Financial Reports - General Fund Tab for Alameda County

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County School Service Fund Revenues and Expenditures by Object Code
Alameda County Office of Education FISCAL YEAR: 2011-12

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313 West Winton Avenue
Hayward, CA 94544-1136
Phone (510) 887-0152
CDS: 01 - 10017

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 County School Service 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

The County School Service Fund (analogous to districts' General Funds) contains the regular operating revenues and expenditures for programs run by county offices of education. The revenues and expenditures 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 County School Service Fund.

The County School Service 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 county and the statewide average.

For more information on responsibilities of County Offices of Education click here.

Click on California's School Finance System to learn more about education funding in California and here for an explanation about Financial Reports on Ed-Data.

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.

County School Service Fund - Revenues
Alameda County Office of Education, 2011-12

Object Codes

Type of Revenues

Revenues

Unrestricted

Restricted

Total

8010-8099

Revenue Limit Sources includes state aid and local property taxes & fees, base revenue limits, plus other funds such as Equalization, Summer School, Prior Year Adjustments, etc.

includes state aid and local property taxes & fees, base revenue limits, plus other funds such as Equalization, Summer School, Prior Year Adjustments, etc.

$9,896,303

$4,888,514

$14,784,817

8100-8299

Federal Revenue includes all money received for the No Child Left Behind Act (Title I, Title II, etc.) plus federal Special Education and other federal programs.

includes all money received for the No Child Left Behind Act (Title I, Title II, etc.) plus federal Special Education and other federal programs.

36,670

6,743,889

6,780,559

8300-8599

Other State Revenue includes lottery and state categoricals (e.g., K-3 Class Size Reduction, state Special Education, Economic Impact Aid).

6,599,188

3,273,775

9,872,963

8600-8799

Other Local Revenue includes interest, donations and reimbursements, parcel taxes, rents and leases, and other local sources.

2,687,786

9,115,045

11,802,831

Total Revenues

$19,219,947

$24,021,224

$43,241,170

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.

County School Service Fund - Expenditures
Alameda County Office of Education, 2011-12

Object Codes

Type of Expense

Expenditures

Unrestricted

Restricted

Total

1000-1999

Certificated Personnel Salaries includes teachers, certificated pupil support, certificated supervisors and administrators, etc.

$2,081,609

$7,032,317

$9,113,927

2000-2999

Classified Personnel Salaries includes non-certificated instructional assistants, athletics staff, clerical and office, maintenance staff, classified supervisors and administrators, etc.

includes non-certificated instructional assistants, athletics staff, clerical and office, maintenance staff, classified supervisors and administrators, etc.

7,803,105

5,198,401

13,001,505

3000-3999

Employee Benefits includes Health and Welfare, Workers Compensation, retirement contributions, and other employee benefits.

2,763,935

2,856,116

5,620,051

4000-4999

Books and Supplies includes approved textbooks and core curricula material, books and other reference materials, materials and supplies, etc.

723,674

1,094,050

1,817,725

5000-5999

Services and Other Operating Expenditures includes travel and conferences, dues and memberships, utilities, professional/consulting services, rentals, leases, and repairs.

includes travel and conferences, dues and memberships, utilities, professional/consulting services, rentals, leases, and repairs.

3,711,538

5,616,537

9,328,075

6000-6999

Capital Outlay includes sites and site improvements, major/capitalized equipment, equipment replacement, and depreciation.

7000-7499

Other Outgo (excl. 7300-7399) includes transfers to other districts and county offices. This excludes transfers of indirect costs.

924,545

1,319,998

2,244,544

7300-7399

Transfers of Indirect Costs used to record transfers of indirect costs within or between funds.

(1,896,250)

1,896,250

Total Expenditures

$16,112,156

$25,013,670

$41,125,826

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.

County School Service Fund - Other Financing Sources/Uses and Contributions
Alameda County Office of Education, 2011-12

Object Codes

Description

Unrestricted

Restricted

Total Dollars

8910-8929

Interfund Transfers In

7610-7629

Interfund Transfers Out

241,665

8930-8979

All Other Financing Sources

7630-7699

All Other Financing Uses

8980-8999

Contributions

(523,431)

523,431

Total Other Financing Sources, Uses, and Contributions

$(765,096)

$523,431

$(241,665)

Note:

Detail may not add to totals due to rounding.

Source: California Department of Education, School Fiscal Services Division - SACS Unaudited Actual Data.

	Unrestricted	Restricted	Total
Year-End Summary for County School Service Fund Alameda County Office of Education, 2011-12
Adjusted Beginning Fund Balance	$19,805,392	$3,224,023	$23,029,415
Excess (Deficiency) of Revenues over Expenditures	3,107,791	(992,447)	2,115,344
Other Financing Sources, Uses, and Contributions	(765,096)	523,431	(241,665)
Ending Fund Balance	$22,148,087	$2,755,007	$24,903,094

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.

Object Codes	Description	Unrestricted	Restricted	Total Dollars
Components of Ending Fund Balance Alameda County Office of Education, 2011-12
9711	Nonspendable Revolving Cash	$35,000	$0	$35,000
9712	Nonspendable Stores	$0	$0	$0
9713	Prepaid Items	$5,542	$0	$5,542
9719	All Other Nonspendable Assets	$0	$0	$0
9740	Restricted Balance	$0	$2,755,007	$2,755,007
9750	Stabilization Arrangements	$0	$0	$0
9760	Other Commitments	$0	$0	$0
9780	Other Assignments	$19,622,974	$0	$19,622,974
9789	Reserve for Economic Uncertainties	$2,482,049	$0	$2,482,049
9790	Unassigned/Unappropriated	$2,522	$0	$2,522

Ed-Data is a partnership of the California Department of Education, EdSource and the Fiscal Crisis & Management Assistance Team (FCMAT) designed to offer educators, policy makers, the legislature, parents, and the public quick access to timely and comprehensive data about K-12 education in California.