The summary provides financial information for the Isaac School District No. 5 for the 2011 fiscal year: - Total expenditures were over $40 million, with the majority ($40.86 million) spent from the Maintenance and Operation Fund on items like employee salaries, benefits, supplies, and services. - Revenues came from local, intermediate, state, and federal sources totaling $40.55 million. - The ending fund balance was $2.63 million for the Maintenance and Operation Fund.

1. DISTRICT NAME ISAAC SCHOOL DISTRICT NO. 5 COUNTY MARICOPA CTDS NUMBER 070405000
ANNUAL FINANCIAL REPORT
We, the Governing Board of the District, hereby certify the
Annual Financial Report per A.R.S. §15-904
for the Fiscal Year
2011
SIGNATURE/DATE SIGNATURE/DATE
The Annual Financial Report file(s) for FY 2011 uploaded to the Arizona Department of Education's Web site on
contain(s) the data for the AFR described above.
Date
Superintendent Signature Business Manager Signature TOTAL EXPENDITURES BY FUND
1. Maintenance & Operation (from page 2, line 34) $ 40,860,185
2. Classroom Site Funds (from page 4, line 49 plus page 4, footnote 1) $ 1,354,805
Kevin Price 602-455-6710 3. Unrestricted Capital Outlay (from page 5, line 10) $ 1,389,709
District Contact Employee Telephone Number 4. Soft Capital Allocation (from page 5, line 19) $ 1,100,236
kprice@isaacschools.org
E-mail
ADE/AG 41-202 Rev. 8/11-FY 2011 11/9/2011 10:13 AM

2. DISTRICT NAME ISAAC SCHOOL DISTRICT NO. 5 COUNTY MARICOPA CTDS NUMBER 070405000
MAINTENANCE UNRESTRICTED SOFT CAPITAL
AND OPERATION CAPITAL OUTLAY ALLOCATION
FUNDS AVAILABLE FUND 001 FUND 610 FUND 625
ACTUAL ACTUAL ACTUAL
Beginning Fund Balance (1) 1. 3,293,921 5,712,209 6,243,866 1.
REVENUE
1000 Local
1110 Property Taxes 2. 12,776,228 66,192 130,766 2. (1) Includes the Maintenance and Operation Fund revolving account cash balance on hand of $5,000 at 7/1/10 or
1140 Penalties and Interest on Taxes 3. 0 3. $5,000 at 6/30/11, as applicable.
1280 Revenue in Lieu of Taxes 4. 111,263 0 0 4. (2) The amount of Government Property Lease Excise Tax revenue included on line 18 is $0 .
1310 Tuition from Individuals 5. 0 0 5.
1320 Tuition from Other Arizona Districts 6. 0 0 6.
1330 Tuition from Out-of-State Districts 7. 0 0 7.
1340 Tuition from Other Private Sources (Other than Individuals) 8. 0 0 8.
1350 Tuition from Other Government Sources Within Arizona 9. 0 0 9.
1360 Tuition from Other Government Sources Outside Arizona 10. 0 0 10.
1410 Transportation Fees from Individuals 11. 0 0 0 11.
1420 Transportation Fees from Other Arizona Districts 12. 0 0 0 12.
1430 Transportation Fees from Out-of-State Districts 13. 0 0 0 13.
1440 Transportation Fees from Other Private Sources (Other than Individuals) 14. 0 0 0 14.
1450 Transportation Fees from Other Government Sources Within Arizona 15. 0 0 0 15.
1460 Transportation Fees from Other Government Sources Outside Arizona 16. 0 0 0 16.
1500 Investment Income 17. 0 58,893 65,228 17.
Other (Specify) (2) refund prior yr; stale warrant 18. 7,552 0 24,327 18.
Subtotal (lines 2-18) 19. 12,895,043 125,085 220,321 19.
2000 Intermediate
2110 County School Fund 20. 0 0 0 20.
2120 County Equalization Assistance 21. 2,833,112 147,265 24,230 21.
2210 Special County School Reserve Fund 22. 0 0 0 22.
Other (Specify) 23. 0 0 0 23.
Subtotal (lines 20-23) 24. 2,833,112 147,265 24,230 24.
3000 State
3110 State Equalization Assistance 25. 23,962,499 1,135,825 1,133,202 25.
3120 Additional State Aid 26. 528,638 10,087 18,119 26.
Other (Specify) 27. 0 0 0 27.
Subtotal (lines 25-27) 28. 24,491,137 1,145,912 1,151,321 28.
4000 Federal
4100 Unrestricted Revenue Received Directly from the Federal Government 29. 0 29.
4200 Unrestricted Revenue Received from the Federal Government through the State 30. 0 30.
4500 Restricted Revenue Received from the Federal Government through the State 31. 328,330 0 0 31.
4700 Revenue Received from the Federal Government through Other Intermediate Agencies 32. 0 32.
4800 Revenue in Lieu of Taxes 33. 0 33.
4900 Revenue for/on Behalf of the District 34. 0 34.
Other (Specify) 35. 0 35.
Subtotal (lines 29-35) 36. 328,330 0 0 36.
Total Fund Revenue (lines 19, 24, 28, and 36) 37. 40,547,622 1,418,262 1,395,872 37.
5200 Fund Transfers-In 38. 0 0 0 38.
Other (Specify) 39. 0 0 0 39.
TOTAL FUNDS AVAILABLE (lines 1 and 37 through 39) 40. 43,841,543 7,130,471 7,639,738 40.
Total Maintenance and Operation Expenditures (p. 2, line 34) 41. 40,860,185 41.
Total Capital Expenditures (p. 5, lines 10 and 19) 42. 1,389,709 1,100,236 42.
6900 Other Financing Uses and Other Items 43. 350,000 0 0 43.
TOTAL EXPENDITURES AND OTHER USES (lines 41 or 42 plus 43) 44. 41,210,185 1,389,709 1,100,236 44.
ENDING FUND BALANCE (line 40 minus line 44) (1) 45. 2,631,358 5,740,762 6,539,502 45.
.
ADE/AG 41-202 Rev. 8/11-FY 2011 11/9/2011 10:13 AM Page 1 of 9

3. DISTRICT NAME ISAAC SCHOOL DISTRICT NO. 5 COUNTY MARICOPA CTDS NUMBER 070405000
MAINTENANCE AND OPERATION FUND (001)—EXPENDITURES
Employee Purchased Services Debt Service Totals % Increase/
Expenditures Salaries Benefits 6300, 6400, Supplies and Miscellaneous Decrease in
Budget Actual Prior Year Actual
6100 6200 6500 6600 6800 Actual
100 Regular Education
1000 Classroom Instruction 1. 10,542,252 2,883,280 12,043 372,274 8,661 15,795,642 13,818,510 15,314,858 -9.8% 1.
2000 Support Services
2100 Students 2. 1,023,182 308,699 7,310 7,215 0 1,340,729 1,346,406 1,384,719 -2.8% 2.
2200 Instructional Staff 3. 696,974 203,775 27,593 19,193 650 950,357 948,185 1,097,198 -13.6% 3.
2300 General Administration 4. 213,022 359,393 51,015 4,048 24,289 604,130 651,767 546,285 19.3% 4.
2400 School Administration 5. 2,032,337 492,024 0 3,642 838 2,483,651 2,528,841 2,555,556 -1.1% 5.
2500 Central Services 6. 1,489,046 618,802 409,796 312,130 12,481 2,607,531 2,842,255 2,378,941 19.5% 6.
2600 Operation & Maintenance of Plant 7. 2,440,493 753,463 2,374,062 1,534,232 2,497 7,360,937 7,104,747 7,066,849 0.5% 7.
2900 Other 8. 0 0 0 0 0 0 0 0 0.0% 8.
3000 Operation of Noninstructional Services 9. 0 0 0 61,000 0 61,000 61,000 111,000 -45.1% 9.
5000 Debt Service (1) 10. 0 0 0 0 0.0% 10.
610 School-Sponsored Cocurricular Activities 11. 0 0 0 0 0 0 0 0 0.0% 11.
620 School-Sponsored Athletics 12. 49,035 8,003 6,419 11,129 265 87,000 74,851 84,971 -11.9% 12.
630 Other Instructional Programs 13. 0 0 0 0 0 0 0 0 0.0% 13.
700, 800, 900 Other Programs 14. 0 0 0 0 0 0 0 0 0.0% 14.
Regular Education Subsection Subtotal (lines 1-14) 15. 18,486,341 5,627,439 2,888,238 2,324,863 49,681 31,290,977 29,376,562 30,540,377 -3.8% 15.
200 Special Education
1000 Classroom Instruction 16. 2,067,914 672,490 269,258 1,459 60 3,095,131 3,011,181 3,713,272 -18.9% 16.
2000 Support Services
2100 Students 17. 797,797 205,719 1,487,667 5,037 0 2,586,818 2,496,220 1,995,912 25.1% 17.
2200 Instructional Staff 18. 0 0 43,341 0 0 45,520 43,341 43,277 0.2% 18.
2300 General Administration 19. 0 0 0 0 0 0 0 0 0.0% 19.
2400 School Administration 20. 0 0 0 0 0 0 0 0 0.0% 20.
2500 Central Services 21. 0 0 0 0 0 0 0 0 0.0% 21.
2600 Operation & Maintenance of Plant 22. 0 0 0 0 0 0 0 0 0.0% 22.
2900 Other 23. 0 0 0 0 0 0 0 0 0.0% 23.
3000 Operation of Noninstructional Services 24. 0 0 0 0 0 0 0 0 0.0% 24.
Subtotal (lines 16-24) 25. 2,865,711 878,209 1,800,266 6,496 60 5,727,469 5,550,742 5,752,461 -3.5% 25.
300 Special Education Disability ESEA, Title VIII
(from Supplement, page 1, line 10) 26. 0 0 0 0 0 0 0 0 0.0% 26.
400 Pupil Transportation 27. 519,050 173,399 183,972 105,297 8 981,754 981,726 1,276,982 -23.1% 27.
510 Desegregation
(from Districtwide Desegregation Expenditures, page 2, line 44) 28. 3,800,914 1,150,241 0 0 0 4,951,155 4,951,155 4,951,155 0.0% 28.
520 Special K-3 Program Override
(from Supplement, page 1, line 20) 29. 0 0 0 0 0 0 0 0 0.0% 29.
530 Dropout Prevention Programs
1000 Classroom Instruction 30. 0 0 0 0 0 0 0 0.0% 30.
2000-3000 Support Serv. & Oper. of Noninstructional Serv. 31. 0 0 0 0 0 0 0 0.0% 31.
Subtotal (lines 30 and 31) 32. 0 0 0 0 0 0 0 0 0.0% 32.
540 Joint Career and Technical Education and Vocational
Education Center (from Supplement, page 1, line 30) 33. 0 0 0 0 0 0 0 0 0.0% 33.
Total Expenditures (lines 15, 25-29, 32, and 33) 34. 25,672,016 7,829,288 4,872,476 2,436,656 49,749 42,951,355 40,860,185 42,520,975 -3.9% 34.
(1) Function code 5000, object code 6820-Judgments Against the District should be used to report actual expenditures for excessive property tax valuation judgments paid in FY 2011 .
ADE/AG 41-202 Rev. 8/11-FY 2011 11/9/2011 10:13 AM Page 2 of 9

