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WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT

MEASURE M GENERAL OBLIGATION BONDS FOR THE YEAR ENDED JUNE 30, 2004

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT MEASURE M GENERAL OBLIGATION BONDS FOR THE YEAR ENDED JUNE 30, 2004

Table of Contents
Page Independent Auditor's Report ....................................................................................................................................1 Financial Section Schedule of Assets and Liabilities .............................................................................................................................2 Schedule of Revenues and Expenditures ................................................................................................................3 Notes to Schedules .....................................................................................................................................................4 Supplementary Information Section Bond Program Purpose of Bond Issuance...........................................................................................................8 Schedule of Budget to Accumulated Actual Expenditures....................................................................................9 Schedule of Budget and Accumulated Actual Expenditure Summary......................................................................................................................................................................10 Schedule of Budget and Accumulated Actual Expenditure Detail............................................................................................................................................................................12 Other Independent Auditors Reports Report on Compliance and on Internal Control Based On an Audit Performed In Accordance with Government Auditing Standards........................................................................................................................................................34 Independent Auditors Report on State Compliance...........................................................................................36

THOMPSON, COBB, BAZILIO & ASSOCIATES, PC Certified Public Accountants and Management, Systems, and Financial Consultants
21250 Hawthorne Boulevard Suite 500

Torrance, CA 90503
310-792-7001 Fax: 310-792-7068

1101 15th Street, N.W. Suite 400

Washington, DC 20005

100 Pearl Street 14th Floor

Hartford, CT 06103
203-249-7246 Fax: 203-275-6504

202-737-3300 Fax: 202-737-2684

INDEPENDENT AUDITOR'S REPORT The Honorable Members of the Board of Education West Contra Costa Unified School District We have audited the accompanying Schedules of the West Contra Costa Unified School District (the District) Measure M General Obligation Bonds (the Bonds), as of and for the year ended June 30, 2004, as listed in the Table of Contents. These Schedules are the responsibility of West Contra Costa Unified School Districts management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the Schedules of Assets and Liabilities and Revenues and Expenditures of the Bonds are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the Schedules. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the Schedules referred to above present fairly, in all material respects, the transactions of Measure M General Obligation Bonds of the District as of and for the year ended June 30, 2004, in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report, dated November 21, 2004 on our consideration of the Districts internal control over financial reporting and on our tests of the Districts compliance with certain provisions of laws, regulations, contracts and grants, as they relate to the Schedules. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit. Our audit was conducted for the purpose of forming an opinion on the Schedules of the West Contra Costa Unified School District, Measure M General Obligation Bonds. The Schedules on pages 9 through 34 of this report are presented for purposes of additional analysis. Such information has been subjected to the auditing procedures applied in the audit of the Schedules and, in our opinion, is fairly stated, in all material respects, in relation to the Schedules taken as a whole. Thompson, Cobb, Bazilio & Associates, PC Torrance, California November 21, 2004

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF ASSETS AND LIABILITIES AS OF JUNE 30, 2004

2004 ASSETS Cash In County Treasury Cash with Fiscal Agent Investments - LAIF (Note 2) Investments - Other (Note 2) Interest Receivable Total Assets LIABILITIES Accounts Payable (Note 3) Due to Other Funds Contract Retention Total Liabilities EXCESS OF ASSETS OVER LIABILITIES 20,533,489 1,080,563 21,614,052 $42,694,230 $36,510,196 5,753,448 21,962,408 82,230 64,308,282

The accompanying notes are an integral part of this schedule. 2

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF REVENUES and EXPENDITURES FOR THE YEAR ENDED JUNE 30, 2004

2004 REVENUES Interest Other Local Revenues Total Revenues EXPENDITURES Classified salaries Employee benefits Non-capitalized equipment and supplies Services and other operating expenses Capital outlay Total Expenditures EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Interfund Transfers In (Note 4) Total Other Financing Sources (Uses) 1,218,026 1,218,026 (80,636,120) 547,632 190,584 140,949 2,359,948 78,767,780 82,006,893 $ 1,331,375 39,398 1,370,773

EXCESS (DEFICIENCY) OF REVENUE AND

OTHER FINANCING SOURCES OVER


(UNDER) EXPENDITURES ($79,418,094)

Fund Balances, July 1 Adjustment for Restatement Fund Balances, July 1, as restated Fund Balances, June 30

118,711,108 ____3,401,216 122,112,324 $42,694,230

The accompanying notes are an integral part of this schedule. 3

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT NOTE TO SCHEDULES JUNE 30, 2004

NOTE 1:

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accounting policies of the West Contra Costa Unified School District conform to accounting principles generally accepted in the United States of America as applicable to governments and to general practices within California school districts. The District accounts for its financial transactions in accordance with the policies and procedures of the Department of Educations California School Accounting Manual. The accounting policies of the District conform to accounting principles generally accepted in the United States of America as prescribed by the Governmental Accounting Standards Board (GASB). The following is a summary of the significant accounting policies: A. Basis of Accounting Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of measurement made, regardless of the measurement focus applied. The Schedules are presented on the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual; i.e., both measurable and available. Available means collectible within the current period or within 60 days after yearend. Expenditures are generally recognized when the related liability is incurred. The exception to this general rule is that principal and interest on general obligation long-term debt, if any, is recognized when due. B. Budgets and Budgetary Accounting Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all government funds. By state law, the Districts governing board must adopt a final budget no later than July 1. A public hearing must be conducted to receive comments prior to adoption. The Districts governing board satisfied these requirements. The Districts governing board and superintendent revise the budgets during the year to give consideration to unanticipated income and expenditures. As a first step in developing the bond construction program, the District together with its Bond team consultants, completed an evaluation of all elementary and secondary schools in order to develop a recommended priority ranking of elementary, middle and high schools. This ranking was based on several factors including structural design and safety considerations. Based on this evaluation, Elementary and Secondary schools of the District were ranked in order of need on separate lists with the most needy schools being ranked highest. In addition, preliminary budgets were developed for each school based on the evaluation. These listings and preliminary budgets became the basis for the Districts governing board and superintendent to authorize work to continue through design and construction drawings for first eighteen elementary campuses. Throughout this process cost estimations were completed and budgets were revised. The budgets presented in this report are based on the most up to date information available including construction bids for the first seventeen campuses. As milestones are reached in the design phase

