This report has been prepared to provide school administrators and management teams with information that will aid them in areas of financial planning for Ventura County school districts. We also hope this information will prove of benefit to governing board members, educators, and other interested parties.

The data contained in this report was compiled from various State, County, and District reports. By studying these reports from year to year, it is possible to determine trends in financial activities that have developed over a period of time and to project future trends. However, while we believe the comparative data can be used as a component in the decision making processes of school district management, erroneous conclusions may be drawn unless one is willing to look beyond the data presented to identify other significant variables influencing the report. Questions regarding financial data for a district should be referred to the superintendent or chief business official of that district.