2014-15 Second Interim Financial Report Board of Education March - PowerPoint PPT Presentation

2015-16 Deficit Projection First Interim Compared to Second Interim 2015-16 2015-16 Line Description First Interim Second Interim Difference % Change -A- -B- -C- -D- -E- 1 Beginning Balance $ 50,528,351 $ 58,406,555 $ 7,878,204 15.59% 2 Restatements - 0.00% 3 Total Beginning Balance 50,528,351 58,406,555 7,878,204 15.59% 4 Revenues 920,669,364 942,486,670 21,817,306 2.37% 5 Expenditures (781,455,660) (799,063,363) (17,607,703) 2.25% Board Solutions 81,360,944 70,159,248 (11,201,696) 6 Other Sources / Uses (240,529,340) (240,749,451) (220,111) 0.09% 7 Ending Balance $ 30,573,659 $ 31,239,659 $ 666,000 2.18% 8 Required Reserves 9 Economic Uncertainties $ 23,431,000 $ 24,097,000 $ 666,000 2.84% 10 School Site Carry Over 4,560,631 4,560,631 0.00% 11 Stores 1,674,228 1,674,228 - 0.00% 12 Prepaid Expenses 850,000 850,000 - 0.00% 13 Revolving Cash 57,800 57,800 - 0.00% 14 Total Required Reserve 30,573,659 31,239,659 666,000 2.18% 15 Reserve (Shortfall) / Surplus $ - $ - 19 Multi-Year Projection involves hybrid approach to include 2015/16 deficit solutions

All Funds: 2014-15 Ending Fund Balance Projections Beginning Trans In/ Fund Fund Description Balance Revenue Expenses (Trans Out) Ending Balance 01 General Fund $ 126,616,646 $ 1,103,424,565 $ (1,190,395,633) $ 29,368,290 $ 69,013,868 11 Adult Education 225,753 648,600 (802,659) - 71,694 12 Child Development 15,273 18,898,487 (25,877,127) 6,978,640 15,273 13 Cafeteria Special Revenue 2,015,167 62,992,553 (63,246,627) - 1,761,093 14 Deferred Maintenance 180,859 640 - - 181,499 15 Pupil Transportation Equipment 478,470 598,321 (213,023) - 863,768 20 Special Reserve - Retiree Benefits 1,618,803 6,166 - 177,456 1,802,425 21 Building Fund 477,284,219 1,338,300 (260,941,982) - 217,680,537 25 Capital Facilities Fund 40,116,507 30,093,932 (22,335,834) (12,000,000) 35,874,605 35 County School Facilities Fund 92,563,283 2,217,701 (10,096,875) - 84,684,109 40 Special Reserve - Capital Projects 9,896,987 28,044,186 (2,640,969) (29,979,386) 5,320,818 51 Bond Interest & Redemption 232,399,201 158,634,438 (166,153,999) - 224,879,640 67 Self Insurance Fund 75,734,614 24,753,691 (21,293,851) 5,455,000 84,649,454 Total $ 1,059,145,782 $ 1,431,651,580 $ (1,763,998,579) $ - $ 726,798,783 20

2014-15 Total General Fund Projected Cash Flow with TRANs $225.0 $200.0 TRANs $175.0 $160M $150.0 $125.0 Millions $100.0 $75.0 $50.0 $25.0 $- JUL AUG SEPT OCT NOV DEC JAN FEB MAR APR MAY JUN Actual $74.61 $50.83 $98.22 $95.04 $63.98 $121.04 $220.52 Projected $176.34 $159.37 $133.89 $122.19 $70.39 21 *April and May deferrals eliminated. June deferred.

Budget Development Guidance Pursuant to San Diego County Office of Education (SDCOE) Second Interim Guidance Letter issued February 18, 2015: 1. Maintaining adequate reserves to allow for unanticipated circumstances (with the adequate level based in part on each LEAs unique situational assessment). 2. Maintaining fiscal flexibility by limiting commitments to future increased expenditures based on projections of future revenue growth, and/or establishing contingencies that allow expenditure plans to be changed if needed. 3. Should projected funding increases fail to materialize, districts will need to have a contingency plan in place if reserve levels are not adequate to cover. 22

SUMMARY 23

Next Steps Step Task Date 1 LCAP Community Stakeholder Input September 2014 – June 2015 2 Board Approval of Second Interim Report- March 10, 2015 BOARD ACTION 3 Site Based Budgeting Due Back from School March 13, 2015 Sites 4 Bond Re-Funding/Presentation/Documents April 14, 2015 5 Governor’s May Revise of the State Budget Mid-May, 2015 6 Board Approval of Third Interim Report- May 12, 2015 BOARD ACTION 7 Public Hearing and Adoption of 2015-16 Budget June 9, 2015 and LCAP (First Reading) 8 Board Adoption of 2015-16 Budget and LCAP- June 23, 2015 BOARD ACTION (Second Reading) 24 9 Board Approval of TRANs Resolution June 23, 2015

Recommended Board Actions  Superintendent Recommends the Board to:  Approve the District’s Second Interim Financial Report Reflecting the District’s Financial Status as of January 31, 2015  Certify the District May Not Be Able to Meet Its Financial Obligations for 2014-15, 2015-16 or 2016-17 (Qualified Certification) 25

QUESTIONS? 26

H.1. 3-10-15 San Diego Unified School District Second Interim Report For the Fiscal Year 2014-15 March 10, 2015 TABLE OF CONTENTS FORM TITLE PAGE TOC Table of Contents 1 C-I Certification of Interim Report 3 01-I General Fund General Fund (FD01) - Unrestricted 6 General Fund (FD01) - Restricted 14 General Fund (FD01) - Unrestricted / Restricted 22 PFB Projected Fund Balances 31 Other Funds 11-I Adult Education Fund 32 12-I Child Development Fund 39 13-I Cafeteria Special Revenue Fund 46 14-I Deferred Maintenance Fund 53 15-I Pupil Transportation Equipment Fund 59 20-I Special Reserve Fund for Postemployment Benefits 65 21-I Building Fund 69 25-I Capital Facilities Fund 76 35-I County School Facilities Fund 83 40-I Special Reserve Fund for Capital Outlay Projects 90 51-I Bond Interest & Redemption 97 67-I Self Insurance Fund 102 Page 1 of 150

San Diego Unified School District Second Interim Report For the Fiscal Year 2014-15 March 10, 2015 TABLE OF CONTENTS FORM TITLE PAGE Cash Projected General Fund Cashflow 2014-2015 Projected General Fund Cashflow 108 MYP-I Multi-Year Projections - General Fund MYP - General Fund (01) - Unrestricted 110 MYP - General Fund (01) - Restricted 112 MYP - General Fund (01) - Unrestricted / Restricted 114 Multi-Year Projection Assumptions Assumptns MYP - Revenue Assumptions 116 MYP - Expense Assumptions 117 A-I Average Daily Attendence 118 01-CS-I Criteria and Standards Review - General Fund 121 TRCs SACS Technical Review Checks TRCs - Original Budget 147 TRCs - Board-Approved Budget 148 TRCs - Actuals-to-Date (YTD as of 01/31/15) 149 TRCs - Projected Totals 150 Page 2 of 150

Second Interim San Diego Unified DISTRICT CERTIFICATION OF INTERIM REPORT 37 68338 0000000 San Diego County For the Fiscal Year 2014-15 Form CI NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using the state-adopted Criteria and Standards. (Pursuant to Education Code (EC) sections 33129 and 42130) Signed: Date: District Superintendent or Designee NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized special meeting of the governing board. To the County Superintendent of Schools: This interim report and certification of financial condition are hereby filed by the governing board of the school district. (Pursuant to EC Section 42131) Meeting Date: March 10, 2015 Signed: President of the Governing Board CERTIFICATION OF FINANCIAL CONDITION POSITIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will meet its financial obligations for the current fiscal year and subsequent two fiscal years. X QUALIFIED CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district may not meet its financial obligations for the current fiscal year or two subsequent fiscal years. NEGATIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will be unable to meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year. Contact person for additional information on the interim report: Name: Cristen Owens Telephone: (619) 260-5465 Title: Director of Budget Development E-mail: cowens1@sandi.net Criteria and Standards Review Summary The following summary is automatically completed based on data provided in the Criteria and Standards Review form (Form 01CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification, and should be carefully reviewed. Not CRITERIA AND STANDARDS Met Met 1 Average Daily Attendance Funded ADA for any of the current or two subsequent fiscal years has X not changed by more than two percent since first interim. California Dept of Education Page 3 of 150 SACS Financial Reporting Software - 2014.2.0 File: ci (Rev 05/21/2014) Page 1 of 3 Printed: 3/5/2015 5:16 PM

Second Interim San Diego Unified DISTRICT CERTIFICATION OF INTERIM REPORT 37 68338 0000000 San Diego County For the Fiscal Year 2014-15 Form CI Not CRITERIA AND STANDARDS (continued) Met Met 2 Enrollment Projected enrollment for any of the current or two subsequent fiscal years has not changed by more than two percent since first interim. X 3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio for the current X and two subsequent fiscal years is consistent with historical ratios. 4 Local Control Funding Projected LCFF for any of the current or two subsequent fiscal years Formula (LCFF) has not changed by more than two percent since first interim. X 5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures has not changed by more X than the standard for the current and two subsequent fiscal years. 6a Other Revenues Projected operating revenues (federal, other state, other local) for the current and two subsequent fiscal years have not changed by more X than five percent since first interim. 6b Other Expenditures Projected operating expenditures (books and supplies, services and other expenditures) for the current and two subsequent fiscal years X have not changed by more than five percent since first interim. 7a Deferred Maintenance AB 97 (Chapter 47, Statutes of 2013) eliminated the Deferred Maintenance program under the Local Control Funding Formula. This section has been inactivated. 7b Ongoing and Major If applicable, changes occurring since first interim meet the required Maintenance Account contribution to the ongoing and major maintenance account (i.e., X restricted maintenance account). 8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standard X in any of the current or two subsequent fiscal years. 9a Fund Balance Projected general fund balance will be positive at the end of the X current and two subsequent fiscal years. 9b Cash Balance Projected general fund cash balance will be positive at the end of the X current fiscal year. 10 Reserves Available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements X for the current and two subsequent fiscal years. SUPPLEMENTAL INFORMATION No Yes S1 Contingent Liabilities Have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) occurred since first X interim that may impact the budget? S2 Using One-time Revenues Are there ongoing general fund expenditures funded with one-time to Fund Ongoing revenues that have changed since first interim by more than five X Expenditures percent? S3 Temporary Interfund Are there projected temporary borrowings between funds? X Borrowings S4 Contingent Revenues Are any projected revenues for any of the current or two subsequent fiscal years contingent on reauthorization by the local government, X special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? S5 Contributions Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, X changed since first interim by more than $20,000 and more than 5% for any of the current or two subsequent fiscal years? California Dept of Education Page 4 of 150 SACS Financial Reporting Software - 2014.2.0 File: ci (Rev 05/21/2014) Page 2 of 3 Printed: 3/5/2015 5:16 PM

Second Interim San Diego Unified DISTRICT CERTIFICATION OF INTERIM REPORT 37 68338 0000000 San Diego County For the Fiscal Year 2014-15 Form CI SUPPLEMENTAL INFORMATION (continued) No Yes S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt X agreements? • If yes, have annual payments for the current or two subsequent fiscal years increased over prior year's (2013-14) annual X payment? • If yes, will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or X are they one-time sources? S7a Postemployment Benefits Does the district provide postemployment benefits other than X Other than Pensions pensions (OPEB)? • If yes, have there been changes since first interim in OPEB X liabilities? S7b Other Self-insurance Does the district operate any self-insurance programs (e.g., workers' X Benefits compensation)? • If yes, have there been changes since first interim in self- X insurance liabilities? S8 Status of Labor Agreements As of second interim projections, are salary and benefit negotiations still unsettled for: • Certificated? (Section S8A, Line 1b) X • Classified? (Section S8B, Line 1b) X • Management/supervisor/confidential? (Section S8C, Line 1b) X S8 Labor Agreement Budget For negotiations settled since first interim, per Government Code Revisions Section 3547.5(c), are budget revisions still needed to meet the costs of the collective bargaining agreement(s) for: • Certificated? (Section S8A, Line 3) n/a • Classified? (Section S8B, Line 3) X S9 Status of Other Funds Are any funds other than the general fund projected to have a X negative fund balance at the end of the current fiscal year? ADDITIONAL FISCAL INDICATORS No Yes A1 Negative Cash Flow Do cash flow projections show that the district will end the current X fiscal year with a negative cash balance in the general fund? A2 Independent Position Is personnel position control independent from the payroll system? X Control A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years? X A4 New Charter Schools Are any new charter schools operating in district boundaries that are Impacting District impacting the district's enrollment, either in the prior or current fiscal X Enrollment year? A5 Salary Increases Exceed Has the district entered into a bargaining agreement where any of the COLA current or subsequent fiscal years of the agreement would result in X salary increases that are expected to exceed the projected state funded cost-of-living adjustment? A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health X benefits for current or retired employees? A7 Independent Financial Is the district’s financial system independent from the county office X System system? A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes, X provide copies to the COE, pursuant to EC 42127.6(a). A9 Change of CBO or Have there been personnel changes in the superintendent or chief X Superintendent business official (CBO) positions within the last 12 months? California Dept of Education Page 5 of 150 SACS Financial Reporting Software - 2014.2.0 File: ci (Rev 05/21/2014) Page 3 of 3 Printed: 3/5/2015 5:16 PM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 849,768,359.00 849,768,359.00 498,399,588.16 837,904,819.44 (11,863,539.56) -1.4% 2) Federal Revenue 8100-8299 9,026,551.00 9,115,000.00 1,723,896.56 9,115,000.00 0.00 0.0% 3) Other State Revenue 8300-8599 18,136,331.00 25,776,415.00 14,208,864.88 25,776,415.00 0.00 0.0% 4) Other Local Revenue 8600-8799 17,086,539.00 18,755,771.00 14,045,120.29 20,233,551.00 1,477,780.00 7.9% 5) TOTAL, REVENUES 894,017,780.00 903,415,545.00 528,377,469.89 893,029,785.44 B. EXPENDITURES 1) Certificated Salaries 1000-1999 382,710,428.00 388,556,414.00 218,166,655.05 391,362,289.00 (2,805,875.00) -0.7% 2) Classified Salaries 2000-2999 99,374,142.00 92,783,705.00 55,342,846.16 98,660,746.00 (5,877,041.00) -6.3% 3) Employee Benefits 3000-3999 184,266,586.00 182,503,998.00 102,145,001.82 185,167,360.00 (2,663,362.00) -1.5% 4) Books and Supplies 4000-4999 16,063,487.00 24,386,760.27 6,384,221.67 17,852,439.00 6,534,321.27 26.8% 5) Services and Other Operating Expenditures 5000-5999 45,875,966.00 45,084,154.33 23,703,505.21 47,368,207.77 (2,284,053.44) -5.1% 6) Capital Outlay 6000-6999 62,376.00 457,818.00 259,744.57 426,339.00 31,479.00 6.9% 7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 (7,007,045.00) (5,496,153.40) (1,764,114.93) (6,711,555.88) 1,215,402.48 -22.1% 9) TOTAL, EXPENDITURES 721,345,940.00 728,276,696.20 404,237,859.55 734,125,824.89 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 172,671,840.00 175,138,848.80 124,139,610.34 158,903,960.55 D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 39,010,666.00 42,105,991.42 27,814,456.00 42,105,991.22 (0.20) 0.0% b) Transfers Out 7600-7629 9,895,237.00 12,737,701.00 7,459,060.54 12,737,701.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 (239,227,358.00) (237,022,358.00) (5,000.00) (225,847,207.94) 11,175,150.06 -4.7% 4) TOTAL, OTHER FINANCING SOURCES/USES (210,111,929.00) (207,654,067.58) 20,350,395.46 (196,478,917.72) Page 6 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 1 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (37,440,089.00) (32,515,218.78) 144,490,005.80 (37,574,957.17) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 75,116,748.46 94,810,064.00 94,810,060.95 (3.05) 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 75,116,748.46 94,810,064.00 94,810,060.95 d) Other Restatements 9795 0.00 1,164,960.68 1,171,452.74 6,492.06 0.6% e) Adjusted Beginning Balance (F1c + F1d) 75,116,748.46 95,975,024.68 95,981,513.69 2) Ending Balance, June 30 (E + F1e) 37,676,659.46 63,459,805.90 58,406,556.52 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 57,800.00 57,800.00 57,800.00 Stores 9712 1,674,228.00 1,674,228.00 1,674,228.00 Prepaid Expenditures 9713 850,000.00 850,000.00 850,000.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 11,660,631.46 18,139,338.28 23,927,323.43 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 23,434,000.00 23,434,000.00 24,063,000.00 Unassigned/Unappropriated Amount 9790 0.00 19,304,439.62 7,834,205.09 Page 7 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 2 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 291,589,164.00 291,589,164.00 158,789,435.00 283,136,639.00 (8,452,525.00) -2.9% Education Protection Account State Aid - Current Year 8012 99,771,325.00 99,771,325.00 58,260,831.00 98,274,414.00 (1,496,911.00) -1.5% State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0% Tax Relief Subventions Homeowners' Exemptions 8021 5,032,925.00 5,032,925.00 2,419,486.42 4,844,713.00 (188,212.00) -3.7% Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.0% County & District Taxes Secured Roll Taxes 8041 544,798,299.00 544,798,299.00 271,110,730.13 558,468,265.00 13,669,966.00 2.5% Unsecured Roll Taxes 8042 19,061,001.00 19,061,001.00 19,791,310.73 19,861,244.00 800,243.00 4.2% Prior Years' Taxes 8043 0.00 0.00 (187,976.03) (199,674.00) (199,674.00) New Supplemental Taxes 8044 6,285,751.00 6,285,751.00 4,647,643.43 8,586,857.00 2,301,106.00 36.6% Education Revenue Augmentation Fund (ERAF) 8045 (64,567,017.00) (64,567,017.00) 0.00 (66,220,758.00) (1,653,741.00) 2.6% Community Redevelopment Funds (SB 617/699/1992) 8047 22,257,355.00 22,257,355.00 21,131,881.48 6,444,315.00 (15,813,040.00) -71.0% Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.0% Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.0% Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.0% Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.0% Subtotal, LCFF Sources 924,228,803.00 924,228,803.00 535,963,342.16 913,196,015.00 (11,032,788.00) -1.2% LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 (717,126.00) (717,126.00) (234,416.00) (632,522.56) 84,603.44 -11.8% All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.0% Transfers to Charter Schools in Lieu of Property Taxes 8096 (73,743,318.00) (73,743,318.00) (37,329,338.00) (74,658,673.00) (915,355.00) 1.2% Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 849,768,359.00 849,768,359.00 498,399,588.16 837,904,819.44 (11,863,539.56) -1.4% FEDERAL REVENUE Maintenance and Operations 8110 8,000,000.00 8,000,000.00 1,257,404.68 8,000,000.00 0.00 0.0% Special Education Entitlement 8181 0.00 0.00 0.00 0.00 Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00 Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0% Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0% Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0% FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 NCLB: Title I, Part A, Basic Grants Low-Income and Neglected 3010 8290 NCLB: Title I, Part D, Local Delinquent Program 3025 8290 NCLB: Title II, Part A, Teacher Quality 4035 8290 Page 8 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 3 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) NCLB: Title III, Immigration Education Program 4201 8290 NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) 4610 8290 3011-3020, 3026- 3205, 4036-4126, Other No Child Left Behind 5510 8290 Vocational and Applied Technology Education 3500-3699 8290 Safe and Drug Free Schools 3700-3799 8290 All Other Federal Revenue All Other 8290 1,026,551.00 1,115,000.00 466,491.88 1,115,000.00 0.00 0.0% TOTAL, FEDERAL REVENUE 9,026,551.00 9,115,000.00 1,723,896.56 9,115,000.00 0.00 0.0% OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Current Year 6355-6360 8311 Prior Years 6355-6360 8319 Special Education Master Plan Current Year 6500 8311 Prior Years 6500 8319 All Other State Apportionments - Current Year All Other 8311 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.0% Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 Mandated Costs Reimbursements 8550 3,765,240.00 10,894,692.00 10,184,448.00 10,894,692.00 0.00 0.0% Lottery - Unrestricted and Instructional Materials 8560 13,874,313.00 14,384,945.00 3,997,225.43 14,384,945.00 0.00 0.0% Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% School Based Coordination Program 7250 8590 After School Education and Safety (ASES) 6010 8590 Charter School Facility Grant 6030 8590 Drug/Alcohol/Tobacco Funds 6650, 6690 8590 California Clean Energy Jobs Act 6230 8590 Healthy Start 6240 8590 Specialized Secondary 7370 8590 American Indian Early Childhood Education 7210 8590 School Community Violence Prevention Grant 7391 8590 Quality Education Investment Act 7400 8590 Common Core State Standards Implementation 7405 8590 All Other State Revenue All Other 8590 496,778.00 496,778.00 27,191.45 496,778.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 18,136,331.00 25,776,415.00 14,208,864.88 25,776,415.00 0.00 0.0% Page 9 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 4 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 Unsecured Roll 8616 0.00 0.00 0.00 0.00 Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 Supplemental Taxes 8618 0.00 0.00 0.00 0.00 Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 110,000.00 110,000.00 64,510.76 110,000.00 Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0% All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 1,150,000.00 1,782,490.00 1,821,292.87 2,500,000.00 717,510.00 40.3% Interest 8660 3,750,000.00 2,850,000.00 2,149,629.43 2,850,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0% Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.0% Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Services 8677 3,826,245.00 3,960,420.00 4,136,854.39 3,960,420.00 0.00 0.0% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 All Other Local Revenue 8699 8,250,294.00 10,052,861.00 5,872,832.84 10,813,131.00 760,270.00 7.6% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0% Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 From County Offices 6500 8792 From JPAs 6500 8793 ROC/P Transfers From Districts or Charter Schools 6360 8791 From County Offices 6360 8792 From JPAs 6360 8793 Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 17,086,539.00 18,755,771.00 14,045,120.29 20,233,551.00 1,477,780.00 7.9% TOTAL, REVENUES 894,017,780.00 903,415,545.00 528,377,469.89 893,029,785.44 (10,385,759.56) -1.1% Page 10 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 5 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) Certificated Teachers' Salaries 1100 320,703,781.00 329,861,856.00 184,634,656.05 331,766,646.00 (1,904,790.00) -0.6% Certificated Pupil Support Salaries 1200 20,061,596.00 18,596,477.00 10,381,489.66 18,917,742.00 (321,265.00) -1.7% Certificated Supervisors' and Administrators' Salaries 1300 35,743,679.00 35,478,391.00 20,416,531.66 35,609,482.00 (131,091.00) -0.4% Other Certificated Salaries 1900 6,201,372.00 4,619,690.00 2,733,977.68 5,068,419.00 (448,729.00) -9.7% TOTAL, CERTIFICATED SALARIES 382,710,428.00 388,556,414.00 218,166,655.05 391,362,289.00 (2,805,875.00) -0.7% CLASSIFIED SALARIES Classified Instructional Salaries 2100 1,450,250.00 1,526,181.00 961,389.57 1,793,647.00 (267,466.00) -17.5% Classified Support Salaries 2200 33,881,860.00 33,384,669.00 20,011,576.81 35,603,792.00 (2,219,123.00) -6.6% Classified Supervisors' and Administrators' Salaries 2300 14,135,900.00 14,217,991.00 8,565,461.60 14,762,878.00 (544,887.00) -3.8% Clerical, Technical and Office Salaries 2400 47,357,287.00 39,426,494.00 23,210,948.89 42,003,988.00 (2,577,494.00) -6.5% Other Classified Salaries 2900 2,548,845.00 4,228,370.00 2,593,469.29 4,496,441.00 (268,071.00) -6.3% TOTAL, CLASSIFIED SALARIES 99,374,142.00 92,783,705.00 55,342,846.16 98,660,746.00 (5,877,041.00) -6.3% EMPLOYEE BENEFITS STRS 3101-3102 34,276,217.00 34,009,950.00 19,029,992.62 34,342,284.00 (332,334.00) -1.0% PERS 3201-3202 12,312,946.00 12,185,429.00 6,912,377.55 12,783,644.00 (598,215.00) -4.9% OASDI/Medicare/Alternative 3301-3302 12,362,279.00 12,211,540.00 7,131,817.55 12,793,147.00 (581,607.00) -4.8% Health and Welfare Benefits 3401-3402 101,054,058.00 99,304,107.00 49,222,529.25 99,928,467.00 (624,360.00) -0.6% Unemployment Insurance 3501-3502 235,646.00 240,338.00 136,553.00 245,530.00 (5,192.00) -2.2% Workers' Compensation 3601-3602 13,414,852.00 14,265,660.00 8,123,652.12 14,605,060.00 (339,400.00) -2.4% OPEB, Allocated 3701-3702 1,927,558.00 1,954,024.00 3,588,336.74 2,133,428.00 (179,404.00) -9.2% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 8,683,030.00 8,332,950.00 7,999,742.99 8,335,800.00 (2,850.00) 0.0% TOTAL, EMPLOYEE BENEFITS 184,266,586.00 182,503,998.00 102,145,001.82 185,167,360.00 (2,663,362.00) -1.5% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 6,500.00 68,929.00 31,881.12 51,560.00 17,369.00 25.2% Books and Other Reference Materials 4200 69,390.00 88,971.00 57,021.73 88,313.00 658.00 0.7% Materials and Supplies 4300 15,339,692.00 22,463,338.27 6,045,328.21 16,160,169.00 6,303,169.27 28.1% Noncapitalized Equipment 4400 647,905.00 1,765,022.00 248,334.36 1,550,741.00 214,281.00 12.1% Food 4700 0.00 500.00 1,656.25 1,656.00 (1,156.00) -231.2% TOTAL, BOOKS AND SUPPLIES 16,063,487.00 24,386,760.27 6,384,221.67 17,852,439.00 6,534,321.27 26.8% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 2,179,403.00 2,403,220.00 640,001.36 955,637.00 1,447,583.00 60.2% Travel and Conferences 5200 554,252.00 781,109.33 315,488.58 636,696.00 144,413.33 18.5% Dues and Memberships 5300 210,456.00 329,989.00 273,717.94 295,029.00 34,960.00 10.6% Insurance 5400-5450 440,125.00 447,607.00 144,516.19 155,888.00 291,719.00 65.2% Operations and Housekeeping Services 5500 22,693,439.00 22,663,766.00 14,022,533.70 26,620,416.77 (3,956,650.77) -17.5% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 2,899,905.00 3,214,788.00 1,503,644.56 2,922,530.00 292,258.00 9.1% Transfers of Direct Costs 5710 (4,531,599.00) (4,725,831.00) (1,572,259.89) (4,305,832.00) (419,999.00) 8.9% Transfers of Direct Costs - Interfund 5750 (323,610.00) (372,634.00) (186,527.52) (355,309.00) (17,325.00) 4.6% Professional/Consulting Services and Operating Expenditures 5800 12,572,022.00 11,317,250.00 5,863,923.11 12,654,306.00 (1,337,056.00) -11.8% Communications 5900 9,181,573.00 9,024,890.00 2,698,467.18 7,788,846.00 1,236,044.00 13.7% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 45,875,966.00 45,084,154.33 23,703,505.21 47,368,207.77 (2,284,053.44) -5.1% Page 11 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 6 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) CAPITAL OUTLAY Land 6100 0.00 0.00 1,438.50 28,117.00 (28,117.00) New Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 84,142.00 (1,655.31) 71,236.00 12,906.00 15.3% Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 33,977.00 345,277.00 259,961.38 305,986.00 39,291.00 11.4% Equipment Replacement 6500 28,399.00 28,399.00 0.00 21,000.00 7,399.00 26.1% TOTAL, CAPITAL OUTLAY 62,376.00 457,818.00 259,744.57 426,339.00 31,479.00 6.9% OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0% State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0% Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0% Payments to County Offices 7142 0.00 0.00 0.00 0.00 0.00 0.0% Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 To County Offices 6500 7222 To JPAs 6500 7223 ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 To County Offices 6360 7222 To JPAs 6360 7223 Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 (2,640,127.00) (3,320,673.40) (1,098,086.12) (4,348,354.88) 1,027,681.48 -30.9% Transfers of Indirect Costs - Interfund 7350 (4,366,918.00) (2,175,480.00) (666,028.81) (2,363,201.00) 187,721.00 -8.6% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (7,007,045.00) (5,496,153.40) (1,764,114.93) (6,711,555.88) 1,215,402.48 -22.1% TOTAL, EXPENDITURES 721,345,940.00 728,276,696.20 404,237,859.55 734,125,824.89 (5,849,128.69) -0.8% Page 12 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 7 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.0% From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 39,010,666.00 42,105,991.42 27,814,456.00 42,105,991.22 (0.20) 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 39,010,666.00 42,105,991.42 27,814,456.00 42,105,991.22 (0.20) 0.0% INTERFUND TRANSFERS OUT To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.0% To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 9,895,237.00 12,737,701.00 7,459,060.54 12,737,701.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 9,895,237.00 12,737,701.00 7,459,060.54 12,737,701.00 0.00 0.0% OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 (239,227,358.00) (237,022,358.00) (5,000.00) (225,847,207.94) 11,175,150.06 -4.7% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS (239,227,358.00) (237,022,358.00) (5,000.00) (225,847,207.94) 11,175,150.06 -4.7% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (210,111,929.00) (207,654,067.58) 20,350,395.46 (196,478,917.72) 11,175,149.86 -5.4% Page 13 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 8 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 3,766,215.00 3,766,215.00 997,674.00 3,681,611.56 (84,603.44) -2.2% 2) Federal Revenue 8100-8299 77,873,831.52 131,332,973.45 25,356,086.67 89,766,367.08 (41,566,606.37) -31.6% 3) Other State Revenue 8300-8599 102,421,571.00 105,178,799.00 58,024,753.39 105,056,251.76 (122,547.24) -0.1% 4) Other Local Revenue 8600-8799 11,260,742.00 15,512,559.51 5,427,412.52 11,890,549.35 (3,622,010.16) -23.3% 5) TOTAL, REVENUES 195,322,359.52 255,790,546.96 89,805,926.58 210,394,779.75 B. EXPENDITURES 1) Certificated Salaries 1000-1999 147,056,451.00 159,280,113.45 81,919,819.26 155,078,151.07 4,201,962.38 2.6% 2) Classified Salaries 2000-2999 106,182,677.00 107,380,503.00 57,483,300.91 105,079,674.50 2,300,828.50 2.1% 3) Employee Benefits 3000-3999 110,496,049.00 112,482,494.00 54,255,707.57 109,936,953.33 2,545,540.67 2.3% 4) Books and Supplies 4000-4999 27,182,691.00 36,977,491.76 11,132,245.12 28,960,369.36 8,017,122.40 21.7% 5) Services and Other Operating Expenditures 5000-5999 37,581,741.00 46,385,541.07 15,484,479.53 49,558,006.97 (3,172,465.90) -6.8% 6) Capital Outlay 6000-6999 7,925,000.00 40,204,301.00 477,330.64 1,903,288.00 38,301,013.00 95.3% 7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 1,350,000.00 1,350,000.00 309,830.80 1,405,010.00 (55,010.00) -4.1% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 2,640,127.00 3,320,673.40 1,098,086.12 4,348,354.88 (1,027,681.48) -30.9% 9) TOTAL, EXPENDITURES 440,414,736.00 507,381,117.68 222,160,799.95 456,269,808.11 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (245,092,376.48) (251,590,570.72) (132,354,873.37) (245,875,028.36) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 239,227,358.00 237,022,358.00 5,000.00 225,847,207.94 (11,175,150.06) -4.7% 4) TOTAL, OTHER FINANCING SOURCES/USES 239,227,358.00 237,022,358.00 5,000.00 225,847,207.94 Page 14 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 1 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (5,865,018.48) (14,568,212.72) (132,349,873.37) (20,027,820.42) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 30,204,852.17 31,810,796.00 31,810,795.31 (0.69) 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 30,204,852.17 31,810,796.00 31,810,795.31 d) Other Restatements 9795 0.00 (1,164,960.68) (1,175,662.62) (10,701.94) 0.9% e) Adjusted Beginning Balance (F1c + F1d) 30,204,852.17 30,645,835.32 30,635,132.69 2) Ending Balance, June 30 (E + F1e) 24,339,833.69 16,077,622.60 10,607,312.27 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 24,339,854.44 16,077,623.69 10,607,320.38 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 (20.75) (1.09) (8.11) Page 15 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 2 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 0.00 0.00 0.00 0.00 Education Protection Account State Aid - Current Year 8012 0.00 0.00 0.00 0.00 State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 Tax Relief Subventions Homeowners' Exemptions 8021 0.00 0.00 0.00 0.00 Timber Yield Tax 8022 0.00 0.00 0.00 0.00 Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 County & District Taxes Secured Roll Taxes 8041 0.00 0.00 0.00 0.00 Unsecured Roll Taxes 8042 0.00 0.00 0.00 0.00 Prior Years' Taxes 8043 0.00 0.00 0.00 0.00 Supplemental Taxes 8044 0.00 0.00 0.00 0.00 Education Revenue Augmentation Fund (ERAF) 8045 0.00 0.00 0.00 0.00 Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00 Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 Subtotal, LCFF Sources 0.00 0.00 0.00 0.00 LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 All Other LCFF Transfers - Current Year All Other 8091 207,526.00 207,526.00 0.00 122,922.56 (84,603.44) -40.8% Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00 Property Taxes Transfers 8097 3,558,689.00 3,558,689.00 997,674.00 3,558,689.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 3,766,215.00 3,766,215.00 997,674.00 3,681,611.56 (84,603.44) -2.2% FEDERAL REVENUE Maintenance and Operations 8110 951,380.00 951,380.00 232,932.69 951,380.00 0.00 0.0% Special Education Entitlement 8181 19,652,154.00 20,375,806.00 166.44 20,343,530.00 (32,276.00) -0.2% Special Education Discretionary Grants 8182 3,498,148.77 3,425,889.45 2,900.91 3,425,888.65 (0.80) 0.0% Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0% Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 Flood Control Funds 8270 0.00 0.00 0.00 0.00 Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 0.00 0.00 (4,481.48) 0.00 0.00 0.0% Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.0% NCLB: Title I, Part A, Basic Grants Low-Income and Neglected 3010 8290 36,046,163.25 39,341,927.00 14,658,481.16 37,258,284.00 (2,083,643.00) -5.3% NCLB: Title I, Part D, Local Delinquent Program 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0% NCLB: Title II, Part A, Teacher Quality 4035 8290 6,857,904.50 7,529,629.00 1,614,263.67 7,039,789.99 (489,839.01) -6.5% Page 16 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 3 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) NCLB: Title III, Immigration Education Program 4201 8290 0.00 526,360.00 263,960.96 508,405.00 (17,955.00) -3.4% NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 3,699,424.00 3,717,097.00 2,343,044.46 3,278,563.00 (438,534.00) -11.8% NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.00 0.0% 3011-3020, 3026- 3205, 4036-4126, Other No Child Left Behind 5510 8290 0.00 3,568,000.00 1,784,000.00 3,566,720.00 (1,280.00) 0.0% Vocational and Applied Technology Education 3500-3699 8290 958,271.00 1,134,187.00 0.01 1,134,187.00 0.00 0.0% Safe and Drug Free Schools 3700-3799 8290 30,587.00 112,547.00 0.00 60,334.00 (52,213.00) -46.4% All Other Federal Revenue All Other 8290 6,179,799.00 50,650,151.00 4,460,817.85 12,199,285.44 (38,450,865.56) -75.9% TOTAL, FEDERAL REVENUE 77,873,831.52 131,332,973.45 25,356,086.67 89,766,367.08 (41,566,606.37) -31.6% OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Current Year 6355-6360 8311 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years 6355-6360 8319 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Master Plan Current Year 6500 8311 63,554,972.00 64,594,308.00 35,526,870.00 64,594,308.00 0.00 0.0% Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Current Year All Other 8311 3,072,825.00 3,232,158.00 1,777,686.00 3,232,158.00 0.00 0.0% All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.0% Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.0% Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00 0.00 0.0% Lottery - Unrestricted and Instructional Materia 8560 3,296,654.00 4,043,802.00 318,142.00 4,043,802.00 0.00 0.0% Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% School Based Coordination Program 7250 8590 0.00 0.00 0.00 0.00 0.00 0.0% After School Education and Safety (ASES) 6010 8590 20,236,317.00 20,372,954.00 13,242,420.11 20,363,770.00 (9,184.00) 0.0% Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0% Drug/Alcohol/Tobacco Funds 6650, 6690 8590 0.00 0.00 0.00 0.00 0.00 0.0% California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0% Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.00 0.0% Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0% American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.00 0.0% School Community Violence Prevention Grant 7391 8590 0.00 0.00 2,218.54 0.00 0.00 0.0% Quality Education Investment Act 7400 8590 3,369,700.00 4,150,488.00 3,320,390.00 4,150,488.00 0.00 0.0% Common Core State Standards Implementation 7405 8590 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue All Other 8590 8,891,103.00 8,785,089.00 3,837,026.74 8,671,725.76 (113,363.24) -1.3% TOTAL, OTHER STATE REVENUE 102,421,571.00 105,178,799.00 58,024,753.39 105,056,251.76 (122,547.24) -0.1% Page 17 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 4 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0% All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 2,500.00 2,500.00 0.00 2,500.