Second Period Interim Financial Report For Fiscal Year 2011-2012 - Ocr

INTEROFFICE CORRESP()NDENCE
Los Unified School I)istrict

Office of the Chief Financial Off:leer
BMrd of Education RepOI"t
No.
For 3/13/12 Bourd Meeting
!viembers, Board of Education DATE; February 27, 2012
Dr. John E. Deasy,
Megan K, ReiHy
Chief Financial
L:.."' ... lI ...... L' FOR BOAR)) ITEl\f 188-11/12 -l\1ARCH 13,2012
SECOND INTERIlVi REPOR'rFOR FISCAL YEAR
correspondence provides an update on the status of the Second Interim
.... ,u ... "cu which be proposed for approval at the March 13
th
Board
meeting.
is the of three tlnancial reports for fiscal 2011-12 and
must include expenditure. and cash balance inforrnation through
January 3 L 2012. The process required Accounting and Budget Services
staff to prepare this report is lengthy invol'ves the compilation of of the
Districf s financial infonnation and analysis of the data. As a result,
the report and accompanying inforrnativewill be submitted to the Board
regular subn1ission date. The documents will be delivered to you by March
8, 2.
'I'he Report will indicate that the District \vill be able to meet its f1nancial
obligations for 2011-12. as has been case in last several
years, also anticipates that Board \\I'i11 be requested to "'''''''' ",","I.,,,.
"qualiHcd." which means that, in light deficits, the District may not
be able to nleet its financial for 2012-13 2013-2014.
Please call Megan ReiHy at (213) 241-7888 if you wish background briefing on
Report.
c: King
David Hohnquist
Aquino
Crain
Luis Buendia
LOS ANGELES UNIFIED SCHOOL DISTRICT
Inter-Office Correspondence
Office of the Chief Financial Officer
Board of Education Report
No. 188 - 11112
For 03/13/12 Board Meeting
TO: Members, Board of Education
INFORMATIVE
DATE: March 13, 2012
Dr. John E. Deasy, Superintendent
FROM: Megan K. ReillY:'
Chief Financial Officer
SUBJECT: 2011-12 SECOND INTERIM FINANCIAL REPORT
This informative provides a background overview of the 2011-12 Second Interim Financial Report ("Report"),
which, under Education Code sections 42130 and 42131, is to be submitted to the Los Angeles County Office of
Education ("LACOE"). The Report contains current fiscal year revenue, expenditure, and cash projections for
the General Fund and funds impacting the General Fund. The Board is requested to certify the District's
financial condition as qualified, meaning the District may not be able to meet its financial obligations for 2011-
12 and the two out-years. In addition, the Report contains a multi-year projection and fiscal stabilization plan
for 2012-13.
I. MAJOR HIGHLIGHTS
The District will be able to meet its financial commitments in 2011-12 and meet the 50/0 General Fund
ending balance requirement set forth in the District's Budget and Finance Policy.
The projected unassigned/unappropriated ending balance is $74.6 million, which is an increase of $56.5
million from $18.1 million at First Interim. All of the unassigned ending balance has been assumed to
support expenditures for 2012-13.
The General Fund (Restricted and Unrestricted combined) cash balance is projected to be $173.6 million at
the end of2011-12. Inter-fund borrowing is projected to be necessary at various points towards the end of
the year. In addition, an estimated cash offset of $68.8 million from redevelopment property taxes that State
is relying upon is uncertain and cannot be depended on for cash flow purposes in 2011-2012.
The out-years show cumulative deficits for 2012-13 and 2013-14 of negative $377 million and negative
$976 million, respectively. A fiscal stabilization plan for 2012-13 is attached.
II. CHANGES IN REVENUES, EXPENDITURES, AND ENDING BALANCE
Decrease in 2011-12 Projected Revenues - Since First Interim, there has been a $20.6 million decrease
in projected revenues for General Fund - Unrestricted. This decrease has taken into account the State
mid-year reduction triggers of $31.6 million, net of higher ADA revenue of $8.3 million. In addition,
other federal reimbursement revenue sources decreased by $9 million, offset by an increase in State
Lottery Revenue of $5.8 million.
Members, Board of Education
March 13,2012
2011-12 SECOND INTERIM FINANCIAL REPORT
Page 2 of4
Increase in 2011-12 Projected Expenditures - Expenditures for General Fund - Unrestricted are higher
by $26.4 million. The main reason for this increase is that furlough savings are uncertain and cannot be
factored into expenditure savings. This expenditure increase is offset by lower Health and Welfare
contributions of $15.4 million, due to lower participation.
Increase in Projected Net Contributions/Transfers - The General Fund contributions to restricted
programs increased by $14.4 million. The primary reasons are an offset for the presumption of
furloughs in categorical programs and higher operating cost in some programs. Interfund transfers to
Special Education Program and Cafeteria Fund increased by $11.8 million and $7.9 million,
respectively. Conversely, transfers into the Federal Early Retirement Reimbursement Program and for
COP Debt Service declined by $7.8 million.
Decrease in Ending Balance - The projected total ending balance was lower by $54.0 million. The
additional increase in unassigned/unappropriated balance of $56.5 million has been factored in the 2012-
13 budget.
Components of Ending Balance (in millions)
General Fund - Unrestricted
Fiscal Year 2011-12
Second First
Interim Interim
Nonspendable $9.5 $9.5
Assigned 357.9 468.3
Unassigned-Reserve for Economic
Uncertainties 65.4 65.4
Unassigned/Unappropriated 74.6 18.1
2011-12 Ending Balance $507.3 $561.3
Variance
$0.0
(110.4)
0.0
56.5
$54.0
Assigned Ending Balance: Certain account balances remain available to schools and offices for
future use. Carryover accounts include school donation accounts, per pupil school discretionary
accounts, school determined needs funds, new school opening funds, funds reserved for fire damage,
reserve for funding the District's OPEB liability. The assigned fund balance (i.e. carryovers) at
Second Interim is lower than the First Interim by $110.4 million. The main factor is the release of
$91.8 million of the revenue uncertainty reserve to cover the mid-year trigger cuts and furlough
elimination.
March 13,2012
Page 3 of 4
III. 2011-12 PROJECTED CASH BALANCE
The projected cash balance for the General Fund will be $173.6 million. This is net of a positive
$119.3 million restricted cash balance and $54.3 million unrestricted cash balance as a result of
interfund borrowing from other funds. Two significant changes since First Interim are the
uncertainty of $68.5 million in additional redevelopment property taxes and changes in furlough
savings.
IV. 2012-13 AND 2013-14 UNRESTRICTED GENERAL FUND (OUT-YEAR PROJECTIONS)
The Second Interim projection results in a deficit of$377 million and $976.5 million for 2012-13 and
2013-14, respectively. A higher beginning balance, decreases in expenditures and changes in the
assumptions about the State triggers led to a projected net improvement of $180 million in 2012-13.
.. Decreased Revenues - There is a slight decrease in revenue of $2.3 million in 2012-13 and a net
decrease in revenue of$11 million in 2013-14. The changes in revenue estimates include the
following:
.. Zero cost of living adjustment (COLA) is assumed for 2012-13 and 2013-14.
.. Increase in lottery revenue due to a lottery rate changes of$7.3 million in 2012-13 and $6.6
million in 2013-14.
.. Decrease in Medical Administrative Activities revenue of $5.2 million due to reduce
participant.
.. Decrease in K-3 class size revenue of$4.5 million in 2012-13 and 2013-14.
.. Estimated revenue limit decrease of $21.8 million due to changes in Kindergarten enrollment in
2013-14.
.. Decreased Expenditures Unrestricted expenditures have decreased by $ 22.3 million and $28.8
million in 2012-13 and 2013-14, respectively. The changes in expenditure estimates include the
following:
.. Decrease in salary of $7.9 million based on the 2011-12 Second Interim salary estimate.
.. Employee benefit cost decreased $22.5 million and $24.5 million in 2012-13 and 2013-14,
respectively. This is due to a decrease in health and welfare cost contributions and PERS rate
changes.
.. Decrease in expenditures of $8.0 million attributable to changes in kindergarten enrollment.
.. Decrease in expenditures is offset by the cost of parcel tax of $3.9 million, summer schools for
2012-13 of $1 million, cost of splitting schools of $2.8 million, and changes in indirect cost of
$6 million.
.. 2011-12 State Trigger Assumptions -2012-13 Second Interim deficit assumed a $7.1 million revenue
limit impact with the Transportation revenue to be ongoing in 2012-13 but eliminated in 2013-14. The
estimated revenues do not contain any Weighted Student formula impact to the District.
March 13,2012
Page 4 of 4
Released Prior Year Deferrals - Revenue associated with cash deferrals in 2011-12 and 2012-13
($334 million and $333 million) is used to support expenditures in 2012-13 and 2013-14. Part of the
2011-12 cash deferrals was used to offset the impact of the 2011-12 Trigger reduction of $3l.6 million
and loss of savings from furlough of $60.2 million.
Anticipated 2012-13 State Trigger - The 2012-13 estimated budget deficit does not include the $370
to $470 per ADA 2012-13 state trigger reduction in the event that the Governor's initiative does not
pass.
It is important to note that there is still a great uncertainty regarding the out-year revenue projections due to the
trigger language included in the Governor's Proposed January 2012-13 Budget. There is still the added
uncertainty as to the impact of the proposed Weighted Student formula to the District.
The Legislative Analyst Office (LAO) estimates that the State general fund may be $6.5 billion lower and its
revenue estimate resulting froin the Governor's initiative continues to be lower than the administration's.
Accordingly, if any of this lower revenue forecast proves to be accurate, the State will need to identify
additional solutions and/or revenue s to balance 2012-13 State Budget.
Attached is a list of proposed balancing alternatives. Attachment B is a chart that describes the various
alternatives that the District has to balance the projected deficit for 2012-13. Also included in Attachment B is a
list of balancing solutions in the event that the District is unsuccessful in pursuing any of the other alternatives.
Please contact me at 213-241-7888 or Matt Hill, Chief Strategy Officer at 213-241-7000 should you have any
questions.
c: Michelle King
Dave Holmquist
Jefferson Crain
Matt Hill
Luis Buendia
Tony Atienza
Report Number:
Date:
Subject:
Responsible Staff:
Name
Office/Division
Telephone No.
BOARD REPORT
Action Proposed:
Background:
188-11112
March 13,2012
2011-12 Second Interim Report and Fiscal Stabilization Plan
Megan Reilly
Office of the Chief Financial Officer
213-241-7888
Staff requests that the Board approve the 2011-12 Second Interim
Financial Report, which contains a "qualified" certification (enclosed
herewith as attachment "A"), and attached Fiscal Stabilization Plan
(Attachment "B"). A qualified certification signifies that the District,
based on current projections, may not be able to meet its financial
obligations for the current or two subsequent fiscal years.
Under Education Code Sections 35035(g), 42130 and 42131" District
staff must prepare and submit interim financial reports for certain funds
must be prepared and submitted to the governing board at intervals
throughout the fiscal year. These interim financial reportscertify to the
County Superintendent of Schools, the State Controller, and the State
Superintendent of Public Instruction whether the District is able to meet
its financial obligations for the remainder of the fiscal year and the next
two fiscal years, using one of three certification scenarios:
A positive certification indicates that based on current projections, the
district will meet its financial obligations for the current fiscal year
and two subsequent years.
A qualified certification indicates that the district may not be able to
Ineet its financial obligations for the current and two subsequent fiscal
years.
A negative certification indicates that the district will not be able to
Ineet its financial obligations for the current and subsequent fiscal
year.
In addition, the Los Angeles County Office of Education (LACOE) has
requested that the Board approve to finalize the options it will consider in
order to meet its reserve requirements in 2012-13 and 2013-14 as part of
Bd. of Ed Rpt No. 188-11112 Page 1 of 4 Board of Education
March 13,2012
Expected Outcomes:
Board Options and
Consequences:
the updated fiscal stabilization plan, by March 15,2012, for inclusion with
the Second Interim Report.
The District will file its Second Interim Financial Report and be in
compliance with Education Code Requirements.
The Board may choose to adopt a positive certification only if it
determines that the District will meet its financial obligations in the
current year and two subsequent years.
The Board may choose to adopt a qualified certification of financial
condition based on the current projections if it determines that the District
mayor may not meet its financial obligations in the current year or two
subsequent years.
The Board may choose to adopt a negative certification if the Board finds
that the District will not be able to meet its financial obligations in the
current year or the subsequent year.
A district with a qualified or negative certification at the second interim
period may not, in that fiscal year or the next fiscal year, issue non-voter
approved debt unless the County Superintendent determines that the
District can make repayment of such debt issuance. LACOE may also
impose various sanctions or restrictions on districts that fail to deal with
financial issues raised in interim reports. Finally, rating agencies may
consider interim reports when making or revising credit ratings.
LACOE will review the District's certification. It has the authority and
responsibility to change the certification if it determines that the District
certification was not appropriate.
Policy Implications: Certification of the District's 2011-12 Second Interim Financial Report
will comply with Education Code and LACOE requirements.
Budget Impact: This report includes the required budget adjustments to restore and
maintain reserves at the required level without using balancing methods
not within the District's control.
Issues and Analysis: None
Attachments:
March 13,2012
iJx Informative
Desegregation
Impact Statement
March 13,2012
as to
as to k',)riln,c.i' .. ""u,-,,- staternent.
Bd. No. 8 8 ~ 1 1 / l 2 4of4
March J 3; 2012
Los Angeles
Unified School
District's
2012-13 Budget
Balancing Plan
REDUCTION PLAN *
ADDITIONAL
RESOURCES TO
SCHOOLS
RESTORATIONS
(Total - $390 Million)
Attachment B
Page 1 of 3
*Note: $390 million reduction plan is to address the Second Interim Deficit of $377 million and
to allocate $13.7 million of additional resources to schools.
fISCAL YEAR 2012-13 fISCAL STABILIZATION PLAN (OPTION 4) ATTACHMENT B Page 2 of 3
Occuoatlonal Center I-'roe:ram
Afterschool Youth Services Programs $ $ 6.9 322
$ 18.1 I $ 1$ 18.1 I 720 I 1,219 I 1,939 I Elimination of General Fund support to Early Childhood Ed beyond
program-generated revenues
$ 3.3 I $ - $ 3.3 14 - 14 Implement MyPay initiative and expedite personnel investigations
$ - $ 3.8 16 - 16 Funding expires in 12-13.
Financial Managers
1$ 2.7 I $
- $ 2.7 - 43 43 Reduction of Financial Managers. Each middle schoo! will share a
Financial Manager with one other site.
Gifted Program
1$ 2.4 I $
- $ 2.4 - - Reduce support to schools for School for Advanced Studies and Gifted
and Talented Education programs.
High School Support Services-SLC Auxiliary $ 7.3 $ - $ 7.3 57 10 67 Reductions to Athletics, Small Learning Communities, Academic
Lead Teachers, Academic Decathlon, Decathlon and Science Centers.
$ 5.2 $
,Is $ 1.7 $
National Board Cert - Differentials $ 10. $ $ 10. Differentials to be covered with appropriate categorical funding
Nurses 1$ 4.2 $ 4.2 $ Redesign of the nursing allocation model from school-type allocation
to enrollment based allocation.
Ongoing & Major Maintenance 1$ 16.91 $ 1$ 16.91 1171 117 !consolidate of Maint Units to further reduce supervisory and
overhead requirements, reductions in journeyman (trades) and
gardeners.
\\Fsl\depts\Budget Services\2012-13 Budget Development\Budget Plan December\Stabilization List CRM 20120308 V3 tab 2P Fiscla Plan
3/8/2012 6:31 PM
FISCAL YEAR 2012-13 FISCAL STABILIZATION PLAN (OPTION 4) ATTACHMENT B Page 3 of 3
Closure and/or consolidation of option sites. Reduction of resources
allocated to option sites.
0.4 I I Reduction of the budget used to pay for additional psychologist time
on cam
3.3 28 15 43 Elimination of discretionary resources to non Title I schools.
$ 45.4 $ $ 45.4 786 43 829 Includes clerical and TPA allocation attributable to SRLDP enrollment
$ 2.1 $ $ 2.1 1 131 81 20 I Reduced resources for Beginning Teacher Support and Assessment;
may result in program elimination
ze by 6
1$
63.31 $ 63.31 $
I
Teachers - Increase Grade 4-5 (6) class size
3
Teachers - Increase Grades 6-8 class size byj $ 6.41 $ 6.41 $
1
Teachers -Increase Grades 9-10 class size I $ $ $
Teachers - Increase Grades 11-12 class size I $ $ $
$ 34.9 $ 29.9 I $ 5. I 141 14 I Reduction to transpotation required by state funding reductions to the
rts intervention for grades 6-8 at middle
\\Fsl\depts\Budget Services\2012-13 Budget Development\Budget Plan December\Stabilization List CRM 20120308 V3 tab 2P Fiscla Plan
3/8/2012 6:31 PM
Attachment A
LOS ANGELES UNIFIED
SCHOOL DISTRICT
2011-12
SECOND
INTERIM
FINANCIAL
REPORT
Los Angeles Unified
Los Angeles County
Second Interim
DISTRICT CERTIFICATION OF INTERIM REPORT
For the Fiscal Year 2011-12
NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using the
state-adopted Criteria and Standards. (Pursuant to Education Code (EC) sections 33129 and 42130)
19 64733 0000000
Form CI
Signed: _ .._________ ._. ______________ . ______ _
Date: ____________ __
District Superintendent or Designee
NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized special
meeting of the governing board.
To the County Superintendent of Schools:
This interim report and certification of financial condition are hereby filed by the governing board
of the school district. (Pursuant to EC Section 42131)
Meeting Date: ...:..:..:....=-=--'-'-'....:..1....::::::...::......:..=..._________ _ Signed: ____ .. _._ ..__ . _______ .. __ .....~
President of the Governing Board
CERTIFICATION OF FINANCIAL CONDITION
POSITIVE CERTIFICATION
As President of the Governing Board of this school district, I certify that based upon current projections this
district will meet its financial obligations for the current fiscal year and subsequent two fiscal years.
QUALIFIED CERTIFICATION
district may not meet its financial obligations for the current fiscal year or two subsequent fiscal years.
NEGATIVE CERTIFICATION
district will be unable to meet its financial obligations for the remainder of the current fiscal year or for the
subsequent fiscal year.
Contact person for additional information on the interim report:
Name: ___ ~ _______________ __
Telephone: ->-=...:...........<c...:..:....-'-"--'--'--'-"-_______ . __
Title: Interim Controller E-mail: luis.buendia@lausd.net
Criteria and Standards Review Summary
The following summary is automatically completed based on data provided in the Criteria and Standards Review
form (Form 01 CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscal
indicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification,
and should be carefully reviewed.
CRITERIA AND STANDARDS
1 '1 Average Daily -:-A-tt-e-n-:-da-n-c-e-.----F-u-n-d""'-e-:-d-A-D,--A-for any of the current or two subsequent fiscal years has
not changed by more than two percent since first interim.
California Dept of Education
SACS Financial Reporting Software .. 2011.2.0
File: ci (Rev 05124/2011) Page 1 of 3 Printed 318/2012 9:16 AM
Los Angeles Unified
Los Angeles County
Second Interim
CRITERIA AND STANDARDS (continued)
2 Enrollment
3 ADA to Enrollment
4 Revenue Limit
5 Salaries and Benefits
6a Other Revenues
6b Other Expenditures
I
7a Deferred Maintenance
7b Ongoing and Major
Maintenance Account
8 Deficit Spending
9a Fund Balance
9b Cash Balance
10 Reserves
SUPPLEMENTAL INFORMATION
S1 CU111I118t:11l Liabilities
S2 Using One-time Revenues
to Fund Ongoing
Expenditures
S3 Temporary Interfund
Borrowings
S4 Contingent Revenues
S5 Contributions
SACS Financial Reporting Software - 2011,2,0
File, ci (Rev 05/24/2011)
Projected enrollment for any of the current or two subsequent fiscal
years has not changed by more than two percent since first interim.
Projected second period (P-2) ADA to enrollment ratio for the current
and two subsequent fiscal years is consistent with historical ratios.
Projected revenue limit for any of the current or two subsequent fiscal
years has not changed by more than two percent since first interim.
Projected ratio of total unrestricted salaries and benefits to total
unrestricted general fund expenditures has not changed by more
than the standard for the current and two subsequent fiscal years.
Projected operating revenues (federal, other state, other local) for the
current and two subsequent fiscal years have not changed by more
than five percent since first interim.
Projected operating expenditures (books and supplies, services and
other expenditures) for the current and two subsequent fiscal years
have not changed by more than five percent since first interim.
SBX34 (Chapter 12, Statutes of 2009), as amended by SB 70
(Chapter 7, Statutes of 2011), eliminates the local match requirement
for Deferred Maintenance from 2008-09 through 2014-15. Therefore,
this item has been inactivated for that period.
If applicable, changes occurring since first interim meet the required
contribution to the ongoing and major maintenance account (i.e.,
restricted maintenance account).
Unrestricted deficit spending, if any, has not exceeded the standard
in any of the current or two subsequent fiscal years.
Projected general fund balance will be positive at the end of the
current and two subsequent fiscal years.
Projected general fund cash balance will be positive at the end of the
current fiscal year.
Available reserves (e.g., reserve for economic uncertainties,
unassigned/unappropriated amounts) meet minimum requirements
for the current and two subsequent fiscal years.
Have any known or contingent liabilities (e.g., financial or program
audits, litigation, state compliance reviews) occurred since first
interim that may impact the budget?
Are there ongoing general fund expenditures funded with one-time
revenues that have changed since first interim by more than five
percent?
Are there projected temporary borrowings between funds?
Are any projected revenues for any of the current or two subsequent
fiscal years contingent on reauthorization by the local government,
special legislation, or other definitive act (e.g., parcel tax, forest
reserves)?
Have contributions from unrestricted to restricted resources, or
transfers to or from the general fund to cover operating deficits,
changed since first interim by more than $20,000 and more than 5%
for any of the current or two subsequent fiscal years?
Page 2 of 3
Met
X
X
X
X
X
X
No
X
X
X
I
19647330000000
Form CI
Not
Met
X
X
X
X
X
Yes
X
Printed: 318/2012 916 AM
Los Angeles Unified
Los Angeles County
Second Interim
SUPPLEMENTAL INFORMATION (continued)
S6 Long-term Commitments
S7a Postemployment Benefits
Other than Pensions
S7b Other Self-insurance
I
Benefits
S8 Status of Labor Agreements
-------------------------------
S8 Labor Agreement Budget
Revisions
S9 Status of Other Funds
I
ADDITIONAL FISCAL INDICATORS
A1 Negative Cash Flow
A2 I ndependent Position
Control
A3 Declining Enrollment
A4 New Charter Schools
Impacting District
Enrollment
A5 Salary Increases Exceed
COLA
A6 Uncapped Health Benefits
A7 Independent Financial
System
A8 Fiscal Distress Reports
A9 Change of CBO or
Superintendent
SACS Financial Reporting Software - 2011.2.0
File: ci (Rev 05124/2011)
Does the district have long-term (multiyear) commitments or debt
agreements?

If yes, have annual payments for the current or two subsequent
fiscal years increased over prior year's (2010-11) annual
payment?

If yes, will funding sources used to pay long-term commitments
decrease or expire prior to the end of the commitment period, or
are they one-time sources?
Does the district provide postemployment benefits other than
pensions (OPEB)?

If yes, have there been changes since first interim in OPEB
liabilities?
I
Does the district operate any self-insurance programs (e.g., workers'
I
com pensation)?

