1. 1 West Contra Costa Unified School District Second Interim Report Budget Update For the Period Ending January 31, 2006

2. 2 2005-06 General Fund Revenues, Expenditures and Changes in Fund Balance UnrestrictedRestricted Total Revenues $182,280,309$ 89,829,406 Total Expenditures160,025,280121,901,948 Increase(Decrease) In Fund Balance22,255,029 (32,072,542) Total Other Financing Sources and Uses (22,984,473) 23,608,977

3. 3 2005-06 General Fund Revenues, Expenditures and Changes in Fund Balance continued UnrestrictedRestricted Net Change in Fund Balance(729,444)(8,463,565) Beginning Fund Balance July 1, 200517,391,0488,927,010 Ending Fund Balance June 30, 2006$ 16,661,604$ 463,445

4. 4 2005-06 General Fund Components of Ending Fund Balance UnrestrictedRestricted §Revolving Cash $ 70,000 §Stores258,986 §State Reserve8,240,000 §Other Designations1,027,669 §MRAD303,993 §Undesignated6,760,956 §Legally Restricted Balance $463,445 $16,661,604$463,445

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7. 7 2005-06 Unrestricted General Fund Revenue Revisions Budget First Interim Revisions Operating Budget January 31 Budget Revenues Revenue Limit Sources$150,664,939$ 76,934$150,741,873 Federal Revenues16,20012,50528,705 Other State Revenues14,715,435222,59314,938,028 Other Local Revenues 15,941,344630,359 16,571,703 Total Revenues$181,337,918$942,391$182,280,309

8. 8 2005-06 Unrestricted General Fund Revenue Budget Revision Detail January 31, 2006 Revenue Limit Adjustments$ 76,934  Hourly Programs Federal Testing12,505 Other State Revenues222,593  K-3 CSR  Lottery  Medical MAA Local Revenues630,359  Donations  Interest Income  Parcel Tax

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10. 10 2005-06 Unrestricted General Fund Expenditure Revisions Budget First Interim Revisions Operating Budget January 31 Budget Expenditures Salaries and Benefits$143,953,359$ 871,331$144,824,690 Books and Supplies2,996,99851,3123,048,310 Services/Other Operating10,288,008949,92911,237,937 Capital Outlay3,193,04890,5083,283,556 Other Outgo1,413,3941,413,394 Indirect Costs(3,778,148)(4,459)(3,782,607) Total Expenditures$158,066,659$ 1,958,621$160,025,280

11. 11 2005-06 Unrestricted General Fund Expenditure Budget Revision Detail January 31, 2006 Salary & Benefits$871,331  Funding Change Downer V.P.  Savings Due to Vacancies  UTR 3% effective January 1 Capital Outlay90,508 Community Counseling Projects110,000 Increase Indirect Costs(4,459) Operational Expenses639,929 Supply Budgets51,312 Utilities (Phone)200,000

12. 12 2005-06 Unrestricted General Fund Other Financing Sources and Uses Revisions Budget First Interim Revisions Operating Budget January 31 Budget Other Financing Sources/Uses Transfers In$ 750,000$ 750,000 Transfers Out(307,020)(307,020) Financing Sources181,524181,524 Financing Uses Contributions to Restricted Programs (23,608,977) (23,608,977) Total Other Sources/Uses $(22,984,473) 0 $(22,984,473)

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16. 16 2005-06 Unrestricted General Fund Ending Balance Revisions Budget First Interim Revisions Operating Budget January 31 Budget Net Increase/Decrease In Fund Balance$ 286,786$(1,016,230)$ (729,444) Beginning Fund Balance17,391,04817,391,048 Audit Adjustments 0 0 0 Ending Fund Balance$17,677,834$(1,016,230) $16,661,604

17. 17 2005-06 Restricted General Fund Revenue Revisions Budget First Interim Revisions Operating Budget January 31 Budget Revenues Revenue Limit Sources$ 8,749,409$ 8,749,409 Federal Revenues32,440,935$ 895,50833,336,443 Other State Revenues44,315,8561,671,06345,986,919 Other Local Revenues 1,727,901 28,735 1,756,636 Total Revenues$87,234,101$2,595,305$89,829,406

18. 18 2005-06 Restricted General Fund Revenue Budget Revision Detail January 31, 2006 Federal Revenues$ 895,508 Title I SAIT Award Program Improvement Title III Immigrant Workforce Investment

19. 19 2005-06 Restricted General Fund Revenue Budget Revision Detail January 31, 2006 Continued State Revenues$1,671,063 Alt Teaching & Paraprofessional Grants LEP Pinole School Policing Instructional Materials AB 466 TIIG Block Grant SLIP Block Grant Healthy Start Lottery/Other Miscellaneous State Grants Local Revenues$ 28,735

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21. 21 2005-06 Restricted General Fund Expenditure Revisions Budget First Interim Revisions Operating Budget January 31 Budget Expenditures Salaries and Benefits$66,281,301$ 3,427,478$ 69,708,779 Books and Supplies24,109,613(4,106,681)20,002,932 Services/Other Operating24,913,8943,855,94628,769,840 Capital Outlay295,965178,465474,430 Other Outgo Indirect Costs 2,944,923 1,044 2,945,967 Total Expenditures$118,545,696$3,356,252$121,901,948

22. 22 2005-06 Restricted General Fund Expenditure Budget Revision Detail January 31, 2006 Expenditures$3,356,252 Corresponding expenditures for grant awards Expenditure budgets for restricted ending balances Net Change to Fund Balance$(760,947)

23. 23 2005-06 Restricted General Fund Other Financing Sources and Uses Revisions Budget First Interim Revisions Operating Budget January 31 Budget Other Financing Sources/Uses Transfers In Transfers Out Financing Sources Financing Uses Contributions to Restricted Programs $23,608,977 $23,608,977 Total Other Sources/Uses $23,608,977$0$23,608,977

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27. 27 2005-06 Restricted General Fund Fund Balance Revisions Budget First Interim Revisions Operating Budget January 31 Budget Net Increase/Decrease In Fund Balance $(7,702,618) $(760,947) $(8,463,565) Beginning Fund Balance$8,927,0108,927,010 Audit Adjustments 0 0 0 Ending Fund Balance$1,224,392 $(760,947) $ 463,445