81,964.00 $45,000.00 $45,000.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $81,964.00 $45,000.00 $45,000.00 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 $77,325.00 $40,361.00 $40,361.00 (2) ServicesandOtherOperatingExpenditures 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 $4,639.00 $4,639.00 $4,639.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $81,964.00 $45,000.00 $45,000.00 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 $0.00 Notes: (1) (1.1) Object8290:RevenueswereadjustedtopostingontheCDEwebsite. (1.2) Object8291:PriorYearCarryover. (2) (2.1) Object4300:Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:77,325.35$.ForprojectyearsseeappliedAutobalancedRule. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page41of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4045-NCLB:TitleII,PartD,EnhancingEducationThroughTechnology,FormulaGrants Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $254,897.00 $247,190.00 $247,190.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $254,897.00 $247,190.00 $247,190.00 Expenditures CertificatedSalaries 1000-1999 $193,881.54 $196,789.76 $199,741.61 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $63,743.46 $66,627.00 $69,703.16 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $1,065.93 $1,065.93 $1,065.93 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $258,690.93 $264,482.69 $270,510.70 Excess(Deficiency)ofRevenuesOverExpenditures ($3,793.93) ($17,292.69) ($23,320.70) 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 $3,793.93 $17,292.69 $23,320.70 TotalOtherFinancingSources\Uses $3,793.93 $17,292.69 $23,320.70 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:RevenuesadjustedtopostingontheCDEwebsite. (1.2) Object8291:PriorYearCarryover. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page42of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4046-NCLB:TitleII,PartD,EnhancingEducationThroughTechnology,CompetitiveGran Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $506,031.60 $174,150.00 $174,150.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $506,031.60 $174,150.00 $174,150.00 Expenditures CertificatedSalaries 1000-1999 $129,010.00 $132,460.30 $136,014.11 ClassifiedSalaries 2000-2999 $4,000.00 $4,000.00 $4,000.00 EmployeeBenefits 3000-3999 $37,433.84 $41,462.09 $46,037.36 BooksandSupplies 4000-4999 $58,124.76 $0.00 $0.00 (2) ServicesandOtherOperatingExpenditures 5000-5999 $248,819.00 $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 $28,644.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $506,031.60 $177,922.39 $186,051.47 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 ($3,772.39) ($11,901.47) 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 $3,772.39 $11,901.47 (3) TotalOtherFinancingSources\Uses $0.00 $3,772.39 $11,901.47 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:RevenuewasadjustedtopostingontheCDEwebsite. (1.2) Object8291:PriorYearCarryover. (2) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbased onpasthistory,thiswillprobablynothappen. (3) Addedcontributionsin09-10and10-11astherewereonlysalaryandbenefitstoreduce. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page43of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4050-NCLB:TitleII,PartB,CAMathematicsandSciencePartnerships Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $17,467.00 $0.00 $0.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $17,467.00 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $34,970.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $4,022.88 $0.00 $0.00 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $38,992.88 $0.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures ($21,525.88) $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 $21,525.88 $0.00 $0.00 TotalOtherFinancingSources\Uses $21,525.88 $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) Fundingsourceended,carryoverrevenuesonly. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page44of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4124-NCLB:TitleIV,PartB,21stCenturyCommunityLearningCentersProgram Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $6,463,312.89 $5,019,175.00 $5,019,175.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $6,463,312.89 $5,019,175.00 $5,019,175.00 Expenditures CertificatedSalaries 1000-1999 $245,608.00 $249,292.12 $253,031.50 ClassifiedSalaries 2000-2999 $301,466.00 $302,394.60 $303,327.84 EmployeeBenefits 3000-3999 $114,337.00 $115,854.55 $117,404.65 (2) BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 (3) ServicesandOtherOperatingExpenditures 5000-5999 $4,594,303.76 $3,147,620.09 $3,144,219.42 (4) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $307,598.24 $307,598.24 $307,598.24 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $5,563,313.00 $4,122,759.60 $4,125,581.65 Excess(Deficiency)ofRevenuesOverExpenditures $899,999.89 $896,415.40 $893,593.35 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 $899,999.89 $896,415.40 $893,593.35 FundBalance BeginningFundBalance 9791 $0.00 $899,999.89 $1,796,415.29 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $899,999.89 $1,796,415.29 EndingFundBalance $899,999.89 $1,796,415.29 $2,690,008.64 Notes: (1) (1.1) Object8289:PriorYearCarryover. (1.2) Object8290:RevenuesadjustedtopostingsontheCDEwebsite. (2) (2.1) Object3101:Addedto08-09toreflectmorereasonableamountbasedon07-08actuals. (3) (3.1) Object4300:Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:39,379.53$.ForprojectyearsseeappliedAutobalancedRule. (3.2) Object4400:Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:7,100.00$.ForprojectyearsseeappliedAutobalancedRule. (4) (4.1) Object5200:Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:825.00$.ForprojectyearsseeappliedAutobalancedRule. (4.2) Object5300:Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:300.00$.ForprojectyearsseeappliedAutobalancedRule. (4.3) Object5600:Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:10,700.00$.ForprojectyearsseeappliedAutobalancedRule. (4.4) Object5800:Thisobjectwasusedforautobalancing(at1/30/2009).InitialValueis:5,461,211.89$.ForprojectyearsseeappliedAutobalancedRule. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page45of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4201-NCLB:TitleIII,ImmigrantEducationProgram Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $149,287.00 $98,895.00 $98,895.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $149,287.00 $98,895.00 $98,895.00 Expenditures CertificatedSalaries 1000-1999 $49,864.11 $50,446.17 $51,036.96 ClassifiedSalaries 2000-2999 $115,369.27 $115,946.12 $116,525.85 EmployeeBenefits 3000-3999 $43,108.39 $44,068.37 $45,088.08 BooksandSupplies 4000-4999 $7,394.23 $0.00 $0.00 (2) ServicesandOtherOperatingExpenditures 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 $13,066.00 $13,066.00 $13,066.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $228,802.00 $223,526.66 $225,716.89 Excess(Deficiency)ofRevenuesOverExpenditures ($79,515.00) ($124,631.66) ($126,821.89) 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 $79,515.00 $124,631.66 $126,821.89 TotalOtherFinancingSources\Uses $79,515.00 $124,631.66 $126,821.89 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 $0.00 Notes: (1) (1.1) Object8290:RevenueadjustedtoConAppEntitlementperdistrict. (1.2) Object8291:PriorYearCarryover. (2) (2.1) Object4300:Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:9,411.48$.ForprojectyearsseeappliedAutobalancedRule. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page46of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4203-NCLB:TitleIII,LimitedEnglishProficiency(LEP)StudentProgram Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $1,315,121.00 $1,050,795.00 $1,050,795.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $1,315,121.00 $1,050,795.00 $1,050,795.00 Expenditures CertificatedSalaries 1000-1999 $202,686.83 $205,689.63 $208,737.48 ClassifiedSalaries 2000-2999 $451,513.21 $453,770.77 $456,039.63 EmployeeBenefits 3000-3999 $269,397.19 $280,412.55 $292,213.65 BooksandSupplies 4000-4999 $280,744.77 $0.00 $0.00 (2) ServicesandOtherOperatingExpenditures 5000-5999 $60,500.00 $60,643.05 $43,525.24 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $24,536.00 $24,536.00 $24,536.00 DirectSupport/IndirectCost 7300-7399 $25,743.00 $25,743.00 $25,743.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $1,315,121.00 $1,050,795.00 $1,050,795.00 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:RevenuesadjustedtopostingonCDEWebsite. (1.2) Object8291:PriorYearCarryover. (2) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbased onpasthistory,thiswillprobablynothappen. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page47of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4216-RefugeeChildrenSupplementalAssistanceProgram Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $226,206.00 $164,900.00 $164,900.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $226,206.00 $164,900.00 $164,900.00 Expenditures CertificatedSalaries 1000-1999 $23,911.26 $24,236.16 $24,565.94 ClassifiedSalaries 2000-2999 $31,214.42 $31,362.81 $31,511.94 EmployeeBenefits 3000-3999 $11,856.32 $12,249.40 $12,668.53 BooksandSupplies 4000-4999 $87,441.00 $24,292.83 $21,818.64 ServicesandOtherOperatingExpenditures 5000-5999 $59,400.00 $60,375.80 $61,951.95 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $12,383.00 $12,383.00 $12,383.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $226,206.00 $164,900.00 $164,900.00 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:RevenuesadjustedperCDEWebsite. (1.2) Object8291:PriorYearRevenuecarryover. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page48of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4510-IndianEducation Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $47,550.00 $47,550.00 $47,550.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $47,550.00 $47,550.00 $47,550.00 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 ServicesandOtherOperatingExpenditures 5000-5999 $44,858.00 $44,858.00 $44,858.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $2,692.00 $2,692.00 $2,692.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $47,550.00 $47,550.00 $47,550.00 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:2/16/20099:50AM Page49of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:5630-NCLB:TitleX,Mckinney-VentoHomelessAssistanceGrants Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $145,000.00 $145,000.00 $145,000.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $145,000.00 $145,000.00 $145,000.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $3,000.00 $3,000.00 $3,000.00 EmployeeBenefits 3000-3999 $445.50 $445.50 $445.50 BooksandSupplies 4000-4999 $98,846.50 $98,260.00 $97,312.66 ServicesandOtherOperatingExpenditures 5000-5999 $34,500.00 $35,086.50 $36,033.84 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $8,208.00 $8,208.00 $8,208.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $145,000.00 $145,000.00 $145,000.00 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:2/16/20099:50AM Page50of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:5640-Medi-CalBillingOption Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $587,962.10 $587,962.10 $587,962.10 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $587,962.10 $587,962.10 $587,962.10 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $175,888.55 $176,767.99 $177,651.83 EmployeeBenefits 3000-3999 $89,577.55 $92,459.57 $95,544.61 BooksandSupplies 4000-4999 $4,968.00 $0.00 $0.00 ServicesandOtherOperatingExpenditures 5000-5999 $656,445.00 $263,121.54 $259,152.66 (1) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $55,613.00 $55,613.00 $55,613.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $982,492.10 $587,962.10 $587,962.10 Excess(Deficiency)ofRevenuesOverExpenditures ($394,530.00) $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 ($394,530.00) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $394,530.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $394,530.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbased onpasthistory,thiswillprobablynothappen. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page51of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:5810-OtherFederal Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $1,505,033.00 $1,505,033.00 $1,505,033.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $1,505,033.00 $1,505,033.00 $1,505,033.00 Expenditures CertificatedSalaries 1000-1999 $163,789.00 $164,989.00 $166,207.00 ClassifiedSalaries 2000-2999 $35,405.56 $35,582.59 $35,760.50 EmployeeBenefits 3000-3999 $63,016.05 $63,805.19 $64,632.03 (2) BooksandSupplies 4000-4999 $195,947.35 $0.00 $0.00 (3) ServicesandOtherOperatingExpenditures 5000-5999 $796,094.00 $759,189.64 $756,518.21 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $62,026.58 $62,026.58 $62,026.58 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $1,316,278.54 $1,085,593.00 $1,085,144.32 Excess(Deficiency)ofRevenuesOverExpenditures $188,754.46 $419,440.00 $419,888.68 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 $188,754.46 $419,440.00 $419,888.68 FundBalance BeginningFundBalance 9791 $38,852.54 $175,250.00 $594,690.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 ($52,357.00) $0.00 $0.00 AdjustedBeginningFundBalance ($13,504.46) $175,250.00 $594,690.00 EndingFundBalance $175,250.00 $594,690.00 $1,014,578.68 Notes: (1) (1.1) Object8290:Resource5817-$327,846Resource5810-$657,987Resource5832-$191,593(1-time)Resource5834-$100,000 (2) (2.1) Object3202:Addedto08-09toreflectactualsfor07-08 (3) (3.1) Object4200:Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:4,535.00$.ForprojectyearsseeappliedAutobalancedRule. (3.2) Object4300:Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:394,855.55$.ForprojectyearsseeappliedAutobalancedRule. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page52of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6010-After-SchoolLearning&SafeNeighborhoodPartnerships Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $9,111,944.00 $9,111,944.00 $9,157,503.72 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $9,111,944.00 $9,111,944.00 $9,157,503.72 Expenditures CertificatedSalaries 1000-1999 $449,517.76 $456,260.53 $463,104.44 ClassifiedSalaries 2000-2999 $660,076.47 $662,513.19 $664,962.08 EmployeeBenefits 3000-3999 $295,315.36 $304,329.22 $313,964.25 BooksandSupplies 4000-4999 $177,364.13 $40,453.12 $0.00 ServicesandOtherOperatingExpenditures 5000-5999 $7,095,768.18 $7,214,485.84 $7,281,570.85 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $433,902.10 $433,902.10 $433,902.10 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $9,111,944.00 $9,111,944.00 $9,157,503.72 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:2/16/20099:50AM Page53of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6020-CSIS:CaliforniaSchoolInformationService Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $178,662.33 $0.00 $0.00 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $178,662.33 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $13,075.21 $0.00 $0.00 EmployeeBenefits 3000-3999 $2,000.00 $0.00 $0.00 BooksandSupplies 4000-4999 $67,210.36 $0.00 $0.00 ServicesandOtherOperatingExpenditures 5000-5999 $96,376.76 $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 $178,662.33 $0.00 $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 Notes: (1) (1.1) Object8590:Fundingsourceended,carryoverrevenueonly. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page54of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6030-CharterSchoolsFacilitiesLease Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $63,938.00 $63,938.00 $63,938.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $63,938.00 $63,938.00 $63,938.00 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 ServicesandOtherOperatingExpenditures 5000-5999 $0.00 $0.00 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $63,938.00 $63,938.00 $63,938.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $63,938.00 $63,938.00 $63,938.00 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:2/16/20099:50AM Page55of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6240-HealthyStart:PlanningGrantsandOperationalGrants Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 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 $50,000.00 $50,250.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $50,000.00 $50,000.00 $50,250.00 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 $47,170.00 $47,170.00 $47,420.00 ServicesandOtherOperatingExpenditures 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 $2,830.00 $2,830.00 $2,830.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $50,000.00 $50,000.00 $50,250.00 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:2/16/20099:50AM Page56of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6250-EarlyMentalHealthInitiative(EMHI)(DepartmentofMentalHealth) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $3,045.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $3,045.00 $0.00 $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 $3,045.00 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $3,045.00 $0.00 $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:2/16/20099:50AM Page57of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6260-AlternativeCertificationProgramforInternTeachers(CCTC) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $562,500.00 $562,500.00 $565,312.50 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $562,500.00 $562,500.00 $565,312.50 Expenditures CertificatedSalaries 1000-1999 $124,154.19 $125,866.51 $127,604.51 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $46,778.06 $49,200.12 $51,793.60 BooksandSupplies 4000-4999 $187,441.00 $180,399.92 $174,178.10 ServicesandOtherOperatingExpenditures 5000-5999 $172,286.75 $175,193.45 $179,896.29 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $31,840.00 $31,840.00 $31,840.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $562,500.00 $562,500.00 $565,312.50 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:2/16/20099:50AM Page58of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6262-Pre-InternshipTeachingProgram(CTC) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $565,553.00 $565,553.00 $568,380.76 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $565,553.00 $565,553.00 $568,380.76 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 ServicesandOtherOperatingExpenditures 5000-5999 $565,553.00 $565,553.00 $568,380.76 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 $565,553.00 $565,553.00 $568,380.76 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) Object8590:Dollarsreceivedin1stInterim,notinthedistrict'sbudget. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page59of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6263-ParaprofessionalTeacherTraining(CTC) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $40,739.00 $40,739.00 $40,942.70 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $40,739.00 $40,739.00 $40,942.70 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 ServicesandOtherOperatingExpenditures 5000-5999 $40,739.00 $40,739.00 $40,942.70 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 $40,739.00 $40,739.00 $40,942.70 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) Object8590:Dollarsreceivedin1stInterim,butnotincludedinthedistrict'sbudget. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page60of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6267-NationalBoardCertificationTeacherIncentiveGrant Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $120,000.00 $120,000.00 $120,600.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $120,000.00 $120,000.00 $120,600.00 Expenditures CertificatedSalaries 1000-1999 $107,000.00 $107,000.00 $107,000.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $13,000.00 $13,000.00 $13,000.00 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $120,000.00 $120,000.00 $120,000.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $600.00 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 $600.00 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 $600.00 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page61of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6275-TeacherRecruitmentandStudentSupport Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $671,005.49 $0.00 $0.00 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $671,005.49 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $81,584.19 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $25,069.81 $0.00 $0.00 BooksandSupplies 4000-4999 $159,370.49 $0.00 $0.00 ServicesandOtherOperatingExpenditures 5000-5999 $367,000.00 $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 $37,981.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $671,005.49 $0.00 $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 Notes: (1) (1.1) Object8590:Fundingsourceended,carryoverrevenuesonly. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page62of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6286-EnglishLanguageAcquisitionProgram,TeacherTraining&StudentAssistance Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $425,595.00 $425,595.00 $427,722.98 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $425,595.00 $425,595.00 $427,722.98 Expenditures CertificatedSalaries 1000-1999 $13,000.00 $13,195.00 $13,392.92 (1) ClassifiedSalaries 2000-2999 $26,000.00 $26,130.00 $26,260.65 (2) EmployeeBenefits 3000-3999 $8,000.00 $8,120.00 $8,241.80 BooksandSupplies 4000-4999 $246,181.18 $246,310.33 $250,380.51 ServicesandOtherOperatingExpenditures 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 $34,973.30 $34,973.30 $34,973.30 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $328,154.48 $328,728.63 $333,249.18 Excess(Deficiency)ofRevenuesOverExpenditures $97,440.52 $96,866.37 $94,473.80 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 $97,440.52 $96,866.37 $94,473.80 FundBalance BeginningFundBalance 9791 $281,154.46 $378,594.98 $475,461.35 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $281,154.46 $378,594.98 $475,461.35 EndingFundBalance $378,594.98 $475,461.35 $569,935.15 Notes: (1) (1.1) Object1000:Addedto08-09toreflect07-08actuals (2) (2.1) Object2200:Addedto08-09toreflect07-08actuals Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page63of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6300-Lottery:InstructionalMaterials Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $521,146.82 $512,906.40 $507,802.04 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $521,146.82 $512,906.40 $507,802.04 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 $1,048,065.93 $500,427.58 $495,323.22 ServicesandOtherOperatingExpenditures 5000-5999 $0.00 $0.00 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $12,478.82 $12,478.82 $12,478.82 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $1,060,544.75 $512,906.40 $507,802.04 Excess(Deficiency)ofRevenuesOverExpenditures ($539,397.93) $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 ($539,397.93) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $539,397.93 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $539,397.93 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object8560:Calculatedat$11.50on44232ADAtakenfromCDE1stquarterpaymentof08-09 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page64of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6310-School/LawEnforcement-Partnership:Mini-Grants Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $3,185.81 $0.00 $0.00 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $3,185.81 $0.00 $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 $3,005.81 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $180.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $3,185.81 $0.00 $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 Notes: (1) (1.1) Object8590:Fundingsourceended,carryoverrevenuesonly. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page65of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6340-Parent/TeacherInvolvement:NellSotoProgram Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $116,889.73 $0.00 $0.00 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $116,889.73 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $69,547.70 $0.00 $0.00 (2) ClassifiedSalaries 2000-2999 $9,000.00 $0.00 $0.00 (3) EmployeeBenefits 3000-3999 $12,000.00 $0.00 $0.00 BooksandSupplies 4000-4999 $20,568.13 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $5,773.90 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $116,889.73 $0.00 $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 Notes: (1) (1.1) Object8590:Fundingsourceended,carryoverrevenuesonly. (2) (2.1) Object1100:Addedto08-09toreflectactualsfrom07-08 (3) (3.1) Object2100:Addedto08-09toreflect07-08actuals. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page66of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6341-Parent/TeacherInvolvement:TeresaHughesFamily/SchoolPartnerships Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $19,464.00 $19,464.00 $0.00 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $19,464.00 $19,464.00 $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 ServicesandOtherOperatingExpenditures 5000-5999 $19,464.00 $19,464.00 $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 $19,464.00 $19,464.00 $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 Notes: (1) (1.1) Object8590:Revenuesreceivedby1stInterim,notincludedinthedistrict'sbudget. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page67of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6350-ROC/PApportionment Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $2,090,547.00 $2,090,547.00 $2,100,999.73 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $2,090,547.00 $2,090,547.00 $2,100,999.73 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 ServicesandOtherOperatingExpenditures 5000-5999 $0.00 $0.00 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $1,882,347.00 $1,882,347.00 $1,882,347.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $1,882,347.00 $1,882,347.00 $1,882,347.00 Excess(Deficiency)ofRevenuesOverExpenditures $208,200.00 $208,200.00 $218,652.73 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 $41,526.39 $32,528.88 TotalOtherFinancingSources\Uses $0.00 $41,526.39 $32,528.88 NetIncrease(Decrease)inFundBalance $208,200.00 $249,726.39 $251,181.61 FundBalance BeginningFundBalance 9791 $41,319.79 $249,519.79 $499,246.18 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $41,319.79 $249,519.79 $499,246.18 EndingFundBalance $249,519.79 $499,246.18 $750,427.79 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page68of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6377-CareerTechnicalEducationEquipmentandSupplies Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 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 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $15,379.11 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $15,379.11 $0.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures ($15,379.11) $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 ($15,379.11) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $15,379.11 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $15,379.11 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page69of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6405-SchoolSafety&ViolencePrevention,Grades8-12 Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $586,583.00 $586,583.00 $589,515.92 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $586,583.00 $586,583.00 $589,515.92 Expenditures CertificatedSalaries 1000-1999 $107,794.18 $109,204.32 $110,635.62 ClassifiedSalaries 2000-2999 $224,269.19 $225,386.53 $226,509.46 EmployeeBenefits 3000-3999 $109,923.49 $112,813.27 $115,890.92 BooksandSupplies 4000-4999 $210,869.10 $0.00 $0.00 ServicesandOtherOperatingExpenditures 5000-5999 $180,707.79 $173,303.88 $118,536.92 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $17,943.00 $17,943.00 $17,943.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $851,506.75 $638,651.00 $589,515.92 Excess(Deficiency)ofRevenuesOverExpenditures ($264,923.75) ($52,068.00) $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 ($264,923.75) ($52,068.00) $0.00 FundBalance BeginningFundBalance 9791 $316,991.75 $52,068.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $316,991.75 $52,068.00 $0.00 EndingFundBalance $52,068.