If yes, have there been changes since first interim in self-
insurance liabilities?
As of second interim projections, are salary and benefit negotiations
still unsettled for:

Certificated? (Section S8A, Line 1 b)

Classified? (Section S8B, Line 1 b)

Management/supervisor/confidential? (Section S8C, Line 1 b)
r----------------------------------------------------------------
For negotiations settled since first interim, per Government Code
Section 3547.5(c), are budget revisions still needed to meet the costs
of the collective bargaining agreement(s) for:

Certificated? (Section S8A, Line 3)

Classified? (Section S8B, Line 3)
Are any funds other than the general fund projected to -have a
negative fund balance at the end of the current fiscal year?
Do cash flow projections show that the district will end the current
fiscal year with a negative cash balance in the general fund?
Is personnel position control independent from the payroll system?
Is enrollment decreasing in both the prior and current fiscal years?
Are any new charter schools operating in district boundaries that are
impacting the district's enrollment, either in the prior or current fiscal
year?
Has the district entered into a bargaining agreement where any of the
current or subsequent fiscal years of the agreement would result in
salary increases that are expected to exceed the projected state
funded cost-of-living adjustment?
Does the district provide uncapped (100% employer paid) health
benefits for current or retired employees?
Is the district's financial system independent from the county office
system?
Does the district have any reports that in-dicate fiscal distress? If yes,
provide copies to the CaE, pursuant to EC 42127.6(a).
Have there been personnel changes in the superintendent or chief
business official (CBO) positions within the last 12 months?
Page 3 of 3
No
X
X
X
X
X
n/a
n/a
X
No
X
I
X
X
X
19647330000000
Form CI
Yes
X
X
X
X
--
X
Yes
X
i
I X
X
X
X
I
Printed: 318/2012 916AM
Second Interim Financial RepOli
FY 2011 -2012
TABLE OF CONTENTS
General Fund Summary - Unrestricted/Restricted
General Fund Comments on Significant Differences
General Fund Average Daily Attendance
General Fund - Revenue Limit Summary
General Fund - Assumptions
General Fund - Cash Flow Worksheet and Assumptions
General Fund - Multiyear Projections for FY 2012-13 & FY 2013-14
General Fund Multiyear Assumptions
General Fund - Criteria and Standards Review (Form 01 CSI)
Glossary
Page
1- 24
25 -26
27 - 28
29 - 30
31- 34
35 - 38
39 -44
45 -48
CS 1 - 26
Los Angeles Unified
Los Angeles County
2011-12 Second Interim
General Fund
Summary - UnrestrictedlRestricted
Revenues, Expenditures, and Changes in Fund Balance
19 64733 0000000
Form011
I Board Approved i Projected Year Difference i % Diff !
Object ' Original Budget 'I Operating Budget 'I Actuals To Date Totals (Col B & D) (E/B)
______________________ __ ____ ____ __ __ __ __ -+ __
;A. REVENUES I I
1) Revenue Limit Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5)TOTAL,REVENUES
B. EXPENDITURES
801 I 7!8c,d" I (",61ge1 07, 00)1
8100-8299l ____ ___ __
8300-8599 L98,846.QO i _1 1 (3,OQ7,298.65)1
8600-8799 i124,142_,594.QO; 1A3,30,(331.00j 47
1
348,148.38J 128,080,101.00 !
--. -- ---r
6,104,061,230.00 i 6,004,078,162.00 I 3,044,861,103,56' 5,833,815,251,351
i
1) Certificated Salaries 1000-19991 __ 11,276,733.00
2) Classified Salaries 2000-2999) _131?,H?,E3_60.0Q) 823.,41J&?LQQf(11,268,4?LQ02i_
3) Employee Benefits 3000-3999 I
4) Books and Supplies 4000-4999 1,1 j -'7.
5
"',5;;9,00;
5) Services and Other Operating Expenditures 5000-5999 _ __ 240L6Ji:3L837.(3t( __ __t()4,9391-8?1()Qi
6) Capital Outlay 6000-6999 43.,882,32_6,00 j 85,81,46.00! _ J8,233,41916 !-- _ f 31,86?,36.00 I
7) Other Outgo (excluding Transfers of Indirect 7100-7299 Iii I !
Costs) 7400-7499 I 5,580,778.00 I 5,583,307.00; 138,067.891 :3,92'7,8(3,OOj 2,555J21 00 i
I
-9&o;oi
-13,,!/oi
-0.2%1
-107%
37.1%1
45.8%j
8) Other Outgo - Transfers of Indirect Costs 7300-7399. .. (26,602,577.00)\ (26,802,568.00) (108,760,48). (26,529.:343:OO) (273,22500): )00/01
c- ____ EXPEND1Il,JRES __________________ . _______________ . ____ .:..:.0:.:;0-+1_____ --+ ___ -'!
C. EXCESS (DEFICIENCY) OF REVENUES I
OVER EXPENDITURES BEFORE OTHER i,'[ ,.
1 __ FINANCING SOURCES AND USES (ASB9) + 8,004,328.00 I (175,640,694.00)1 (91.685,117.58)1 (94,867,327.64-_____ -+-____ 1
:D. OTHER FINANCING SOURCES/USES ' I [ I i 1,'
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCESIUSES
:;alifornia Dept of Education
3ACS Financial Reporting Software - 2011.2.0
:ile: fundi-a (Rev 06107(2011)
I I : i I ! 35.7%
c::
i I I: I'
8930-8979 f _'?,91Q,00.Q,QDI_ 18,<l1Q,OOQ,QO r-,3MHOLj- 'Looj _0.
0
%1
7630-7699 0.00 ' 0.00 I 0.00 0.00 ! 00%:
I - . ...---- f
8980-8999 1 0.00 ; 0.00 0.00 0.00 i 0.00
. ______ (78,047,005.00)1 (31,519,263.19)1 ____ ---'-__ _
Page 1
1
Printed: 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + 04)
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1 a + F1 b)
d) Other Restatements
e) Adjusted Beginning Balance (Fic + F1d)
2) Ending Balance, June 30 (E + Fie)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
General Fund
Summary - Unrestricted/Restricted
9791
9793
9795
9711
9712
9713
9719
9740
9750
9760
9780
2,802,437.00
7,968,092.00 I
0.00 I
():OO i
I
.. -_Q:QQ ._. __. ___ (J.Q()
_ .. _JL()()
375,033,986.65[1
i
e) UnaSSigned/Unappropriated . I I
Reserve for Economic Uncertainties 9789 i 65,375,78
9
.OO 1 6!3]5]80.00 I
Amount ________ -L... _______ QJ2Q.L __ 27,048,332.71 I
Dept of Education
:lIe: fundi-a (Rev 06/07/2011) Page 2
__

___
___

70,"624,981 c84 j
I
2,892,678.00 i
y,523,64;:1
0:()9i

I
1--------------
I
i

"<>,375,780,0_0 I
19 64733 0000000
Form Oil
___ ________ ._. ___ .
2
Printed: 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
___________ ---,-"R:..es;:.;o=-:u::.:r:..c;:.;e-=C-=o-=d:..es=-
i.
REVENUE LIMIT SOURCES
Principal Apportionment
State Aid - Current Year
Charter Schools General Purpose Entitlement - State Aid
State Aid - Prior Years
Tax Relief Subventions
Homeowners' Exemptions
Timber Yield Tax
Other Subventions/In-Lieu Taxes
County & District Taxes
Secured Roll Taxes
Unsecured Roll Taxes
Prior Years' Taxes
Supplemental Taxes
Education Revenue Augmentation
Fund (ERAF)
Community Redevelopment Funds
(SB 617/699/1992)
Penalties and Interest from
Delinquent Taxes
Miscellaneous Funds (EC 41604)
Royalties and Bonuses
Other In-Lieu Taxes
Less: Non-Revenue Limit
(50%) Adjustment
Subtotal, Revenue Limit Sources
Revenue Limit Transfers
Unrestricted Revenue Limit
Transfers - Current Year
Continuation Education ADA Transfer
Community Day Schools Transfer
Special Education ADA Transfer
All Other Revenue Limit
PERS Reduction Transfer
0000
2200
2430
6500
All Other
Transfers to Charter Schools in Lieu of Property Taxes
Property Taxes Transfers
Revenue Limit Transfers - Prior Years
TOTALJBr::Vi::NUE LIMIT SOUgCE?
. FEDERAL REVENUE
Maintenance and Operations
Special Education Entitlement
Special Education Discretionary Grants
Child Nutrition Programs
Forest Reserve Funds
Flood Control Funds
Wildlife Reserve Funds
FEMA
Interagency Contracts Between LEAs
Pass-Through Revenues from Federal Sources
NCLBII,A,S,A,(incL ARRA)
:alifornia Dept of Education
:ACS Financial Reporting Software 2011.2.0
ile: fundi-a (Rev 06/07/2011)
3000-3299,4000-
4139,4201-4215,
461Q,5510
General Fund
19 64733 0000000
Form Oil
Object
Codes
8011
8015
8019
8021
8022
8029
8041
8042
8043
8044
8045
8047
8048
8081
8082
8089
8091
8091
8091
8091
8091
8092
8096
8097
8099
8110
8181
8182
8220
8260
8270
8280
8281
8285
8287
8290
r
I
i
I
! Board Approved i
Original Budget I Operating Budget i Actuals To Date
(A) I (B) I (C)
I 1
i
I
Projected Year
Totals
(D)
2,159J81J1??Q().[. ?,1]Qt71.1,5.90:00) 1J46J4Q,7?9 ..QCLi ... g,994&!,908,OO ..
Difference
(Col B & D)
(E)
% Diff
(E/B)
(F)
27,516,756.00 I 50,831,078.00 I
. .._- " .......... "1"-- .......... ..... . .... "-1' ' .......... ,.CC ' .1.. -C: ..C. : .O_L. ...
0.00 i 0.00
.65A4!,E31.?cO_
0
! i.
--r ... -._].
I I

0.00 I Q.Qoj
--1
. _.Q ... o.Oj. ___ . ___ OJ)Q :1
i 1,3g ,,,,001
.0001 O.OO!
73,942.09. . 5,!sQ9,!3.f:!!'00 i (5,956,643.07 i.
I
747,49!,67600 I l 410,090,82218f 747,01!S,08900!
32,613,291.00 I :,39,274,6Q9.06
.t;'8,6!?,3!:3c.00 __ .43JA1,!83. 79 : __ , II.
I
1?,05? .. f3
9
.1.gol. . f3J
8
2,3,?3LQQi . 3.JQ?8,64:6.
6
1 QJ!611.6.6.!OOI 352,929.001_
21 ,21 2g ,00 I 94'1, 997J1m'
9.0%1

1
1
1
-H8.g
o
/01
I'
3,000"":::
I
I
I
I
l
I
I
f
I

i I I
1Q&!QQ9-
r
... _. ___ 000 .. __ ._ .... __ . .0.:99.( JO.&I.Q.9.0
t
- __ 10,6]()cOQ\ .....
:::j :::l(5'3
3
::1 (5,33:::1 ON:::
I 1
3,1 3,097,!S4J.c139.00i1,6,9L:3!3.1.62E):64! f _ (29,6,91,47500)1.
I
(181,
18 .001
7,895,149.00 .. f ....
j ..
i
0.00 I

18,392,61:3:00 1...
0.00 I
- '1
151
I .6, 00
.(11 ?J20Q.}Q:3 .. QQ)l_ ....
. ____. ____ 0: og
I
I
{99,851 ,086.00) i.. (16,8,908,1115.00)J
10,115,954.00 I 19,X83,823:00 l

0.
00
1
85,115
5
,9.45:
0
01 . 11g,1,21,292,00j
I
1,451.4
1
9:
0
0
1,391,180.00 i.
0.00 I
.
I
I
() .. Q9+Q:oOL_.QOSLI_
(i4,::,::::)j
.-.... - ... -() .OOf .9:
90
l 9.
0
Q.l
0.00 [1 __ Q.QQ.j 0.00 I goO 1 __ . .():()QJ
3 007 90
.. 9-6 .. 1 .. -2-0-0 2 993 159 024 00 I 1 ...,.647.,456 ... , ..7.7 .. 8 ......2 ...:.6 .......
,
1. I I
, ...... L ..... _ ......... , .... ,., .. _ .. : ..... 1 _ ..... 2,969,,5:,39,9.1]'()0 I {23,61 9,107.0()J,
i I
. gO.0_.9.
00

I
22,J03.4,4l0'()()j
() :Q.O.j . .Ogo !
9._1 __ CLOQ i
1

703,395.00 i
1,490,743.00 I
0.00 j
651,992,317. 00 1
Page 3
2,130,41_400 1
1.9.1:3,17Q.o9ol
Qgo1
i
I
I
62,163!.54,OOi
.0,
09
1

... E3,:3()0.JQ1J2
9,01.
.. Q:9Qj
. Q:oo.j.
0,00 I.
(127,826.00)1
798,69,6.53j
.O.OQ!
22()'E)36,Q1Q86j
3
.1,710,112.9,+
I
0.00 i
I
0.00 I
(4 ,4()9,92; ,;-O)r
.(4,801,3.15.QO)1
1
0.00 I
0.00 I
_().ooL
0.00 I
-._.- 1-
0,1()?,875,()().1

0.001
i
Printed: 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
General Fund
Summary UnrestrictedlRestricted
19 64733 0000000
Form 011
-------'----------------------------------------------------,-------------r-------------,-------------,-------------,-----------
I
Board Approved
Original Budget Operating Budget
i Deseri tion Resource Codes
Vocational and Applied Technology Education 3500-3699
I Safe and Drug Free Schools 3700-3799
Other Federal Revenue (inc!. ARRA) All Other
i TOTAL,
'OTHER STATE REVENUE
Other State Apportionments
Community Day School Additional Funding
Current Year
Prior Years
ROCIP Entitlement
Current Year
Prior Years
Special Education Master Plan
Current Year
Prior Years
Home-to-School Transportation
Economic Impact Aid
Spec. Ed. Transportation
All Other State Apportionments - Current Year
All Other State Apportionments - Prior Years
Year Round School Incentive
Class Size Reduction, K-3
Mandated Costs Reimbursements
Lottery Unrestricted and Instructional Materi.
Restricted Levies - Other
Other Subventions/ln-Lieu Taxes
Pass-Through Revenues from State Sources
School Based Coordination Program
Drug/AlcohollTobacco Funds
Healthy Start
Class Size Reduction Facilities
School Community Violence
Prevention Grant
Quality Education Investment Act
All Other State Revenue
TOTAL, OTHER S1 ATE REVENUE
OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Other Restricted Levies
Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Non-Ad Valorem Taxes
Parcel Taxes
Other
}'l.Qt
File fundi-a (Rev 06/07/2011)
2430
2430
6355-6360
6355-6360
6500
6500
7230
7090-7091
7240
All Other
All Other
7250
6650-6690
6240
6200
7391
7400
All Other
Object
Codes
8290
8290
8290
8311
8319
8311
8319
8311
8319
8311
8311
8311
8311
8319
8425
8434
8520
8550
8560
8575
8576
8587
8590
8590
8590
8590
8590
8590
8590
8615
8616
8617
8618
8621
8622
A B
'I
346,409.00 i
I
0,00 I
",-1-
i
I
, J?, ()3.,oOj 35,()3.98

- _'1
I
,():OO-! ,,():()Qf

0,00 io,-oO 0.00 i
"'r 1- , 'r'
35.L??:L754c00-t __16,31?L848.00I'
130,616,068.00 I" . 13Q,2_43,?6L{)0_; n,tj.6,J06,26L
,40, 156,17(3:90i ,18,466,?4000;
I
2 ....,.3 ......5 ...0 ......,00.'. 0 ........:0 ... 0 .......' .. ' ..
_ , ___ 0,00_
.. 1
_ 12,1?,,:,}_67,,O()j_ __ ?,474.,()6:,),QQ_f
366,993,231.00
0.
001
,
,35,475,7_.00 i
129,14,?66,OO:
40, .. i
?&96,853.00
Il
lo- ___0.91, ,_ _4?.B.1?3_.ClCll
,
' _Clgo L _ O.oOi
T ,"" I
, , . ___ L
1 __ 1?,O_Q,3,6.()Q.+ ____ _1,Cl();3.l6?I3,goJ
--.
85,.30Z,4J2.0Q . BMl-'U300_1_ 7Q,I1.,522
N
1
9.7,3.5.8,583.00
i I
I
I
I
i
I 0.00
O.O()j 0.00 I ---I
g,go I O:()OjO,ogl
O,goi o,gg I
0.001 _().QO: 0.00 I
31,12.0Q.L,
691,452,00
Page 4
S1,7gQO L.

Q.OO,
_50,801.60 !
438,938.23 j
0,00 \
0.00
0,00
0.00
0.00
51,752.00
256,726,00
4
358,038,98
O.go
f-
0,0.0 l
(1081.996.00)1
C1,()97,301.00)_i

i
(115,067,46400)1

10Z2Z,001
_Q09
0.00 I

1 L9?3,43Q:9()i
O.()O
O,O()
0,00
0,00
1
_
I
0.00 i

O
O
.i
96,580,094.37.j
(3,007,2086511
,
N,Elw;
.0,0%
0,0%
0.0%
-65.0%
0.0%1
I
,11.4%1
Printed: 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
Resource Codes
Penalties and Interest from Delinquent Non-Revenue
Limit Taxes
Sales
Sale of Equipment/Supplies
Sale of Publications
Food Service Sales
All Other Sales
Leases and Rentals
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Adult Education Fees
Non-Resident Students
Transportation Fees From Individuals
Transportation Services
Interagency Services
MitigationlDeveloper Fees
All Other Fees and Contracts
Other local Revenue
7230,7240
All Other
Plus: Misc Funds Non-Revenue Limit (50%) Adjustment
Pass-Through Revenues From Local Sources
All Other local Revenue
Tuition
All Other Transfers In
Transfers Of Apportionments
Special Education SELPA Transfers
From Districts or Charter Schools
From County Offices
From JPAs
ROC/P Transfers
From County Offices
From JPAs
Other Transfers of Apportionments
From County Offices
From JPAs
All Other Transfers In from All Others
TOTAL, OTHER
TOTAL, REVENUES
ACS Financial Reporting Software - 2011.2.0
6500
6500
6500
6360
6360
6360
All Other
All Other
All Other
General Fund
19 64733 0000000
Form 011
Object
Codes
8629
8631
8632
8634
8639
8650
8660
8662
8671
8672
8675
8677
8677
8681
8689
8691
8697
8699
8710
8781-8783
8791
8792
8793
8791
8792
8793
8791
8792
8793
8799
37(),000,OO_!
0.00 l
1
_O.OO!
375,000.00 I
-_. __ ..... [
0.00 i
-"-,
403,911.64 !
- r
_OOC))_
0.90
40,00000 i ..... 40,000.00
1
49J()00,OQj
f---- . - 10,?4?!21,ELOQII' ---,--, ."--,
20,70200000 I -- __ __ _ . ____-',.L .. =.:::.::::lj __._. __ . ___'.-' ...' .. '.: __
0.00 i ... ______ . ____ ._ _____ . O,_OQ_l .0:001
-..... ______. ___ .. _._. __. o::L. ._ ",001

O,OO!
0.00
0.00 I
o.ooi
19, 74,934,OO I
150,052.00 i

0.00 :
5,OQO,00 i
0.00 I
-I
23,653,240.00 i
_1__
0
.00 1
1
0,00
J?,989pOg,OOJ ____ 8,2E3191500 I
i 1
248,364.001 248,364.
0
01
0.00 0.901
Page 5
379,000.00 1
0 . .001_ 0.00 !
0.00
5,000.00 I
0.00 ;
I
10,368,543,54L
_9.,ooj,.

4.01\
225,813.0Qj
I
0.00 l
5
0,00.
5,000.00 i
0.00 i
24,392,684.00:
i
0.
0
91.
0.001
73,130,992.00 i
---""1
24,3400 I
Q.QO:'
0.00
0.00
0.00
0.00 ;
739,444.00 :
0,1
0,001
I
0!5,15,983,OO)1
0.001
0,00;
OO%i
0,0%
0,0%,
0.0%1
3.1%
Printed: 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
General Fund
Summary - UnrestrictedlRestricted
19 64733 0000000
Form Oil
I Board Approved : Projected Year Difference % Diff
Object I Original Budget i Operating Budget i Actuals To Date Totals (Col B 8. D) (E/B)
______________________ ____ ____ __ ____ ____
iCERTIFICATED SALARIES
Certificated Teachers' Salaries
Certificated Pupil Support Salaries
Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries
TOTAl.,., c;ERIlflC;A
iCLASSIFIED SALARIES
Classified Instructional Salaries
Classified Support Salaries
I Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAJ,
: EMPLG-YEE BENEFITS
STRS
PERS
OASDI/Medicare/Alternative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
PERS Reduction
Other Employee Benefits

i BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials
I Materials and Supplies
Noncapitalized Equipment
i Food
I
I
ISERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Dues and Memberships
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs - Interfund
ProfessionallConsulting Services and
Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER
OPERATING EXPENDITUBJ=S
File fundi-a (Rev 06107/2011)
1100
1200
1300
i I
2,n9,139,640.00J 2, 5,768,047.00 i
___ _ __ _{4,459,005.0Q}!
i __ __ Jl,66,070.Qoi
1900 ____ 11-- ___ 00 t--- __ 1H,8_8AAI?:9Q+ _____4, J_EE_8_2.,?tiZ:QQ QO) 1
I 2
7
.00 --'1"7
6
,733,0
0
i--
2100
2200
2300
2400
2900
3101-3102
3201-3202
3301-3302
3401-3402
3501-3502
3601-3602
3701-3702
3751-3752
3801-3802
3901-3902
4100
4200
4300
4400
4700
5100
5200
5300
5400-5450
5500
5600
5710
5750
5800
5900
I. 222Jl55"5.3JlQ1 (9,713,699,od
259,I77,2..oo 258,I?9'?I6_,OO+ J6.?.i54'?F7 284,Q14J3ti.QOi (25,114,859.00)1
18,l)89,42.0Q 20,829, 755.00 656,555.00 i
. __ 2W.L),15.()Q .. 1 2.13,891,4l.00i 11,527,879.00
4?,816,14J:2 1 8_2,346,}Q.QO 11,375,697.00
794_,81],844.001 812,.142,660.00 (__ 462,715,763.63J 823,411,O7.00 i (11,268,4?7.00)[
I
211,810,49Q.Q.O'i
94,146,521.00 !
-1
21SA05,826.00 1_ 12A,551,535,671.21 8,1.33.JQ80o.l
93,98Q, 705.00
{2,727,482 ,00) II
(4, ,364,00) I
100,762,244.001
-,.-------,.- --j
575,805
1
8.4,OO I
61, 291.c!3..9.00 I
104,022,649
0
i 54,480,070.
24
1 98,21},6.t
8
Q.Qi
_ 558,7A9,7nQO t
1
r
16,237,831QO i
6?J4:,368.00 ___ glil_8&5041 i 6Q,_347,1?l:QQ
I
2,399,239.00 :
.
205,765.00 i
----- - - -- i
3J86,S)6400 I _ 36,2,?4.7? I
I I
__90 I -278,479,?A9:
00
I '. ..-.'.'43 ..-42._ ... 42 __ . ..030.:.00ti.'007 ...I'.' i - I
r .. ... _.
11, M1J,1 '1
1
. I. ! __ 4439M5900
I I I I
i -- ____ ___ 8L4g9_2J99_f{22,02Q,614002!_
1 ,999,4:i2 00 1 _2,.2lQ&01:QO_.f__ J.!,?83.49 ._
297,177,90600 236,208,823 00 147,362,387.00 i 88,846,436.00 II
- 1 7;;' ;8,050 161 186=" ...: .. .. : .._ .....: .... .. _... ,(1 ,642.QQ)
454,95900 j 657,987 00 '.' ,,236,91l.00.:
35,440
1
t20.00 313,620,Q7900 I Q7.9 I 24.6,07tiL520.00j., 6!,s44,559,OOr
I I
i I
?8,105,??.OQ.j , i
8,515,916.00 i
----.. 1
I
445,942.00
29,377,373.00
110,321,108.00 I
i
I
0.00 I
--I
__ Q,QOi
I
551,603.00;
29,377,663.00 l
110,453,801.00 I
_ 60,975,666. QO I
, - 0.
09
1
O:OQ: __ _
I
5,716,058.50
403,818.28
7,209,128.00 .
50,377,952.09
22JJi5t247.41
0,00
!
o __ Qol
! I
314:9_0-L_ ____
1___2?L96Jti1:3 . .oQ_j ___
819,]9AL?ttO_QJ ,
Page 6
_ (212,:36.?,144.00)!
6,501,66?001
589 ,86Q. QO
23,916,
106,936,858.00. i
I
45,410,659.00 l
Q,ooi_
,_O . .oOi
3,599,304.00)
(38,257.00)1
5,460,940.00 i
3,516,943.00 I
15,565,007.00
0.00
__?:112_??,O?7- 0Q_!11Q,414,18?QO I
__J1,216,154.00)i
I I
L1Q.4,939,821.00 I
6
Printed: 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
i CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries
or Major Expansion of School Libraries
Equipment
1 Equipment Replacement
TOTAL, CAPITAL OUTLAY
Resource Codes
!OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition
Tuition for Instruction Under Interdistrict
Attendance Agreements
State Special Schools
Tuition, Excess Costs, and/or Deficit Payments
Payments to Districts or Charter Schools
Payments to County Offices
Payments to JPAs
Transfers of Pass-Through Revenues
To Districts or Charter Schools
To County Offices
To JPAs
Special Education SELPA Transfers of Apportionments
To Districts or Charter Schools 6500
To County Offices
To JPAs
ROC/P Transfers of Apportionments
To County Offices
To JPAs
All Other Transfers
All Other Transfers Out to All Others
Debt Service
Debt Service - Interest
Other Debt Service - Principal
6500
6500
6360
6360
6360
All Other
OTHER gUTGO(e)(cluding Transfers ()f/lldirect9gsts)
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs
Transfers of Indirect Costs - Interfund
I TOTAL,QItjERQU_Tt.7Q - TRAt\jFE':R$
i
_
:::ile: fundi-a (Rev 06/07/2011)
General Fund
Object
Codes
19 64733 0000000
Form Oil
_!)89%i.
.. 1}0.2!o;
6100
6170
6200
__
_(/{752 1.002j
...c+ ........... ,." = .. ' ... , .. ---= ....,-=+- .... 1_
6300
6400
6500
7110
7130
7141
7142
7143
7211
7212
7213
7221
7222
7223
7221
7222
7223
7221-7223
7281-7283
7299
7438
7439
7310
7350
43,882
J
326.00
384,487.00 .
I
..
2.,522,801,93