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT NOTE TO SCHEDULES JUNE 30, 2004

NOTE 1:

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

and as construction bids are approved, the individual school project budgets are revised and presented to the governing board for their review and approval. The District is now in the design phase for one elementary campus and five secondary campuses. The Districts construction program is not based solely on the proceeds from bonds. The district has other sources of revenue to fund some of the required expenditures. Budgets for the renovation of all schools are prepared and maintained together with all potential resources in order to keep track of the entire school renovation program, not just the sites being funded by currently available bond dollars. The supplementary information included in this report is based on this project based budget concept and therefore presents the total project budget for all schools of the district together with all potential revenue sources rather then just the campuses being worked on at the present time. Formal budgetary integration was employed as a management control device during the year for all budgeted funds. The District employs budget control by minor object and by individual appropriation accounts. Expenditures cannot legally exceed appropriations by major object account. C. Accounting Estimates The presentation of the Schedules in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the Schedules and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. D. Encumbrances Encumbrance accounting is used in all budgeted funds to reserve portions of applicable appropriations for which commitments have been made. Encumbrances are recorded for purchase orders, contracts, and other commitments when they are written. Encumbrances are liquidated when the commitments are paid. All encumbrances are liquidated as of June 30.
NOTE 2: INVESTMENTS

The District directs the County Treasurer to invest excess funds in the Local Agency Investment Fund (LAIF). The fund is an investment pool managed by the California State Treasurer. Monies in Measure M can be invested in any one or more investments generally permitted to school districts under the laws of the State including those authorized in the Resolution. The District has invested in Guaranteed Investment Contracts (GIC) with various financial institutions.

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT NOTE TO SCHEDULES JUNE 30, 2004

The LAIF and GIC account are not subject to classification. Investments at June 30, 2004 are presented below: Carrying Amount LAIF GIC Totals
NOTE 3: ACCOUNTS PAYABLE

Fair Value 21,962,408 $ 21,962,048 $

21,962,408 $ 21,962,408

Accounts Payable is comprised of payments due to vendors and LAIF:

Due to Vendor June 30, 2004 $ 20,533,489

NOTE 4:

INTERFUND TRANSFERS IN/OUT

Interfund Activities are reported as either loans, services provided, reimbursements or transfers. Interfund transfers consist of operating transfers from funds receiving resources to funds through which the resources are to be expended. During the fiscal year ending June 30, 2005, the Deferred Maintenance Fund transferred $1,218,026 to the building to reimburse prior year transfers.
NOTE 5: GENERAL OBLIGATION BONDS ISSUES

The bonds are general obligations of the district, and Contra Costa County is obligated to levy ad valorem taxes for the payment of interest on, and the principal of, the bonds. The Bond Interest and Redemption Fund is maintained by the County Treasurer and is used to account for both the accumulation of resources from ad valorem tax levies and the interest and redemption of principal of the Bonds issued by the District. In 2000, the District received authorization through Measure M from the November 7, 2000, election to issue up to $150,000,000 of bonds. The bonds are general obligations of the District and Contra Costa County is obligated to levy ad valorem taxes for the payment of the interest and the principal of the bonds. On May 2, 2002, the District issued $15,000,000 of Measure M, Series A bonds to fund the construction, re-construction or modernization of school facilities. The interest rate ranges from 4.8% to 7.9%. The final maturity date is August 1, 2031. On February 12, 2002, the District issued $40,000,000 of Measure M, Series B bonds to fund the construction, re-construction or modernization of school facilities. The interest rate ranges from 4% to 6%. The final maturity date is August 1, 2031.

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT NOTE TO SCHEDULES JUNE 30, 2004

On April 1, 2003, the District issued $95,000,000 of Measure M, Series C bonds to fund the construction, re-construction or modernization of school facilities The interest rate ranges from 2.5%-5%. The final maturity date is August 1, 2032.

SUPPLEMENTAL INFORMATION

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT MEASURE M PURPOSE OF BOND ISSUANCE AUTHORITY FOR ISSUANCE

The District received authorization to issue $150,000,000 of bonds at an election held on November 7, 2000 by an affirmative vote of more than two-thirds of the votes cast under the 2000 Authorization. The District has issued $15 million General Obligation Bonds, Election of 2000, Series A, dated May 1, 2001,$40,000,000 General Obligation Bonds, Election 2000, Series B, dated February 1, 2002, and $95,000,000 General Obligation Bonds, Election 2000, Series C dated April 1, 2003
PURPOSE OF BONDS

The proceeds of the Bonds may be used to improve the learning climate for children by upgrading educational facilities through such projects such as reconstructing, modernizing, renovating and repairing bathrooms, electrical, plumbing, heating and ventilation systems, leaking roofs and fire safety systems, improving technology, making seismic upgrades and replacing deteriorating portable classrooms and buildings. As required by the California Constitution, the proceeds from the sale of bonds will be used only for the construction, reconstruction, rehabilitation or replacement of school facilities, including the furnishing and equipping of school facilities and not for any other purpose, including teacher and administrator salaries and other school operating expenses.

