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Joel D. MonteroChief Executive Offi cer
Hacienda La PuenteUnifi ed School District
Fiscal ReviewApril 12, 2007
FCMATJoel D. Montero, Chief Executive Officer
1300 17th Street - CITY CENTRE, Bakersfield, CA 93301-4533 . Telephone 661-636-4611 . Fax 661-636-4647422 Petaluma Blvd North, Suite. C, Petaluma, CA 94952 . Telephone: 707-775-2850 . Fax: 707-775-2854 . www.fcmat.org
Administrative Agent: Larry E. Reider - Office of Kern County Superintendent of Schools
April 12, 2007
Dr. Barbara Nakaoka, SuperintendentHacienda La Puente Unifi ed School District15959 East Gale AvenueCity of Industry, California 91716-0002
Dear Superintendent Nakaoka,
In March 2006, the Fiscal Crisis and Management Assistance Team (FCMAT) entered into an agreement for a fi scal review with the Hacienda La Puente Unifi ed School District. The request specifi ed that FCMAT would:
1. Conduct a review of the district’s 2005-06 second interim fi nancial report for all the general fund, adult education and child development funds including revenue, expenditure, and ADA/enrollment information.
2. Prepare a general fund multiyear fi nancial forecast to identify the district’s fi nancial position in 2006-07 and 2007-08 if enrollment continues to decline and no changes other than statutory COLA, step and column, and consumer price index trends are applied.
3. Determine the current level of risk to the district’s fi scal health using the FCMAT Fiscal Health Risk Analysis model.
The attached fi nal report contains the study team’s fi ndings with regard to the above areas of review. We appreciate the opportunity to serve you, and we extend our thanks to all the staff of the Hacienda La Puente Unifi ed School District.
Sincerely,
Joel D. Montero, Chief Executive Offi cerFiscal Crisis and Management Assistance Team
TABLE OF CONTENTS i
Table of Contents
Foreword ...........................................................................iii
Introduction ...................................................................... 1
Study Guidelines ............................................................... 1
Study Team ......................................................................... 2
Executive Summary ......................................................... 5
Findings and Recommendations ................................... 9Declining Enrollment and Budget Reductions ...................................................................... 9
Communication ....................................................................................................................................11
Budget Development and Oversight .......................................................................................12
Position Control and Staffi ng .......................................................................................................16
Categorical Programs and Special Education ....................................................................17
Multiyear Financial Projection......................................................................................................21
Fiscal Health Risk Analysis ........................................................................................................... 29
Appendices ......................................................................43
Hacienda La Puente Unifi ed School District
FOREWORD iii
ForewordFCMAT BackgroundThe Fiscal Crisis and Management Assistance Team (FCMAT) was created by legislation in accordance with Assembly Bill 1200 in 1992 as a service to assist local educational agencies in complying with fi scal accountability standards.
AB 1200 was established from a need to ensure that local educational agencies throughout California were adequately prepared to meet and sustain their fi nancial obligations. AB 1200 is also a statewide plan for county offi ces of education and school districts to work together on a local level to improve fi scal procedures and accountability standards. The legislation expanded the role of the county offi ce in monitoring school districts under cer-tain fi scal constraints to ensure these districts could meet their fi nancial commitments on a multiyear basis. AB 2756 provides specifi c responsibilities to FCMAT with regard to dis-tricts that have received emergency state loans. These include comprehensive assessments in fi ve major operational areas and periodic reports that identify the district’s progress on the improvement plans
Since 1992, FCMAT has been engaged to perform more than 600 reviews for local educa-tional agencies, including school districts, county offi ces of education, charter schools and community colleges. Services range from fi scal crisis intervention to management review and assistance. FCMAT also provides professional development training. The Kern County Superintendent of Schools is the administrative agent for FCMAT. The agency is guided under the leadership of Joel D. Montero, Chief Executive Offi cer, with funding derived through appropriations in the state budget and a modest fee schedule for charges to re-questing agencies.
Management Assistance ............................. 594 (94.59%)Fiscal Crisis/Emergency ................................ 34 (5.41%)
Note: Some districts had multiple studies.
Districts (7) that have received emergency loans from the state.
(Rev. 2/7/07)
Total Number of Studies ................... 628Total Number of Districts in CA .......... 982
80
70
60
50
40
30
20
10
0
Study Agreements by Fiscal Year
92/93 93/94 94/95 95/96 96/97 97/98 98/99 99/00 00/01 01/02 02/03 03/04 04/05 05/06 06/07
Projected
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Hacienda La Puente Unifi ed School District
INTRODUCTION 1
IntroductionThe Hacienda La Puente Unifi ed School District (HLPUSD), located in the Los Angeles County community of La Puente, serves a diversifi ed population of approximately 25,000 pre-kindergarten through twelfth grade students and 30,000 adult students living in the communities of La Puente, Hacienda Heights, and portions of Valinda and West Covina. The district also provides instructional services for one of the largest correctional pro-grams in the nation. It is comprised of four comprehensive high schools, one alternative high school, one community day school, 20 K-5 elementary schools, four K-8 schools, six middle schools, one specialized orthopedic program for special needs students, and numerous child development and preschool programs. The large adult education program operates in over 32 satellite facilities.
In spring 2006, the district contacted the Fiscal Crisis and Management Assistance Team (FCMAT) requesting a management review of the budget and budgeting process after discovering that a budget shortfall was imminent due to defi cit spending brought about mainly because of declining enrollment that had not been discovered in a timely manner.
FCMAT was initially asked to perform services related to the 2005-06 fi nancial records after approval of the study agreement. The study agreement is attached as Appendix A to this report.
The scope and objectives of this study are to:
1. Conduct a review of the district’s second interim fi nancial report for all funds including revenue, expenditure, and ADA/enrollment information.
2. Prepare a general fund multiyear fi nancial forecast to identify the district’s fi nancial position in 2006-07 and 2007-08 if enrollment continues to decline and no changes other than statutory COLA, step and column, and Consumer Price Index (CPI) trends are applied.
3. Determine the current level of risk to the district’s fi scal health using the FCMAT Fiscal Health Risk Analysis model.
The scope of the study changed slightly after FCMAT’s initial visit because the district’s data was not in a format that could be used to prepare the multiyear projection. This mat-ter will be discussed further in another section of this report.
Fiscal Crisis & Management Assistance Team
INTRODUCTION2
Study TeamThe FCMAT study team was composed of the following members:
Michele McClowry Margaret RosalesFiscal Intervention Specialist FCMAT Fiscal ConsultantFiscal Crisis and Management Kingsburg, California Assistance TeamLa Verne, California Laura Haywood Public Information SpecialistCarleen Wing Chandler Fiscal Crisis and ManagementFCMAT Fiscal Consultant Assistance TeamSan Juan Capistrano, California Bakersfi eld, California
Study GuidelinesFCMAT consultants visited the district on several occasions to conduct interviews, collect data and review documentation. This report is the result of those activities. Findings and recommendations are presented in the following sections:
• Executive Summary• Background • Findings and Recommendations
o Declining Enrollment and Budget Reductionso Communicationo Budget Development and Oversighto Position Control and Staffi ngo Categorical Programs and Special Education
• Multiyear Financial Projection• Fiscal Health Risk Analysis
FCMAT fi rst visited the district in March 2006 to begin the study. The study team was asked to prepare a multiyear projection (MYP) based on the district’s working budget as of the 2005-06 second interim report. The MYP could not be completed at that time because some of the data in the second interim report had not been updated. The MYP process re-quires uploading budget information from a mainframe computer system into a software program, assuming that all budget line items are complete and accurate. The base data was deemed incomplete when various test assumptions did not produce plausible data.
This situation was discussed with the district administration on March 22, 2006, and it was mutually decided to adjust the study agreement and postpone the preparation of the multi-year projections for a few weeks to allow the district time to review all of the budget line items in question. It should be noted that the major budget components were deemed rea-sonable; it was specifi c line item detail that, when uploaded, was found to be incomplete.
Hacienda La Puente Unifi ed School District
INTRODUCTION 3
During the initial visit, FCMAT also reviewed records, interviewed employees, examined numerous fi nancial reports, and gathered other pertinent information to meet the objec-tives of the study agreement. The team was able to complete an analysis of the budgeting process and make other useful observations to help the district improve operations and move forward with making the budget reductions that were necessary to remain fi scally solvent. It was decided at that March 22 meeting that FCMAT would issue a management letter describing the preliminary fi ndings and recommendations. The full text of that man-agement letter is included as Appendix B to this report. FCMAT returned to the district for the second time in June 2006. By that time the district had completed the second interim report and also issued a third interim report to inform the community, employees and the Los Angeles County Offi ce of Education (LACOE) of the current budget status and project the ending balance for 2005-06. However, the data in the mainframe computer system still could not be uploaded into the FCMAT MYP software program. Since the year was almost over, FCMAT met with the district’s admin-istration on June 14, 2006 and it was once again mutually agreed that preparing the MYP would be postponed until late August, after the 2005-06 accounting records were closed, the state-required SACS unaudited actual documents were fi nalized, and the 2006-07 budget was approved by LACOE. The 2006-07 adopted budget would then become the base year for the multiyear projections rather than the 2005-06 second interim projected budget. A second management letter was sent to the district dated July 19, 2006, sum-marizing the context of this meeting. The full text of the second management letter is in-cluded as Appendix C to this report.
FCMAT returned for the third time on August 21 and 22, 2006, just prior to the departure of the former Assistant Superintendent of Business. Once again, FCMAT found that the data in the district’s fi nancial system was not in pristine condition, but with certain as-sumptions and adjustments made by FCMAT, the MYP could be prepared. The multiyear fi nancial projection included in this report is based on the fi nancial data that was available in August 2006. A third management letter summarizing FCMAT’s progress at this point in time was issued on August 6, 2006. The full text of that letter is included as Appendix D to this report.
In January 2007, FCMAT again met with district staff to gather as much information as possible as to the current fi nancial status of the district. This information included review of the 2006-07 fi rst interim report and the 2005-06 fi nancial audit report. It was reported to FCMAT that the district recently settled negotiations at 4% for all bargaining groups, but the cost of this settlement was not included in the district’s 2006-07 fi rst interim re-port.
Hacienda La Puente Unifi ed School District
EXECUTIVE SUMMARY 5
Executive SummaryAs with nearly half of all California school districts, the Hacienda La Puente USD has experienced signifi cant declining enrollment over the past few years, forcing the district to make signifi cant budget reductions in 2005-06 and 2006-07. Enrollment and ADA must be carefully monitored monthly. Staffi ng should be adjusted as enrollment numbers change.
FCMAT was asked to review the budget development process and prepare a multiyear projection to help the board and administration determine the accuracy of the budget and the reductions necessary to remain fi scally solvent. Due to several unforeseen circum-stances related to the condition of the data in the fi nancial system, FCMAT visited the district on three different occasions between March and August 2006 to gather and pro-cess the information for the multiyear projection.
The district administration and board implemented over $3 million in cuts in 2005-06 and another $5.7 million in 2006-07. Because of these aggressive actions, the FCMAT MYP indicates that the district will adhere to the AB1200 requirements to meet its fi nancial ob-ligations in the current and two subsequent years. However, this FCMAT MYP was pre-pared prior to the district’s recent negotiations settlement of 4% with all bargaining units. FCMAT returned to the district again in January 2007 to review the 2005-06 audit report and the 2006-07 fi rst interim report, but the interim report did not include the cost of the negotiation settlement in the district-prepared multiyear projections.
FCMAT identifi ed several areas where the district could make changes to improve com-munication, keep key district stakeholders better informed, and improve overall opera-tions. Most of the employees interviewed by FCMAT expressed that they were caught completely by surprise when the administration announced that major cuts would be nec-essary.
The district should implement procedures to keep employees and the community in-formed. Regular meetings, newsletters, and the district Web site are ways to achieve this goal. Principals and department managers state that they are not involved in the budget-ing process. Continuing to utilize the budget committee, making regular board presenta-tions, discussing budget issues at management meetings, and working with managers to develop budgets for their sites will address that concern.
One of the most important budget monitoring tools is a fully integrated position control system to track and control employee salaries and benefi ts. The district’s position control system is manual and is not integrated between human resources, payroll and the budget-ing process. Budget preparation and monitoring rest almost entirely with the Director of Fiscal Services, whose workload is overwhelming. The district risks the chance of er-rors and untimely budget updates because the position control system is not totally reli-
Fiscal Crisis & Management Assistance Team
EXECUTIVE SUMMARY6
able and most of the responsibility is assigned to one person. Staffi ng ratios should be developed and followed to ensure fairness and prevent overstaffi ng and overspending. Evaluating and monitoring the assignments of special education instructional assistants may yield some savings.
The district uses multiple software systems, the in-house Business Operating Support System (BOSS) and the LACOE PeopleSoft and human resources systems for payroll, which fl ows directly into the PeopleSoft system but not into BOSS. Agencies using mul-tiple systems must constantly reconcile the data to maintain fi nancial integrity and reli-able records. FCMAT could not verify the accuracy of the data in either system because the reports did not match. The use of multiple computer systems creates a duplication of work for the Human Resources and Business departments. The district’s Business Offi ce does not have a process for reconciling the data in the two systems until the year-end closing of the fi nancial records.
The district receives considerable categorical funding each year. There has been a his-torical pattern of carrying over a large portion of the categorical funds each year. Better planning to use the categorical funds more effectively may help ease the burden on the unrestricted general fund.
The 2005-06 year end actual fi nancial report yielded a much larger ending balance than the administration had projected in the interim reports. The board should be kept in-formed monthly of the status of the budget, especially during times when the budget is under scrutiny by the community and employee bargaining groups. The district consis-tently meets the statutory requirements of preparing and submitting the budget for adop-tion and the interim reports on time, but beginning a monthly budget revision cycle would help to project a more accurate ending balance and facilitate better planning during the budget development cycle each year.
Hacienda La Puente Unifi ed School District
BACKGROUND 7
Background The district’s once-large reserve balance of $25 million dwindled over several years and has been used to cover the defi ciencies between revenues and expenditures. Until the recent budget reductions were implemented, the district continued to defi cit spend even though budget adjustments were made in prior years. The defi cit spending has largely been due to declining enrollment and the district’s inability to quickly respond by adjust-ing the budget. The decline in enrollment was even greater than anticipated in 2005-06, leaving the district facing budget reductions of at least $5.7 million in 2006-07 on top of $3 million in cuts implemented in 2005-06 to retain fi scal solvency.
At the time of the initial FCMAT fi eldwork, the district was in the process of submitting a qualifi ed 2005-06 second interim report to the Los Angeles County Offi ce of Education because the board and administration had not had suffi cient time to identify or approve appropriate budget reductions before the statutory deadline to submit the second interim report. The projected ending balance for 2005-06 would barely meet the minimum 3% reserve for economic uncertainties required by the state without signifi cant budget cuts. The district’s fi nancial situation was very serious.
Employee contract negotiations were in progress during the FCMAT fi eldwork. Only the smallest bargaining unit (SEIU) had settled its contract by August 2006. The budget in-cluded an allowance to cover a 2% increase for all employees in 2005-06. Subsequent to the FCMAT fi eldwork, the district settled negotiations for 2006-07 at 4% for all bargain-ing units. It may be diffi cult for the district to explain to the public why salary increases are awarded while budget reductions are being made.
Hacienda La Puente Unifi ed School District
DECLINING ENROLLMENT AND BUDGET REDUCTIONS 9
Findings and Recommendations
Declining Enrollment and Budget Reductions
As with many California school districts, Hacienda La Puente has been experiencing declining enrollment. The consequences of declining enrollment and defi cit spending must be regularly and carefully managed to avoid fi nancial insolvency. The district used excess ending reserves to balance the budget over the past several years. Using onetime ending reserves to balance the budget shortfall must cease. The administration and board have kept budget reductions as far away from the classroom as possible, but few future cuts can be made without drastically affecting student programs or amending bargain-ing agreements. With 90% of the unrestricted general fund budget devoted to employee compensation, the bargaining units and the administration must work closely to help the district avoid insolvency.
The Director of Human Resources prepares enrollment projections, which are reviewed by the Assistant Superintendent of Business. Student enrollment and the corresponding average daily attendance (ADA) are the key factors in the amount of state funding re-ceived in revenue limit funds. Enrollment levels were down more than projected, exacer-bating the budget shortfall in 2005-06. District staff must review and update enrollment projections at least three or more times per year and throughout the budget development process, and adjust staffi ng accordingly.
In the past, some budget reductions have not materialized due to subsequent decisions by the administration or Governing Board. One example is the last-minute 2005-06 change in the high school teacher staffi ng ratio from 34:1 to 33:1 that occurred just before the start of school in 2005. The budgeted savings from a teacher ratio of 34:1 were not real-ized, so onetime reserve funds were used to cover the defi cit. In the future, programs should not be added or enhanced without carefully identifying an ongoing funding source or negative impact to the budget.
FCMAT did not delve into the specifi c budget reductions being considered by the admin-istration and board of trustees, but it was noted that the district has several small elemen-tary schools with fewer than 300 students enrolled. The administrative and operational costs to maintain a small school are nearly as high as those of a larger campus. Other school districts facing critical budget defi cits have been faced with similar diffi cult deci-sions to close small schools or adjust boundaries to smooth out enrollment. The district should seriously consider closing small schools during the next budget development cycle if defi cit spending cannot be curbed.
