Spreadsheet: 524430b0-c143-48ab-97d8-25f59af9d6c3
Sheet: FinReview

 | CDN: |  |  |  | District Name:
 | Category 1. Student-to-Staff Ratio Outside Norm or Declining |  | 2011-2012 Estimate | 2010-2011 Actual |  |  |  |  | Comments
 | Enrollment
 | WADA
 | All Staff FTE
 | Teacher FTE
 |  |  | 2011-2012 Estimate | 2010-2011 Actual | Average per Group |  | Indicator Description | Indicators
 | a. WADA-to-All-Staff-FTE Ratio |  |  |  |  |  | < 85% of group avg or decline of over 7% from prior year |  | Any "Yes" for Category 1
 | [NAME] Ratio |  |  |  |  |  | < 85% of group avg or decline of over 7% from prior year
 | Category 2. General Fund Expenditures Exceeding Revenues |  | 2011-2012 Amount | 2010-2011 Actual Amount | 2010-2011 Budget Amount | Suggested Difference | 2009-2010 Actual Amount | 2009-2010 Budget Amount | Comments
 | Payroll
 | Object codes 6110-6149
 | Contract Costs
 | Object code series 6200
 | Supplies and Materials
 | Object code series 6300
 | Other Operating
 | Object code series 6400
 | Debt Service
 | Object code series 6500
 | Capital Outlay
 | Object code series 6600
 | Total Expenditures
 | [NAME] exceed revenues by more than 6%.
 | [NAME] exceed revenues by more than 4% and exceeded revenues by more than 3% in the prior year. |  |  |  |  |  |  |  | Any "Yes" for Category 2
 | [NAME] exceed revenues by any amount, and the district has a prior year end-of-year fund balance that has declined from the year before and that is less than 4% of the district's general fund expenditures.
 | Category 3. Actual Expenditures Consistently Exceed Budgeted Expenditures
 | a. Actual expenditures exceeded budgeted expenditures by more than 10% in the prior year. |  |  |  |  |  |  |  | Any "Yes" for Category 3
 | b. Actual expenditures exceeded budgeted expenditures by more than 6% in the prior year, and actual expenditures exceeded budgeted expenditures by more than 4% two years prior.
 | Category 4. Declining or Low General Fund Assigned and Unassigned Balance
 | Total Revenues
 | Total General Fund Unreserved/Undesignated Fund Balance |  |  |  |  |  |  |  | Any "Yes" for Category 4
 |  |  |  |  |  |  |  |  | Additional Questions
 | a. Prior year end-of-year fund balance declined from the year before, and fund balance is less than 6.25% of the district's general fund expenditures. |  |  |  |  |  |  |  | Did your district have a general fund balance of less than 2% of total expenditures for general fund function codes 11-61 in the prior fiscal year?
 | b. Prior year end-of-year fund balance declined from the year before by more than 25%, and the fund balance is less than 12.5% (1.5 months) of the district's general fund expenditures. |  |  |  |  |  |  |  | Has your district declared financial exigency within the past two years?
 | c. Prior year end-of-year fund balance is less than 1% of the district's general fund expenditures. |  |  |  |  |  |  |  | How many superintendents has your district had in the last five years?
 |  |  |  |  |  |  |  |  | How many business managers has your district had in the last five years?
 | Three or more categories with "Yes" indicators: |  |  |  |  |  |  |  | Eligible to be considered for additional review?
 | Two or more categories with "Yes" indicators and fund balance less than 12.5% (1.5 months) of the district's general fund balance:
 | At least one fund balance "Yes" indicator and one other category with a "Yes" indicator:
 | Fund balance less than 1% of general fund expenditures: