1. 1 Escalon Unified School District 2011-2012 Unaudited Actual Report

2. 2 General Fund Total Revenue$20.8 million Total Revenue$20.8 million Total Expense$20.73 million Total Expense$20.73 million Increase EFB$71k Increase EFB$71k

3. 3 Ending Fund Balance Unrestricted/Restricted Beginning Balance 7/1/11 $5,304,731.07 Beginning Balance 7/1/11 $5,304,731.07 Increase EFB $ 71,568.44 Increase EFB $ 71,568.44 Ending Balance 6/30/12 $5,376,299.51 Ending Balance 6/30/12 $5,376,299.51 Actual Cash Balance $ 838,426.32 Actual Cash Balance $ 838,426.32 Beginning Fund Balance July 1, 2011 Ending Fund Balance June 30, 2012 Restricted Restricted$568,604.07$540,947.45 Unrestricted Unrestricted$4,736,127.00$4,835,352.06

4. 4 Attendance 2011-2012 2011-2012 Revenue Limit ADA 2,795.49 * When in declining enrollment the Revenue limit is based on prior year ADA 2012-2013 Revenue Limit ADA 2,769.15 *A drop of 26.34 ada Approximately $137k loss of income

5. 5 Revenue Limit 2011-2012 Base R/L $6,484.29 Base R/L $6,484.29 Deficit Factor.79398 Deficit Factor.79398 R/L net $5,148.40 R/L net $5,148.40 A difference of $1,336 per ADA or $3.73 million

6. 6 Minimum Classroom Compensation Unified School Districts must meet or exceed 55% in this category Unified School Districts must meet or exceed 55% in this category Escalon Unified is at 65.02% Escalon Unified is at 65.02% An increase of.49% over last year’s percentage

7. 7 Long Term Debt June 30,2012 General Obligation Bonds$6.4 Mil General Obligation Bonds$6.4 Mil Certificates Of Participation$1.8 Mil Certificates Of Participation$1.8 Mil Early Retirement Incentive$368,037 Early Retirement Incentive$368,037 Retiree Health Insurance$610,412 Retiree Health Insurance$610,412 Vacation Accrual$150,431 Vacation Accrual$150,431

8. 8 Other Highlights Central Administration Costs5.75% Central Administration Costs5.75% NCLB MOEMet NCLB MOEMet Special Education MOEMet Special Education MOEMet Pupil Transportation $1.04 mil Pupil Transportation $1.04 mil Transportation funded by state $673,520 Revenue generated from repairs/sales $73,274 General Fund Contribution $292,962

9. 9 EFB in Other Funds Balance as of 07-01-201106-30-2012 Fund 11 Adult Ed $18.00$18. Fund 11 Adult Ed $18.00$18. Fund 13 Cafeteria $436,221.27$475,044.98 Fund 13 Cafeteria $436,221.27$475,044.98 Fund 14 Defer. Maint $255,608.48$206,748.31 Fund 14 Defer. Maint $255,608.48$206,748.31 Fund 15 Pupil Trans. $232,784.82 $180,576.82 Fund 15 Pupil Trans. $232,784.82 $180,576.82 Fund 17 Special Res $140,793.00$85,834.83 Fund 17 Special Res $140,793.00$85,834.83 Fund 25 Dev. Fees $434,337.53$334,622.83 Fund 25 Dev. Fees $434,337.53$334,622.83 Fund 35 Joint Use $4,658.00$0 Fund 35 Joint Use $4,658.00$0 Fund 40 Special Res $1,577,245.11$1,512,176.43 Fund 40 Special Res $1,577,245.11$1,512,176.43 Fund 51 Debt Serv $479,931.91$499,209.33 Fund 51 Debt Serv $479,931.91$499,209.33 Fund 67 Self-Ins. $90,736.66$75,606.78 Fund 67 Self-Ins. $90,736.66$75,606.78

10. Questions 10