The budget cuts and savings that were implemented in 2005-06 and 2006-07 must be accurately monitored to ensure that full implementation continues to result in expected
Fiscal Crisis & Management Assistance Team
DECLINING ENROLLMENT AND BUDGET REDUCTIONS10
savings. The LACOE requires the district to submit a detailed, accurate budget reduction plan and multiyear projection by June 30 each year indicating that the district could meet its fi nancial obligations in the current and two subsequent years, along with its adopted budget. The 2006-07 budget was submitted on time and approved by the County Offi ce. The 2006-07 fi rst interim report was prepared and submitted to LACOE on time but did not include the cost of the 4% salary increase approved by the Governing Board.
The district has taken a proactive, responsible approach to address the budget shortfall in 2005-06 and 2006-07. The administration and board must work diligently to fi nd ways to reduce the budget when necessary with as little impact to students and employees as pos-sible. As the district faces major budget reductions in future years if enrollment continues to decline, the availability of cash to cover current expenditures may be tight. Monthly cash fl ow projections should be prepared and cash regularly reconciled to better manage cash and plan the timing of certain types of expenses.
Employee contract negotiations were in progress at the time of the FCMAT study and were recently settled for 2006-07. Making sure that all bargaining groups understand the seriousness of budget issues is of utmost importance. The district must carefully explain to the public why salary increases may be approved while budget reductions are being considered, especially if the board should discuss closing small schools in the future. Hiring and retaining the best teachers, managers, and classifi ed employees is critical to the success of the instructional goals of the district. Balancing the needs of students and employees while maintaining fi scal solvency is essential for any school district.
RecommendationsThe district should:
1. Educate the public and employees about the effect of declining enrollment on district revenues.
2. Monitor enrollment monthly.
3. Regularly discuss and address enrollment and any enrollment changes with the Governing Board.
4. Provide the board with updated budget information on the actual savings achieved compared to the amounts approved as budget reductions.
5. Consider all options if future budget reductions are imminent, including the cost of operating small schools.
6. Include all managers and principals in the budget development process.
Hacienda La Puente Unifi ed School District
COMMUNICATION 11
Communication
Communication may not have been suffi cient to keep key stakeholders and employees informed about the budget shortfall. Most employees stated that the budget problems caught them by surprise and they were unaware that major budget reductions were being considered. The most common complaint from staff was that communication was spo-radic or inadequate and must be improved to ensure that all parties are kept apprised of the board’s decisions during any budget reduction process.
The perception is that the budget problem may not have been real because spending on major and facility and technology project is ongoing. Employees and the public may not completely understand the difference between unrestricted general fund operating dollars and the various restricted funding sources available for construction and other specifi c programs.
Interviews with various district employees revealed a lack of understanding of the dis-trict’s budget problems and funding sources. Most employees stated that the budget prob-lems caught them by surprise and that they were unaware that major budget reductions were being considered.
The Business Department must keep the lines of communication open with its principals and department heads. Many districts use a detailed budget calendar to help managers meet key deadlines and participate in the budget development process.
Open communication, beginning budget work early, and including stakeholders in the deci-sion-making enable school districts to effectively work through diffi cult budget reduction processes. All parties should be kept informed over the next few months to ensure that the budget savings are properly calculated and incorporated into the fi nal adopted budget.
RecommendationsThe district should:
1. Find ways to improve communication throughout the district.
2. Open lines of communication with all key stakeholders, including parents, bargaining units, management and supervisory employees, and community members.
3. Consider a series of voluntary workshops, community meetings at schools, newsletters, and use of the district’s Web site to communicate with district stakeholders, especially during times when the district faces budget reductions. Develop and use a detailed calendar to help meet deadlines and keep managers informed.
Fiscal Crisis & Management Assistance Team
BUDGET DEVELOPMENT AND OVERSIGHT12
4. Include all managers and principals in the budget development process.
5. Present facility information at board meetings to keep constituents and community members informed about funding sources and progress of construction projects.
6. Explain the restrictions on capital facilities funds and other restricted funding sources.
Budget Development and Oversight
Responsibility for developing a district’s budget generally resides with the business of-fi ce under the direction and oversight of the Chief Business Offi cer. Budget revisions, monitoring, and fi nancial reporting are usually the responsibility of the director of fi scal services, with changes submitted by budget managers throughout the district. Budget monitoring is essential to ensure that district funds are used correctly and effectively.
The Director of Fiscal services develops and monitors the district’s budget. Managing a budget as complex and intricate as that of HLPUSD is a daunting task. Five business of-fi ce employees are assigned to budget tasks, but three of them are reasonably new to their positions and have limited experience. The staff turnover and lack of experience have placed a heavy burden on the director, creating a major backlog in budget revisions. The high turnover in key personnel in 2005-06 may have kept the seriousness of the budget crisis from being adequately communicated to the board, staff and community.
The district’s multiple software systems have made budget development and monitor-ing diffi cult and time-consuming. The business offi ce must develop, manage, revise, and monitor the budget and fi nancial resources in a timely manner to retain the district’s fi scal viability. The budget should refl ect the district’s goal to provide a comprehensive instruc-tional program.
The level of student enrollment, number of sites, impact of contractual obligations, and past practices often determine the budgeting process used by a school district. A success-ful budget model establishes a level of fi nancial confi dence in the district. Throughout the process, budget managers must be provided with clear and concise procedures to follow. Budget development should begin early in the year, preferably in January after the gov-ernor proposes the budget for the upcoming fi scal year. The fi rst step in the process is to approve a budget calendar indicating the due dates that must be met to adopt the district’s budget by June 30 each year. A well-managed budget development calendar serves two purposes: It allows site and department budget managers to identify their needs for the upcoming year and it strengthens communications between the managers and the busi-ness offi ce.
Hacienda La Puente Unifi ed School District
BUDGET DEVELOPMENT AND OVERSIGHT 13
The district distributes an annual budget guide. However, budget managers may not al-ways be fully trained or included in budget development. This seems especially true with regard to federal and state categorical programs. Most budget managers at sites and de-partments can access their budgets online, but need more training to use the system more effectively. Budget managers need to be held accountable for budgeting accurately and not overspending their allocations. The business offi ce staff should meet with budget managers and principals at least once in the spring to discuss budget assumptions and assist in budget development, and again in the fall to review prior year carryovers.
As the district may begin considering reductions and further changes in the budget for next year, it should develop a process to fully defi ne anticipated increases or decreases in spending. Once the options are identifi ed and prioritized, a full cost analysis must be completed to determine the total savings of each. For example, when positions are cre-ated or eliminated, the cost of statutory benefi ts and health coverage must be calculated along with salaries to quantify the full dollar value of these changes. Once budget reduc-tions are approved by the board, the cuts must be implemented and monitored to ensure that the anticipated savings are realized. Proper planning and cost analysis will protect the district’s future fi nancial health.
The business staff should strive to complete any current budget adjustments quickly to facilitate the preparation of multiyear projections that will accurately verify and forecast the fi nancial condition of the district this year and in two subsequent years.
The district should continue using a budget committee. Many school districts use budget committees with members representing all employee groups and community stakeholders to review and prepare recommended budget reductions to the board. A budget committee helps communicate fi nancial information to constituents, and would enhance trust among the constituencies in the district. The district uses multiple computer systems: the in-house BOSS system and the Los Angeles County Offi ce (LACOE) PeopleSoft and Human Resources systems for pay-roll, which fl ows directly into the PeopleSoft System but not into BOSS. Agencies using multiple systems must constantly reconcile the data to maintain fi nancial integrity and reliable records. The use of multiple computer systems creates a duplication of work for the Human Resources and Business departments. The HLPUSD business offi ce does not have a process for reconciling the data in the two systems until the year-end closing of the fi nancial records.
The district does not have a reliable, ongoing budget monitoring process in place. When the study team visited the district in March, June, and August, many revenue and expen-diture accounts had not been reviewed to determine if the estimates should be adjusted
Fiscal Crisis & Management Assistance Team
BUDGET DEVELOPMENT AND OVERSIGHT14
based on changes in enrollment or federal or state allocations. Additionally, the 2006-07 fi rst interim report indicated the same restricted carryover as the prior year, indicating that categorical spending had not been well planned.
The overwhelming workload of the Director of Fiscal Services complicates routine budget monitoring, which could mean that the district does not have a good picture of changes that may have occurred during the year. Also, the district is not able to accurately refl ect its net ending fund balance throughout the year if budgets are not kept up to date. If possible, budget revisions should be taken to the board for approval more often than just at interim reporting deadlines. Budget-to-actuals summaries should be prepared and submitted to the board as a discussion item monthly. This should make interim reports more useful and give the board a more accurate idea of the district’s fi nances. Submitting the summaries monthly also would allow the board and community to understand why variances are occurring. The summaries should be presented to the board for information, comment and direction if action is needed. When interim reports are prepared, they must include the very latest information with projections of the district’s fi nancial condition at the end of the year. Interims should be considered the nearest thing to closing the books, which means updating budgets to annual estimates and reviewing general ledger accounts to ensure that the balances refl ected are accurate and that no balances need to be cleared. Valid, thorough budget updates with projections of the district’s ending fund balance will ensure an early warning of any discrepancies between the budget projections and actual revenues or expenditures.
The district does not have a computerized integrated position control system. This issue will be discussed later in this report, but the method used currently requires manual track-ing of employee placement with step and column movement and actual health benefi t costs budgeted, assuming that every certifi cated employee may move a column on the salary schedule. This practice likely has the effect of overstating budgeted salary costs. Additionally, because of the lack of a computerized position control and budget projec-tion system, the district uses an average amount to project health benefi ts. This practice could overstate or understate the budget for health benefi t costs. When the district pre-pares the cost estimate for step and column movement of teachers, it does not prepare the net cost of retirements and resignations. This practice tends to overstate the actual annual cost of step and column movement.
The cost of salaries and benefi ts makes up approximately 90% of the district’s unre-stricted general fund budget. Unanticipated increases in these categories can quickly change the fi scal stability of a district. An integrated position control system establishes authorized positions by site or department and ensures that staffi ng levels and payroll expenditures conform to the district formulas and standards, preventing overstaffi ng and overpayments.
Hacienda La Puente Unifi ed School District
BUDGET DEVELOPMENT AND OVERSIGHT 15
The district does not appear to have a budget allocation policy related to replacement of furniture and equipment at schools. Interviews with school administrators revealed that schools are expected to use discretionary funds or categorical funds to replace items such as computers, classroom furniture, lunch tables, etc. This process has led to a perception of unequal distribution of resources and could violate supplanting regulations for categor-ical programs.
The district currently pays retiree health benefi ts for employees to age 65. The unrestrict-ed general fund currently pays all costs for this program regardless of the employee’s original funding source. These expenditures should be charged to the program or fund where the employee originally worked.
The 2005-06 second interim report for the adult education fund was budgeted incorrectly. Revisions submitted to the business offi ce by the Assistant Superintendent were not promptly updated. Based on FCMAT’s interview with the child development program di-rector, the second interim report for that fund also was incorrect. All operating funds such as the adult education fund, child development fund and cafeteria fund should be updated every time the general fund budget is revised, especially at interim reporting periods.
RecommendationsThe district should:
1. Review the need to maintain dual fi nancial systems.
2. Schedule training sessions on district budgets for school administrators, managers and secretaries.
3. Ensure that the Business Department reviews the budget monthly and adjusts revenue and expenditures as needed.
4. Provide assistance for the Director of Fiscal Services to ensure that all funds and budget line items are reviewed regularly.
5. Ensure that schools and departments have access to up-to-date and accurate budget information, and hold them accountable for not overspending budgets and for following established purchasing procedures.
6. Present budget changes and monthly budget summaries for the board to review, discuss and approve at a public meeting, accompanied by the rationale for any changes.
7. Continue to utilize a budget committee. Many school districts’ budget committees include members from all employee groups and community stakeholders to review and prepare recommended budget reductions for the Governing Board.
8. Carefully prepare the interim reports to include the very latest information with projections of the district’s fi nancial condition through the end of the year.
Fiscal Crisis & Management Assistance Team
POSITION CONTROL AND STAFFING16
9. Work to establish a more accurate method to estimate annual column movement costs based upon the average actual column movement in several prior years.
10. Review the estimated health benefi t costs to actual health benefi ts costs to determine if the current budgeting method should be further refi ned.
11. Prepare step and column estimates to include new hires and the effect of retirements and resignations.
12. Charge retiree health benefi ts appropriately to all funds and categorical programs. Accomplish this by using a benefi ts account object code and charging a small percentage of retiree benefi ts against each payroll as allowed. Use these accumulated funds from all sources to pay for retiree health benefi t costs.
13. Develop a district-level budget process whereby schools sites can request funds for replacement of old, broken, vandalized or stolen furniture and equipment.
14. Identify a long-term funding plan for replacement and maintenance of the district’s signifi cant investment in technology.
15. Ensure that all fund and program budgets are updated at interim reporting periods.
Position Control and Staffi ng
One of the most critically essential budget development and monitoring tools is a posi-tion control system to monitor and authorize staffi ng, and identify employee salary and benefi t costs. A reliable position control system also is an integral part of the overall in-ternal accounting controls to ensure that only authorized positions are fi lled and salaries and benefi ts are budgeted and paid only as approved by the Governing Board. Salaries and benefi ts are approximately 90% of the district’s general fund budget. Unanticipated increases in these categories can quickly alter a district’s fi scal stability. An integrated po-sition control system establishes authorized positions by site and department and ensures that staffi ng levels and payroll expenditures conform to district formulas and standards, preventing overstaffi ng and overpayments.
The HLP position control system is not computerized or integrated with human re-sources, payroll and budget. Instead, employee tracking and budgeting for salaries and benefi ts is managed manually by the Human Resources Department and Fiscal Services. The Director of Fiscal Services uses an Excel spreadsheet based on payroll informa-tion to identify current employee salaries and benefi ts. Data in the Human Resources Department is managed using spreadsheets and by memory. Human Resources tracks and fi lls positions. Implementation and utilization of a reliable, computerized position con-trol system by human resources, budget and payroll should be a top priority. This would enable human resources and the business offi ce to jointly maintain salary and benefi t in-formation. It would only allow payroll to pay employees based on the information in the system. This separation of duties enhances internal control standards.
Hacienda La Puente Unifi ed School District
CATEGORICAL PROGRAMS AND SPECIAL EDUCATION 17
Staffi ng ratios must be carefully reviewed and strictly enforced. The district has reduced certifi cated staff as enrollment declined, but classifi ed positions may not have been ad-justed in a timely manner. The district’s small and large schools were reported to have similar classifi ed support staff regardless of the enrollment level. Staffi ng ratios should be reviewed and updated before the budget development cycle begins each year.
District staffi ng ratios for classifi ed staff and for certain certifi cated positions were es-tablished several years ago and have not been adjusted as enrollment has declined at a number of district schools. Interviews with school staff members revealed perceived dis-crepancies in staffi ng at schools and a perception that staffi ng allocations are not changed when enrollment changes. While many schools in the district are declining, several are growing and indicate they have not received additional staff. Involving site administrators will help to create buy-in and a transparency in the staffi ng allocation process. In creating this process, the district should look at an enrollment-based model as well as considering other unique needs and characteristics of individual schools.
Under the current HLPUSD dual computer system and lack of an integrated position con-trol module, positions are entered in payroll and then the budget is projected from payroll data. This creates an internal control weakness since there is no check and balance system that ensures that people being paid are actually fi lling budgeted and authorized positions.
RecommendationsThe district should:
1. Develop and use a computerized, integrated position control system.
2. Review and revise staffi ng allocation formulas for classifi ed staff and certain certifi cated positions to ensure fairness at all sites, whether enrollment is declining or increasing.
Categorical Programs and Special Education
The district receives considerable state and federal categorical funds that are designated by the granting agency for special projects. At the end of 2005-06, the district had over $6 million in unspent carryover categorical funds. Careful planning for the effective use of these funds may help ease the burden on the unrestricted general fund. The recent 2006-07 fi rst interim report shows that the restricted ending balance is projected to be the same as the prior year ending balance, indicating that categorical fund expenditures have not been reviewed or planned for use to provide services for students.
The study team noted that the district’s categorical (CAT) form for 2004-05 showed a restricted carryover for home-to-school transportation and special education transporta-tion. This is highly unusual since it would indicate the district incurred no encroachment
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CATEGORICAL PROGRAMS AND SPECIAL EDUCATION18
for transportation in the prior year. The current year’s budget showed that only personnel costs were budgeted in the transportation resource code. Expenditures may have been in-correctly coded, causing incorrect information to be entered on state and federal reports. This could result in the district not receiving appropriate funding in future years. The dis-trict should carefully review its account code structure for accuracy and make corrections as necessary. The district should also consider refi ling certain state and federal reports if revenues and/or expenditures have been reported incorrectly.
