1 West Contra Costa Unified School District Second Interim Report Budget Update For the Period Ending January 31, 2006.

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West Contra Costa Unified School District

Second Interim ReportBudget Update

For the Period EndingJanuary 31, 2006

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2005-06 General Fund Revenues, Expenditures and Changes in Fund Balance

UnrestrictedRestricted

• Total Revenues $182,280,309$ 89,829,406

• Total Expenditures 160,025,280121,901,948

• Increase(Decrease)

In Fund Balance 22,255,029 (32,072,542)

• Total Other Financing

Sources and Uses (22,984,473) 23,608,977

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2005-06 General Fund Revenues, Expenditures and Changes in Fund Balance

continued

Unrestricted Restricted

• Net Change in

Fund Balance (729,444)(8,463,565)

• Beginning Fund Balance

July 1, 2005 17,391,0488,927,010

• Ending Fund Balance

June 30, 2006 $ 16,661,604$ 463,445

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2005-06 General Fund Components of Ending Fund Balance

UnrestrictedRestricted

Revolving Cash $ 70,000

Stores 258,986

State Reserve 8,240,000

Other Designations 1,027,669

MRAD 303,993

Undesignated 6,760,956

Legally Restricted Balance $463,445

$16,661,604$463,445

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2005-06 TOTAL GENERAL FUND REVENUES AND OTHER FINANCING SOURCES BY OBJECT

$278,095,215

Other State Revenues$60,924,947

21.91%

Other Local Revenues$18,328,339

6.59% Other Sources

$181,5240.06%

Indirect Cost Reimbursement$3,782,607

1.36% Interfund Transfers In

$2,021,3680.73%

Federal Revenue$33,365,148

12.00%

Revenue Limit Sources$159,491,282

57.35%

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2005-06 TOTAL GENERAL FUND EXPENDITURES AND OTHER FINANCING USES BY OBJECT

$ 287,288,223

Salaries and Benefits$214,533,469

74.68%

Books and Supplies$23,051,242

8.02%

Services/Other Operating$40,007,777

13.93%

Capital Outlay$3,757,986

1.31%

Other Outgo$1,413,394

0.49%

Indirect Costs$2,945,967

1.02%

Interfund Transfers Out$1,578,388

0.55%

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2005-06 Unrestricted General Fund Revenue Revisions

BudgetFirst Interim Revisions Operating

Budget January 31 BudgetRevenues• Revenue Limit Sources $150,664,939 $ 76,934

$150,741,873• Federal Revenues 16,200 12,505

28,705• Other State Revenues 14,715,435 222,593

14,938,028• Other Local Revenues 15,941,344 630,359

16,571,703

Total Revenues $181,337,918 $942,391$182,280,309

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2005-06 Unrestricted General FundRevenue Budget Revision Detail

January 31, 2006

Revenue Limit Adjustments $ 76,934 Hourly Programs

Federal Testing 12,505

Other State Revenues 222,593 K-3 CSR Lottery Medical MAA

Local Revenues 630,359 Donations Interest Income Parcel Tax

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2005-06 UNRESTRICTED GENERAL FUND REVENUES AND OTHER FINANCING SOURCES BY OBJECT

$186,994,440

Federal Revenue$28,7050.02%

Other State Revenues$14,938,028

7.99%

Other Local Revenues$16,571,703

8.86% Other Sources

$181,5240.10%

Interfund Transfers In$750,000

0.40% Indirect Cost Reimbursement

$3,782,6072.02%

Revenue Limit Sources$150,741,873

80.61%

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2005-06 Unrestricted General Fund Expenditure Revisions

Budget First Interim Revisions Operating

Budget January 31 BudgetExpenditures• Salaries and Benefits $143,953,359 $ 871,331 $144,824,690• Books and Supplies 2,996,998 51,312 3,048,310• Services/Other Operating 10,288,008 949,929 11,237,937• Capital Outlay 3,193,048 90,508 3,283,556• Other Outgo 1,413,394 1,413,394• Indirect Costs (3,778,148) (4,459) (3,782,607)

Total Expenditures $158,066,659 $ 1,958,621 $160,025,280

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2005-06 Unrestricted General Fund Expenditure Budget Revision Detail

January 31, 2006

Salary & Benefits $871,331 Funding Change Downer V.P. Savings Due to Vacancies UTR 3% effective January 1

Capital Outlay 90,508Community Counseling Projects 110,000Increase Indirect Costs (4,459)Operational Expenses 639,929Supply Budgets 51,312Utilities (Phone) 200,000

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2005-06 Unrestricted General FundOther Financing Sources and Uses Revisions

BudgetFirst Interim Revisions Operating

Budget January 31 BudgetOther Financing Sources/Uses• Transfers In $ 750,000 $ 750,000• Transfers Out (307,020) (307,020)• Financing Sources 181,524 181,524• Financing Uses• Contributions to

Restricted Programs (23,608,977) (23,608,977)

Total Other Sources/Uses $(22,984,473) 0 $(22,984,473)

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2005-06 UNRESTRICTED GENERAL FUND EXPENDITURESAND OTHER FINANCING USES BY OBJECT

$187,723,884

Books and Supplies$3,048,310

1.62%

Services/Other Operating$11,237,937

5.99% Capital Outlay$3,283,556

1.75%

Other Outgo$1,413,394

0.75% Interfund Transfers Out

$307,0200.16%

Support to Special Education$23,608,977

12.58%

Salaries and Benefits$144,824,690

77.15%

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2005-06 UNRESTRICTED GENERAL FUNDSALARIES AND BENEFITS

$144,824,690

Certificated Administration - Central

$1,336,7590.92%

Classified Administration$1,713,328

1.18%

Certificated Administration - Site$5,855,123

4.04%

Counselors, Nurses and PA's$3,838,022

2.65%

Classified$19,545,242

13.50%

Statutory Benefits$15,724,530

10.86%

Health and Welfare$17,102,860

11.81%

Post Retirement Health$8,715,410

6.02%Teachers

$70,993,41649.02%

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2005-06 UNRESTRICTED GENERAL FUND SERVICES AND OTHER OPERATING EXPENSES