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET TO ACCUMULATED ACTUAL EXPENDITURES FOR THE YEAR ENDED JUNE 30, 2004

% OF
PROJECT EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

EXPENDITURES Classified Salaries Employee Benefits Non-Capitalized Furniture & Equipment Services and Operating Expenses Buildings and Improvements Furniture and Equipment Capitalized Interfund Transfers Total Expenditures Planned Revenue Sources: Measure M Bond State Funding on Phase 1A Projects State Funding on Quick Start Projects Developer Fees Growth Projects Contra Costa County Head Start Interest E-Rate Reimbursement FEMA Reimbursement Support From Measure D State Funding on Phase 1B Projects Total Projected Funding Additional Funding Required

BUDGET

3,082,486 $ 1,027,495 1,615,613 18,521,020 248,202,848 2,209,387 2,439,665 277,098,514 $

849,489 $ 281,326 163,163 4,190,112 105,418,212 223,129 2,440,493 113,565,924 $

2,232,997 746,169 1,452,450 14,330,908 142,784,636 1,986,258 (828) 63,532,590

72.44% 72.62% 89.90% 77.38% 57.53% 89.90% -0.03% 59.02%

150,000,000 10,663,331 3,863,449 2,000,000 900,000 6,000,000 2,413,150 1,000,000 85,076,339 15,182,245 277,098,514 $ -

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WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE SUMMARY FOR THE YEAR ENDED JUNE 30, 2004 % OF
PROJECT BUDGET % OF CONSTRUCTION EXPENDITURES BUDGET COMPLETED TO DATE REMAINING TO DATE

SCHOOL/PROJECT DESCRIPTION

PHASE

Bayview Elementary School Renovation Castro Elementary School Renovation Chavez Elementary School Renovation Collins Elementary School Renovation Coronado Elementary School Renovation Dover Elementary School Renovation Downer Elementary School Renovation El Sobrante Elementary School Renovation Ellerhorst Elementary School Renovation Fairmont Elementary School Renovation Ford Elementary School Renovation Grant Elementary School Renovation Hanna Ranch Elementary School Renovation Harding Elementary School Renovation Highland Elementary School Renovation Kensington Elementary School Renovation King Elementary School Renovation Lake Elementary School Renovation Lincoln Elementary School Renovation Lupine Hills Elementary School Renovation Madera Elementary School Renovation Mira Vista Elementary School Renovation Montalvin Elementary School Renovation Murphy Elementary School Renovation New Elementary School Nystrom Elementary School Renovation Ohlone Elementary School Renovation Olinda Elementary School Renovation Peres Elementary School Renovation Riverside Elementary School Renovation Seaview Elementary School Renovation Shannon Elementary School Renovation Sheldon Elementary School Renovation Stege Elementary School Renovation

Phase 1B Phase 2A Phase 3 Phase 2A Phase 2A Phase 2B Phase 1B Phase 2A Phase 1B Phase 2B Phase 2B Phase 2A Phase 3 Phase 1A Phase 2B Phase 1B Phase 2B Phase 2A Phase 1A Phase 1A Phase 1A Phase 1B Phase 1A Phase 1B Phase 3 Phase 2A Phase 3 Phase 2B Phase 1A Phase 1A Phase 3 Phase 2B Phase 1B Phase 2A

16,370,386 447,401 709,407 405,864 508,459 740,343 23,503,619 499,610 11,235,206 740,606 626,587 871,745 537,500 14,517,215 354,213 17,234,267 505,529 674,957 15,589,380 14,127,305 10,272,423 12,480,446 10,648,562 12,172,438 216,685 955,345 266,516 420,557 17,082,702 12,372,218 462,954 348,375 13,179,285 752,113

1,986,205 394,194 118,854 357,685 476,897 522,308 1,040,859 453,647 1,204,263 622,160 430,513 661,444 78,773 7,204,679 137,162 1,726,681 254,362 495,585 10,331,319 10,384,571 5,444,215 1,614,310 7,175,939 1,683,858 8,739 868,328 203,157 437,779 11,888,402 6,807,109 458,099 306,904 1,692,046 545,782

87.87% 11.89% 83.25% 11.87% 6.21% 29.45% 95.57% 9.20% 89.28% 15.99% 31.29% 24.12% 85.34% 50.37% 61.28% 89.98% 49.68% 26.58% 33.73% 26.49% 47.00% 87.07% 32.61% 86.17% 95.97% 9.11% 23.77% -4.09% 30.41% 44.98% 1.05% 11.90% 87.16% 27.43%

12.13% 88.11% 16.75% 88.13% 93.79% 70.55% 4.43% 90.80% 10.72% 84.01% 68.71% 75.88% 14.66% 49.63% 38.72% 10.02% 50.32% 73.42% 66.27% 73.51% 53.00% 12.93% 67.39% 13.83% 4.03% 90.89% 76.23% 100.00% 69.59% 55.02% 98.95% 88.10% 12.84% 72.57%

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WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE SUMMARY FOR THE YEAR ENDED JUNE 30, 2004 % OF
PROJECT BUDGET % OF CONSTRUCTION EXPENDITURES BUDGET COMPLETED TO DATE REMAINING TO DATE

SCHOOL/PROJECT DESCRIPTION

PHASE

Stewart Elementary School Renovation Tara Hills Elementary School Renovation Valley View Elementary School Renovation Verde Elementary School Renovation Vista Hills Elementary School Renovation Washington Elementary School Renovation Wilson Elementary School Renovation Adams Middle School DeJean Middle School Pinole Middle School Operational Support Services * Totals

Phase 1A Phase 1B Phase 2B Phase 1A Phase 1B Phase 2A

13,415,354

10,385,410

22.59%

77.41%

All $

11,575,174 488,168 12,613,834 12,596 13,351,698 528,599 673,198 12,609,675 277,098,514 $

1,604,366 480,546 8,291,028 30,382 1,628,464 499,289 11,492 82,613 38 12,535,472 113,565,924

86.14% 1.56% 34.27% -141.20% 87.80% 5.54% -100.00% 87.73% -100.00% 0.59% 59.02%

13.86% 98.44% 65.73% 100.00% 12.20% 94.46% 0.00% 12.27% 0.00% 99.41% 40.98%

Planned Revenue Sources: Measure M Bond State Funding on Phase 1A Projects State Funding on Quick Start Projects Developer Fees Growth Projects Contra Costa County Head Start Interest E-Rate Reimbursement FEMA Reimbursement Support From Measure D State Funding on Phase 1B Projects Total Projected Funding Additional Funding Required

150,000,000 10,663,331 3,863,449 2,000,000 900,000 6,000,000 2,413,150 1,000,000 85,076,339 15,182,245 277,098,514

* - To be Allocated to all Projects based on total Project Cost. ** - Projects have been completed and were charged to the individual site.

