First Interim Budget Review Major Revenue Sources

January 4, 2006OUSD 1st Interim Budget Review2 Measure E & Lottery Measure E Parcel Tax Resource 0091 Description: This measure would authorize…a new total of $ per parcel annually. In addition, it would extend the term of the tax for a period of five years from enactment of this special parcel tax measure to June 2009 and can be used to attract and retain qualified teachers; maintain elective courses for students to qualify for college admission; purchase text books and materials; maintain libraries, music and arts programs; maintain reduced class sizes; and continue after school academic programs Carryover$1,033, Revenue$18,745,000 Total $19,778,098 Lottery (Unrestricted) Resource 1100 Description:…all funds allocated from the California State Lottery Education Fund shall be used exclusively for the education of pupils and students and no funds shall be spent for acquisition of real property, construction of facilities, financing of research, or any other noninstructional purpose Carryover$ Revenue$5,140,389 Total $5,140,389

January 4, 2006OUSD 1st Interim Budget Review3 Class Size Reduction 9th Grade CSR Resource 1200 Unrestricted money for reduced classes in high school (Ed Code ) the Morgan-Hart Class Size Reduction Act of 1989 is changed to only Grade Carryover$ Revenue$462,132 Total $462,132 K-3 CSR Resource 1300 Per pupil funding for each child in grades K-3 who receives instruction in a class of 20 or fewer pupils. Option One provides full funding for pupils who receive the 20-to-1 instruction all day and Option Two provides half funding for pupils who receive the 20-to-1 instruction for half of the instructional minutes per day Carryover$ Revenue$13,618,983 Total $13,618,983

January 4, 2006OUSD 1st Interim Budget Review4 NCLB: Title I, Part A, Basic Grants Low-Income And Neglected Resource 3010 Description: Funds are used to support effective, research-based educational strategies that close the achievement gap between high-and low-performing students and enable the students to meet the state's challenging academic standards. Title I-funded schools are either targeted assistance schools (TAS) or school wide program schools (SWP). Title I, Part A funds may be used in TAS only for programs that provide services to children eligible to receive Title I services. These children have been identified by the school as failing, or most at risk of failing, to meet the state's academic content standards. To become a SWP school, Title I schools must develop a comprehensive plan that describes how the school will be improved academically so that all students attain proficiency on the state's academic content standards, especially those students farthest away from demonstrating proficiency. Eligible schools are those in which at least 40 percent of the children in the school attendance area are from low-income families. Educationally Deprived Neglected Total Carryover$3,876,912 $186,867 $4,063, Revenue$24,805,751 $313,064 $25,118,81 Total $28,682,663 $499,931 $29,182,594

January 4, 2006OUSD 1st Interim Budget Review5 NCLB: Title I, Part B, Reading First Program Resource 3030 Description: To provide assistance to state educational agencies and local educational agencies in establishing reading programs for students in kindergarten through grade three that are based on scientifically based reading research, to ensure that every student can read at grade level or above not later than the end of grade three Carryover$1,018, Revenue$3,632,332 Total $4,650,365

January 4, 2006OUSD 1st Interim Budget Review6 Lottery: Instructional Materials (Proposition 20) Resource 6300 Description: Proposition 20 states that the revenue is for the purchase of instructional materials and does not define instructional materials any further. Education Code Section 60010(h) states that “Instructional materials” means “all materials that are designed for use by pupils and their teachers as a learning resource and help pupils to acquire facts, skills, or opinions or to develop cognitive processes. Instructional materials may be printed or non-printed, and may include textbooks, technology-based materials, other educational materials, and tests.” Carryover$1,442, Revenue$963,146 Total $2,405,354

January 4, 2006OUSD 1st Interim Budget Review7 Economic Impact Aid (EIA) Resource 7090 Description: These supplemental funds are used, kindergarten through grade twelve, to support (1) additional programs and services for English learners (ELs) and (2) compensatory education services for educationally disadvantaged students, as determined by OUSD. LEP SCE Total Carryover$1,741,424 $2,158,973 $3,900, Revenue$4,719,078 $4,911,694 $9,630,772 Total $6,460,502 $7,070,667 $13,531,169

January 4, 2006OUSD 1st Interim Budget Review8 School Improvement Program (SIP) Resource 7260 & 7265 (Old); 7395 (New) Description: A program for elementary, intermediate, and secondary schools to improve instruction, services, school environment and organization at school sites according to plans developed by School Site Councils Total Carryover $1,096,431 $139,910 $0$1,236, Revenue $0 $0 $3,620,697 $3,620,697 Total$1,096,431 $139,910 $3,620,697 $4,857,038

January 4, 2006OUSD 1st Interim Budget Review9 Block Grant - TIIG AB 825 Resource 7045 (Old); 7394 (New) Description: (New for ) TIIG is now a block grant calculated based on expenditure from the year Total Carryover$4,094,284 $0 $4,094, Revenue$0 $11,067,075 $11,067,075 Total $4,094,284 $11,067,075 $15,161,359

January 4, 2006OUSD 1st Interim Budget Review10 Routine Repair and Maintenance Resource 8100 Description: Local money that is, as a condition of receiving funds under the SB50 Construction Program, placed in a restricted account in the General Fund for expenditure on regular maintenance and routine repair of school buildings. The amount of money to be placed in the restricted account each year is 3% of the total General Fund expenditure in the original budget adopted in June for the next fiscal year Carryover$96, % RRMA Transfer$9,910, % DM Transfer$1,982,193 Total $11,989,447

January 4, 2006OUSD 1st Interim Budget Review11 Terminology Average Daily Attendance (ADA): Total approved days of attendance in the LEA divided by the number of days the schools in the LEA are in session for at least the required minimum day Carryover: unused revenue available for use in the next year DM: Deferred Maintenance EIA: Economic Impact Aid Expense: the amount paid for goods and services NCLB: No Child Left Behind Resource: field in SACS that is used to classify revenues and resulting expenditures, in accord with restrictions or special reporting requirements placed on either aspect of LEA financial activities by law or regulation Restricted: money whose use is restricted by legal requirement or by the donor Revenue: the entire amount of income before any deductions are made RRMA: Restricted Routine Maintenance Account SIP: School Improvement Program TIIG: Targeted Instructional Improvement Grant Unrestricted: revenue available for any legally authorized purpose