I
o.ooi

1a8,OElZ.89i
198,00..000,
I
. 1 1 64(),
08
ti,QO I

o.,QQ.) _.. . ........... _ 0.00 i _a.QO.l
(2.6-LElQ2.,E)lLQQ)i- (26,802,568.00)1 .fIO, ___
---lj: ... .. ..
6,09_<3,.Q5E3,!)()2 ... QQLEl,1 19,71?,8JElQO I _ I
Page 7
7
_1],307,26_8.00 \
(538,112,00)i
Printed: 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: Special Reserve Fund
From: Bond Interest and
Redemption Fund
Other Authorized Interfund Transfers In
INTERFUND TRANSFERS OUT
To: Child Development Fund
, To: Special Reserve Fund
To: State School Building Fund/
County School Facilities Fund
To: Deferred Maintenance Fund
To: Cafeteria Fund
Other Authorized Interfund Transfers Out
(b) TOTAL,INTERFUND TRANSFERS OUT
'OTHER SOURCES/USES
SOURCES
State Apportionments
Emergency Apportionments
Proceeds
Proceeds from Sale/Lease-
Purchase of Land/Buildings
Other Sources
Transfers from Funds of
Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Certificates
of Participation
Proceeds from Capital Leases
Proceeds from Lease Revenue Bonds
All Other Financing Sources
(c) TOTAL, SOURCES
USES
Transfers of Funds from
All Other Financing Uses
(d) TOTAL, USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
Transfers of Restricted Balances
;alifornia Dept of Education
;ACS Financial Reporting Software - 2011.2.0
'ile: fundi-a (Rev 06/07/2011)
General Fund
8912
8914
8919
7611
7612
7613
7615
7616
7619
8931
8953
8965
8971
8972
8973
8979
7651
7699
8980
8990
8997
0.00
1,0(34,00000
0,00
17,?46,000.oq.L
I
18,91 C W o o . O O ~
.0,001
D,OQi
O,OO!
Page 8
47,960,349.00
103,051,201.00
22,236,550.00
.000
,000
45,994,79200 i
128,215,321.00 .
8
19 64733 0000000
Form Oil
0.0
0
i
688,09600
2,173,641001
I
I
(4:,488,752.00)1
. i
090 i
i
0.001
OW:
(22,640,925.00)1
1,965,55700 I-
(25,164,120.00):
0.00
0.00
0.0%
0.0%
0.0%'
0.0%
Printed: 3/8/2012 826 AM
Los Angeles Unified
Los Angeles County
i
II
i Description
r!A. REVENUES
2) Federal Revenue
i

I B. EXPENDITURES
I
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect
Costs)
8) Other Outgo Transfers of Indirect Costs
Resource Codes
General Fund
Unrestricted (Resources 0000-1999)
19 64733 0000000
Form Oil
Actuals To Date I
I
Board Approved Projected Year Difference
Object Original Budget Operating Budget Totals
i
(Col B & D)
1
Codes (A) (B) (C) I (D)
I
(E)
I
I
I
1
I
I I 1 I
8010-8099 11 __ 2,826, __ 1,547L()Q?,E312'2 I .. I_ (22,17,9],OO)j
8100-8299 I 22,925,000,00
8300-8599
8600-8799 I 4, + i 548.25800 ,
Iii I i
:::::
3000-3999 _.- _ ,(314,133,00 J
i
],9(36, '[34:09Q I
. (9,125,QO,OO)i
27,435j 824,OO i
4000-4999 i 13.:2,580,?4:.QO l ... 137,597,775,QQ_; __
[-
5000-5999 1_ 20z,5n r _ 49,418,353,OQ_1
6000.6999\ _18,242,25rQO i g72,5Q4,OOi 9,639,862,52 f _2:3,559,5Z:3,90 I 30,168,931:Q9i
71007299 ! I 1 ; I I
i--?Lt)8
Q
,n--Qo+ ____ J:3,067-'8_9_11_ _ __ 3,02
7
&8600+ Z,555J
2
1,OO !
_ 041,11,414:OQ21 _
% Diff
(E/B)
(F)
I ___ EXPEN.:.:D::...:I.:.TU;::..Rc.;:E=-S=--______________ _____ -t---__ ---,
Ic. EXCESS (DEFICIENCY) OF REVENUES
: OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES A5 - B9
OTHER FINANCING SOURCES/USES
a) Transfers In
b) Transfers Out
2) Other SourceslUses
a) Sources
b) Uses
3) Contributions
TOTAL, OTHER FINANCING SOURCES/USES
Dept of Education
'He: fundi-a (Rev 06107/2011)
939,191,682,00
I
8900-8929 f- . __ . O.:OQj
i
76007629 i
I .
8930-89791 18 ,910
7630-7699 f 0:09)
8980-8999 l {816,612,591 ,8711
I (1,011,321,188,87)1
Page 1
I
749,724,639,00 I
I
___ O,go J.
103,051,201,00 i
-.-------- -----1
18,9J_0,Q90,QO[
0,00 i
{820,855,093.36)1
(904,996,294.36)1
251,396,718.84
31,699,727,20 I

II

!
0.00 I
-

(526,268,000,19)1
800,778,722,37
O,()O
1
18,910,000,00 !
- .. - . 1
0.00 '
.... t
{820y 214,274.21 )j
(929,519,595.21 )1
9
0.00 0.0%
Printed: 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
General Fund
I
i Board Approved I
19 64733 0000000
Form 011
% Diff
Object Original Budget I Operating Budget I
________________________ __ __ ____ -+i ____ ____ rl
IE. NET INCREASE (DECREASE) IN FUND
! BALANCE (C + D4)
IF. FUND BALANCE, RESERVES
a) As of July 1 - Unaudited
c) As of July 1 - Audited (F1a + F1 b)
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
a) Nonspendable
Revolving Cash
Stores
All Others
b) Restricted
c) Committed
Other Commitments
d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount
::;alifornia Dept of Education
SACS Financial Reporting Software 2011.2.0
=ile: fundi-a (Rev 06/07/2011)
9791
9793
9795
9711
9712
9713
9719
9740
9750
9760
9780
9789
9790
I
. --,,3],1I0,66072 ___
0.00 i 000 I

(86,480,995 16)1
I 63?L1ZO,Q}2
1
1 __ ___
I I
f .. __ M,,<,67B_00
L 6,983,556.0ol __
----
Q.QoJ 0.00 i
OOOi ORO I
o.Qo! o cOo I
I
...
0.00 I 27,048,332.71 i
Page 2
--- .. _
i:,' .. _._, ..
! ____
__ 5_,()9,3942_1
i __ 63.6J3E3,191,8_
r--5g1 1
i
0.00
I ().gQ
I
I
.. __
1 ___
I
10
Printed: 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
tion
I REVENUE LIMIT SOURCES
State Aid Current Year
Resource Codes
Timber Yield Tax
Secured Roll Taxes
Prior Years' Taxes
Supplemental Taxes
Fund (ERAF)
(SB 617/699/1992)
Delinquent Taxes
Other In-Lieu Taxes
(50%) Adjustment
Subtgtal,
0000
2200
2430
6500
All Other
Revenue Limit Transfers - Prior Years

FEDERAL REVENUE
Maintenance and Operations
Special. Education Entitlement
Forest Reserve Funds
Flood Control Funds
Wildlife Reserve Funds
FEMA
Interagency Contracts Between LEAs
Pass-Through Revenues from Federal Sources
ARRAl
File: fundi-a (Rev 06/07/2011)
3000-3299,4000-
4139,4201-4215,
410, !3JO
General Fund
19647330000000
Form Oil
Object
Codes
8011
8015
8019
8021
8022
8029
8041
8042
8043
8044
8045
8047
8048
8081
8082
8089
8091
8091
8091
8091
8091
8092
8096
8097
8099
8110
8181
8182
8220
8260
8270
8280
8281
8285
8287
8?9()_
'I
1
I
I
.J.-, '_,1.-, 5.il,.J,-,1,lL 12, .2. ,9_01
_65
L
447,642,.9Q_
0.00 i
7,355,09'7.00 !
5,OQ,887.00
0.00 i
5,956,643:07 i
i
0.00 :
.
___ .'1,2'74, 1,QQJ_
-.. - -.-,--.-- r'-
I
I
__ 1,362,
o.oQi
,
__!3,599,881.ooL
0.00 r
-I
Q.OQ\
0.00
.7 _73.
2
..dLn4.go [ 4",.1,.010.-. .. ,2.,-... 1 ... 8.,-.1I,.. 7 47"015, 14,64 7,3SS c091
3?,g?9tOO i 3Q,2Z.1,699:06 ___ _ g.OOI
1__ 58'672'373'00
l
i 58,186, 778.00 ___ _
1
:_ : -.-,:.. :. . .__3})88 ,8
4
,6i-- ___ - 4.0%
. ___ .'. _. JJ.4,117J?il,Q()li_ , -148:0%
I I
I

,
.?,OOQLQ.Q.9,0Q _I
I
. ().Qol
I
I
10,670.00 I
---"-r
0.00 i
___ (,33.Q()}
Page 3
3,QQQ,QQO,90 1_
OgOI
I
},?2,755. 43 1
I
2,734,279,221
Q:9.0,.i __
I
_____ (),0.9 ,\_ ... , .. ___ . ___ __
0.00 I
---1
I
0.00
o.QOt--
__
!
!
_71J371 .OO\
I
_0-,-00
I
10,670:0.9;
0.00 I
.'" -----1-
I
1-
:.
.11
68,137,515.00
O.OO_f
10,670 . .00 ;
o.O()i
(5,335,002L
{29,()91A7.OO)j
._1,451,41000)
Printed: 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
OTHER STATE REVENUE
Current Year
Prior Years
ROCIP Entitlement
Current Year
Prior Years
Current Year
Prior Years
Economic Impact Aid
Lottery - Unrestricted and Instructional Materials
Other Subventions/ln-Lieu Taxes
Drugl AlcohollT obacco Funds
Healthy Start
Prevention Grant
TOTAL, OTHERSTATE RE\iENUE
OTHER LOCAL REVENUE
Other Local Revenue
Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Parcel Taxes
Other
NotSubjecttoRL
2430
2430
6355-6360
6355-6360
6500
6500
7230
7090-7091
7240
All Other
All Other
7250
6650-6690
6240
6200
7391
7400
All Other
General Fund
8311
8319
8311
8319
8311
8319
8311
8311
8311
8311
8319
8425
8434
8520
8550
8560
8575
8576
8587
8590
8590
8590
8590
8590
8590
8590
8615
8616
8617
8618
8621
8622
Page 4
.717,634)976.00
1,079,029,939.00
423,239,950,.32
534,577,750.11
I
19 64733 0000000
Form011
. (115,Q67,44,00)i
% Diff
(E/S)
(F)
. ...... : ..C.C :.C.".,
106J27.QO I
I
0.00 I
0.00
5,915,97200
0.00
830,004,378.37 j 112,369,402.37
--- "--"--- 1
1,081
1
915,741.37 2,885,802.37
.0.00.
12
Printed: 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
Limit Taxes
Sales
Food Service Sales
All Other Sales
Leases and Rentals
Interest
Fees and Contracts
Mitigation/Developer Fees
Other Local Revenue
7230, 7240
All Other
Plus: Misc Funds Non-Revenue Limit (50%) Adjustment
All Other Local Revenue
Tuition
From County Offices
From JPAs
ROC/P Transfers
From County Offices
From JPAs
From County Offices
From JPAs
REVENUE,
6500
6500
6500
6360
6360
6360
All Other
All Other
All Other
General Fund
8629
8631
8632
8634
8639
8650
8660
8662
8671
8672
8675
8677
8677
8681
8689
8691
8697
8699
8710
8781-8783
8791
8792
8793
8791
8792
8793
8791
8792
8793
8799
Original Budget
(Al
Board Approved
Operating Budget
(B)
r
OWl
,O,.()OI_

I

0.00
44,002.1212:90 j
0.00 !
I
0.09J
Page 5
0.00
0.00
,44,,2..51,2.12.:00
Actuals To Date
IC)
0.00 I

().Qoj
0,001
Projected Year
Totals
13
(D)
4()!),00Q,09
_0.00
0.00 .
0.00
a.o()
2.4,3_92,684.00
19 64733 0000000
Form 011
Difference
(Col B & OJ
(E)
30,000.00 :
--'--' I
_ 0001
,goo
0,00 ;
358,t? 16. 00 i

_0.00 i
0.00 I
665,650.00
0.00_
1
0.00 '
0,0%:
3:6%
Printed: 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
CERTIFICATED SALARIES
I Certificated Pupil Support Salaries
Certificated Supervisors' and Administrators' Salaries

!CLASSIFIED SALARIES
Classified Supervisors' and Administrators' Salaries
TOTAL, CLASSIFIED SALARIES
: EMPLOYEE BENEFITS
STRS
PERS
OASDl/Medicare/Alternative
OPEB, Allocated
PERS Reduction
TQTA1,EMELQYEE BENEFIT?
I BOOKS AND SUPPLIES
Materials and Supplies
Food
TOTAL,BQ()KSANDSUPE1IES
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Insurance
Professional/Consulting Services and
Communications
, OPERATING EXPE:f\JDITURES
Dept of Education
3ACS Financial Reporting Software - 2011,2,0
=ile: fundi-a (Rev 06/07/2011)
General Fund
19 64733 0000000
Form Oil
,
, i ' , I '
f i . I
1100
1200
1300
1900
I _ I 1JLOO _
20,531L 2QLQQ! 00 r __ 20,(3,674 5,256,3]500_:
-0,3%

_ ,_tLt%i
?O}%!
0,5%1
-"I
1-"76'h 1 02,El4MQt 1 ,75,6J.L821,OO ,
46
1 1,J 4L51 ,067 .00 ;__ 7,966,734,00 j
2100
2200
2300
2400
2900
3101-3102
3201-3202
3301-3302
34013402
3501-3502 [
I
3601036021
3701-3702 I
3751-3752 'L_
I
3801-3802 [
3901-3902 f
I
-r
!
I
4100
I
4200
I
4300 t
1-
4400
i
1
4700
l
I
I
5100
5200
5300
5400-5450 i
5500
5600
5710 i
,
5750
[-
580O
5900
,
I! I
3,961,158(3:01 4,383,491,001 ?,640,21t601 5,4:46j 886,Qq j"
,I' 189,402,600,00 i (19,,_5,,13,863,,0,,02,1 _ -_1",1,_",5
0
1<,01
,14,7:2..'708,00 I (753,324,()()1 -5,1%1
156,865,115,00 I 166,439,901,00 'I 104,061,843,161 161,150,353,00 I
, '
37(3,508,448,00 i 4Q2,066,824,90,
i
6,916,028,00 I
---",.- ._-- .... --"1
__
138,811
1
3159.,00.\
47,957,8671
2,<40?.4,Qol,
138,769,578,00. I
49,49Q,696,Qo. I
I
53,!18'Q2,0()+,
81,341,929,721 141,411,740.00 I (2,642,162,00):
I' .. 1
34,31!!,150 121 54,204!961 ,00 ! (4,714,265,00)i
3,1 L611 1,063,277,00
,3?4,1Q7,153.00! 9,499,716
c
QOi
37'?18!()8L()o.li, .37..2J4:!l:o.ol 20,2?7,713,o.1 137.4:23,706,00.1 1o.1,442Qoi
38,156,076,00, __ ....
,9., 115,0,9
0,00: ,.,_._. __'.''' .., _", .. ,0.,_,.0_,." ... '1" ..",o,o,_,.',i 0,00 I 0,00 I
--, '1-23"-':63---77 ..' .. -" - -, , , ,
... --
.. 1 ... ,7 1
, .. 1 - 1J42,17,86! _g!!3?,(361.,QOJ
" I i
834,980-,-0():3:QO j 788,99 _807,J4, 27,435,824,00;.
i 1
i
I
.
I
.. ':
i
3,91?,.4?0:OO )'
476,O();
132,580,54,(lQi
3SJ}0,329c 90 i
1,750,450,00 I,
,-- ...... 1
751 1!54J
__
I
,7.47,()()1

i
I
121,
86,963,771
I
5.,235,411,87!
, .2,292,93Q,go. I
I

51,142,612,OQI
404,984,00

19,189.Q0 i
775,001.
(16,012,.283,00)1.
1,345,466.00 i

(11,713,OQ1L
I
(20,774,897,Q()I,
-45,6%i
76,9%1
-4,9%;
I
-49,8%1

.17,8%1
i
I
(),oo,1 ,_LQoQ,QOI
! "
i
,n,:3.,59,?j

1

7,2Q9-,-128,00\

'
(),90 ;
I
'1?J
O
Q9.L7?,6,OQ[ {12,QO?2?,()0)t,h-'h .. ".ii.YI
2,71 .?77,0()I
,
29,377,3n,0(),\ .c?9.,3]7,3,00!

i
1,5,Q?,7JEiOo.L
(88 ,2,,83.Q() i
o,oo! 0,00 I

.. 20,J,57,441-.Q()i .. ?1,1_6.4..T18:QO I
I i
,
,000 J
I
. ,22X2},6,71i

I
. 1E.L!57!31317,02
Page 6
421,685,00 I -26%1
--"i
?,460,94Q.ooi
I 2,868,645,OQ I
l 19,242,36600l
0,00
0,001, 0,00
I
, 9,439,44?,001

18,6%1
I
2,7(%1
i
0,0%,
I
00%1
?07,!57J! 139.,0.0 L 49,418,353,00 j _ 192% I
14
Printed: 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
I Description
'CAPITAL OUTLAY
I
Land
! Land Improvements
Equipment
Equipment Replacement
TOTAL, CAPITi\L OUTLAY
Resource Codes
IOTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition
Tuition, Excess Costs, andlor Deficit Payments
Payments to JPAs
To County Offices
To JPAs
: Special Education SELPA Transfers of Apportionments
To County Offices
To JPAs
ROC/P Transfers of Apportionments
To County Offices
To JPAs
All Other Transfers
Debt Service
6500
6500
6360
6360
6360
All Other

OTHER OUTGO TRANSFERS OF INDIRECT COSTS
TOTAL, OTHER OFINQIf3ECT CQST$
TOTAL, EXPENDITURES
)ACS Financial Reporting Software - 2011.2.0
:ile: fundi-a (Rev 06/07/2011)
General Fund
Object
Codes
6100
6170
6200
6300
6400
6500
7110
7130
7141
7142
7143
7211
7212
7213
7221
7222
7223
7221
7222
7223
7221-7223
7281-7283
7299
i

.7Q,()Q9:
00
i
4,761,564.00 !
------------1
1
12,3413,090.90 1
I
7m),150.00 l
69,.13'nOO
...
O:OOj._

0.00 'r
---1
0.00 I

.. 9,091
I
13
1
.,5.4
3
09.

,
I
. .....9:QO_I
_ ?!30A_6,OO l
1
i
0.00
I
0.00.1 -
5,136J36.85 I
:
4,201,844: 1i
55,020.14
0:001
.9,639,l2:52 !
1
0.00 I

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0.00 I 0.00 I
.... . ...... ... i

_?3,559,573Qo.i
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19 64733 0000000
Form Oil
1],307,26l,90 I
i
. (457, 739:09)(_.
-282.7%;
30,168,931.00
7438
7439
-- -- - -- OjlO L -- -- 000r-- 000 j
384,1
8
].0
0
J ""4,4,,7.001_ ___ O,OOt1fl8,00oo.QL
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7350
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0
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89
i- A02,,5,6,OO
i ' I
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.. J26,602,!37L90)j (2,892,5E38.0()21
(143,043,079.00)1 . (142,849,17.400)1
I I i
{1QO,031 ,997,0011
(26,529,343.00)!
(12,561 ,340.00):
3,217,380,198.001 3,274,090,393.00 I .1,877,8.85,650,841 3,292J32,77700:
Page 7
15
2,55,721.00
. (16,014,909.001j
(273,225:00)[
(16,288, 134 00)1
71,357,52600 l
1.0%
11.4%
Printed: 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
INTERFUND TRANSFERS
! From: Bond Interest and
Redemption Fund
(a)TQTAL., INTERFUND TRANSFERS IN
To: Special Reserve Fund
To: Cafeteria Fund
'(b)I9TA.L, TRANSFERS_gUT
laTHER SOURCES/USES
SOURCES
i State Apportionments
Proceeds
Other Sources
of Participation
USES
(d)TQTAL, USES
i CONTRIBUTIONS
I
(TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e)
:;alifornia Dept of Education
3ACS Financial Reporting Software - 2011,20
General Fund
8912
8914
8919
7611
7612
7613
7615
7616
7619
8931
8953
8965
8971
8972
8973
8979
7651
7699
8980
8990
8997
'i
I
I
I
r-
I
I
-
J.-
14,946,604,00
0,00
o,go
0,09
I
'I
0.00 I 0.Q<l i
gggi, ' Q,OO.!_
,,1 ,064,QOQ,QO i. ' , 1,9(3!LQOQ,QQL
ggo.L_,_ ,Q:9()J-
I
",17,846,9.90,OO,I_ . 1
7
&1..
6
,QQQ,gOf
,18,910
1
QQO,QO '"
i
0,00 I
:-
I
0.00 i
,. T'
i I
0,001 0,00+
II I
000 i QOOI
_OJ2Q 0,00 [I
__
___ ,, ___ 9,001__ _ ,0"QQi,-
_ _ .36,,114,C)1.! E,846,oog,Og L
3f3,,4I'h01_:
0,00 I
" '-'---"'1
2,00\
Q,gQ-i
g,QQj
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_Q.oo l 0,001
II ocogl
0.00 I 0.00 : 0,00 ! 0.00 !
I li",El042
47
,OQlI. 1
6
2D,214,2Nn
, ( 1,011 ,321,166 67) I 1904 ,996,294. 36) I 1526,268,000 .,9J 1929,519 ,595 .m
Page 8
16
19 64733 0000000
Form Oil
0,00

C),001
0,00 !
1340,819, 15 1
i
(24,523,300,85)1 2,7%1
Printed 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
General Fund
Restricted (Resources 2000-9999)
19647330000000
Form Oil
Description Resource Codes
A.REVENUES
2) Federal Revenue
Revenue, Expenditures, and Changes in Fund Balance
Object
Codes I
I
I
80108099 i
8100-8299 I
i
8300-8599 i
t
8600-8799 !
, Board Approved i
Original Budget i Operating Budget I
(A) i (B) :
\
I
I
I I
181L116,Z86,00j _
... i
,90 1 8:32 ,9:3
8
,
I I
?S1Jn161,QOi 44,1.90,1,27,OQ
Actuals To Date
(C)
.9)&5J
i
i
i
},714,?ZLI3 !
Projected Year I
Totals
(D)
I
I
Difference
(Col B 8. D)
(E)
1 t141,410,OQ)1
805&7AQ2,()Q! (122,796,259,00)1
.@.1?93,011,02)[
. ??A71,3:39091 (15,818,188002:
5)TOTAL,REVENUES 1,947,489,350,00! 1,980,263,220,00 I 915,578,733,88 i 1,830,303,751.98 i
1) Certifioa'.d Sala,'e, 1 000-19991_ 9B6, ,66,0_31 00 55
Jh
31'
2) Classified Salaries 2000-2999 I 418,309,396,00 ..
3) Employee Benefits i .. i .?93,1 ?3J 30AO
; B. EXPENDITURES
I

I
558,952,791,00 !
..... .. ............ r
10?,4UJ1:0()j
999,00 i
(2,143,421,00)1