Categorical funds are an integral part of the district budget. Categorical program develop-ment should be integrated with the district’s goals and should be used to respond to stu-dent needs that cannot be met by unrestricted expenditures. The Superintendent and cabi-net should establish procedures to ensure that categorical funds are expended effectively to meet district goals. Carryover and unearned income of categorical programs should be monitored and evaluated in the same manner as general fund unrestricted expenditures.
The district has large unexpended carryover balances in numerous categorical programs. The revenues and expenditures for these programs must be reviewed and evaluated in the same manner as unrestricted general fund revenues and expenditures. Plans need to be made to budget categorical funds the district expects to receive early in the budget development cycle. These plans must be consistent with categorical funding guidelines and restrictions. Schools should consider all funding sources when addressing key strate-gies. Restricted funds should be used fi rst since they are allocated for students in the year they are received. Whenever there is doubt about whether to use unrestricted or restricted funds for an item that can come from either source, restricted funds should be used. Reports of categorical expenditures should be prepared monthly for the Chief Academic Offi cer and Chief Business Offi cer. They should review expenditures to date and remain-ing balances and determine whether any of these funds can be redirected to reduce car-ryover and unused balances. A review of effective categorical program supervision, deliv-ery and expenditure of funds should be included in evaluating managers with responsibil-ity over these specifi c funds. The use of AB 825 categorical fl exibility provisions as well as fl exibility provisions for federal programs should be reviewed to assist in alleviating the district’s budget crisis.
Interviews with district managers and employees indicated the need for budget training and for improved budget accountability for managers and principals. Principals indicated the desire for training on the use of categorical funds and on how the district and site budgets are developed. Additionally, concerns were expressed that categorical carryover information did not reach school sites until late in the year and then was often revised several times, causing schools to continually update school site plans.
As with most districts in California, the cost of Special Education has increased signifi -cantly. It was reported that the caseloads of Special Education teachers and staff may need realignment. In small schools the teacher caseloads may be below average. Careful
Hacienda La Puente Unifi ed School District
CATEGORICAL PROGRAMS AND SPECIAL EDUCATION 19
review of six-hour special education instructional assistant positions indicates that chang-ing some positions to part-time could reduce costs. Additionally, the district needs to formalize a tracking system to ensure that one-on-one instructional assistants follow the student to whom they are assigned and that the position is eliminated if the student leaves the district or services are no longer required.
RecommendationsThe district should:
1. Set up a training session for school administrators and key staff members on the allowable uses of various categorical funds.
2. Carefully review for accuracy the recording and reporting of transportation program charges to avoid any loss of funding.
3. Consider refi ling certain transportation reports if revenues and/or expenditures have been reported incorrectly.
4. Allocate school site carryover to the sites no later than September 30 and work with schools to review these carryover budgets.
5. Engage the instructional department, under the direction of the Chief Academic Offi cer, to develop and monitor the district’s categorical budget. Ensure compliance by having the Chief Academic Offi cer review and approve personnel and purchase requisitions that are charged to categorical programs.
6. Ensure that the Consolidated Application is developed and reviewed against actual revenue and expenditure transactions in the fi nancial records.
7. Set priorities for the use of categorical funds. Develop plans for the use of carryover funds.
8. Evaluate the caseloads of Special Education staff and reallocate positions or duties if caseloads are below average.
9. Review six-hour Special Education instructional assistant positions to determine if some positions might be converted to part-time status.
10. Ensure that Special Education one-on-one instructional assistants follow the students to whom they are assigned.
Hacienda La Puente Unifi ed School District
MULTIYEAR FINANCIAL PROJECTION 21
Multiyear Financial ProjectionMultiyear fi nancial projections (MYP) are an important part of the overall budget process and a major requirement of the AB1200 school district fi nancial oversight legislation. The district is required to submit multiyear projections along with the adopted budget and all interim reports. AB1200 requires school districts to be able to meet all fi nancial obliga-tions for the current and two subsequent years. FCMAT noted some inconsistencies in the district-prepared MYP at the time the 2006-07 budget was adopted. The independently prepared multiyear projections done by FCMAT in this report include certain corrections and assumptions that differ from those the district used in their original projections. The FCMAT MYP, which was prepared last fall, indicates that the district will be able to meet its obligations in the current and two subsequent years. FCMAT prepared the multiyear fi nancial projections that are in this report. An unrestrict-ed general fund summary appears at the end of this section of the report, and the detailed MYP is attached as Appendix E. After reviewing district records, interviewing employees and examining numerous fi nancial reports to gather pertinent information for the MYP, FCMAT developed certain assumptions that are identifi ed in the MYP narrative. The dis-trict has engaged in defi cit spending in the past and is likely to continue doing so even though signifi cant budget adjustments were made in 2005-06 and 2006-07 if the budget is not carefully and frequently monitored.
FCMAT’s MYP was prepared using the district’s 2006-07 adopted budget and other fi -nancial information but may contain assumptions different from other multiyear projec-tion assumptions prepared by district staff. At this time, based on the 2006-07 budget information the district provided to FCMAT, it appears that the district will comply with the AB1200 requirements of meeting its fi nancial obligations in the current and two sub-sequent years. This was determined before the 4% salary increases were awarded.
The district met the required 3% reserve for economic uncertainties and ended the 2005-06 fi scal year with unrestricted general fund reserves exceeding the projected ending fund balance on the 2005-05 third interim report by over $3 million. The unaudited actual fi -nancial statements indicated that all of the excess funds have been designated for specifi c future purposes as identifi ed in Section 5 of the Fiscal Health Risk Analysis included in this report.
In 2006-07, prior to the 4% increase, salaries and benefi ts were budgeted at approximate-ly 90% of the district’s unrestricted general fund. A cap on the cost of employee health benefi ts at $9,500 per employee was in effect at the time the FCMAT MYP was prepared. The adopted budget included projected step and column moves for both certifi cated and classifi ed employees. The ending fund balance of 2005-06 included a designation of 2% to offset a potential retroactive pay increase.
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MULTIYEAR FINANCIAL PROJECTION22
In developing and implementing a multiyear projection, the district’s primary objective is to achieve and sustain a balanced budget, improve academic achievement and maintain local governance. MYPs are required by AB 1200 and AB 2756 and should be timely and contain the most current fi scal information available. These projections allow the district and its major stakeholders to predict revenues and expenditures, and to ensure that the district will be able to meet its fi nancial obligations in the current and two subsequent fi s-cal years.
The following MYP was prepared based on the district’s adopted budget as of July 1, 2006, using information provided by management at that time. Although the district is in declining enrollment, it has been proactive in planning its resources for the future and has maintained a balanced budget. At the time this MYP was prepared, negotiations had not been settled for 2006-07. FCMAT has subsequently learned that the district settled negotiations with all bargaining units at 4% for 2006-07. The district is not experiencing any signifi cant fi nancial challenges at this time but could face further budget reductions if the budget is not monitored regularly. The district’s 2006-07 fi rst interim report did not include the cost analysis of the 4% salary increases.
If a district cannot meet its fi nancial obligations for the current or two subsequent fi scal years, the county superintendent of schools must notify the governing board of the district and the Superintendent of Public Instruction if the district falls below the required reserve level. The county offi ce adheres to Education Code 42127.6 when assisting any school district in this situation.
County assistance could include assigning a fi scal expert to advise the district on fi nancial problems, conducting a study of the fi nancial and budgetary conditions of the district, or requiring the district to submit a proposal for addressing its fi scal condition. If a district does not meet the required reserve levels, the intent of the MYP is to help the county and the district formulate a plan to regain fi scal solvency and restore the required ending bal-ance.
California school districts and county offi ces use many different methods and software products to prepare reliable multiyear fi nancial projections. The FCMAT MYP was pre-pared using FCMAT’s Budget Explorer multiyear software, a Web-based forecasting tool that is available to all California school districts at no cost. The MYP was prepared using district data that was uploaded into Budget Explorer from the district’s mainframe com-puter system.
Any forecast of fi nancial data has inherent limitations, including issues such as the tim-ing of the report, subsequent negotiated settlements, unanticipated changes in enrollment trends and changing economic conditions on a state and local level. Therefore, the budget forecasting model should be viewed as a tool to assess trends based on certain criteria and assumptions, not as a prediction of exact numbers. The projection should be updated
Hacienda La Puente Unifi ed School District
MULTIYEAR FINANCIAL PROJECTION 23
at each interim fi nancial reporting period to maintain the most accurate data. The district should consider using Budget Explorer for future multiyear projections to provide a more detailed analysis for the board and district stakeholders to review, particularly since the 4% salary increase may have long-term fi nancial consequences that will affect future years.
FCMAT reviewed the district’s budget assumptions as of August 2006 to validate the 2006-07 adopted budget report and multiyear fi nancial projections. Budget assumptions include conservative economic factors outlined by School Services of California (SSC) in its fi nancial dartboard and fi scal information available at the California School Finance and Management 2006-07 Conference.
The following MYP represents FCMAT’s fi nancial projections as of August 2006 for the unrestricted general fund, which is where most of the district’s expenditures occur. (Please see next page.) The MYPs for the restricted and combined general fund are lo-cated in Appendix E to this report.
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MULTIYEAR FINANCIAL PROJECTION24
Notes
1, 2, 3
4
5, 6, 7
(1,276,721)(1,276,721)(1,276,721)3,302,3143,220,5361,997,600
2008-092007-082006-07Codes
General Fund
Restricted & Unrestricted Programs
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:49 AM
Hacienda La Puente Unified School District
Proj. 2Proj. 1Base YearAccountDescription
129,943,858128,130,593125,252,2348010 - 8099Revenue Limit SourcesRevenues
12,893,71412,893,71412,893,7148100 - 8299Federal Revenues36,778,53135,925,53134,827,5668300 - 8599Other State Revenues1,673,2201,673,2201,673,2208600 - 8799Other Local Revenues
181,289,323178,623,058174,646,734Total Revenues
85,189,26484,367,94783,655,2661000 - 1999Certificated SalariesExpenditures
27,080,41026,655,08826,238,1022000 - 2999Classified Salaries37,574,61036,950,59536,168,0913000 - 3999Employee Benefits8,941,9278,718,0168,401,7934000 - 4999Books and Supplies
176,710,288174,125,801171,372,413Total Expenditures4,579,0354,497,2573,274,321Excess (Deficiency) of Revenues over Expenditures
16,348,45415,959,68715,540,2805000 - 5999Services and Other Operating Expenditures1,532,8501,492,8161,451,0286000 - 6900Capital Outlay2,324,9202,263,7992,200,0007000 - 7299Other Outgo
(2,282,147)(2,282,147)(2,282,147)7300 - 7399Direct Support/Indirect Cost
0008910 - 8929Interfund Transfers InOther Financing Sources\Uses
1,276,7211,276,7211,276,7217600 - 7629Interfund Transfers Out0008930 - 8979All Other Financing Sources0007630 - 7699All Other Financing Uses0008980 - 8999Contributions
Total Other Sources\Uses
24,397,12021,176,58519,178,985
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
27,699,43424,397,12021,176,585Ending Fund Balance
50,00050,00050,000
Components of Ending Fund Balance
300,000300,000300,0006,975,5846,975,5846,975,584
0006,429,4986,517,1496,622,2325,339,6155,262,0785,179,474
000
8,604,7375,292,3092,049,295
9711Reserve for Revolving Cash9712Reserve for Stores9719Reserve for All Others
9730 - 9739General Reserve9740 - 9759Legally Restricted Balance9770 - 9774Designated for Economic Uncertainty
9700 - 9709Fund Balance Reserved
9790Undesignated/Unappropriated
0007430 - 7439Debt Service
0009780Other Designated
0009790Negative Shortfall
Hacienda La Puente Unifi ed School District
MULTIYEAR FINANCIAL PROJECTION 25
2006-07 Projected Ending BalancesAs noted in the following table, there are differences between the projected ending bal-ance for the budget year 2006-07 as determined by the district and the projected ending balance determined by FCMAT.
2006-07 Projected Balances as of August 2006District FCMAT
Unrestricted 15,293,536 14,554,353Restricted 6,622,232 6,622,232Total 21,915,768 21,176,585
The following will explain the unrestricted difference of ($739,183) between the district’s and FCMAT’s MYPs for the unrestricted general fund:
• FCMAT used the July 25, 2006 updated equalization aid provided by SSC to cal-culate the district’s revenue limit sources. This updated information provided an additional $10.81 per ADA and will result in an increase of $240,817 in revenue limit sources funding.
• Prior year revenue limit is not normally budgeted. Any positive or negative fi nan-cial impact of the fi nal prior year calculation is typically handled as an accrual or liability and does not impact the current year revenues. Therefore, FCMAT did not include the current budgeted amount of $680,000 in this projection, resulting in a decrease in revenue.
• FCMAT was unable to verify the source of the unrestricted federal revenue. Therefore, FCMAT’s projection does not include the $300,000 budgeted for unre-stricted federal revenues in the district’s projection.
Multiyear Forecast AssumptionsFCMAT has focused attention on the unrestricted portion of the district’s general fund budget, including the impact of increasing special education, community day school, transportation and the routine restricted maintenance calculations. The FCMAT projec-tion does not assume expending the sizeable 2005-06 restricted ending balance, because at the time of FCMAT’s fi eldwork the district had not shared specifi c plans for the use of these funds. In fact, as of the 2006-07 fi rst interim report, the district does not appear to have made specifi c decisions as to how the categorical carryover funds will be allocated or spent.
Enrollment and Average Daily AttendanceThe FCMAT study team reviewed the enrollment and average daily attendance (ADA) trends of the district for the years 2001-02 through 2005-06. The review compared the October CBEDS student enrollment count to the April P2 ADA data. Revenues earned by
Fiscal Crisis & Management Assistance Team
MULTIYEAR FINANCIAL PROJECTION26
the district through the revenue limit calculations are based on either the current or prior year P-2 data, whichever is higher. With the exception of an increase of 315 students in 2003-04, the district’s enrollment has been declining for a net enrollment loss of 2,041 over the previous four years. FCMAT has continued that conservative trend in its mul-tiyear projection using historical CBEDS data, cohort survival classroom progression and county birth rates to develop the attendance projection. FCMAT’s projected CBEDS and ADA are shown below. More detail as to enrollment and ADA analysis is located in Appendix E to this report.
2002 2003 2004 2005 2006 * 2007 * 2008 *CBEDS 25,184 25,499 24,955 23,241 23,037 22,736 22,297P2 ADA 23,076 23,076 22,677 22,223 21,767 21,476 21,061CBEDS/ADA % 91.6% 90.5% 90.9% 95.6% 94.5% 94.5% 94.5%
* estimated
Although the district’s ratio of enrollment to ADA in 2005-06 was within the average range for schools, the prior years’ ratio was well below the state average. Keeping kids in school for more days each year will increase the district’s revenue limit funding by increasing the number of ADA used in the calculation. At this time, the district continues to be funded on prior year P2 ADA because of declining enrollment. Improvements to the ratio will be realized in the funding for the following year at such time as the district experiences a growth in current year ADA above the prior year level. An increase of 1% in the attendance of currently enrolled students above last year’s P2 level could bring an additional $1,256,000 in revenue limit funding.
RevenuesRevenue Limit SourcesAt the time this MYP was prepared, FCMAT calculated the district’s revenue limit for 2006-07 using the most current state budget information from the July 2006 California School Finance and Management Conference and factors from the fi nal budget version 2006 SSC Dartboard. These factors include the estimated statutory COLA, elimination of the defi cit, and lottery rates for the current and projected fi scal years.
Anticipated declining enrollment numbers have affected the amount of revenues the dis-trict will receive; however, an enhanced COLA, equalization aid and a fully funded defi -cit factor mitigate the loss of revenue limit funding in the projection years. The district’s revenue limit sources are made up of a combination of state aid and local tax revenues in the calculation. FCMAT did not increase the level of district property taxes in the calcula-tion. This does not impact the total funding level, only the proportion of state aid to prop-erty taxes.
Hacienda La Puente Unifi ed School District
MULTIYEAR FINANCIAL PROJECTION 27
Federal RevenuesFCMAT did not include any unrestricted federal revenues in the projection because the source of any such funds could not be verifi ed.
State RevenuesFCMAT projected K-3 class size reduction revenues with COLA plus adjustments for declining enrollment. No mandated cost reimbursement funding is included in the pro-jection years. Due to uncertainty in the state funding of mandated cost reimbursements and the high rate of disallowed claims audited by the State Controller’s Offi ce, budgets should be adjusted when funds are received.
Local RevenuesNo changes were made to this revenue category.
ExpendituresCertifi cated SalariesThe FCMAT multiyear projection includes the impact of step and column salary move-ment. FCMAT did not include any increase for salary compensation in the projec-tion, as salary increases had not yet been determined through negotiations. FCMAT did reduce the number of teachers funded with unrestricted dollars by 18 in the projection year 2007-08 and seven in 2008-09 to offset the anticipated declining enrollment. The 2005-06 ending balance indicated a 2% reserve for future salary increases.
Classifi ed SalariesAs noted above, FCMAT did not include any salary increase but did include the ongoing impact of step and column movement.
Employee Benefi tsFCMAT increased statutory benefi ts in proportion to certifi cated and classifi ed salary changes in the projection years and factored a small COLA increase in employer health contributions in 2006-07 and 2007-08.