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WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004 SITE # 104 BAYVIEW ELEMENTARY % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 105 CHAVEZ ELEMENTARY

$ 11,652,970 1,398,749 10,649 177,295 63,735 0 1,464,231 95,416 102,326 41,419 1,054,901 0 308,695 $ 16,370,386

56,290 $ 804,242

68,954 426,257 44,547 94,663 475,656 15,596 1,986,205 $

11,596,680 594,507 10,649 177,295 (5,219) 0 1,037,974 50,869 7,663 41,419 579,245 0 293,099 14,384,181

99.52% 42.50% 100.00% 100.00% -8.19% 70.89% 53.31% 7.49% 100.00% 54.91% 94.95% 87.87%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

576,657 82,887 0 0 0 0 0 984 12,729 0 36,150 0 0 709,407

64,929 $ 15,157

2,424 5,150 24,540 6,655 118,854 $

511,728 67,730 0 0 0 0 0 (1,440) 7,579 0 11,610 0 (6,655) 590,553

88.74% 81.71%

-146.31% 59.54% 32.12% -100.00% 83.25%

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WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004 SITE # 109 CASTRO ELEMENTARY % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA /CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 110 COLLINS ELEMENTARY

253,252 $ 114,876 4,577 4,391 766 0 0 2,387 14,699 505 51,948

246,770 $ 36,191 4,391 766

6,877 14,614 505 80,131 3,948 394,194 $

6,482 78,685 4,577 0 0 0 0 (4,490) 85 0 (28,183) (3,948) 53,207

2.56% 68.50% 100.00% 0.00% 0.00%

-188.11% 0.58% -0.00% -54.25% -100.0% 11.89%

447,401 $

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costa Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

163,449 $ 139,290 5,650 4,800 2,108 0 0 3,409 17,787 524 68,847 0 0 405,864 $

172,949 $ 46,903 4,800 2,108

7,612 16,175 524 106,615

357,685 $

(9,500) 92,388 5,650 0 0 0 0 (4,203) 1,612 0 (37,768) 0 0 48,179

-5.81% 66.33% 100.00% 0.00% 0.00%

-123.29% 9.06% 0.00% -54.86%

11.87%

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WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004
SITE # 112 - CORONADO ELEMENTARY

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Leases Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 115 - DOVER ELEMENTARY

298,239 $ 127,464 3,174 5,238 1,452 0 0 2,631 15,407 1,396 53,458 0 0 508,459 $

314,118 $

0 127,464 3,174 0 0 0 0 (3,285) 2,835 0 (32,660) (46,128) (3,959) 31,562

5,238 1,452

-5.32% 100.00% 100.00% 0.00% 0.00%

5,916 12,572 1,396 86,118 46,128 3,959 476,897 $

-124.87% 18.40% 0.00% -61.10% -100.00% -100.00% 6.21%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

485,207 $ 160,401 5,429 6,450 4,689 0 0 2,830 17,943 1,385 56,009 0 0 740,343 $

323,194 $ 60,896 6,450 4,899

7,395 15,715 1,385 98,520 3,852 522,308 $

162,013 99,505 5,429 0 (210) 0 0 (4,565) 2,228 0 (42,511) 0 (3,852) 218,035

33.39% 62.03% 100.00% 0.00% -4.48%

-161.31% 12.42% -0.00% -75.90% -100.00% 29.45%

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WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004 SITE # 116 DOWNER ELEMENTARY % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 117 ELLERHORST ELEMENTARY

$ 16,983,477 $ 2,703,375 142,249 310,000 73,241 29,578 143,220 114,591 119,506 54,215 1,720,728 696,788 412,651 $ 23,503,619 $

65,127 $ 442,034

3,032 32,345 68,733 425,615 3,973 1,040,859 $

16,918,350 2,261,341 142,249 310,000 73,241 29,578 140,188 114,591 87,161 (14,518) 1,295,113 696,788 408,678 22,462,760

99.62% 83.65% 100.00% 100.00% 100.00% 100.00% 97.88% 100.00% 72.93% -26.78% 75.27% 100.00% 99.04% 95.57%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

8,401,019 $ 1,094,882 9,093 154,683 44,361 0 326,961 88,305 74,919 33,471 797,255 0 210,257 $ 11,235,206 $

20,319 $ 493,962

47,429 176,437 32,685 69,456 353,207 10,768 1,204,263

8,380,700 600,920 9,093 154,683 (3,068) 0 150,524 88,305 42,234 (35,985) 444,048 0 199,489 10,030,943

99.76% 54.88% 100.00% 100.00% -6.92% 46.04% 100.00% 56.37% -107.51% 55.70% 94.88% 89.28%

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WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004 SITE # 120 EL SOBRANTE ELEMENTARY % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temporary Housing Administration Costs Planning Construction Testing Other Construction Testing Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 123 FAIRMONT ELEMENTARY

286,797 $ 125,113 4,005 3,425 2,020 0 0 2,664 15,536 824 59,226 0 0 499,610 $

295,469 $ 42,414 3,425 2,196

6,365 13,525 824 85,484 3,945 453,647 $

(8,672) 82,699 4,005 0 (176) 0 0 (3,701) 2,011 0 (26,258) 0 (3,945) 45,963

-3.02% 66.10% 100.00% 0.00% -8.69%

-138.92% 12.94% 0.00% -44.34% -100.00% 9.20%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Test Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costa Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

519,935 $ 141,068 3,552 7,694 1,199 0 0 2,355 16,201 987 47,615 0 0 740,606 $

458,961 $ 50,697 7,694 1,508

6,249 13,278 987 82,788

622,160

60,974 90,371 3,552 0 (309) 0 0 (3,894) 2,923 0 (35,173) 0 0 118,446

11.73% 64.06% 100.00% 0.00% -25.75%

-165.33% 18.04% 0.00% -73.87%

15.99%

17

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004 SITE # 124 FORD ELEMENTARY % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 125 GRANT ELEMENTARY