4) Books and Supplies 40004999
I 5) Services and Other Operating Expenditures 5000-5999 .. . 41, 7]1J17:00 r
6) Capital Outlay 6000-6999 l 32..o.?6,962,gO 1. 1,693,705.00 j
7) Other Outgo (excluding Transfers of Indirect 7100-7299 ,I I I [
I I I
% Diff
(E/B)
(F)
Costs) 7400-7499 [.. ... 0,00+9,OC)i
! :: Indi,ect 7300-7399 i' i j 1 _____ +-__ ,,,,,,,,,,
IC. EXCESS (DEFICIENCY) OF REVENUES 'i I "
OVER EXPENDITURES BEFORE OTHER i i
FINANCING SOURCES AND USES (A5 ________ ..__ ... .....:(c:;,93=-.:1CL:, 1c::.8.:..J,7,-=-:35:..,.:4.:.::,0''::''0)CJ...i-....l.C(9:,::2:.=,.5,>=.36::.,.:5:J..:,3:,.:::3.::::3,.::::00::.L,)L(343,081 ,836.42)1
D. OTHER FINANCING SOURCES/USES
a) Transfers In
b) Transfers Out
2) Other SourceslUses
a) Sources
b) Uses
3) Contributions
Dept of Education
3ACS Financial Reporting Software - 2011.2,0
=ile fundi-a (Rev 06/07/2011)
8900-8929
7600-7629
8930-8979
7630-7699
8980-8999
Page 1
17
Printed: 318/2012 8:26 AM
Los Angeles Unified
Los Angeles County
Descri tion
E. NET INCREASE (DECREASE) IN FUND
BALANCE C + D4
F. FUND BALANCE, RESERVES
a) As of July 1 - Unaudited
c) As of July 1 - Audited (F1a + Fib)
e) Adjusted Beginning Balance (Fic + Fid)
2) Ending Balance, June 30 (E + Fie)
a) Nonspendable
Revolving Cash
Stores
All Others
b) Restricted
c) Committed
Other Commitments
d) Assigned
Other Assignments
e) UnassignedlUnappropriated
Reserve for Economic Uncertainties
lACS Financial Reporting Software - 2011.2.0
Resource Codes
2011 12 Second Interim
General Fund
Object
Codes
9791
9793
9795
9711
9712
9713
9719
9740
9750
9760
9780
9789
Page 2
151,666.900.581
267,393,091.64 i
..
... .
0.00 'I

lR
19 64733 0000000
Form Oil
Printed: 3/8/2012 8:26 AM
General Fund
Los Angeles Unified
Los Angeles County
....... ,,, ... ,, ... 1"" LIMIT SOURCES
State Aid - Current Year
Timber Yield Tax
Secured Roll Taxes
Prior Years' Taxes
Supplemental Taxes
Fund (ERAF)
(SB 617/699/1992)
Delinquent Taxes
Other In-Lieu Taxes
(50%) Adjustment
Sub1otal ,RevenueLi
rn
itSources
Transfers Current Year
0000
2200
2430
6500
All Other
Revenue Limit Transfers Prior Years
TOTAL,RJ=YENUE LlI'v1ITQLJBCE
i FEDERAL REVENUE
: Maintenance and Operations
Special Education Entitlement
8011
8015
8019
8021
8022
8029
8041
8042
8043
8044
8045
8047
8048
8081
8082
8089
8091
8091
8091
8091
8091
8092
8096
8097
8099
8110
8181
8182
8220
Forest Reserve Funds 8260
Flood Control Funds 8270
Wildlife Reserve Funds 8280
FEMA 8281
Interagency Contracts Between LEAs 8285
Pass-Through Revenues from Federal Sources 8287
3000-3299,4000-
4139,4201-4215,
NCLBfIASA(incL AREA) _
:::alifornia Dept of Education
"ile: fundi-a (Rev 06/07/2011) Page 3
19
19 64733 0000000
Form Oil
I
1
000
(2,842, 590W)j
I
0.00 i
t
i
0.00 I
I
0.00
. (1,41 ,410.00)\
I
0.00 !

(4,891,31500)1
I
Printed: 318/2012 8:26 AM
Los Angeles Unified
Los Angeles County
I
! Descri tion
Vocational and Applied Technology Education
Safe and Drug Free Schools
Other Federal Revenue (incl. ARRA)
TOTAL,
OTHER STATE REVENUE
Current Year
Prior Years
ROC/P Entitlement
Current Year
Prior Years
Current Year
Prior Years
Economic Impact Aid
Lottery - Unrestricted and Instructional Materi,
Drug/Alcohol/Tobacco Funds
Healthy Start
Prevention Grant
I TOTAL, OTHER STATE REVENUE
OTHER LOCAL REVENUE
Other Local Revenue
Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Parcel Taxes
Other
RL
Resource Codes
3500-3699
3700-3799
All Other
2430
2430
6355-6360
6355-6360
6500
6500
7230
7090-7091
7240
All Other
All Other
7250
6650-6690
6240
6200
7391
7400
All Other
2011-12 Second Inter'lm
General Fund
19 64733 0000000
Form Oil
Object
Codes
8290
8290
8290
8311
8319
8311
8319
8311
8319
8311
8311
8311
8311
8319
8425
8434
8520
8550
8560
8575
8576
8587
8590
8590
8590
8590
8590
8590
8590
8615
8616
8617
8618
8621
8622
i Board Approved Difference
Original Budget I Operating Budget (Col B & D)
ABE
7=73+ ..
.. (4Q,!524,562.(J0)I,
I I .
1 __ 805,f3'7
8
A02,OO!
I I
i . .346'4"::1
f

1_
16
,,006,6
6
4,901
I 0.00 i
! 36,158,97200;
130,616,068.001
40,156,176.00
I

I
. _.

0.00 I
!
35,584,754.00 !
130,243,567.00
40,267,337.00
126,036.00 I
............ ... i

I

I

OOOi
16,318,848.00 L
77 ,466, 106,26
1
18,466,240.00

3i)8, Q3.
a.Qo1
.1,706
L
245,OOj
__
o()L
I
O'()()j
35,47(3,758.001
129,146,266.00 I,
.... . .... ... 1
40,143,t)98,OO j
I

o.QOr
OQ}l
I
0.00 I

I
0.00 i
(108,996.00)1
(1,097,301.00}1
( 123,339.00}i
o.ooj
0.00
0.00
O()%:

-136%i
U3%i
0.0%1
-0.3%1
Newj
0.0%1
o.O%i

0:
00/0
1
Page 4
?Jl
Printed 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
General Fund
I I
19 64733 0000000
Form 011
I Board Approved ! Projected Year Difference % Diff
Object I Original Budget II' Operating BUdget!, Actuals To Date Totals (Col B & D) (E/B)
______________________ __ ____ ____ -+, ____ ____ -+: ____ ____ ____ ____ ____ ____
!
Limit Taxes
Sales
Food Service Sales
All Other Sales
Leases and Rentals
Interest
Fees and Contracts
Mitigation/Developer Fees
Other Local Revenue
Plus: Misc Funds Non-Revenue Limit (50%)
All Other Local Revenue
Tuition
From County Offices
From JPAs
ROC/P Transfers
From County Offices
From JPAs
From County Offices
From JPAs
TOTAL,

lACS Financial Reporting Software - 2011.2.0
7230, 7240
All Other
6500
6500
6500
6360
6360
6360
All Other
All Other
All Other
8629
8631
8632
8634
8639
8650
8660
8662
8671
8672
8675
8677
8677
8681
8689
8691
8697
8699
8710
8781-8783
8791
8792
8793
8791
8792
8793
8791
8792
8793
8799
t_
i
I
0.00 i
i
0.00 I
--- 1
.- Q.Q()j
0.00 !
---,,--,-1
0.00 !
- ------------r--
0.00 i
- . __ .--)

0.00 I
I
0.00
0.00
Page 5
i
0,00 I
I
0.001
""'T
I
_(),O() 1,-
I
_(),OOj
__ . ___ o-,_CL()_I
0.00.
- I-
.
().091
I
0.00 i
-r
O-'O()
0.00 j
------t
- -
0.00 !
_-------1
. ___ 1..&..41,Q}L __
0.00 I
-'-1
.ow_I_
I
1
o.oOi
0.09.1
1
(),ocd
0.00 i
------i

4,845.00 !
- .----... --- --1--
(),OOi
____
0.00
0.00 !
0.00 .
O,QO
0.00 00%,
Printed: 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
! Description
CERTIFICATED SALARIES
Certificated Pupil Support Salaries
Resource Codes
I Certificated Supervisors' and Administrators' Salaries
TQT6L, QEJUIFICA TEJ26L6BLES
'CLASSIFIED SALARIES
Classified Supervisors' and Administrators' Salaries
TOTAL, CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Alternative
OPEB, Allocated
PERS Reduction
TOTAL, EMpLOYEE BENEfiTS
BOOKS AND SUPPLIES
Materials and Supplies
Food
TOTAL, BOQKS AN[) SUPPblr::
ISERVICES AND OTHER OPERATING EXPENDITURES
I Subagreements for Services
Insurance
Professional/Consulting Services and
Communications
OPERATING EXPENDITURES
:::alifornia Dept of Education
=ile: fundi-a (Rev 06107/2011)
General Fund
19 64733 0000000
Form 011
Object
Codes
1100
1200
1300
1900
2100
2200
2300
2400
2900
3101-3102
3201-3202
3301-3302
3401-3402
3501-3502
3601-3602
3701-3702
3751-3752
3801-3802
3901-3902
I Board Approved I
Original Budget i Operating Budget! Actuals To Date
(AI I (B) (C)
Projected Year
Totals
(D)
Difference
(Col B& D)
(El
1 ii
37,962,6QO.OqJ ...... 1486,7:,10:90 '1... .46!5.1 .. 158:00 l 9!970,572.().Oj ..
I I
137,Qn144?()Q+ ... 1
4
Q,438,,42.g
0
Ct9.9l"-I?2.00)I
?3,5151.5:3Lo.O.I .. ?2,10.oL93Q,Q()+ ... 4?&5tl!lL10 I. 79.to.6,977:O
Q
.j.. ..
.. 96,916,183.00 I .lL9.4J!54.o021
... .. 4'? 191.?!53 .... .... L
! I
i I
,216, 12?,865,OO 1_?0J!5.?,9.63.QQ[
92,189,,31:3.()Qj ?9,,041 ,0:39, 00 I
4,784,302.00: 6,157,047.00.1
I
53,100,041.QO! .. 58,979,44].QO\
I
!52, 1 06
1
875.0Qj56,1.65,346.()()i
I
I
46A2?,143.9?i
21662,099.281
I
3.0,135,246:9.0 !
26,897,482.791
- . ",.--- .. -_.,- ..--- ---- ---r---

I

I
9.4 ,64?,035,OO i
i
4,747,168.00,1
?2,74Q 16.QO I

421
i
I I I i
{,?tiO,3Q4.00)1
I
(5,600,99,00)'1

i
6,238,331.00 I
4,,459!669. QOi
(2, 143A2,1.0Q);
I
I
% Diff
(E/B)
(F)
15%1
.. 4J??,54:00 ,Q(). . . __ .__4.4.J8 .1Q13.Q() ..
(
' ... O().' ...4:3!2.Q'E9..:l. .. j..... .z.6']2.
1
, !58: ()()
... _:,13L9 .. 01j)0 I ............... :.I.C.: 'I
!
r'-'-
.. 4...745,75.:3. QQ _ ... 'Q,:3.()4J4f3,()g. . .. ..2, 86 L8J .. 2.. ___ . 4.,.?.29:,1,Q()r

.. 21,48.J'.?2.:.9.() l' ... ?5"-f3:39&.8c9
0
I .. 1MZL1tl'li_
_1J7,n5,796.Q.0;_ .5-4 ...tL5l&88.(31 J .J()5!..8.30,08.()9..
1
1
... .. .04 .. .:.00.. ...00 ....... \-. . ogol .- O.QQ I .. 0.00
'. f 1 4,07!01
5
,OO 1
'l:oo I . 110.()() 5830791 81 I 11,49'?'QQj.
5I7,85'AOOO : j
I I i I
11 .. 2,Q50c4.1 1 (6,(J()8,3:3.1:00}i 11,618,()f3Q.Q()j
376,243.00 540):351,00 i 7Q,81 9,()3/ 264,357.00
I.. 161,054,687.00\ 38,07E3.!349:E37L I
I I
10,541,2,86,OQI_ 16,329,257.68 22,026,44.()() I ... 1,?43,2,1Q.00 I'.
454.Atl?.QQ ,"1.. .6 .. 50,5 .. 1 .. 1 ......0 ... 0. 401 879 00 I 248 632 00
232,85M;'OO I' <16]97 ;0;,;7,:; j
B8,LD<\,G6,()O.i _.4'c237,219,80.l-. 288,457,674.00
5,754,039.00 I 6,802,084.00 I ..... J)8.f3ZL5?.:.:3.LL .. I

Q..9.
0
+ ...() ...90
i
. C).90I .000 I 0 .. 00 ;
. . 13:::::;:)1
81.6.2.,8:3:
0
Qj --' 87, O() 7,064 00 I .... . .' ..:..: .. ....I'" 87,007!9
6
....:. :.:. :...11.1 0,00 i .
0.001_ .0.00 I. .0001
I ! i
1 I
:3.9q,255 .. ()!3.,()(): 401,274,295.00 I
------.-.-.,.---.. -.--... - --.- -'"-1-
581,365,924
c
QO 597)293,18:()0 j
Page 6
j .. 144.,913,585.00 l 71Q00 i
.Qo.1 . ..471,531.00+
I

1 i 54J,7? 1JJ7,oQ L.55.!.!521 ,468.Q() I ..
22
Printed: 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
OUTLAY
Land Improvements
Equipment
Equipment Replacement
TOTAL, CAPIT "L QUTLA Y
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition
Tuition, Excess Costs, andlor Deficit Payments
Payments to JPAs
To County Offices
To JPAs
Special Education SELPA Transfers of Apportionments
To County Offices
To JPAs
ROCIP Transfers of Apportionments
To County Offices
To JPAs
All Other Transfers
Debt Service
6500
6500
6360
6360
6360
All Other
TOI"L, OTHER QYTGO(exfluding Iransfersoflndirect Costs)
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
TgI AL, QTIjEROUTG() 9fINDIRECTC()STS
!TOTAL, EXPENDITURES
ile: fundi-a (Rev 06107/2011)
General Fund
6100
6170
6200
6300
6400
6500
7110
7130
7141
7142
7143
7211
7212
7213
7221
7222
7223
7221
7222
7223
7221-7223
7281-7283
7299
7438
7439
7310
7350
25,640,069.00
116,440,502.00
0.00
116,440,50200
I
.
Page 7
116,046,906.00
0.00
0.00
0.00
Q.OO
Q:OO
0,0
0
1
O.go J
.. Q,OOI
I
I
100,031,9970Q-I
_000
19 64733 0000000
Form Oil
Q.QOl

