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General Fund Revenues and Expenditures by Object Code Los Angeles Unified     FISCAL YEAR:  2009-10 Help 333 South Beaudry Avenue Los Angeles, CA 90017-1466 Phone (213) 241-1000 CDS: 19 - 64733 Questions about the data? The figures reported here are "unaudited actuals," not the district's "budget." Please contact the district 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 General Fund page includes: Revenues Expenditures Other Financing Sources/Uses Year-End Summary Components of Ending Fund Balance Revenues Detail Expenditures Detail Other Sources Detail Other Uses Detail Current Expense of Education Per ADA

The General Fund contains the regular operating revenues and expenditures of school districts. These are labeled as restricted or unrestricted. Those that are unrestricted may be used for general purposes. The items whose purpose is restricted by law or regulation must be accounted for or tracked separately. All transactions except those required (or permitted) by law to be in another fund are accounted for in the General Fund.

The General Fund also lists Other Financing Sources/Uses (often transfers among funds), a Year-End Summary, and the Components of Ending Fund Balance. This tab has bar charts comparing the percent of revenues and expenditures by category for this district, the average for the type of district, and the statewide average. And it shows the cost of direct educational services to students, called the "Current Expense of Education."

Click on California's School Finance System to learn more about education funding in California. Click here for an explanation about Financial Reports on Ed-Data. This link helps explain the General Fund, ADA, per-pupil expenditures, and comparing averages.

Note: Prior to 2003-04, financial data for charter schools authorized by the district (when available) was included in the district's financial statement. For 2003 forward, only charter school data reported with the district's General Fund is included; data in other charter school funds, or reported separate from the district, are no longer in the district's General Fund financial statement.

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. The CDE makes every effort to catch errors or misinterpretations. However, the unaudited information is not changed after it has been certified and released by the CDE. Therefore, this report may include some uncorrected data.

General Fund - Revenues Los Angeles Unified,  2009-10 Object Codes Type of Revenue Revenues Dollars/Student (ADA) * Unrestricted Restricted Total This District (ADA 576,700) % of Avg for Unified School Districts Statewide Avg Unified School Districts Statewide Avg All Districts 8010-8099 Revenue Limit Sources $2,805,773,894 $171,440,864 $2,977,214,758 $5,163 100% $5,147 $5,324 8100-8299 Federal Revenue 18,549,196 945,429,031 963,978,227 1,672 156% 1,073 1,042 8300-8599 Other State Revenue 1,265,440,549 893,930,020 2,159,370,569 3,744 188% 1,994 1,865 8600-8799 Other Local Revenue 96,946,224 11,114,436 108,060,661 187 37% 504 570 Total Revenues $4,186,709,864 $2,021,914,351 $6,208,624,215 $10,766 124% $8,717 $8,801 *   The per student number is based on total ADA, not the number of students in a specific program. Pop-trends Note: The revenues per ADA figure may include money that is passed through to other agencies for a specific use, such as some Special Education funds. Detail may not add to totals due to rounding. Source: California Department of Education, School Fiscal Services Division:SACS Unaudited Actual Data.

 

General Fund Percent Revenues - by Category, 2009-10

General Fund - Expenditures Los Angeles Unified,  2009-10 Object Codes Type of Expense Expenditures Dollars/Student (ADA) * Unrestricted Restricted Total This District (ADA 576,700) % of Avg for Unified School Districts Statewide Avg Unified School Districts Statewide Avg All Districts 1000-1999 Certificated Personnel Salaries $1,606,055,543 $1,201,876,591 $2,807,932,134 $4,869 114% $4,260 $4,307 2000-2999 Classified Personnel Salaries 418,594,537 489,484,467 908,079,004 1,575 117% 1,348 1,358 3000-3999 Employee Benefits 784,246,432 623,169,780 1,407,416,211 2,440 137% 1,785 1,772 4000-4999 Books and Supplies 109,740,009 150,381,372 260,121,381 451 132% 343 346 5000-5999 Services and Other Operating Expenditures 207,303,156 553,427,472 760,730,629 1,319 142% 928 919 Subtotal, Expenditures $3,125,939,677 $3,018,339,681 $6,144,279,358 $10,654 123% $8,663 $8,702 6000-6999 Capital Outlay 9,749,982 8,456,313 18,206,296 N/A N/A N/A N/A 7000-7499 Other Outgo (excl. 7300-7399) 2,323,195 0 2,323,195 N/A N/A N/A N/A 7300-7399 Transfers of Indirect Costs (72,435,429) 60,805,485 (11,629,944) N/A N/A N/A N/A Subtotal, Other Expenditures $(60,362,252) $69,261,798 $8,899,546 N/A N/A N/A N/A Total Expenditures $3,065,577,425 $3,087,601,479 $6,153,178,905 $10,670 120% $8,885 $8,955 *   The per student number is based on total ADA, not the number of students in a specific program. Pop-trends Note: Detail may not add to totals due to rounding. Source: California Department of Education, School Fiscal Services Division - SACS Unaudited Actual Data.

