Ed-Data

All Funds Alameda City Unified     FISCAL YEAR:  2011-12   Help 2200 Central Avenue Alameda, CA 94501-4450 Phone (510) 337-7000 CDS: 01 - 61119 Questions about the data? The figures reported here are "unaudited actuals," not the district's or county office's "budget." Please contact the district or county office directly for questions about its current budget. Click here for information about Ed-Data financial reports and here to learn more about the data. This All Funds page includes: Governmental Funds Proprietary Funds Fiduciary Funds

School districts use a system called fund accounting to record all their revenues and expenditures. Their money must be placed in one of many prescribed or permissible funds. Each fund has revenues, expenditures, and a fund balance.

The various funds fall into three broad categories: governmental, proprietary and fiduciary. Governmental funds account for activities, typically tax-supported, that include the education of pupils, operation of food service and child development programs, construction and maintenance of school facilities, and repayment of long-term debt. Within the governmental fund category all districts have a General Fund that captures most of the district’s operations. It is the largest fund--what most people think of as “the budget.” The other funds, which range from cafeterias to construction, often have significant restrictions about how the money may be used. Districts vary in which funds they have, especially in the proprietary and fiduciary categories.

Proprietary funds cover businesslike activities when a fee is charged to external users or to other organizational units of the district; these funds are generally intended to be self-supporting. Fiduciary funds account for assets held in a trustee or agency capacity, such as retiree benefits; they cannot be used to support the district's own programs.

This summary includes the funds the state requires districts to report. Some districts maintain fiduciary Agency funds which account for resources that are set aside and then paid to the appropriate entity. An example is the Warrant/Pass-Through Fund for employee taxes, credit union, etc. These optional Agency funds do not have to be reported to the California Department of Education, but they are part of the district's audited financial statement.

Ed-Data does not provide a per-pupil calculation for revenues on the All Funds tab because they vary based on unique district circumstances. Given such variations, comparisons on a per-pupil basis would be meaningless at best and could be extremely misleading. Per-pupil revenue figures based on General Fund revenues may be found on that tab. Such figures are the most appropriate to use for comparing the funds available to districts regardless of their size or configuration.

Note: Districts and county offices report their revenues and expenditures to the California Department of Education (CDE) prior to the completion of their annual audit. Every effort is made by the CDE to catch errors or misinterpretations. However, the unaudited information is not changed after it has been certified and released by CDE. Therefore, this report may include some uncorrected data.

GOVERNMENTAL FUNDS (01-60) Alameda City Unified, 2011-12 Fund Description Adjusted July 1 Beginning Balance Total Revenues Total Expenditures Other Financing Sources/Uses June 30 Ending Balance General Fund (01-08) 01 General Fund $14,948,450 $88,034,638 $83,331,420 $(3,451,582) $16,200,087 Subtotal, General Fund $14,948,450 $88,034,638 $83,331,420 $(3,451,582) $16,200,087 Special Revenue Funds (09-20) 09 Charter Schools Special Revenue Fund $0 $0 $0 $0 $0 10 Special Education Pass-Through Fund 0 0 0 0 0 11 Adult Education Fund 144,757 377,998 753,070 480,000 249,685 12 Child Development Fund 66,338 1,479,543 1,527,161 52,072 70,791 13 Cafeteria Special Revenue Fund 976,593 1,636,392 1,695,759 0 917,226 14 Deferred Maintenance Fund 1,758,227 378,147 649,513 0 1,486,861 15 Pupil Transportation Equipment Fund 0 0 0 0 0 17 Special Reserve Fund for Other Than Capital Outlay Projects 5,719,355 27,556 0 2,919,510 8,666,421 18 School Bus Emissions Reduction Fund 0 0 0 0 0 19 Foundation Special Revenue Fund 0 0 0 0 0 20 Special Reserve Fund for Postemployment Benefits 0 0 0 0 0 Subtotal, Special Revenue Funds $8,665,271 $3,899,635 $4,625,503 $3,451,582 $11,390,984 Capital Project Funds (21-50) 21 Building Fund $3,269,075 $7,075 $543,410 $0 $2,732,741 25 Capital Facilities Fund 987,138 637,581 23,638 0 1,601,081 30 State School Building Lease-Purchase Fund 0 0 0 0 0 35 County School Facilities Fund 0 0 0 0 0 40 Special Reserve Fund for Capital Outlay Projects 4,638,163 397,490 691,351 0 4,344,302 49 Capital Project Fund for Blended Component Units 0 0 0 0 0 Subtotal, Capital Projects Funds $8,894,376 $1,042,146 $1,258,398 $0 $8,678,124 Debt Service Funds (51-56) 51 Bond Interest and Redemption Fund $990,643 $4,980,006 $4,894,068 $0 $1,076,582 52 Debt Service Fund for Blended Component Units 0 0 0 0 0 53 Tax Override Fund 0 0 0 0 0 56 Debt Service Fund 0 0 0 0 0 Subtotal, Debt Service Funds $990,643 $4,980,006 $4,894,068 $0 $1,076,582 Permanent Funds (57-60) 57 Foundation Permanent Fund $0 $0 $0 $0 $0 Subtotal, Permanent Funds $0 $0 $0 $0 $0 Total, Governmental Funds $33,498,740 $97,956,425 $94,109,388 $0 $37,345,777 Source: California Department of Education, School Fiscal Services Division - SACS Unaudited Actual Data.

 

PROPRIETARY FUNDS (61-70) Alameda City Unified, 2011-12 Fund Description Adjusted July 1 Beginning Balance Total Revenues Total Expenditures Other Financing Sources/Uses June 30 Ending Balance Enterprise Funds (61-65) 61 Cafeteria Enterprise Fund $0 $0 $0 $0 $0 62 Charter Schools Enterprise Fund 0 0 0 0 0 63 Other Enterprise Fund 0 0 0 0 0 Subtotal, Enterprise Funds $0 $0 $0 $0 $0 Internal Service Funds (66-68) 66 Warehouse Revolving Fund $0 $0 $0 $0 $0 67 Self-Insurance Fund 0 0 0 0 0 Subtotal, Internal Service Funds $0 $0 $0 $0 $0 Total, Proprietary Funds $0 $0 $0 $0 $0 Source: California Department of Education, School Fiscal Services Division - SACS Unaudited Actual Data.

 

FIDUCIARY FUNDS (71-95) Alameda City Unified, 2011-12 Fund Description Adjusted July 1 Beginning Balance Total Revenues Total Expenditures Other Financing Sources/Uses June 30 Ending Balance Trust Funds (71-75) 71 Retiree Benefit Fund $0 $0 $0 $0 $0 73 Foundation Private-Purpose Trust Fund 0 0 0 0 0 Subtotal, Trust Funds $0 $0 $0 $0 $0 Total, Fiduciary Funds $0 $0 $0 $0 $0 Source: California Department of Education, School Fiscal Services Division - SACS Unaudited Actual Data.