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 Non-Resident Students 8672 0.00 0.00 0.00 0.00 Transportation Fees From Individuals 8675 0.00 240,000.00 147,887.50 240,000.00 0.00 0.0% Interagency Services 8677 1,994,000.00 1,754,000.00 1,117,433.99 1,754,000.00 0.00 0.0% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustme 8691 0.00 0.00 0.00 0.00 Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.0% All Other Local Revenue 8699 8,614,242.00 12,866,059.51 3,765,934.98 9,244,049.35 (3,622,010.16) -28.2% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0% Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 650,000.00 650,000.00 396,156.05 650,000.00 0.00 0.0% From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 11,260,742.00 15,512,559.51 5,427,412.52 11,890,549.35 (3,622,010.16) -23.3% TOTAL, REVENUES 195,322,359.52 255,790,546.96 89,805,926.58 210,394,779.75 (45,395,767.21) -17.7% Page 18 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 5 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 112,465,035.00 121,402,087.45 61,232,242.16 119,018,835.24 2,383,252.21 2.0% Certificated Pupil Support Salaries 1200 22,181,694.00 22,561,733.00 12,584,950.41 22,149,106.50 412,626.50 1.8% Certificated Supervisors' and Administrators' Salaries 1300 4,274,176.00 4,702,257.00 2,559,896.48 4,287,241.00 415,016.00 8.8% Other Certificated Salaries 1900 8,135,546.00 10,614,036.00 5,542,730.21 9,622,968.33 991,067.67 9.3% TOTAL, CERTIFICATED SALARIES 147,056,451.00 159,280,113.45 81,919,819.26 155,078,151.07 4,201,962.38 2.6% CLASSIFIED SALARIES Classified Instructional Salaries 2100 38,542,340.00 39,085,062.00 20,369,196.82 37,785,436.00 1,299,626.00 3.3% Classified Support Salaries 2200 52,363,724.00 52,405,825.00 28,093,994.24 51,755,533.50 650,291.50 1.2% Classified Supervisors' and Administrators' Salaries 2300 4,996,783.00 5,189,445.00 2,807,019.88 4,755,179.00 434,266.00 8.4% Clerical, Technical and Office Salaries 2400 7,527,824.00 7,823,784.00 4,534,119.77 7,904,726.50 (80,942.50) -1.0% Other Classified Salaries 2900 2,752,006.00 2,876,387.00 1,678,970.20 2,878,799.50 (2,412.50) -0.1% TOTAL, CLASSIFIED SALARIES 106,182,677.00 107,380,503.00 57,483,300.91 105,079,674.50 2,300,828.50 2.1% EMPLOYEE BENEFITS STRS 3101-3102 12,132,214.00 13,156,589.30 7,046,865.82 13,218,882.30 (62,293.00) -0.5% PERS 3201-3202 12,148,309.00 12,262,086.00 6,523,121.07 12,475,268.02 (213,182.02) -1.7% OASDI/Medicare/Alternative 3301-3302 10,254,560.00 10,441,939.00 5,592,348.59 10,327,077.40 114,861.60 1.1% Health and Welfare Benefits 3401-3402 67,538,091.00 67,896,290.20 30,388,566.55 65,191,520.93 2,704,769.27 4.0% Unemployment Insurance 3501-3502 126,627.00 135,455.00 69,494.38 129,110.80 6,344.20 4.7% Workers' Compensation 3601-3602 7,217,176.00 7,504,134.60 4,133,685.94 7,627,742.88 (123,608.28) -1.6% OPEB, Allocated 3701-3702 695,213.00 701,793.50 360,413.57 658,417.00 43,376.50 6.2% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 383,859.00 384,206.40 141,211.65 308,934.00 75,272.40 19.6% TOTAL, EMPLOYEE BENEFITS 110,496,049.00 112,482,494.00 54,255,707.57 109,936,953.33 2,545,540.67 2.3% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 3,904,831.00 7,657,866.00 3,766,989.90 7,580,450.00 77,416.00 1.0% Books and Other Reference Materials 4200 32,685.00 227,196.00 6,407.13 227,446.00 (250.00) -0.1% Materials and Supplies 4300 21,739,346.00 26,423,064.76 6,043,656.77 18,185,591.36 8,237,473.40 31.2% Noncapitalized Equipment 4400 1,505,829.00 2,665,165.00 1,315,191.32 2,962,882.00 (297,717.00) -11.2% Food 4700 0.00 4,200.00 0.00 4,000.00 200.00 4.8% TOTAL, BOOKS AND SUPPLIES 27,182,691.00 36,977,491.76 11,132,245.12 28,960,369.36 8,017,122.40 21.7% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 45,403,600.00 49,411,860.00 18,868,735.13 48,170,906.00 1,240,954.00 2.5% Travel and Conferences 5200 1,050,895.00 2,318,868.49 698,650.02 1,632,631.97 686,236.52 29.6% Dues and Memberships 5300 11,500.00 64,374.00 19,685.00 25,185.00 39,189.00 60.9% Insurance 5400-5450 633,322.00 1,634,649.00 0.00 0.00 1,634,649.00 100.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 305,234.00 351,594.00 115,915.64 279,903.00 71,691.00 20.4% Transfers of Direct Costs 5710 4,531,599.00 4,725,831.00 1,572,259.89 4,305,832.00 419,999.00 8.9% Transfers of Direct Costs - Interfund 5750 (20,000,000.00) (21,628,996.00) (9,500,389.01) (11,392,658.00) (10,236,338.00) 47.3% Professional/Consulting Services and Operating Expenditures 5800 5,468,543.00 9,227,016.58 3,684,920.47 6,323,983.00 2,903,033.58 31.5% Communications 5900 177,048.00 280,344.00 24,702.39 212,224.00 68,120.00 24.3% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 37,581,741.00 46,385,541.07 15,484,479.53 49,558,006.97 (3,172,465.90) -6.8% Page 19 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 6 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 7,652,000.00 39,591,001.00 224,359.69 1,296,260.00 38,294,741.00 96.7% Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 273,000.00 613,300.00 252,970.95 607,028.00 6,272.00 1.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 7,925,000.00 40,204,301.00 477,330.64 1,903,288.00 38,301,013.00 95.3% OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0% State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0% Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0% Payments to County Offices 7142 1,350,000.00 1,350,000.00 310,010.00 1,405,010.00 (55,010.00) -4.1% Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 0.00 0.00 (179.20) 0.00 0.00 0.0% To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,350,000.00 1,350,000.00 309,830.80 1,405,010.00 (55,010.00) -4.1% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 2,640,127.00 3,320,673.40 1,098,086.12 4,348,354.88 (1,027,681.48) -30.9% Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 2,640,127.00 3,320,673.40 1,098,086.12 4,348,354.88 (1,027,681.48) -30.9% TOTAL, EXPENDITURES 440,414,736.00 507,381,117.68 222,160,799.95 456,269,808.11 51,111,309.57 10.1% Page 20 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 7 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.0% From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.0% To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 239,227,358.00 237,022,358.00 5,000.00 225,847,207.94 (11,175,150.06) -4.7% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 239,227,358.00 237,022,358.00 5,000.00 225,847,207.94 (11,175,150.06) -4.7% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 239,227,358.00 237,022,358.00 5,000.00 225,847,207.94 11,175,150.06 -4.7% Page 21 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 8 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 853,534,574.00 853,534,574.00 499,397,262.16 841,586,431.00 (11,948,143.00) -1.4% 2) Federal Revenue 8100-8299 86,900,382.52 140,447,973.45 27,079,983.23 98,881,367.08 (41,566,606.37) -29.6% 3) Other State Revenue 8300-8599 120,557,902.00 130,955,214.00 72,233,618.27 130,832,666.76 (122,547.24) -0.1% 4) Other Local Revenue 8600-8799 28,347,281.00 34,268,330.51 19,472,532.81 32,124,100.35 (2,144,230.16) -6.3% 5) TOTAL, REVENUES 1,089,340,139.52 1,159,206,091.96 618,183,396.47 1,103,424,565.19 B. EXPENDITURES 1) Certificated Salaries 1000-1999 529,766,879.00 547,836,527.45 300,086,474.31 546,440,440.07 1,396,087.38 0.3% 2) Classified Salaries 2000-2999 205,556,819.00 200,164,208.00 112,826,147.07 203,740,420.50 (3,576,212.50) -1.8% 3) Employee Benefits 3000-3999 294,762,635.00 294,986,492.00 156,400,709.39 295,104,313.33 (117,821.33) 0.0% 4) Books and Supplies 4000-4999 43,246,178.00 61,364,252.03 17,516,466.79 46,812,808.36 14,551,443.67 23.7% 5) Services and Other Operating Expenditures 5000-5999 83,457,707.00 91,469,695.40 39,187,984.74 96,926,214.74 (5,456,519.34) -6.0% 6) Capital Outlay 6000-6999 7,987,376.00 40,662,119.00 737,075.21 2,329,627.00 38,332,492.00 94.3% 7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 1,350,000.00 1,350,000.00 309,830.80 1,405,010.00 (55,010.00) -4.1% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 (4,366,918.00) (2,175,480.00) (666,028.81) (2,363,201.00) 187,721.00 -8.6% 9) TOTAL, EXPENDITURES 1,161,760,676.00 1,235,657,813.88 626,398,659.50 1,190,395,633.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (72,420,536.48) (76,451,721.92) (8,215,263.03) (86,971,067.81) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 39,010,666.00 42,105,991.42 27,814,456.00 42,105,991.22 (0.20) 0.0% b) Transfers Out 7600-7629 9,895,237.00 12,737,701.00 7,459,060.54 12,737,701.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 29,115,429.00 29,368,290.42 20,355,395.46 29,368,290.22 Page 22 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 1 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (43,305,107.48) (47,083,431.50) 12,140,132.43 (57,602,777.59) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 105,321,600.63 126,620,860.00 126,620,856.26 (3.74) 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 105,321,600.63 126,620,860.00 126,620,856.26 d) Other Restatements 9795 0.00 0.00 (4,209.88) (4,209.88) New e) Adjusted Beginning Balance (F1c + F1d) 105,321,600.63 126,620,860.00 126,616,646.38 2) Ending Balance, June 30 (E + F1e) 62,016,493.15 79,537,428.50 69,013,868.79 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 57,800.00 57,800.00 57,800.00 Stores 9712 1,674,228.00 1,674,228.00 1,674,228.00 Prepaid Expenditures 9713 850,000.00 850,000.00 850,000.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 24,339,854.44 16,077,623.69 10,607,320.38 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 11,660,631.46 18,139,338.28 23,927,323.43 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 23,434,000.00 23,434,000.00 24,063,000.00 Unassigned/Unappropriated Amount 9790 (20.75) 19,304,438.53 7,834,196.98 Page 23 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 2 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 291,589,164.00 291,589,164.00 158,789,435.00 283,136,639.00 (8,452,525.00) -2.9% Education Protection Account State Aid - Current Year 8012 99,771,325.00 99,771,325.00 58,260,831.00 98,274,414.00 (1,496,911.00) -1.5% State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0% Tax Relief Subventions Homeowners' Exemptions 8021 5,032,925.00 5,032,925.00 2,419,486.42 4,844,713.00 (188,212.00) -3.7% Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.0% County & District Taxes Secured Roll Taxes 8041 544,798,299.00 544,798,299.00 271,110,730.13 558,468,265.00 13,669,966.00 2.5% Unsecured Roll Taxes 8042 19,061,001.00 19,061,001.00 19,791,310.73 19,861,244.00 800,243.00 4.2% Prior Years' Taxes 8043 0.00 0.00 (187,976.03) (199,674.00) (199,674.00) New Supplemental Taxes 8044 6,285,751.00 6,285,751.00 4,647,643.43 8,586,857.00 2,301,106.00 36.6% Education Revenue Augmentation Fund (ERAF) 8045 (64,567,017.00) (64,567,017.00) 0.00 (66,220,758.00) (1,653,741.00) 2.6% Community Redevelopment Funds (SB 617/699/1992) 8047 22,257,355.00 22,257,355.00 21,131,881.48 6,444,315.00 (15,813,040.00) -71.0% Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.0% Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.0% Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.0% Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.0% Subtotal, LCFF Sources 924,228,803.00 924,228,803.00 535,963,342.16 913,196,015.00 (11,032,788.00) -1.2% LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 (717,126.00) (717,126.00) (234,416.00) (632,522.56) 84,603.44 -11.8% All Other LCFF Transfers - Current Year All Other 8091 207,526.00 207,526.00 0.00 122,922.56 (84,603.44) -40.8% Transfers to Charter Schools in Lieu of Property Taxes 8096 (73,743,318.00) (73,743,318.00) (37,329,338.00) (74,658,673.00) (915,355.00) 1.2% Property Taxes Transfers 8097 3,558,689.00 3,558,689.00 997,674.00 3,558,689.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 853,534,574.00 853,534,574.00 499,397,262.16 841,586,431.00 (11,948,143.00) -1.4% FEDERAL REVENUE Maintenance and Operations 8110 8,951,380.00 8,951,380.00 1,490,337.37 8,951,380.00 0.00 0.0% Special Education Entitlement 8181 19,652,154.00 20,375,806.00 166.44 20,343,530.00 (32,276.00) -0.2% Special Education Discretionary Grants 8182 3,498,148.77 3,425,889.45 2,900.91 3,425,888.65 (0.80) 0.0% Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0% Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0% Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0% Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0% FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 0.00 0.00 (4,481.48) 0.00 0.00 0.0% Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.0% NCLB: Title I, Part A, Basic Grants Low-Income and Neglected 3010 8290 36,046,163.25 39,341,927.00 14,658,481.16 37,258,284.00 (2,083,643.00) -5.3% NCLB: Title I, Part D, Local Delinquent Program 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0% NCLB: Title II, Part A, Teacher Quality 4035 8290 6,857,904.50 7,529,629.00 1,614,263.67 7,039,789.99 (489,839.01) -6.5% Page 24 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 3 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) NCLB: Title III, Immigration Education Program 4201 8290 0.00 526,360.00 263,960.96 508,405.00 (17,955.00) -3.4% NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 3,699,424.00 3,717,097.00 2,343,044.46 3,278,563.00 (438,534.00) -11.8% NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.00 0.0% 3011-3020, 3026- 3205, 4036-4126, Other No Child Left Behind 5510 8290 0.00 3,568,000.00 1,784,000.00 3,566,720.00 (1,280.00) 0.0% Vocational and Applied Technology Education 3500-3699 8290 958,271.00 1,134,187.00 0.01 1,134,187.00 0.00 0.0% Safe and Drug Free Schools 3700-3799 8290 30,587.00 112,547.00 0.00 60,334.00 (52,213.00) -46.4% All Other Federal Revenue All Other 8290 7,206,350.00 51,765,151.00 4,927,309.73 13,314,285.44 (38,450,865.56) -74.3% TOTAL, FEDERAL REVENUE 86,900,382.52 140,447,973.45 27,079,983.23 98,881,367.08 (41,566,606.37) -29.6% OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Current Year 6355-6360 8311 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years 6355-6360 8319 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Master Plan Current Year 6500 8311 63,554,972.00 64,594,308.00 35,526,870.00 64,594,308.00 0.00 0.0% Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Current Year All Other 8311 3,072,825.00 3,232,158.00 1,777,686.00 3,232,158.00 0.00 0.0% All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.0% Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.0% Mandated Costs Reimbursements 8550 3,765,240.00 10,894,692.00 10,184,448.00 10,894,692.00 0.00 0.0% Lottery - Unrestricted and Instructional Materia 8560 17,170,967.00 18,428,747.00 4,315,367.43 18,428,747.00 0.00 0.0% Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% School Based Coordination Program 7250 8590 0.00 0.00 0.00 0.00 0.00 0.0% After School Education and Safety (ASES) 6010 8590 20,236,317.00 20,372,954.00 13,242,420.11 20,363,770.00 (9,184.00) 0.0% Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0% Drug/Alcohol/Tobacco Funds 6650, 6690 8590 0.00 0.00 0.00 0.00 0.00 0.0% California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0% Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.00 0.0% Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0% American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.00 0.0% School Community Violence Prevention Grant 7391 8590 0.00 0.00 2,218.54 0.00 0.00 0.0% Quality Education Investment Act 7400 8590 3,369,700.00 4,150,488.00 3,320,390.00 4,150,488.00 0.00 0.0% Common Core State Standards Implementation 7405 8590 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue All Other 8590 9,387,881.00 9,281,867.00 3,864,218.19 9,168,503.76 (113,363.24) -1.2% TOTAL, OTHER STATE REVENUE 120,557,902.00 130,955,214.00 72,233,618.27 130,832,666.76 (122,547.24) -0.1% Page 25 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 4 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 110,000.00 110,000.00 64,510.76 110,000.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0% All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 1,150,000.00 1,782,490.00 1,821,292.87 2,500,000.00 717,510.00 40.3% Interest 8660 3,752,500.00 2,852,500.00 2,149,629.43 2,852,500.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0% Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.0% Transportation Fees From Individuals 8675 0.00 240,000.00 147,887.50 240,000.00 0.00 0.0% Interagency Services 8677 5,820,245.00 5,714,420.00 5,254,288.38 5,714,420.00 0.00 0.0% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.0% All Other Local Revenue 8699 16,864,536.00 22,918,920.51 9,638,767.82 20,057,180.35 (2,861,740.16) -12.5% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0% Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 650,000.00 650,000.00 396,156.05 650,000.00 0.00 0.0% From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 28,347,281.00 34,268,330.51 19,472,532.81 32,124,100.35 (2,144,230.16) -6.3% TOTAL, REVENUES 1,089,340,139.52 1,159,206,091.96 618,183,396.47 1,103,424,565.19 (55,781,526.77) -4.8% Page 26 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 5 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 433,168,816.00 451,263,943.45 245,866,898.21 450,785,481.24 478,462.21 0.1% Certificated Pupil Support Salaries 1200 42,243,290.00 41,158,210.00 22,966,440.07 41,066,848.50 91,361.50 0.2% Certificated Supervisors' and Administrators' Salaries 1300 40,017,855.00 40,180,648.00 22,976,428.14 39,896,723.00 283,925.00 0.7% Other Certificated Salaries 1900 14,336,918.00 15,233,726.00 8,276,707.89 14,691,387.33 542,338.67 3.6% TOTAL, CERTIFICATED SALARIES 529,766,879.00 547,836,527.45 300,086,474.31 546,440,440.07 1,396,087.38 0.3% CLASSIFIED SALARIES Classified Instructional Salaries 2100 39,992,590.00 40,611,243.00 21,330,586.39 39,579,083.00 1,032,160.00 2.5% Classified Support Salaries 2200 86,245,584.00 85,790,494.00 48,105,571.05 87,359,325.50 (1,568,831.50) -1.8% Classified Supervisors' and Administrators' Salaries 2300 19,132,683.00 19,407,436.00 11,372,481.48 19,518,057.00 (110,621.00) -0.6% Clerical, Technical and Office Salaries 2400 54,885,111.00 47,250,278.00 27,745,068.66 49,908,714.50 (2,658,436.50) -5.6% Other Classified Salaries 2900 5,300,851.00 7,104,757.00 4,272,439.49 7,375,240.50 (270,483.50) -3.8% TOTAL, CLASSIFIED SALARIES 205,556,819.00 200,164,208.00 112,826,147.07 203,740,420.50 (3,576,212.50) -1.8% EMPLOYEE BENEFITS STRS 3101-3102 46,408,431.00 47,166,539.30 26,076,858.44 47,561,166.30 (394,627.00) -0.8% PERS 3201-3202 24,461,255.00 24,447,515.00 13,435,498.62 25,258,912.02 (811,397.02) -3.3% OASDI/Medicare/Alternative 3301-3302 22,616,839.00 22,653,479.00 12,724,166.14 23,120,224.40 (466,745.40) -2.1% Health and Welfare Benefits 3401-3402 168,592,149.00 167,200,397.20 79,611,095.80 165,119,987.93 2,080,409.27 1.2% Unemployment Insurance 3501-3502 362,273.00 375,793.00 206,047.38 374,640.80 1,152.20 0.3% Workers' Compensation 3601-3602 20,632,028.00 21,769,794.60 12,257,338.06 22,232,802.88 (463,008.28) -2.1% OPEB, Allocated 3701-3702 2,622,771.00 2,655,817.50 3,948,750.31 2,791,845.00 (136,027.50) -5.1% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 9,066,889.00 8,717,156.40 8,140,954.64 8,644,734.00 72,422.40 0.8% TOTAL, EMPLOYEE BENEFITS 294,762,635.00 294,986,492.00 156,400,709.39 295,104,313.33 (117,821.33) 0.0% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 3,911,331.00 7,726,795.00 3,798,871.02 7,632,010.00 94,785.00 1.2% Books and Other Reference Materials 4200 102,075.00 316,167.00 63,428.86 315,759.00 408.00 0.1% Materials and Supplies 4300 37,079,038.00 48,886,403.03 12,088,984.98 34,345,760.36 14,540,642.67 29.7% Noncapitalized Equipment 4400 2,153,734.00 4,430,187.00 1,563,525.68 4,513,623.00 (83,436.00) -1.9% Food 4700 0.00 4,700.00 1,656.25 5,656.00 (956.00) -20.3% TOTAL, BOOKS AND SUPPLIES 43,246,178.00 61,364,252.03 17,516,466.79 46,812,808.36 14,551,443.67 23.7% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 47,583,003.00 51,815,080.00 19,508,736.49 49,126,543.00 2,688,537.00 5.2% Travel and Conferences 5200 1,605,147.00 3,099,977.82 1,014,138.60 2,269,327.97 830,649.85 26.8% Dues and Memberships 5300 221,956.00 394,363.00 293,402.94 320,214.00 74,149.00 18.8% Insurance 5400-5450 1,073,447.00 2,082,256.00 144,516.19 155,888.00 1,926,368.00 92.5% Operations and Housekeeping Services 5500 22,693,439.00 22,663,766.00 14,022,533.70 26,620,416.77 (3,956,650.77) -17.5% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 3,205,139.00 3,566,382.00 1,619,560.20 3,202,433.00 363,949.00 10.2% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 (20,323,610.00) (22,001,630.00) (9,686,916.53) (11,747,967.00) (10,253,663.00) 46.6% Professional/Consulting Services and Operating Expenditures 5800 18,040,565.00 20,544,266.58 9,548,843.58 18,978,289.00 1,565,977.58 7.6% Communications 5900 9,358,621.00 9,305,234.00 2,723,169.57 8,001,070.00 1,304,164.00 14.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 83,457,707.00 91,469,695.40 39,187,984.74 96,926,214.74 (5,456,519.34) -6.0% Page 27 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 6 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) CAPITAL OUTLAY Land 6100 0.00 0.00 1,438.50 28,117.00 (28,117.00) New Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 7,652,000.00 39,675,143.00 222,704.38 1,367,496.00 38,307,647.00 96.6% Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 306,977.00 958,577.00 512,932.33 913,014.00 45,563.00 4.8% Equipment Replacement 6500 28,399.00 28,399.00 0.00 21,000.00 7,399.00 26.1% TOTAL, CAPITAL OUTLAY 7,987,376.00 40,662,119.00 737,075.21 2,329,627.00 38,332,492.00 94.3% OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0% State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0% Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0% Payments to County Offices 7142 1,350,000.00 1,350,000.00 310,010.00 1,405,010.00 (55,010.00) -4.1% Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 0.00 0.00 (179.20) 0.00 0.00 0.0% To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,350,000.00 1,350,000.00 309,830.80 1,405,010.00 (55,010.00) -4.1% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00 Transfers of Indirect Costs - Interfund 7350 (4,366,918.00) (2,175,480.00) (666,028.81) (2,363,201.00) 187,721.00 -8.6% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (4,366,918.00) (2,175,480.00) (666,028.81) (2,363,201.00) 187,721.00 -8.6% TOTAL, EXPENDITURES 1,161,760,676.00 1,235,657,813.88 626,398,659.50 1,190,395,633.00 45,262,180.88 3.7% Page 28 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 7 Printed: 3/4/2015 9:45 AM