Books and SuppliesFCMAT adjusted the budget for materials and supplies using the Consumer Price Index (CPI) infl ation factor from the SSC Dartboard.
Services and Other Operating ExpendituresBudget amounts for travel and dues were not adjusted in the projection years. All other expenditures in the 5000 object series were adjusted using CPI.
Capital OutlayThe equipment budget was increased by CPI.
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MULTIYEAR FINANCIAL PROJECTION28
Direct Support/Indirect CostsIndirect costs have been adjusted based on the changes in categorical budgets in the pro-jection years.
Other Financing Sources/UsesTransfers OutThe transfer out in 2006-07 is the required contribution of ½ of 1% of the total general fund budgeted expenditures to the deferred maintenance fund.
Contributions to Restricted ProgramsUnrestricted contributions to restricted programs are for community day school, special education and the routine restricted maintenance program. FCMAT adjusted the contribu-tions according to calculated shortfalls for community day school and the special education program based on the current service delivery model. The routine restricted maintenance contribution was adjusted based on the 3% of total general fund expenditures requirement.
Net Increase/Decrease in Fund BalanceThe difference in the 2006-07 budgeted unrestricted revenues and expenditures is a posi-tive $1,997,600, taking into account the necessary contribution to restricted programs. This budgeted positive balance is a conservative amount and equates to 1.5% of the dis-trict’s unrestricted revenues.
Reserve LevelThe FCMAT projection indicates that the district will be able to meet the 3% minimum required reserve level in 2007-08 and 2008-09. However, this could change based on the impact of the 4% salary settlement and any future negotiated settlements with bargaining unit groups. The district must continue to monitor the budget carefully and accurately and address potential shortfalls in a timely manner.
RecommendationsThe district should:
1. Monitor enrollment and ADA monthly.
2. Consider using FCMAT’s free Budget Explorer software to prepare future multiyear fi nancial projections.
3. Update the MYP to refl ect the impact of the recent 4% negotiated salary settlements.
4. Update the budget as changes occur, not just at interim reporting periods.
5. Address potential budget shortfalls in a timely manner.
6. Develop a plan to effectively use the categorical carryover funds.
Hacienda La Puente Unifi ed School District
FISCAL HEALTH RISK ANALYSIS 29
Fiscal Health Risk AnalysisIn 2005, FCMAT developed the Fiscal Health Risk Analysis as a tool for local educa-tional agencies to evaluate the fi scal impact of trends in 18 operational and management areas. Reviewed in isolation, these areas may not independently be considered detrimen-tal to fi scal solvency. However, when evaluated as the core composite elements of the district’s fi nancial condition, these areas provide a clear checklist for establishing and maintaining fi scal solvency.
To conduct the fi scal health and risk analysis for the Hacienda La Puente Unifi ed School District, the FCMAT study team requested and reviewed a comprehensive list of fi nancial re-ports, enrollment and ADA information, as well as supplemental documents and system print-outs. The team met with the district Assistant Superintendent, Business Services and Director of Fiscal Services, and interviewed other key administrators and staff in the district.
The district has been experiencing signifi cant defi cit spending and declining enrollment over the past few years. During the 2005-06 fi scal year, the CBEDS enrollment declined by 1,714 from the prior year. FCMAT conducted a multiyear comparison of the general fund for past, current, and projected revenues, expenditures, transfers and components of the ending fund balance for fi scal years 2001-02 through the unaudited actuals for 2005-06 along with the 2006-07 adopted and fi rst interim budgets. FCMAT’s projections show en-rollment declined by about 200 in 2006-07. The enrollment decline of 200 was accounted for in the 2006-07 adopted budget and FCMAT’s multiyear projections. In periods where enrollment and ADA are fl at or declining, the district must exercise extreme caution regard-ing budgetary issues such as negotiations, staffi ng, and defi cit spending to ensure fi scal solvency. Diligent planning will enable the district to more clearly understand its fi nancial objectives and strategies to sustain fi nancial solvency. The district must continuously update the budget as new information becomes available in the district or from other funding and regulatory agencies. Although the district complies with the mandated budget revisions at the fi rst and second interim reporting periods, budget revisions should be prepared and pre-sented to the board monthly to ensure that changes and updates are known quickly and that the savings expected from budget reductions actually materialize.
The following Fiscal Health and Risk Analysis was completed by the FCMAT study team and refl ects the fi nancial status of the district as of the completion of FCMAT’s fi eldwork in August 2006. The analysis also includes an update of certain key events subsequent to the FCMAT fi eldwork, such as the results of the 2006-07 bargaining unit settlements, which will affect the district both fi scally and operationally.
The analysis focuses on the district’s unrestricted general fund, representing the revenues and expenditures related to funding sources that allow full district discretion in how mon-ies are used. The analysis contains specifi c comments and recommendations to assist the district in measuring and improving its fi nancial solvency score.
Fiscal Crisis & Management Assistance Team
FISCAL HEALTH RISK ANALYSIS30
Fiscal Health Risk Analysis
Key Survival Questions
1. Defi cit Spending • Is this area acceptable? Yes• Is the district spending within its budget in the current year? Yes (after
implementing major budget reductions)
The district has adopted a budget for 2006-07 that includes approximately $5.7 million in budget reductions, following budget reductions implemented in 2005-06 of $3.5 million. These reductions include staffi ng reductions, program delivery changes, and reductions to department and school site discretionary budgets.
The district administration became aware of the need for signifi cant budget reductions during fall 2005. Budget reductions were identifi ed during the preparation of the 2005-06 fi rst interim report, with the goal to reduce the budget by at least $3 million that year. The district requested that FCMAT prepare an independent multiyear projection to verify the estimated budget shortfall in 2005-06 and subsequent years. FCMAT suggested that the district issue a third interim report for 2005-06 to better project the ending fund balance prior to FCMAT’s preparation of the multiyear projections. The third interim general fund budget refl ected an unrestricted ending balance of $9,287,149, which was signifi cantly lower than the actual unrestricted ending balance of $12,556,753. Although this difference refl ects budget savings and conservative spending, it also indicates that the budget monitoring and oversight functions had not been working properly.
• Has the district controlled defi cit spending over multiple years? No
FCMAT reviewed independent audit reports for Hacienda La Puente from 1997-98 through 2005-06 that identifi ed general fund defi cit spending in six of the nine years. The district showed excess revenues over expenditures in 2000-01, 2004-05, and 2005-06 and budgeted excess revenues in 2006-07, before the settlement of negotiations.
• Is the defi cit spending addressed by fund balance, ongoing revenues, or expenditure reductions? Yes
The district administration and board developed and implemented budget reductions of $3.5 million in 2005-06 and $5.7 million in 2006-07 that appear to have adequately addressed the defi cit spending in both years, before the settlement of employee bargaining unit negotiations. Much of the success of this planning will depend on the accuracy of the enrollment projections for the current and future years as well as the district’s ability to prepare accurate multiyear fi nancial
Hacienda La Puente Unifi ed School District
FISCAL HEALTH RISK ANALYSIS 31
projections after reaching negotiated settlements of approximately 4% in ongoing salary increases for all employees. The July 1, 2006 adopted budget for 2006-07 indicated a projected net increase in the unrestricted general fund balance of approximately $2.7 million. The 2006-07 fi rst interim report indicates a projected increase in the ending fund balance of $3 million but does not include the 4% general fund salary increases that were recently approved by the board, estimated to be about $4.5 million.
2. Fund Balance • Is this area acceptable? Yes• Is the district’s fund balance consistently increasing? No
The general fund ending balance has experienced both increases and decreases since 1997-98. However, the fund balance has continued to support the required 3% minimum reserve level. The district’s diligence in implementing budget reductions in 2005-06 and 2006-07 indicates improvement in the fund balance before the recently approved salary increases.
Ending Fund Balance* Combined General Fund1998-99 $12,710,9981999-00 $9,133,6892000-01 $22,228,9632001-02 $22,071,7512002-03 $13,318,8172003-04 $12,523,1872004-05 $15,559,0762005-06 $19,178, 9852006-07 $22,258,650
*source – annual independent audit balances include legally restricted categorical ending balances 2006-07 projected balance taken from fi rst interim report, 12/15/06
• Is the fund balance increasing due to ongoing revenues and/or expenditure reductions? Yes
The projected fund balance increases for 2005-06 and 2006-07 are due to increased revenues and decreased expenditures but do not refl ect any negative effect from the negotiated settlements for 2006-07.
3. Reserve for Economic Uncertainty • Is this area acceptable? Yes• Is the district able to maintain its reserve for economic uncertainty in the
current and two subsequent years based on current revenue and expenditure trends? Yes
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FISCAL HEALTH RISK ANALYSIS32
• Was the district able to maintain its reserve in 2003-04 and 2004-05 without using the state fl exibility? Yes
• Is the district aware that the reserves must be restored with the 2005-06 budget? N/A
• Is there a plan to restore the 2005-06 reserve for economic uncertainty? N/A
The district administration identifi ed the budget shortfall early enough in 2005-06 for the board to approve and implement savings that improved the fund balance in 2005-06 and 2006-07.
4. Enrollment • Is this area acceptable? No • Has the district’s enrollment been increasing or stable for multiple years?
No
District enrollment has declined over the past several years. In prior years the enrollment projections were not always estimated accurately.
• Is the district’s enrollment projection updated at least semiannually? Yes
The district updates enrollment and ADA projections at least three times a year. An analysis of actual enrollment and ADA should be conducted monthly to ensure that projections are reasonable.
• Are staffi ng adjustments consistent with the enrollment trends? No
In the past the district made changes in certifi cated staffi ng levels based on enrollment changes and reduced 18 positions in 2005-06. Although the collective bargaining agreement between the district and the certifi cated teachers union identifi es a student teacher ratio of 30:1, the 2005-06 staffi ng levels for grades 4-6 were 28.7:1, grades 7-8 were 25.1:1, and grades 9-12 were 27.5:1. Classifi ed staffi ng does not appear to have been adjusted as enrollment declined. • Does the district analyze enrollment and average daily attendance (ADA)
data? Yes • Does the district track historical data to establish future trends between P-1
and P-2 for projection purposes? Yes
It was unclear which district administrator actually was responsible for enrollment and ADA projections. One specifi c person should be designated to oversee enrollment and ADA trends and projections, reporting to cabinet and the board monthly.
5. Unrestricted or Undesignated Balance • Is this area acceptable? Yes
Hacienda La Puente Unifi ed School District
FISCAL HEALTH RISK ANALYSIS 33
• Is the district’s unrestricted or free balance maintained throughout the year? Yes
Like many school districts, the unrestricted general fund estimated ending balance varies during the year. The 2005-06 unaudited actual ending fund balance included the required reserves for revolving cash, stores inventory, and 3% reserve for economic uncertainties, as well as about $6.975 million in board designated reserves for the following items:
Unused vacation payoff $500,000Donation accounts 281,000Liability losses 360,00005-06 open purchase orders 480,000Enrollment study 40,000Facility master plan 250,000Post employment benefi ts 1,130,0002005-06 2% salary increase 2,084,000Classroom furniture/equip 1,850,000
No undesignated fund balance amount was shown in the 2005-06 unaudited actual fi nancial report.
• Does the district consistently have fund balance above the required reserve? Yes
• The district has maintained an ending fund balance above the required 3% reserve but the ending balance has dwindled over the past several years.
6. Interfund Borrowing • Is this area acceptable? Yes • Can the district manage its cash fl ow without interfund borrowing? Yes
The district has not participated in interfund borrowing to date.
• Is the district repaying the funds within the statutory period? N/A
7. Bargaining Agreements • Is this area acceptable? Yes• Has the district settled bargaining agreements at or under COLA during the
past three years? Not always
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FISCAL HEALTH RISK ANALYSIS34
Source information for statutory and funded COLA percentages, School Services of California
Source information for salary COLA provided by the district
• Did the district conduct a pre-settlement analysis identifying an ongoing revenue source to support the agreement? Partially
Negotiations for 2006-07 were not settled at the time of the FCMAT study. The district’s 2005-06 unaudited actuals include a board designated reserve equal to a 2% increase for all employees, assuming the use of state COLA increase and reserves as the funding source. It is not known if a pre-settlement analysis was identifi ed in prior years.
Subsequent to the FCMAT fi eldwork, the district settled negotiations for 2006-07 with all bargaining units in the amount of 4%. The certifi cated increase became effective September 1, 2006. The classifi ed CSEA increase of 4% became effective January 1, 2007. The classifi ed SEIU unit received an increase of 4% retroactively to July 1, 2006. The Governing Board has not yet approved an increase for management, but a decision is expected soon. The salary increase included using the 2% designated ending reserve balance and an additional 2% from current year revenue limit COLA and other ongoing revenues.
• Did the district correctly identify the related costs above the COLA? No
The district did not provide salary increases above the state COLA.
• Did the district address budget reductions necessary to sustain the total compensation increase? Yes
• Did the Superintendent and CBO certify the agreement prior to ratifi cation? Yes
01-02 02-03 03-04 04-05 05-06 06-07
Statutory COLA 3.17% 1.66% 1.86% 2.41% 4.23% 5.92%
Funded COLA 3.17% 2.00% -1.20% 2.41% 4.19% 5.92%
Certificated Teachers 3.50% 2.00% 0.00% 2.00% 2.00% 4.00%
Classified CSEA 4.00% 2.00% 0.00% 2.00% 2.00% 4.00%
Management 4.50% 2.00% 0.00% 2.00% 2.00% 4.00% proposed
Classified Supervisory 2% Jan 02 2.00% 0.00% 0.00% 4.00% 4.00% SEIU 2% July 02
Hacienda La Puente Unifi ed School District
FISCAL HEALTH RISK ANALYSIS 35
• Is the Governing Board’s action consistent with the superintendent’s/CBO’s certifi cation? Yes
8. General Fund • Is this area acceptable? Yes • Is the percentage of the district’s general fund unrestricted budget allocated to
salaries and benefi ts at or under the statewide average? Yes
Fiscal YearCombined general fund cost of salaries and benefi ts
Percentage of general fund budget
Unrestricted general fund cost of salaries and benefi ts
Percentage of general fund budget
2002-03 139,112,693 78.6 105,934,870 85.72003-04 139,895,414 82.9 104,986.541 89.72004-05 145,571,514 80.7 105,591,436 89.82005-06 141,690,815 82.1 102,685,095 90.92006-07 1st interim budget
146,064,459 85.2 108,938,634 90.1
Source: District unaudited actual fi nancial reports Excludes transfers out in the total expenditure denominator
California school districts generally experience employee salary and benefi t costs in the range of 85% to 90% of total general fund expenditures. The average unrestricted percentage has recently begun to creep into the 90% range, with some districts experiencing as high as 94%, limiting their ability to fund basic needs such as classroom supplies, rising utility costs, equipment replacement, etc. with remaining discretionary dollars. Hacienda La Puente has stayed within the average percentage range because negotiations had not been settled as of the 2006-07 fi rst interim report and by maintaining a cap on the employer contribution to the employee health plans.
• Is the district making sure that only authorized restricted dollars pay for permanent staff? Yes
9. Encroachment • Is this area acceptable? Yes
• Is the district aware of the contributions to restricted programs in the current year? Yes
Fiscal Year 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 as of 1st interim
Contribution -6,422,784 -12,911,424 -3,757,938 -7,641,637 -9,813,353 -8,934,899
The district has been fortunate to have carryover balances to support expenditures in the Special Education programs. However, it is anticipated that in 2006-07
Fiscal Crisis & Management Assistance Team
FISCAL HEALTH RISK ANALYSIS36
the current balances will be expended and a larger unrestricted general fund contribution will be required this year and in subsequent years. The recent negotiated salary increases will impact the contribution as well.
• Does the district have a reasonable plan to address increased encroachment trends? Yes
The potential for providing general fund support to Special Education is being addressed by the administration and the Budget Committee. Recommendations are being developed that will be presented to the Governing Board.
• Does the district manage its encroachment from other funds such as Special Education, adult, cafeteria, child development, etc.? Yes
The district does not currently have any encroachments by other funds.
10. Management Information Systems • Is this area acceptable? No • Is the district data accurate and timely? No
The district currently operates an in-house system that is aging and requires specialized programming services, and also utilizes the LACOE PeopleSoft system. The business offi ce staff does not have adequate time to regularly reconcile the two systems. Budget revisions are made at interim reporting periods only. Both systems are reconciled by year end.
• Are the county and state reports fi led in a timely manner? Yes
• Are key fi scal reports readily available and understandable? Yes
Recently the CBO has been providing additional information to the board on a more regular basis, usually monthly.
• Is the district on the same fi nancial system as the county? Yes
The district has its own system, but the information is uploaded into the county system. The county system is considered the offi cial fi nancial record of the district.
11. Position Control • Is this area acceptable? No
• Is position control integrated with payroll? No
The district does not have a computerized position control system. The Director of Fiscal Services manages position control for budget purposes using self-
Hacienda La Puente Unifi ed School District
FISCAL HEALTH RISK ANALYSIS 37
built Excel spreadsheets. With the large number of employees in a district this size, this is a very time-consuming process and could lead to undetected errors. The Human Resources department manages position control for employment purposes.