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page70of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6500-SpecialEducation Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $9,932,491.75 $11,537,582.42 $13,402,055.74 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $24,840,020.00 $24,840,020.00 $24,964,220.10 OtherLocalRevenues 8600-8799 $2,551,003.96 $2,551,003.96 $2,551,003.96 TotalRevenues $37,323,515.71 $38,928,606.38 $40,917,279.80 Expenditures CertificatedSalaries 1000-1999 $19,081,480.90 $19,364,055.93 $19,650,869.59 ClassifiedSalaries 2000-2999 $9,198,310.46 $9,243,965.01 $9,289,847.84 EmployeeBenefits 3000-3999 $12,796,975.65 $13,397,195.27 $14,040,106.38 BooksandSupplies 4000-4999 $2,894,036.81 $2,895,555.02 $2,943,402.91 ServicesandOtherOperatingExpenditures 5000-5999 $10,475,760.29 $10,626,732.80 $10,870,636.00 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 $54,446,564.11 $55,527,504.03 $56,794,862.72 Excess(Deficiency)ofRevenuesOverExpenditures ($17,123,048.40) ($16,598,897.65) ($15,877,582.92) 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 $17,123,048.40 $16,598,897.65 $15,877,582.92 TotalOtherFinancingSources\Uses $17,123,048.40 $16,598,897.65 $15,877,582.92 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:2/16/20099:50AM Page71of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6515-SE-InfantDiscretionaryFunds Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $4,065.00 $4,065.00 $4,085.32 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $4,065.00 $4,065.00 $4,085.32 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 $3,834.90 $3,834.90 $3,855.22 ServicesandOtherOperatingExpenditures 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 $230.10 $230.10 $230.10 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $4,065.00 $4,065.00 $4,085.32 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:2/16/20099:50AM Page72of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6520-SpecialEducation-ProjectWorkability(97/98) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $306,084.00 $306,084.00 $307,614.42 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $306,084.00 $306,084.00 $307,614.42 Expenditures CertificatedSalaries 1000-1999 $90,921.82 $92,285.65 $93,669.93 ClassifiedSalaries 2000-2999 $89,606.47 $90,039.51 $90,474.71 EmployeeBenefits 3000-3999 $64,460.27 $66,833.54 $69,368.80 BooksandSupplies 4000-4999 $45,563.44 $41,129.26 $37,878.45 (2) ServicesandOtherOperatingExpenditures 5000-5999 $15,532.00 $15,796.04 $16,222.53 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 $306,084.00 $306,084.00 $307,614.42 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 $0.00 Notes: (1) (1.1) Object8590:RevenuesadjustedtopostingontheCDEwebsite. (2) (2.1) Object4300:Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:53,713.44$.ForprojectyearsseeappliedAutobalancedRule. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page73of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6530-SpecialEd-PreschoolLowIncidence(97/98) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $11,110.00 $11,110.00 $11,165.55 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $11,110.00 $11,110.00 $11,165.55 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 $11,110.00 $11,089.79 $11,147.17 (2) ServicesandOtherOperatingExpenditures 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 $11,110.00 $11,089.79 $11,147.17 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $20.21 $18.38 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 $20.21 $18.38 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $20.21 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $20.21 EndingFundBalance $0.00 $20.21 $38.59 Notes: (1) (1.1) Object8590:Revenuesadjustedtoverifiedfundingsource. (2) (2.1) Object4300:Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:4,870.50$.ForprojectyearsseeappliedAutobalancedRule. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page74of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6535-SE-PersonnelStaffDevelopment Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $18,135.00 $18,135.00 $18,225.67 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $18,135.00 $18,135.00 $18,225.67 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 $10,252.00 $10,117.98 $9,992.19 (2) ServicesandOtherOperatingExpenditures 5000-5999 $7,883.00 $8,017.02 $8,233.48 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 $18,135.00 $18,135.00 $18,225.67 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 $0.00 Notes: (1) (1.1) Object8590:Revenueadjustedtoverifiedfundingsource. (2) (2.1) Object4300:Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:10,998.00$.ForprojectyearsseeappliedAutobalancedRule. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page75of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6660-Tobacco-UsePreventionEducation:ElementaryGrades4-8 Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $68,930.00 $50,199.00 $50,449.99 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $68,930.00 $50,199.00 $50,449.99 Expenditures CertificatedSalaries 1000-1999 $1,250.00 $1,268.75 $1,287.78 ClassifiedSalaries 2000-2999 $23,796.34 $23,915.32 $24,034.90 EmployeeBenefits 3000-3999 $13,208.43 $13,768.63 $14,369.92 BooksandSupplies 4000-4999 $12,944.23 $0.00 $0.00 (2) ServicesandOtherOperatingExpenditures 5000-5999 $13,501.00 $7,016.30 $6,527.39 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $4,230.00 $4,230.00 $4,230.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $68,930.00 $50,199.00 $50,449.99 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 $0.00 Notes: (1) (1.1) Object8591:PriorYearCarryover. (2) (2.1) Object4200:Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:3,500.00$.ForprojectyearsseeappliedAutobalancedRule. (2.2) Object4300:Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:15,245.23$.ForprojectyearsseeappliedAutobalancedRule. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page76of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6670-Tobacco-UsePreventionEducation:HighSchoolCompetitiveGrants Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $220,355.00 $0.00 $0.00 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $220,355.00 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $8,500.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $3,749.82 $0.00 $0.00 EmployeeBenefits 3000-3999 $3,933.51 $0.00 $0.00 BooksandSupplies 4000-4999 $110,203.89 $0.00 $0.00 ServicesandOtherOperatingExpenditures 5000-5999 $87,495.78 $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 $6,472.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $220,355.00 $0.00 $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 Notes: (1) (1.1) Object8590:HSCompetitiveGrant-Ends6/30/10.CarryoverFundsOnly. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page77of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6760-ArtsandMusicBlockGrant Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $693,020.00 $693,020.00 $696,485.10 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $693,020.00 $693,020.00 $696,485.10 Expenditures CertificatedSalaries 1000-1999 $32,476.68 $32,882.56 $33,294.53 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $4,739.49 $4,915.96 $5,103.80 BooksandSupplies 4000-4999 $885,070.69 $477,753.33 $477,391.55 ServicesandOtherOperatingExpenditures 5000-5999 $117,722.12 $119,715.15 $122,942.22 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $57,753.00 $57,753.00 $57,753.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $1,097,761.98 $693,020.00 $696,485.10 Excess(Deficiency)ofRevenuesOverExpenditures ($404,741.98) $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 ($404,741.98) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $404,741.98 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $404,741.98 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object8590:ReducedrevenuestolistingpostedontheCDEwebsite. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page78of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6761-Arts,Music,andPhysicalEducationSuppliesandEquipment Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 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 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $1,209.73 $1,210.36 $1,230.36 ServicesandOtherOperatingExpenditures 5000-5999 $10,790.27 $10,973.70 $11,269.99 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 $12,000.00 $12,184.06 $12,500.35 Excess(Deficiency)ofRevenuesOverExpenditures ($12,000.00) ($12,184.06) ($12,500.35) 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 ($12,000.00) ($12,184.06) ($12,500.35) FundBalance BeginningFundBalance 9791 $1,020,298.96 $1,008,298.96 $996,114.90 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $1,020,298.96 $1,008,298.96 $996,114.90 EndingFundBalance $1,008,298.96 $996,114.90 $983,614.55 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page79of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7026-InstructionalSchoolGardens Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $101,317.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $101,317.00 $0.00 $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 $95,581.73 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $5,735.27 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $101,317.00 $0.00 $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:2/16/20099:50AM Page80of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7055-CAHSEEIntensiveInstructionandServices Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $516,383.00 $516,383.00 $518,964.91 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $516,383.00 $516,383.00 $518,964.91 Expenditures CertificatedSalaries 1000-1999 $194,435.33 $196,001.85 $197,591.88 ClassifiedSalaries 2000-2999 $7,000.00 $7,000.00 $7,000.00 EmployeeBenefits 3000-3999 $31,937.62 $34,030.75 $36,283.30 BooksandSupplies 4000-4999 $252,290.00 $252,422.35 $256,593.53 ServicesandOtherOperatingExpenditures 5000-5999 $10,000.00 $10,170.00 $10,444.59 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $39,336.70 $39,336.70 $39,336.70 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $534,999.65 $538,961.65 $547,250.00 Excess(Deficiency)ofRevenuesOverExpenditures ($18,616.65) ($22,578.65) ($28,285.09) 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 ($18,616.65) ($22,578.65) ($28,285.09) FundBalance BeginningFundBalance 9791 $457,511.65 $438,895.00 $416,316.35 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $457,511.65 $438,895.00 $416,316.35 EndingFundBalance $438,895.00 $416,316.35 $388,031.26 Notes: (1) (1.1) Object8590:RevenuesadjustedtopostingontheCDEwebsite. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page81of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7080-SupplementalSchoolCounselingProgram Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $1,262,251.00 $1,262,251.00 $1,268,562.26 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $1,262,251.00 $1,262,251.00 $1,268,562.26 Expenditures CertificatedSalaries 1000-1999 $712,233.34 $722,916.84 $733,760.59 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $169,340.42 $176,067.42 $183,219.78 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $209,070.00 $209,070.00 $209,070.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $1,090,643.76 $1,108,054.26 $1,126,050.37 Excess(Deficiency)ofRevenuesOverExpenditures $171,607.24 $154,196.74 $142,511.89 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 $171,607.24 $154,196.74 $142,511.89 FundBalance BeginningFundBalance 9791 $2,431,330.73 $2,602,937.97 $2,757,134.71 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $2,431,330.73 $2,602,937.97 $2,757,134.71 EndingFundBalance $2,602,937.97 $2,757,134.71 $2,899,646.60 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page82of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7090-EconomicImpactAid(EIA) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $6,268,440.09 $6,268,440.09 $6,299,782.29 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $6,268,440.09 $6,268,440.09 $6,299,782.29 Expenditures CertificatedSalaries 1000-1999 $3,026,569.31 $3,066,783.60 $3,107,601.10 ClassifiedSalaries 2000-2999 $277,508.26 $283,164.15 $288,848.31 (1) EmployeeBenefits 3000-3999 $1,501,205.09 $1,570,118.20 $1,643,540.86 BooksandSupplies 4000-4999 $1,375,024.36 $870,000.00 $870,000.00 (2) ServicesandOtherOperatingExpenditures 5000-5999 $971,640.80 $242,271.23 $158,266.96 (3) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $240,658.00 $240,658.00 $240,658.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $7,392,605.82 $6,272,995.18 $6,308,915.23 Excess(Deficiency)ofRevenuesOverExpenditures ($1,124,165.73) ($4,555.09) ($9,132.94) 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 ($1,124,165.73) ($4,555.09) ($9,132.94) FundBalance BeginningFundBalance 9791 $1,994,165.73 $870,000.00 $865,444.91 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $1,994,165.73 $870,000.00 $865,444.91 EndingFundBalance $870,000.00 $865,444.91 $856,311.97 Notes: (1) (1.1) Object2999:FCMATreductiontobring2000'sinlinewithactual2007-08expendituresplusstepandcolumn (2) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbased onpasthistory,thiswillprobablynothappen. (3) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbased onpasthistory,thiswillprobablynothappen. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page83of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7091-EconomicImpactAid:LimitedEnglish Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $6,022,618.91 $6,022,618.91 $6,052,732.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $6,022,618.91 $6,022,618.91 $6,052,732.00 Expenditures CertificatedSalaries 1000-1999 $2,330,871.59 $2,363,273.26 $2,396,160.95 ClassifiedSalaries 2000-2999 $1,588,583.71 $1,596,299.16 $1,604,053.20 EmployeeBenefits 3000-3999 $1,730,029.01 $1,805,855.09 $1,887,065.86 BooksandSupplies 4000-4999 $1,263,394.06 $0.00 $0.00 (1) ServicesandOtherOperatingExpenditures 5000-5999 $713,956.94 $25,718.40 $3,000.00 (2) CapitalOutlay 6000-6900 $2,590.00 $2,590.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $228,883.00 $228,883.00 $228,883.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $7,858,308.31 $6,022,618.91 $6,119,163.01 Excess(Deficiency)ofRevenuesOverExpenditures ($1,835,689.40) $0.00 ($66,431.01) 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 $66,431.01 TotalOtherFinancingSources\Uses $0.00 $0.00 $66,431.01 NetIncrease(Decrease)inFundBalance ($1,835,689.40) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $1,835,689.40 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $1,835,689.40 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbased onpasthistory,thiswillprobablynothappen. (2) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbased onpasthistory,thiswillprobablynothappen. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page84of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7140-Gifted&TalentedEducation(GATE) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $351,149.00 $351,149.00 $352,904.74 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $351,149.00 $351,149.00 $352,904.74 Expenditures CertificatedSalaries 1000-1999 $148,236.98 $150,079.17 $151,949.00 ClassifiedSalaries 2000-2999 $39,073.24 $39,243.61 $39,414.83 EmployeeBenefits 3000-3999 $56,056.69 $57,981.91 $60,034.74 BooksandSupplies 4000-4999 $66,298.00 $66,332.78 $67,428.90 ServicesandOtherOperatingExpenditures 5000-5999 $36,800.09 $37,241.58 $38,040.96 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $10,394.00 $10,394.00 $10,394.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $356,859.00 $361,273.05 $367,262.43 Excess(Deficiency)ofRevenuesOverExpenditures ($5,710.00) ($10,124.05) ($14,357.69) 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 ($5,710.00) ($10,124.05) ($14,357.69) FundBalance BeginningFundBalance 9791 $31,858.50 $26,148.50 $16,024.45 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $31,858.50 $26,148.50 $16,024.45 EndingFundBalance $26,148.50 $16,024.45 $1,666.76 Notes: (1) (1.1) Object8311:AdjustedtolistingonCDEwebsite. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page85of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7156-InstructionalMaterialsRealignment,IMFRP(AB1781) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $2,694,930.00 $2,694,930.00 $2,708,404.65 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $2,694,930.00 $2,694,930.00 $2,708,404.65 Expenditures CertificatedSalaries 1000-1999 $10,800.00 $10,800.00 $10,800.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $1,663.20 $1,663.20 $1,663.20 BooksandSupplies 4000-4999 $2,937,331.91 $2,682,466.80 $2,695,941.45 (2) ServicesandOtherOperatingExpenditures 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 $2,949,795.11 $2,694,930.00 $2,708,404.65 Excess(Deficiency)ofRevenuesOverExpenditures ($254,865.11) $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 ($254,865.11) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $254,865.11 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $254,865.11 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object8590:ApportionmentperCDEwebsiteposting. (2) (2.1) Object4100: Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page86of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7157-InstructionalMaterials:EnglishLanguageLearners Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 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 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $161,982.08 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $161,982.08 $0.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures ($161,982.08) $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 ($161,982.08) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $161,982.08 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $161,982.08 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page87of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7158-InstructionalMaterialsWilliamsCase Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 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 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $294,225.16 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $294,225.16 $0.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures ($294,225.16) $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 ($294,225.16) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $294,225.16 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $294,225.16 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page88of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7170-InstructionalMaterial:Braille&LargePrint Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 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 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $192.33 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $192.33 $0.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures ($192.33) $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 ($192.33) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $192.33 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $192.33 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page89of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7220-PartnershipAcademiesProgram Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $1,461,698.00 $989,300.00 $994,246.50 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $1,461,698.00 $989,300.00 $994,246.50 Expenditures CertificatedSalaries 1000-1999 $269,278.71 $270,996.97 $272,741.00 ClassifiedSalaries 2000-2999 $15,000.00 $15,000.00 $15,000.00 EmployeeBenefits 3000-3999 $47,675.48 $49,572.16 $51,605.74 BooksandSupplies 4000-4999 $637,171.00 $153,601.99 $142,409.20 (2) ServicesandOtherOperatingExpenditures 5000-5999 $454,715.80 $462,271.87 $474,633.55 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $37,857.01 $37,857.01 $37,857.01 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $1,461,698.00 $989,300.00 $994,246.50 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 $0.00 Notes: (1) (1.1) Object8590:2008/09Awardperdistrict. (1.2) Object8591:PriorYearRevenueoerCATform. (2) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbased onpasthistory,thiswillprobablynothappen. (2.1) Object4100:Thisobjectwasusedforautobalancing(at1/29/2009).InitialValueis:7,000.00$.ForprojectyearsseeappliedAutobalancedRule. (2.2) Object4200:Thisobjectwasusedforautobalancing(at1/29/2009).InitialValueis:7,500.00$.ForprojectyearsseeappliedAutobalancedRule. (2.3) Object4300:Thisobjectwasusedforautobalancing(at1/29/2009).InitialValueis:875,665.74$.ForprojectyearsseeappliedAutobalancedRule. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page90of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7230-Transportation:HometoSchool Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $3,186,161.00 $3,186,161.00 $3,202,091.80 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $3,186,161.00 $3,186,161.00 $3,202,091.80 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 $1,206,529.58 $1,207,162.52 $1,227,110.40 ServicesandOtherOperatingExpenditures 5000-5999 $2,525,196.28 $2,568,124.62 $2,637,463.98 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $24,830.48 $24,830.48 $24,830.48 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $3,756,556.34 $3,800,117.62 $3,889,404.86 Excess(Deficiency)ofRevenuesOverExpenditures ($570,395.34) ($613,956.62) ($687,313.06) 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 $475,878.62 $687,313.06 TotalOtherFinancingSources\Uses $0.00 $475,878.62 $687,313.06 NetIncrease(Decrease)inFundBalance ($570,395.34) ($138,078.00) $0.00 FundBalance BeginningFundBalance 9791 $708,473.34 $138,078.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $708,473.34 $138,078.00 $0.00 EndingFundBalance $138,078.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page91of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7240-Transportation:SpecialEducation(SeverelyDisabled/OrthopedicallyImpaired) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $3,774,180.00 $3,774,180.00 $3,793,050.90 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $3,774,180.00 $3,774,180.00 $3,793,050.90 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $131,746.34 $132,405.07 $133,067.09 EmployeeBenefits 3000-3999 $54,363.51 $55,849.61 $57,437.25 BooksandSupplies 4000-4999 $177,999.77 $178,093.15 $181,036.07 ServicesandOtherOperatingExpenditures 5000-5999 $7,018,010.38 $7,114,687.54 $7,270,843.90 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 $7,382,120.00 $7,481,035.37 $7,642,384.31 Excess(Deficiency)ofRevenuesOverExpenditures ($3,607,940.00) ($3,706,855.37) ($3,849,333.41) 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 $3,607,940.00 $3,706,855.37 $3,849,333.41 TotalOtherFinancingSources\Uses $3,607,940.00 $3,706,855.37 $3,849,333.41 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:2/16/20099:50AM Page92of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7258-HighPrioritySchoolsGrantsProgram Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $4,849,374.00 $3,314,400.00 $3,330,972.00 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $4,849,374.00 $3,314,400.00 $3,330,972.00 Expenditures CertificatedSalaries 1000-1999 $1,300,439.74 $1,316,444.39 $1,332,689.12 ClassifiedSalaries 2000-2999 $228,162.61 $229,265.79 $230,374.50 EmployeeBenefits 3000-3999 $496,466.04 $515,980.46 $536,824.01 BooksandSupplies 4000-4999 $403,703.59 $353,331.51 $310,625.99 (2) ServicesandOtherOperatingExpenditures 5000-5999 $880,471.33 $894,221.16 $916,673.52 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $279,525.69 $279,525.69 $279,525.69 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $3,588,769.00 $3,588,769.00 $3,606,712.83 Excess(Deficiency)ofRevenuesOverExpenditures $1,260,605.00 ($274,369.00) ($275,740.83) 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 $1,260,605.00 ($274,369.00) ($275,740.83) FundBalance BeginningFundBalance 9791 $0.00 $1,260,605.00 $986,236.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $1,260,605.00 $986,236.00 EndingFundBalance $1,260,605.00 $986,236.00 $710,495.17 Notes: (1) (1.1) Object8590:RevenuesadjustedtopostingontheCDEwebsite. (1.2) Object8591:PriorYearrevenuesforresource7255 (2) (2.1) Object4100:Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:9,970.00$.ForprojectyearsseeappliedAutobalancedRule. (2.2) Object4200:Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:23,394.87$.ForprojectyearsseeappliedAutobalancedRule. (2.3) Object4300:Thisobjectwasusedforautobalancing(at1/22/2009).InitialValueis:1,616,943.85$.ForprojectyearsseeappliedAutobalancedRule. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page93of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7260-SchoolImprovementProgram(SIP) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $377,005.97 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $377,005.97 $0.00 $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 $377,005.97 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $377,005.97 $0.00 $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:2/16/20099:50AM Page94of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7265-SchoolImprovementProgram:(Optional) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $46,468.44 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $46,468.44 $0.00 $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 $46,468.44 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $46,468.44 $0.00 $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:2/16/20099:50AM Page95of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7271-CaliforniaPeerAssistance&ReviewProgramforTeacher(CPARP) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $211,052.00 $211,052.00 $212,107.26 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $211,052.00 $211,052.00 $212,107.26 Expenditures CertificatedSalaries 1000-1999 $152,814.98 $155,107.20 $157,433.81 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $50,161.94 $52,605.60 $55,216.97 BooksandSupplies 4000-4999 $68,979.64 $0.00 $0.00 ServicesandOtherOperatingExpenditures 5000-5999 $12,500.00 $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 $14,223.00 $14,223.00 $14,223.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $298,679.56 $221,935.80 $226,873.78 Excess(Deficiency)ofRevenuesOverExpenditures ($87,627.56) ($10,883.80) ($14,766.52) 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 $10,883.80 $14,766.52 TotalOtherFinancingSources\Uses $0.00 $10,883.80 $14,766.52 NetIncrease(Decrease)inFundBalance ($87,627.56) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $87,627.56 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $87,627.56 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page96of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7274-AdvancedPlacementChallengeGrant(05/06) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $46,615.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $46,615.00 $0.00 $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 $43,976.00 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $2,639.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $46,615.00 $0.00 $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:2/16/20099:50AM Page97of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7276-CertificatedStaffMentoringProgram Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $72,430.00 $0.00 $0.00 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $72,430.00 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $62,710.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $9,720.00 $0.00 $0.00 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $72,430.00 $0.00 $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 Notes: (1) AddedbasedoninformationonCDEwebsite Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page98of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7294-StaffDevelopment:MathematicsandReading(AB466) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $135,359.36 $0.00 $0.00 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $135,359.36 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $100,000.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $14,850.00 $0.00 $0.00 BooksandSupplies 4000-4999 $111,847.94 $135,359.36 $0.00 ServicesandOtherOperatingExpenditures 5000-5999 $285,000.00 $0.00 $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 $30,702.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $542,399.94 $135,359.36 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures ($407,040.58) ($135,359.36) $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 ($407,040.58) ($135,359.36) $0.00 FundBalance BeginningFundBalance 9791 $542,399.94 $135,359.36 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $542,399.94 $135,359.36 $0.00 EndingFundBalance $135,359.36 $0.00 $0.00 Notes: (1) (1.1) Object8590:2008/09reimbursementclaim. (2) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbased onpasthistory,thiswillprobablynothappen. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page99of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7325-StaffDevelopment:AdministratorTraining Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 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 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $42,453.00 $42,753.00 $42,653.00 ServicesandOtherOperatingExpenditures 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 $2,547.00 $2,547.00 $2,547.