2014-15 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.0% From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 39,010,666.00 42,105,991.42 27,814,456.00 42,105,991.22 (0.20) 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 39,010,666.00 42,105,991.42 27,814,456.00 42,105,991.22 (0.20) 0.0% INTERFUND TRANSFERS OUT To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.0% To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 9,895,237.00 12,737,701.00 7,459,060.54 12,737,701.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 9,895,237.00 12,737,701.00 7,459,060.54 12,737,701.00 0.00 0.0% OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 29,115,429.00 29,368,290.42 20,355,395.46 29,368,290.22 0.20 0.0% Page 29 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 8 Printed: 3/4/2015 9:45 AM

Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Exhibit: Restricted Balance Detail Form 01I 2014-15 Resource Description Projected Year Totals 3311 Special Ed: IDEA Local Assistance, Part B, S 0.84 3320 Special Ed: IDEA Preschool Local Entitlemen 1,820.03 4510 Indian Education 984.99 5640 Medi-Cal Billing Option 3,030,004.28 5810 Other Restricted Federal 267.48 6230 California Clean Energy Jobs Act 610,037.77 6300 Lottery: Instructional Materials 2,589,915.41 6500 Special Education 98,672.67 6515 Special Ed: Infant Discretionary Funds 68.03 7090 Economic Impact Aid (EIA): State Compensa 153,663.46 7091 Economic Impact Aid (EIA): Limited English 514,232.37 7250 School Based Coordination Program (SBCP 0.01 7400 Quality Education Investment Act 4,196.70 7405 Common Core State Standards Implementat 7,843.20 7810 Other Restricted State 9,141.02 9010 Other Restricted Local 3,586,472.12 Total, Restricted Balance 10,607,320.38 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 04/24/2012) Page 1 Printed: 3/4/2015 9:45 AM Page 30 of 150