4. DISTRICT NAME ISAAC SCHOOL DISTRICT NO. 5 COUNTY MARICOPA CTDS NUMBER 070405000
A. ENROLLMENT OF GIFTED PUPILS BY GRADE (A.R.S. §15-779.02)
Areas of Identification [A.R.S. §15-203(A)(15)] GRADE
K 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL
1. Quantitative Reasoning 0 0 0 1 5 4 11 18 21 0 0 0 0 60 1.
2. Verbal Reasoning 0 0 0 0 0 1 0 0 3 0 0 0 0 4 2.
3. Nonverbal Reasoning 0 2 9 9 12 13 9 13 17 0 0 0 0 84 3.
4. Total Duplicated Enrollment (lines 1-3) 0 2 9 10 17 18 20 31 41 0 0 0 0 148 4.
B. ENROLLMENT OF GIFTED PUPILS BY ETHNICITY
Total Number D. MAINTENANCE AND OPERATION EXPENDITURES FOR GIFTED PUPILS (ELEMENTARY, SECONDARY, AND TOTAL)
Gifted Pupils Actual Expenditures for all Gifted Programs:
1. White, not Hispanic 0 K-8 $ 0
2. Black, not Hispanic 1 9-12 $ 0
3. Hispanic 124 Total $ 0
4. American Indian/Alaskan Native 0
5. Asian or Pacific Islander 3 E. MAINTENANCE AND OPERATION DETAIL BY OBJECT CODE
6. Total Unduplicated Enrollment (lines 1-5) 128 BUDGET ACTUAL
1. Utilities 2,360,034 2,122,369 1.
C. M&O AND SCA FUND SPECIAL EDUCATION PROGRAMS BY TYPE 2. Tuition Out Debt Service 6565 0 0 2.
PROGRAM PROGRAM 3. Audit Services - Nonfederal (1) 6350 35,500 27,500 3.
200 TOTAL 200 TOTAL
BUDGET BUDGET ACTUAL ACTUAL F. MAINTENANCE AND OPERATION EXPENDITURES FOR CAREER LADDER PROGRAM
1. Autism 474,252 474,252 271,913 271,913 1. Actual Expenditures made in FY 2011 $ 0
2. Emotional Disability 383,647 383,647 350,655 350,655 2.
3. Hearing Impairment 161,043 161,043 88,383 88,383 3. G. MAINTENANCE AND OPERATION EXPENDITURES FOR OPTIONAL PERFORMANCE INCENTIVE PROGRAM
4. Other Health Impairments 0 0 0 0 4. Actual Expenditures made in FY 2011 $ 0
5. Specific Learning Disability 1,679,552 1,679,552 1,522,893 1,522,893 5.
6. Mild, Moderate or Severe Mental Retardation 602,318 602,318 581,820 581,820 6. H. MAINTENANCE AND OPERATION EXPENDITURES FOR PERFORMANCE PAY
7. Multiple Disabilities 35,677 35,677 34,606 34,606 7. Actual Expenditures made in FY 2011 $ 0
8. Multiple Disabilities with Severe Sensory Impair. 0 0 0 0 8.
9. Orthopedic Impairment 0 0 0 0 9.
10. Developmental Delay 176,120 176,120 175,465 175,465 10. I. TUITION Tuition Expenditures
11. Preschool Severe Delay 215,630 215,630 307,306 307,306 11.
12. Speech/Language Impairment 1,220,957 1,220,957 1,308,307 1,308,307 12. Operations Capital Debt Total
13. Traumatic Brain Injury 0 0 0 0 13. 1. Type 03 districts-Tuition to Other Arizona Districts
14. Visual Impairment 66,150 66,150 58,343 58,343 14. for high school students only (objects 6561 & 6565) 0 0 0 0 1.
15. Subtotal (lines 1-14) 5,015,346 5,015,346 4,699,691 4,699,691 15. 2. Tuition to Other Arizona Districts not included on line 1
16. Gifted Education 0 0 0 0 16. (object 6561) 0 0 0 2.
17. Remedial Education 0 0 0 0 17. 3. Tuition to Out-of-State Districts (object 6562) 0 0 0 3.
18. ELL Incremental Costs 0 0 0 0 18. 4. Tuition to Private Schools (object 6563) 269,258 0 269,258 4.
19. ELL Compensatory Instruction 712,121 712,121 851,051 851,051 19. 5. Tuition to Ed ServicesCoopsIGAs (object 6564) 0 0 0 5.
20. Vocational and Technological Education 0 0 0 0 20. 6. Tuition Other (object 6569) 0 0 0 6.
21. Career Education 0 0 0 0 21. 7. Total (lines 1-6) 0 0 0 0 7.
22. Total (lines 15-21) 5,727,467 5,727,467 5,550,742 5,550,742 22.
(1) Enter the FY 2011 M&O expenditures related to audits of nonfederal funds on line E.3. Districts may also include
additional federal audit expenditures incurred as a result of ARRA-SFSF monies received on line E.3.
The total federal audit service expenditures made in FY 2011 from all funds were $ 0
ADE/AG 41-202 Rev. 8/11-FY 2011 11/9/2011 10:13 AM Page 3 of 9