199,665 $ 299,370 10,028 3,756 1,209 0 0 2,620 56,377 721 52,841 0 0 626,587 $

264,302 $ 42,722 3,756 1,209

6,994 14,862 721 92,097 3,852 430,513 $

-64,637 256,648 10,028 0 0 0 0 (4,374) 41,516 0 (39,256) 0 (3,852) 196,074

-32.37% 85.73% 100.00% 0.00% 0.00%

-166.93% 73.64% 0.00% -74.29%

31.29%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

587,138 $ 162,155 6,138 7,803 2,318 0 0 3,818 18,442 980 82,953 0 0

420,375 $ 68,370 7,803 2,525

166,763 93,785 6,138 0 (207) 0 0

28.40% 57.84% 100.00% 0.00% -8.93%

7,804 16,584 980 130,379 6,623 661,444 $

(3,986) 1,858 0 (47,426) 0 (6,623) 210,301

-104.40% 10.08% 0.00% -57.17% -100.00% 24.12%

871,745 $

18

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004 SITE # 128 HANNA RANCH % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 127 HARDING ELEMENTARY

369,031 $ 99,972 0 0 62 0 0 984 21,016 0 46,435 0 0 537,500 $

19,487 $ 15,661

62

2,676 5,686 31,244 3,956 78,773 $

349,544 84,311 0 0 0 0 0 (1,692) 15,330 0 15,191 0 (3,956) 458,727

94.72% 84.34%

0.00%

-171.93% 72.94% 32.71% -100.00% 85.34%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

$ 1,493,289 20,132 238,082 44,521 1,347 1,296,168 73,345 108,543 0 870,524 0 211,048 $

$ $ 876,469 125,217 44,521 912,477 44,104 93,721 25,180 544,475 10,040 $ $

5,631,741 616,820 20,132 112,865 0 1,347 383,691 29,241 14,822 (25,180) 326,049 0 201,008 7,312,536

55.43% 41.31% 100.00% 47.41% 0.00% 100.00% 29.60% 39.87% 13.66% 0.00% 37.45% 95.24% 50.37%

19

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004
SITE # 122 HIGHLAND ELEMENTARY

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Oh C i C Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 130 KENSINGTON ELEMENTARY

191,815 $ 100,689 5,943 0 0 0 0 1,871 16,270 0 37,625 0 0 354,213 $

28,927 $ 7,767

7,896 16,779 75,793

137,162 $

162,888 92,922 5,943 0 0 0 0 (6,025) (509) 0 (38,168) 0 0 217,051

84.92% 92.29% 100.00%

-322.01% -3.13% -101.44%

61.28%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

$ 12,091,196 $ 1,556,518 10,408 187,489 65,758 0 1,563,823 128,378 106,144 45,161 1,151,739 0 327,653 $ 17,234,267 $

9,726 934,745 15,883 66,709 87,487 43,736 92,938 473,546 1,910 1,726,681

12,081,470 621,773 (5,475) 187,489 (951) 0 1,476,336 128,378 62,408 (47,777) 678,193 0 325,743 15,507,586

99.92% 39.95% -52.60% 100.00% -1.45% 94.41% 100.00% 58.80% -105.79% 58.88% 99.42% 89.98%

20

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004

SITE # 132 King Elementary % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temporary Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 134 LAKE ELEMENTARY

241,144 $ 163,187 5,806 2,932 2,273 0 0 3,294 19,052 0 67,841 0 0 505,529 $

53,695 44,367 2,932 2,273

7,801 16,577 120,095 6,623 254,362

187,449 118,820 5,806 0 0 0 0 3,294 11,251 (16,577) (52,254) 0 (6,623) 251,167

77.73% 72.81% 100.00% 0.00% 0.00%

100.00% 59.06% -100.00% -77.02% -100.00% 49.68%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

417,715 $ 133,569 4,294 3,150 2,480 0 0 2,735 55,907 1,078 54,029 0 0 674,957 $

333,530 $ 47,283 3,150 2,671

6,553 13,924 1,078 87,397

495,585 $

84,185 86,286 4,294 0 (191) 0 0 (3,818) 41,983 0 (33,368) 0 0 179,372

20.15% 64.60% 100.00% 0.00% -7.69%

-139.59% 75.09% 0.00% -61.76%

26.58%

21

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004 SITE # 135 LINCOLN ELEMENTARY % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Test Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 126 LUPINE HILLS

$ 11,166,807 $ 1,577,033 22,473 221,343 50,047 1,470 1,329,402 76,907 109,440 81,011 953,447 0 0 $ 15,589,380 $

7,414,623 $ 922,347 1,200 147,326 50,047 834,217 51,504 109,343 75,362 713,984 11,366 10,331,319 $

3,752,184 654,686 21,273 74,017 0 1,470 495,185 25,403 97 5,649 239,464 0 (11,366) 5,258,061

33.60% 41.51% 94.66% 33.44% 0.00% 100.00% 37.25% 33.03% 0.00% 6.97% 25.12% -100.00% 33.73%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Test Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

$ 11,057,987 $ 1,315,250 34,221 49,062 180,392 0 309,839 70,866 89,635 98,666 733,448 0 187,939 $ 14,127,305 $

8,371,773 $ 812,828 0 129,176 55,592 0 221,962 53,620 113,873 70,574 555,173 0 0 10,384,571 $

2,686,214 502,422 34,221 (80,114) 124,800 0 87,877 17,246 (24,238) 28,092 178,275 0 187,939 3,742,734

24.29% 38.20% 100.00% -163.29% 69.18% 0 28.36% 24.34% -27.04% 28.47% 24.31% 100.00% 26.49%

22

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004 SITE # 137 MADERA ELEMENTARY % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 139 MIRA VISTA ELEMENTARY

7,314,088 $ 1,133,452 19,565 198,359 36,940 1,593 655,958 64,329 79,211 0 617,651 0 151,277 $ 10,272,423 $

3,563,933 $ 715,468 82,737 36,940 450,310 36,495 77,482 32,297 439,724 8,829 5,444,215