SAN DIEGO UNIFIED SCHOOL DISTRICT Financial Services Division Budget Development Department March 4, 2015 Projected Fund Balances 2014/15 Second Interim Report Beginning Trans In/ Fund Description Balance Revenue Expenses (Trans Out) Ending Balance Fund 01 General Fund $ 126,616,646 $ 1,103,424,565 $ (1,190,395,633) $ 29,368,290 $ 69,013,868 11 Adult Education 225,753 648,600 (802,659) ‐ 71,694 12 Child Development 15,273 18,898,487 (25,877,127) 6,978,640 15,273 13 Cafeteria Special Revenue 2,015,167 62,992,553 (63,246,627) ‐ 1,761,093 14 Deferred Maintenance 180,859 640 ‐ ‐ 181,499 15 Pupil Transportation Equipment 478,470 598,321 (213,023) ‐ 863,768 20 Special Reserve ‐ Retiree Benefits 1,618,803 6,166 ‐ 177,456 1,802,425 21 Building Fund 477,284,219 1,338,300 (260,941,982) ‐ 217,680,537 25 Capital Facilities Fund 40,116,507 30,093,932 (22,335,834) (12,000,000) 35,874,605 35 County School Facilities Fund 92,563,283 2,217,701 (10,096,875) ‐ 84,684,109 40 Special Reserve ‐ Capital Projects 9,896,987 28,044,186 (2,640,969) (29,979,386) 5,320,818 51 Bond Interest & Redemption 232,399,201 158,634,438 (166,153,999) ‐ 224,879,640 67 Self Insurance Fund 75,734,614 24,753,691 (21,293,851) 5,455,000 84,649,454 Total $ 1,059,145,782 $ 1,431,651,580 $ (1,763,998,579) $ ‐ $ 726,798,783 Page 31 of 150

2014-15 Second Interim San Diego Unified Adult Education Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 11I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 509,600.00 509,600.00 234,416.00 509,600.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 1,000.00 139,000.00 60,858.18 139,000.00 0.00 0.0% 5) TOTAL, REVENUES 510,600.00 648,600.00 295,274.18 648,600.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 376,420.00 416,408.00 198,746.39 395,127.00 21,281.00 5.1% 2) Classified Salaries 2000-2999 48,979.00 50,965.00 31,190.71 53,699.00 (2,734.00) -5.4% 3) Employee Benefits 3000-3999 135,718.00 146,090.00 69,401.68 139,877.46 6,212.54 4.3% 4) Books and Supplies 4000-4999 70,417.00 65,582.00 4,359.54 12,107.00 53,475.00 81.5% 5) Services and Other Operating Expenditures 5000-5999 41,650.00 185,206.00 78,839.85 177,774.00 7,432.00 4.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 10,102.00 12,066.90 24,075.00 (13,973.00) -138.3% 9) TOTAL, EXPENDITURES 673,184.00 874,353.00 394,605.07 802,659.46 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (162,584.00) (225,753.00) (99,330.89) (154,059.46) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00 Page 32 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 1 Printed: 3/4/2015 9:46 AM

2014-15 Second Interim San Diego Unified Adult Education Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 11I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (162,584.00) (225,753.00) (99,330.89) (154,059.46) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 226,254.91 226,062.00 226,062.42 0.42 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 226,254.91 226,062.00 226,062.42 d) Other Restatements 9795 0.00 (309.00) (309.26) (0.26) 0.1% e) Adjusted Beginning Balance (F1c + F1d) 226,254.91 225,753.00 225,753.16 2) Ending Balance, June 30 (E + F1e) 63,670.91 0.00 71,693.70 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 2,527.10 0.00 42,528.53 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 61,143.81 0.00 29,165.17 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 Page 33 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 2 Printed: 3/4/2015 9:46 AM

2014-15 Second Interim San Diego Unified Adult Education Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 11I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) LCFF SOURCES LCFF Transfers LCFF Transfers - Current Year 8091 509,600.00 509,600.00 234,416.00 509,600.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 509,600.00 509,600.00 234,416.00 509,600.00 0.00 0.0% FEDERAL REVENUE Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.0% No Child Left Behind 3105, 3200, 4045 8290 0.00 0.00 0.00 0.00 0.00 0.0% Vocational and Applied Technology Education 3500-3699 8290 0.00 0.00 0.00 0.00 0.00 0.0% Safe and Drug Free Schools 3700-3799 8290 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue All Other 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE Other State Apportionments All Other State Apportionments - Current Year 8311 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Prior Years 8319 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 1,000.00 1,000.00 643.52 1,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 138,000.00 60,214.66 138,000.00 0.00 0.0% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 1,000.00 139,000.00 60,858.18 139,000.00 0.00 0.0% TOTAL, REVENUES 510,600.00 648,600.00 295,274.18 648,600.00 Page 34 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 3 Printed: 3/4/2015 9:46 AM

2014-15 Second Interim San Diego Unified Adult Education Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 11I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 258,388.00 259,028.00 118,982.82 233,879.00 25,149.00 9.7% Certificated Pupil Support Salaries 1200 2,700.00 2,700.00 0.00 0.00 2,700.00 100.0% Certificated Supervisors' and Administrators' Salaries 1300 113,443.00 116,255.00 67,815.23 116,255.00 0.00 0.0% Other Certificated Salaries 1900 1,889.00 38,425.00 11,948.34 44,993.00 (6,568.00) -17.1% TOTAL, CERTIFICATED SALARIES 376,420.00 416,408.00 198,746.39 395,127.00 21,281.00 5.1% CLASSIFIED SALARIES Classified Instructional Salaries 2100 0.00 0.00 0.00 0.00 0.00 0.0% Classified Support Salaries 2200 2,000.00 2,000.00 437.72 875.00 1,125.00 56.3% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 46,979.00 48,965.00 30,752.99 52,824.00 (3,859.00) -7.9% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 48,979.00 50,965.00 31,190.71 53,699.00 (2,734.00) -5.4% EMPLOYEE BENEFITS STRS 3101-3102 31,056.00 35,274.00 17,597.40 35,035.46 238.54 0.7% PERS 3201-3202 5,605.00 5,605.00 3,055.21 5,801.08 (196.08) -3.5% OASDI/Medicare/Alternative 3301-3302 9,205.00 9,893.00 5,231.89 9,804.64 88.36 0.9% Health and Welfare Benefits 3401-3402 75,370.00 79,356.00 35,509.18 73,646.00 5,710.00 7.2% Unemployment Insurance 3501-3502 214.00 234.00 115.07 224.17 9.83 4.2% Workers' Compensation 3601-3602 12,124.00 13,453.00 6,833.71 13,395.11 57.89 0.4% OPEB, Allocated 3701-3702 1,532.00 1,663.00 822.22 1,473.00 190.00 11.4% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 612.00 612.00 237.00 498.00 114.00 18.6% TOTAL, EMPLOYEE BENEFITS 135,718.00 146,090.00 69,401.68 139,877.46 6,212.54 4.3% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 40,000.00 40,304.00 303.99 304.00 40,000.00 99.2% Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 18,659.00 17,520.00 4,055.55 5,055.00 12,465.00 71.1% Noncapitalized Equipment 4400 11,758.00 7,758.00 0.00 6,748.00 1,010.00 13.0% TOTAL, BOOKS AND SUPPLIES 70,417.00 65,582.00 4,359.54 12,107.00 53,475.00 81.5% Page 35 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 4 Printed: 3/4/2015 9:46 AM

2014-15 Second Interim San Diego Unified Adult Education Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 11I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 30,000.00 173,694.00 75,363.94 173,694.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Dues and Memberships 5300 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,900.00 1,900.00 615.18 1,219.00 681.00 35.8% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 2,000.00 2,063.00 1,149.32 1,149.00 914.00 44.3% Professional/Consulting Services and Operating Expenditures 5800 5,500.00 5,500.00 499.90 500.00 5,000.00 90.9% Communications 5900 2,250.00 2,049.00 1,211.51 1,212.00 837.00 40.8% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 41,650.00 185,206.00 78,839.85 177,774.00 7,432.00 4.0% CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0% Payments to County Offices 7142 0.00 0.00 0.00 0.00 0.00 0.0% Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Interfund 7350 0.00 10,102.00 12,066.90 24,075.00 (13,973.00) -138.3% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 10,102.00 12,066.90 24,075.00 (13,973.00) -138.3% TOTAL, EXPENDITURES 673,184.00 874,353.00 394,605.07 802,659.46 Page 36 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 5 Printed: 3/4/2015 9:46 AM

2014-15 Second Interim San Diego Unified Adult Education Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 11I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00 Page 37 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 6 Printed: 3/4/2015 9:46 AM

Second Interim San Diego Unified Adult Education Fund 37 68338 0000000 San Diego County Exhibit: Restricted Balance Detail Form 11I 2014/15 Resource Description Projected Year Totals 9010 Other Restricted Local 42,528.53 Total, Restricted Balance 42,528.53 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/4/2015 9:46 AM Page 38 of 150

2014-15 Second Interim San Diego Unified Child Development Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 12I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 463,286.00 355,717.00 184,946.00 355,718.00 1.00 0.0% 3) Other State Revenue 8300-8599 14,915,688.00 13,494,760.00 11,404,723.00 13,494,760.00 0.00 0.0% 4) Other Local Revenue 8600-8799 5,088,224.00 5,048,008.00 1,792,161.98 5,048,009.00 1.00 0.0% 5) TOTAL, REVENUES 20,467,198.00 18,898,485.00 13,381,830.98 18,898,487.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 7,402,715.00 7,954,578.00 4,990,906.18 8,925,347.00 (970,769.00) -12.2% 2) Classified Salaries 2000-2999 6,904,927.00 7,508,330.00 4,496,512.01 7,448,162.00 60,168.00 0.8% 3) Employee Benefits 3000-3999 6,593,824.00 7,041,886.00 3,766,328.32 7,369,046.00 (327,160.00) -4.6% 4) Books and Supplies 4000-4999 1,136,416.00 2,348,851.00 226,256.45 829,555.00 1,519,296.00 64.7% 5) Services and Other Operating Expenditures 5000-5999 0.00 147,916.00 87,110.07 314,529.00 (166,613.00) -112.6% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 877,107.00 875,567.00 534,970.52 990,488.00 (114,921.00) -13.1% 9) TOTAL, EXPENDITURES 22,914,989.00 25,877,128.00 14,102,083.55 25,877,127.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (2,447,791.00) (6,978,643.00) (720,252.57) (6,978,640.00) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 2,447,793.00 6,978,640.00 0.00 6,978,640.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 2,447,793.00 6,978,640.00 0.00 6,978,640.00 Page 39 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 1 Printed: 3/4/2015 9:46 AM

2014-15 Second Interim San Diego Unified Child Development Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 12I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 2.00 (3.00) (720,252.57) 0.00 F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 15,404.92 15,273.18 15,273.18 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 15,404.92 15,273.18 15,273.18 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 15,404.92 15,273.18 15,273.18 2) Ending Balance, June 30 (E + F1e) 15,406.92 15,270.18 15,273.18 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 6.55 3.03 6.03 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 15,401.22 15,267.91 15,267.91 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 (0.85) (0.76) (0.76) Page 40 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 2 Printed: 3/4/2015 9:46 AM

2014-15 Second Interim San Diego Unified Child Development Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 12I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) FEDERAL REVENUE Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.0% NCLB: Title I, Part A, Basic Grants Low-Income and Neglected 3010 8290 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue All Other 8290 463,286.00 355,717.00 184,946.00 355,718.00 1.00 0.0% TOTAL, FEDERAL REVENUE 463,286.00 355,717.00 184,946.00 355,718.00 1.00 0.0% OTHER STATE REVENUE Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.0% Child Development Apportionments 8530 445,215.00 389,132.00 202,337.00 389,132.00 0.00 0.0% Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% State Preschool 6105 8590 14,415,473.00 13,050,628.00 11,188,636.00 13,050,628.00 0.00 0.0% All Other State Revenue All Other 8590 55,000.00 55,000.00 13,750.00 55,000.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 14,915,688.00 13,494,760.00 11,404,723.00 13,494,760.00 0.00 0.0% OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 0.00 0.00 12,451.66 0.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Child Development Parent Fees 8673 0.00 0.00 142,509.32 0.00 0.00 0.0% Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 5,088,224.00 5,048,008.00 1,637,201.00 5,048,009.00 1.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 5,088,224.00 5,048,008.00 1,792,161.98 5,048,009.00 1.00 0.0% TOTAL, REVENUES 20,467,198.00 18,898,485.00 13,381,830.98 18,898,487.00 Page 41 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 3 Printed: 3/4/2015 9:46 AM

