Los Angeles Unified School District

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P roposition 39. Best Practices Handbook TABLE OF CONTENTS

Transcription:

Los Angeles Unified School District Adopted General Fund Budget of District For Fiscal Year Ended June 30, 2017 Adopted Superintendent's Final Budget 2016-17 Comprehensive Annual Financial Report Comprehensive Annual Financial Report 2015-16 Annual Average Daily Attendance As of January 1, 2017 1

District General Fund Budget 2

District Outstanding Debt Proposition BB (Election of 1997) Bonds As of July 1, 2016 Measure K (Election of 2002) Bonds As of July 1, 2016 3

Measure R (Election of 2004) Bonds As of July 1, 2016 Measure Y (Election of 2005) Bonds As of July 1, 2016 4

Measure Q (Election of 2008) Bonds As of July 1, 2016 Certificates of Participation Lease Obligations Debt Service Schedule As of July 1, 2016 Incorporate OS by Reference as of 08/15/2014 (Page A-48) 5

Other Outstanding Long-Term Obligations Source: Los Angeles Unified School Distict Comprehensive Annual Financial Report for fiscal year 2015-16 Assessed Valuation and Parcels by Land Use 6

Assessed Valuation and Parcels of Single Family Homes Per Parcel Historical Gross Assessed Valuation of Taxable Property 7

Property Tax Levies, Collections and Delinquencies Source: Los Angeles Unified School Distict Comprehensive Annual Financial Report for fiscal year 2015-16 Largest Local Secured Taxpayers 8

Statement of Revenues, Expenditures and Changes in General Fund Balances Comprehensive Annual Financial Report (Page 18) Source: Los Angeles Unified School Distict Comprehensive Annual Financial Report for fiscal year 2015-16 Status of the Contract with the Teacher's Union for the Then-Current Fiscal Year As of February 1, 2017 9

List of Outstanding Debt as of June 30, 2016 Los Angeles Unified School District (County of Los Angeles, California), 2016 General Obligation Refunding Bonds, Series B, ( Dedicated Unlimited Ad Valorem Property Tax Bonds), $500,855,000, Dated: September 15, 2016 Los Angeles Unified School District (County of Los Angeles, California), 2016 General Obligation Refunding Bonds, Series A, ( Dedicated Unlimited Ad Valorem Property Tax Bonds), $577,400,000, Dated: April 5, 2016 Los Angeles Unified School District (County of Los Angeles, California), General Obligation Bonds, Election of 2008, Series A (2016), Dedicated Unlimited Ad Valorem Property Tax Bonds), $648,955,000, Dated: April 5, 2016 LOS ANGELES UNIFIED SCHOOL DISTRICT, CALIFORNIA 2015 GENERAL OBLIGATION REFUNDING BONDS, SERIES A (CA) (2015), $326,045,000, Dated: May 28, 2015 Los Angeles Unified School District (County of Los Angeles, California), General Obligation Bonds, Election of 2004, Series J (2014), $68,170,000, Dated: August 19, 2014 Los Angeles Unified School District (County of Los Angeles, California), General Obligation Bonds, Election of 2004, Series K (2014) (Federally Taxable), $7,045,000, Dated: August 19, 2014 Los Angeles Unified School District (County of Los Angeles, California), General Obligation Bonds, Election of 2005, Series K (2014), $35,465,000, Dated: August 19, 2014 Los Angeles Unified School District (County of Los Angeles, California), General Obligation Bonds, Election of 2005, Series L (2014) (Federally Taxable), $25,150,000, Dated: August 19, 2014 Los Angeles Unified School District (County of Los Angeles, California) 2014 General Obligation Refunding Bonds, Series A, $196,850,000 Dated: June 26, 2014 Los Angeles Unified School District (County of Los Angeles, California) 2014 General Obligation Refunding Bonds, Series B, $323,170,000 Dated: June 26, 2014 Los Angeles Unified School District (County of Los Angeles, California) 2014 General Obligation Refunding Bonds, Series C, $948,795,000 Dated: June 26, 2014 Los Angeles Unified School District (County of Los Angeles, California) 2014 General Obligation Refunding Bonds, Series D, $153,385,000 Dated: June 26, 2014 Los Angeles Unified School District Refunding Certificates of Participation (Headquarters Building Projects) consisting of 2012 Series A, $87,845,000 and 2012 Series B, $72,345,000 Dated: June 12, 2012 Los Angeles Unified School District (County of Los Angeles, California) 2012 General Obligation Refunding Bonds, Series A, $156,000,000 Dated: May 8, 2012 Los Angeles Unified School District (County of Los Angeles, California) 2011 General Obligation Refunding Bonds, Series A-1, $206,735,000; Los Angeles Unified School District (County of Los Angeles, California) 2011 General Obligation Refunding Bonds, Series A- 2, $201,070,000 Dated: November 1, 2011 Los Angeles Unified School District Certificates of Participation Evidencing Proportionate and Undivided Interests of the Owners thereof in Lease Payments to be made by the Los Angeles Unified School District, $83,345,000 consisting of Certificates of Participation, 2010 Series B-1 (Federally Taxable Direct Pay Build America Bonds) (Capital Projects I), $21,615,000 and Certificates of Participation, 2010 Series B-2 (Tax-Exempt) (Capital Projects I) Dated: December 21, 2010 10