3,750,155 417,984 19,565 115,622 0 1,593 205,648 27,834 1,729 (32,297) 177,927 0 142,448 4,828,208

51.27% 36.88% 100.00% 58.29% 0.00% 100.00% 31.35% 43.27% 2.18% 28.81% 94.16% 47.00%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

8,483,434 $ 1,190,073 10,693 173,786 50,072 0 1,234,525 73,451 86,545 35,662 907,771 0 234,434 $ 12,480,446 $

9,000 675,334 386 54,751 366,492 35,419 75,266 386,893 10,768 1,614,310

8,474,434 514,739 10,693 173,400 (4,679) 0 868,033 38,032 11,279 35,662 520,878 0 223,666 10,866,136

99.89% 43.25% 100.00% 99.78% -9.35% 70.31% 51.78% 13.03% 100.00% 57.38% 95.41% 87.07%

23

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004 SITE # 142 - MONTALVIN ELEMENTARY % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administrating Costs Planning Construction Testing Other Construction costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 142- MURPHY ELEMENTARY

7,542,128 $ 1,206,135 21,104 106,207 43,121 1,715 639,334 62,223 75,685 68,339 706,852 0 175,719 $ 10,648,562 $

5,274,488 $ 683,300 81,091 43,121 390,335 36,561 77,589 33,544 538,353 17,558 7,175,939

2,267,640 522,835 21,104 25,116 0 1,715 248,999 25,662 (1,904) 34,795 168,499 0 158,161 3,472,623

30.07% 43.35% 100.00% 23.65% 0.00% 100.00% 38.95% 41.24% -2.52% 50.92% 23.84% 90.01% 32.61%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

8,349,727 $ 1,108,599 11,067 154,683 50,461 0 1,265,458 88,875 79,289 35,131 797,359 0 231,789 $ 12,172,438 $

15,771 $ 626,196

53,838 497,550 35,391 75,207 369,136 10,768 1,683,858

8,333,956 482,403 11,067 154,683 (3,377) 0 767,908 53,484 4,082 35,131 428,223 0 221,021 10,488,580

99.81% 43.51% 100.00% 100.00% -6.69% 60.68% 60.18% 5.15% 100.00% 53.71% 95.35% 86.17%

24

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004 SITE # 180 - NEW ELEMENTARY % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 144 NYSTROM ELEMENTARY

135,863

135,863

100.00%

2,842 23,976 54,004

8,739

2,842 15,237 54,004

100.00% 63.55% 100.00%

216,685

8,739 $

207,946

95.97%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

626,343 $ 197,148 7,078 7,833 2,627 0 0 4,246 20,362 2,040 87,668 0 0 955,345 $

609,942 $ 76,171 7,833 2,983

8,347 17,736 2,040 136,654 6,623 868,328 $

16,401 120,977 7,078 0 (356) 0 0 (4,101) 2,626 0 (48,986) 0 (6,623) 87,017

2.62% 61.36% 100.00% 0.00% -13.55%

-96.57% 12.90% -0.00% -55.88% 100.00% 9.11%

25

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004 SITE # 146 OHLONE ELEMENTARY % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 145 OLINDA ELEMENTARY

10,874 $ 175,063 9,728 0 48 0 0 2,467 21,447 0 46,889 0 0 266,516 $

59,899 $ 11,978

48

10,356 22,007 98,869

203,157 $

(49,025) 163,085 9,728 0 0 0 0 (7,889) (560) 0 (51,980) 0 0 63,359

-450.85% 93.16% 100.00% 0.48%

-319.79% -2.61% -110.86%

23.77%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Che3ck Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

226,081 $ 121,685 3,698 4,093 819 0 0 2,411 15,760 93 45,917 0 0 420,557 $

294,102 $ 35,795 4,093 819

6,342 13,476 93 83,059

437,779 $

(68,021) 85,890 3,698 0 0 0 0 (3,931) 2,284 0 (37,142) 0 0 (17,222)

-30.09% 70.58% 100.00% 0.00% 0.00%

-163.04% 14.49% -0.00% -80.89%

-4.09%

26

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004 SITE # 147 PERES ELEMENTARY PROJECT BUDGET EXPENDITURES TO DATE VARIANCE % OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 150 RIVERSIDE ELEMENTARY

$ 12,623,968 1,706,372 24,454 268,866 62,947 1,960 1,023,098 76,354 110,599 34,823 976,428 0 172,833 $ 17,082,702

9,012,228 $ 1,060,452 1,200 128,834 62,947 685,729 51,354 109,023 33,314 731,955 11,366 11,888,402 $

3,611,740 645,920 23,254 140,032 0 1,960 337,369 25,000 1,576 1,509 244,473 0 161,467 5,194,300

28.61% 37.85% 95.09% 52.08% 0.00% 100.00% 32.98% 32.74% 1.42% 4.33% 25.04% 93.42% 30.41%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

8,763,341 1,274,463 12,720 198,628 39,628 2,572 828,453 65,693 84,728 57,981 877,628 0 166,383 $ 12,372,218

4,541,134 $ 802,473 141,906 39,628 490,470 41,250 87,605 51,631 605,329 5,683 6,807,109 $

4,222,207 471,990 12,720 56,722 0 2,572 337,983 24,443 (2,877) 6,350 272,299 0 160,700 5,565,109

48.18% 37.03% 100.00% 28.56% 0.00% 100.00% 40.80% 37.21% -3.40% 10.95% 31.03% 96.58% 44.98%

27

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004 SITE # 152 SEAVIEW ELEMENTARY % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 134 SHANNON ELEMENTARY

