1 Escalon Unified School District Unaudited Actual Report

2 General Fund Total Revenue$20.8 million Total Revenue$20.8 million Total Expense$20.73 million Total Expense$20.73 million Increase EFB$71k Increase EFB$71k

3 Ending Fund Balance Unrestricted/Restricted Beginning Balance 7/1/11 $5,304, Beginning Balance 7/1/11 $5,304, Increase EFB $ 71, Increase EFB $ 71, Ending Balance 6/30/12 $5,376, Ending Balance 6/30/12 $5,376, Actual Cash Balance $ 838, Actual Cash Balance $ 838, Beginning Fund Balance July 1, 2011 Ending Fund Balance June 30, 2012 Restricted Restricted$568,604.07$540, Unrestricted Unrestricted$4,736,127.00$4,835,352.06

4 Attendance Revenue Limit ADA 2, * When in declining enrollment the Revenue limit is based on prior year ADA Revenue Limit ADA 2, *A drop of ada Approximately $137k loss of income

5 Revenue Limit Base R/L $6, Base R/L $6, Deficit Factor Deficit Factor R/L net $5, R/L net $5, A difference of $1,336 per ADA or $3.73 million

6 Minimum Classroom Compensation Unified School Districts must meet or exceed 55% in this category Unified School Districts must meet or exceed 55% in this category Escalon Unified is at 65.02% Escalon Unified is at 65.02% An increase of.49% over last year’s percentage

7 Long Term Debt June 30,2012 General Obligation Bonds$6.4 Mil General Obligation Bonds$6.4 Mil Certificates Of Participation$1.8 Mil Certificates Of Participation$1.8 Mil Early Retirement Incentive$368,037 Early Retirement Incentive$368,037 Retiree Health Insurance$610,412 Retiree Health Insurance$610,412 Vacation Accrual$150,431 Vacation Accrual$150,431

8 Other Highlights Central Administration Costs5.75% Central Administration Costs5.75% NCLB MOEMet NCLB MOEMet Special Education MOEMet Special Education MOEMet Pupil Transportation $1.04 mil Pupil Transportation $1.04 mil Transportation funded by state $673,520 Revenue generated from repairs/sales $73,274 General Fund Contribution $292,962

9 EFB in Other Funds Balance as of Fund 11 Adult Ed $18.00$18. Fund 11 Adult Ed $18.00$18. Fund 13 Cafeteria $436,221.27$475, Fund 13 Cafeteria $436,221.27$475, Fund 14 Defer. Maint $255,608.48$206, Fund 14 Defer. Maint $255,608.48$206, Fund 15 Pupil Trans. $232, $180, Fund 15 Pupil Trans. $232, $180, Fund 17 Special Res $140,793.00$85, Fund 17 Special Res $140,793.00$85, Fund 25 Dev. Fees $434,337.53$334, Fund 25 Dev. Fees $434,337.53$334, Fund 35 Joint Use $4,658.00$0 Fund 35 Joint Use $4,658.00$0 Fund 40 Special Res $1,577,245.11$1,512, Fund 40 Special Res $1,577,245.11$1,512, Fund 51 Debt Serv $479,931.91$499, Fund 51 Debt Serv $479,931.91$499, Fund 67 Self-Ins. $90,736.66$75, Fund 67 Self-Ins. $90,736.66$75,606.78

Questions 10