For budget development, each employee is entered into the spreadsheet by site. Steps and columns are changed manually and benefi ts are calculated for each employee, then all costs are tallied by site. When the Director of Fiscal Services learns that employees have moved to another site or new employees are hired, then the spreadsheet and budget are updated at the interim reporting periods.
The system is not integrated with human resources or payroll. However, the director works very closely with both departments to verify the accuracy of the position control data. Human Resources maintains its own system of tracking positions and employees. The two systems are reconciled periodically. The Director of Fiscal Services also manually verifi es the position control system and budget to payroll records.
• Does the district control unauthorized hiring? Yes
The district uses a personnel action form that requires signatures from the HR and business departments to confi rm that there is available funding for new positions or changes in current position assignments. The Assistant Superintendent of Human Resources has been with the district for many years and has an excellent history of managing staffi ng due to years of experience. Should this employee leave the district, the loss of institutional memory would place the district in serious jeopardy without a reliable integrated position control system in place.
. 12. Budget Monitoring • Is this area acceptable? Partially
• Is there suffi cient consideration to the budget related to long-term bargaining agreements? Yes
Although interim reports are prepared as required and budget revisions are processed throughout the year, including personnel changes, budget monitoring is done strictly by the Director of Fiscal Services, whose workload is overwhelming. It is virtually impossible for one person to monitor the budget detail and manually maintain the position control spreadsheets that are required to ensure budget accuracy in a district this size.
Communication about the district budget has improved, with presentations to the board and staff in a narrative format through PowerPoint. Communication is key to keeping the district employees, board, bargaining units, and community up to date on the issues that affect the use of district funds.
Fiscal Crisis & Management Assistance Team
FISCAL HEALTH RISK ANALYSIS38
These issues include declining enrollment, the requirement to use 3% of the general fund total budget annually to maintain district facilities, growing Special Education encroachment, and the district’s ability to offer competitive compensation for employees.
• Are budget revisions completed in a timely manner? Only at interim reporting periods
The time constraints imposed by the current, mostly manual budgeting process preclude the inclusion of all changes in the interim reports. Budget revisions are prepared at the interim reporting periods. Considering the serious fi nancial issues the district has faced in the past several years and may face in the future due to declining enrollment, the budget should be revised monthly, or at least quarterly, to provide up-to-date information to the board at all times. • Does the district openly discuss the impact of budget revisions at the board
level? Yes
This is now the case. Presentations are now made to the board regularly.
For a short period of time in the recent past, the information provided to the board by a prior administrative team may not have been as timely or reliable as it is now.
• Are budget revisions made or confi rmed by the board at the same time the collective bargaining agreement is ratifi ed? Yes
• Has the district’s long-term debt decreased from the prior fi scal year? Yes
The independent audit reports for 1998-99 through 2005-06 show the amount of long-term debt is steadily decreasing largely due to repayment of general obligation bonds. However, at this time, the district has not recognized the full fi nancial impact of retiree benefi ts under the GASB 45 requirements.
• Has the district identifi ed the repayment sources for the long term debt? Yes
Retiree benefi ts are funded on a “pay as you go” basis, with no funds set aside for the long-term debt portion of the liability. The disclosure of the long-term debt obligation of employee retirement benefi ts under GASB 45 requirements will signifi cantly affect the district’s fi nancial position. Obtaining an updated actuarial report should be considered in the near future.
13. Retiree Health Benefi ts • Is this area acceptable? Yes
Hacienda La Puente Unifi ed School District
FISCAL HEALTH RISK ANALYSIS 39
The district provides post-employment health care benefi ts, in accordance with district employment contracts, to all employees who retire from the district on or after age 55 with at least ten years of continuous service for classifi ed employees or 15 years of service for certifi cated employees. Classifi ed employees hired after January 1, 2003 must have 15 years of service to be eligible. The district currently provides health care benefi ts to 234 retirees.
The district provides medical benefi ts at the same level that employees received when they retired for a period of up to fi ve years or age 65, whichever occurs fi rst.
The cost of retiree benefi ts in 2005-06 on the pay-as-you-go basis was $427,482 and the future long-term liability is estimated to be about $5 million as of June 30, 2006 (source: 2005-06 independent audit report). The district cap on benefi ts was $9,000 in 2005-06 and $9,500 in 2006-07, with agreement to add the revenue limit COLA factor to $9,500 in future years. The revenue limit COLA would be calculated as the statutory cola + or – defi cit, equalization, etc.
• Has the district completed an actuarial calculation to determine the unfunded liability? No
An actuarial report was not provided to the team, based on the minimal level of liability. The district plans to obtain an actuarial report this year.
• Does the district have a plan for addressing the retiree benefi ts liabilities? Yes
The district is currently using the pay-as-you-go method. No funding has been set aside to meet the GASB 45 early retiree benefi t requirements. However, the Assistant Superintendent of Business and board are working on a plan to address GASB 45 in the near future.
• Has the district conducted a re-enrollment process to identify eligible retirees?
The district recently went through a full re-enrollment process for all active and retired employees requiring proof of marriage and birth certifi cates for children.
14. Leadership/Stability • Is this area acceptable? Yes, at this time• Does the district have a Superintendent and/or Chief Business Offi cial that has
been with the district over four years? See explanation below
The district has undergone many administrative changes over the past several years that are partially responsible for the recent budget crisis. The current
Fiscal Crisis & Management Assistance Team
FISCAL HEALTH RISK ANALYSIS40
superintendent has been with the district for many years as an assistant superintendent, and accepted the superintendent position in June 2006.
The current Assistant Superintendent of Business was an employee of the district for many years, left for a short period of time and returned in September 2006.
Both of these administrators have many years of experience and have brought much needed overall stability to the district and the business operations.
• Does the Governing Board adopt clear and timely policies and support the administration in their implementation? Yes
Based on the interview conducted with two board members, FCMAT believes that the board is working with the administration to address the current issues.
• Does the Governing Board refrain from micromanaging? Yes, in most instances
15. District Liability • Is this area acceptable? Yes
• Has the district performed the proper legal analysis regarding potential lawsuits that may require the district to maintain increased reserve levels? Yes
According to the 2005-06 independent audit report, the district is a defendant in several legal actions brought about in the normal course of operations, but in the opinion of management, there are no cases that would materially affect the fi nancial statements. Most such claims are covered by insurance.
• Has the district set up contingent liabilities for anticipated settlements, legal fees, etc? There is no need for such action
16. Charter Schools • Is this area acceptable? Yes
The district does not have any charter schools at this time.
17. Audit Report • Is this area acceptable? Yes
• Did the district receive an audit report with material fi ndings? No
The 2004-05 and 2005-06 independent audit reports did not include any major audit adjustments or fi ndings, although fi nancial adjustments were made to several funds other than the general fund by the auditors due to their materiality threshold. Most of the management comments and other fi ndings related to ASB activities. All prior year recommendations were implemented. The district is
Hacienda La Puente Unifi ed School District
FISCAL HEALTH RISK ANALYSIS 41
committed to always resolving audit fi ndings to ensure they do not reoccur in subsequent years.
• Can the audit fi ndings be addressed without impacting the district’s fi scal health? Yes, all have been implemented
18. Facilities • Is this area acceptable? Yes• Has the district passed a general obligation bond? Yes, in 2000 for $100
million.
• Has the district met the audit and reporting requirements? Yes
The bond funds were used for modernization projects that will be substantially complete by June 30, 2007. The oversight of bond funds and reporting obligations has been contracted out and all requirements have been met.
• Is the district participating in the state’s school facilities program? Yes
As such, the district is required to fund the annual 3% routine restricted maintenance contribution for the maintenance and upkeep of district facilities and meets that obligation.
. • Does the district have suffi cient personnel to properly track and account for
facility-related projects? Yes
An outside contractor is used for this purpose. At this time, most of the major modernization projects are completed.
• Does the district have surplus property that may be sold or used for lease revenues? Yes
The district owns some excess property, but no decision has been made as to the future disposition of it. The district currently operates several small elementary schools. Should a decision be made in the future to close or combine the smaller schools, additional property might become available.
• Are there other potential statutory options? No
.• Does the district have a Facilities Master Plan that was completed or updated
in the last two years? Yes
The district regularly updates its facilities plan. FCMAT did not request or receive a copy, as this issue was outside the scope of the current study agreement.
Fiscal Crisis & Management Assistance Team
FISCAL HEALTH RISK ANALYSIS42
RISK ANALYSIS Total the number of areas that were not acceptable (“No” responses).Use the key below to determine the level of risk to the district’s fi scal health.0 – 3 4 – 6 7 – 10 11 – 18Low Moderate High Extremely HighTotal “No” Responses: 3
At this time, with three “No” responses, the district’s rating is in the low risk category. However, because of a few qualifi ed responses, the lack of an integrated position control system, and continued concerns about declining enrollment, the district should carefully consider the recommendations made in this report and continue to closely monitor all aspects of the budget. This report includes recommendations regarding implementing a position control system to ensure that salary and benefi t costs are accurately projected during the school year and in the stages of budget development. It is possible for the dis-trict to increase enrollment/ADA generated funding levels by improving the percentage of students that attend school each day, without increases in staffi ng levels.
Improvements in the methods of communicating the elements of the district’s budget and analyzing the proposals related to negotiations will keep the board, staff, and community well informed on how decisions are made for the district.
Hacienda La Puente Unifi ed School District
APPENDICES 43
Appendices
Appendix A - Study agreement
Appendix B - First management letter, April 4, 2006
Appendix C - Second management letter, July 19, 2006
Appendix D - Third management letter, September 6, 2006
Appendix E - Multiyear projection detail
MANAGEMENT ASSISTANCE TEAMSTUDY AGREEMENT
March 20, 2006
The FISCAL CRISIS AND MANAGEMENT ASSISTANCE TEAM (FCMAT), hereinafterreferred to as the Team, and the Hacienda La Puente Unified School District, hereinafter referredto as the District, mutually agree as follows:
1. BASIS OF AGREEMENT
The Team provides a variety of services to school districts and county offices ofeducation upon request. The District has requested that the Team provide for theassignment of professionals to study specific aspects of the Hacienda La Puente UnifiedSchool District operations. These professionals may include staff of the Team, CountyOffices of Education, the California State Department of Education, school districts, orprivate contractors. All work shall be performed in accordance with the terms andconditions of this Agreement.
2. SCOPE OF THE WORK
A. Scope and Obiectives of the Study
The scope and objectives of this study are to:
1) Conduct a review of the District's 2005-06 Second Interim financial reportfor all the general fund, Adult Education and Child Development fundsincluding revenue, expenditure, and ADA/enrollment information.
2) Prepare a general fund multi year financial forecast to identify theDistrict's financial position in 2006-07 and 2007-08 if enrollmentcontinues to decline and no changes other than statutory COLA, step andcolumn, and CPI trends are applied.
3) Determine the current level of risk to the District's fiscal health using theFCMAT Fiscal Health Risk Analysis model.
B. Services and Products to be Provided
1) Orientation Meeting - The Team will conduct an orientation session at theDistrict to briefDistrictmanagementand supervisorypersonnelon theproceduresof the Team and on the purposeand scheduleof the study.
2) On-site Review - The Team will conduct an on-site review at the Districtoffice and at school sites if necessary.
3) ProgressReports- The Teamwill hold an exit meetingat the conclusionof the on-site reviewto informthe Districtof significantfindingsandrecommendationsto thatpoint.
4) Exit Letter - The Teamwill issue an exit letter approximately10daysafterthe exit meetingdetailingsignificantfindingsand recommendationsto
1
. . ... . . .- -.- -- - - . .---
date and memorializing the topics discussed in the exit meeting.
5) Draft Reports - Sufficient copies of a preliminary draft report will bedelivered to the District administration for review and comment.
6) Final Report - Sufficient copies of the final study report will be deliveredto the District following completion of the review.
3. PROJECT PERSONNEL
The study team will be supervised by Barbara Dean, Deputy Administrative Officer,Fiscal Crisis and Management Assistance Team, Kern County Superintendent of SchoolsOffice. The study team may also include:
A. Michele McClowry FCMAT Management AnalystB. Margaret Rosales, FCMAT Fiscal ConsultantC. Carleen Wing Chandler, FCMAT Fiscal Consultant
Other equally qualified consultants will be substituted in the event one of the above notedindividuals is unable to participate in the study.
4. PROJECT COSTS
The cost for studies requested pursuant to E.C. 42127.8(d)(1) shall be:
A. $400.00 per day for each Team Member while on site, conducting fieldwork atother locations, presenting reports, or participating in meetings.
B. All out-of-pocket expenses, including travel, meals, lodging, etc. Based on thescope identified in section 2A, estimated cost is $6,500. District will be billed atactual costs.
Payments for FCMAT services are payable to Kern County Superintendent of Schools-Administrative Agent.
5. RESPONSffiILITIES OF THE DISTRICT
A. The District will provide office and conference room space while on-site reviewsare In progress.
B. The District will provide the following (if requested):
1) A map of the local area2) Existing policies, regulations and prior reports addressing the study
request3) Current organizational charts
2
4) Current and four (4) prior year's audit reports5) Any documents requested on a supplemental listing
C. The District Administration will review a preliminary draft copy ofthe study.Any comments regarding the accuracy of the data presented in the report or thepracticability of the recommendations will be reviewed with the Team prior tocompletion ofthe final report.
Pursuant to EC 45125.1(c), representatives of FCMAT will have limited contact withDistrict pupils. The District shall take appropriate steps to comply with EC 45125.1(c).
6. PROJECT SCHEDULE
The following schedule outlines the planned completion dates for key study milestones:
Orientation:Staff Interviews:Exit Interviews:Preliminary Report SubmittedFinal Report SubmittedBoard Presentation
February 6,2006February 6-8, 2006February 8, 2006,March 17, 2006To be determinedTo be determined
7. CONTACT PERSON
Please print name of contact person: Walter Freeman
Telephone 626 933-3869 EAX
Edward Lee Vargas,Hacienda La Puente
.~rintendent
. ed School District
I&~ /-/8-0kBarbara Dean, Deputy Administrative Officer DateFiscal Crisis and Management Assistance Team
In keeping with the provisions of AB1200, the County Superintendent will be notified of thisagreement between the District and FCMAT and will receive a copy ofthe final report.
3
April 4, 2006
Edward L. Vargas, SuperintendentHacienda La Puente Unified School District15959 East Gale AvenueCity of Industry, California 91716-0002
Dear Superintendent Vargas,
The purpose of this letter is to confirm the initial major findings and recommendations identified by the Fiscal Crisis and Management Assistance Team (FCMAT) as discussed at the exit conference conducted at the district office on March 22, 2006.
The district requested that FCMAT conduct a review of the budget development process and prepare a multiyear projection as described in the study agreement, as follows:
1. Conduct a review of the district’s 2005-06 second interim financial report for all the general fund, adult education and child development funds including revenue, expenditure, and ADA/enrollment information.
2. Prepare a general fund multiyear financial forecast to identify the district’s financial position in 2006-07 and 2007-08 if enrollment continues to decline and no changes other than statutory COLA, step and column, and consumer price index trends are applied.
3. Determine the current level of risk to the district’s fiscal health using the FCMAT Fiscal Health Risk Analysis model.
2005-06 District Budget and Multiyear ProjectionsFCMAT reviewed district records, interviewed employees and examined numerous financial reports to gather pertinent information for this study. The district’s once-large reserve balance of $25 million has dwindled over several years and has been used to cover the deficiency between revenues and expenditures. The district continues to deficit spend even though budget adjustments were made in prior years and this year.
2
The district recently submitted a qualified second interim report to the Los Angeles County Office of Education. The projected ending balance for 2005-06 will barely meet the minimum 3% reserve for economic uncertainties required by the state.
The deficit spending is largely due to declining enrollment and the district’s inability to quickly respond by adjusting the budget. The decline in enrollment was even greater than anticipated this year, leaving the district facing budget reductions of at least $10 million in 2006-07 on top of $3 million in cuts implemented this year to retain fiscal solvency.
In addition, several employees in the business office are either new to the district or to their current positions. The high turnover in key personnel may have kept the seriousness of the budget crisis from being adequately communicated to the board, staff and community.
The study team was asked to prepare a multiyear projection (MYP) based on the district’s working budget as of the 2005-06 second interim report. The MYP could not be completed because some of the data in the second interim report had not been updated. The MYP process requires uploading budget information from a mainframe computer system into a software program, assuming that all budget line items are complete and accurate. The base data was deemed incomplete when various test assumptions did not produce plausible data.
This situation was discussed with the district administration, and it was mutually decided to postpone the preparation of the MYP projections for a few weeks to allow the district time to review all of the budget line items in question. It should be noted that the major budget components were deemed reasonable; it was specific line item detail that, when uploaded, was found to be incomplete.
Although preparation of the MYP is temporarily delayed, the findings and recommendations contained in this letter may assist the district administration and board of trustees as they conduct the difficult process of identifying and approving $10 million in budget reductions.
The district’s financial situation is very serious. Deficit spending must cease. The administration and board have kept budget reductions as far away from the classroom as possible, but few future cuts can be made without drastically impacting student programs or amending bargaining agreements. With 85% to 90% of the unrestricted budget devoted to employee compensation, the bargaining units and the administration must work closely to help the district avoid insolvency.