5. DISTRICT NAME ISAAC SCHOOL DISTRICT NO. 5 COUNTY MARICOPA CTDS NUMBER 070405000
CLASSROOM SITE FUNDS (011, 012, AND 013) —REVENUES, EXPENDITURES, AND FUND BALANCES
Beginning Purchased Services Total Expenditures % Increase/ Ending
Revenues and Expenditure Function Codes Fund Actual Salaries Employee Benefits 6300, 6400, Supplies Other Interest Decrease in Fund
Budget Actual Prior Year Actual
Balance Revenues 6100 6200 6500 (1) 6600 6850 (2) Actual Balance
Classroom Site Fund 011 - Base Salary
Revenues
CSF Allocation (20%) 1. 327,703 1. (1) For FY 2011, the district received Classroom Site Fund revenue of
Interest Income 2. 250 2. 0 and expended 0 in Fund 010,
Total Revenues (lines 1 and 2) 3. 327,953 3. object code 6590 for Classroom Site Fund pass-through payments to
Expenditures district-sponsored charter schools. This amount is not included in the
100 Regular Education amounts reported for Fund 013.
1000 Classroom Instruction 4. 168,170 30,857 416,076 199,027 338,932 -41.3% 4.
2100 Support Services - Students 5. 0 0 0 0 0 0.0% 5. (2) Include amounts expended for registered warrant expense in Funds 011,
2200 Support Services - Instructional Staff 6. 0 0 0 0 0 0.0% 6. 012, and 013 on lines 16, 32, and 48, respectively.
Program 100 Subtotal (lines 4-6) 7. 168,170 30,857 416,076 199,027 338,932 -41.3% 7.
200 Special Education
1000 Classroom Instruction 8. 0 0 0 0 0 0.0% 8.
2100 Support Services - Students 9. 0 0 0 0 0 0.0% 9.
2200 Support Services - Instructional Staff 10. 0 0 0 0 0 0.0% 10.
Program 200 Subtotal (lines 8-10) 11. 0 0 0 0 0 0.0% 11.
1000 Classroom Instruction 12. 0 0 0 0 52,217 -100.0% 12.
2100 Support Services - Students 13. 0 0 0 0 0 0.0% 13.
2200 Support Services - Instructional Staff 14. 0 0 0 0 0 0.0% 14.
Other Programs Subtotal (lines 12-14) 15. 0 0 0 0 52,217 -100.0% 15.
Total Classroom Site Fund 011 - Base Salary 16. (135,545) 327,953 168,170 30,857 0 416,076 199,027 391,149 -49.1% (6,619) 16.
Classroom Site Fund 012 - Performance Pay
Revenues
CSF Allocation (40%) 17. 655,406 17.
Interest Income 18. 500 18.
Total Revenues (lines 17 and 18) 19. 655,906 19.
Expenditures
100 Regular Education
1000 Classroom Instruction 20. 553,878 94,709 1,411,546 648,587 917,438 -29.3% 20.
2100 Support Services - Students 21. 0 0 0 0 0 0.0% 21.
2200 Support Services - Instructional Staff 22. 0 0 0 0 0 0.0% 22.
Program 100 Subtotal (lines 20-22) 23. 553,878 94,709 1,411,546 648,587 917,438 -29.3% 23.
200 Special Education
1000 Classroom Instruction 24. 0 0 0 0 0 0.0% 24.
2100 Support Services - Students 25. 0 0 0 0 0 0.0% 25.
2200 Support Services - Instructional Staff 26. 0 0 0 0 0 0.0% 26.
Program 200 Subtotal (lines 24-26) 27. 0 0 0 0 0 0.0% 27.
1000 Classroom Instruction 28. 0 0 0 0 0 0.0% 28.
2100 Support Services - Students 29. 0 0 0 0 0 0.0% 29.
2200 Support Services - Instructional Staff 30. 0 0 0 0 0 0.0% 30.
Other Programs Subtotal (lines 28-30) 31. 0 0 0 0 0 0.0% 31.
Total Classroom Site Fund 012 - Performance Pay 32. 340,305 655,906 553,878 94,709 0 1,411,546 648,587 917,438 -29.3% 347,624 32.
Classroom Site Fund 013 - Other
Revenues
CSF Allocation (40%) 33. 655,406 33.
Interest Income 34. 500 34.
Total Revenues (lines 33 and 34) 35. 655,906 35.
Expenditures
100 Regular Education
1000 Classroom Instruction 36. 428,582 78,609 0 0 965,879 507,191 696,167 -27.2% 36.
2100 Support Services - Students 37. 0 0 0 0 0 0 0 0.0% 37.
2200 Support Services - Instructional Staff 38. 0 0 0 0 0 0 0 0.0% 38.
Program 100 Subtotal (lines 36-38) 39. 428,582 78,609 0 0 965,879 507,191 696,167 -27.2% 39.
200 Special Education
1000 Classroom Instruction 40. 0 0 0 0 0 0 0 0.0% 40.
2100 Support Services - Students 41. 0 0 0 0 0 0 0 0.0% 41.
2200 Support Services - Instructional Staff 42. 0 0 0 0 0 0 0 0.0% 42.
Program 200 Subtotal (lines 40-42) 43. 0 0 0 0 0 0 0 0.0% 43.
530 Dropout Prevention Programs
1000 Classroom Instruction 44. 0 0 0 0 0 0 0 0.0% 44.
1000 Classroom Instruction 45. 0 0 0 0 0 0 0 0.0% 45.
2100, 2200 Support Serv. Students & Instructional Staff 46. 0 0 0 0 0 0 0 0.0% 46.
Other Programs Subtotal (lines 45 and 46) 47. 0 0 0 0 0 0 0 0.0% 47.
Total Classroom Site Fund 013 - Other 48. (24,725) 655,906 428,582 78,609 0 0 0 965,879 507,191 696,167 -27.2% 123,990 48.
Total Classroom Site Funds (lines 16, 32, and 48) 49. 180,035 1,639,765 1,150,630 204,175 0 0 0 2,793,501 1,354,805 2,004,754 -32.4% 464,995 49.
ADE/AG 41-202 Rev. X/11-FY 2011 11/9/2011 10:13 AM Page 4 of 9

6. DISTRICT NAME ISAAC SCHOOL DISTRICT NO. 5 COUNTY MARICOPA CTDS NUMBER 070405000
UNRESTRICTED CAPITAL OUTLAY (610) and SOFT CAPITAL ALLOCATION (625) FUNDS—EXPENDITURES
Library Books, All Other All Other Totals %
Textbooks, & Redemption of Object Codes Object Codes Increase/
Expenditures Rentals Instructional Aids Property Principal Interest (UCO & SCA-type (M&O-type Budget Actual Prior Year Actual Decrease
6440 6641-6643 6700 6830 6840, 6850 excluding 6900) excluding 6900) (2) in Actual
Unrestricted Capital Outlay Override (1) 1. 0 0 0 0 0 0 0 0 0 0.0% 1.
Unrestricted Capital Outlay Fund 610
1000 Instruction 2. 0 0 0 0 0 0 18,857 -100.0% 2.
2000 Support Services
2100, 2200 Students and Instructional Staff 3. 0 0 47,338 0 49,500 47,338 3,484 1258.7% 3.
2300, 2400, 2500, 2900 Administration 4. 150,108 586,778 0 0 3,355,761 736,886 461,084 59.8% 4.
2600 Operation & Maintenance of Plant 5. 0 113,329 0 112,300 113,329 26,708 324.3% 5.
2700 Student Transportation 6. 0 4,582 0 145,000 4,582 150,258 -97.0% 6.
3000 Operation of Noninstructional Services 7. 0 13,403 0 50,000 13,403 11,733 14.2% 7.
4000 Facilities Acquisition and Construction 8. 0 385,811 88,360 760,000 474,171 634,786 -25.3% 8.
5000 Debt Service 9. 0 0 0 0 0 0.0% 9.
Total Unrestricted Capital Outlay Fund (lines 2-9) 10. 150,108 0 1,151,241 0 0 88,360 4,472,561 1,389,709 1,306,910 6.3% 10.
Soft Capital Allocation Fund 625
1000 Instruction 11. 0 236,012 178,693 0 0 1,806,613 414,705 421,409 -1.6% 11.
2000 Support Services
2100, 2200 Students and Instructional Staff 12. 0 685,531 0 0 0 818,770 685,531 644,535 6.4% 12.
2300, 2400, 2500, 2900 Administration 13. 0 0 0 0 0 0 0 581,814 -100.0% 13.
2600 Operation & Maintenance of Plant 14. 0 0 0 0 0 0 447,360 -100.0% 14.
2700 Student Transportation 15. 0 0 0 0 0 0 0 0.0% 15.
3000 Operation of Noninstructional Services 16. 0 0 0 0 0 0 0 0.0% 16.
4000 Facilities Acquisition and Construction 17. 0 0 0 0 0 0 85,127 -100.0% 17.
5000 Debt Service 18. 0 0 0 0 0 0.0% 18.
Total Soft Capital Allocation Fund (lines 11-18) 19. 0 921,543 178,693 0 0 0 0 2,625,383 1,100,236 2,180,245 -49.5% 19.
(1) Amounts in the Unrestricted Capital Outlay Override, line 1 above, must also be included in the Unrestricted Capital Outlay Fund (610) individual line items.
(2) Laws 2010, 7th Special Session, Ch. 8, §14, allowed school districts to use soft capital allocation monies for any operating or capital expenditures in FY 2011. Therefore, this column should include any M&O-type expenditures made from the Soft Capital Allocation Fund.
CAPITAL ASSETS AS OF
JUNE 30, 2011
Land and Improvements $9,393,002 1.
Buildings and Improvements $74,041,036 2.
Furniture, Equipment, Vehicles,
and Technology $9,044,287 3.
Construction in Progress $1,986,379 4.
Total $94,464,704 5.
ADE/AG 41-202 Rev. 8/11-FY 2011 11/9/2011 10:13 AM Page 5 of 9