(56,71600);.
1,693,70.ool
0.00
[ 16,014,909.00
1,258,660,570.30 2,
1
179&78,751 ,ooJ. 6.2%1
Printed: 3/8/2012 8:26 AM
Los Angeles Unified
Los Angeles County
TRANSFERS
From: Bond Interest and
Redemption Fund
(a) TOTAL, INTERFUNQ TRANSFERS IN
To: Special Reserve Fund
To: Cafeteria Fund
(b) TOTAL, If\jTERFUN[) TRANFERS OUT
OTHER SOURCES/USES
SOURCES
State Apportionments
Proceeds
Other Sources
of Participation
USES
. (cI) IQIAtc:,ll$E .
CONTRIBUTIONS
TOTAL, CONTRIBLJTIQN
!=ile: fundi-a (Rev 06/07/2011)
General Fund
8914
8919
7611
7612
7613
7615
7616
7619
8931
8953
8965
8971
8972
8973
8979
7651
7699
8980
8990
8997
0.00
0.00
Page 8
0.00
0.00
1 1 ~ , ~ ~ ( ) , 0 0
143,990.00
24
0.00.
0.00
0.00
19 64733 0000000
Form Oil
0.00 !
0.00
0.00 0.0%1
0.00
0.00
0.00
Printed: 3/8/2012 8:26 AM
GENERAL FUND
SECOND INTERIM FINANCIAL REPORT
2011-12
Comments on Significant Differences between Budget and Projections
Revenues
A-I The $23.6 million decrease in revenue limits is due to the projected increase in the
Deficit Factor ($31.5 n1illion), decrease in Unemployment Insurance Revenue ($0.5
million), decrease in PERS Reduction ($0.3 million), and decrease in Fiscally
Dependent Charters In-Lieu Tax ($0.2 million); which is offset by the higher ADA
($1.8 million), lower Conversion Charter Offset ($5.5 million), higher Fiscally
Dependent General Purpose Block Grant ($1.3 million), and higher PERS transfer ($0.3
million).
A-2 The $128.4 million decrease in federal revenues is mainly due to the projected $118.8
million under spending in grants that are expenditure driven. T'he amount is further
decreased by the projected decreases in Medi-Cal Adn1inistration Activity ($3.0
Inillion), School Mental Rehab ($3.6 million), and Special
Education IDEA entitlement ($4.4 million). 'The decreases are offset by Early
Retiren1ent Reitnburselnent Progratn (ERRP) ($1.4 lnillion).
A-3 The $3.0 million decrease in Other State Revenues are due to projected $19.1 Inillion
under spending in grants that are expenditure driven, $0.6 million decrease in the
ROC/P handicap, and $0.1 million decrease in the Apprentice Hour entitlen1ent and
other minor changes netting to $0.3 million; which are offset by $11.9 million increase
in Lottery, $5.1 million increase in State Special Education Entitlement, and $0.1
million increase in K-3 Class Size Reduction.
A-4 The $15.2 million decrease in Other Local Revenues are due to $15.8 n1i11ion projected
under spending in grants and $0.5 million lower fees/interest income, which are offset
by $1.1 n1i11ion in higher Iniscellaneous income.
Expenditures
B-1 The projected under-expenditure in Certiiicated Salaries is primarily due to lower
projected expenditures for supervisor and adlninistrator salaries and teacher salaries,
partially offset by higher projected expenditures for certificated pupil support salaries.
8-2 'The projected over-expenditure in Classified Salaries is primarily due to higher
projected expenditures for classified support and instructional salaries, partially offset
by projected under-expenditures for clerical, technical and office and other classified
salaries.
Continued
B-3 The projected under-expenditure in Employee Benefits is primarily due to projected
lower contributions for OPEB and health and welfare benefits.
B-4 The projected under-expenditure in Books and Supplies is mainly due to projected
underspending in Inaterials and supplies, partially offset by higher projected
expenditures for textbooks.
B-5 The projected under-spending in Services and Other Operating expenses is primarily
due to lower projected expenditures in professional/consulting services, partially offset
by higher projected expenditures in sub agreements for services.
B-6 The projected under-expenditure in Capital Outlay is primarily due to lower projected
expenditures for library improvements and buildings and ilnprovelnents.
B-7 The projected under-expenditure in Other Outgo is primarily due to lower projected
debt service payn1ents.
B-8 The lower Direct Support/Indirect Costs is n1ainly due to lower spending in the Child
Development and Adult Education Funds, partially onset by higher spending in Cafeteria
Fund.
Other Financing SourceslUses
D-l The $2.2 Inillion increase in Interfund Transfers In represents additional $1.5 million in
COPS and $0.7 Inillion in Measure Y funding for the ISIS Project
D-l b The projected increase in Transfers Out is primarily due to an increased projected net
encroacrunent from other funds.
26
Los Angeles Unified
Los Angeles County
1. General Education
2. Special Education
HIGH SCHOOL
3. General Education
4. Special Education
NTY SUPPLEMENT
10. Concurrently Enrolled
Secondary Students'
11. Adults Enrolled, State
Apportioned*
12. Independent Study - (Students 21 years
or older and students 19 years or older
and not continuously enrolled since their
18th birthday)*
Dept of Education
'ile: adai-d (Rev 06103/2011)
ESTIMATED
REVENUE LIMIT ADA
Original Budget
373
18
141
12.28
167.73
1.27
Second Interim
2011-12 INTERIM REPORT
AVERAGE DAILY ATTENDANCE
ESTIMATED
REVENUE LIMIT ADA ESTIMATED
Board Approved P-2 REPORT ADA
Operating Budget Projected Year Totals
10,504.88 1 767.79
167.73 167.73
1.27
Page 1 of 2
ESTIMATED
REVENUE LIMIT ADA
Projected DIFFERENCE
Year Totals (Col. DB)
10,661.81 156.93
167.73 0.00
19 64733 0000000
FormAl
PERCENTAGE
DIFFERENCE
(Col. E IB)
0%
1%
0%
Printed: 318/2012 8:26 AM
Los Angeles Unified
Los Angeles County
19. ELEMENTARY
a. 5th & 6th Hour (ADA) - Mandatory
Expelled Pupils only
b. 7th & 8th Hour Pupil Hours (Hours)*
20. HIGH SCHOOL
a. 5th & 6th Hour (ADA) - Mandatory
Expelled Pupils only
21. Charter ADA funded thru the Block Grant
a. Charters Sponsored by Unified
Districts - Resident (EC 47660)
(applicable only for unified districts
with Charter School General Purpose
Block Grant Offset recorded on line
30 in Form RLI)
b. All Other Block Grant Funded Charters
22. Charter ADA funded thru the
Revenue Limit
23. TOTAL, CHARTER SCHOOLS ADA
(sum lines 21 a, 21 b, and 22)
24. SUPPLEMENTAL INSTRUCTIONAL
RS*
ESTIMATED
REVENUE LIMIT ADA
Original Budget
6803
Second Interim
AVERAGE DAILY ATTENDANCE
ESTIMATED
REVENUE LIMIT ADA
Board Approved
Operating Budget
43.34
82.96
ESTIMATED
P-2 REPORT ADA
Projected Year Totals
32.05
95.63
ESTIMATED
REVENUE LIMIT ADA
Projected
Year Totals
32.05
95.63
DIFFERENCE
(Col. D -B)
19 64733 0000000
FormAl
PERCENTAGE
DIFFERENCE
(Col. E/B)
* ADA is no longer collected as a result of flexibility provisions of SBX3 4 (Chapter 12, Statutes of 2009), as amended by S8 70 (Chapter 7, Statutes of 2011), currently in effect from 2008-09 through
2014-15.
Dept of Education
'ile: adai-d (Rev 06103/2011) Page 2 of 2 Printed: 318/2012 8:26 AM
Los Angeles Unified
Los Angeles County
Second Interim
General Fund
Revenue Limit Summary
Description
'BASE REVENUE LIMIT PER ADA
1. Base Revenue Limit per ADA (prior year)
2. Inflation Increase
3. A" Other Adjustments
4. TOTAL, BASE REVENUE LIMIT PER ADA
(Sum Lines 1 through 3)
REVENUE LIMIT SUBJECT TO DEFICIT
5. Total Base Revenue Limit
a. Base Revenue Limit per ADA (from Line 4)
b. Revenue Limit ADA
c. Total Base Revenue Limit (Line 5a times Line 5b)
6. Allowance for Necessary Small School
7. Gain or Loss from Interdistrict Attendance Agreements
8. Meals for Needy Pupils
9. Special Revenue Limit Adjustments
10. One-time Equalization Adjustments
11. Miscellaneous Revenue Limit Adjustments
12. Less: All Charter District Revenue Limit Adjustment
13. Beginning Teacher Salary Incentive Funding
14. Less: Class Size Penalties Adjustment
15. REVENUE LIMIT SUBJECT TO DEFICIT (Sum Lines
5c through 11 plus Line 13 minus Lines 12 and 14)
DEFICIT CALCULATION
16. Deficit Factor
17. TOTAL, DEFICITED REVENUE LIMIT
(Line 15 times Line 16)
OTHER REVENUE LIMIT ITEMS
18. Unemployment Insurance Revenue
19. Less: Longer Day/Year Penalty
20. Less: Excess ROCIP Reserves Adjustment
21. Less: PERS Reduction
22. PERS Safety AdjustmentiSFUSD PERS Adjustment
23. TOTAL, OTHER REVENUE LIMIT ITEMS
(Sum Lines 18 and 22, minus Lines 19 through 21)
24. TOTAL REVENUE LIMIT (Sum Lines 17 and 23)
File: rli-d (Rev 05/23/2011)
Principal
Appt.
Software Original
Data ID Budget
0025 6,362.56
0041 143.00
0042,0525,
0719 55.55
0024 6 561.11
0024 6,561.11
0033 561,060.96
0269 3,681,182,675.27
0489 0.00
0272 0.00
0090
0274 0.00
0275 II
,
0276, 0659 0.00
0217 0.00
0552
0173 0.00
0082 3 681 182 675.27
0281 0.80246
0284 2 954 001 849.60
0060 65,514,444.00
0287 0.00
0288 0.00
0195 10,852,184.00
0205, 0654 3,691,134.00
-- - 58,353,394.00
0088 3 012 355 243.60
Page 1 of 2
Board Approved
Operating Budget
6,362.56
143.00
55.55
6 561.11
6,561.11
560,512.71
3,677,585,546.71
0.00
0.00
0.00
0.00
0.00
0.00,
3677 585 546.71
0.80246
2,951 115,297.81
65,514,444.00
0.00
0.00
10,554,105.00
3,970,773.00
I
58,931,112.00
3 010 046409.81
1964733 0000000
Form RLI
Projected Year I
Totals
6,362.56
143.00
55.54
6 561.10
6,561.10
560,781.80
3,679,345,467.98
0.00
0.00
0.00
0.00
0.00
0.00
3 679 345 467.98
0.79398
2 921 326 714.67
65,041,499.00
0.00
0.00
11,968,291.00
5,037,769.00
58,110,977.00
2 979437 691.67
Printed: 318/2012 8:30 AM
Los Angeles Unified
Los Angeles County
Description
REVENUE LIMIT - LOCAL SOURCES
'25. Property Taxes
26. Miscellaneous Funds
27. Community Redevelopment Funds
28. Less: Charter Schools In-lieu Taxes
29. TOTAL, REVENUE LIMIT LOCAL SOURCES
(Sum Lines 25 through 27, minus Line 28)
Second Interim
2 0 1 1 ~ 1 2 INTERIM REPORT
General Fund
Revenue Limit Summary
Principal
Appt.
Software
Data ID
Original
Budget
0587 884,678,166.00
0588 5,335.00
0589 3,000,000.00
0595 129,934,704.00
0126 757,748,797.00
30. Charter School General Purpose Block Grant Offset
(Unified Districts O n ~
31. STATE AID PORTION OF REVENUE LIMIT
(Sum Line 24, minus Lines 29 and 30.
If neqative then zero)
OTHER ITEMS
32. Less: County Office Funds Transfer
33. Core Academic Program
34. California High School Exit Exam
35. Pupil Promotion and Retention Programs
(Retained and Recommended for Retention,
and Low STAR and At Risk of Retention)
36. Apprenticeship Funding
37. Community Day School Additional Funding
38. Basic Aid "Choice"/Court Ordered Voluntary
Pupil Transfer
39. Basic Aid Supplement Charter School Adjustment
40. All Other Adjustments
41. TOTAL, OTHER ITEMS
. (Sum Lines 33 through 40, minus Line 32)
42. TOTAL, STATE AID PORTION OF REVENUE
LIMIT (Sum Lines 31 and 41)
(This amount should agree with Object 8011)
OTHER NON-REVENUE LIMIT ITEMS
43. Core Academic Program
44. California High School Exit Exam
45. Pupil Promotion and Retention Programs
(Retained and Recommended for Retention,
and Low STAR and At Risk of Retention)
46. Apprenticeship Funding
47. Community Day School Additional Funding
File: rli-d (Rev 05123/2011)
0293 93,906,367.00
0111 2 160 700 079.60
0458 881,957.00
9001
9002
9016, 9017
0570
3103,9007
0634, 0629 0.00
9018 0.00
- - - 0.001
- -- (881,957.00)
-- - 2 159818 122.60
9001 2,926,856.00
9002 41,005,358.00
9016, 9017 14,059,706.00
0570 2,726,451.00
3103 9007 3 138316.00
Page 2 of 2
Board Approved
Operating Budget
874,273,302.00
0.00
3,000,000.00
128,506,545.00
748,766,757.00
89,686,106.00
2 171 593546.81
881,957.00
0.00
0.00
0.00
(881,957.00)
2 170711,589.81
3,074,856.00
40,456,117.00
13,870,440.00
2,726,451.00
3 139522.00
1964733 0000000
Form RLI
Projected Year
Totals
850,999,128.00
5,335.00
71,137,515.00
122,626,601.00
799,515,377.00
84,173,183.00
2 095749 131.67
872,224.00
0.00
0.00
0.00
(872,224.001,
2 094 876 907.67
3,073,934.00,
40,443,831.00
I
13,866,436.00
2,608,291.00
3,150 348.00,
Printed: 318/2012 8:30 AM
SECOND INTERIM ASSUMPTIONS
Fiscal Year 2011-12
REVENUES
REVENUE LIMIT
Revenue Limit ADA
P2 and annual ADA are estimated by using a simple average ratio of P2 or annual ADA to enrollment in the last three fiscal years.
Because of declining enrollment, the prior year P2 ADA is used in the revenue limit calculation, adjusted for the shift in ADA from
District to charter and vice versa. The ADA estimates are adjusted as updated enrollment and ADA information become available.
1ST Interim 2ND Interim
I ncrease (Decrease)
Prior Year P-2 ADA
(includes annual Ext. Yr Sp. Ed. ADA) 556,689.91 556,689.91 0.00
Net shift from PY District ADA to CY
Charter ADA 16,911.00 15,314.00 (1,597.00)
Total PY P-2 ADA 539,778.91 541,375.91 1,597.00
Annual ADA 4,575.37 4,536.41 (38.96)
ADA Funded through Block Grant -
Charter Schools established as of7/1/05 14,858.28 14,869.48 11.20
Revenue Limit ADA 559,212.56 560,781.80 1,569.24
Base Revenue Limit Per ADA
The first and second interim projections are based on the following revenue limit per ADA calculation:
1ST Interim 2ND Interim Increase (Decrease)
Base Revenue Limit per ADA (prior year) $ 6,362.56 $ 6,362.56 $ -
Statutory COLA (2.24%) $ 143.00 $ 143.00 $ -
Other Revenue Limit Adjustment $ 55.55 $ 55.54 $ (0.01)
Total Base Revenue Limit per ADA
before Deficit $ 6,561.11 $ 6,561.10 $ (0.01)
Deficit (19.754% vs 20.602%) $ (1,296.08) $ (1,351.72) $ (55.64)
Total Base Revenue Limit per ADA,
Deficited $ 5,265.03 $ 5,209.38 $ (55.65)
The second interim reflects the higher deficit of 20.602% resulting in a $31.2 million decrease in revenue limit.
Local Property Taxes
Local property taxes are based on the 2011-12 First Principal Taxes report plus the $68.5 million Redevelopment Property Tax.
State Class Size Reduction (CSR) Funds
Estimated CSR K-3 FY 2011-12 revenue for the second interim is $155 million.
Morgan Hart 9th Grade
CSR 9th and lIth grade revenue estimate is based on the same percentage of available funding that was received of the funding
allocated in 2007-08.
Lottery Revenues
Fiscal Year 2011-12
Due to an increase in estimated current year ADA and Rate, CY lottery revenue is projected to increase by $7.9 million from the first
interim. CY Lottery revenues are calculated based on the following:
Unrestricted
Restricted
Total
Estimated Annual
ADA x absence factor
667,674.75
667,674.75
$
$
Rate/ADA Amount
117.00 $ 78,117,946
23.00 $ 15,356,519
$ 93,474,465
Prior year adjustments ($2.0 million in unrestricted and $1.9 million in restricted) mainly due to ADA corrections are reflected in the
total lottery revenues for the year.
Special Education
The AB 602 funding model is used in the calculation of the Special Education base entitlement with negative 0.00% COLA and zero
per ADA supplement to base. The increase is mainly from offset funding because of a decrease in Federal IDEA Grant.
1ST Interim 2ND Interim Increase (Decrease)
AB602 Funding $ 362,016,799 $ 366,993,231 $ 4,976,432
The 2011-12 actual grant award for the Federal IDEA PL 94-142 local assistance grant is $116,922,131. Any decrease in the grant
amount will be offset by the State.
Federal IDEA PL 94-142 local assistance
grant $
1ST Interim
121,332,054
American Recovery and Reinvestment Act (ARRA) Funding
$
2ND Interim Increase (Decrease)
116,922, l31 $ ( 4,409,923)
Most of the ARRA funding ended on September 30,2011 and were reported as fully spent. The ARRA-Education Jobs Bill will end
on September 30,2012, and the $112.46 million grant is projected to be fully utilized in FY 2012. The ARRA-School Improvement
Grant will not end until September 30, 2013, and $7 million is estimated to be spent in FY 2012.
Other Federal Revenues (8290)
Projections are based on known grants, entitlements, funding schedules or actual apportionments as of January 31, 2012. For federal
grants subject to deferred revenues, the historical trend of expenditures were also considered in arriving at the estimates.
Categorical Programs Associated with the Revenue Limit
Funding for the Supplemental Instructional programs, Community Day Schools, Regional Occupational Centers/Programs are based on
the 2007-08 funding level. They are calculated by taking the District's proportionate share of the Statewide totals in 2007-08 and
applying the percentage to the available funding in the current year.
Other State Revenues
Fiscal Year 2011*12
Projections for most of the state categorical revenues are based on known grants, entitlements, funding schedules or actual
apportionments as of January 31, 2012.
Below are some of the state categorical programs and the basis of the second interim projections.
DESCRIPTION 1ST Interim 2ND Interim Increase (Decrease) Basis of 2ND Interim Estimates
0000 Class Size Reduction K-3 $ 154,318,248 $ 155,003,688 $ 685,440 Apportionment schedule
6512 SP ED Mental Health Services $ 25,980,924 $ 26,281,686 $ 300,762 Apportionment schedule
2430 Community Day School $ 3,143,307 $ 3,150,348 $ 7,041 Apportionment schedule
0000 Sch Safety&Violnce Prev Gr8-12 $ 7,655,627 $ 7,653,337 $ (2,290) Apportionment schedule
0000 CAHSEE Intensive Instr & Srvs $ 6,091,386 $ 6,088,844 $ (2,542) Apportionment schedule
0000 Deferred Maintenance $ 26,069,576 $ 25,978,785 $ (90,791) Apportionment schedule
0000 ROC/P Apportionment - PY $ 438,835 $
-
$ (438,835) Apportionment schedule
TAX AND REVENUE ANTICIPATION NOTES (TRANs)
On July 1,2011, the District issued a total of$550.0 million of2011-12 TRANs at a premium of$10.2 million. The interest and
principal is due at maturity on August 1, 2012. As security for the payment of principal and interest on the notes, the Treasurer and Tax
Collector of the County of Los Angeles, as the paying agent, will deposit and hold in trust in a special repayment account, the
unrestricted revenues received by the District as follows: $275.0 million on or before January 31,2012; $286.9 million of principal
and interest on or before March 31, 2012.
EXPENDITURES
CERTIFICATED AND CLASSIFIED SALARIES
Estimated expenditures for FY 2011-12 are based on actual expenditures through January 31, 2012, and the remaining five months
were projected based on expenditure patterns in FY 2010-11, supplemented by specific information about factors that would cause
expenditures to vary from prior year.
Salary negotiations with our bargaining units have not been completed for the current fiscal year. Furloughs are not included in the
projections.
EMPLOYEE BENEFITS
Health and welfare benefit costs are not expected to increase by more than 10 percent compared to the prior year.
Employee statutory benefit rates are as follows:
STRS 8.250%
PERS 10.923% Safety PERS Members 34.056%
OASDI 6.200%
MEDICARE 1.450%
SUI 1.610%
Workers' Compo 1.800%
PARS 3.750%
Fiscal Year 2011-12
DEFERRED MAINTENANCE CONTRIBUTION
The deferred maintenance contribution is projected to be $0.
ROUTINE REPAIR AND MAINTENANCE CONTRIBUTIONS
The routine repair and maintenance contribution amount for the current fiscal year is projected to be $103,485,170, and total
maintenance expenditures are projected to be $103,485,170.
CERTIFICATES OF PARTICIPATION (COPs)
No COPs are expected to be issued or refinanced in the current fiscal year. $16,962,198 in project expenditures and costs of issuance
from COPs issued in prior years are expected in the current fiscal year. These expenditures will be recorded in objects 2000 to 6999.
Interfund transfers to Capital Services Fund for COPs debt service payments is projected to be $34,424,566 in 01-7619.
RESERVE FOR ECONOMIC UNCERTAINTIES
The District is maintaining the reserve of at least one percent (l %) of the District's total expenditures, transfers out and other uses.
PROJECTED CHANGES IN ENDING FUND BALANCES
It is projected that the General Fund will end the fiscal year with a fund balance of $707.6 million, which is $195.9 million lower than
the audited actual ending balance for 2010-11. The deficit spending is primarily due to lower revenue in fiscal year 2011-12.
Los Angeles Unified
Los Angeles County
W
til
ACTUALS THROUGH THE MONTH OF
(Enter Month Name):
A. BEGINNING CASH
rs:-RECEIPTS
I
I Revenue Limit Sources
I Property Taxes
Miscellaneous Funds
!
Federal Revenue
Other State Revenue
Other Local Revenue
Interfund Transfers In
Other Receipts/Non-Revenue
TOTAL RECEIPTS
C. DISBURSEMENTS
Certificated Salaries
I
Classified Salaries
Employee Benefits
I Books, Supplies and Services
Capital Outlay
Other Outgo
Interfund Transfers Out
Other Disbursementsl
Non Expenditures
TOTAL DISBURSEMENTS
D. PRIOR YEAR TRANSACTIONS
Accounts Receivable
Accounts Payable
i
TOTAL PRIOR YEAR
TRANSACTIONS
E. NET INCREASE/DECREASE
(B - C + D)
F. ENDING CASH (A + E)
G. ENDING CASH PLUS ACCRUALS
File: cashi (Rev 05/10/2011)
Object
JanuaJY
9110
8020-8079
8010-8019
8080-8099
8100-8299
8300-8599
8600-8799
8910-8929
8930-8979
1000-1999
2000-2999
3000-3999
4000-5999
6000-6599
7000-7499
7600-7629
7630-7699
9200
9500
Second Interim
Cashflow Worksheet
July August September
331 072,000.00 820,950,000.00 1,039945,000,00
30,104,000.00 39,948,000.00 0.00
179,717,000.00 243,203,000.00 402,551,000.00
0.00 0.00 2,000.00
1,540,000,00 22,663,000.00 125,598,000.00
190,673,000.00 240,893,000.00 210,116,000.00
1,124,000.00 51,000.00 2,280,000,00
6,000,000.00 22,500,000,00 200,246,000.00
0.00 0.00 0.00
802,355,000,00 245,519,000.00 277,384,000.00
1,211 513,000.00 814777,000.00 1,218,177,000.00
422,645,000.00 390,886,000.00 409,064,000. 00
0.00 0.00 0.00
0.00 0.00 0.00
174,114,000.00 73,245,000.00 85,603,000,00
0.00 0.00 0.00
0.00 0.00 0,00
9,980,000.00 0.00 215,648,000.00
0.00 0.00 0.00
114,896,000.00 131,651,000,00 154,283,000.00
721 635,000,00 595 782,000.00 864,598,000.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
489878,000.00 218995,000.00 353,579,000.00
820950000.00 1,039,945,000.00 1 393524,000.00
.
Page 1 of 2
October
1,393 524,000.00
0.00
0.00
(16,154,000.00)
14,017,000.00
165,716,000,00
5,407,000,00
70,416,000.00
11,000.00
147,281,000.00
386694000.00
457,303,000.00
0.00
0.00
102,866,000.00
0.00
0.00
102,102,000.00
0.00
72,182,000.00
734453,000.00
0.00
0.00
0.00
(347759000.00)
1,045765000.00
:" ",
November
1,045,765,000.00
32,070,00000
188,612,000.00
(10,917,000,00)
72,077,000.00
125,199,000.00
5,060,000.00
168,305,000.00
0.00
458,710,000.00
1 039,116 00000
490,687,000.00
0.00
0.00
101,189,000.00
0.00
0.00
393,865,000,00
0.00
249,435,000.00
1,235,176,000.00
0.00
0.00
0.00
(196,060,000.00)
849705000.00
December
849,705000.00
328,377,000,00
196,533,000.00
68,000.00
12,194,000.00
138,730,000.00
2,741,000.00
74,139,000.00
0.00
301,493,000.00
1,054275000.00
425,877 ,000.00
0.00
0.00
111,902,000.00
0.00
0.00
203,812,000.00
0.00
144,334,000.00
885 925 000.00
0.00
0.00
0.00
168 350 000.00
1,018,055000.00
19 64733 0000000
Form CASH
Printed: 3/8120129:14 AM
Los Angeles Unified
Los Angeles County
ACTUALS THROUGH THE MONTH OF
(Enter Month Name):
A. BEGINNING CASH
B. RECEIPTS
Revenue Limit Sources
Property Taxes
Miscellaneous Funds
Federal Revenue
Other State Revenue
Other Local Revenue
fnterfund Transfers In
TOTAL RECEIPTS
C. DISBURSEMENTS
I
I
Classified Salaries
Employee Benefits
Books, Supplies and Services
Capital Outlay
Other Outgo
I
Other Disbursementsl
Non Expenditures
TOTAL DISBURSEMENTS
D. PRIOR YEAR TRANSACTIONS
Accounts Receivable
Accounts Payable
TOTAL PRIOR YEAR
TRANSACTIONS
E. NET INCREASEIDECREASE
(B - C + D)
F. ENDING CASH (A + E)
G. ENDING CASH, PLUS ACCRUALS
t.N
0'\
I
Object
January
9110
I 8020-8079
I
8010-8019
8080-8099
8100-8299
8300-8599
8600-8799
8910-8929
8930-8979
1000-1999
2000-2999
3000-3999
4000-5999
6000-6599
7000-7499
7600-7629
I
7630-7699
9200
9500
File: cashi (Rev 05/10/2011)
January
1,018,055,000.00
85,991,000.00
I
527,698,000.00
(57,000.00)
122,777,000.00
300,540,000.00
10,368,000.00
73,416,000.00
r---- 26,000.00
266,681,000.00
1 387440000.00
454,125,000.00
0.00
0.00
117,913,000.00
0.00
0.00
213,276,000.00
0.00
441,012,000.00
1,226326000.00
0.00
0.00
0.00
161,114,000.00
1,179,169,000.00
t
Second Interim
Cashflow Worksheet
February March April
1 179,169000.00 893,403,000.00 191,680,000.00
67,495,000.00 (5,353,000.00) 245,351,000.00
14,297,000.00 0.00 70,865,000.00
537,000.00 (6,205,000.00) (266,000.00)
56,369,000.00 133,458,000.00 4,841,000.00
85,704,000.00 88,806,000.00 191,442,000.00
17,177,000.00 10,257,000.00 8,145,000.00
70,415,000.001 136,252,000.00 86,611,000.00
0.00 0.00 0.00
211,960,000.00 220,367,000.00 201,863,000.00 I
523,954,000.00 577,582000.00 808852,000.00
457,658,000.00 460,229,000.00 469,657,000.00
0.00 0.00 0.00
0.00 0.00 0.00
112,759,000.00 149,878,000.00 137,834,000.00
0.00 0.00 0.00
0.00 0.00 0.00
71,332,000.00 188,719,000.00 2,986,000.00
0.00 0.00 0.00
167,971,000.00 480,479,000.00 173,792,000.00
809,720,000.00 1,279 305,000.00 784269,000.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
(285 766,000.00) (701,723 000.00) 24 583,000.00
893,403,000.00 191 680 000.00 216263,000.00
Page 2 of2
Mav June
216,263,000.00 135,403,000.00
78,681,000.00 3,843,000.00
24,243,000.00 0.00
4,905,000.00 7,622,000.00
66,260,000.00 111,345,000.00
66,816,000.00 82,370,000.00
6,491,000.00 29,193,000.00
169,412,000.00 465,433,000.00
0.00 0.00
269,867,000.00 236,877,000.00
686675000.00 936683000.00
443,174,000.00 551,963,000.00
0.00 0.00
0.00 0.00
140,894,000.00 126,383,000.00
0.00 0.00
0.00 0.00
969,000.00 9,686,000.00
0.00 0.00
182,498,000.00 210,501,000.00
767,535,000.00 898533000.00
0.00 0.00
0.00 0.00
0.00 0.00
(80,860,000.00) 38,150 000.00
135,403,000.00 173,553000.00
.
Accruals
0.00
0.00
0.00
0.00
' .
19 64733 0000000
Form CASH
TOTAL
906,507,000.00
1,847,719,000.00
(20,465,000.00)
743,139,000.00
1,887,005,000.00
98,294,000.00
1,543,145,000.00
37,000.00
3,640,357,000.00
10 645 738 000.00
5,433,268,000.00
0.00
0.00
1,434,580,000.00
0.00
0.00
1,412,375,000.00
0.00
2,523,034,000.00
10803,257,000.00
0.00
0.00
0.00
(i57519,000.00)
173 553,000.00
Printed: 3/8/20129:14 AM
W
......:t
District Name: Los Angeles Unified
A. BEGINNING CASH
B. REVENUES
Revenue Limit Sources
Property Taxes
Miscellaneous Funds
Federal Revenue
Other State Revenue
Other Local Revenue
TOTAL REVENUES
C. EXPENDITURES
Classified Salaries
Employee Benefits
Books and Supplies
Services and Other Operating Expenditures
Capital Outlay
Other Outgo (Excluding Indirect Transfers)
Other Outgo (Transfers of Direct Costs)
TOTAL EXPENDITURES
D. OTHER FINANCING SOURCES/USES
Interfund Transfers In
Contributions
Other Disbursements/Non-Expenditures
TOTAL OTHER FINANCING SOURCES/USES
(B - C + D)
E. BALANCE SHEET ACCOUNTS
Accounts Receivable
Accounts Payable
NET BALANCE SHEET ACCOUNTS
NETINCREAS8DECREASE
F. (B - C + D + E)
G. ENDING CASH (A + F)
DBAS
Object
9110
8020-8079
8010-8019
8080-8099
8100-8299
8300-8599
8600-8799
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6599
7100-7299
7400-7499
7300-7399
8910-8929
7600-7629
8930-8979
7630-7699
8980-8999
9200
9500
2011-12 Cash Flow Projection
July - September 2012
2012
July August September
I
Total
173,553,000 63,106,000 364,207,000
.
30,255,000 40,148,000 0 70,403,000
424,531,000 288,634,000 231 ,455,000 944,620,000
0 0 12,344,000 12,344,000
1,403,000 21,714,000 120,510,000 143,627,000
186,228,000 235,122,000 205,098,000 626,448,000
826,000 37,000 1,705,000 2,568,000
643,243,000 585,655,000 571,112,000 1,800,010,000
400,118,000 341,574,000 369,758,000 1 ,111 ,450,000 I
0 0 0 0
0 0 0 0
174,225,000 71,386,000 85,825,000 331,436,000 I
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
574,343,000 412,960,000 455,583,000 1,442,886,000 i
.
4,284,000 16,065,000 172,817,000 193,166,000
311,104,000 0 239,981,000 551,085,000
0 0 0 0
0 0 0 0
0 0 0 0
241,397,000 243,552,000 275,967,000 760,916,000
113,924,000 131,211,000 154,019,000 399,154,000 !
(179,347,000) 128,406,000 54,784,000 3,843,000
(110,447,000) 301,101,000 170,313,000 360,967,000
I
0 0 0
~
0 0 0
0 0 0
i
(110,447,000) 301,101,000 170,313,000
63,106,000 364,207,000 534,520,000 534,520,000
2011-12 Cash Flow Projection
RECEIPTS
ASSUMPTIONS USED
GENERAL FUND CASH FLOW PROJECTIONS
SECOND INTERIM FINANCIAL REPORT
2011-12
Revenues and other receipts are primarily based on 2011-12 actuals to January
2012 and projected forward based on scheduled release of apportionnlents and
property taxes, as well as expected receipt of various categorical programs.
DISBURSEMENTS Disburselnents are projected based on actuals from July 2011 to January 2012.
SALARIES &
BENEFITS
SERVICES,
SUPPLIES &
EQUIPMENT
INTERFUND
TRANSFERS
IN & OUT
Totals consist of current year-to-date actuals to January 2012 and projected
salaries and benefits for the rest of the year. The totals also reflect projected
higher disbursenlents for health and benefit costs for the second half of the
fiscal year.
Proj ected totals are based on 2011-12 actuals to January 2012 and 2010-1]
prior years actual. This category also includes Capital Outlay.
Totals are based primarily on currently available 2011-12 data. lnterfund
Transfers In and Out include paym.ents of receivables and payables between
the General Fund and all other district funds; transfers to the Capital Services
Fund for debt repayment; and transfers of contributions to the Self-Insurance
Funds, Deferred Maintenance Fund, and Cafeteria Fund.
38
Los Angeles Unified
Los Angeles County
,
Description
A REVENUES AND OTHER FINANCING SOURCES
(Enter projections for subsequent years 1 and 2 in Columns C and E;
CUlTent year - Column A - is extracted)
1. Revenue Limit Sources
2. Federal Revenues
3. Other State Revenues
4 Other Local Revenues
5. Other Financing Sources
6 Total (Sum lines AI thru AS)
IB EXPENDITURES AND OTHER FINANCING USES
Ie
projections for subsequent years 1 and 2 in Columns C and E;
current year - Column A - is extracted)
I. Certificated Salaries
a. Base Salaries
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Certificated Salaries (Sum lines B I a thru B I d)
2. Classified Salaries
a. Base Salaries
c Cost-of-Living Adjustment
e. Total Classified Salaries (Sum lines B2a thm B2d)
3. Employee Beneilts
4. Books and Supplies
5. Services and Other Operating Expenditures
6 Capital Outlay
7 Other Outgo (excluding Transfers of Indirect Costs)
8. Other Outgo - Transfers of Indirect Costs
9 Other Financing Uses
10. Other Adjustments
II Total (Sum lines Bl thru Bl0)
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B 11)
D. FUND BALANCE
1. Net Beginning Fund Balance (Forrrl 011, line FIe)
2. Ending Fund Balance (Sum lines C and DI)
3 Components of Ending Fund Balance (Fonn 011)
a. Nonspendable
b. Restricted
c. Committed
1. Stabilization Arrangements
2. Other Commitments
d. Assigned
e. Unassib'1led/Unappropriated
I. Reserve for Economic Uncertainties
2. Unassib'1led/Unappropriated
f Total Components of Ending Fund Balance
(Line D3eF must a,,>ree with line D2)
File mypi (Rev 06/15/2011)
General Fund
Multiyear Projections
Unrestricted/Restricted
Projected Year
Totals
Object (FormOI!)
Codes (A)
8010-8099 2,969,539,9! 7.00
8100-8299 827,233,596.00
8300-8599 1,908,961,637.35
8600-8799 128,080,101.00
8900-8999 27,177,837.00
5.860,993088.35
1000-1999 2,712,629,119.00
,
2000-2999 823,411,087.00
3000-3999 1,366,766,924.00
4000-4999 246,075,520.00
5000-5999 _}49,348,85600
6000-6999 53,952,830.00
7100-7299, 7400-749<] 3,027,586.00
7300-7399 (26,529,343.00)
7600-7699 128,215,321.00
1<
6 056 897 900.00
(195 904 8 11.65'
903,529,793,49
707,624,981.84
9710-9719 10,416,319.00
9740 199,253,739.83
9750
"
0.00
9760 0.00
9780 357,988,714.86
9789 65,375,780.00
9790 74,590,428.15
707,624 981.84
Page 1
%
Change
(Cols. C-NA)
(B)
-2.04%
-17.93%
-2.98%
-1.16%
-96.32%
-5.01%
' ..
-156%
-4.67%
3.53%
-3.86%
3.45%
1.28%
0.00%
-21.91%
-10.97%
-6.63%
"
I
I
%
2012-13 Change
Projection (Cols. E-C/C)
(C) (D)
2,908,941,141.89 -3.66%
678,930,092.00 -0.79%
1,852,027,805.00 -5.39%
126,589,060.00 1.78%
1,000,000.00 0.00%
5567488098.89 -3.76%
2,712,629,119.00
0.00
0.00
(42,395,458.00)
2,670,233,661.00 -2.55%
I
823,411,087.00
0.00
0.00
(38,429, 103.00) I
784,981,984.00 -067%
1,414,996,817.25 4.89%
236,569,566.69 I -6.24%
775,165,637.82 -435%
54,642,765.00 -14.71'%
3,027,586.00 0.00%
(20,7 I 7,09500) -709%
114,145,933.00 -1.37%
(377,500,000.00\
5655546855.76 -108%1
I
(88058 756.87) >';, , . , ; ~
.'
....
: ~ : :
ii
707,624,981.84
619,566,224.97
i
10,416,3 J 9.00
98,680,064.83
0.00
0.00
444,93 I ,944.00
65,375,780.00 i
162, 117.14
619566224.97 I
19647330000000
Form MYPI
2013-14
Projection
(E)
2,802,574,054.00
673,573,093.00
1,752,230,983.00
128,839,028.00
1,000,000.00
5,358,217, I 58.00
2,670,233,661.00
0.00
0.00
(68,167,445.00)
2,602,066,216.00
784,981,984.00
0.00
0.00
(5,267,620.00\
779,714,364.00
1,484,145,571.25
221,813,861.69
741,452,778.82
46,605,414.00
3,027,586.00
(19,248,379.00'
112,586,46400
(377,500,00000\
5594663876.76
(23644671876)
619,566,224.97
383, I 19,506.21
10,416,31900
72,728,517.83
0.00
0.00
456,635,712.00
65,375,78000
(222,036,822.62)
383.1 19 506.21 !
39 Printed: 3/8/2012 8:30 AM
Los Angeles Unified
Los Angeles Gounty
Description
E. A V AILABLE RESERVES (Unrestricted except as noted)
l. General Fund
a. Stabilization Arrangements
b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated
d. Negative Restricted Ending Balances
(Negative resources 2000-9999) (Enter projections)
2 Special Reserve Fund - Noncapital Outlay (Fund 17)
a. Stabilization Arrangements
c. Unassif,'11ed/Unappropriated
3. Total Available Reserves - by Amount (Sum lines EI thru E2b)
4. Total Available Reserves - by Percent (Line E3 divided by Line F3c)
F. RECOMMENDED RESERVES
I. Special Education Pass-through Exclusions
For districts that serve as the administrative unit (AU) of a
special education local plan area (SELPA):
a. Do you choose to exclude from the reserve calculation
the pass-through funds distributed to SELPA members?
b If you are the SELPA AU and are excluding special
education pass-through funds
I. Enter the name(s) of the SELPA(s)
2. SpeCIal education pass-through funds
(Column A Fund 10, resources 3300-3499 and 6500-6540,
objects 721 1-7213 and 7221-7223; enter projections for
subsequent years I and 2 in Columns C and E)
2. District ADA
Used to detennine the reserve standard percentage level on line F3d
General Fund
Unrestricted/Restricted
Projected Year
Totals
Object (Fonn 011)
Codes (A)
9750 0.00
9789 65,375,780.00
9790 74,590,428.15
979Z
9750 0.00
9789 0.00
9790 0.00
139,966,208.15
2.31%
No
0.00
(Column A: Fonn AI, Estimated P-2 ADA column, lines 1-4 and 22; enter projections) 534,56288
3 Calculating the Reserves
a. Expenditures and Other Financing Uses (Line B II)
b. Plus: Special Education Pass-through Funds (Line Flb2, if Line Fla is No)
c. Total Expenditures and Other Financing Uses
(Line F3a plus line F3b)
d. Reserve Standard Percentage Level
(Refer to Form 0 I CSI, Criterion 10 for calculation details)
c. Reserve Standard - By Percent (Line F3c times F3d)
f. Reserve Standard - By Amount
(Refer to Fonn OICSI, Criterion 10 for calculation details)
g. Reserve Standard (Greater of Line F3e or F3f)
h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g)
File mypi (Rev 06/15/2011)
6,056,897,900.00
0.00
6,056,897,900.00
1%
60,568,979.00
0.00
60,568,979.00
YES
Page 2
%
Change 2012-13
(Cols C-NA) Projection
(8) I (C)
.'
I
j
0.00
65,375,780.00
162,117.14
0.00
0.00
0.00
0.00
I 65,537,897.14
1.16%
I
I
514,262.12
5,655,546,855.76
0.00
5,655,546,855.76
1%
,(., 'i'i'i .1hR '\h
0.00
56,555,468.56
YES
40
%
Change
(Cols. E-C/C)
(D)
I
I
I
19647330000000
Form MYPI
2013-14
Projection
(E)
0.00 .
65,375,780.00 .
(222,036,822.62)
0.00
0:00
0.00
0.00
(156,661,042.62\
-2.80%
I
l
I
491,019.84
I 5,594,663,876.76
000
" ,q.1 (.,(.,'l, )1,76.76
1%
55,946,638.77
0.00
55,946,638.77
NO
Printed 3/8/2012 8;30 AM
Los Angeles Unified
Los Angeles County
Object
Description Codes
(Enter projections for subsequent years I and 2 in Columns C and E;
current year - Column A - is extracted except line A I h)
General Fund
Unrestricted
Projected Year
Totals
(Fonn 011)
(A)
I, Revenue Limit Sources 80 I 0-8099 2,800,631,802,00
a, Base Revenue Limit per ADA (Fonn RLI, line 4, ID 0024) 6,561.1 0
b Revenue Limit ADA (Fonn RLI, line 5b, ID 0033) 560,781.80 I
c, Total Base Revenue Limit (Line A I a times line A I b, ID 0269)
d, Other Revenue Limit (Fonn RLI, lines 6 thru 14)
e, Total Revenue Limit Subject to Deficit (Sum lines
Alc plus AId, ID 0082)
f DefIcit Factor (Form RLI, line 16)
g, Deficited Revenue Limit (Line A I e times line A I ID 0284)
h, Plus: Other Adjustments (e,g., basic aid, charter schools
object 8015, prior year adjustments objects 80 I 9 and 8099)
i, Revenue Limit Transfers (Objects 8091 and 8097)
j, Other Adjustments (Fonn RLJ, lines 18 thru 20 and line 41)
k. Total Revenue Limit Sources (Sum lines Alg thru Alj)
(Must equal line AI)
3,679,345,467.98
0,00
3,679,345,467. 98
0,79398
2,921,326,714,67
( 15,956,072.67)
(168,908,11500)
64,169,275.00
! 2,800,63 ,802.00
2, Federal Revenues 8100-8299 21,35 ,194.00
3, Other State Revenues 8300-8599 1,081,91 ,74l.37
4 Other Local Revenues 8600-8799 99,601 ,762,00
5 Other Financing Sources 8900-8999 (80 I ,304,274,21)
6 Total (Sum lines Alk thru A5)
B, EXPENDITURES AND OTHER FINANCING USES
I, Certificated Salaries
a, Base Salaries
b Step & Column Adjustment
c, Cost-of-Living Adjustment
d Other Adjustments
e, Total Certificated Salaries (Sum lines B I a thru B I d)
2, Classified Salaries
a, Base Salaries
c, Cost-of-Living Adjustment
e, Total Classified Salaries (Sum lines B2a thru B2d)
3 Employee Benefits
4, Books and Supplies
5, Services and Other Operating Expenditures
6, Capital Outlay
3,202,207.225.16
1000-1999 1,747,651,087.00
"
j. .'
'.
.
2000-2999 402,066,824,00
3000-3999 807,814,133.00
4000-4999 137,597,775.00
5000-5999 207,577,139.00
6000-6999 23,559,573.00
I
%
Change
(Cols C-AlA)
(8)
,
. if' .
':
..
3.18%
-3.16%
-0,08%
0,00%
-0,08%
-2.04%
-2,11%
-6.89%
8.19%
0,02%
-2.66%
-3,\3%
-2.90%
3.88%
7.60%
-5.11%
1.83%
I
I
',"
-2,63%
8.24%
-20,60%,
-1.02%
-53.75%
2012-13
Projection
(e)
". '
.' .
6:J69.87
543,078.68
3,676,572,063,37
0.00
3,676,572,063.37
0,77780
2,859,637,750.89
(14,856,054.00)
(182,738,915.47)
64,159,445.00
2,726,202,226.42
20,686,807.00
1,050,525,616.00
103,469,973.00
(862,176,767.53)
3,038 707 854.89
1,747,651,087.00
31,959,340,00
1,779,610,427.00
402,066,824,00
I
(10,576,682,00\
391,490,142.00
874,372,501.25
109,253,894.69
205,455,981.82
10,897,015,00
%
Change
(Cols E-C/C)
(D)
2.41%
19 64733 0000000
Form MYPI
2013-14
(El
-3.70% 522,995,17
-1.37% 3,626,056,262.40
0,00% 0.00
-1.37% 3,626,056,262.40
-2,35% 0.75955
-3.69% 2,754,171,034. II
6,06%
-1.32%
0.00%
-3.81%
10,66%
-0.72%
2,97%
13,91%
-7.44'%
-1.87%
-0,36%
5.48%
-9,50%
-2.44%
-25.17%
I
1
(15,756,33011)
(180,324,71081)
64,159,350,00
2 (,;) ;M) 1t1 '{ 19
ll,891,807,00
1 04 nn, )41', no
106,540,192,00
(982,136,86219)
2812,547726.00
1,779,610,427.00

1,746,265,810,00
391,490,142.00

390,068,729.00
922,329,057.25 I
98,877,738,69
200,434,705.82
8,153,840.00
7 Other Outgo (excluding Transfers of Indirect Costs)
8 Other Outgo - Transfers of Indirect Costs
0,00% 3,027,586,00 0.00% 3,027,586.00 71 00-7299, 74 00-749< 1t--__ 3:-,0_27-"',_58_6_. O_0-tl-____ ...,...;...--+_--'--'-'--"-'-'-----'-'-'--1I ____ -'-----'-'-+--_-'---''---'-'-,..;.;:.;--II
9 Other Financing Uses
10 Other Adjustments (Explain in Section F below)
II Total (Sum lines B I thm B 10)
(Line A6 minus line B II )
D. FUND BALANCE
I. Net Beginning Fund Balance (Fonn 01I, line FIe)
2. Ending Fund Balance (Sum lines C and D I)
3, Components of Ending Fund Balance (Fonn 0 I I)
a. Nonspendable
b. Restricted
c, Committed
I, Stabilization Arrangements
d, Assigned
e, Unassigned/Unappropriated
I. Reserve for Economic Uncertainties
2. Unassigned/Unappropriated
f. Total Components of Ending Fund Balance
(Line D3fmust agree with line D2) .
File: mypi (Rev 06/15/2011) .
7300-7399 (126,561,34000)
7600-7699
9710-9719
9740
9750
9760
9780
9789
9790
128.215.321,00
Sir; ....
3 330 948 098,00
(128740872.84)
636,136,701.85
507,395,829.0 I
9.440 <}Oh on

