1. Executive Summary
The General Fund Unrestricted Ending Fund Balance will once again provide limited resources this year
These additional resources will provide opportunities to cover purchase order carryovers, sites/department carryovers, required changes and the Lockeford K-8 conversion
$2,121,392
Designated Uses
Other Designated Ending Balances
Tier III Categorical Programs continue to be treated as Unrestricted Funds but operated as individual Programs
1,028,735
5,018,378
The Adopted General Fund Unrestricted Ending Fund Balance was
18,713,634
Total General Fund Unrestricted Ending Fund Balance
$26,882,139

2. Unaudited Actuals Financial Report
Fiscal Year
Board Meeting
September 21, 2010
Prepared by:
Douglas Barge
Maria Fong
Carrie Hargis
Y: Business Services/Board Agenda/ /B / Unaudited Actuals Financial Report B

3. Table of Content Introduction 1 Overview 2 – 3
Unrestricted Ending Fund Balance: 4
Summary of Changes
2009/10 Ending Fund Balance: 5
Restricted General Fund
All Other Funds: Ending Fund Balance 6
Recommendation ii

4. Introduction
Our Accounting Department has finished posting all the 2009/10 entries for fiscal year and closed the books.
The results of their work are summarized in the “Unaudited Actuals Financial Report” and it is being presented for certification.
This is a requirement of Education Code Section 42100
After Board approval (certification), the report will be forwarded to San Joaquin County Office of Education for transmittal to Superintendent of Public Instruction (State)
The next step will be for the auditors to return and review this data and provide the Board with a report on their findings.
Doug 1

5. Overview
General Fund Ending Balances has dropped $10,546,723 from the previous year.
Restricted Ending Balance dropped $7,455,545 because:
- American Recovery and Reinvestment Act (ARRA) funds were utilized
- State funding Reductions
Unrestricted Ending Balance dropped $3,091,178 due to:
- Loss of Revenue Limit resources
- Declining enrollment
The cash dropped by more than half to $11,117,882. This was caused by:
- Spending down of the ARRA funds
- Further payment deferrals by the State
This report has passed all of the technical checks required by the State
Doug 2

6. Overview The Unaudited Actual Report shows the District has:
Complied with required percent of current cost of education expended for classroom compensation
Required %
Actual %
Met the maintenance of effort for No Child Left Behind
Calculated the indirect cost rate for use in
The rate will be 6.70%, subject to California Department of Education (CDE) approval
Provided for the General Reserve requirements the State demands
Maria
Current ( ) indirect cost rate: 4.91% 3

7. Unrestricted Ending Fund Balance Summary of Changes
I. AVAILABLE 2010/11 BEGINNING BALANCE
$2,121,392
II. Designated Uses
Other designated Ending Balances
$ 1,028,735
2. Tier III Categorical Resources Will continue to operate as Categorical
5,018,378
Doug
III. TOTAL CHANGE FROM ADOPTED
$ 8,168,505 4

8. 2009/10 Ending Fund Balance Restricted General Fund
2010/11
Adopted
Budget
2009/10
Ending
Balance
Description
Difference
ARRA: State Fiscal Stabilization Fund
$690,975
$690,975
Medi-Cal Billing Option
356,284
356,284
Lottery: Instructional Materials
563,435
982,604
419,169
Special Education
634,465
634,465
Economic Impact Aid (EIA)
295,592
871,352
575,760
Economic Impact Aid: Limited English
Proficiency (LEP)
48,023
830,145
782,122
Quality Education Investment Act - QEIA
1,496,677
Maria
2,008,060
511,383
Other State
333,017
333,017
Routine Restricted Maintenance - RRM
80,418
999,246
918,828
Other Local
16,195
322,428
306,233
$2,500,340
$8,028,576
$5,528,236
333,017 5

9. All Other Funds Ending Fund Balance
2010/11
Adopted
Budget
2009/10
Ending
Balance
Description
Difference
Other Operating Funds
Adult Education Fund (11)
Child Development fund (12)
Cafeteria Fund (13)
Deferred Maintenance fund (14)
Self-Insurance Fund (67)
Self-Insurance Fund – OPEB (68)
$ 1,354,596
634,990
5,333,991
703,126
7,433,559
(1,117,858)
10,252,637
2,611,627
4,982,308
18,435,892
6,692,368
5,449,745
3,807,422
75,813
$ ,593
629,590
6,530,410
1,891,494
9,943,304
(393,482)
10,724,002
2,499,237
4,760,806
29,213,863
7,385,543
7,291,632
5,028,303
384,513
$ (416,003)
(5,400)
1,196,419
1,188,368
2,509,745
724,376
471,365
(112,390)
(221,502)
10,777,971
693,175
1,841,887
1,220,881
308,700
Construction Funds
Building Fund (21)
Building Fund #2 (22)
Capital Facilities Fund (25)
School Facilities Fund (35)
Special Reserve Fund (40)
Maria
Debt Services Funds
Bond Interest & Redemption Fund (51)
Debt Service Fund (56)
Charter School Fund (09) 6

10. Recommendation
Staff recommends approval of the 2009/10 Unaudited Actuals Financial Report
Doug 7

11. The End