7. DISTRICT NAME ISAAC SCHOOL DISTRICT NO. 5 COUNTY MARICOPA CTDS NUMBER 070405000
CAPITAL FUNDS (630, 690, and 695) —EXPENDITURES
Library Books, Totals
Employee Textbooks, & Redemption Other All Other
Expenditures Salaries Benefits Instructional Aids Property of Principal Interest Object Codes
Budget Actual
6100 6200 6641-6643 6700 6830 6850 (excluding 6900)
Bond Building Fund 630
1000 Instruction 1. 0 0 0 0 1.
2000 Support Services
2100, 2200 Students and Instructional Staff 2. 0 0 0 0 2.
2300, 2400, 2500, 2900 Administration 3. 0 0 0 0 3.
2600 Operation & Maintenance of Plant 4. 0 0 0 0 4.
2700 Student Transportation 5. 0 0 0 0 5.
3000 Operation of Noninstructional Services 6. 0 0 0 0 6.
4000 Facilities Acquisition and Construction 7. 0 0 0 0 0 0 7.
5000 Debt Service 8. 0 0 0 0 8.
Total Bond Building Fund (lines 1-8) 9. 0 0 0 0 0 0 0 0 9.
Building Renewal Fund 690
1000 Instruction 10. 0 0 0 0 10.
2000 Support Services
2100, 2200 Students and Instructional Staff 11. 0 0 0 0 11.
2300, 2400, 2500, 2900 Administration 12. 0 0 0 0 12.
2600 Operation & Maintenance of Plant 13. 0 0 0 0 260,462 0 13.
2700 Student Transportation 14. 0 0 0 0 14.
3000 Operation of Noninstructional Services 15. 0 0 0 0 15.
4000 Facilities Acquisition and Construction 16. 0 0 0 0 0 0 16.
5000 Debt Service 17. 0 0 0 0 17.
Total Building Renewal Fund (lines 10-17) 18. 0 0 0 0 0 0 260,462 0 18.
New School Facilities Fund 695
1000 Instruction 19. 0 0 0 0 0 19.
2000 Support Services
2100, 2200 Students and Instructional Staff 20. 0 0 0 0 0 20.
2300, 2400, 2500, 2900 Administration 21. 0 0 0 0 21.
2600 Operation & Maintenance of Plant 22. 0 0 0 0 22.
2700 Student Transportation 23. 0 0 0 0 23.
3000 Operation of Noninstructional Services 24. 0 0 0 0 24.
4000 Facilities Acquisition and Construction 25. 0 0 0 0 0 0 25.
5000 Debt Service 26. 0 0 0 0 26.
Total New School Facilities Fund (lines 19-26) 27. 0 0 0 0 0 0 0 0 0 27.
ADE/AG 41-202 Rev. 8/11-FY 2011 11/9/2011 10:13 AM Page 6 of 9

8. DISTRICT NAME ISAAC SCHOOL DISTRICT NO. 5 COUNTY MARICOPA CTDS NUMBER 070405000
Capital Funds (630, 690, and 695) BUDGET ACTUAL DEBT SERVICE ADJACENT WAYS
Bond Building Fund 630 FUND 700 FUND 620
Beginning Fund Balance 1. 0 1. BUDGET ACTUAL BUDGET ACTUAL
Revenues 2. 0 2. Beginning Fund Balances 1. 53,452 602,186 1.
Other Financing Sources 3. 0 3.
Total Available (lines 1-3) 4. 0 4. Revenues & Other Sources
Expenditures 1110 Property Taxes 2. 80,578 187,847 2.
Renovation 5. 0 0 5. 1280 Revenue in Lieu of Taxes 3. 0 1,716 3.
New Construction 6. 0 0 6. 1300 Tuition 4. 0 4.
Other 7. 0 0 7. 1400 Transportation Fees 5. 0 5.
Total Expenditures (lines 5-7) 8. 0 0 8. 1500 Investment Income 6. 1,082 7,086 6.
Other Financing Uses 9. 0 0 9. Other Local ______________ 7. 0 0 7.
Ending Fund Balance (line 4 minus lines 8 and 9) 10. 0 10. State ______________ 8. 0 8.
5100 Issuance of Bonds 9. 0 9.
Building Renewal Fund 690 5200 Fund Transfers-In 10. 0 0 10.
Beginning Fund Balance 11. 261,820 11. Total Revenues & Other Sources
Revenues 12. 2,757 12. (lines 2-10) 11. 81,660 196,649 11.
Total Available (lines 11 and 12) 13. 264,577 13. Total Available
Expenditures (lines 1 and 11) 12. 135,112 798,835 12.
Renovation 14. 0 0 14.
Other 15. 260,462 0 15. Expenditures & Other Uses
Total Expenditures (lines 14 and 15) 16. 260,462 0 16. 6830 Redemption of Principal 13. 0 0 13.
Ending Fund Balance (line 13 minus line 16) 17. 264,577 17. 6840-6850 Interest 14. 0 0 14.
6100-6800 Other Expenditures 15. 0 138,649 15.
New School Facilities Fund 695 Total Expenditures (lines 13-15) 16. 0 0 803,901 138,649 16.
Beginning Fund Balance 18. 3,103 18. 6930 Fund Transfers-Out 17. 0 0 17.
Revenues 19. (3,103) 19. 6940 Pymt. to Escrow Agent for Def. of Debt 18. 0 18.
Total Available (lines 18 and 19) 20. 0 20. Total Expenditures & Other Uses
Expenditures (lines 16-18) 19. 0 138,649 19.
New Construction 21. 0 0 21.
Other 22. 0 0 22. Ending Fund Balances
Total Expenditures (lines 21 and 22) 23. 0 0 23. (line 12 minus line 19) 20. 135,112 660,186 20.
Ending Fund Balance (line 20 minus line 23) 24. 0 24.
BUDGET ACTUAL
Funds 630 and 695 Instructional Improvement Fund 020
1. New construction cost per square foot $ 0 Beginning Fund Balance 1. 404,693 1.
2. Land acquisition costs $ 0 Revenues 2. 269,127 2.
Total Available (lines 1 and 2) 3. 673,820 3.
Expenditures
Teacher Compensation Increases 4. 175,000 164,060 4.
Class Size Reduction 5. 0 0 5.
Dropout Prevention Programs 6. 0 0 6.
Instructional Improvement Programs 7. 186,000 0 7.
Total Expenditures (lines 4-7) 8. 361,000 164,060 8.
Ending Fund Balance (line 3 minus line 8) 9. 509,760 9.
ADE/AG 41-202 Rev. 8/11-FY 2011 11/9/2011 10:13 AM Page 7 of 9

9. DISTRICT NAME ISAAC SCHOOL DISTRICT NO. 5 COUNTY MARICOPA CTDS NUMBER 070405000
FEDERAL AND STATE PROJECTS
FUND
TRANSFERS
BEGINNING (OUT) TO ENDING FUND
FUND BALANCE REVENUE INDIRECT COSTS EXPENDITURES BALANCE
FEDERAL PROJECTS ACTUAL ACTUAL ACTUAL BUDGET ACTUAL ACTUAL
100-130 ESEA Title I - Helping Disadvantaged Children 1. 2,193,672 5,026,564 (296,185) 7,649,149 6,032,067 891,984 1.
140-150 ESEA Title II - Prof. Development and Technology 2. (133,304) 752,631 (71,797) 1,179,157 645,956 (98,426) 2.
160 ESEA Title IV - 21st Century Schools 3. (128,871) 575,542 (800) 501,040 448,785 (2,914) 3.
170-180 ESEA Title V - Promote Informed Parent Choice 4. 0 0 0 0 0 0 4.
190 ESEA Title III - Limited English & Immigrant Students 5. (119,764) 549,620 (11,913) 1,372,831 585,451 (167,508) 5.
200 ESEA Title VII - Indian Education 6. 0 0 0 0 0 0 6.
210 ESEA Title VI - Flexibility and Accountability 7. 0 0 0 0 0 0 7.
220 IDEA Part B 8. (606,372) 1,378,318 (15,761) 1,608,662 1,340,620 (584,435) 8.
230 Johnson-O'Malley 9. 0 0 0 0 0 0 9.
240 Workforce Investment Act 10. 0 0 0 0 0 0 10.
250 AEA-Adult Education 11. 0 0 0 0 0 0 11.
260-270 Vocational Education - Basic Grants 12. 0 0 0 0 0 0 12.
280 ESEA Title X - Homeless Education 13. (11,219) 15,219 0 4,124 4,000 0 13.
290 Medicaid Reimbursement 14. 302,241 303,604 0 250,000 266,762 339,083 14.
3___ E-Rate 15. 329,431 709,490 0 275,000 386,064 652,857 15.
3___ Impact Aid 16. 0 0 0 0 0 16.
300-399 Other Federal Projects (exclude E-Rate & Impact Aid) 17. (970) 1,045,370 0 2,299,917 1,085,155 (40,755) 17.
Total Federal Project Funds (lines 1-17) 18. 1,824,844 10,356,358 (396,456) 15,139,880 10,794,860 989,886 18.
STATE PROJECTS
400 Vocational Education 19. 0 0 0 0 0 19.
410 Early Childhood Block Grant 20. 0 259,200 259,200 168,384 90,816 20.
420 Ext. School Yr. - Pupils with Disabilities 21. 0 0 0 0 0 21.
425 Adult Basic Education 22. 0 0 0 0 0 22.
430 Chemical Abuse Prevention Programs 23. 0 0 0 0 0 23.
435 Academic Contests 24. 0 0 0 0 0 24.
445 Dropout Prevention Program (grades 4-12) 25. 0 0 0 0 0 25.
450 Gifted Education 26. 12,243 0 12,243 3,739 8,504 26.
455 Family Literacy Pilot Program 27. 0 0 0 0 0 27.
460 Environmental Special Plate 28. 0 0 0 0 0 28.
465-499 Other State Projects 29. 483 232,361 223,281 223,281 9,563 29.
Total State Project Funds (lines 19-29) 30. 12,726 491,561 494,724 395,404 108,883 30.
Total Federal and State Projects (lines 18 and 30) 31. 1,837,570 10,847,919 (396,456) 15,634,604 11,190,264 1,098,769 31.
ADE/AG 41-202 Rev. 8/11-FY 2011 11/9/2011 10:13 AM Page 8 of 9