Communication may not have been sufficient to keep key stakeholders and employees informed about the budget shortfall. Most employees stated that the budget problems caught them by surprise and they were unaware that major budget reductions were being considered. The most common complaint from staff was that communication has been sporadic or inadequate and must be improved to ensure that all parties are kept apprised of the board’s decisions during this process.
The Public Information Officer (PIO) is on medical leave, leaving the district with no one in charge of keeping the public informed about the budget crisis. The district should consider alternatives to assist with public relations and press releases until the PIO returns.
�
Spending on major facility and technology projects is ongoing. Employees and the public may not completely understand the difference between unrestricted general fund dollars and the restricted funding sources available for construction and other specific programs. Open communication, beginning budget work early, and including stakeholders in the decision making will enable the district to effectively work through the process. All parties should be kept informed over the next few months to ensure that the budget savings are properly calculated and incorporated into the final adopted budget.
Employee contract negotiations are in progress. Only the smallest bargaining unit (SEIU) has settled its contract. The budget includes an allowance to cover a 2% increase for all employees this year. It may be difficult for the district to explain to the public why salary increases are being approved while budget reductions are being made.
In the past, some budget reductions have not materialized due to subsequent decisions by the administration or board of trustees. One example is the last-minute change in the high school teacher staffing ratio from 34:1 to 33:1 that occurred just before the start of school in 2005. The budgeted savings from a teacher ratio of 34:1 were not realized, so one-time reserve funds were used to cover the deficit. In the future, programs should not be added or enhanced without carefully identifying an ongoing funding source.
FCMAT did not delve into the specific budget reductions being considered by the administration and board of trustees, but it was noted that the district has several small elementary schools with fewer than 300 students enrolled. The administrative and operational costs to maintain a small school are nearly as high as those of a larger campus. Other school districts facing critical budget deficits have been faced with the difficult decisions to close small schools or adjust boundaries to smooth out enrollment. The district should seriously consider closing small schools during the budget reduction process.
The 2005-06 second interim report for the adult education fund was budgeted incorrectly. Revisions submitted to the business office by the Assistant Superintendent were not promptly updated. Based on FCMAT’s interview with the child development program director, the second interim report for that fund also was incorrect. All operating funds such as the adult education fund, child development fund and cafeteria fund should be updated every time the general fund budget is revised, especially at interim reporting periods.
The study team noted that the district’s categorical (CAT) form for 2004-05 showed a restricted carryover for home-to-school transportation and special education transportation. This is highly unusual since it would indicate the district incurred no encroachment for transportation in the prior year. The current year’s budget showed that only personnel costs were budgeted in the transportation resource code. Expenditures may have been incorrectly coded, which could have caused incorrect information to be entered on state and federal reports. In some cases, this could result in the district not receiving appropriate funding. The district should carefully review its account code structure for accuracy for the current fiscal year and budget year, and make corrections as necessary. The district should also consider refiling certain state and federal reports if revenues and/or expenditures have been reported incorrectly.
4
The business staff should strive to complete the current budget adjustments quickly to facilitate the preparation of multiyear projections that will accurately verify and forecast the financial condition of the district this year and in two subsequent years. The district may wish to consider contracting an independent consultant with extensive budget experience to provide assistance. Once the budget is corrected, FCMAT will return to prepare the MYP as required by the study agreement. The proposed cuts and savings must be accurately projected and fully implemented to ensure that the district’s 2006-07 budget is approved by the Los Angeles County Office of Education (LACOE). The LACOE will require that the district submit a detailed, accurate budget reduction plan and multiyear projection by June 30, 2006, indicating that the district will be able to meet its financial obligations in 2006-07 and two subsequent years, along with its adopted budget.
Budget Development and OversightResponsibility for developing the district’s budget generally resides with the business office under the direction and oversight of the Chief Business Officer. Budget revisions, monitoring, and financial reporting are the responsibility of the director, with changes submitted by budget managers throughout the district. Budget monitoring is essential to ensure that district funds are used correctly and effectively.
Five business office employees are assigned to budget tasks, but three of them are new to their positions and have very limited experience. The turnover and lack of experience have placed a heavy burden on the director, creating a major backlog in budget revisions. The district’s multiple software systems have made budget development and monitoring difficult and time-consuming. The business office must develop, manage, revise, and monitor the budget and financial resources in a timely manner to retain the district’s fiscal viability. The budget should reflect the district’s goal to provide a comprehensive instructional program.
The district distributes an annual budget guide. However, budget managers may not always be fully trained or included in budget development. This seems especially true with regard to federal and state categorical programs. Most budget managers at sites and departments can access their budgets online, but need more training to use the system more effectively. Budget managers need to be held accountable for budgeting accurately and not overspending their allocations. The level of student enrollment, number of sites, impact of contractual obligations, and past practices often determine the budgeting process used by a school district. A successful budget model establishes a level of financial confidence within the district. Throughout the process, budget managers must be provided with clear and concise procedures to follow. Budget development should begin early in the year, preferably in January after the governor proposes the budget for the upcoming fiscal year. The first step in the process is to approve a budget calendar indicating the due dates that must be met to adopt the district’s budget by June 30 each year. A well-managed budget development calendar serves two purposes: It allows site and department budget managers to identify their needs for the upcoming year and it strengthens communications between the managers and the business office.
5
The business office staff should meet with budget managers and principals at least once in the spring to discuss budget assumptions and assist in budget development, and again in the fall to review prior year carryovers.
One of the most critically essential budget development and monitoring tools is a position control system to identify employee salary and benefit costs. A reliable position control system also is an integral part of the overall internal accounting controls to ensure that salaries and benefits are budgeted and paid only as authorized by the board of trustees. Salaries and benefits are approximately 85% of a district’s general fund budget. Unanticipated increases in these categories can quickly alter a district’s fiscal stability. An integrated position control system establishes authorized positions by site or department and ensures that staffing levels and payroll expenditures conform to district formulas and standards, preventing overstaffing and overpayments.
The district’s position control system is not computerized. Instead, employee tracking and budgeting for salaries and benefits is managed manually by the Human Resources Department and Fiscal Services. The business director uses an Excel spreadsheet based on payroll information to identify current employee salaries and benefits. Data in the Human Resources Department is managed on Excel spreadsheets and by memory. Human Resources uses its system to track and fill positions. Implementation and utilization of a reliable, computerized position control system by Human Resources, budget and payroll should be top priority. This will enable Human Resources and the business office to jointly maintain salary and benefit information. The fiscal/budget department would open new positions or change existing ones. Human Resources would place employees or remove them from positions. Payroll could only pay employees based on the information in the system. This separation of duties enhances internal control standards.
The district uses multiple computer systems: its own Boss system and the LACOE PeopleSoft system and Human Resources system for payroll, which flows directly into PeopleSoft but not into Boss. Agencies using multiple systems effectively must constantly reconcile the data to maintain financial integrity and reliable records. The district’s business office does not reconcile the data in the two systems until the year-end financial closing. FCMAT could not verify the accuracy of the data in either system because the reports did not match.
The Director of Human Resources prepares enrollment projections, which are reviewed by the Assistant Superintendent of Business. Student enrollment and the corresponding average daily attendance (ADA) are the key factors in the amount of state funding received in revenue limit funds. Enrollment levels were down more than projected, exacerbating the budget shortfall. District staff must review and update enrollment projections throughout the budget development process and adjust staffing accordingly.
Staffing ratios must be carefully reviewed and strictly enforced. The district has reduced certificated staff as enrollment has declined, but classified positions may not have been adjusted. The district’s small and large schools have some similar classified support staff regardless of the enrollment level. Staffing ratios should be reviewed and updated before adoption of the 2006-07 budget.
6
As with most districts in California, the cost of special education has increased significantly. The district should closely review the caseloads of resource specialist program teachers especially at the small elementary schools, monitor the use and placement of instructional assistants, and consider employing part-time instructional assistants in place of full-time assistants wherever possible.
The district receives considerable state and federal categorical funds that are designated by the granting agency for special projects. At the end of last year, the district had over $5 million in unspent carryover categorical funds. Careful planning for the effective use of these funds may help ease the burden on the unrestricted general fund. The recent second interim report showed that the restricted ending balance is projected to be the same as the prior year ending balance, indicating that categorical fund expenditures were not reviewed.
As the district considers reductions and further changes in the budget for next year, it should develop a process to fully define anticipated increases or decreases in spending. Once the options are identified and prioritized, a full cost analysis must be completed to determine the total savings of each. For example, when positions are created or eliminated, the cost of statutory benefits and health coverage must be calculated along with salaries to quantify the full dollar value of these changes. Once budget reductions are approved by the board, the cuts must be implemented and monitored to ensure that the anticipated savings are realized. Proper planning and cost analysis will protect the district’s future financial health.
The district should consider forming a budget committee. Many school districts use budget committees with members representing all employee groups and community stakeholders to review and prepare recommended budget reductions to the board. A budget committee could help communicate financial information to constituents, which would enhance trust throughout the district. Multiyear financial projections are an important part of the overall budget process and a major requirement of the AB1200 school district financial oversight legislation. The district is required to submit multiyear projections along with the adopted budget and all interim reports. AB1200 requires school districts to be able to meet all financial obligations for the current and two subsequent years.
The district is taking a proactive, responsible approach to address the budget shortfall in 2006-07. The administration and board must work diligently to find ways to reduce the budget with as little impact to students and employees as possible. As the district faces major budget reductions, the availability of cash to cover current expenditures may be tight. Monthly cash flow projections should be prepared and cash regularly reconciled to better manage cash and plan the timing of certain types of expenses.
7
Should you need any further information at this time, please feel free to contact our office. The study team will complete the multiyear projection as soon as the district has performed the necessary current year budget adjustments.
Sincerely,
Michele McClowryManagement Analyst
July 19, 2006
Dr. Barbara Nakaoka, SuperintendentHacienda La Puente Unified School District15959 East Gale AvenueCity of Industry, California 91716-0002
Dear Superintendent Nakaoka,
The purpose of this letter is to confirm our agreement that the Fiscal Crisis and Management Assistance Team (FCMAT) will postpone further work in the district until August 21-22, 2006. This is because the 2005-06 third interim report with district-prepared multiyear projections contained information that impeded FCMAT’s ability to upload and process the data into our software system. The study team discussed this situation with you and Assistant Superintendent Walter Freeman on June 14, 2006. The district requested that FCMAT conduct a review of the district’s budget development process and prepare a multiyear projection as described in the study agreement, as follows:
1. Conduct a review of the district’s 2005-06 second interim financial report for all the general fund, adult education and child development funds including revenue, expenditure, and ADA/enrollment information.
2. Prepare a general fund multiyear financial forecast to identify the district’s financial position in 2006-07 and 2007-08 if enrollment continues to decline and no changes other than statutory COLA, step and column, and consumer price index trends are applied.
3. Determine the current level of risk to the district’s fiscal health using the FCMAT Fiscal Health Risk Analysis model.
FCMAT has previously addressed other issues related to this scope of study, as described in our management letter dated April 4, 2006. FCMAT visited the district in mid-June to review the budget and prepare a multiyear projection based on the 2005-06 third interim report that was approved by the Board of Trustees. However, while reviewing pertinent documents during the fieldwork, the study team noticed that the district-prepared multiyear projection that was included with the third interim report was not in a useable format.
2
At that time in mid-June the district was in the process of finalizing the 2006-07 budget, with plans to present it to the board for approval in the very near future. The Los Angeles County Office of Education (LACOE) and the California Department of Education (CDE) require adopted budgets to include a district-prepared multiyear projection, which the district was also in the process of finalizing.
The district and FCMAT mutually agreed during a meeting on June 14, 2006 that FCMAT would postpone work on the district’s multiyear projection until after the 2005-06 accounting records were closed, the state-required SACS unaudited actual documents were finalized, and the 2006-07 budget had been approved by LACOE. It has since been determined that this information will be available on August 21, 2006.
The district’s dedication to ensuring future fiscal solvency by taking action to address the budget shortfall in 2005-06 and 2006-07 is to be commended. The administration and board are working together to identify and approve budget reductions with as little impact to students and employees as possible. As the district faces major budget reductions, the availability of cash to cover current expenditures may be tight. Monthly cash flow projections should be prepared and cash regularly reconciled to better manage cash and plan the timing of certain types of expenses.
Should you need any further information at this time, please feel free to contact our office. In addition, please notify FCMAT when the district has completed the year-end closing process, and the study team will then return to complete the multiyear projections as requested in the study agreement.
Sincerely,
Michele McClowry, CPAFiscal Intervention Specialist
C: Walter Freeman, Assistant Superintendent of Business
September 6, 2006
Dr. Barbara Nakaoka, SuperintendentHacienda La Puente Unified School District15959 East Gale AvenueCity of Industry, California 91716-0002
Dear Superintendent Nakaoka,
The purpose of this letter is to confirm the major findings and recommen-dations identified by the Fiscal Crisis and Management Assistance Team (FCMAT) during fieldwork that was conducted in the district on August 21 and 22, 2006, and discussed at the exit meeting with Mr. Walter Freeman and Ms. Maureen Scanlon on August 24, 2006.
In March 2006 the district initially requested that FCMAT review its budget development process and prepare a multiyear projection (MYP) as described in the study agreement, as follows:
1. Conduct a review of the district’s 2005-06 second interim fi-nancial report for all the general fund, adult education and child development funds including revenue, expenditure, and ADA/enrollment information.
2. Prepare a general fund multiyear financial forecast to identify the district’s financial position in 2006-07 and 2007-08 if en-rollment continues to decline and no changes other than statu-tory COLA, step and column, and consumer price index trends are applied.
3. Determine the current level of risk to the district’s fiscal health using the FCMAT Fiscal Health Risk Analysis model.
The scope of the project was amended after FCMAT visited the district on two occasions prior to August 2006 because it was determined that the district’s financial data was not in a format that FCMAT could process us-ing its MYP software.
Two prior letters from FCMAT to the district are attached to provide a historical record of the findings and recommendations that have been iden-tified previously. These letters should provide a thorough picture of the findings that will be included in the final report, which will be forthcoming in approximately six weeks.
2
Since several months have passed, rather than using the 2005-06 second interim report as a base for the MYP, FCMAT is currently processing the MYP using the district’s 2006-07 adopted bud-get as a base. The MYP will evaluate the 2006-07 budget and will include financial projections for 2006-07 and 2007-08. In addition, FCMAT is preparing a fiscal health risk analysis to evalu-ate the financial impact of past trends in 18 operational and management areas. Both documents will be included in the final report.
2006-07 District Budget and Multiyear ProjectionsMultiyear financial projections are an important part of the overall budget process and a major re-quirement of the AB1200 school district financial oversight legislation. The district is required to submit multiyear projections along with the adopted budget and all interim reports. AB1200 requires school districts to be able to meet all financial obligations for the current and two subsequent years.
FCMAT reviewed district records, interviewed employees and examined numerous financial reports to gather pertinent information for the MYP. The district has experienced deficit spending in the past and could continue to deficit spend if the budget is not carefully and frequently moni-tored, even though significant budget adjustments were made in 2005-06 and this year.
The deficit spending is largely attributable to declining enrollment and the district’s inability to quickly respond by making timely budget adjustments. The enrollment decline was even greater than anticipated in 2005-06. Enrollment is projected to decline by 500 in 2006-07 and another 200 in 2007-08. A high turnover in key personnel may have kept the seriousness of the budget crisis from being adequately addressed in prior years.
For the most part, budget development and monitoring is performed by the Director of Fiscal Services. Since there is no integrated position control system in place, this employee also over-sees the position control function by preparing Excel spreadsheets to calculate and budget for employee salaries and benefits. Because several employees in the business office are either new to the district or to their current positions, the director is responsible for an enormous workload.
As discussed with district administrators, the FCMAT study team could not previously prepare an MYP based on the district’s working budget as of the 2005-06 second interim report. The MYP process requires uploading budget information from a mainframe computer system into a software program, assuming that all budget line items are complete and accurate. The base data was deemed incomplete when various test assumptions did not produce plausible data.
FCMAT’s MYP will be prepared using the district’s budget information but may contain assumptions different from other multiyear projections prepared by district staff. At this time, based on the 2006-07 budget information that the district provided to FCMAT, it appears that the district will comply with the AB 1200 requirement of meeting its financial obligations in the current and two subsequent years.
The district met the required 3% reserve for economic uncertainties and ended the 2005-06 fiscal year with unrestricted general fund reserves exceeding the projected ending fund balance on the 2005-05 third interim report by over $3 million. The unaudited actual financial statements indi-cate that all of the excess funds have been designated for specific future purposes.
�
Salaries and benefits are budgeted at approximately 89% of the district’s unrestricted general fund. Employee contract negotiations are not settled for 2006-07, except for a cap on the cost of employee health benefits at $9,500 per employee. The budget includes projected step and col-umn moves for both certificated and classified employees. The ending fund balance of 2005-06 includes a designation of 2% to offset a retroactive pay increase of that amount should that come to pass. Maintaining fair and competitive salaries and benefits is important to recruit and retain highly qualified employees, but it may be difficult for the district to explain to the public why salary increases are being approved when significant budget reductions were implemented.
