Readers of this week’s Full Disclosure already know about the large unspent surpluses in Oakland schools. Here is a PowerPoint presentation (see attached) on the surpluses from district interim CFO Leon Glaster from last week’s school board meeting. Pay close attention to pages four, seven, eight, ten, and eleven of the report. The middle column on each page shows the surpluses (Glaster calls them “ending fund balances”) for five major school district accounts – unrestricted general fund, restricted general fund, nutrition services, adult education, and child development.
Or, if you prefer, here is a spreadsheet (see attached) I put together summarizing the surpluses in those five funds. But if you’re like me and you’re not satisfied by a summary or a chart and need to see the actual numbers, then go straight to the 282-page closing of the books for the 2006-07 academic year. It may look a tad formidable, but it’s not that difficult to decipher.