Ed-Data

This report is consistent with Ed-Data’s new financial reports for county offices of education. Counties account for most of their revenues and expenditures in the County School Service Fund, similar to districts’ General Funds. The money that is unrestricted may be used for general purposes. The items whose purpose is restricted by law or regulation must be tracked separately. The dollar figures you see in this report are the revenues and expenditures rolled up from county offices only.

County offices of education report about 33% of their expenditures as Other Outgo. Other Outgo primarily represents pass-though grants to school districts in which the county office of education has administrative involvement (most typically from federal programs), as well as transfers of apportionments to school districts for Special Education and regional occupational centers/programs.

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.

 

County School Service Fund - Revenues Statewide Totals,  2011-12 Object Codes Type of Revenue Revenues Unrestricted Restricted Total 8010-8099 Revenue Limit Sources $358,355,389 $614,998,910 $973,354,300 8100-8299 Federal Revenue 76,386,980 765,584,843 841,971,822 8300-8599 Other State Revenue 356,719,699 635,703,521 992,423,219 8600-8799 Other Local Revenue 271,912,243 623,301,607 895,213,850 Total Revenues $1,063,374,311 $2,639,588,881 $3,702,963,192 Pop-trends Note: The statewide totals are calculated by rolling up dollar amounts reported by the county offices of education in the object code ranges displayed. Detail may not add to totals due to rounding. Source: California Department of Education, School Fiscal Services Division - SACS Unaudited Actual Data.

 

County School Service Fund - Expenditures Statewide Totals,  2011-12 Object Codes Type of Expense Expenditures Unrestricted Restricted Total 1000-1999 Certificated Personnel Salaries $138,057,946 $693,092,862 $831,150,809 2000-2999 Classified Personnel Salaries 334,323,186 504,754,329 839,077,516 3000-3999 Employee Benefits 179,954,270 438,159,180 618,113,450 4000-4999 Books and Supplies 40,512,997 74,181,653 114,694,651 5000-5999 Services and Other Operating Expenditures 221,021,025 807,504,913 1,028,525,937 6000-6999 Capital Outlay 42,667,812 18,653,269 61,321,081 7000-7499 Other Outgo (excl. 7300-7399) 152,167,751 63,145,978 215,313,729 7300-7399 Transfers of Indirect Costs (164,736,461) 144,411,845 (20,324,616) Total Expenditures $943,968,527 $2,743,904,030 $3,687,872,557 Pop-trends Note: The statewide totals are calculated by rolling up dollar amounts reported by the county office of education in the object code ranges displayed. Detail may not add to totals due to rounding. Source: California Department of Education, School Fiscal Services Division - SACS Unaudited Actual Data.

 

County School Service Fund - Expenditures by Activity Statewide Totals, 2011-12 Function Codes Activity by Type of Expense Type of Activity Expenditures Total % of Total Expenditure INSTRUCTION 1000 Instruction $647,187,512 18% 1100 Instruction - Special Education 812,674,034 22% Subtotal, Instruction $1,459,861,546 40% INSTRUCTION-RELATED SERVICES 2100 Instructional Supervision and Administration $553,837,846 15% 2200 Administrative Unit (AU) of a Multidistrict SELPA 40,848,122 1% 2420 Instructional Library, Media, and Technology 38,361,604 1% 2490 Other Instructional Resources 14,092,155 0% 2700 School Administration 132,374,024 4% Subtotal, Instruction Related Services $779,513,751 21% PUPIL SERVICES 3110 Guidance and Counseling Services $73,653,979 2% 3120 Psychological Services 62,952,441 2% 3130 Attendance and Social Work Services 26,206,307 1% 3140 Health Services 90,078,345 2% 3150 Speech Pathology and Audiology Services 50,676,998 1% 3160 Pupil Testing Services 3,057,511 0% 3600 Pupil Transportation 113,224,128 3% 3700 Food Services 8,898,884 0% 3900 Other Pupil Services 62,004,572 2% Subtotal, Pupil Services $490,753,166 13% ANCILLARY SERVICES 4000 Ancillary Services $33,226,156 1% Subtotal, Ancillary Services $33,226,156 1% COMMUNITY SERVICES 5000 Community Services $32,589,641 1% Subtotal, Community Services $32,589,641 1% ENTERPRISE 6000 Enterprise $26,657,019 1% Subtotal, Enterprise $26,657,019 1% GENERAL ADMINISTRATION 7100 Board and Superintendent $48,282,067 1% 7190 External Financial Audit - Single Audit 1,554,515 0% 7191 External Financial Audit - Other 80,100 0% 7200 Other General Administration 305,777,086 8% 7210 Indirect Cost Transfers (20,324,616) (1)% 7700 Centralized Data Processing 118,567,961 3% Subtotal, General Administration $453,937,114 12% PLANT SERVICES 8100 Plant Maintenance and Operations $119,565,571 3% 8500 Facilities Acquisition and Construction 44,794,588 1% 8700 Facilities Rents and Leases 31,560,403 1% Subtotal, Plant Services $195,920,562 5% OTHER OUTGO 9100 Debt Service $20,486,502 1% 9200 Transfers Between Agencies 194,927,100 5% Subtotal, Other Outgo $215,413,601 6% Total Expenditures, All Activities $3,687,872,557 100% Note: The statewide totals are calculated by rolling up dollar amounts reported by the county office of education in the object code range displayed. Detail may not add to totals due to rounding. Source: California Department of Education, School Fiscal Services Division - SACS Unaudited Actual Data.