2014-15 Second Interim San Diego Unified Child Development Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 12I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 5,670,347.00 6,216,204.00 3,895,830.92 6,974,738.00 (758,534.00) -12.2% Certificated Pupil Support Salaries 1200 284,710.00 284,710.00 166,218.10 411,151.00 (126,441.00) -44.4% Certificated Supervisors' and Administrators' Salaries 1300 1,019,946.00 994,164.00 671,487.55 1,111,835.00 (117,671.00) -11.8% Other Certificated Salaries 1900 427,712.00 459,500.00 257,369.61 427,623.00 31,877.00 6.9% TOTAL, CERTIFICATED SALARIES 7,402,715.00 7,954,578.00 4,990,906.18 8,925,347.00 (970,769.00) -12.2% CLASSIFIED SALARIES Classified Instructional Salaries 2100 5,024,032.00 5,520,839.00 3,319,301.42 5,465,856.00 54,983.00 1.0% Classified Support Salaries 2200 550,784.00 652,343.00 370,686.45 602,850.00 49,493.00 7.6% Classified Supervisors' and Administrators' Salaries 2300 188,554.00 187,715.00 105,096.32 181,406.00 6,309.00 3.4% Clerical, Technical and Office Salaries 2400 1,141,557.00 1,147,433.00 699,388.04 1,197,457.00 (50,024.00) -4.4% Other Classified Salaries 2900 0.00 0.00 2,039.78 593.00 (593.00) New TOTAL, CLASSIFIED SALARIES 6,904,927.00 7,508,330.00 4,496,512.01 7,448,162.00 60,168.00 0.8% EMPLOYEE BENEFITS STRS 3101-3102 610,719.00 687,052.00 424,638.84 738,413.00 (51,361.00) -7.5% PERS 3201-3202 790,049.00 836,904.00 445,572.07 842,044.00 (5,140.00) -0.6% OASDI/Medicare/Alternative 3301-3302 635,569.00 679,034.00 414,001.53 662,121.00 16,913.00 2.5% Health and Welfare Benefits 3401-3402 4,073,748.00 4,319,982.00 2,161,017.81 4,593,973.00 (273,991.00) -6.3% Unemployment Insurance 3501-3502 7,145.00 7,668.00 4,724.71 7,535.00 133.00 1.7% Workers' Compensation 3601-3602 407,760.00 438,794.00 280,853.58 452,126.00 (13,332.00) -3.0% OPEB, Allocated 3701-3702 46,075.00 48,880.00 27,575.24 54,694.00 (5,814.00) -11.9% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 22,759.00 23,572.00 7,944.54 18,140.00 5,432.00 23.0% TOTAL, EMPLOYEE BENEFITS 6,593,824.00 7,041,886.00 3,766,328.32 7,369,046.00 (327,160.00) -4.6% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.00 0.00 0.00 0.0% Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 1,136,416.00 2,348,851.00 225,280.14 827,579.00 1,521,272.00 64.8% Noncapitalized Equipment 4400 0.00 0.00 976.31 1,976.00 (1,976.00) New Food 4700 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 1,136,416.00 2,348,851.00 226,256.45 829,555.00 1,519,296.00 64.7% Page 42 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 4 Printed: 3/4/2015 9:46 AM

2014-15 Second Interim San Diego Unified Child Development Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 12I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 27,200.00 14,230.96 40,319.00 (13,119.00) -48.2% Dues and Memberships 5300 0.00 0.00 2,000.00 2,000.00 (2,000.00) New Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 13,220.42 43,739.00 (43,739.00) New Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 55,717.00 21,295.36 50,798.00 4,919.00 8.8% Professional/Consulting Services and Operating Expenditures 5800 0.00 53,899.00 18,168.44 153,881.00 (99,982.00) -185.5% Communications 5900 0.00 11,100.00 18,194.89 23,792.00 (12,692.00) -114.3% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 147,916.00 87,110.07 314,529.00 (166,613.00) -112.6% CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Interfund 7350 877,107.00 875,567.00 534,970.52 990,488.00 (114,921.00) -13.1% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 877,107.00 875,567.00 534,970.52 990,488.00 (114,921.00) -13.1% TOTAL, EXPENDITURES 22,914,989.00 25,877,128.00 14,102,083.55 25,877,127.00 Page 43 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 5 Printed: 3/4/2015 9:46 AM

2014-15 Second Interim San Diego Unified Child Development Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 12I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund 8911 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 2,447,793.00 6,978,640.00 0.00 6,978,640.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 2,447,793.00 6,978,640.00 0.00 6,978,640.00 0.00 0.0% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 2,447,793.00 6,978,640.00 0.00 6,978,640.00 Page 44 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 6 Printed: 3/4/2015 9:46 AM

Second Interim San Diego Unified Child Development Fund 37 68338 0000000 San Diego County Exhibit: Restricted Balance Detail Form 12I 2014/15 Resource Description Projected Year Totals 5025 Child Development: Federal Child Care, Center-based 1.05 5037 Child Development: ARRA Quality Improvement Activities 0.52 5080 Child Development: School-Age Child Care Resource Contra 0.48 6105 Child Development: California State Preschool Program 0.74 6145 Child Development: Facilities Renovation and Repair 0.27 9010 Other Restricted Local 2.97 Total, Restricted Balance 6.03 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/4/2015 9:46 AM Page 45 of 150

2014-15 Second Interim San Diego Unified Cafeteria Special Revenue Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 52,549,371.00 52,549,371.00 25,815,612.03 51,430,741.00 (1,118,630.00) -2.1% 3) Other State Revenue 8300-8599 3,920,311.00 3,920,311.00 2,452,196.09 3,914,100.00 (6,211.00) -0.2% 4) Other Local Revenue 8600-8799 7,657,916.00 7,660,772.00 3,726,497.47 7,647,712.00 (13,060.00) -0.2% 5) TOTAL, REVENUES 64,127,598.00 64,130,454.00 31,994,305.59 62,992,553.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 21,526,548.00 21,517,148.00 12,471,562.13 22,455,617.00 (938,469.00) -4.4% 3) Employee Benefits 3000-3999 13,403,531.00 13,412,931.00 5,965,263.86 13,008,531.00 404,400.00 3.0% 4) Books and Supplies 4000-4999 23,242,556.00 23,240,556.00 13,070,209.32 23,889,941.23 (649,385.23) -2.8% 5) Services and Other Operating Expenditures 5000-5999 2,016,900.00 2,018,900.00 958,344.55 2,293,900.00 (275,000.00) -13.6% 6) Capital Outlay 6000-6999 250,000.00 250,000.00 79,877.63 250,000.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 3,489,811.00 1,289,811.00 118,991.39 1,348,638.00 (58,827.00) -4.6% 9) TOTAL, EXPENDITURES 63,929,346.00 61,729,346.00 32,664,248.88 63,246,627.23 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 198,252.00 2,401,108.00 (669,943.29) (254,074.23) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00 Page 46 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 1 Printed: 3/4/2015 9:46 AM

2014-15 Second Interim San Diego Unified Cafeteria Special Revenue Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 198,252.00 2,401,108.00 (669,943.29) (254,074.23) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,311,246.85 1,311,246.85 2,015,166.52 703,919.67 53.7% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 1,311,246.85 1,311,246.85 2,015,166.52 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 1,311,246.85 1,311,246.85 2,015,166.52 2) Ending Balance, June 30 (E + F1e) 1,509,498.85 3,712,354.85 1,761,092.29 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 723,226.69 2,923,226.69 750,729.32 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 786,272.16 789,128.16 1,010,362.97 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 Page 47 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 2 Printed: 3/4/2015 9:46 AM

2014-15 Second Interim San Diego Unified Cafeteria Special Revenue Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) FEDERAL REVENUE Child Nutrition Programs 8220 52,549,371.00 52,549,371.00 25,725,612.03 51,330,741.00 (1,218,630.00) -2.3% All Other Federal Revenue 8290 0.00 0.00 90,000.00 100,000.00 100,000.00 New TOTAL, FEDERAL REVENUE 52,549,371.00 52,549,371.00 25,815,612.03 51,430,741.00 (1,118,630.00) -2.1% OTHER STATE REVENUE Child Nutrition Programs 8520 3,920,311.00 3,920,311.00 2,452,196.09 3,914,100.00 (6,211.00) -0.2% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 3,920,311.00 3,920,311.00 2,452,196.09 3,914,100.00 (6,211.00) -0.2% OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 7,611,617.00 7,611,617.00 3,607,294.20 7,600,183.00 (11,434.00) -0.2% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 0.00 0.00 11,971.12 0.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 46,299.00 49,155.00 107,232.15 47,529.00 (1,626.00) -3.3% TOTAL, OTHER LOCAL REVENUE 7,657,916.00 7,660,772.00 3,726,497.47 7,647,712.00 (13,060.00) -0.2% TOTAL, REVENUES 64,127,598.00 64,130,454.00 31,994,305.59 62,992,553.00 Page 48 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 3 Printed: 3/4/2015 9:46 AM

2014-15 Second Interim San Diego Unified Cafeteria Special Revenue Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CERTIFICATED SALARIES Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.00 0.00 0.00 0.0% Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% CLASSIFIED SALARIES Classified Support Salaries 2200 16,862,686.00 16,862,686.00 9,652,989.20 16,862,686.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 2,959,847.00 2,959,847.00 1,869,052.38 3,893,916.00 (934,069.00) -31.6% Clerical, Technical and Office Salaries 2400 1,704,015.00 1,694,615.00 949,520.55 1,699,015.00 (4,400.00) -0.3% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 21,526,548.00 21,517,148.00 12,471,562.13 22,455,617.00 (938,469.00) -4.4% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 2,463,049.00 2,463,049.00 1,018,662.92 2,463,049.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 1,646,772.00 1,646,772.00 943,270.01 1,646,772.00 0.00 0.0% Health and Welfare Benefits 3401-3402 8,614,247.00 8,622,647.00 3,604,601.92 8,218,247.00 404,400.00 4.7% Unemployment Insurance 3501-3502 10,771.00 10,771.00 6,180.94 10,771.00 0.00 0.0% Workers' Compensation 3601-3602 613,502.00 613,502.00 370,832.16 613,502.00 0.00 0.0% OPEB, Allocated 3701-3702 21,359.00 21,359.00 12,655.88 21,359.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 33,831.00 34,831.00 9,060.03 34,831.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 13,403,531.00 13,412,931.00 5,965,263.86 13,008,531.00 404,400.00 3.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 630,784.00 633,784.00 309,337.77 618,475.00 15,309.00 2.4% Noncapitalized Equipment 4400 275,000.00 275,000.00 125,525.49 275,000.00 0.00 0.0% Food 4700 22,336,772.00 22,331,772.00 12,635,346.06 22,996,466.23 (664,694.23) -3.0% TOTAL, BOOKS AND SUPPLIES 23,242,556.00 23,240,556.00 13,070,209.32 23,889,941.23 (649,385.23) -2.8% Page 49 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 4 Printed: 3/4/2015 9:46 AM

2014-15 Second Interim San Diego Unified Cafeteria Special Revenue Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 144,000.00 144,000.00 69,202.16 144,000.00 0.00 0.0% Travel and Conferences 5200 53,300.00 51,700.00 17,815.35 53,300.00 (1,600.00) -3.1% Dues and Memberships 5300 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 400,000.00 401,000.00 179.00 401,000.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 12,000.00 12,000.00 4,286.51 12,000.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 965,000.00 967,600.00 641,148.44 1,166,000.00 (198,400.00) -20.5% Professional/Consulting Services and Operating Expenditures 5800 375,000.00 375,000.00 198,795.63 450,000.00 (75,000.00) -20.0% Communications 5900 67,600.00 67,600.00 26,917.46 67,600.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,016,900.00 2,018,900.00 958,344.55 2,293,900.00 (275,000.00) -13.6% CAPITAL OUTLAY Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 250,000.00 250,000.00 79,877.63 250,000.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 250,000.00 250,000.00 79,877.63 250,000.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Interfund 7350 3,489,811.00 1,289,811.00 118,991.39 1,348,638.00 (58,827.00) -4.6% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 3,489,811.00 1,289,811.00 118,991.39 1,348,638.00 (58,827.00) -4.6% TOTAL, EXPENDITURES 63,929,346.00 61,729,346.00 32,664,248.88 63,246,627.23 Page 50 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 5 Printed: 3/4/2015 9:46 AM

2014-15 Second Interim San Diego Unified Cafeteria Special Revenue Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund 8916 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00 Page 51 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 6 Printed: 3/4/2015 9:46 AM

Second Interim San Diego Unified Cafeteria Special Revenue Fund 37 68338 0000000 San Diego County Exhibit: Restricted Balance Detail Form 13I 2014/15 Resource Description Projected Year Totals 5310 Child Nutrition: School Programs (e.g., School Lunch, School 643,927.32 5314 Child Nutrition: NSLP Equipment Assistance Grants 100,000.00 9010 Other Restricted Local 6,802.00 Total, Restricted Balance 750,729.32 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/4/2015 9:46 AM Page 52 of 150

2014-15 Second Interim San Diego Unified Deferred Maintenance Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 14I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 580.00 580.00 348.01 640.00 60.00 10.3% 5) TOTAL, REVENUES 580.00 580.00 348.01 640.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 (322.69) 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 0.00 0.00 (322.69) 0.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 580.00 580.00 670.70 640.00 D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00 Page 53 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 1 Printed: 3/4/2015 9:47 AM

2014-15 Second Interim San Diego Unified Deferred Maintenance Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 14I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 580.00 580.00 670.70 640.00 F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 180,806.53 180,859.16 180,859.16 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 180,806.53 180,859.16 180,859.16 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 180,806.53 180,859.16 180,859.16 2) Ending Balance, June 30 (E + F1e) 181,386.53 181,439.16 181,499.16 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 181,386.53 181,439.16 181,499.16 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 Page 54 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 2 Printed: 3/4/2015 9:47 AM