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $45,000.00 $45,300.00 $45,200.00 Excess(Deficiency)ofRevenuesOverExpenditures ($45,000.00) ($45,300.00) ($45,200.00) 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 ($45,000.00) ($45,300.00) ($45,200.00) FundBalance BeginningFundBalance 9791 $135,500.00 $90,500.00 $45,200.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $135,500.00 $90,500.00 $45,200.00 EndingFundBalance $90,500.00 $45,200.00 $0.00 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page100of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7390-PupilRetentionBlockGrant Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $1,483,134.00 $1,483,134.00 $1,490,549.67 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $1,483,134.00 $1,483,134.00 $1,490,549.67 Expenditures CertificatedSalaries 1000-1999 $567,130.16 $575,260.02 $583,511.81 ClassifiedSalaries 2000-2999 $422,405.57 $424,465.09 $426,534.92 EmployeeBenefits 3000-3999 $444,188.75 $470,125.78 $498,010.92 BooksandSupplies 4000-4999 $458,915.27 $0.00 $0.00 (1) ServicesandOtherOperatingExpenditures 5000-5999 $465,459.06 $21,345.11 $2,960.00 (2) CapitalOutlay 6000-6900 $186.00 $186.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $80,899.00 $80,899.00 $80,899.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $2,439,183.81 $1,572,281.00 $1,591,916.65 Excess(Deficiency)ofRevenuesOverExpenditures ($956,049.81) ($89,147.00) ($101,366.98) 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 $101,366.98 TotalOtherFinancingSources\Uses $0.00 $0.00 $101,366.98 NetIncrease(Decrease)inFundBalance ($956,049.81) ($89,147.00) $0.00 FundBalance BeginningFundBalance 9791 $1,045,196.81 $89,147.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $1,045,196.81 $89,147.00 $0.00 EndingFundBalance $89,147.00 $0.00 $0.00 Notes: (1) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbased onpasthistory,thiswillprobablynothappen. (2) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbased onpasthistory,thiswillprobablynothappen. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page101of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7392-TeacherCredentialing Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $1,525,875.00 $1,525,875.00 $1,533,504.37 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $1,525,875.00 $1,525,875.00 $1,533,504.37 Expenditures CertificatedSalaries 1000-1999 $613,481.67 $622,683.89 $632,024.14 ClassifiedSalaries 2000-2999 $96,325.93 $96,742.56 $97,161.27 EmployeeBenefits 3000-3999 $229,033.51 $237,562.40 $246,629.32 BooksandSupplies 4000-4999 $1,015,810.62 $171,729.70 $0.00 (1) ServicesandOtherOperatingExpenditures 5000-5999 $451,684.27 $458,898.43 $413,309.64 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $144,380.00 $144,380.00 $144,380.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $2,550,716.00 $1,731,996.98 $1,533,504.37 Excess(Deficiency)ofRevenuesOverExpenditures ($1,024,841.00) ($206,121.98) $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 ($1,024,841.00) ($206,121.98) $0.00 FundBalance BeginningFundBalance 9791 $1,230,962.98 $206,121.98 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $1,230,962.98 $206,121.98 $0.00 EndingFundBalance $206,121.98 $0.00 $0.00 Notes: (1) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbased onpasthistory,thiswillprobablynothappen. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page102of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7393-ProfessionalDevelopmentBlockGrant Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $1,255,231.00 $1,255,231.00 $1,261,507.16 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $1,255,231.00 $1,255,231.00 $1,261,507.16 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 $97,764.17 $97,815.46 $99,431.82 ServicesandOtherOperatingExpenditures 5000-5999 $45,000.00 $45,765.00 $47,000.66 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 $142,764.17 $143,580.46 $146,432.48 Excess(Deficiency)ofRevenuesOverExpenditures $1,112,466.83 $1,111,650.54 $1,115,074.68 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 ($1,129,918.72) ($1,111,650.54) ($1,115,074.68) (1) TotalOtherFinancingSources\Uses ($1,129,918.72) ($1,111,650.54) ($1,115,074.68) NetIncrease(Decrease)inFundBalance ($17,451.89) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $17,451.89 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $17,451.89 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) Changedfrom1100objecttoreflectreversecontribution Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page103of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7394-TargetedInstructionalImprovementBlockGrant Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $12,632,793.00 $12,632,793.00 $12,695,956.96 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $12,632,793.00 $12,632,793.00 $12,695,956.96 Expenditures CertificatedSalaries 1000-1999 $3,096,469.42 $3,142,110.04 $3,188,435.27 ClassifiedSalaries 2000-2999 $3,990,916.22 $4,006,931.28 $4,023,026.42 EmployeeBenefits 3000-3999 $3,199,438.76 $3,331,660.85 $3,473,324.70 BooksandSupplies 4000-4999 $1,064,096.53 $180,254.01 $10,975.23 (1) ServicesandOtherOperatingExpenditures 5000-5999 $1,168,165.12 $1,184,969.82 $1,213,328.34 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $786,867.00 $786,867.00 $786,867.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $13,305,953.05 $12,632,793.00 $12,695,956.96 Excess(Deficiency)ofRevenuesOverExpenditures ($673,160.05) $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 ($673,160.05) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $673,160.05 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $673,160.05 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbased onpasthistory,thiswillprobablynothappen. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page104of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7395-SchoolandLibraryImprovementBlockGrant Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $4,323,316.00 $4,323,316.00 $4,344,932.58 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $4,323,316.00 $4,323,316.00 $4,344,932.58 Expenditures CertificatedSalaries 1000-1999 $832,130.47 $843,635.00 $855,312.10 ClassifiedSalaries 2000-2999 $913,412.22 $917,820.09 $922,249.99 EmployeeBenefits 3000-3999 $740,304.96 $772,907.16 $807,841.64 BooksandSupplies 4000-4999 $1,102,596.18 $524,093.69 $472,966.82 (1) ServicesandOtherOperatingExpenditures 5000-5999 $978,219.79 $990,860.06 $1,012,562.03 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $274,000.00 $274,000.00 $274,000.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $4,840,663.62 $4,323,316.00 $4,344,932.58 Excess(Deficiency)ofRevenuesOverExpenditures ($517,347.62) $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 ($517,347.62) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $517,347.62 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $517,347.62 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbased onpasthistory,thiswillprobablynothappen. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page105of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7396-DiscretionaryBlockGrantSchoolSite Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 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 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $509,262.90 $320,883.42 $0.00 ServicesandOtherOperatingExpenditures 5000-5999 $6,841.00 $6,841.88 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $15,305.00 $15,305.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $531,408.90 $343,030.30 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures ($531,408.90) ($343,030.30) $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 ($531,408.90) ($343,030.30) $0.00 FundBalance BeginningFundBalance 9791 $874,439.20 $343,030.30 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $874,439.20 $343,030.30 $0.00 EndingFundBalance $343,030.30 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page106of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7397-DiscretionaryBlockGrantSchoolDistrict Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 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 $25,000.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $2,800.00 $0.00 $0.00 BooksandSupplies 4000-4999 $258,694.02 $0.00 $0.00 ServicesandOtherOperatingExpenditures 5000-5999 $136,000.00 $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 $26,998.97 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $449,492.99 $0.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures ($449,492.99) $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 ($449,492.99) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $449,492.99 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $449,492.99 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page107of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7398-InstructionalMaterials,LibraryMaterialsandEducationTechnology Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 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 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $99,644.71 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $5,979.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $105,623.71 $0.