 

General Fund Percent Expenditures - by Category, 2009-10

General Fund - Other Financing Sources/Uses and Contributions Los Angeles Unified, 2009-10 Object Codes Description Unrestricted Restricted Total Dollars 8910-8929 Interfund Transfers In $16,433,232 $46,477,255 $62,910,487 7610-7629 Interfund Transfers Out 224,351,346 10,546 224,361,892 8930-8979 All Other Financing Sources 2,989,020 0 2,989,020 7630-7699 All Other Financing Uses 0 0 0 8980-8999 Contributions (805,041,788) 805,041,788 0 Total Other Financing Sources, Uses, and Contributions $(1,009,970,882) $851,508,497 $(158,462,385) Note: Detail may not add to totals due to rounding. Source: California Department of Education, School Fiscal Services Division - SACS Unaudited Actual Data.

 

Year-End Summary for General Fund Los Angeles Unified, 2009-10   Unrestricted Restricted Total Adjusted Beginning Fund Balance $255,778,366 $494,183,589 $749,961,956 Excess (Deficiency) of Revenues over Expenditures 1,121,132,438 (1,065,687,128) 55,445,310 Other Financing Sources, Uses, and Contributions (1,009,970,882) 851,508,497 (158,462,385) Ending Fund Balance $366,939,923 $280,004,958 $646,944,881   The Adjusted Beginning Balance includes audit adjustments and other restatements. This is why the adjusted beginning balance for this year might not look like the ending fund balance from last year. The Ending Fund Balance is the adjusted beginning balance plus or minus the difference between revenues, expenditures, and other financing sources or uses, such as proceeds from the sale of bonds or authorized transfers of money to another Fund for other than general operations. The components of the Ending Fund Balance are: money that may only be spent on designated purposes amounts reserved by the governing board for emergencies, economic uncertainties, or other particular purposes, and surpluses (if any) that are not designated or reserved for specific purposes.

Components of Ending Fund Balance Los Angeles Unified, 2009-10 Object Codes Description Unrestricted Restricted Total Dollars 9711 Reserve for Revolving Cash $2,802,437 $0 $2,802,437 9712 Reserve for Stores $6,983,556 $984,536 $7,968,092 9713 Reserve for Prepaid Expenditures (Expenses) $0 $0 $0 9719 Reserve for All Others $0 $0 $0 9730 General Reserve $0 $0 $0 9740 Legally Restricted Balance $0 $278,029,539 $278,029,539 9770 Designated for Economic Uncertainties (DEU) $65,375,780 $0 $65,375,780 9775 Designated for Unrealized Gains of Investments and Cash in County Treasury $0 $0 $0 9780 Other Designations $172,235,721 $990,883 $173,226,604 9790 Undesignated/Unappropriated $119,542,429 $0 $119,542,429

CURRENT EXPENSE OF EDUCATION PER ADA (Per Education Code Section 41372) Los Angeles Unified, 2009-10 By law, the "current expense of education" must be calculated annually for every district; it is a measure of the cost of direct educational services to students. This figure is then matched with average daily attendance(ADA) for the district to arrive at an expenditure per pupil figure. Since the current expense figure excludes food services, facilities acquisition and construction, and certain other expenditures, the current expense per ADA amount is lower than the total expenditure per ADA shown in the table above. Los Angeles Unified School District Statewide Avg All Unified School Districts Statewide Avg All Districts Total Dollars Average Daily Attendance $ / Student (ADA) $ / Student (ADA) $ / Student (ADA) $5,775,813,445 576,700 $10,015 $8,545 $8,452 Pop-trends Source: California Department of Education, School Fiscal Services Division - SACS Unaudited Actual Data.