Los Angeles Unified School District (County of Los Angeles, California) General Obligation Bonds Election of 2005, Series J (2010) Qualified School Construction Bonds (Federally Taxable Direct Subsidy Bonds), $290,195,000 consisting of Series J-1(2010), $190,195,000 and Series J-2(2010), $100,000,000 Dated: May 6, 2010 Los Angeles Unified School District (County of Los Angeles, California) General Obligation Bonds, Series KY (2010) (Tax-Exempt), $159,495,000 Dated: May 6, 2010 Los Angeles Unified School District (County of Los Angeles, California), $1,807,950,000 consisting of General Obligation Bonds Series KRY (2010) (Tax-Exempt), $478,575,000 and General Obligation Bonds Series RY (2010) (Federally Taxable Build America Bonds), $1,250,585,000 and 2010 General Obligation Refunding Bonds, Series A (Tax-Exempt), $74,995,000 and General Obligation Bonds Election of 2005, Series I (2010) (Federally Taxable), $3,795,000 Dated: February 18, 2010 as amended on March 1, 2010 Los Angeles Unified School District Refunding Certificates of Participation 2010 Series A (Multiple Properties Project) Evidencing Proportionate and Undivided Interests of the Owners Thereof in Lease Payments to be Made by the Los Angeles Unified School District, $69,685,000 Dated: January 27, 2010 Los Angeles Unified School District (County of Los Angeles, California) $1,655,965,000 consisting of General Obligation Bonds, Series KRY (2009), (Tax Exempt) $205,785,000 and General Obligation Bonds, Series KRY (2009) (Federally Taxable Build America Bonds) $1,369,800,000 and 2009 General Obligation Refunding Bonds, Series A, (Tax Exempt)$74,765,000 and General Obligation Bonds Election of 2005, Series G (2009) (Federally Taxable) $5,615,000 Dated: October 15, 2009 Los Angeles Unified School District (County of Los Angeles, California) General Obligation Bonds Election of 2005, Series H (2009) Qualified School Construction Bonds (Tax Credit Bonds), $318,800,000 Dated: October 15, 2009 Los Angeles Unified School District (County of Los Angeles, California), $950,000,000 consisting of General Obligation Bonds Election of 2002, Series D (2009), $250,000,000 and General Obligation Bonds Election of 2004, Series I (2009), $550,000,000 and General Obligation Bonds Election of 2005, Series F (2009), $150,000,000 Dated: February 19, 2009 Los Angeles Unified School District Certificates of Participation 2007 Series A (Information Technology Projects) Evidencing Proportionate and Undivided Interests of the Owners Thereof in Lease Payments to be Made by the Los Angeles Unified School District, $99,660,000 Dated: November 15, 2007 Los Angeles Unified School District (County of Los Angeles, California), $1,000,000,000 consisting of General Obligation Bonds Election of 2002, Series C (2007), $150,000,000 and General Obligation Bonds Election of 2004, Series H (2007), $550,000,000 and General Obligation Bonds Election of 2005, Series E (2007), $300,000,000 Dated: August 16, 2007 Los Angeles Unified School District (County of Los Angeles, California), $524,845,000 consisting of General Obligation Bonds Election of 2002, Series B (2007), $500,000,000 and General Obligation Refunding Bonds, Series B 2007, $24,845,000 Dated: February 22, 2007 Los Angeles Unified School District (County of Los Angeles, California) 2007 General Obligation Refunding Bonds, $1,289,250,000 consisting of Series A-1, $1,153,195,000 and Series A-2, $136,055,000 Dated: January 31, 2007 Los Angeles Unified School District (County of Los Angeles, California) 2006 General Obligation Refunding Bonds, Series B, $574,905,000 Dated: November 15, 2006 Los Angeles Unified School District (County of Los Angeles, California) General Obligation Bonds, Election of 2004, Series G (2006), $400,000,000 Dated: August 17, 2006 11

Los Angeles Unified School District (County of Los Angeles, California) General Obligation Bonds, Election of 2005, $394,385,000 consisting of Series A (2006), $56,785,000 and Series B (2006), $80,200,000 and Series C (2006), $210,000,000 and Series D (2006) (Taxable), $47,400,000 and General Obligation Refunding Bonds, Series A, $132,325,000 Dated: February 22, 2006 Los Angeles Unified School District (County of Los Angeles, California) General Obligation Bonds, Election of 2004, Series F (2006), $500,000,000 Dated: February 16, 2006 Los Angeles Unified School District (County of Los Angeles, California) General Obligation Bonds, Election of 2004, Series E (2005), $400,000,000 Dated: August 10, 2005 Los Angeles Unified School District (County of Los Angeles, California) General Obligation Refunding Bonds, Series 2005, $467,675,000 consisting of Series A-1, $346,750,000 and Series A-2, $120,925,000 Dated: July 20, 2005 Los Angeles Unified School District (County of Los Angeles, California) General Obligation Refunding Bonds, Election of 1997, $90,740,000 consisting of Series A-1, $128,385,000 and Series A-2 Dated: December 21, 2004 Los Angeles Unified School District (County of Los Angeles, California) General Obligation Bonds Election of 2004, Series C (2004), $50,000,000 Dated: September 23, 2004 Los Angeles Unified School District Certificates of Participation Evidencing Proportionate and Undivided Interests of the Owners thereof in Lease Payments to be made by the Los Angeles Unified School District, $57,625,000 consisting of Certificates of Participation, 2004 Series A (Refinancing Project I and Refunding Project I), $50,700,000 and Certificates of Participation, 2004 Series B (Refinancing Project I and Refunding Project I), $6,925,000 Dated: July 28, 2010 Los Angeles Unified School District (County of Los Angeles, California), 2002 General Obligation Refunding Bonds $258,375,000 Dated: April 17, 2002 12

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