2014-15 Second Interim San Diego Unified Deferred Maintenance Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 14I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) LCFF SOURCES LCFF Transfers LCFF Transfers - Current Year 8091 0.00 0.00 0.00 0.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 580.00 580.00 348.01 640.00 60.00 10.3% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 580.00 580.00 348.01 640.00 60.00 10.3% TOTAL, REVENUES 580.00 580.00 348.01 640.00 Page 55 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 3 Printed: 3/4/2015 9:47 AM

2014-15 Second Interim San Diego Unified Deferred Maintenance Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 14I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0% Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 0.00 0.00 0.00 0.00 0.00 0.0% Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 (322.69) 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 (322.69) 0.00 0.00 0.0% CAPITAL OUTLAY Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 0.00 0.00 (322.69) 0.00 Page 56 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 4 Printed: 3/4/2015 9:47 AM

2014-15 Second Interim San Diego Unified Deferred Maintenance Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 14I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00 Page 57 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 5 Printed: 3/4/2015 9:47 AM

Second Interim San Diego Unified Deferred Maintenance Fund 37 68338 0000000 San Diego County Exhibit: Restricted Balance Detail Form 14I 2014/15 Resource Description Projected Year Totals Total, Restricted Balance 0.00 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/4/2015 9:47 AM Page 58 of 150

2014-15 Second Interim San Diego Unified Pupil Transportation Equipment Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 15I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 200.00 595,520.50 596,786.02 598,321.00 2,800.50 0.5% 5) TOTAL, REVENUES 200.00 595,520.50 596,786.02 598,321.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 29,654.00 29,653.56 29,654.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 855,692.68 6,300.00 6,300.00 849,392.68 99.3% 6) Capital Outlay 6000-6999 0.00 55,210.00 55,209.46 177,069.00 (121,859.00) -220.7% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 0.00 940,556.68 91,163.02 213,023.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 200.00 (345,036.18) 505,623.00 385,298.00 D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00 Page 59 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 1 Printed: 3/4/2015 9:47 AM

2014-15 Second Interim San Diego Unified Pupil Transportation Equipment Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 15I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 200.00 (345,036.18) 505,623.00 385,298.00 F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 358,956.68 358,956.68 478,470.00 119,513.32 33.3% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 358,956.68 358,956.68 478,470.00 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 358,956.68 358,956.68 478,470.00 2) Ending Balance, June 30 (E + F1e) 359,156.68 13,920.50 863,768.00 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 359,156.68 13,920.50 863,768.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 Page 60 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 2 Printed: 3/4/2015 9:47 AM

2014-15 Second Interim San Diego Unified Pupil Transportation Equipment Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 15I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) OTHER STATE REVENUE All Other State Apportionments - Current Year 8311 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Prior Years 8319 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 595,320.50 595,320.50 595,321.00 0.50 0.0% Interest 8660 200.00 200.00 1,465.52 3,000.00 2,800.00 1400.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments From Districts or Charter Schools 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 8793 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 200.00 595,520.50 596,786.02 598,321.00 2,800.50 0.5% TOTAL, REVENUES 200.00 595,520.50 596,786.02 598,321.00 Page 61 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 3 Printed: 3/4/2015 9:47 AM

2014-15 Second Interim San Diego Unified Pupil Transportation Equipment Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 15I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0% Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 0.00 29,654.00 29,653.56 29,654.00 0.00 0.0% Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 29,654.00 29,653.56 29,654.00 0.00 0.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 855,692.68 6,300.00 6,300.00 849,392.68 99.3% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 855,692.68 6,300.00 6,300.00 849,392.68 99.3% CAPITAL OUTLAY Equipment 6400 0.00 55,210.00 55,209.46 177,069.00 (121,859.00) -220.7% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 0.00 55,210.00 55,209.46 177,069.00 (121,859.00) -220.7% OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 0.00 940,556.68 91,163.02 213,023.00 Page 62 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 4 Printed: 3/4/2015 9:47 AM

2014-15 Second Interim San Diego Unified Pupil Transportation Equipment Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 15I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00 Page 63 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 5 Printed: 3/4/2015 9:47 AM

Second Interim San Diego Unified Pupil Transportation Equipment Fund 37 68338 0000000 San Diego County Exhibit: Restricted Balance Detail Form 15I 2014/15 Resource Description Projected Year Totals Total, Restricted Balance 0.00 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/4/2015 9:47 AM Page 64 of 150

2014-15 Second Interim San Diego Unified Special Reserve Fund for Postemployment Benefits 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 20I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 3,813.00 6,166.00 3,845.18 6,166.00 0.00 0.0% 5) TOTAL, REVENUES 3,813.00 6,166.00 3,845.18 6,166.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,813.00 6,166.00 3,845.18 6,166.00 D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 592,444.00 604,061.00 604,060.54 604,061.00 0.00 0.0% b) Transfers Out 7600-7629 402,305.00 426,605.00 214,456.00 426,605.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 190,139.00 177,456.00 389,604.54 177,456.00 Page 65 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 1 Printed: 3/4/2015 9:48 AM

2014-15 Second Interim San Diego Unified Special Reserve Fund for Postemployment Benefits 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 20I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 193,952.00 183,622.00 393,449.72 183,622.00 F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,609,010.96 1,618,803.23 1,618,803.23 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 1,609,010.96 1,618,803.23 1,618,803.23 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 1,609,010.96 1,618,803.23 1,618,803.23 2) Ending Balance, June 30 (E + F1e) 1,802,962.96 1,802,425.23 1,802,425.23 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 1,802,962.96 1,802,425.23 1,802,425.23 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 Page 66 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 2 Printed: 3/4/2015 9:48 AM

2014-15 Second Interim San Diego Unified Special Reserve Fund for Postemployment Benefits 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 20I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) OTHER LOCAL REVENUE Interest 8660 3,813.00 6,166.00 3,845.18 6,166.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 3,813.00 6,166.00 3,845.18 6,166.00 0.00 0.0% TOTAL, REVENUES 3,813.00 6,166.00 3,845.18 6,166.00 INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 592,444.00 604,061.00 604,060.54 604,061.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 592,444.00 604,061.00 604,060.54 604,061.00 0.00 0.0% INTERFUND TRANSFERS OUT To: General Fund/CSSF 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 402,305.00 426,605.00 214,456.00 426,605.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 402,305.00 426,605.00 214,456.00 426,605.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 190,139.00 177,456.00 389,604.54 177,456.00 Page 67 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 3 Printed: 3/4/2015 9:48 AM

Second Interim San Diego Unified Special Reserve Fund for Postemployment Benefits 37 68338 0000000 San Diego County Exhibit: Restricted Balance Detail Form 20I 2014/15 Resource Description Projected Year Totals Total, Restricted Balance 0.00 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/4/2015 9:48 AM Page 68 of 150

2014-15 Second Interim San Diego Unified Building Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 783,000.00 1,065,395.00 923,827.64 1,338,300.00 272,905.00 25.6% 5) TOTAL, REVENUES 783,000.00 1,065,395.00 923,827.64 1,338,300.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 9,232,294.00 9,684,437.00 4,298,744.45 7,316,172.00 2,368,265.00 24.5% 3) Employee Benefits 3000-3999 3,834,512.00 3,953,044.00 1,669,848.88 3,062,189.00 890,855.00 22.5% 4) Books and Supplies 4000-4999 968,200.00 45,322,127.00 28,951,664.67 44,439,044.00 883,083.00 1.9% 5) Services and Other Operating Expenditures 5000-5999 17,226,570.00 21,793,362.00 7,312,416.04 7,436,332.00 14,357,030.00 65.9% 6) Capital Outlay 6000-6999 31,675,455.00 325,851,216.38 123,588,793.60 198,688,245.00 127,162,971.38 39.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 62,937,031.00 406,604,186.38 165,821,467.64 260,941,982.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (62,154,031.00) (405,538,791.38) (164,897,640.00) (259,603,682.00) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00 Page 69 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 1 Printed: 3/4/2015 9:51 AM

2014-15 Second Interim San Diego Unified Building Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (62,154,031.00) (405,538,791.38) (164,897,640.00) (259,603,682.00) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 486,837,161.98 477,284,219.37 477,284,219.37 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 486,837,161.98 477,284,219.37 477,284,219.37 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 486,837,161.98 477,284,219.37 477,284,219.37 2) Ending Balance, June 30 (E + F1e) 424,683,130.98 71,745,427.99 217,680,537.37 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 418,047,331.45 70,677,372.21 213,771,688.71 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 6,635,799.53 1,068,055.78 3,908,848.66 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 Page 70 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 2 Printed: 3/4/2015 9:51 AM

2014-15 Second Interim San Diego Unified Building Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) FEDERAL REVENUE FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 738,000.00 938,357.00 820,175.93 1,220,000.00 281,643.00 30.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 45,000.00 127,038.00 103,651.71 118,300.00 (8,738.00) -6.9% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 783,000.00 1,065,395.00 923,827.64 1,338,300.00 272,905.00 25.6% TOTAL, REVENUES 783,000.00 1,065,395.00 923,827.64 1,338,300.00 Page 71 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 3 Printed: 3/4/2015 9:51 AM

2014-15 Second Interim San Diego Unified Building Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CLASSIFIED SALARIES Classified Support Salaries 2200 223,635.00 231,346.00 142,766.09 239,713.00 (8,367.00) -3.6% Classified Supervisors' and Administrators' Salaries 2300 2,251,198.00 2,383,225.00 880,597.78 1,567,022.00 816,203.00 34.2% Clerical, Technical and Office Salaries 2400 5,491,967.00 5,800,346.00 2,667,395.41 4,510,156.00 1,290,190.00 22.2% Other Classified Salaries 2900 1,265,494.00 1,269,520.00 607,985.17 999,281.00 270,239.00 21.3% TOTAL, CLASSIFIED SALARIES 9,232,294.00 9,684,437.00 4,298,744.45 7,316,172.00 2,368,265.00 24.5% EMPLOYEE BENEFITS STRS 3101-3102 0.00 1,205.00 4,212.04 4,212.00 (3,007.00) -249.5% PERS 3201-3202 1,056,359.00 1,092,087.00 493,197.45 848,665.00 243,422.00 22.3% OASDI/Medicare/Alternative 3301-3302 706,272.00 725,573.00 318,378.97 547,006.00 178,567.00 24.6% Health and Welfare Benefits 3401-3402 1,755,069.00 1,806,687.00 704,497.12 1,404,641.00 402,046.00 22.3% Unemployment Insurance 3501-3502 4,615.00 4,748.00 2,170.25 3,680.00 1,068.00 22.5% Workers' Compensation 3601-3602 263,119.00 272,542.00 127,123.74 217,649.00 54,893.00 20.1% OPEB, Allocated 3701-3702 34,396.00 35,306.00 15,617.78 26,886.00 8,420.00 23.8% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 14,682.00 14,896.00 4,651.53 9,450.00 5,446.00 36.6% TOTAL, EMPLOYEE BENEFITS 3,834,512.00 3,953,044.00 1,669,848.88 3,062,189.00 890,855.00 22.5% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 894,800.00 8,935,622.00 4,063,994.85 6,969,789.00 1,965,833.00 22.0% Noncapitalized Equipment 4400 73,400.00 36,386,505.00 24,887,669.82 37,469,255.00 (1,082,750.00) -3.0% TOTAL, BOOKS AND SUPPLIES 968,200.00 45,322,127.00 28,951,664.67 44,439,044.00 883,083.00 1.9% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 102,160.00 113,298.00 34,379.42 53,362.00 59,936.00 52.9% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 219,700.00 756,988.00 (6,466.67) 64,001.00 692,987.00 91.5% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 15,948,610.00 17,463,128.00 6,933,321.02 6,949,158.00 10,513,970.00 60.2% Professional/Consulting Services and Operating Expenditures 5800 711,200.00 3,202,771.00 328,083.53 342,697.00 2,860,074.00 89.3% Communications 5900 244,900.00 257,177.00 23,098.74 27,114.00 230,063.00 89.5% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 17,226,570.00 21,793,362.00 7,312,416.04 7,436,332.00 14,357,030.00 65.9% Page 72 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 4 Printed: 3/4/2015 9:51 AM

2014-15 Second Interim San Diego Unified Building Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CAPITAL OUTLAY Land 6100 0.00 2,346,311.00 380,990.92 2,093,447.00 252,864.00 10.8% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 31,675,455.00 320,404,433.38 122,467,378.03 195,332,208.00 125,072,225.38 39.0% Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 3,100,472.00 740,424.65 1,262,590.00 1,837,882.00 59.3% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 31,675,455.00 325,851,216.38 123,588,793.60 198,688,245.00 127,162,971.38 39.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Repayment of State School Building Fund Aid - Proceeds from Bonds 7435 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 62,937,031.00 406,604,186.38 165,821,467.64 260,941,982.00 Page 73 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 5 Printed: 3/4/2015 9:51 AM

2014-15 Second Interim San Diego Unified Building Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources County School Building Aid 8961 0.00 0.00 0.00 0.00 0.00 0.0% Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00 Page 74 of 150 California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 6 Printed: 3/4/2015 9:51 AM