10. DISTRICT NAME ISAAC SCHOOL DISTRICT NO. 5 COUNTY MARICOPA CTDS NUMBER 070405000
Certified Teachers Certified Substitutes Contract Teachers
BEGINNING FUND TRANSFERS ENDING FUND F. (Included in Object (Included in Object (Included in Object
FUND BALANCE REVENUE IN (OUT) EXPENDITURES BALANCE Teacher Salaries (All Funds, Function 1000) 6100) 6100) 6300)
OTHER FUNDS ACTUAL ACTUAL ACTUAL BUDGET ACTUAL ACTUAL 1. Regular Education (Programs 100, 280, and 520) $11,346,464 $542,027 $0 1.
050 County, City, and Town Grants 1. 18,620 7,054 0 19,488 13,502 12,172 1. 2. Special Education (Programs 200-250 and 300) $1,828,835 $6,710 $0 2.
060 Full-Day Kindergarten 2. 0 0 0 0 0 2. 3. Vocational Education (Programs 270 and 540) $0 $0 $0 3.
065 Full-Day Kindergarten Capital 3. 0 0 0 0 0 3. 4. Other Programs (Programs 260, 265, 510, and 530) $3,800,914 $0 $0 4.
071 Structured English Immersion (1) 4. 0 0 0 0 0 4. 5. Cocurricular Activities, Athletics, and Other (Program 600) $5,400 $0 $0 5.
072 Compensatory Instruction (1) 5. 179,736 0 179,736 71,736 108,000 5.
500 School Plant (Lease over 1 year) 6. 461,328 4,492 0 460,000 0 465,820 6. Other Items
505 School Plant (Lease 1 year or less) 7. 1,010 10 0 0 0 1,020 7. 6. Textbooks (Function 1000, Object 6640) $$ 482,783 6.
506 School Plant (Sale) 8. 74,575 8,389 0 73,000 0 82,964 8. 7. Number of FTE-Certified Teachers 392 7.
515 Civic Center 9. 171,030 64,549 0 25,000 18,362 217,217 9. 8. Number of FTE-Contract Teachers 0 8.
520 Community School 10. (12,220) 29,835 0 0 0 17,615 10.
525 Auxiliary Operations 11. 3,044 12 0 0 3,056 0 11. G. American Recovery and Reinvestment Act State Fiscal Stabilization Fund, Education ARRA Other
526 Extracurricular Activities Fees Tax Credit 12. 230,677 42,730 0 240,000 53,311 220,096 12. Jobs Fund, and Other ARRA Grants Expenditure Detail ARRA-SFSF Education Jobs ARRA Grants
530 Gifts and Donations 13. 110,664 90,531 0 46,000 58,899 142,296 13. 1. Current expenditures for K-12 instruction (Function 1000, Objects 6100-6600,
535 Career & Tech. Ed. & Voc. Ed. Projects 14. (6) 6 0 0 0 0 14. 6810, 6890) $328,330 $86,205 $296,454 1.
540 Fingerprint 15. 21,131 351 0 10,000 0 21,482 15. 2. Total current expenditures for K-12 (Functions 1000, 2000, 3100, 3200, Objects
545 School Opening 16. 0 0 350,000 0 0 350,000 16. 6100-6600, 6810, 6890) $328,330 $359,314 $980,634 2.
550 Insurance Proceeds 17. 203,279 45,302 0 45,000 36,335 212,246 17. 3. Current expenditures for community services, adult education, and other programs
555 Textbooks 18. 13,361 752 0 0 0 14,113 18. outside of PSD-12 (Programs 700, 800, 900) $0 $0 $0 3.
565 Litigation Recovery 19. 719,617 8,218 0 100,000 0 727,835 19. 4. Property expenditures (Functions 1000-3200, Object 6700) $0 $0 $385,612 4.
570 Indirect Costs 20. 848,287 9,805 696,456 500,000 439,416 1,115,132 20. 5. School construction expenditures (Function 4000, Objects 6100-6900) $0 $0 $721,262 5.
575 Unemployment Insurance 21. (1,155) 517,196 0 250,000 97,331 418,710 21.
580 Teacherage 22. 0 0 0 0 0 0 22.
585 Insurance Refund 23. (407) 407 0 40,000 0 0 23. H. Funds 525 and 526 Expenditure Detail Programs 100-600 Programs 700-900
590 Grants and Gifts to Teachers 24. (4) 4 0 0 0 0 24. Object All Other All
Total
595 Advertisement 25. 9,650 0 0 10,000 0 9,650 25. 6731-37 Object Codes Object Codes
596 Joint Technical Education 26. 0 0 0 0 0 0 26. Fund 525 Auxiliary Operations (excluding 6900) (excluding 6900)
639 Impact Aid Revenue Bond Building 27. 0 0 0 0 0 0 27. 1000 Instruction 1. 0 3,056 0 3,056 1.
640 School Plant-Special Construction 28. 0 0 0 0 0 0 28. 2000 Support Services
650 Gifts and Donations (Capital) 29. 0 0 0 0 0 0 29. 2100 Students 2. 0 0 0 0 2.
660 Condemnation 30. 0 0 0 0 0 0 30. 2200 Instructional Staff 3. 0 0 0 0 3.
665 Energy and Water Savings 31. 0 0 0 0 0 0 31. 2300-2500, 2900 Administration 4. 0 0 0 0 4.
686 Emergency Deficiencies Correction 32. 0 0 0 0 0 0 32. 2600 Operation and Maintenance of Plant 5. 0 0 0 0 5.
691 Building Renewal Grant 33. 0 0 0 0 0 0 33. 2700 Student Transportation 6. 0 0 0 0 6.
720 Impact Aid Revenue Bond Debt Service 34. 0 0 0 0 0 0 34. 3000 Operation of Noninstructional Services
750 Permanent 35. 0 0 0 0 0 0 35. 3100 Food Service Operations 7. 0 0 0 0 7.
850 Student Activities 36. 58,052 79,005 103,364 33,693 36. 3200-3300 Enterprise/Comm. Services 8. 0 0 0 0 8.
9__ Self-Insurance 37. 0 0 0 0 0 0 37. 3400 Bookstore Operations 9. 0 0 0 0 9.
955 Intergovernmental Agreements 38. 80,666 139,016 0 0 66,757 152,925 38. 4000 Facilities Acquisition & Construction 10. 0 0 0 0 10.
9__ OPEB 39. 0 0 0 0 0 0 39. 5000 Debt Service 11. 0 0 0 0 11.
Other ________________ 40. 160,077 1,563 0 0 161,640 0 40. Total (lines 1-11) 12. 0 3,056 0 3,056 12.
Fund 526 Extracurricular Activities Fees
A. 1. Bonds Outstanding, June 30, 2011 $0 D. Does the district wish to have indirect cost rates calculated for use in federally 1000 Instruction 13. 0 53,311 0 53,311 13.
2. FY 2011 Assessed Valuations and Tax Rates funded programs? Yes 2000 Support Services
a. Primary $ 205,031,083.0000 Tax Rate 4.3155 If YES, the following information must be completed to qualify for approved Indirect Cost Rates for FY 2100 Students 14. 0 0 0 0 14.
b. Secondary $ 224,071,124.0000 Tax Rate 2.2606 2013. 2200 Instructional Staff 15. 0 0 0 0 15.
3. Number of Schools 13 2300-2500, 2900 Administration 16. 0 0 0 0 16.
4. Actual Days in Session 180 MAINTENANCE AND OPERATION FUND (Do not include costs related to transportation for the following 2600 Operation and Maintenance of Plant 17. 0 0 0 0 17.
5. Area of School District (Square Miles) 6 items.) Refer to USFR Chart of Accounts §III for descriptions of the following function and object codes: 2700 Student Transportation 18. 0 0 0 0 18.
(Report this WHETHER OR NOT district changed boundaries in FY 2011) a. Total Central Services Expenditures (Function 2500) $2,842,255 3000 Operation of Noninstructional Services
b. Total Operation and Maintenance of Plant Expenditures (Function 2600) $7,032,514 3100 Food Service Operations 19. 0 0 0 0 19.
B. County Approved Liabilities incurred in excess of Unrestricted c. Total Communications Expenditures (Object Code 6530) $592,288 3200-3300 Enterprise/Comm. Services 20. 0 0 0 0 20.
district budget (A.R.S. §15-907) M&O Capital Outlay d. Total Tuition Expenditures (Object Code 6560) $269,258 3400 Bookstore Operations 21. 0 0 0 0 21.
1. Destruction or damage 0 0 1. Total (lines 13-21) 22. 0 53,311 0 53,311 22.
2. Excessive/unexpected legal expenses 0 0 2. CAPITAL EXPENDITURES
3. Mitigation or removal of health or safety hazard 0 0 3. a. Federal and State Projects (Funds 100-499) $1,709,388
b. Food Service (Fund 510) $0
C. Current Expenditures by Category
1. Classroom Instruction excl. Supplies (Function 1000, except line 2 amount) $27,332,695 OTHER
2. Classroom Supplies (Function 1000, Object Code 6600) $1,059,904 Total unused sick and vacation leave included in severance pay (All funds) $0 (1) Actual Revenues and Actual Expenditures should agree with Supplement, page 3, Fund 071—Line 13 and Fund 072—Line 26.
3. Administration (Functions 2300, 2400, 2500, & 2900) $7,083,355
4. Support Services—Students (Function 2100) $4,742,231 E. Total salaries and benefits expenditures related to an agreement with Department
5. All Other Support Services & Operations (Functions 2200, 2600, 2700, of Labor to settle a decision based on the Fair Labor Standards Act $0
3100, & 3400) $16,997,542
6. Total Current Expenditures $57,215,727
ADE/AG 41-202 Rev. 8/11-FY 2011 11/9/2011 10:13 AM Page 9 of 9