0.00
357,988,714,86
65,375,780.00
74,590,428.15
507,395829.01
Page 1
.
-33.19% (84,560,544.00 -3,97% (81,201,03300
-10.97% 114,145,933.00 -1.37% 112,586,464.00
(377,500,000.00 'i, I (377,500,000,00
-9.15% 3026,192 936,76 -0,10% 3023042897.76
,
I
12514918,13 I (210495 171.76\
".
507,395,829.01 519,910,747.14
I
519,910,747,14 309,415,575.38
I
9,440,906.00 9,440,906.00
....... :.. .. 1:>.:./,
0.00 0.00
0.00 0.00
444,931,944,00
I 456,635,712.00
65,375,780.00 65,375,780.00
162,117.14
(?n O,() $D) ()?)
519,910747.14 309415575.38
41
Printed 3/8/2012 8:30 AM
Los Angeles Unified
Los Angeles County
General Fund
Unrestricted
Projected Year
Totals
%
Change
Object (Form 0 II) (Cols. C-AJA)
Description Codes (A) (8)
E AVAILABLE RESERVES
I General Fund
t
a. Stabilization AITangements 9750 0.00
b. Reserve for Economic Uncertainties 9789 65,375,780.00
c. Unassigned/Unappropriated 9790 74,590,428.15
(Enter current year reserve projections in Column A, and other reserve
prOjections In Columns C and E for subsequent years I and 2)
a. Stabilization Arrangements 9750
b. Reserve for Economic Uncertainties 9789
c. Unassigned/Unappropriated 9790
3. Total Available Reserves (Sum lines Ela thru E2c) 139966208.15
..
F. ASSUMPTIONS
Please provide below or on a separate attachment, the assumptions used to detennine the projections for the first and
second subsequent fiscal years, Further, please include an explanation for any sif,'11ificant expenditure adjustments
projected in lines Bid, B2d, and B J O. For additional information, please refer to the Budget Assumptions section of the
SACS Financial Reporting Software User Guide
Please see attachments
File: mypi (Rev 06115/2011) Page 2
.. '
2012-13
Projection
(C)
0.00
65,375,780.00
162,117.14
I
65537897.14
42
%
Change
(Cols E-C/C)
(D)
.
19 64733 0000000
Form MYPI
2013-14
Projection
(E)
0.00
65,375,780.00
(222,036,82262)
(156,661,04262)
I
I
".
Printed: 318/2012 8:30 AM
Los Angeles Unified
Los Angeles County
Description
(Enter projections for subsequent years 1 and 2 in Columns C and E;
1. Revenue Limit Sources
2. Federal Revenues
3. Other State Revenues
4 Other Local Revenues
5 Other Financing Sources
6 Total (Sum lines Al thru A5)
B.EXPENDITURES AND OTHER FINANCING USES
1. Certificated Salaries
a. Base Salaries
b Step & Column Adjustment
c Adjustment
d Other Adjustments
e. Total Certificated Salaries (Sum lines B I a thru Bid)
2. Classitied Salaries
a. Base Salaries
c Cost-of-Living Adjustment
e. Total Classified Salaries (Sum lines B2a thru B2d)
3 Employee Benefits
4 Books and Supplies
5 Services and Other Operating Expenditures
6. Capital Outlay
7 Other Outgo (excluding Transfers oflndirect Costs)
8. Other Outgo Transfersof Indirect Costs
9. Other Financing Uses
10. Other Adjustments (Explain in Section F below)
II Total (Sum lines B 1 thru B 10)
(Line A6 minus line B 11)
D. FUND BALANCE
1. Net Beginning Fund Balance (Fonn OIl, line Fie)
2. Ending Fund Balance (Sum lines C and D I)
3. Components of Ending Fund Balance (Fonn 0 I I)
a. Nonspendable
b. Restricted
c. Committed
I. Stabilization Arrangements
d. Assigned
e Unassigned/Unappropriated
1 Reserve for Economic Uncertainties
2. Unassigned/Unappropriated
f Total Components of Ending Fund Balance
(Line D3fmust al-,TTee with line D2)
File: mypi (Rev 06/15/2011)
General Fund
Restricted
Projected Year
Totals
Object (Fonn 011)
Codes (A)
8010-8099 168,908,115.00
8100-8299 805,878,402.00
8300-8599 827,045,895.98
8600-8799 28,471,339.00
8900-8999 828,482,111.21
I 2,658,785,86319
1000-1999 964,918,032.00
2000-2999 421,344,263.00
3000-3999 558,952,791.00
4000-4999 108,477,745.00
50005999 541,771,717.00
6000-6999 30,393,257.00
7100-7299, 7400-749
c
0.00
73007399 100,031,997.00
7600-7699 000
I{:; .. .....
02.00
(67163938.81\
267,393,091.64
200,229,152.83
9710-9719 975,413.00
9740 199.253,739.83
9750
9760
9780
9789
9790 000
I 200229 152.83
Page 1
%
Change 2012-13
(Cals. C-AJA) Projection
(B) (C)
8.19% 182,738,915.47
I
-18.32% 658,243,285.00
-3.09% 80 I ,502, 189.00
-18.80% 23,119,087.00
4.19% 863,176,767.53
-4.89% I 2,528 780,24400
,
i
964,978 ,032 .00
(74,354,798.00)
-7.71% 890,623,234.00
421,344,263.00
r------------
(27,852,421.09\
'(J.61% 393,491,842.00
-3.28% 540,624,316.00
17.37% 127,315,672.00
5.16% 569,709,656.00
43.93% 43,745,750.00
0.00% 0.00
36.18% 63,843,449.00
0.00% 0.00
i
0.00
-3.54% 2,629353 919.00
.' (100 573 67500)
I
I
!
200,229,152.83
.
99655477.83
I
975,413.00
98.680,064.83
0.00
99655,477.83
43
%
Change
(Cols. E-C/C)
(D)
-1.32%
-]]5%
-11.51%,
-3.55%
13.90%
19647330000000
Form MYPI
2013-14
Projection
(E)
180,324,710.81
650,681,2 \6(
709,227,7: (
)) ?1JR R if
983,136,8(
067(;0 i 2,545 669432.01)
890,623,234.00
I
(34,822,828.00)
-391% 855,800,406.00
393,491,842.00
,.,
(3,846,207.00)
-0.98% 389,645,635.00
3.92% 561,816,514.00
3.44% 122,936,123.00
504% 541,018,07300
-12.10% 38,451,574.00
O.OO'Vo 000
2.96% 61,952,654.00
OOooA, 000
I 000
-2.20';10 2571,620.979.00
(25951,54700)
99,655,477.83
737011J:iORi
975,413.00
72.728.517.83
0.00
73 703 930.83
Printed 318/2012 830 AM
Los Angeles Unified
Los Angeles County
Description
E, AVAILABLE RESERVES
I General Fund
I
a StabilizatIOn AITangements
b, Reserve for Economic Uncertainties
c, Unassil,>ned/Unappropriated Amount
(Enter CUITent year reserve projections in Column A, and other reserve
projections in Columns C and E for subsequent years I and 2)
a, Stabilization AITangements
c Unassil,>ned/Unappropriated
3, Total Available Reserves (Sum lines E 1 a thru E2c)
F. ASSUMPTIONS
General Fund
Restricted
Projected Year
Totals
Object (Fonn 0]1)
Codes (A)
9750
9789
9790
9750
9789
9790
I
Please provide below or on a separate attachment, the assumptions used to detennine the projections for the first and
second subsequent fiscal years, Further, please include an explanation for any significant expenditure adjustments
%
Change
(Cols, C-NA)
(8)
projected in lines BId, B2d, and B 1 0, For additional infonnation, please reier to the Budget Assumptions section of the
SACS Financial Reporting Software User Guide,
Please see attachments
I
I
I
File: mypi (Rev 06115/2011) Page 2
2012-13
Projection
(C)
44
%
Change
(Cols, E-C/C)
(D)
19647330000000
Form MYPI
2013-14
Projection
(E)
I
I
!I
Printed: 318/2012 8:30 AM
Los Angeles Unified School District
BUDGET ASSUMPTIONS FOR MULTI-YEAR PROJECTION
FISCAL YEARS 2012-13 AND 2013-14
Major Assumptions For Revenues:
2012-13 2013-14
1. Enrollment
Non-charter schools 545,965 521,138
(locally-funded) charter schools 14,019 14,091
Fiscally-independent (direct-funded) charter schools 91,792 101,939
Total 651 168
2. Funded Revenue Limit Average Daily Attendance
Non-charter schools (includes conversion charter schools) 543,078.68 522,995.17
County Office Community School 167.73 167.73
County Office Special Class 1.27 1.27
Total 543,247.68 523,164.17
"l
COLA .J.
Revenue Limit 3.170/0 2.40%
Categorical Programs - Tiers I, II, and III 0% 0%
Special Education (AB602) 0% 00/0
4. Revenue Limit Deficit Rate 22.22% 24.0448%
5. Effective / Funded COLA for Revenue Limit 0% 0%
6. Revenue Limit Rate Per ADA
Prior year undeficited revenue limit rate per ADA $6,505.56 $6,712.56
COLA 207.00 162.00
AB 851 Add-on 57.31 58.69
Deficit - both years @ 19.7540/0 -1,504.27 -1,667.09
Current year deficited revenue limit rate per ADA $5,265.60 $5,266.16
7. California State Lottery
Rate per ADA - Unrestricted $117.25 $117.25
Rate per ADA - Restricted $23.25 $23.25
8. Entitlements for Community Day School Additional Funding -
All Other Expelled Students, Supplemental Instructional
Programs, Adult Education, and ROC/P 00/0 0%
.......................................................................................................................................................................................................................................................................................... Pagel
45
2012-13 2013-14
9. Charter School Rates Per ADA
General Purpose Block Grant K-3 $5,117 $5,117
General Purpose Block Grant 4-6 5,193 5,193
General Purpose Block Grant 7-8 5,346 5,346
General Purpose Block Grant - 9-12 6,188 6,188
Categorical Block Grant $385 $385
In-lieu ofEIA $326 $326
Major Expenditure Assumptions for 2012-13:
1. Certificated Salaries are based on 2011-12 adjusted for known changes that are either
increases or reductions. The following are known changes from 2011-12 to 2012-13 affecting
certificated salaries:
Amounts in $million
Step and ColUlnn Salary Adjustment
Cost of Opening New School
Elimination of20 11-12 Onetinle Items
GF, Specially Funded Programs
Reduced Cost from Enrollment Decline
All Other Items
Total 2012-13 Known Changes
$30.7
8.0
(12.5)
(21.9)
(50.4)
3.7
($42.4)
2. Classified Salaries are based on 2011-12 adjusted for known changes that are either increases
or reductions. The following are known changes from 2011-12 to 2012-13 affecting
classified salaries:
Amounts in $million
Cost of Opening New Schools
Elimination of20 11-12 Onetime Items
All Other Items
................. . mm m ....... ....... . m PageZ
46
$5.6
(l.6)
(18.1 )
(25.9)
l.6
($38.4)
3. With the exception of Health and Medical costs, Employee Benefits are based on salary
estimates and appropriate rates for retirement, workers' compensation, and unemployment.
Estimates for Health and Medical costs are based on 2011-12 requirement adjusted for
changes in participation and also include increased costs of $22.5 million from a new union
agreement. Increased contribution to Other than Pension Employee Benefits (OPEB) of
$11.3 million compared to 2011-12.
4. Other expenses (4000-6000) are based on 2011-12 adjusted for known changes that are either
increases or reductions. The following are major expenditure assumptions affecting other
expenses (4000-6000):
a. Inflation on cost of supplies and materials, including utilities of $13.6 million.
b. Cost of opening new schools is estimated at $12.5 million.
c. Elimination of 20 11-12 one-time items of $126.3 million.
5. Other Adjustments of $377.5 million represent ongoing reductions to address shortfall in
2012-13 and 2013-14. A fiscal stabilization plan will be presented to the Board to accomplish
this.
6. Ongoing and Major Maintenance Account set-aside IS 1.8% of total General Fund
expenditures.
7. Reserve for Economic Uncertainties set at 1 % of total General Fund expenditures.
8. Reserve for Revenue Uncertainty of$333.3 million due to State payment deferrals.
9. Indirect Cost Rate used is 2.950/0.
Major Expenditure Assumptions for 2013-14:
1. Certificated Salaries are based on 2012-13 adjusted for known changes that are either
increases or reductions. The following are known changes from 2012-13 to 2013-14 affecting
certificated salaries:
Amounts in $million
Step and Column Salary Adjustment
OF, Specially Funded Progrmns
Categorical Programs
All Other Items
Total 2013-14 Kno'WD Changes
................................................................................................................................................................................................................................................................ Page 3
$30.1
0.9
(1.7)
(4.8)
(30.0)
(59.6)
(3.0)
($68.1)
47
2. Classified Salaries are based on 2012-13 adjusted for known changes that are either increases
or reductions. The following are known changes from 2012-13 to 2013-14 affecting
classified salaries:
Amounts in $million
All Others
$0.7
(3.5)
(0.9)
(104)
(0.2)
($5.3)
3. With the exception of Health and Medical costs, Employee Benefits are based on salary
estimates and appropriate rates for retirement, workers' compensation, and unemployment.
Estimates for Health and Medical costs are based on 2012-13 requirement adjusted for
changes in participation and also include increased costs of $90.0 million from a new union
agreement. Increased contribution to Other than Pension Employee Benefits (OPEB) of
$16.9 million compared to 2012-13.
4. Other expenses (4000-6000) are based on 2012-13 adjusted for known changes that are either
increases or reductions. The following are major expenditure assumptions affecting other
expenses (4000-6000):
a. Inflation on cost of supplies and materials, including utilities of $11.1 million.
b. Cost of opening new schools is estimated at $.7 million.
c. Elimination of2012-13 one-time items of$70.9 million.
5. Other Adjustments of $377.5 million represent ongoing reductions to address shortfall in
2012-13 and 2013 -14. A fiscal stabilization plan will be presented to the Board to accomplish
this.
6. Ongoing and Major Maintenance Account set-aside IS 1.8% of total General Fund
expenditures.
7. Reserve for Economic Uncertainties set at 1 % of total General Fund expenditures.
8. Reserve for Revenue Uncertainty of$337.5 million due to State payment deferrals.
9. Indirect Cost Rate used is 2.90/0 .
...................................................................................................................................................................................................... ............................................................................... Page 4
Los Angeles Unified
Los Angeles County
2011 - 12 Second Interim
General Fund
School District Criteria and Standards Review
Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear
commitments (including cost-of-living adjustments).
Deviations from the standards must be explained and may affect the interim certification.
1. CRITERION: Average Daily Attendance
19647330000000
Form 01CSI
STANDARD: Funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more than
two percent since first interim projections.
District's ADA Standard Percentage Range: '--__ -=.:c:....:.=--=-.---=-=-:..:'--_--'
DATA ENTRY: First Interim data that exist will be extracted; otherwise enter data into the first column for all fiscal years. Second Interim Projected Year Totals data for Current Year are
extracted. If Second Interim Form MYPI exists, Projected Year Totals data will be extracted for the two subsequent years; if not, enter data into the second column.
Fiscal Year
Current Year (2011-12)
1st Subsequent Year (2012-13)
2nd Subsequent Year (2013-14)
Revenue Limit (Funded) ADA
First Interim Second Interim
Projected Year Totals Projected Year Totals
(Form 01CSI, Item 1A) (Form RLI, Line 5b)
Form MYPI Unrestricted, A1b
559,212.56
543,657.06
528,552.84
DATA ENTRY: Enter an explanation if the standard is not met.
Status
Met
Met
Met
1 a. STANDARD MET - Funded ADA has not changed since first interim projections by more than two percent in any of the current year or two subsequent fiscal years.
Explanation:
(required if NOT met)
File csi (Rev 06117/2011) Page 1 of 26
CS 1
Printed 318/2012 9:15 AM
Los Angeles Unified
Los Angeles County
2. CRITERION: Enrollment
General Fund
19 64733 0000000
Form 01CSI
STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since
first interim projections.
District's Enrollment Standard Percentage Range: '--__ -=-::....:..::..-=---"'-'-=-:..:'--_--'
DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years.
Enrollment
First Interim
Fiscal Year Form 01 CSI, Item 2A
DATA ENTRY Enter an explanation if the standard is not met.
567,748
551,253
530086
Status
Met
Met
Met
1a. STANDARD MET - Enrollment projections have not changed since first interim projections by more than two percent for the current year and two subsequent fiscal years.
Explanation:
File: csi (Rev 06117/2011) Page 2 of 26
CS 2
Printed: 318/2012 9:15 AM
Los Angeles Unified
Los Angeles County
3. CRITERION: ADA to Enrollment
General Fund
19 64733 0000000
Form 01CSI
STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the current fiscal year or two subsequent
fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).
DATA ENTRY: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and third
prior years are preloaded. First Interim data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years.
Fiscal Year
Third Prior Year (2008-09) I
Second Prior Year (2009-10)
I
First Prior Year (2010-11) I
P-2 ADA
Unaudited Actuals
(Form A, Lines 3, 6, and 25)
592,255 I
572 670 I
559,724 I
Enrollment
CBEDS Actual
(Form 01CSI Item 3A)
630,052
610,528
593,432
Historical Average Ratio:
Historical Ratio
of ADA to Enrollment
94.0%
93.8%
94,3%
94.0%
District's ADA to Enrollment Standard (historical average ratio plus 0.5%): L-____ ~ : . . . : . . : : : . = _____ ...J
DATA ENTRY: If Form MYPI exists, Estimated P-2 ADA data for the two subsequent years will be extracted; if not, enter Estimated P-2 ADA data in the first column, All other data are
extracted.
Fiscal Year
Estimated P-2 ADA
(Form AI, Lines 1-4 and 22)
Form MYPI, Line F2
534,563
514,262
491,020
Enrollment
CBEDS/Projected
Criterion 2, Item 2A Ratio of ADA to Enrollment Status
567,748 94.2% Met
545,965 94.2% Met
1 a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the current year and two subsequent fiscal years.
Explanation:
File csi (Rev 06117/2011) Page 3 of 26 Printed: 318/2012 9:15 AM
Los Angeles Unified
Los Angeles County
4. CRITERION: Revenue Limit
General Fund
19 64733 0000000
Form 01CSI
STANDARD: Projected revenue limit for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since
first interim projections.
District's Revenue Limit Standard Percentage Range: L-__ .c:::.:.:::.-=..:..=--=:::-:::: __ --'
DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. In the Second Interim column, Current Year data are extracted; enter data for the two
subsequent years.
Fiscal Year
Revenue Limit
(Fund 01, Objects 8011,8020-8089)
First Interim Second Interim
Form 01 CSI Item 4A Pro'ected Year Totals
3,041,163,850.00 3,017,018,886.00
3075,747790.00 2903,236,497.00
3085,220,334.00 2,812,957067.00
Status
Met
Not Met
Not Met
1 a. STANDARD NOT MET - Projected revenue limit has changed since first interim projections by more than two percent in any of the current year or two subsequent fiscal years.
Provide reasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting revenue limit.
Explanation:
The changes in FY12-13 and FY13-14 are due to reduced enrollment/ADA projections or larger estimated decline in enrollment coupled with unfunded
COLAs during 2nd interim.
File: csi (Rev 06/17/2011) Page 4 of 26
CS4
Printed 3/8/2012 9:15 AM
Los Angeles Unified
Los Angeles County
5. CRITERION: Salaries and Benefits
General Fund
19 64733 0000000
Form 01CSI
STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current fiscal year
or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three
percent or the district's required reserves percentage.
DATA ENTRY: Unaudited Actuals data that exist for the First Prior Year will be extracted; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prior
years are preloaded.
Fiscal Year
Third Prior Year (2008-09)
Second Prior Year (2009-10)
First Prior Year (2010-11)
Unaudited Actuals - Unrestricted
(Resources 0000-1999)
Salaries and Benefits Total Expenditures
(Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499)
I 3,065,936,917.04 I
I 2,808,896,512.12 I
I
2,892,615,233.84 I
District's Reserve Standard Percentage
(Criterion 10B, Line 4
District's Salaries and Benefits Standard
(historical average ratio, plus/minus the
greater of 3% or the district's reserve
standard percentage)
)
:
3,125,508,679.94
3,065,577,425.35
3,141,602,419.65
Historical Average Ratio:
Current Year
(2011-12)
1.0%
90.9% to 96.9%
Ratio
of Unrestricted Salaries and Benefits
to Total Unrestricted Expenditures
98.1%
91.6%
92.1%
93.9%
1 st Subsequent Year 2nd Subsequent Year
(2012-13) (2013-14)
1.0% 1.0%
90.9% to 96.9% 90.9% to 96.9%
DATA ENTRY: If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; if not, enter Projected Year Totals data. Projected Year Totals data for Current
Year are extracted.
Projected Year Totals - Unrestricted
(Resources 0000-1999)
Salaries and Benefits Total Expenditures Ratio
(Form 011, Objects 1000-3999) (Form 011, Objects 1000-7499) of Unrestricted Salaries and Benefits
__ ________________ __ ,-_______ ______
Current Year (2011-12) 2,957,532,044.00 3,202,732,777.00 92.3% Met
1st Subsequent Year (2012-13) 3,045,473,070.25 2,912,047,003.76 104.6% Not Met
2nd Subsequent Year (2013-14) 3 058,663,596.25 2,91 ________ 1c-=0...:..5,-,. 1....;.;(,,-0_________ -'--______ ....:.N..:.;o:c.;.t..:..;M.:..;:ec.:..t_____ ---'
1a. STANDARD NOT MET - Projected ratio of unrestricted salary and benefit costs to total unrestricted expenditures has changed by more than the standard in any of the current year
or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard and a description of the methods and assumptions used in prOjecting salaries and benefits.
Explanation:
Fiscal stabilization plan is reflected in the other adjustment line. The plan includes mostly salaries and benefits which will bring the ratio of salaries and I
benefit' o,e, tot" expendit",e, wtlhin the hi'tocic" .,e"ge. J
File: csi (Rev 06/17/2011) Page 5 of 26 Printed 318/2012 9: 15 AM
Los Angeles Unified
Los Angeles County
6. CRITERION: Other Revenues and Expenditures
General Fund
19 64733 0000000
Form 01CSI
STANDARD: Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and services
and other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since first interim
projections.
Changes that exceed five percent in any major object category must be explained.
District's Other Revenues and Expenditures Standard Percentage
District's Other Revenues and Expenditures Explanation Percentage
DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. Second Interim data for the Current Year are extracted If Second Interim Form MYPI
exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column.
Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range.
Object Range 1 Fiscal Year
First Interim
(Form 01CSI, Item 6A)
Second Interim
(Fund 01) (Form MYPI) Percent Change
Change Is Outside
Explanation Range
Federal Revenue (Fund 01, Objects __________ -r-_____________ r-_________ --,
Explanation:
(required if Yes)
Other State Revenue (Fund 01,
Explanation:
(required if Yes)
Other Local Revenue (Fund 01,
Explanation:
(required if Yes)
Books and Supplies (Fund 01,
Explanation:
(required if Yes)
iChanges in 2012-13 and 2013-14 are mostly due to newly identified ongoing requirements. Funding is allocated to schools and offices via object 4000
but may be spent in other objects.
Services and Other Operating _____________ ,-_________ ----,
Current Year (201 1-12)
Explanation:
(required if Yes)
Changes in 2012-13 and 2013-14 are mostly due to expenditures relating to Mental Health. Increased funding in 2012-13 and 2013-14 allowed
expansion of the program.
CS 6
Printed 318/2012 915 AM
General Fund Los Angeles Unified
Los Angeles County School District Criteria and Standards Review
DATA ENTRY: All data are extracted or calculated.
Object Range 1 Fiscal Year
First Interim
Second Interim
Projected Year Totals Percent Change Status
19 64733 0000000
Form 01CSI
Total Federal, Other State, and Other - r'--'---""--'--'----'-'--'-=-'-'.=-=-;;..;;.:..;'-'-'-.:..:...cc<---,-----------,----------------r-----------,
Total Books and Supplies, and
DATA ENTRY: Explanations are linked from Section 6A if the status in Section 6B is Not Met; no entry is allowed below.
1 a. STANDARD MET - Projected total operating revenues have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal
years.
Explanation:
Federal Revenue
(linked from 6A
if NOT met)
Explanation:
Other State Revenue
(linked from 6A
if NOT met)
Explanation:
Other Local Revenue
(linked from 6A
if NOT met)
1 b. STANDARD NOT MET - One or more total operating expenditures have changed since first interim projections by more than the standard in one or more of the current year or two
subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the
projected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below.
Explanation:
Books and Supplies
(linked from 6A
if NOT met)
Explanation:
Services and Other Exps
(linked from 6A
if NOT met)
Changes in 2012-13 and 2013-14 are mostly due to newly identified ongoing requirements. Funding is allocated to schools and offices via object 4000
but may be spent in other objects.
Changes in 2012-13 and 2013-14 are mostly due to expenditures relating to Mental Health. Increased funding in 2012-13 and 2013-14 allowed
expansion of the program.
CS7
Printed: 318/2012 915 AM
Los Angeles Unified
Los Angeles County
7. CRITERION: Facilities Maintenance
General Fund
19647330000000
Form 01CSI
8T ANDARD: Identify changes that have occurred since first interim projections in the projected contributions for facilities maintenance funding as
required pursuant to Education Code sections 17584 (Deferred Maintenance) and 17070.75 (Ongoing and Major Maintenance Account).
NOTE: SBX3 4 (Chapter 12, Statutes of 2009), as amended by SB 70 (Chapter 7, Statutes of 2011), eliminates the local match requirement for Deferred Maintenance from
2008-09 through 2014-15. Therefore, this section has been inactivated for that period.
78. Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 as modified by Section 17070.766 and
amended S8 70 (Chapter 7, Statutes of 2011), effective 2008-09 through 2014-15 - Ongoing and Major Maintenance/Restricted Maintenance

NOTE: SB 70 (Chapter 7, Statutes of 2011) extends EC Section 17070.766 from 2008-09 through 2014-15. EC Section 17070.766 reduced the contributions required by EC Section
17070.75 from 3 percent to 1 percent. Therefore, the calculation in this section has been revised accordingly for that period.
DATA ENTRY: Budget Adoption and First Interim data that exist will be extracted; otherwise, enter Budget Adoption and First Interim data into lines 1 and 2 as applicable. All other data are
extracted.
1. OMMAIRMA Contribution
Budget Adoption
1% Required
Minimum Contribution
Form 01CSI, Item 7B1
2. First Interim Contribution (information only)
(Form 01 CSI, First Interim, Criterion 7B, Line 1)
Second Interim Contribution
If status is not met, enter an X in the box that best describes why the minimum required contribution was not made:
Status
Met
Not applicable (district does not participate in the Leroy F. Green School Facilities Act of 1998)
Exempt (due to district's small size [EC Section 17070.75 (b)(2)(D)])
Explanation:
(required if NOT met
and Other is marked)
File: csi (Rev 06/17/2011)
Other (explanation must be provided)
Page 8 of 26 Printed: 3/8/2012 9:15 AM
Los Angeles Unified
Los Angeles County
8. CRITERION: Deficit Spending
General Fund
19 64733 0000000
Form 01CSI
STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and
other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's
available reserves
1
as a percentage of total expenditures and other financing uses
2
in any of the current fiscal year or two subsequent fiscal years.
1Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and
the Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for
Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending
balances in restricted resources in the General Fund.
2A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA)
may exclude from its expenditures the distribution of funds to its participating members.
DATA ENTRY: All data are extracted or calculated.
Current Year 1st Subsequent Year
District's Available Reserve Percentages (Criterion 10C, Line
District's Deficit Spending Standard Percentage
2nd Subsequent Year
(one-third of available reserve per'cel'lta!;Je): '---___ --"-'-=-'-=--___ --1 ______ '-'.-c.c.:..... _____ -'-____ .....c.c:...:..=...___ ----'
DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first and
second columns.
Fiscal Year
Net Change in Total Unrestricted Expenditures
Unrestricted Fund Balance and Other Financing Uses
(Form 011, Section E) (Form 011, Objects 1000-7999)
Form MYPI, Line C Form MYPI Line B11
128,740,872.84 3,330,948,098.00
12,514,918.13 3,026,192,936.76
___ 3023,042897.76
Status
Not Met
Met
Not Met
1 a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Provide reasons for the
deficit spending, a description of the methods and assumptions used in balancing the unrestricted budget, and what changes will be made to ensure that the budget deficits are
eliminated or are balanced within the standard.
Explanation:
IThe deficit spending in FY11-12 is primarily due to the revenue limit cut and the projected non-implementation of the furlough. This has been factored in
the stabilization plan of the district. Fiscal stabilization plan submitted to address the out-year spending deficit is assumed to be ongoing. Additional
balancing proposal has to be identified to address the FY13-14 deficit
File: csi (Rev 06/17/2011) Page 9 of 26