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures ($105,623.71) $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 ($105,623.71) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $105,623.71 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $105,623.71 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page108of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7400-QualityEducationImprovementAct Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $4,701,100.00 $4,701,100.00 $4,724,605.50 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $4,701,100.00 $4,701,100.00 $4,724,605.50 Expenditures CertificatedSalaries 1000-1999 $3,029,663.73 $3,072,236.40 $3,115,447.66 ClassifiedSalaries 2000-2999 $70,425.85 $70,717.56 $71,010.74 EmployeeBenefits 3000-3999 $1,112,657.22 $1,162,944.05 $1,216,645.43 BooksandSupplies 4000-4999 $568,466.95 $0.00 $0.00 (1) ServicesandOtherOperatingExpenditures 5000-5999 $279,210.33 $96,430.35 $22,730.03 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $298,771.64 $298,771.64 $298,771.64 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $5,359,195.72 $4,701,100.00 $4,724,605.50 Excess(Deficiency)ofRevenuesOverExpenditures ($658,095.72) $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 ($658,095.72) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $658,095.72 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $658,095.72 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) Theamountbudgetedin2008-09isdeferredrevenuefromthepreviousyear,andthusisnotreflectedinfutureyears.Althoughitisallbudgetedtobespentin2008-09,FCMATknowsthatbased onpasthistory,thiswillprobablynothappen. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page109of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7810-OtherState Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $147,726.98 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $147,726.98 $0.00 $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 $147,726.98 $0.00 $0.00 ServicesandOtherOperatingExpenditures 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 $147,726.98 $0.00 $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:2/16/20099:50AM Page110of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:8150-Ongoing&MajorMaintenanceAccount(RMA:EducationCodeSection17070.75) Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 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 $5,035,260.57 $5,064,736.87 $5,094,360.55 (1) EmployeeBenefits 3000-3999 $2,709,378.61 $2,804,331.64 $2,905,962.14 BooksandSupplies 4000-4999 $1,731,326.00 $2,709,819.44 $3,582,387.16 ServicesandOtherOperatingExpenditures 5000-5999 $1,704,074.00 $1,710,865.01 $1,744,235.93 CapitalOutlay 6000-6900 $48,700.00 $48,700.00 $48,700.00 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 $11,228,739.18 $12,338,452.96 $13,375,645.78 Excess(Deficiency)ofRevenuesOverExpenditures ($11,228,739.18) ($12,338,452.96) ($13,375,645.78) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $2,093,782.32 $2,093,782.32 $2,093,782.32 InterfundTransfersOut 7600-7629 $2,093,782.32 $2,093,782.32 $2,093,782.32 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $10,688,255.58 $11,986,598.26 $12,501,126.48 (2) TotalOtherFinancingSources\Uses $10,688,255.58 $11,986,598.26 $12,501,126.48 NetIncrease(Decrease)inFundBalance ($540,483.60) ($351,854.70) ($874,519.30) FundBalance BeginningFundBalance 9791 $1,813,261.38 $1,272,777.78 $920,923.08 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $1,813,261.38 $1,272,777.78 $920,923.08 EndingFundBalance $1,272,777.78 $920,923.08 $46,403.78 Notes: (1) (1.1) Object2999:FCMATreductiontobring2000'sinlinewith2007-08expendituresplusstepandcolumn (2) (2.1) Object8980:$865,683.26addedto09-10and$1,212,301.48to10-11transferstocover08-09increaseinsalaryandbenefits. Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page111of112 LEA:OaklandUnified Projection:OaklandUnifiedSchoolDistrict-1stInterim2008-09 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:9010-OtherLocal Name ObjectCode BaseYear Rules Year1 Year2 Note 2008-09 2009-10 2010-11 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 $7,809,985.88 $7,809,985.88 $7,809,985.88 (1) TotalRevenues $7,809,985.88 $7,809,985.88 $7,809,985.88 Expenditures CertificatedSalaries 1000-1999 $862,250.33 $871,625.73 $881,141.76 ClassifiedSalaries 2000-2999 $1,571,030.67 $1,578,767.06 $1,586,542.14 EmployeeBenefits 3000-3999 ($1,286,963.13) ($1,423,041.24) ($1,569,882.68) BooksandSupplies 4000-4999 $995,769.81 $996,292.19 $1,012,755.52 ServicesandOtherOperatingExpenditures 5000-5999 $4,370,572.39 $4,437,022.76 $4,544,920.82 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $92,486.95 $92,486.95 $92,486.95 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $6,605,147.02 $6,553,153.45 $6,547,964.51 Excess(Deficiency)ofRevenuesOverExpenditures $1,204,838.86 $1,256,832.43 $1,262,021.37 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 $149,906.94 $149,906.94 $149,906.94 TotalOtherFinancingSources\Uses $149,906.94 $149,906.94 $149,906.94 NetIncrease(Decrease)inFundBalance $1,354,745.80 $1,406,739.37 $1,411,928.31 FundBalance BeginningFundBalance 9791 $2,638,036.62 $3,992,782.42 $5,399,521.79 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $2,638,036.62 $3,992,782.42 $5,399,521.79 EndingFundBalance $3,992,782.42 $5,399,521.79 $6,811,450.10 Notes: (1) FCMAThasbudgetednochangetolocalrevenueinfutureyearsasdetailwasnotavailabletobudgetotherwise.Rarely,though,wouldlocalrevenueremainthesame,sothedistrictshouldwork hardtovalidatethisamountinfutureyears Printedby:MichellePlumbtree Printdate:2/16/20099:50AM Page112of112 Oakland Unified School District FORM CASH Cash Flow Worksheet - 01 General Fund 1st Interim 2008-2009 Actual Actual Actual Actual Actual Actual Account Number Description July August September October November December 9110 Beginning Cash Balance 42,516,368 10,397,994 5,230,929 9,757,296 52,219,708 17,497,546 8020-8079 Property Taxes 341,461 3,415,946 7,808,702 - 26,975,936 8010-8019 State Aid 1,419,699 18,919,257 28,093,401 - 11,299,555 8080-8099 Other 1 12,891.00 (598,949) (1,247,696) (1,711,810) (772,894) (445,164) 8100-8299 Federal Revenue 78,368.00 8,309 10,207,337 9 66,773 218,706 11,646,566 8300-8599 State Revenues 59,485.00 2,701,378 6,070,101 31,730,350 1,727,922 9,257,454 8600-8799 Local Revenues 6 81,193.00 42,664 929,412 1,833,742 1,369,915 11,798,868 8910-8929 Interfund Transfer In - - 1,087,766 - - 8931-8979 Other Financing - - 5 01,439 - - 9290-9310 Other Receipts/Non-Revenue 4,911 (7,675,404) 2,189,303 - Total Revenues 931,937 3,919,473 30,618,953 72,499,666 2,543,649 70,533,215 1000-1999 Certificated Salaries 3,077,300 3,392,027 15,268,338 15,631,301 15,594,810 15,826,714 2000-2999 Classified Salaries 3,601,958 3,609,702 5,492,189 5,453,543 5,493,251 5,601,506 3000-3999 Employee Benefits 2,175,735 2,223,871 7,456,682 7,589,673 7,500,634 7,558,078 4000-5999 Supplies and Services 1,793,626 3,392,854 4,406,712 6,043,355 7,614,833 8,270,167 6000-6599 Capital Outlays - - 186 3,261 37,170 172,321 7000-7499 Other Outgo - - 445,146 7 66,189 491,266 876,678 7600-7629 Interfund Transfers In/Out - - 5 01,439 - 7630-7699 Other Finance Uses - 541,325 542,748 1,089,765 1,079,125 9590-9610 Other Disbursements/Non-Expense 213,872 2,683,937 5 47,133 Total Expenditures 10,862,491 13,159,779 36,295,938 37,625,659 36,731,964 39,384,589 92xx Accounts Receivable Received 2,196,027 11,876,533 9,985,972 4,844,516 792,064 2,567,599 95xx Accounts Payable Paid (24,383,847) (7,803,292) 217,379 2,743,889 (1,325,911) (1,279,934) Ending Cash Balance 10,397,994 5,230,929 9,757,296 52,219,708 17,497,546 49,933,837 Oakland Unified School District FORM CASH Cash Flow Worksheet - 01 General Fund 2nd Interim 2008-09 Projected Projected Projected Projected Projected Account Number Description January February March April May June Totals Accrual Projected Totals Amt. RemainingSL/Cyclical? 9110 Beginning Cash Balance 49,933,837 47,744,336 21,924,010 16,235,803 47,475,812 41,292,679 42,516,368 8020-8079 Property Taxes 541,321 102,154 76,815 34,383,306 1,598,734 584,054 75,828,429 - 75,828,429 - Straight-line 8010-8019 State Aid 22,599,110 5,592,083 9,270,356 18,540,712 9,270,356 - 125,004,529 12,970,886 137,975,415 (0) Cyclical 8080-8099 Other (940,962) (968,732) (868,732) (868,732) (829,316) (968,732) (10,108,829) - (10,108,828) 0 Straight-line 8100-8299 Federal Revenue 2,039,101 1,908,509 12,403,972 2,098,543 6,842,550 4,959,584 53,378,318 12,675,779 66,054,096 (0) Cyclical 8300-8599 State Revenues 10,592,440 10,592,440 10,592,440 10,592,440 10,592,440 10,592,440 115,101,333 10,948,386 126,049,719 0 Cyclical 8600-8799 Local Revenues 1,132,280 1,132,280 1,132,280 4,132,280 4,132,280 4,132,280 32,449,476 4,095,778 36,545,254 0 Cyclical 8910-8929 Interfund Transfer In 257,678 6,860,583 8,206,027 8 ,206,027 (0) 8931-8979 Other Financing 219,483 720,922 720,922 (0) 9290-9310 Other Receipts/Non-Revenue (5,110,300) (10,591,490) ( 10,591,490) 0 Total Revenues 35,963,292 18,358,735 32,607,132 68,878,549 31,864,722 21,269,393 389,988,715 40,690,829 430,679,544 1000-1999 Certificated Salaries 15,533,834 16,075,958 15,959,684 16,110,328 16,241,432 16,784,519 165,496,245 4,483,991 169,980,236 (0) Cyclical 2000-2999 Classified Salaries 5,453,543 5,429,871 5,494,089 5,411,915 5,410,147 5,692,457 62,144,171 569,595 62,713,766 0 Cyclical 3000-3999 Employee Benefits 7,558,078 7,680,162 7,660,683 7,699,452 7,649,472 8,607,951 81,360,471 1,069,663 82,430,134 (0) Cyclical 4000-5999 Supplies and Services 9,570,167 9,092,400 9,143,714 8,416,846 8,746,804 11,070,483 87,561,961 43,171,341 130,733,302 0 Cyclical 6000-6599 Capital Outlays 37,170 37,171 37,168 324,447 469,282 793,729 - Straight-line 7000-7499 Other Outgo 5,863,499 1,721,657 10,164,435 10,164,435 (0) 7600-7629 Interfund Transfers In/Out - 501,439 3 ,146,328 2,644,889 7630-7699 Other Finance Uses - 3,252,963 - (3,252,963) 9590-9610 Other Disbursements/Non-Expense 13,415 3,458,357 3 ,458,357 0 Total Expenditures 38,152,792 44,179,061 38,295,338 37,638,541 38,047,855 43,890,482 414,264,489 49,763,872 463,420,286 - 92xx Accounts Receivable Received 32,262,711 40,498,047 8,235,336 95xx Accounts Payable Paid (31,831,716) ( 33,879,447) (2,047,731) Ending Cash Balance 47,744,336 21,924,010 16,235,803 47,475,812 41,292,679 18,671,590 18,671,590