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General Fund Revenues and Expenditures by Object Code 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 "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 Alameda City Unified,  2011-12 Object Codes Type of Revenue Revenues Dollars/Student (ADA) * Unrestricted Restricted Total This District (ADA 8,848) % of Avg for Unified School Districts Statewide Avg Unified School Districts Statewide Avg All Districts 8010-8099 Revenue Limit Sources $45,373,871 $1,836,156 $47,210,027 $5,336 99% $5,392 $5,555 8100-8299 Federal Revenue 35,793 6,086,024 6,121,817 692 73% 948 897 8300-8599 Other State Revenue 9,727,893 3,370,903 13,098,796 1,480 78% 1,893 1,770 8600-8799 Other Local Revenue 2,750,088 18,853,910 21,603,997 2,442 442% 552 610 Total Revenues $57,887,645 $30,146,993 $88,034,638 $9,950 113% $8,785 $8,832 *   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, 2011-12

General Fund - Expenditures Alameda City Unified,  2011-12 Object Codes Type of Expense Expenditures Dollars/Student (ADA) * Unrestricted Restricted Total This District (ADA 8,848) % of Avg for Unified School Districts Statewide Avg Unified School Districts Statewide Avg All Districts 1000-1999 Certificated Personnel Salaries $22,302,814 $18,213,333 $40,516,147 $4,579 111% $4,131 $4,164 2000-2999 Classified Personnel Salaries 7,612,414 4,984,509 12,596,923 1,424 108% 1,316 1,324 3000-3999 Employee Benefits 7,707,347 5,395,688 13,103,035 1,481 79% 1,864 1,853 4000-4999 Books and Supplies 1,811,867 1,863,314 3,675,181 415 123% 339 340 5000-5999 Services and Other Operating Expenditures 6,553,782 6,132,941 12,686,723 1,434 153% 939 936 Subtotal, Expenditures $45,988,223 $36,589,785 $82,578,009 $9,333 109% $8,590 $8,617 6000-6999 Capital Outlay 206,409 92,260 298,669 N/A N/A N/A N/A 7000-7499 Other Outgo (excl. 7300-7399) 147,863 461,436 609,298 N/A N/A N/A N/A 7300-7399 Transfers of Indirect Costs (1,180,445) 1,025,888 (154,556) N/A N/A N/A N/A Subtotal, Other Expenditures $(826,173) $1,579,584 $753,411 N/A N/A N/A N/A Total Expenditures $45,162,050 $38,169,370 $83,331,420 $9,418 108% $8,723 $8,772 *   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, 2011-12

General Fund - Other Financing Sources/Uses and Contributions Alameda City Unified, 2011-12 Object Codes Description Unrestricted Restricted Total Dollars 8910-8929 Interfund Transfers In $0 $0 $0 7610-7629 Interfund Transfers Out 2,971,582 480,000 3,451,582 8930-8979 All Other Financing Sources 0 0 0 7630-7699 All Other Financing Uses 0 0 0 8980-8999 Contributions (9,461,644) 9,461,644 0 Total Other Financing Sources, Uses, and Contributions $(12,433,226) $8,981,644 $(3,451,582) 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 Alameda City Unified, 2011-12   Unrestricted Restricted Total Adjusted Beginning Fund Balance $11,791,167 $3,157,283 $14,948,450 Excess (Deficiency) of Revenues over Expenditures 12,725,595 (8,022,377) 4,703,218 Other Financing Sources, Uses, and Contributions (12,433,226) 8,981,644 (3,451,582) Ending Fund Balance $12,083,536 $4,116,550 $16,200,087   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 Alameda City Unified, 2011-12 Object Codes Description Unrestricted Restricted Total Dollars 9711 Nonspendable Revolving Cash $50,000 $0 $50,000 9712 Nonspendable Stores $0 $0 $0 9713 Prepaid Items $0 $0 $0 9719 All Other Nonspendable Assets $0 $0 $0 9740 Restricted Balance $0 $4,116,550 $4,116,550 9750 Stabilization Arrangements $0 $0 $0 9760 Other Commitments $0 $0 $0 9780 Other Assignments $2,502,505 $0 $2,502,505 9789 Reserve for Economic Uncertainties $0 $0 $0 9790 Unassigned/Unappropriated $9,531,031 $0 $9,531,031

CURRENT EXPENSE OF EDUCATION PER ADA (Per Education Code Section 41372) Alameda City Unified, 2011-12 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. Alameda City Unified School District Statewide Avg All Unified School Districts Statewide Avg All Districts Total Dollars Average Daily Attendance $ / Student (ADA) $ / Student (ADA) $ / Student (ADA) $81,155,447 8,848 $9,172 $8,458 $8,382 Pop-trends Source: California Department of Education, School Fiscal Services Division - SACS Unaudited Actual Data.