246,186 $ 113,301 2,850 3,750 1,800 0 39,710 2,070 13,659 302 39,326 0 0

278,473 $ 39,397 3,750 1,800 43,562 5,431 11,541 302 73,842

(32,287) 73,904 2,850 0 0 0 (3,852) (3,361) 2,118 0 (34,516) 0 0

-13.11% 65.23% 100.00% 0.00% 0.00% -9.70% -162.37% 15.51% -0.00% -87.77%

462,954 $

458,099 $

4,855

1.05%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

176,452 $ 109,167 2,875 1,800 1,892 0 0 2,116 13,869 0 40,204 0 0

211,036 $

(34,584) 109,167 2,875

-19.60% 100.00% 100.00% 0.00% 0.00%

1,800 1,892

0 0 0 0

5,772 12,266 74,138

(3,656) 1,603 0 (33,934) 0 0

-172.78% 11.56% -84.40%

348,375 $

306,904 $

41,471

11.90%

28

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004 SITE # 155 SHELDON ELEMENTARY % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administrating Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 157 STEGE ELEMENTARY

9,325,171 $ 1,207,149 11,014 185,248 48,054 0 1,153,418 93,045 87,387 40,106 776,168 0 252,525 $ 13,179,285 $

20,543 $ 704,971

44,553 417,970 36,043 76,591 380,607 10,768 1,692,046 $

9,304,628 502,178 11,014 185,248 3,501 0 735,448 57,002 10,796 40,106 395,561 0 241,757 11,487,239

99.78% 41.60% 100.00% 100.00% 7.28% 63.76% 61.26% 12.35% 100.00% 50.96% 95.74% 87.16%

PROJECT BUDGET

EXPENDITURES TO DATE VARIANCE

OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency F i dE i TOTAL COSTS

514,091 $ 146,668 4,167 6,775 1,507 0 0 2,796 17,603 1,681 56,825 0 0 752,113 $

370,959 $ 48,791 6,775 1,714

6,454 13,716 1,681 89,070 6,623 545,782 $

143,132 97,877 4,167 0 (207) 0 0 (3,658) 3,887 0 (32,245) 0 (6,623) 206,331

27.84% 66.73% 100.00% 0.00% -13.75%

-130.84% 22.08% 0.00% -56.74% -100.00% 27.43%

29

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004 SITE # 158 STEWART ELEMENTARY % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 159 TARA HILLS ELEMENTARY

8,120,295 $ 1,523,933 43,046 120,350 45,277 5,329 2,535,785 61,698 119,177 32,240 641,634 0 166,590 13,415,354 $

5,741,338 $ 685,923 4,462 81,604 42,537 3,051,536 38,373 74,417 24,192 641,027

10,385,410 $

2,378,957 838,010 38,584 38,746 2,740 5,329 (515,751) 23,325 44,760 8,048 607 0 166,590 3,029,944

29.30% 54.99% 89.63% 32.19% 6.05% 100.00% -20.34% 37.81% 37.56% 24.96% 0.09% 100.00% 22.59%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

7,933,903 $ 1,088,042 9,968 163,506 46,832 0 1,172,579 83,230 80,494 33,167 744,101 0 219,352 $ 11,575,174 $

12,459 $ 604,464

50,180 432,457 36,186 76,896 380,956 10,768 1,604,366 $

7,921,444 483,578 9,968 163,506 (3,348) 0 740,122 47,044 3,598 33,167 363,145 0 208,584 9,970,808

99.84% 44.44% 100.00% 100.00% -7.15% 63.12% 56.52% 4.47% 100.00% 48.80% 95.09% 86.14%

30

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004

SITE # 160 VALLEY VIEW ELEMENTARY % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 162 VERDE ELEMENTARY

275,443 $ 132,400 4,938 3,250 2,177 0 0 2,635 16,599 658 50,068 0 0 488,168 $

308,878 $ 43,621 3,250 2,357

7,018 14,912 658 96,090 3,763 480,546 $

(33,435) 88,779 4,938 0 (180) 0 0 (4,383) 1,687 0 (46,022) 0 (3,763) 7,622

-12.14% 67.05% 100.00% 0.00% -8.26%

-166.32% 10.16% 0.00% -91.92% -100.00% 1.56%

PROJECT BUDGET

EXPENDITURES TO DATE

VARIANCE

% OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

9,133,077 1,410,964 20,900 176,699 38,385 3,185 670,136 65,244 90,284 77,732 782,256 0 144,972

5,996,900 $ 867,444 1,200 129,213 38,385 398,174 44,447 94,345 39,274 666,320 15,326

3,136,177 543,520 19,700 47,486 0 3,185 271,962 20,797 (4,061) 38,458 115,936 0 129,646 4,322,806

34.34% 38.52% 94.26% 26.87% 0.00% 100.00% 40.58% 31.88% -4.50% 49.47% 14.82% 89.43% 34.27%

$ 12,613,834

8,291,028 $

31

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004 SITE # 163 VISTA HILLS ELEMENTARY PROJECT BUDGET EXPENDITURES TO DATE VARIANCE % OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

7,207 $ 5,389 0 0 0 0 0 0 0 0 0 0 0 12,596 $

25,392 $ 4,990

30,382

(18,185) 399 0 0 0 0 0 0 0 0 0 0 0 (17,786)

-252.32% 7.40%

-141.20%

SITE # 164 WASHINGTON ELEMENTARY % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

9,701,802 $ 1,183,712 8,806 181,057 49,421 0 868,921 99,978 86,675 40,028 880,415 0 250,883 $ 13,351,698 $

13,780 $ 674,826

52,320 358,152 38,120 81,005 399,493 10,768 1,628,464

9,688,022 508,886 8,806 181,057 (2,899) 0 510,769 61,858 5,670 40,028 480,922 0 240,115 11,723,234

99.86% 42.99% 100.00% 100.00% -5.86% 58.78% 61.87% 6.54% 100.00% 54.62% 95.71% 87.80%

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WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004 SITE # 165 WILSON ELEMENTARY % PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE # 202 ADAMS MIDDLE

294,395 141,119 4,901 5,099 1,768 0 0 3,091 17,036 1,279 59,911 0 0 528,599

312,802 52,556 5,099 1,960

6,967 14,805 1,279 99,874 3,948 499,289

(18,407) 88,563 4,901 0 (192) 0 0 (3,876) 2,231 0 (39,963) 0 (3,948) 29,310

-6.25% 62.76% 100.00% 0.00% -10.87%

-125.39% 13.10% 0.00% -66.70% -100.00% 5.54%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