Printed: 318/2012 9:15 AM
Los Angeles Unified
Los Angeles County
9. CRITERION: Fund and Cash Balances
General Fund
19647330000000
Form 01CSI
A. FUND BALANCE STANDARD: Projected general fund balance will be positive at the end of the current fiscal year and two subsequent fiscal years.
DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years.
Ending Fund Balance
General Fund
1 a. STANDARD MET - Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years.
Explanation:
B. CASH BALANCE STANDARD: Projected general fund cash balance will be positive at the end of the current fiscal year.
DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below.
Ending Cash Balance
General Fund
Fiscal Year Form CASH, Line F June Column
Current Year (2011-12) 173,553000.00
Status
Met
1a. STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year.
Explanation:
r ~ 1 { )
Printed: 31812012 9: 15 AM
General Fund Los Angeles Unified
Los Angeles County School District Criteria and Standards Review
19 64733 0000000
Form 01CSI
10. CRITERION: Reserves
STANDARD: Available reserves' for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages or
amounts
2
as applied to total expenditures and other financing uses
3
:
District Estimated P-2 ADA (Criterion 3, Item
Percentage Level District ADA
5% or $60,000 (greater of) 0 to 300
4% or $60,000 (greater of) 301 to 1,000
3% 1,001 to 30,000
2% 30,001 to 400,000
1% 400,001 and over
, Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and the
Unassigned/Unappropriated accounts in the General Fund and Special Reserve Fund for Other Than
Capital Outlay Projects, Available reserves will be reduced by any negative ending balances in restricted
resources in the General Fund,
2 Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (Education
Code Section 42238), rounded to the nearest thousand,
1 A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA)
may exclude from its expenditures the distribution of funds to its participating members.
Current Year 1st Subsequent Year 2nd Subsequent Year
DATA ENTRY: For SELPA AUs, if Form MYPI exists, all data will be extracted including the Yes/No button selection, If not, click the appropriate Yes or No button for item 1 and, if Yes, enter
data for item 2a and for the two subsequent years in item 2b; Current Year data are extracted,
For districts that serve as the AU of a SELPA (Form MYPI, Lines F1a, F1 b1, and F1 b2):
1, Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members?
2, If you are the SELPA AU and are excluding special education pass-through funds:
a, Enter the name(s) of the SELPA(s):
b, Special Education Pass-through Funds
(Fund 10, resources 3300-3499 and 6500-6540,
objects 7211-7213 and 7221-7223)
Current Year
Projected Year Totals 1 st Subsequent Year 2nd Subsequent Year
DATA ENTRY: If Form MYPI exists, all data will be extracted or calculated, If not, enter data for line 1 for the two subsequent years; Current Year data are extracted,
1, Expenditures and Other Financing Uses
(Form Oil, objects 1000-7999) (Form MYPI, Line 811)
2, Plus: Special Education Pass-through
(Criterion i0A, Line 2b, if Criterion 10A, Line 1 is No)
3, Total Expenditures and Other Financing Uses
(Line B1 plus Line B2)
4, Reserve Standard Percentage Level
5, Reserve Standard by Percent
(Line 83 times Line 84)
6, Reserve Standard by Amount
($60,000 for districts with less than 1,001 ADA, else 0)
7, District's Reserve Standard
(Greater of Line 85 or Line 86)
File: csi (Rev 06117/2011)
Current Year
(2011-12)
6,056,897,900,00
0,00
6,056,897,900,00
1%
60,568,979,00
0,00
60 568,979.00
Page 11 of 26
1st Subsequent Year 2nd Subsequent Year
(2012-13) (2013-14)
5,655,546,855,76 5,594,663,876,76
5655,546855.76 5,594,663,876,76
1% 1%
56,555,468,56
0,00 0.00
56,555468.56 55,946,638.77
11
Printed 318/2012 9: 15 AM
Los Angeles Unified
Los Angeles County
General Fund
19 64733 0000000
Form 01CSI
DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MYPI does not exist, enter data for the two subsequent years If Fund 17 does not exist, enter data for the
current and two subsequent years, as appropriate.
Reserve Amounts
(Unrestricted resources 0000-1999 except Line 4)
1. General Fund - Stabilization Arrangements
(Fund 01, Object 9750) (Form MYPI, Line E1a)
2. General Fund - Reserve for Economic Uncertainties
(Fund 01, Object 9789) (Form MYPI, Line E1b)
3. General Fund - Unassigned/Unappropriated Amount
(Fund 01, Object 9790) (Form MYPI, Line E1c)
4. General Fund - Negative Ending Balances in Restricted Resources
(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)
(Form MYPI, Line E1d)
5. Special Reserve Fund Stabilization Arrangements
(Fund 17, Object 9750) (Form MYPI, Line E2a)
6. Special Reserve Fund - Reserve for Economic Uncertainties
(Fund 17, Object 9789) (Form MYPI, Line E2b)
7. Special Reserve Fund - Unassigned/Unappropriated Amount
(Fund 17, Object 9790) (Form MYPI, Line E2c)
8. District's Available Reserve Amount
(Lines C 1 thru C 7)
9. District's Available Reserve Percentage (Information only)
(Line 8 divided by Section 1 OB, Line 3)
District's Reserve Standard
(Section 10B, Line 7)
Status
:
Current Year
12011-12)
0.00
65,375,780.00
74,590428.15
0.00
0.00
0.00
0.00
139,966,208.15
2.31%
60,568,979.00
Met
(2012-13) (2013-14)
0.00 0.00
65,375,780.00 65,375,780.00
162117.14 (222036,822.62)
0.00 0.00
65,537,897.14 (156,661,042.62)
1.16% -2.80%
56 555,468.56 55,946,638.77
Met Not Met
1 a. STANDARD NOT MET - Available reserves are below the standard in one or more of the current year or two subsequent fiscal years. Provide reasons for reserves falling below the
standard and what plans and actions are anticipated to increase reserves to, or above, the standard.
Explanation:
File csi (Rev 06/17/2011) Page 12 of 26
r ~ 1 2
Printed: 3/8/2012 9:15 AM
Los Angeles Unified
Los Angeles County
General Fund
DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4, Enter an explanation for each Yes answer,
51. Contingent Liabilities
1 a, Does your district have any known or contingent liabilities (e,g" financial or program audits, litigation,
state compliance reviews) that have occurred since first interim projections that may impact the budget?
1 b, If Yes, identify the liabilities and how they may impact the budget:
52. Use of One-time Revenues for Ongoing Expenditures
1 a Does your district have ongOing general fund expenditures funded with one-time revenues that have
changed since first interim projections by more than five percent?
1 b, If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:
S3. Temporary Interfund Borrowings
1 a, Does your district have prOjected temporary borrowings between funds?
(Refer to Education Code Section 42603)
1 b, If Yes, identify the interfund borrowings:
. Cafeteria Fund
54. Contingent Revenues
1 a. Does your district have prOjected revenues for the current fiscal year or either of the two subsequent fiscal years
contingent on reauthorization by the local government, special legislation, or other definitive act
(e.g., parcel taxes, forest reserves)?
1 b, If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:
SACS Financial Reporting Software - 2011,2.0
CS 13
19647330000000
Form 01CSI
Printed 318/2012 915 AM
Los Angeles Unified
Los Angeles County
55. Contributions
General Fund
19 64733 0000000
Form 01CSI
Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the current fiscal year and two subsequent fiscal years.
Provide an explanation if contributions have changed by more than $20,000 and more than five percent since first interim projections.
Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscal
years. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since first interim projections.
Identify capital project cost overruns that have occurred since first interim projections that may impact the general fund budget.
-5.0% to +5.0%
District's Contributions and Transfers Standard: '--__ 0.;..;f:.-.-.-"$.=2.::.,0"",O...:.0.::.,0-:;to-'---+..:;..$::;.20"-1,.:,0"'-00=--_--'
55A, Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund
DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column, Enter data into the second column, except for Current Year Contributions, which are
extracted,
Description 1 Fiscal Year
1a. Contributions, Unrestricted General Fund
First Interim
(Form 0iCSI, Item S5A)
Second Interim
Percent
Change Amount of Change Status
(Fund 01, ________ ____ __ ------_.--________ -_-,
1 b, Transfers In, General Fund *
1c. Transfers Out, General Fund *
1d. Capital Project Cost Overruns
Have capital project cost overruns occurred since first interim projections that may impact
the general fund operational budget?
* Include transfers used to cover operating deficits in either the general fund or any other fund.
558. Status of the District's Projected Contributions, Transfers, and Capital Projects
DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for Item 1d.
12,391,394.21 Met
20,025,288.16 Met
138,450,094.34 Not Met
1a. NOT MET The prOjected contributions from the unrestricted general fund to restricted general fund programs have changed since first interim projections by more than the standard
for any of the current year or subsequent two fiscal years Identify restricted programs and contribution amount for each program and whether contributions are ongoing or one-t'lme
in nature. Explain the district's plan, with timeframes, for reducing or eliminating the contribution.
Explanation:
The change in 2013-14 from 1 st interim to 2nd interim is mostly due to the complete elimination of HTS transportation funding. The district increased its
subsidy of the program because the vast majority of the transportation services are constitutionally mandated and required by a 1981 court order from
Crawford v. Board of Education of the City of Los Angeles.
1 b, NOT MET The prOjected transfers in to the general fund have changed since first interim projections by more than the standard for any of the current year or subsequent two fiscal
years. Identify the amounts transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or
eliminating the transfers,
Explanation:
SACS Financial Reporting Software - 2011.2,0
CS 14
Printed: 318/2012 915 AM
Los Angeles Unified
Los Angeles County
General Fund
1 c. MET - Projected transfers out have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.
Explanation:
1d. NO - There have been no capital project cost overruns occurring since first interim projections that may impact the general fund operational budget.
Project Information:
(required if YES)
CS 15
19 64733 0000000
Form 01CSI
Printed: 318/2012 915 AM
Los Angeles Unified
Los Angeles County
56. Long-term Commitments
General Fund
Identify all existing and new multiyear commitments' and their annual required payment for the current fiscal year and two subsequent fiscal years.
19 64733 0000000
Form 01CSI
Explain how any increase in annual payments will be funded. Also, explain how any decrease to funding sources used to pay long-term commitments will be replaced.
, Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.
DATA ENTRY: If First Interim data exist (Form 01 CSI, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1 b
Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no First Interim data exist, click the appropriate buttons for items 1 a and 1 b, and enter all
other data, as applicable.
1. a. Does your district have long-term (multiyear) commitments?
(If No, skip items 1 band 2 and sections S6B and S6C)
b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred
since first interim projections?
2. If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment
benefits other than pensions (OPEB); OPEB is disclosed in Item S7A.
# of Years SACS Fund and Object Codes Used For:
Type of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures)
Capital Leases 5 IVarious Funds
Certificates of Participation 24 iVarious Funds
General Obligation Bonds 24 ITax Levy
Supp Early Retirement Program I
State School Building Loans ITax Levy
Compensated Absences IVarious Funds
Other Long-term Commitments (do not include OPEB):
Children's Center Fac Revolving Ln 10
CA Energy Commission Loan 1
Retirement Bonus
Early Retirement Incentive 3
Type of Commitment (continued)
Capital Leases
Certificates of PartiCipation
General Obligation Bonds
Supp Early Retirement Program
State School Building Loans
Compensated Absences
Other Long-term Commitments (continued)'
Children's Center Fac Revolving Ln
CA Energ}, Commission Loan
Retirement Bonus
Early Retirement Incentive
Total Annual Payments:
Child Development Fund
General Fund
Various Funds
Various Funds
Prior Year
(2010-11)
Annual Payment
(P & I)
1495,807
34,848,853
872,169,906
73,890,931
0
236,754
7,582,487
14135,100
1,004,359,838
Has total annual payment increased over prior year (2010-11)?
File: csi (Rev 06117/2011)
Fund 01 - Objects 7438 & 7439
Fund 56 - Obiects 7438 & 7439
Fund 51 - Objects 7433 & 7434
Fund 53 - Objects 7432 & 7438
Various
Fund 12 - Objects 7438 & 7439
Fund 01 - Obiects 7438 & 7439
Various
Various
Current Year
(2011-12)
Annual Payment
1st Subsequent Year
(2012-13)
Annual Payment
(P & n (P & I)
1 198,207 942,507
69,647,154 46,263,484
855,850,887 893,994,802
71,831,317 70,643,179
79,200 79,200
222,785 0
6,083,176 5,945,898
15102,069 12,662,354
1,020014795 1 030,531,424
Yes Yes
I
Page 16 of 26
CS 16
Principal Balance
as of July 1,2011
2,359536
486,968,106
11,596 250,000
0
70,381,846
792,000
216,990
91 375,526
40,275,386
2nd Subsequent Year
(2013-14)
Annual Payment
(P& I)
669,500
46,233,283
872,409,642
69,474,693
79,200
5,675,776
12,510,963
1,007,053,057
Yes
Printed 318/2012 9:15 AM
Los Angeles Unified
Los Angeles County
DATA ENTRY: Enter an explanation if Yes,
General Fund
19647330000000
Form 01CSI
1 a, Yes - Annual payments for long-term commitments have increased in one or more of the current or two subsequent fiscal years, Explain how the increase in annual payments will be
funded,
Explanation:
(Required if Yes
to increase in total
annual payments)
The increase in debt service for general obligation bonds will be funded from an increase in tax levy; COPs and early retirement incentive will be
funded from GF unrestricted revenues.
DATA ENTRY: Click the appropriate Yes or No button in Item 1; if Yes, an explanation is required in Item 2.
1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?
2. No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment.
Explanation:
(Required if Yes)
CS 17
Printed: 318/2012 9:15 AM
Los Angeles Unified
Los Angeles County
S7. Unfunded Liabilities
General Fund
Identify any changes in estimates for unfunded liabilities since first interim projections, and indicate whether the changes are the result of a new actuarial valuation,
S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB)
19 64733 0000000
Form 0iCSI
DATA ENTRY: Click the appropriate button(s) for items ia-ic, as applicable, First Interim data that exist (Form 0iCSI, Item S7A) will be extracted; otherwise, enter First Interim and Second
Interim data in items 2-4.
1, a, Does your district provide postemployment benefits
other than pensions (OPES)? (If No, skip items 1 bA)
b, If Yes to Item 1a, have there been changes since
first interim in OPES liabilities?
c, If Yes to Item 1 a, have there been changes since
first interim in OPEB contributions?
2, OPES Liabilities
a, OPEB actuarial accrued liability (AAL)
b, OPES unfunded actuarial accrued liability (UAAL)
c, Are AAL and UAAL based on the district's estimate or an
actuarial valuation?
d. If based on an actuarial valuation, indicate the date of the OPEB valuation,
3, OPES Contributions
a, OPEB annual required contribution (ARC) per actuarial valuation or Alternative
Measurement Method
First Interim
Form 01CSI, Item S7A
9,925,788,000,00
9,925,788,000,00
Actuarial
Jun 30 2010
First Interim
Form 0iCSI, Item S7A
1 006755,000,00
1,006,755,000,00
1,006,755,000,00
b, OPES amount contributed (for this purpose, include premiums paid to a self-insurance fund)
(Funds 01-70, objects 3701-3752)
1 st Subsequent Year (2012-13)
c, Cost of OPEB benefits (equivalent of "pay-as-you-go" amount)
d, Number of retirees receiving OPES benefits
1 st Subsequent Year (2012-13)
4, Comments:
Second Interim
9,925,788,000,00
9,925788,000,00
Actuarial
Jun 30, 2010
Second Interim
1,006,755,000,00
1,006,755 000.00
1,006,755,000,00
CS 18
Printed 318/2012 9:15 AM
Los Angeles Unified
Los Angeles County
General Fund
S7B. Identification of the District's Unfunded Liability for Self-insurance Programs
19 64733 0000000
Form 01CSI
DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7B) will be extracted; otherwise, enter First Interim and Second
Interim data in items 2-4.
1. a. Does your district operate any self-insurance programs such as
workers' compensation, employee health and welfare, or
property and liability? (Do not include OPEB; which is covered in
Section S7A) (If No, skip items 1b-4)
b. If Yes to item 1 a. have there been changes since
first interim in self-insurance liabilities?
c. If Yes to item 1 a, have there been changes since
first interim in self-insurance contributions?
2. Self-Insurance Liabilities
a. Accrued liability for self-insurance programs
b. Unfunded liability for selHnsurance programs
3. Self-Insurance Contributions
a. Required contribution (funding) for self-insurance programs
b Amount contributed (funded) for self-insurance programs
4. Comments:
File: csi (Rev 06117/2011)
Yes
No
Yes
First Interim
Form 01CSI, Item S7B
458,849,945.00
0.00
First Interim
Form 01CSI, Item S7B
90,464,689.00
119,800 000.00
119,800,000.00
90,464,689.00
119,800,000.00
119,800,000.00
Page 19 of 26
Second Interim
458,849,945.00
0.00
Second Interim
90,991,472.00
113,351,597.00
113,351,597.00
90,991,472.00
113,351,597.00
113,351,597.00
CS 19
Printed 318/2012 915 AM
Los Angeles Unified
Los Angeles County
58. Status of Labor Agreements
General Fund
19 64733 0000000
Form 01CSI
Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since first interim projections, as well as new commitments provided as part
of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of
the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues and explain how these commitments will be funded in future
fiscal years.
If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff:
The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the
county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.
The county superintendent shall review the analysis relative to the criteria and standards and may provide written comments to the president of the
district goveming board and superintendent.
SSA. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees
DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." If Yes, nothing further is needed for section SBA. If
No, enter data, as applicable, in the remainder of section SBA; there are no extractions in this section.
Status of Certificated Labor Agreements as of the Previous Reporting Period
Were all certificated labor negotiations settled as of first interim projections?
If Yes, skip to section SBB.
If No, continue with section SBA.
Certificated (Non-management) Salary and Benefit Negotiations
Number of certificated (non-management) full-
time-equivalent (FTE) positions
1 a. Have any salary and benefit negotiations
Prior Year (2nd Interim) Current Year 1 st Subsequent Year
If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.
If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.
If No, complete questions 6 and 7.
1 b. Are any salary and benefit negotiations still unsettled?
If Yes, complete questions 6 and 7.
Negotiations Settled Since First Interim Projections
2a, Per Govemment Code Section 3547.5(a), date of public disclosure board meeting:
2b. Per Govemment Code Section 3547.5(b), was the collective bargaining agreement
certified by the district superintendent and chief business official?
If Yes, date of Superintendent and CBO certification:
No
3. Per Government Code Section 3547.5(c), was a budget revision adopted
to meet the costs of the collective bargaining agreement?
If Yes, date of budget revision board adoption:
Na I
4.
5.
Period covered by the agreement: Begin Date:
Salary settlement:
Is the cost of salary settlement included in the interim and multiyear
projections (MYPs)?
One Year Agreement
Total cost of salary settlement
End Date:
Current Year
% change in salary schedule from prior year "--__________ ---'
or
Multiyear Agreement
% change in salary schedule from prior year
(may enter text, such as "Reopener")
Identify the source of funding that will be used to support multiyear salary commitments:
1st Subsequent Year
CS 20
2nd Subsequent Year
2nd Subsequent Year
Printed 3/B/2012 9:15 AM
Los Angeles Unified
Los Angeles County
Negotiations Not Settled
6, Cost of a one percent increase in salary and statutory benefits
7, Amount included for any tentative salary schedule increases
Certificated (Non-management) Health and Welfare (H&W) Benefits
General Fund
Current Year
(2011-12)
1, Are costs of H& W benefit changes included in the interim and MYPs?
2, Total cost of H&W benefits
3, Percent of H&W cost paid by employer
4, Percent projected change in H&W cost over prior year
Certificated (Non-management) Prior Year Settlements Negotiated
Since First Interim Projections
Are any new costs negotiated since first interim projections for prior year
settlements included in the interim?
If Yes, amount of new costs included in the interim and MYPs
If Yes, explain the nature of the new costs:
Certificated (Non-management) Step and Column Adjustments
1, Are step & column adjustments included in the interim and MYPs?
2, Cost of step & column adjustments
3, Percent change in step & column over prior year
Certificated (Non-management) Attrition (layoffs and retirements)
1, Are savings from attrition included in the budget and MYPs?
2. Are additional H&W benefits for those laid-off or retired
employees included in the interim and MYPs?
Certificated (Non-management) - Other
Current Year
(2011-12)
Current Year
1 st Subsequent Year
(2012-13)
(2012-13)
1st Subsequent Year
19 64733 0000000
Form 01CSI
2nd vUlu;:,t;YU<::'ll Year
(2013-14)
2nd Subsequent Year
(2013-14)
2nd Subsequent Year
List other significant contract changes that have occurred since first interim projections and the cost impact of each change (Le" class size, hours of employment, leave of absence, bonuses,
etc,):
File csi (Rev 06117/2011) Page 21 of 26 Printed 318/2012 9:15 AM
CS 21
Los Angeles Unified
Los Angeles County
General Fund
S88. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees
19647330000000
Form 01CSI
DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." If Yes, nothing further is needed for section S88. If
No, enter data, as applicable, in the remainder of section S88; there are no extractions in this section.
Status of Classified Labor Agreements as of the Previous Reporting Period
Were all classified labor negotiations settled as of first interim projections?
If Yes, skip to section S8C.
If No, continue with section S88.
Classified (Non-management) Salary and Benefit Negotiations
Number of classified (non-management)
FTE positions
Prior Year (2nd Interim) Current Year
1 a. Have any salary and benefit negotiations been settled since first interim projections? nla
1st Subsequent Year
If Yes, and the corresponding public disclosure documents have been filed with the CaE, complete questions 2 and 3.
If Yes, and the corresponding public disclosure documents have not been filed with the CaE, complete questions 2-5.
Negotiations Settled Since First Interim Project'lons
2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:
2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement
certified by the district superintendent and chief business official?
If Yes, date of Superintendent and csa certification:
3. Per Government Code Section 3547.5(c), was a budget revision adopted
to meet the costs of the collective bargaining agreement?
If Yes, date of budget revision board adoption:
4. Period covered by the agreement: 8egin Date:
5. Salary settlement:
projections (MYPs)?
One Year Agreement
Current Year
% change in salary schedule from prior year L-. __________ --'
or
Multiyear Agreement
% change in salary schedule from prior year
Identify the source of funding that will be used to support multiyear salary commitments:
6. Cost of a one percent increase in salary and statutory benefits
7. Amount included for any tentative salary schedule increases
File: csi (Rev 06117/2011)
Current Year
Page 22 of 26
1st Subsequent Year
CS 22
2nd Subsequent Year
2nd Subsequent Year
2nd Subsequent Year
Printed: 3/8/2012 9:15 AM
Los Angeles Unified
Los Angeles County
Classified (Non-management) Health and Welfare (H&W) Benefits
General Fund
Current Year
(2011-12)
1. Are costs of H&W benefit changes included in the interim and MYPs?
2. Total cost of H&W benefits
3. Percent of H&W cost paid by employer
4. Percent projected change in H&W cost over prior year
Classified (Non-management) Prior Year Settlements Negotiated
Since First Interim
Are any new costs negotiated since first interim for prior year settlements
included in the interim?
If Yes, amount of new costs included in the interim and MYPs
If Yes, explain the nature of the new costs:
Classified (Non-management) Step and Column Adjustments
1, Are step & column adjustments included in the interim and MYPs?
2. Cost of step & column adjustments
3. Percent change in step & column over prior year
Classified (Non-management) Attrition (layoffs and retirements)
1, Are savings from attrition included in the interim and MYPs?
2. Are additional H&W benefits for those laid-off or retired
employees included in the interim and MYPs?
Classified (Non-management) - Other
Current Year
Current Year
(2012-13)
1st Subsequent Year
(2013-14)
19 64733 0000000
Form 0iCSI
2nd Subsequent Year
2nd vUU"t'YUOIlI Year
List other significant contract changes that have occurred since first interim and the cost impact of each (I.e., hours of employment, leave of absence, bonuses, etc.):
SACS Financial Reporting Software - 2011,2.0
File: csi (Rev 06117/2011) Page 23 of 26 Printed: 318/2012 9:15 AM
CS 23
Los Angeles Unified
Los Angeles County
General Fund
SSC. Cost Analysis of District's Labor Agreements Management/Supervisor/Confidential Employees
19 64733 0000000
Form 01CSI
DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." If Yes or n/a, nothing
further is needed for section SSC. If No, enter data, as applicable, in the remainder of section SSC; there are no extractions in this section.
Status of ManagementlSupervisor/Confidential Labor Agreements as of the Previous Reportinf-'-'g"--'--P..::e.:...ri:.::o..::d'--____ ---,
Were all managerial/confidential labor negotiations settled as of first interim projections? I No
If Yes or n/a, skip to S9.
If No, continue with section SSC.
ManagementlSupervisor/Confidential Salary and Benefit Negotiations
Number of management, supervisor, and
confidential FTE positions
Prior Year (2nd Interim)
2010-11
1 a. Have any salary and benefit negotiations been settled since first interim projections?
If Yes, complete question 2.
Negotiations Settled Since First Interim Projections
2. Salary settlement:
projections (MYPs)?
Change in salary schedule from prior year
3. Cost of a one percent increase in salary and statutory benefits
4. Amount included for any tentative salary schedule increases
ManagementlSupervisor/Confidential
Health and Welfare (H&W) Benefits
1. Are costs of H&W benefit changes included in the interim and MYPs?
2. Total cost of H&W benefits
3. Percent of H&W cost paid by employer
4. Percent projected change in H&W cost over prior year
Management/Supervisor/Confidential
Step and Column Adjustments
1. Are step & column adjustments included in the budget and MYPs?
2. Cost of step & column adjustments
3 Percent change in step and column over prior year
ManagementlSupervisor/Confidential
Other Benefits (mileage, bonuses, etc.)
Are costs of other benefits included in the interim and MYPs?
2. Total cost of other benefits
3 Percent change in cost of other benefits over prior year
File csi (Rev 06117/2011)
Current Year
Current Year
Current Year
Current Year
Current Year
Page 24 of 26
1 st Subsequent Year 2nd S,.I'>"FnIlPnt Year
1 st Subsequent Year 2nd Subsequent Year
1 sl Subsequent Year 2nd Subsequent Year
Printed 31S/2012 9: 15 AM
CS 24
Los Angeles Unified
Los Angeles County
S9. Status of Other Funds
General Fund
19 64733 0000000
Form 01CSI
Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year, If any other fund has a projected negative fund balance, prepare an
interim report and multiyear projection for that fund, Explain plans for how and when the negative fund balance will be addressed,
DATA ENTRY: Click the appropriate button in Item 1, If Yes, enter data in Item 2 and provide the reports referenced in Item 1,
1, Are any funds other than the general fund projected to have a negative fund
balance at the end of the current fiscal year?
If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e,g" an interim fund report) and a multiyear projection report for
each fund,
2, If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year, Provide reasons for the negative balance(s) and
explain the plan for how and when the problem(s) will be corrected,
CS 25
Printed: 318/2012 9:15 AM
Los Angeles Unified
Los Angeles County
General Fund
19 64733 0000000
Form 01CSI
The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, but
may alert the reviewing agency to the need for additional review.
DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item Ai is automatically completed based on data from Criterion 9.
A1. Do cash flow projections show that the district will end the current fiscal year with a
negative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance,
are used to determine Yes or No)
A2. Is the system of personnel position control independent from the payroll system?
A3. Is enrollment decreasing in both the prior and current fiscal years?
A4. Are new charter schools operating in district boundaries that impact the district's
enrollment, either in the prior or current fiscal year?
AS. Has the district entered into a bargaining agreement where any of the current
or subsequent fiscal years of the agreement would result in salary increases that
are expected to exceed the projected state funded cost-of-living adjustment?
AG. Does the district provide uncapped (100% employer paid) health benefits for current or
retired employees?
A7. Is the district's financial system independent of the county office system?
AB. Does the district have any reports that indicate fiscal distress pursuant to Education
Code Section 42127.6(a)? (If Yes, provide copies to the county office of education.)
A9. Have there been personnel changes in the superintendent or chief business
official positions within the last 12 months?
When providing comments for additional fiscal indicators, please include the item number applicable to each comment.
Comments:
(optional)
End of School District Secgnd Interim Criteria and Standards Review
CS 26
Printed 318/2012 9:15 AM
Glossary of Terms
FY 2011-12 Second Interim
IP First Interim Financial Report - financial projections which include actuals through
October 31 and is due December 15.
2P Second Interim Financial Report - financial projections which include actuals through
January 31 and is due March 15.
ADA Average daily attendance
P-l ADA First Principal Apportionment ADA. ADA count from July 1 through the last school
month ending on or before December 31 of a school year.
P-2 ADA Second Principal Apportionment ADA. ADA count from July 1 through the last school
month ending on or before April 15 of a school year.
Annual ADA ADA count from July 1 through June 30.
AB 602 Funding Provides funding to the SELPAs (special education local plan area) based on a rate per unit
Model of ADA, with an annual cost-of-living adjustment and adjustment for growth (or decline).
ARRA American Recovery and Reinvestment Act
CAHSEE California High School Exit Examination
Categorical Funds from the state or federal government granted to qualifying school agencies for
Programs specialized programs regulated and controlled by federal or state law or regulation.
CBEDS California Basic Education Data System. The statewide system of collecting enrollment,
staffing and salary data from all school districts on an "Information Day" each October.
CDE California Department of Education
COLA Cost-of-Living Adjustment - An increase in funding for government programs, including
revenue limits or categorical programs.
CY Current Year
Deficit Factor When an appropriation to the State School Fund for revenue limits - or for any specific
categorical program - is insufficient to pay all claims for state aid, a deficit factor is
applied to reduce the allocation of state aid to the amount appropriated.
FY Fiscal Year
GATE Gifted and Talented Education
IASA Improving America's School Act
IDEA Individuals with Disabilities Education Act
ISIS Integrated Student Information System
NCLB No Child Left Behind
OASDI Old Age, Survivors', Disability and Health Insurance
PARS Public Agency Retirement System
PERS Public Employees' Retirement System
PL94-142 Federal law that mandates a "free and appropriate" education for all disabled children.
PY Prior Year
RDAs Redevelopment Agencies
Revenue Limit The amount of revenue that a district can collect annually for general purposes from local
property taxes and state aid.
STRS State Teachers' Retirement System
SUI State Unemployment Insurance
TRANS Tax and Revenue Anticipation Notes

Second Period Interim Financial Report For Fiscal Year 2011-2012 - Ocr

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