$11,237,937

Transportation$176,651

1.57%

Consultants$900,013

8.01%

Other Operating Expense$923,973

8.22%

Mileage and Travel$165,397

1.47%

Rental, Repair and Service Contracts

$1,303,44511.60%

Insurance$1,425,000

12.68%

Utilities$6,343,458

56.45%

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2005-06 Unrestricted General FundEnding Balance Revisions

BudgetFirst Interim Revisions Operating

Budget January 31 BudgetNet Increase/Decrease

In Fund Balance $ 286,786 $(1,016,230)$ (729,444)

Beginning Fund Balance 17,391,04817,391,048

Audit Adjustments 0 0 0

Ending Fund Balance $17,677,834 $(1,016,230) $16,661,604

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2005-06 Restricted General FundRevenue Revisions

Budget First Interim Revisions Operating Budget January 31 Budget

Revenues• Revenue Limit Sources $ 8,749,409

$ 8,749,409• Federal Revenues 32,440,935 $ 895,508

33,336,443• Other State Revenues 44,315,856 1,671,063

45,986,919• Other Local Revenues 1,727,901 28,735 1,756,636

Total Revenues $87,234,101 $2,595,305$89,829,406

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2005-06 Restricted General FundRevenue Budget Revision Detail

January 31, 2006

Federal Revenues$ 895,508

• Title I• SAIT Award• Program Improvement• Title III Immigrant• Workforce Investment

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2005-06 Restricted General FundRevenue Budget Revision Detail

January 31, 2006Continued

State Revenues $1,671,063• Alt Teaching & Paraprofessional Grants• LEP• Pinole School Policing• Instructional Materials• AB 466• TIIG Block Grant• SLIP Block Grant• Healthy Start• Lottery/Other Miscellaneous State Grants

Local Revenues $ 28,735

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2005-06 RESTRICTED GENERAL FUNDREVENUES AND OTHER FINANCING SOURCES BY OBJECT

$114,709,752

Federal Revenue$33,336,443

29.06%

Revenue Limit Sources$8,749,409

7.63%

Interfund Transfers In$1,271,368

1.11%

Other Local Revenues$1,756,636

1.53%

Contribution from Unrestricted$23,608,977

20.58%

Other State Revenues$45,986,919

40.09%

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2005-06 Restricted General FundExpenditure Revisions

Budget First Interim Revisions Operating Budget January 31 Budget

Expenditures• Salaries and Benefits $66,281,301 $ 3,427,478 $ 69,708,779• Books and Supplies 24,109,613 (4,106,681) 20,002,932• Services/Other Operating 24,913,894 3,855,946 28,769,840• Capital Outlay 295,965 178,465 474,430• Other Outgo• Indirect Costs 2,944,923 1,044 2,945,967

Total Expenditures $118,545,696 $3,356,252 $121,901,948

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2005-06 Restricted General FundExpenditure Budget Revision Detail

January 31, 2006

Expenditures $3,356,252

• Corresponding expenditures for grant awards

• Expenditure budgets for restricted ending balances

Net Change to Fund Balance $(760,947)

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2005-06 Restricted General Fund Other Financing Sources and Uses Revisions

Budget First Interim Revisions Operating Budget January 31 Budget

Other Financing Sources/Uses• Transfers In• Transfers Out• Financing Sources• Financing Uses

• Contributions to Restricted Programs $23,608,977 $23,608,977

Total Other Sources/Uses $23,608,977 $0$23,608,977

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2005-06 RESTRICTED GENERAL FUNDEXPENDITURES AND OTHER FINANCING USES BY OBJECT

$123,173,316

Indirect Costs$2,945,967

2.39% Transfers Out

$1,271,3681.03%

Capital Outlay$474,430

0.39%

Services/Other Operating$28,769,840

23.36%

Books and Supplies$20,002,932

16.24%

Salaries and Benefits$69,708,779

56.59%

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2005-06 RESTRICTED GENERAL FUND SALARIES AND BENEFITS

$69,708,779

Counselors, Nurses and PA's$6,516,403

9.35%

Certificated Administration - Site$1,203,954

1.73%

Certificated Administration - Central

$2,457,4523.52%

Classified Administration$499,758

0.72%

Classified$17,647,750

25.32%

Statutory Benefits$8,031,738

11.52%

Health and Welfare$7,653,304

10.98%

Post Retirement Health$3,831,167

5.49% Teachers$21,867,253

31.37%

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2005-06 RESTRICTED GENERAL FUND SERVICES AND OTHER OPERATING EXPENSES

$28,769,840

Non-Public Schools$6,863,218

23.86%

Utilities$78,5790.27%

Rental, Repair and Service Contracts

$2,040,4347.09%

Mileage and Travel$644,353

2.24%Other Operating Expense

$2,550,1858.86%

Consultants$9,921,191

34.49%

Transportation$6,671,880

23.19%

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2005-06 Restricted General Fund Fund Balance Revisions

Budget First Interim Revisions Operating Budget January 31 Budget

Net Increase/DecreaseIn Fund Balance $(7,702,618) $(760,947) $(8,463,565)

Beginning Fund Balance $8,927,0108,927,010

Audit Adjustments 0 0 0

Ending Fund Balance $1,224,392 $(760,947) $ 463,445