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School Districts
County Offices
  Statewide Totals for County Offices
County School Service Fund
  FISCAL YEAR:  2012-13
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California Department of Education (CDE)
1430 N Street
Sacramento, CA 95814
Phone (916) 319-0791

This County Offices page includes:
Revenues
Expenditures
Expenditures by Activity

This report is consistent with Ed-Data’s 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,  2012-13
Object Codes Type of Revenue Revenues
UnrestrictedRestrictedTotal
8010-8099 Revenue Limit Sources $400,807,775 $624,595,298 $1,025,403,073
8100-8299 Federal Revenue 33,580,308 698,577,393 732,157,702
8300-8599 Other State Revenue 354,890,565 620,801,067 975,691,631
8600-8799 Other Local Revenue 274,310,241 610,760,499 885,070,739
Total Revenues $1,063,588,889 $2,554,734,257 $3,618,323,145
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,  2012-13
Object Codes Type of Expense Expenditures
UnrestrictedRestrictedTotal
1000-1999 Certificated Personnel Salaries $141,700,928 $670,853,723 $812,554,651
2000-2999 Classified Personnel Salaries 329,161,510 500,039,883 829,201,393
3000-3999 Employee Benefits 177,510,228 427,308,739 604,818,968
4000-4999 Books and Supplies 38,745,031 62,506,611 101,251,642
5000-5999 Services and Other Operating Expenditures 222,657,759 806,757,350 1,029,415,110
6000-6999 Capital Outlay 36,563,001 12,713,840 49,276,841
7000-7499 Other Outgo (excl. 7300-7399) 120,605,923 30,075,706 150,681,629
7300-7399 Transfers of Indirect Costs (159,340,532) 139,818,787 (19,521,745)
Total Expenditures $907,603,849 $2,650,074,639 $3,557,678,488
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, 2012-13
Function Codes Activity by Type of Expense Type of Activity Expenditures
Total % of Total Expenditure
INSTRUCTION
1000 Instruction $593,935,623 17%
1100 Instruction - Special Education 803,409,589 23%
Subtotal, Instruction $1,397,345,212 39%
INSTRUCTION-RELATED SERVICES
2100 Instructional Supervision and Administration $550,839,393 16%
2200 Administrative Unit (AU) of a Multidistrict SELPA 43,486,898 1%
2420 Instructional Library, Media, and Technology 37,044,999 1%
2490 Other Instructional Resources 13,207,183 0%
2700 School Administration 129,434,908 4%
Subtotal, Instruction Related Services $774,013,382 22%
PUPIL SERVICES
3110 Guidance and Counseling Services $83,895,350 2%
3120 Psychological Services 71,907,300 2%
3130 Attendance and Social Work Services 24,291,688 1%
3140 Health Services 94,754,821 3%
3150 Speech Pathology and Audiology Services 48,904,432 1%
3160 Pupil Testing Services 2,818,741 0%
3600 Pupil Transportation 109,807,377 3%
3700 Food Services 9,039,257 0%
3900 Other Pupil Services 61,623,215 2%
Subtotal, Pupil Services $507,042,179 14%
ANCILLARY SERVICES
4000 Ancillary Services $32,302,442 1%
Subtotal, Ancillary Services $32,302,442 1%
COMMUNITY SERVICES
5000 Community Services $30,756,277 1%
Subtotal, Community Services $30,756,277 1%
ENTERPRISE
6000 Enterprise $22,022,742 1%
Subtotal, Enterprise $22,022,742 1%
GENERAL ADMINISTRATION
7100 Board and Superintendent $47,748,749 1%
7190 External Financial Audit - Single Audit 1,569,964 0%
7191 External Financial Audit - Other 95,600 0%
7200 Other General Administration 304,304,397 9%
7210 Indirect Cost Transfers (19,521,745) (1)%
7700 Centralized Data Processing 125,340,120 4%
Subtotal, General Administration $459,537,084 13%
PLANT SERVICES
8100 Plant Maintenance and Operations $125,205,243 4%
8500 Facilities Acquisition and Construction 28,089,915 1%
8700 Facilities Rents and Leases 30,581,547 1%
Subtotal, Plant Services $183,876,705 5%
OTHER OUTGO
9100 Debt Service $20,887,163 1%
9200 Transfers Between Agencies 129,895,301 4%
Subtotal, Other Outgo $150,782,464 4%
Total Expenditures, All Activities $3,557,678,488 100%
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.
 

 
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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.