11,492

(11,492)

-100.00%

11,492

(11,492)

-100.00%

33

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004

SITE #208 DeJean


PROJECT BUDGET EXPENDITURES TO DATE VARIANCE

%
OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS
SITE #212 - PINOLE

261,812 $ 348,917 0 0 0 0 0 0 61,574 0 895 0 0 673,198 $

82,575 $ 38

82,613

179,237 348,879 0 0 0 0 0 0 61,574 0 895 0 0 590,585

68.46% 99.99%

100.00% 100.00%

87.73%

% PROJECT BUDGET EXPENDITURES TO DATE VARIANCE OF BUDGET REMAINING

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

0 $

38

38

-100.00%

0 $

38

38

-100.00%

34

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT SCHEDULE OF BUDGET AND ACCUMULATED ACTUAL EXPENDITURE DETAIL FOR THE YEAR ENDED JUNE 30, 2004

SITE # 615 - ADMINISTRATION PROJECT BUDGET EXPENDITURES TO DATE % OF BUDGET REMAINING

VARIANCE

Construction Architect Fees Preliminary Tests Inspection Services DSA/CDE Plan Check Fees Site Surveys Temp Housing Administration Costs Planning Construction Testing Other Construction Costs Program Contingency Furniture and Equipment TOTAL COSTS

386,197 $ 9,185 0 0 0 0 0 3,580,925 4,991,266 0 3,642,100 0 0 12,609,673 $

658,264 $ 74,169 7,193

1,093,174 8,126,122 2,440,494 136,056 12,535,472 $

(272,067) 9,185 (74,169) 0 (7,193) 0 0 2,487,751 (3,134,856) 0 1,201,606 0 (136,056) 74,201

-70.45% 100.00% -100.00% -100.00%

69.47% -62.81% 32.99% -100.00% 0.59%

35

THOMPSON, COBB, BAZILIO & ASSOCIATES, PC Certified Public Accountants and Management, Systems, and Financial Consultants
21250 Hawthorne Boulevard Suite 500

Torrance, CA 90503
310-792-7001 Fax: 310-792-7068

1101 15th Street, N.W. Suite 400

202-737-3300 Fax: 202-737-2684

Washington, DC 20005

100 Pearl Street 14th Floor

Hartford, CT 06103

203-249-7246 Fax: 203-275-6504

REPORT ON COMPLIANCE AND ON INTERNAL CONTROLOVER FINANCIAL REPORTING BASED ON AN AUDIT PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

The Honorable Board of Education West Contra Costa Unified School District We have audited the accompanying Schedules of Assets and Liabilities and Revenues and Expenditures (the Schedules) of the West Contra Costa Unified School District (the District) for the Measure M General Obligation Bonds (the Bonds), as of and for the year ended June 30, 2004 and have issued our report thereon dated November 21, 2004. We have conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Compliance Specifically we tested, compliance with laws, regulations, and contracts applicable to personal services, employee benefits, travel consulting services and operating expenses. As part of obtaining reasonable assurance about whether the Districts Schedules are free of material misstatement, we performed tests of the Districts compliance with certain provisions of laws, regulations and contracts, noncompliance with which could have a direct material effect on the determination of amounts shown on the Schedule. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Internal Control Over Financial Reporting In planning and performing our audit, we considered the Districts internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the Schedules and not to provide assurance on the internal control over financial reporting. Our consideration of the internal controls over financial reporting applicable to the Schedules would not necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk of misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses. However, we noted other matters involving the internal control over financial reporting that we have reported to management of the District in a separate letter dated November 21, 2004.

36

This report is intended for the information of the Board of Education, Citizens Oversight Committee and West Contra Costa Unified School Districts management and is not intended and should not be used by anyone other than these specified parties. Thompson, Cobb, Bazilio & Associates, PC Torrance, California November 21, 2004

37

THOMPSON, COBB, BAZILIO & ASSOCIATES, PC Certified Public Accountants and Management, Systems, and Financial Consultants
21250 Hawthorne Boulevard Suite 500

Torrance, CA 90503
310-792-7001 Fax: 310-792-7068

1101 15th Street, N.W. Suite 400

202-737-3300 Fax: 202-737-2684

Washington, DC 20005

100 Pearl Street 14th Floor

Hartford, CT 06103

203-249-7246 Fax: 203-275-6504

INDEPENDENT AUDITORS REPORT ON STATE COMPLIANCE

The Honorable Members of the Board of Education West Contra Costa Unified School District We have audited the accompanying Schedules of Assets and Liabilities and Revenue and Expenditures (the Schedules) of the West Contra Costa Unified School District (the District) Measure M General Obligation Bond, as of and for the year ended June 30, 2004. Our audit was made in accordance with auditing standards generally accepted in the United States of America and the standards for financial and compliance audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the Schedules are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the Schedules. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall Schedules presentation. We believe that our audit provides reasonable basis for our opinion. Our audit does not provide a legal determination on the Districts compliance with specified requirements. The Districts management is responsible for the Districts compliance with laws and regulations. In connection with the audit referred to above, we selected and tested transactions and records to determine the Districts compliance with the following requirements: Bond proceeds are used only for the construction, reconstruction, rehabilitation or replacement of school facilities, including the furnishing and equipping of school facilities or the acquisition or lease of real property for school facilities and not for any other purpose, including teacher and administrator salaries and other school operating expenses. Pubic Contract Code Governmental Code Based on our audit, we found that, for the items tested, the West Contra Costa Unified School District complied with the state laws and regulations referred to above. Further, based on our examination for items not tested, nothing came to our attention to indicate that the West Contra Unified School District has not complied with the state laws and regulations. This report is intended for the information of the Board of Education, Citizens Oversight Committee and West Contra Costa Unified School Districts management and is not intended and should not be used by anyone other than these specified parties. Thompson, Cobb, Bazilio & Associates, PC Torrance, California November 21, 2004

38