11. SUMMARY OF SCHOOL DISTRICT ANNUAL FINANCIAL REPORT CTDS NUMBER 070405000
I certify that the Annual Financial Report of ISAAC SCHOOL DISTRICT NO. 5, MARICOPA 1. Average Daily Membership 2010 2011
County for fiscal year 2011 was approved by the Governing Board on 10/06/2011, and (ADM): Attending 7,283.950 6,921.994
that the complete Annual Financial Report may be reviewed by contacting Kevin Price at the Resident 7,266.410 6,904.548
District Office, telephone 602-455-6710, during normal business hours.
Primary Secondary
2. 2011 Tax Rates: 4.3155 2.2606
ADE/AG 41-202S Rev. 8/11-FY 2011 President of the Governing Board
Beginning Other Financing Expenditures Ending
Fund/Program Fund Balance Actual Revenues Sources (Uses) Budget Actual Fund Balance
Regular Education 31,290,977 29,376,562
Special Education 5,727,469 5,550,742
Spec. Ed., ESEA, Title VIII 0 0
Pupil Transportation 981,754 981,726
Desegregation 4,951,155 4,951,155
Special K-3 Program Override 0 0
Dropout Prevention Programs 0 0
Joint Career & Tech. Ed. & Voc. Ed. Center 0 0
Maintenance and Operation Total 3,293,921 40,547,622 (350,000) 42,951,355 40,860,185 2,631,358
Classroom Site Funds 180,035 1,639,765 2,793,501 1,354,805 464,995
Instructional Improvement 404,693 269,127 361,000 164,060 509,760
Unrestricted Capital Outlay 5,712,209 1,418,262 0 4,472,561 1,389,709 5,740,762
Soft Capital Allocation 6,243,866 1,395,872 0 2,625,383 1,100,236 6,539,502
Adjacent Ways 602,186 196,649 0 803,901 138,649 660,186
Bond Building 0 0 0 0 0 0
Other Capital Funds 0 0 0 0 0 0
Building Renewal 261,820 2,757 260,462 0 264,577
New School Facilities 3,103 (3,103) 0 0 0
Federal Projects 1,824,844 10,356,358 (396,456) 15,139,880 10,794,860 989,886
State Projects 12,726 491,561 494,724 395,404 108,883
County, City, and Town Grants 18,620 7,054 0 19,488 13,502 12,172
Full-Day Kindergarten 0 0 0 0 0
Full-Day Kindergarten Capital 0 0 0 0 0
Structured English Immersion 0 0 0 0 0
Compensatory Instruction 179,736 0 179,736 71,736 108,000
School Plant Funds 536,913 12,891 0 533,000 0 549,804
Food Service 1,101,674 4,349,623 (300,000) 668,693 3,890,929 1,260,368
Civic Center 171,030 64,549 0 25,000 18,362 217,217
Community School (12,220) 29,835 0 0 0 17,615
Auxiliary Operations 3,044 12 0 0 3,056 0
Extracurricular Activities Fees 230,677 42,730 0 240,000 53,311 220,096
Gifts and Donations 110,664 90,531 0 46,000 58,899 142,296
Career & Tech. Ed. & Voc. Ed. Projects (6) 6 0 0 0 0
Fingerprint 21,131 351 0 10,000 0 21,482
School Opening 0 0 350,000 0 0 350,000
Insurance Proceeds 203,279 45,302 0 45,000 36,335 212,246
Textbooks 13,361 752 0 0 0 14,113
Litigation Recovery 719,617 8,218 0 100,000 0 727,835
Indirect Costs 848,287 9,805 696,456 500,000 439,416 1,115,132
Unemployment Insurance (1,155) 517,196 0 250,000 97,331 418,710
Teacherage 0 0 0 0 0 0
Insurance Refund (407) 407 0 40,000 0 0
Grants and Gifts to Teachers (4) 4 0 0 0 0
Advertisement 9,650 0 0 10,000 0 9,650
Joint Technical Education 0 0 0 0 0 0
Impact Aid Revenue Bond Building 0 0 0 0 0 0
Debt Service 53,452 81,660 0 0 0 135,112
Emergency Deficiencies Correction 0 0 0 0 0 0
Building Renewal Grant 0 0 0 0 0 0
Impact Aid Rev. Bond Debt Service 0 0 0 0 0 0
Permanent 0 0 0 0 0 0
Student Activities 58,052 79,005 103,364 33,693
Self-Insurance 0 0 0 0 0 0
Intergovernmental Agreements 80,666 139,016 0 0 66,757 152,925
OPEB 0 0 0 0 0 0
Other Funds 160,077 1,563 0 0 161,640 0
11/9/2011 10:13 AM Page 1 of 1

12. DISTRICT NAME ISAAC SCHOOL DISTRICT NO. 5 COUNTY MARICOPA CTDS NUMBER 070405000
FY 2011
STATE OF ARIZONA
SUPPLEMENT TO
SCHOOL DISTRICT ANNUAL FINANCIAL REPORT
FOR DISTRICTS THAT INCURRED EXPENDITURES FOR
SPECIAL EDUCATION DISABILITY ESEA, TITLE VIII
SPECIAL K-3 PROGRAM OVERRIDE [A.R.S. §15-903(D) and Laws 2010, Ch. 179, §4]
JOINT CAREER AND TECHNICAL EDUCATION AND VOCATIONAL EDUCATION CENTER
(A.R.S. §15-910.01)
ENGLISH LANGUAGE LEARNERS (A.R.S. §§15-756.04 and 15-756.11)
STATE FISCAL STABILIZATION FUND (Laws 2010, 7th Special Session, Ch. 1, §145)
ADE/AG 41-202A Rev. 8/11-FY 2011 11/9/2011 10:13 AM

13. DISTRICT NAME ISAAC SCHOOL DISTRICT NO. 5 COUNTY MARICOPA CTDS NUMBER 070405000
MAINTENANCE AND OPERATION FUND (001) EXPENDITURES FOR SPECIAL EDUCATION DISABILITY ESEA, TITLE VIII (PROGRAM 300); SPECIAL K-3 PROGRAM OVERRIDE (PROGRAM 520); AND JOINT
CAREER AND TECHNICAL EDUCATION AND VOCATIONAL EDUCATION CENTER (PROGRAM 540)
Totals
Employee Purchased Debt Service
Expenditures Salaries Benefits Services Supplies and Miscellaneous Budget Actual
6100 6200 6300, 6400, 6500 6600 6800
300 Special Education Disability ESEA, Title VIII
1000 Classroom Instruction 1. 0 0 0 0 0 0 0 1.
2000 Support Services
2100 Students 2. 0 0 0 0 0 0 0 2.
2200 Instructional Staff 3. 0 0 0 0 0 0 0 3.
2300 General Administration 4. 0 0 0 0 0 0 0 4.
2400 School Administration 5. 0 0 0 0 0 0 0 5.
2500 Central Services 6. 0 0 0 0 0 0 0 6.
2600 Operation & Maintenance of Plant 7. 0 0 0 0 0 0 0 7.
2900 Other 8. 0 0 0 0 0 0 0 8.
3000 Operation of Noninstructional Services 9. 0 0 0 0 0 0 0 9.
Total (lines 1-9) (must agree with the AFR page 2, line 26) 10. 0 0 0 0 0 0 0 10.
520 Special K-3 Program Override
1000 Classroom Instruction 11. 0 0 0 0 0 0 0 11.
2000 Support Services
2100 Students 12. 0 0 0 0 0 0 0 12.
2200 Instructional Staff 13. 0 0 0 0 0 0 0 13.
2300 General Administration 14. 0 0 0 0 0 0 0 14.
2400 School Administration 15. 0 0 0 0 0 0 0 15.
2500 Central Services 16. 0 0 0 0 0 0 0 16.
2600 Operation & Maintenance of Plant 17. 0 0 0 0 0 0 0 17.
2900 Other 18. 0 0 0 0 0 0 0 18.
3000 Operation of Noninstructional Services 19. 0 0 0 0 0 0 0 19.
Total (lines 11-19) (must agree with the AFR page 2, line 29) 20. 0 0 0 0 0 0 0 20.
540 Joint Career and Technical Ed. and Vocational Ed. Center
1000 Classroom Instruction 21. 0 0 0 0 0 0 0 21.
2000 Support Services
2100 Students 22. 0 0 0 0 0 0 0 22.
2200 Instructional Staff 23. 0 0 0 0 0 0 0 23.
2300 General Administration 24. 0 0 0 0 0 0 0 24.
2400 School Administration 25. 0 0 0 0 0 0 0 25.
2500 Central Services 26. 0 0 0 0 0 0 0 26.
2600 Operation & Maintenance of Plant 27. 0 0 0 0 0 0 0 27.
2900 Other 28. 0 0 0 0 0 0 0 28.
3000 Operation of Noninstructional Services 29. 0 0 0 0 0 0 0 29.
Total (lines 21-29) (must agree with the AFR page 2, line 33) 30. 0 0 0 0 0 0 0 30.
ADE/AG 41-202A Rev. 8/11-FY 2011 11/9/2011 10:13 AM Page 1 of 4

