School district's response to Todd's Bray's op-ed on adjoining post:
Page 6 of the audit report reflects all of the district’s funds using accrual basis accounting. The Other category of $2,535,453 is detailed on page 12, it is comprised of the following:
Other outgo = $609,659 (this is mainly the cost of special education students attending county classes).
Interest on long term debt = $1,925,794 (interest accretion value of capital appreciation bonds) – this is managed by the county office of education
Other Designations: page 13 – these are not expenditures or monies spent, they represent the components of the districts ending fund balance. The unaudited actual can be found on our web site (http://www.pacificasd.org/newpsd/Board%20Packets/2010/09-15-10/7e.pdf)...It has been necessary for the district to maintain these reserves in order to meet monthly payroll as the state is not paying school districts, they are deferring funds throughout the year and between school years. In addition, the district has to be prepared for midyear budget cuts from the state.
With regards to the salary information that you are requesting, unfortunately we don’t have a similar report to the one you found on Controller John Chiang’s web site. I do have what is called the J-90 scatter gram for certificated teachers that is prepared each year...I have also contacted the San Mateo County Office of Education to see if they know of a report that may be of interest to you. I hope this answers your questions.
Chief Business Official
Pacifica School District
375 Reina del Mar Avenue
Pacifica, CA 94044