One of the most critically essential budget development and monitoring tools is a position con-trol system to identify employee salary and benefit costs. A reliable position control system also is an integral part of the overall internal accounting controls to ensure that salaries and benefits are budgeted and paid only as authorized by the board of trustees. Unanticipated increases in salaries and benefits can quickly alter a district’s fiscal stability. An integrated position control system establishes authorized positions by site or department and ensures that staffing levels and payroll expenditures conform to district formulas and standards, preventing overstaffing and overpayments.
It was reported to FCMAT that the district reduced 18 certificated teaching positions this year due to declining enrollment. The staffing ratios must be strictly enforced. The district seems to have reduced certificated staff as enrollment declined, but classified positions may not have been adjusted. The district’s small and large schools have some similar classified support staff regard-less of the school’s enrollment level. Staffing ratios should be reviewed and updated regularly.
The district receives considerable state and federal categorical funds that are designated by the granting agency for special purposes. At the end of 2003-04, the district had over $5 million in unspent carryover categorical funds. At the end of 2005-06, the district had restricted carryover of $6.6 million, over $1.5 million more than the prior year. Compliance with program legal re-strictions is very important but with careful planning, many districts have effectively used cat-egorical funds to help ease the burden on the unrestricted general fund.
Should you need any further information at this time, please feel free to contact our office. The study team will complete the multiyear projection and fiscal health risk analysis as soon as pos-sible and will include the specific details in the final report.
Sincerely,
Michele McClowry, CPAFiscal Intervention Specialist
C: Gary Matsumoto, Chief Business Officer
Notes
1, 2, 3
4
5, 6, 7
(1,276,721)(1,276,721)(1,276,721)3,302,3143,220,5361,997,600
2008-092007-082006-07Codes
General FundRestricted & Unrestricted Programs
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Hacienda La Puente Unified School DistrictProj. 2Proj. 1Base YearAccount
Description
129,943,858128,130,593125,252,2348010 - 8099Revenue Limit SourcesRevenues
12,893,71412,893,71412,893,7148100 - 8299Federal Revenues36,778,53135,925,53134,827,5668300 - 8599Other State Revenues
1,673,2201,673,2201,673,2208600 - 8799Other Local Revenues181,289,323178,623,058174,646,734Total Revenues
85,189,26484,367,94783,655,2661000 - 1999Certificated SalariesExpenditures
27,080,41026,655,08826,238,1022000 - 2999Classified Salaries37,574,61036,950,59536,168,0913000 - 3999Employee Benefits
8,941,9278,718,0168,401,7934000 - 4999Books and Supplies
176,710,288174,125,801171,372,413Total Expenditures4,579,0354,497,2573,274,321Excess (Deficiency) of Revenues over Expenditures
16,348,45415,959,68715,540,2805000 - 5999Services and Other Operating Expenditures1,532,8501,492,8161,451,0286000 - 6900Capital Outlay2,324,9202,263,7992,200,0007000 - 7299Other Outgo
(2,282,147)(2,282,147)(2,282,147)7300 - 7399Direct Support/Indirect Cost
0008910 - 8929Interfund Transfers InOther Financing Sources\Uses
1,276,7211,276,7211,276,7217600 - 7629Interfund Transfers Out0008930 - 8979All Other Financing Sources0007630 - 7699All Other Financing Uses0008980 - 8999Contributions
Total Other Sources\Uses
24,397,12021,176,58519,178,985
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
27,699,43424,397,12021,176,585Ending Fund Balance
50,00050,00050,000
Components of Ending Fund Balance
300,000300,000300,0006,975,5846,975,5846,975,584
0006,429,4986,517,1496,622,2325,339,6155,262,0785,179,474
000
8,604,7375,292,3092,049,295
9711Reserve for Revolving Cash9712Reserve for Stores9719Reserve for All Others
9730 - 9739General Reserve9740 - 9759Legally Restricted Balance9770 - 9774Designated for Economic Uncertainty
9700 - 9709Fund Balance Reserved
9790Undesignated/Unappropriated
0007430 - 7439Debt Service
0009780Other Designated
0009790Negative Shortfall1. Source: 1300 Class Size Reduction, Grades K–3 (Obj 8434) - K-3 CSR Revenue based on 97% of Projected K-3 CBEDS Enrollment:
2007/08 - 6,198 * .97 * $1,072 = $6,444,8642008/09 - 6,237 * .97 * $1,102 = $6,667,100
2. Source: 1100 State Lottery (Obj 8560) - FCMAT did not adjust the unrestricted Lottery based on decling ADA. As the district has adjustedfor the reduced ADA and Lottery adjustments.
3. Source: 7156 Instructional Materials: Grades K–8 (Includes Disaster funding and Fast Growth) (Obj 8590) - Instructional Materials based on: 2007/08 - Prior Year CBEDS estimate of 23,037 * 55.92 = $1,288,2292008/09 - Prior Year CBEDS estimate of 22,736 * 57.49 (includes COLA) = $1,307,093
4. Source: 0000 No reporting requirements (Obj 1103) - Adjustment of Classroom Teachers: 2007/08 - Reduction of 18 Classroom Teacher @ $46,816 Average Salary per anticipated decline of 500 ADA. 2008/09 - Reduction of 7 Classroom Teachers @ $46,816 Average Salary per anticipated decline of 200 ADA.
5. Source: 0000 No reporting requirements (Obj 3401) - Health/Welfare Adjusted by COLA: 2007/08 Estimated COLA 4.7% and reduced by 18 Teachers * $9,5002008/09 Estimated COLA 2.8% and reduced by 7 Teachers * $9,500
6. Source: 1300 Class Size Reduction, Grades K–3 (Obj 3401) - Health & Welfare increased by COLA estimate in future years.7. Source: 0000 No reporting requirements (Obj 3402) - Health and Welfare Adjusted by COLA:
Notes
1, 2
3
4, 5, 6
(10,559,885)(10,309,721)(10,211,620)3,389,9653,325,6191,997,600
2008-092007-082006-07Codes
General FundUnrestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Hacienda La Puente Unified School DistrictProj. 2Proj. 1Base YearAccount
Description
124,916,930123,103,665120,225,3068010 - 8099Revenue Limit SourcesRevenues
0008100 - 8299Federal Revenues12,117,83811,895,60211,673,3838300 - 8599Other State Revenues
1,120,0001,120,0001,120,0008600 - 8799Other Local Revenues138,154,768136,119,267133,018,689Total Revenues
66,853,41266,312,64765,875,0201000 - 1999Certificated SalariesExpenditures
16,555,07616,251,31615,953,5122000 - 2999Classified Salaries28,145,90027,677,74727,107,1023000 - 3999Employee Benefits
3,086,7083,005,5822,920,9014000 - 4999Books and Supplies
124,204,918122,483,927120,809,469Total Expenditures13,949,85013,635,34012,209,220Excess (Deficiency) of Revenues over Expenditures
11,974,93711,660,81411,332,9315000 - 5999Services and Other Operating Expenditures1,154,9471,124,5841,092,8916000 - 6900Capital Outlay
0007000 - 7299Other Outgo(3,566,062)(3,548,763)(3,472,888)7300 - 7399Direct Support/Indirect Cost
0008910 - 8929Interfund Transfers InOther Financing Sources\Uses
638,994612,9171,276,7217600 - 7629Interfund Transfers Out0008930 - 8979All Other Financing Sources0007630 - 7699All Other Financing Uses
(9,920,891)(9,696,804)(8,934,899)8980 - 8999Contributions to Restricted ResourcesTotal Other Sources\Uses
17,879,97214,554,35312,556,753
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
21,269,93617,879,97214,554,353Ending Fund Balance
50,00050,00050,000
Components of Ending Fund Balance
300,000300,000300,0006,975,5846,975,5846,975,584
000000
5,339,6105,262,0765,179,474
000
8,604,7425,292,3122,049,295
9711Reserve for Revolving Cash9712Reserve for Stores9719Reserve for All Others
9730 - 9739General Reserve9740 - 9759Legally Restricted Balance9770 - 9774Designated for Economic Uncertainty
9700 - 9709Fund Balance Reserved
9790Undesignated/Unappropriated
0007430 - 7439Debt Service
0009780Other Designated
0009790Negative Shortfall1. Source: 1300 Class Size Reduction, Grades K–3 (Obj 8434) - K-3 CSR Revenue based on 97% of Projected K-3 CBEDS Enrollment:
2007/08 - 6,198 * .97 * $1,072 = $6,444,8642008/09 - 6,237 * .97 * $1,102 = $6,667,100
2. Source: 1100 State Lottery (Obj 8560) - FCMAT did not adjust the unrestricted Lottery based on decling ADA. As the district has adjustedfor the reduced ADA and Lottery adjustments.
3. Source: 0000 No reporting requirements (Obj 1103) - Adjustment of Classroom Teachers: 2007/08 - Reduction of 18 Classroom Teacher @ $46,816 Average Salary per anticipated decline of 500 ADA. 2008/09 - Reduction of 7 Classroom Teachers @ $46,816 Average Salary per anticipated decline of 200 ADA.
4. Source: 1300 Class Size Reduction, Grades K–3 (Obj 3401) - Health & Welfare increased by COLA estimate in future years.5. Source: 0000 No reporting requirements (Obj 3401) - Health/Welfare Adjusted by COLA:
2007/08 Estimated COLA 4.7% and reduced by 18 Teachers * $9,5002008/09 Estimated COLA 2.8% and reduced by 7 Teachers * $9,500
6. Source: 0000 No reporting requirements (Obj 3402) - Health and Welfare Adjusted by COLA:
Notes
1
9,283,1649,033,0008,934,899(87,651)(105,083)0
2008-092007-082006-07Codes
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Hacienda La Puente Unified School DistrictProj. 2Proj. 1Base YearAccount
Description
5,026,9285,026,9285,026,9288010 - 8099Revenue Limit SourcesRevenues
12,893,71412,893,71412,893,7148100 - 8299Federal Revenues24,660,69324,029,92923,154,1838300 - 8599Other State Revenues
553,220553,220553,2208600 - 8799Other Local Revenues43,134,55542,503,79141,628,045Total Revenues
18,335,85218,055,30017,780,2461000 - 1999Certificated SalariesExpenditures
10,525,33410,403,77210,284,5902000 - 2999Classified Salaries9,428,7109,272,8489,060,9893000 - 3999Employee Benefits5,855,2195,712,4345,480,8924000 - 4999Books and Supplies
52,505,37051,641,87450,562,944Total Expenditures(9,370,815)(9,138,083)(8,934,899)Excess (Deficiency) of Revenues over Expenditures
4,373,5174,298,8734,207,3495000 - 5999Services and Other Operating Expenditures377,903368,232358,1376000 - 6900Capital Outlay
2,324,9202,263,7992,200,0007000 - 7299Other Outgo1,283,9151,266,6161,190,7417300 - 7399Direct Support/Indirect Cost
0008910 - 8929Interfund Transfers InOther Financing Sources\Uses
637,727663,80407600 - 7629Interfund Transfers Out0008930 - 8979All Other Financing Sources0007630 - 7699All Other Financing Uses
9,920,8919,696,8048,934,8998980 - 8999Contributions from Unrestricted ResourcesTotal Other Sources\Uses
6,517,1496,622,2326,622,232
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
6,429,4986,517,1496,622,232Ending Fund Balance
000
Components of Ending Fund Balance
000000000
6,429,4986,517,1496,622,232000
000
000
9711Reserve for Revolving Cash9712Reserve for Stores9719Reserve for All Others
9730 - 9739General Reserve9740 - 9759Legally Restricted Balance9770 - 9774Designated for Economic Uncertainty
9700 - 9709Fund Balance Reserved
9790Undesignated/Unappropriated
0007430 - 7439Debt Service
0009780Other Designated
0009790Negative Shortfall1. Source: 7156 Instructional Materials: Grades K–8 (Includes Disaster funding and Fast Growth) (Obj 8590) - Instructional Materials based on:
2007/08 - Prior Year CBEDS estimate of 23,037 * 55.92 = $1,288,2292008/09 - Prior Year CBEDS estimate of 22,736 * 57.49 (includes COLA) = $1,307,093
2430 Community Day Schools (Education Code sections 48660–48667)
Notes
111,313103,152(17,041)(8,880)
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
285,101285,101000000
285,101285,101
232,019227,47167,81466,48596,58194,297
00
396,414388,253(111,313)(103,152)
00000000
00000000
111,313103,152
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
94,2720
2006-07Base Year
285,101000
285,101
223,01265,18291,179
0
379,373(94,272)
0000
0000
94,272
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
3010 NCLB: Title I, Part A, Basic Grants Low-Income and Neglected
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
003,679,5573,679,557
0000
3,679,5573,679,557
1,320,5181,320,518482,859482,859465,622465,622448,503448,503
3,679,5573,679,55700
687,603687,6030000
274,452274,452
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
03,679,557
00
3,679,557
1,320,518482,859465,622448,503
3,679,5570
687,60300
274,452
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
3030 NCLB: Title I, Part B, Reading First Program
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
00839,281839,281
0000
839,281839,281
516,850516,85000
116,691116,6911,4541,454
839,281839,28100
173,890173,8900000
30,39630,396
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
0839,281
00
839,281
516,8500
116,6911,454
839,2810
173,89000
30,396
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
3310 Special Ed: IDEA Basic Local Assistance Entitlement, Part B, Sec 611 (formerly PL 94-142)
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
004,672,6914,672,691
0000
4,672,6914,672,691
003,285,9903,285,9901,386,7011,386,701
00
4,672,6914,672,69100
00000000
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
04,672,691
00
4,672,691
03,285,9901,386,701
0
4,672,6910
0000
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
3315 Special Ed: IDEA Preschool Grants, Part B, Sec 619
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
00103,577103,577
0000
103,577103,577
84,17484,17400
19,40319,40300
103,577103,57700
00000000
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
0103,577
00
103,577
84,1740
19,4030
103,5770
0000
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
3320 Special Ed: IDEA Preschool Local Entitlement, Part B, Sec 611
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
00197,909197,909
0000
197,909197,909
153,226153,22600
38,91938,91900
197,909197,90900
000000
5,7645,764
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
0197,909
00
197,909
153,2260
38,9190
197,9090
000
5,764
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
3330 Special Ed: IDEA Infant Discretionary, Part B, Sec 611
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
00801801
0000
801801
68868800
909000
80180100
000000
2323
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
0801
00
801
6880
900
8010
000
23
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
3340 Special Ed: IDEA Local Staff Development Grant, Part B, Sec 611
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
009,7009,700
0000
9,7009,700
00000000
9,7009,70000
9,7009,700000000
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
09,700
00
9,700
0000
9,7000
9,700000
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
3345 Special Ed: IDEA Preschool Staff Development, Part B, Sec 619
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
00800800
0000
800800
000000
7777
80080000
7007000000
2323
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
0800
00
800
000
77
8000
70000
23
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
3360 Special Ed: IDEA Low-Incidence Entitlement, Part B, Sec 617
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
008,1398,139
0000
8,1398,139
004,6504,6503,4893,489
00
8,1398,13900
00000000
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
08,139
00
8,139
04,6503,489
0
8,1390
0000
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
3385 Special Ed: IDEA Early Intervention Grants
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0083,54383,543
0000
83,54383,543
73,93273,93200
9,6119,61100
83,54383,54300
00000000
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
083,543
00
83,543
73,9320
9,6110
83,5430
0000
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
3405 Special Ed: Workability I
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
00246,130246,130
0000
246,130246,130
39,55939,559124,160124,160
45,02945,0296,0006,000
246,130246,13000
15,28015,2800000
16,10216,102
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
0246,130
00
246,130
39,559124,160
45,0296,000
246,1300
15,28000
16,102
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
3550 Vocational Programs: Voc & Appl Tech Secondary II C, Sec 131 (Carl Perkins Act)
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
00156,000156,000
0000
156,000156,000
21,20721,20713,02013,02015,69515,695
102,828102,828
156,000156,00000
3,2503,250000000
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
0156,000
00
156,000
21,20713,02015,695
102,828
156,0000
3,250000
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
3710 NCLB: Title IV, Part A, Drug-Free Schools
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0091,59091,590
0000
91,59091,590
51,70051,70000
16,62116,6217,9117,911
91,59091,59000
8,5008,5000000
6,8586,858
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
091,590
00
91,590
51,7000
16,6217,911
91,5900
8,50000
6,858
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
4035 NCLB: Title II, Part A, Teacher Quality
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
00670,012670,012
0000
670,012670,012
366,430366,4308,2508,250
97,63297,632129,125129,125
670,012670,01200
18,60018,6000000
49,97549,975
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
0670,012
00
670,012
366,4308,250
97,632129,125
670,0120
18,60000
49,975
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
4045 NCLB: Title II, Part D, Enhancing Education Through Technology
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0030,26230,262
0000
30,26230,262
14,82114,82100
2,9172,9175,2675,267
30,26230,26200
5,0005,0000000
2,2572,257
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
030,262
00
30,262
14,8210
2,9175,267
30,2620
5,00000
2,257
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
4045 NCLB: Title II, Part D, Enhancing Education Through Technology
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
00705,328705,328
0000
705,328705,328
177,706177,70600
38,57938,579188,172188,172
705,328705,32800
248,262248,2620000
52,60952,609
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
0705,328
00
705,328
177,7060
38,579188,172
705,3280
248,26200
52,609
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
4110 NCLB: Title V, Part A, Innovative Education Strategies
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
00322,825322,825
0000
322,825322,825
53,62653,62695,29095,29057,53257,53252,29852,298
322,825322,82500
40,00040,0000000
24,07924,079
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
0322,825
00
322,825
53,62695,29057,53252,298
322,8250
40,00000
24,079
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
4201 NCLB: Title III, Immigrant Education Program
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0062,08062,080
0000
62,08062,080
0043,71043,71011,38711,387
2,3532,353
62,08062,08000
000000
4,6304,630
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
062,080
00
62,080
043,71011,387
2,353
62,0800
000
4,630
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
4203 NCLB: Title III, Limited English Proficiency (LEP) Student Program
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
00482,880482,880
0000
482,880482,880
300,883300,88345,45045,45089,98989,989
00
482,880482,88000
10,54110,5410000
36,01736,017
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
0482,880
00
482,880
300,88345,45089,989
0
482,8800
10,54100
36,017
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