14. DISTRICT NAME ISAAC SCHOOL DISTRICT NO. 5 COUNTY MARICOPA CTDS NUMBER 070405000
UNRESTRICTED CAPITAL OUTLAY FUND (610) EXPENDITURES FOR
SPECIAL EDUCATION DISABILITY ESEA, TITLE VIII (PROGRAM 300); SPECIAL K-3 PROGRAM OVERRIDE (PROGRAM 520); AND
JOINT CAREER AND TECHNICAL EDUCATION AND VOCATIONAL EDUCATION CENTER (PROGRAM 540)
Totals
Library Books,
Textbooks, & Redemption All Other
Budget Actual
Expenditures Rentals Instructional Aids Property of Principal Interest Object Codes
6440 6641-6643 6700 6830 6840, 6850 (excluding 6900)
300 Special Education Disability ESEA, Title VIII
1000 Classroom Instruction 1. 0 0 0 0 0 0 1.
2000 Support Services 2. 0 0 0 0 0 0 2.
3000 Operation of Noninstructional Services 3. 0 0 0 0 0 3.
4000 Facilities Acquisition and Construction 4. 0 0 0 0 0 4.
5000 Debt Service 5. 0 0 0 0 5.
Subtotal (lines 1-5) 6. 0 0 0 0 0 0 0 0 6.
520 Special K-3 Program Override
1000 Classroom Instruction 7. 0 0 0 0 0 0 7.
2000 Support Services 8. 0 0 0 0 0 0 8.
3000 Operation of Noninstructional Services 9. 0 0 0 0 0 9.
4000 Facilities Acquisition and Construction 10. 0 0 0 0 0 10.
5000 Debt Service 11. 0 0 0 0 11.
Subtotal (lines 7-11) 12. 0 0 0 0 0 0 0 0 12.
540 Joint Career & Technical Ed. & Vocational Ed. Center
1000 Classroom Instruction 13. 0 0 0 0 0 0 13.
2000 Support Services 14. 0 0 0 0 0 0 14.
3000 Operation of Noninstructional Services 15. 0 0 0 0 0 15.
4000 Facilities Acquisition and Construction 16. 0 0 0 0 0 16.
5000 Debt Service 17. 0 0 0 0 17.
Subtotal (lines 13-17) 18. 0 0 0 0 0 0 0 0 18.
TOTAL EXPENDITURES
(lines 6, 12, and 18) 19. 0 0 0 0 0 0 0 0 19.
ADE/AG 41-202A Rev. 8/11-FY 2011 11/9/2011 10:13 AM Page 2 of 4

15. DISTRICT NAME ISAAC SCHOOL DISTRICT NO. 5 COUNTY MARICOPA CTDS NUMBER 070405000
ENGLISH LANGUAGE LEARNERS
STRUCTURED ENGLISH IMMERSION FUND (071) AND COMPENSATORY INSTRUCTION FUND (072)—REVENUES, EXPENDITURES, AND FUND BALANCE
Purchased Total Expenditures
Beginning Employee Services Debt Service Ending
Revenue Object Codes/Expenditure Function Codes Fund Actual Salaries Benefits 6300, 6400, Supplies Property and Miscellaneous Budget Actual Fund
Balance Revenues 6100 6200 6500 6600 6700 6800 Balance
Structured English Immersion Fund 071
Revenues
3200 Restricted Revenue from State Sources 1. 0 1.
1500 Investment Income 2. 0 2.
Total Revenues (lines 1 and 2) 3. 0 3.
Expenditures
1000 Classroom Instruction 4. 0 0 0 0 0 0 0 0 4.
2000 Support Services
2100 Students 5. 0 0 0 0 0 0 0 0 5.
2200 Instructional Staff 6. 0 0 0 0 0 0 0 0 6.
2300 General Administration 7. 0 0 0 0 0 0 0 0 7.
2400 School Administration 8. 0 0 0 0 0 0 0 0 8.
2500 Central Services 9. 0 0 0 0 0 0 0 0 9.
2600 Operation & Maintenance of Plant 10. 0 0 0 0 0 0 0 0 10.
2700 Student Transportation 11. 0 0 0 0 0 0 0 0 11.
2900 Other 12. 0 0 0 0 0 0 0 0 12.
Total (must agree with the AFR page 9, line 4) 13. 0 0 0 0 0 0 0 0 0 0 0 13.
Compensatory Instruction Fund 072
Revenues
3200 Restricted Revenue from State Sources 14. 0 14
1500 Investment Income 15. 0 15.
Total Revenues (lines 14 and 15) 16. 0 16.
Expenditures
1000 Classroom Instruction 17. 56,498 9,641 0 5,597 0 0 179,736 71,736 17.
2000 Support Services
2100 Students 18. 0 0 0 0 0 0 0 0 18.
2200 Instructional Staff 19. 0 0 0 0 0 0 0 0 19.
2300 General Administration 20. 0 0 0 0 0 0 0 0 20.
2400 School Administration 21. 0 0 0 0 0 0 0 0 21.
2500 Central Services 22. 0 0 0 0 0 0 0 0 22.
2600 Operation & Maintenance of Plant 23. 0 0 0 0 0 0 0 0 23.
2700 Student Transportation 24. 0 0 0 0 0 0 0 0 24.
2900 Other 25. 0 0 0 0 0 0 0 0 25.
Total (must agree with the AFR page 9, line 5) 26. 179,736 0 56,498 9,641 0 5,597 0 0 179,736 71,736 108,000 26.
ADE/AG 41-202A Rev. 8/11-FY 2011 11/9/2011 10:13 AM Page 3 of 4

16. DISTRICT NAME ISAAC SCHOOL DISTRICT NO. 5 COUNTY MARICOPA CTDS NUMBER 070405000
STATE FISCAL STABILIZATION FUND MONIES EXPENDED IN:
MAINTENANCE AND OPERATION FUND (001); JOINT TECHNICAL EDUCATION FUND (596); UNRESTRICTED CAPITAL OUTLAY FUND (610); AND SOFT CAPITAL ALLOCATION FUND (625)
Purchased Totals
Employee Services Debt Service
State Fiscal Stabilization Fund Monies Expended in M&O Fund 001 and JTE Fund 596
Salaries Benefits 6300, 6400, Supplies and Miscellaneous Budget Actual
6100 6200 6500 6600 6800
M&O Expenditures-SFSF
199 Regular Education-SFSF 1. 260,579 67,751 0 0 0 0 328,330 1.
261 English Language Learners Incremental Costs-SFSF 2. 0 0 0 0 0 0 0 2.
266 English Language Learners Compensatory Instruction-SFSF 3. 0 0 0 0 0 0 0 3.
271 Vocational and Technological Education-SFSF 4. 0 0 0 0 0 0 0 4.
281-299 Special Education Other-SFSF (disability and other categories) 5. 0 0 0 0 0 0 0 5.
439, 479, 499 Pupil Transportation-SFSF 6. 0 0 0 0 0 0 0 6.
699 Other Instructional Programs-SFSF 7. 0 0 0 0 0 0 0 7.
Total (lines 1-7) (Also include in AFR page 2, lines 1-14, 16-24 and 27) 8. 260,579 67,751 0 0 0 0 328,330 8.
JTE Expenditures-SFSF
271 Vocational and Technological Education-SFSF 9. 0 0 0 0 0 0 0 9.
Library Books, Totals
State Fiscal Stabilization Fund Monies Expended in UCO Fund 610, SCA Fund 625, and Textbooks, & Redemption of All Other
JTE Fund 596 Rentals Instructional Aids Property Principal Interest Object Codes Budget Actual
6440 6641-6643 6700 6830 6840, 6850 (excluding 6900)
UCO Expenditures-SFSF
199 Regular Education-SFSF 10. 0 0 0 0 0 0 0 10.
261 English Language Learners Incremental Costs-SFSF 11. 0 0 0 0 0 11.
266 English Language Learners Compensatory Instruction-SFSF 12. 0 0 0 0 0 12.
271 Vocational and Technological Education-SFSF 13. 0 0 0 0 0 13.
281-299 Special Education Other-SFSF (disability and other categories) 14. 0 0 0 0 0 14.
439, 479, 499 Pupil Transportation-SFSF 15. 0 0 0 0 0 15.
699 Other Instructional Programs-SFSF 16. 0 0 0 0 16.
Total (lines 10-16) (Also include in AFR page 5, lines 2-9) 17. 0 0 0 0 0 0 0 0 17.
SCA Expenditures-SFSF
199 Regular Education-SFSF 18. 0 0 0 0 0 0 0 18.
261 English Language Learners Incremental Costs-SFSF 19. 0 0 0 0 0 19.
266 English Language Learners Compensatory Instruction-SFSF 20. 0 0 0 0 0 20.
271 Vocational and Technological Education-SFSF 21. 0 0 0 0 0 21.
281-299 Special Education Other-SFSF (disability and other categories) 22. 0 0 0 0 0 22.
439, 479, 499 Pupil Transportation-SFSF 23. 0 0 0 0 0 23.
699 Other Instructional Programs-SFSF 24. 0 0 0 0 24.
Total (lines 18-24) (Also include in AFR page 5, lines 11-18) 25. 0 0 0 0 0 0 0 0 25.
JTE Expenditures-SFSF
271 Vocational and Technological Education-SFSF 26. 0 0 0 0 0 0 0 26.
ADE/AG 41-202A Rev. 8/11-FY 2011 11/9/201110:13 AM Page 4 of 4

17. Instructions
Page Reference
General
1 Line 1
1 Footnote 1
1 Lines 5 through 10

18. Instructions
Page Reference
1 Lines 25 and 26
1 Line 29
1 Line 31
2 General
2 Line 10
2 Lines 13 and 14
3 Enrollment of
Gifted Pupils
3 Special Ed. by
Type Allocation
(Section C)
3 Program 200 and
Total Columns
(Section C)
3 Soft Capital
Allocation Used
for Special Ed.
(Section C)
3 M&O Detail by
Obj. Code (Section
E)
3 Section E, line 1
3 Section E, line 3
3 Sections G and H

19. Instructions
Page Reference
3 Section I
3 Section I, line 1
3 Section I, lines 2-6
4 General
5 UCO Override
5 UCO Fund
Expenditures
Lines 2-9
5 SCA Fund
Expenditures
Lines 11-18
5 Capital Assets,
Lines 1-3
5 Capital Assets,
Line 4
7 Capital Funds
(630, 690, and
695)
Renovation & New
Construction
7 New Construction
Cost Per Square
Foot

20. Instructions
Page Reference
7 Debt Service &
Adjacent Ways
Expenditures
Lines 13 and 14
6830, 6840-6850
7 Debt Service &
Adjacent Ways
Expenditures
Line 15
6100-6800
7 Debt Service
Expenditures
Line 18
6940
8 Fund Transfers
(Out) to Indirect
Costs
8 Federal Projects
ARRA Grants (non-
SFSF)
8 E-Rate and Impact
Aid Funds
8 Other Federal
Projects
Line 17
9 General
9 Other Funds
Line 38
9 Section B—
Liabilities in
Excess of the
Budget

21. Instructions
Page Reference
9 Section C—
Current
Expenditures by
Category
9 Section F—
Teacher Salaries
Lines 1-5
9 Section F—Line 6,
Textbooks
9 Section G—
ARRA-SFSF,
Education Jobs
and Other Grant
Expenditures
9 ARRA-SFSF
9 ARRA
Education Jobs
and Other Grants
9 Section H—
Funds 525 and 526
Summary General

22. Instructions
Page Reference
Summary ADM
Summary Other Capital
Funds
Summary Federal Projects
Summary State Projects
Summary School Plant
Summary Gifts and
Donations
Supplement Program 520
Page 1 Special K-3
Program Overrides
Only
Supplement Program 540
Page 1
Supplement General
Page 2
Supplement Program 540
Page 2
Supplement General
Page 4
Supplement JTED - SFSF
Page 4 Expenditures

23. Instructions
Page Reference

24. Instructions
These instructions are provided to help school districts prepare the annual financial report (AFR).
Within the forms, blue font indicates that an instruction is linked to that specific line. An
instructions button has also been provided that links to any general instructions or to the first
instruction for a page. To navigate back to the forms, press the Alt and back arrow keys.
Budget amounts should be taken from the district’s most recently revised, adopted FY 2011
expenditure budget, which has been submitted to ADE.
All budget and actual amounts reported throughout the AFR should be rounded to the
nearest dollar.
Revenues must include cash receipts through June 30, 2011, and accrued revenues received during
the 60-day period following fiscal year-end. Examples of accrued revenues are:
1) federal reimbursements for meals served in FY 2011;
2) property taxes collected during the 60-day period for levies of prior fiscal years;
3) tuition received during the 60-day period for students attending the district during FY 2011;
4) FY 2011 CSF revenues received during the 60-day period;
5) September and November 2010, and March and April (partial) 2011 state aid apportionment
payments made in FY 2012, pursuant to Laws 2010, 7th Special Session, Ch. 1, §130.
Expenditures must include cash disbursements through June 30, 2011, and payments made after
fiscal year-end, but prior to August 29, 2011, for goods and services received on or before
June 30, 2011.
All revenues, expenditures, and fund balances presented on the AFR must agree with the district’s
final accounting records for the year ended June 30, 2011. Districts must reconcile their accounting
records to those maintained by the CSS before completing the AFR. (Districts in the accounting
responsibility program must reconcile to the County Treasurer before completing the AFR.)
Accrued revenues and expenditures at June 30, 2011, not recorded by the CSS should be identified
as reconciling items on the reconciliation and must be included in the revenues and expenditures
reported in the AFR.
The beginning fund balances at July 1, 2010, should be the ending balances reported on the AFR
for FY 2010, if the ending balances were reported correctly, or the district may compute them as
follows:
Cash, prepaid, and inventory balances (object codes 0100, 0150, and 0160) at 6/30/10.
Plus: Accrued revenues as of 6/30/10, received during the 60-day period following 6/30/10.
Less: Payments made during the 60-day period following 6/30/10, for goods and services received
on or before 6/30/10, but not paid for by that date.
The beginning and ending fund balances for the Maintenance and Operation (M&O) Fund should
include the amount of the M&O Fund revolving account cash balance on hand at July 1, 2010, and
June 30, 2011, respectively. The revolving account balances should also be recorded in the spaces
provided in footnote (1).
Districts should not include tuition revenue in the Soft Capital Allocation Fund as it will not be
included in ADE’s budget calculations. Additionally, districts charging tuition for full-day
kindergarten or preschool programs should not record such revenues in the M&O, UCO, or SCA
funds. These tuition revenues should be recorded in the Community School Fund (520) on page 9
of the AFR.

25. Instructions
The amounts reported in the actual column (from the district’s accounting records) should be
compared to the total state equalization assistance and total additional state aid amounts shown on
the June 27, 2011, ADE report, APOR 64-1.
Do not include Federal Impact Aid and American Recovery and Reinvestment Act (ARRA)
revenues received [Grants, State Fiscal Stabilization Fund (SFSF), and Education Jobs Fund] on
this line. ARRA-Grants and ARRA-Education Jobs revenues should be reported in the applicable
funds/fund groups on page 8.
ARRA-SFSF revenues should be included on this line.
Amounts entered on lines 1-14, 16-24, and 27 must include ARRA-SFSF expenditures made from
the M&O Fund as reported on the Supplement, Page 4.
Use this line to report amounts paid in FY 2011 for an excessive property tax valuation judgment
per A.R.S. §42-16213 and refunded per A.R.S. §42-16214. In FY 2012 and thereafter, such
amounts should be reported in function code 2300-General Administration in accordance with a
change in the federal account classification.
Program 630 and Programs 700, 800, 900 budget amounts were reported in total on the
expenditure budget; however, they should be presented separately for AFR purposes.
The total unduplicated enrollment reported in Section B cannot be greater than the total duplicated
enrollment reported in Section A.
The actual amounts allocated to individual programs should be calculated by the same method
used to allocate individual program costs to the budget. Documentation supporting the cost
allocation method should be retained at the district and should include the reasoning behind the
allocation, a list of the programs, the number of teachers and students by program, and all
computation work sheets.
Districts should record program 200 actual expenditures in the “Program 200 Actual” column and
programs 200 and 300 actual expenditures should be recorded in the “Total Actual” column. For
districts that do not record any M&O expenditures in program 300, both columns will contain the
same amounts.
In accordance with Laws 2010, 7th Special Session, Ch. 8, §14, school districts were allowed to
use soft capital allocation monies for any operating or capital expenditures in FY 2011. Therefore,
any soft capital allocation monies spent for special education should be included in the “Program
200 Actual” and “Total Actual” columns to assist ADE in the maintenance of effort calculations
for all special education expenditures. Districts should not include expenditures for capital items
for special education purposes in this table. Note: The budget columns only include M&O
expenditures as districts are not required to budget SCA expenditures to the program level.
Obtain total budget amounts from the FY 2011 latest revised adopted budget, page 2, M&O Detail
by Object Code section, line 9. Budget and actual expenditures must also be included in the M&O
Fund expenditures on page 2 of this report.
Include expenditures for object codes 6411, 6421, 6531, 6621-6625.
Amounts reported must be amounts actually expended in FY 2011. Do not include the costs of
consulting or other services paid to audit firms (e.g., application fees paid for submission of
district’s Comprehensive Annual Financial Report to ASBO and GFOA for certification) in
the nonfederal or federal audit services actual expenditures.
Do not report expenditures for the Performance Pay Component of the Classroom Site Fund or the
Instructional Improvement Fund on this line.