5640 Medi-Cal Billing Option
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000000000
00000000
0000
00000000
0000000000
109,890109,890109,890109,890
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00000
0000
00
0000
00000
109,890109,890
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
5810 Other Federal
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
00505,609505,609
0000
505,609505,609
332,551332,55119,46619,46676,33576,335
7,3277,327
505,609505,60900
32,21732,2170000
37,71337,713
0000000000
10,47810,47810,47810,478
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
0505,609
00
505,609
332,55119,46676,335
7,327
505,6090
32,21700
37,713
00000
10,47810,478
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
6091 Cal-SAFE Supportive Services
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
108,922105,95600
108,922105,956
42,78141,94321,41620,99725,84525,259
6,1015,217
108,922105,95600
4,0004,0000000
8,7798,540
0000000000
86,32886,32886,32886,328
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00
101,2000
101,200
41,12120,58624,494
3,503
101,2000
4,00000
7,496
00000
86,32886,328
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
6226 School Facilities Needs Assessment Grant Program
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000000000
00000000
0000
00000000
0000000000
17,10017,10017,10017,100
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00000
0000
00
0000
00000
17,10017,100
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
6250 Early Mental Health Initiative (EMHI) (Department of Mental Health)
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
38,72538,72500
38,72538,725
3,4333,36623,40922,950
6,6886,5572,1952,852
38,72538,72500
3,0003,000000000
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00
38,7250
38,725
3,30022,500
6,4183,507
38,7250
3,000000
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
6268 Certificated Staff Performance Incentive Bonus
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000000000
00000000
0000
00000000
0000000000
199,466199,466199,466199,466
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00000
0000
00
0000
00000
199,466199,466
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
6286 English Language Acquisition Program, Teacher Training & Student Assistance
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000000000
00000000
0000
00000000
0000000000
76,94476,94476,94476,944
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00000
0000
00
0000
00000
76,94476,944
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
6296 Calif. Public School Library Act of 1998
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000000000
00000000
0000
00000000
0000000000
25,42725,42725,42725,427
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00000
0000
00
0000
00000
25,42725,427
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
6300 Lottery: Instructional Materials
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
772,200772,20000
772,200772,200
000000
714,602714,602
772,200772,20000
000000
57,59857,598
0000000000
1,204,6381,204,6381,204,6381,204,638
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00
772,2000
772,200
000
714,602
772,2000
000
57,598
00000
1,204,6381,204,638
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
6350 ROC/P Apportionment
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000000000
00000000
0000
00000000
0000000000
121,627121,627121,627121,627
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00000
0000
00
0000
00000
121,627121,627
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
6360 Pupils with Disabilities Attending ROC/P
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000000000
00000000
0000
00000000
0000000000
6,0026,0026,0026,002
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00000
0000
00
0000
00000
6,0026,002
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
6405 School Safety & Violence Prevention, Grades 8–12
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
366,877356,88500
366,877356,885
00216,733212,974
82,49380,61115,17111,625
366,877356,88500
12,91012,91010,00010,000
0029,57028,765
0000000000
380,841380,840380,840380,841
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00
340,8650
340,865
0209,288
77,9886,000
340,8650
12,91010,000
024,679
00000
380,840380,840
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
6500 Special Education
Notes
4,508,2444,369,867(115,706)22,582
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
4,741,8274,741,82700
11,907,08211,582,765540,320540,320
17,189,22916,864,912
12,315,27812,075,7161,660,6491,628,1284,221,6624,122,114
148,896144,984
21,697,30421,234,699(4,508,075)(4,369,787)
1,025,899999,95800
2,324,9202,263,79900
00000000
4,508,2444,369,867
80024980
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
4,392,3690
2006-07Base Year
4,741,8270
11,062,813540,320
16,344,960
11,840,8511,596,2453,986,453
140,900
20,737,329(4,392,369)
972,8800
2,200,0000
0000
4,392,369
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
6660 Tobacco-Use Prevention Education: Elementary Grades 4–8
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
35,23734,27800
35,23734,278
000000
32,39731,515
35,23734,27800
000000
2,8402,763
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00
32,7400
32,740
000
30,298
32,7400
000
2,442
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7050 Demonstration Programs in Intensive Instruction
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000000000
00000000
0000
00000000
0000000000
332332332332
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00000
0000
00
0000
00000
332332
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7091 Economic Impact Aid: Limited English Proficiency (LEP)
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
1,947,4851,894,44100
1,947,4851,894,441
373,582368,618548,090537,900246,436246,436540,703504,405
1,947,4851,894,44100
180,249180,2490000
58,42556,833
0000000000
299,021299,021299,021299,021
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00
1,809,4000
1,809,400
363,750527,908246,436438,359
1,809,4000
180,24900
52,698
00000
299,021299,021
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7120 Education Technology: Staff Development
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000000000
00000000
0000
00000000
0000000000
5,2065,2065,2065,206
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00000
0000
00
0000
00000
5,2065,206
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7140 Gifted & Talented Education (GATE)
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
202,933197,40600
202,933197,406
75,29673,86415,20014,90231,04730,31155,61252,717
202,933197,40600
19,69019,6900000
6,0885,922
0000000000
90,37790,37790,37790,377
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00
188,5450
188,545
72,46014,61029,28147,012
188,5450
19,69000
5,492
00000
90,37790,377
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7155 Instructional Materials: Grades K–8 (Includes Disaster funding and Fast Growth)
Notes
1
00(87,820)(105,163)
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
1,307,0931,288,22900
1,307,0931,288,229
000000
1,289,5611,289,561
1,394,9131,393,392(87,820)(105,163)
000000
105,352103,831
0000000000
1,600,0791,705,2421,512,2591,600,079
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00
1,393,5000
1,393,500
000
1,289,561
1,393,5000
000
103,939
00000
1,705,2421,705,242
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
1. Source: 8590 All Other State RevenueInstructional Materials based on: 2007/08 - Prior Year CBEDS estimate of 23,037 * 55.92 = $1,288,2292008/09 - Prior Year CBEDS estimate of 22,736 * 57.49 (includes COLA) = $1,307,093
7155 Instructional Materials: Grades K–8 (Includes Disaster funding and Fast Growth)
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000000000
00000000
0000
00000000
0000000000
1,8831,8831,8831,883
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00000
0000
00
0000
00000
1,8831,883
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7158 Instructional Materials for Deciles 1 and 2
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000000000
00000000
0000
00000000
0000000000
255,620255,620255,620255,620
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00000
0000
00
0000
00000
255,620255,620
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7230 Transportation: Home to School
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
1,127,8291,097,11000
1,127,8291,097,110
00428,748420,342181,036176,865407,106392,808
1,127,8291,097,11000
(35,298)(35,298)146,237142,393
0000
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00
1,047,8610
1,047,861
0412,101171,388361,290
1,047,8610
(35,298)138,380
00
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7240 Transportation: Special Education (Severely Handicapped/Orthopedically Handicapped) Education Code s
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
892,988868,66600
892,988868,666
00000000
892,988868,66600
892,988868,666000000
0000000000
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00
829,6720
829,672
0000
829,6720
829,672000
00000
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7250 School Based Coordination Program (SBCP)
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000000000
00000000
0000
00000000
0000000000
118,380118,380118,380118,380
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00000
0000
00
0000
00000
118,380118,380
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7271 California Peer Assistance & Review Program for Teacher (CPARP)
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
258,315251,28000
258,315251,280
113,450113,45000
14,25014,250102,50496,227
258,315251,28000
7,2917,1000000
20,82020,253
0000000000
166,765166,765166,765166,765
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00
240,0000
240,000
113,4500
14,25087,499
240,0000
6,90000
17,901
00000
166,765166,765
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7286 International Baccalaureate (IB) Program: Staff Development & Startup
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000000000
00000000
0000
00000000
0000000000
15,78715,78715,78715,787
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00000
0000
00
0000
00000
15,78715,787
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7294 Staff Development: Mathematics and Reading (AB 466)
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000000000
00000000
0000
00000000
0000000000
99,21399,21399,21399,213
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00000
0000
00
0000
00000
99,21399,213
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7375 Tenth Grade Counseling
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000000000
00000000
0000
00000000
0000000000
104,039104,039104,039104,039
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00000
0000
00
0000
00000
104,039104,039
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7385 County Oversight
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
717,493697,95100
717,493697,951
291,530286,030142,952140,365144,114140,825
50,56044,668
717,493697,95100
30,50729,8080000
57,83056,255
0000000000
48,31548,31548,31548,315
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00
666,6200
666,620
280,639137,829136,371
32,981
666,6200
29,07800
49,722
00000
48,31548,315
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7385 County Oversight
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
285,029277,26600
285,029277,266
157,808154,90123,84523,37860,32158,90713,58211,232
285,029277,26600
6,5006,5000000
22,97322,348
0000000000
33,51933,51933,51933,519
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00
264,8200
264,820
152,05022,92056,942
6,656
264,8200
6,50000
19,752
00000
33,51933,519
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7385 County Oversight
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
847,749824,65900
847,749824,659
567,018555,90000
205,184200,1597,2182,132
847,749824,65900
000000
68,32966,468
0000000000
210,325210,325210,325210,325
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00
787,6400
787,640
545,0000
193,0020
787,6400
000
49,638
00000
210,325210,325
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7385 County Oversight
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
2,106,3992,049,02700
2,106,3992,049,027
208,879204,784847,070830,461512,530500,300206,800191,227
2,106,3992,049,02700
161,344157,1030000
169,776165,152
0000000000
621,939621,939621,939621,939
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00
1,957,0460
1,957,046
200,769814,178483,447160,000
1,957,0460
152,67600
145,976
00000
621,939621,939
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7385 County Oversight
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
1,661,4001,616,14800
1,661,4001,616,148
425,427419,906184,844181,641150,433147,467453,594430,156
1,661,4001,616,14800
313,193306,7160000
133,909130,262
0000000000
121,063121,063121,063121,063
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00
1,543,5990
1,543,599
414,493178,499143,573395,298
1,543,5990
299,95400
111,782
00000
121,063121,063
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
7810 Other State
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
76,93776,93700
76,93776,937
001,0001,000
24124116,22116,221
76,93776,93700
59,47559,475000000
0000000000
4,5824,5824,5824,582
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
00
76,9370
76,937
01,000
24116,221
76,9370
59,475000
00000
4,5824,582
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
8150 Ongoing & Major Maintenance Account (RMA: Education Code Section 17070.75)
Notes
4,663,6074,559,981(215,349)(111,723)
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000000000
002,220,7192,179,404
954,815933,215841,081818,970
4,663,6074,559,981(4,663,607)(4,559,981)
425,326412,553221,666215,839
0000
00637,727663,804
0000
5,301,3345,223,785
0000
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
4,448,2580
2006-07Base Year
00000
02,138,899
904,492795,890
4,448,258(4,448,258)
399,220209,757
00
0000
4,448,258
00
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
9010 Other Local
Notes
0000
2008-092007-08
General FundRestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0025,00025,000
0012,90012,90037,90037,900
21,48021,48000
2,7922,79200
37,90037,90000
12,90012,9000000
728728
0000000000
481,884481,884481,884481,884
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
00
2006-07Base Year
025,000
012,90037,900
21,4800
2,7920
37,9000
12,90000
728
00000
481,884481,884
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
0000 No reporting requirements
Notes
1
2, 3
(10,559,885)(10,309,721)3,070,1912,880,039
2008-092007-08
General FundUnrestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
124,916,930123,103,66500
500,000500,0001,120,0001,120,000
126,536,930124,723,665
60,233,80059,695,81316,555,07616,251,31623,815,71323,442,660
3,086,7083,005,582
113,255,119111,632,00613,281,81113,091,659
11,974,93711,660,8141,154,9471,124,584
00(3,566,062)(3,548,763)
00638,994612,917
0000
(9,920,891)(9,696,804)
16,716,45313,934,51519,438,37816,716,453
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
(10,211,620)1,377,762
2006-07Base Year
120,225,3060
500,0001,120,000
121,845,306
59,387,92815,953,51223,040,649
2,920,901
110,255,92411,589,382
11,332,9311,092,891
0(3,472,888)
01,276,721
00
(8,934,899)
12,556,75313,934,515
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
1. Source: 1103 Classroom Teachers - ADA Decline AdjustmentAdjustment of Classroom Teachers: 2007/08 - Reduction of 18 Classroom Teacher @ $46,816 Average Salary per anticipated decline of 500 ADA. 2008/09 - Reduction of 7 Classroom Teachers @ $46,816 Average Salary per anticipated decline of 200 ADA.
2. Source: 3401 H&W, Cert.Health/Welfare Adjusted by COLA: 2007/08 Estimated COLA 4.7% and reduced by 18 Teachers * $9,5002008/09 Estimated COLA 2.8% and reduced by 7 Teachers * $9,500
3. Source: 3402 H&W, Class.Health and Welfare Adjusted by COLA:
1100 State Lottery
Notes
1
00149,060150,640
2008-092007-08
General FundUnrestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
4,300,0004,300,00000
4,300,0004,300,000
3,673,4403,672,00000
477,500477,36000
4,150,9404,149,360149,060150,640
00000000
0000000000
382,640232,000531,700382,640
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
0232,000
2006-07Base Year
00
4,300,0000
4,300,000
3,600,0000
468,0000
4,068,000232,000
0000
00000
0232,000
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
1. Source: 8560 State Lottery RevenueFCMAT did not adjust the unrestricted Lottery based on decling ADA. As the district has adjusted forthe reduced ADA and Lottery adjustments.
1200 Class Size Reduction, Grade 9
Notes
00(21,123)(16,709)
2008-092007-08
General FundUnrestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
650,738650,73800
650,738650,738
465,921465,55600
205,940201,89100
671,861667,447(21,123)(16,709)
00000000
0000000000
(16,710)(1)(37,833)(16,710)
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
0(1)
2006-07Base Year
00
650,7380
650,738
456,4270
194,3120
650,739(1)
0000
00000
0(1)
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
1300 Class Size Reduction, Grades K–3
Notes
1
2
00540,102409,750
2008-092007-08
General FundUnrestricted Program Only
REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE
Date:Time:
02/26/200710:57 AM
Proj. 2Proj. 1
0000
6,667,1006,444,86400
6,667,1006,444,864
2,480,2512,479,27800
3,646,7473,555,83600
6,126,9986,035,114540,102409,750
00000000
0000000000
797,589387,8391,337,691797,589
00
Rule(s)
RevLimitNoChgNoChgNoChg
NoChgNoChgNoChgNoChgNoChgNoChgNoChgNoChg
NoChgN/AN/AN/A
NoChg
0387,839
2006-07Base Year
00
6,222,6450
6,222,645
2,430,6650
3,404,1410
5,834,806387,839
0000
00000
0387,839
0
AccountCodes
9700 - 97098010 - 80998100 - 82998300 - 85998600 - 8799
1000 - 19992000 - 29993000 - 39994000 - 49995000 - 59996000 - 69007000 - 72997300 - 7399
8910 - 89297600 - 76298930 - 89797630 - 76998980 - 8999
7430 - 7439
Revenues
Federal RevenuesOther State RevenuesOther Local RevenuesTotal Revenues
Certificated SalariesExpenditures
Classified SalariesEmployee BenefitsBooks and Supplies
Total ExpendituresRevenues over Expenditures
Services and Other Operating ExpendituresCapital OutlayOther OutgoDirect Support/Indirect Cost
Interfund Transfers InOther Financing Sources\Uses
Interfund Transfers OutAll Other Financing SourcesAll Other Financing UsesContributionsTotal Other Sources\Uses
Net Increase (Decrease) in Fund Balance
Net Beginning Fund BalanceFund Balance
Ending Fund Balance
Debt Service
Description
Revenue Limit Sources
Hacienda La Puente Unified School District
1. Source: 8434 Class Size Reduction, Grades K–3K-3 CSR Revenue based on 97% of Projected K-3 CBEDS Enrollment: 2007/08 - 6,198 * .97 * $1,072 = $6,444,8642008/09 - 6,237 * .97 * $1,102 = $6,667,100
2. Source: 3401 H&W, Cert.Health & Welfare increased by COLA estimate in future years.
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