2017-2018 Annual Report September 12, 2018

www.cusd.com • 559-327-9000 • 1450 Herndon Avenue, Clovis, CA 93611

	

TABLE OF CONTENTS

Introduction………………………………………………………………………………………………………..	1

General Fund Annual Report…………………………………………………………………………………                2-30 Narrative………………………………………………………………………………………………………                  2-9 Projected Fund Balance……………………………………………………………………………………….                     9 Multi-Year Projection…………………………………………………………………………………………                   10 Revenue……………………………………………………………………………………………………….              11-17 Expenditures…………………………………………………………………………………………………..             18-30

Charter School Fund……………………………………………………………………………………………....	31-44 Narrative………………………………………………………………………………………………………	31-35 Revenue……………………………………………………………………………………………………….	36-38 Expenditures…………………………………………………………………………………………………..	39-44

Adult Education…………………………………………………………………………………………………...	45-58 Narrative………………………………………………………………………………………………………	45-49 Revenue……………………………………………………………………………………………………….	50-51 Expenditures…………………………………………………………………………………………………..	52-58

Child Development………………………………………………………………………………………………..	59-71 Narrative………………………………………………………………………………………………………	59-62 Revenue……………………………………………………………………………………………………….	63-64 Expenditures…………………………………………………………………………………………………..	65-71

Cafeteria…………………………………………………………………………………………………………...	72-82 Narrative………………………………………………………………………………………………………	72-76 Revenue……………………………………………………………………………………………………….                   77 Expenditures…………………………………………………………………………………………………..	78-82

Other Funds……………………………………………………………………………………………………….	83-122

-i-

CLOVIS UNIFIED SCHOOL DISTRICT

1450 Herndon Avenue • Clovis, California 93611-0599 • (559) 327-9000 • FAX (559) 327-9109

Eimear O’Farrell, Ed.D.	District Superintendent

Introduction

For the past twenty-five (25) fiscal years, quarterly financial reports have been prepared by the Administration for review by the Board which reflects updated financial data relative to the General Fund and other District funds.	The quarterly reports consist of First Interim, Second Interim, and Third Quarter. The First and Second Interim reports are prepared based on budget and actuals as of October 31 and January 31 of each fiscal year, respectively as required by Education Code Section 46704.33.	The Third Quarter and Annual Financial Reports are prepared on a year to date basis as of March 31 and June 30, respectively. The Annual Financial Report (Fourth Quarter) is prepared for review by the Board prior to the completion of the audited financial statements.

During the 2017-18 fiscal year, the Board has utilized the "single step" budget calendar in meeting its legal requirements regarding the adoption of the annual operating budget. The District's budget was adopted by the Board at its June 14, 2017 meeting.

This Annual Report will provide the reader with a summary of adjustments made to major object classifications	of	revenue	and	expenditure categories for all District funds since the Adopted Budget was approved by the Board.

Separate financial reports have been prepared for the General Fund, Charter School Fund, Adult Education Fund, Child Development Fund and the Cafeteria Fund which compares the Third Quarter budget as approved by the Governing Board, with the Unaudited Actuals revenues and expenditures for the 2017-18 fiscal year. In addition, the financial reports for these funds are preceded by a narrative, which briefly summarizes major differences between budgets for revenue and expenditure categories. The section titled “All Other Funds” of the District is included for a more comprehensive view of all District funds but does not include a narrative. The format for this report is similar to the Adopted Budget for easier reading and data comprehension.

1

GENERAL FUND

Summary Revisions to General Fund Budget

The following narrative will summarize the major revenue and expenditure categories for the General Fund.

I. 2017-18 REVENUES

A.	Local Control Funding Formula (LCFF) Revenues

LCFF Revenues changed from $350,311,291 at Third Quarter to $349,769,504 at Annual, a decrease of $541,787.	The decrease is primarily the result of an adjustment to the District’s prior year LCFF Apportionment. As the sponsoring district for the Clovis Online Charter School, the District is required to transfer property tax revenue to the Charter School Fund. Due to an increased amount of property taxes the amount transferred to Clovis Online exceeded the Third Quarter budget. The adjustments to LCFF Revenues are as follows:

 Item	Budget Adjustment Prior Year Revenue Adjustment                            $ (497,723) Property Tax In Lieu                                                	(44,064)
Change from 3rd Quarter to Annual	$ (541,787)

2017-18	2017-18

Adopted Budget	Annual	Increase/(Decrease)

$ 351,050,663	$ 349,769,504	$(1,281,159)

B.	Federal Revenues

Federal Revenues changed from $17,521,245 at Third Quarter to $16,742,715 at Annual, a decrease of $778,530.	The decrease is primarily due to Title I/II/III revenues allocated to the District remaining unspent at the end of the fiscal year. The unspent revenues will be rolled into the 2018-19 fiscal year and re-allocated to sites. The decrease was offset by an increased amount of Medi-Cal and MAA reimbursements from Third Quarter to Annual. The adjustments to Federal Revenues are as follows:

2

Item	Budget Adjustment MAA Reimbursements                                          $	387,154 Medi-Cal Reimbursements                                          381,250 Junior ROTC                                                                    (18,269) Title I/II/III                                                             (1,528,665)
Change from 3rd Quarter to Annual	$	(778,530)

2017-18	2017-18
Adopted Budget	Annual	Increase/(Decrease)

increased funding per ADA. The adjustments to Other State Revenues are as follows:

Item	Budget Adjustment STRS on Behalf, GASB 68                                    $ 4,043,734 Lottery                                                                             747,170 Other State Revenues                                                     14,543
CTE Grants Carryover	 (1,539,358) Change from 3rd Quarter to Annual	$ 3,266,089

$ 14,321,878	$ 16,742,715	$ 2,420,836
2017-18 Adopted Budget

2017-18
Annual	Increase/(Decrease)

$ 49,115,257	$ 61,391,193	$12,275,936 C.	Other State Revenues

Other State Revenues changed from $58,125,104 at Third Quarter to $61,391,193 at Annual, an increase of $3,266,089.	The increase is primarily due to the STRS on behalf entry required to be posted to the District’s General Ledger. This entry was the result of GASB 68 and represents the State’s share of the district pension liability.	There is an offsetting expenditure posted to a STRS expenditure account, thus there is no impact to the General Fund. Similar to Federal Revenues, unspent funds from State Career Technical Education grants are carried over to the next fiscal year to be reallocated, resulting in a decrease to State Revenues, when compared to the Third Quarter budget, for 2017-18. The District also received additional Lottery Revenue due to State

D.	Local Revenues

Local Revenues changed from $16,278,051 at Third Quarter to $19,056,573 at Annual, an increase of $2,778,522.	The change is primarily due to increased interest revenue, and increased revenue from fee-based programs, for	example,	Sports      and	Recreation. Additionally, the site foundations reimburse the District for payroll expenditures approved by their Foundation Board. This revenue is not budgeted since it is technically just a reimbursement.     The adjustments to Local Revenues are as follows:

3

Item Reimbursements Interest
Sports and Recreation Other Local Revenues Local Fees Interagency
Change from 3rd Quarter to Annual

Budget Adjustment $ 1,106,787
976,625 458,142 252,361 92,563
 (107,956) $ 2,778,522

Change from 3rd Quarter to Annual

2017-18                          2017-18 Adopted Budget                     Annual

$ 1,292,726	$ 1,125,483

$	(909,126)

Increase/(Decrease)

$	(167,243)

2017-18 Adopted Budget

2017-18
Annual	Increase/(Decrease)

F. Other Financing Sources

$ 13,908,773	$ 19,056,573	$ 5,147,800

E. Other Transfers In

Other Transfers In changed from $2,034,609 at Third Quarter to $1,125,483 at Annual, a decrease of $909,126. Each year the District sets aside Certificates of Participation (COP) project funds to assist with maintaining district standards.	Examples include new busses, white fleet vehicles and cafeteria tables.	Due to the amount of unspent General Fund budget dollars at the end of the fiscal year, the budgeted COP Transfers In was not posted resulting in a decrease to this classification.	The adjustments to Other Transfer In are as follows:

Other Financing Sources changed from $1,750,000 at Third Quarter to $1,751,698 at Annual, an increase of $1,698. The change is due to interest earned on the computer refresh lease escrow account.	The adjust-ments to Other Financing Sources are as follows:

Change from 3rd Quarter to Annual	$	1,698

2017-18	2017-18

Adopted Budget	Annual	Increase/(Decrease)

$ 1,750,000	$ 1,751,698	$	1,698

4

G.	Total General Fund Revenues

Total General Fund Revenues changed from $446,020,300 at Third Quarter to $449,837,165 at Annual, an increase of $3,816,866.

Item Certificated Stipends
Other Certificated Salaries Teacher Subs
Teacher’s Hourly/Summer Teachers’ Salaries
Change from 3rd Quarter to Annual

Budget Adjustment $	111,298
161,881 166,356
(92,094)
 (769,371) $	(421,930)

Change from 3rd Quarter to Annual

2017-18                             2017-18 Adopted Budget                     Annual

$3,816,866

Increase/(Decrease)

2017-18 Adopted Budget

$ 183,837,249

2017-18 Annual

$ 184,316,026

Increase/(Decrease)

$	478,777

$ 431,439,297	$ 449,837,165	$18,397,868

B.	Classified Salaries

II.	2017-18 EXPENDITURES

A.	Certificated Salaries

Certificated Salaries changedfrom $184,737,956 at Third Quarter to $184,316,026 at Annual, a decrease of $421,930. The decrease is due to open Special Education teaching positions and actuals coming in below projections for General Education teachers’ salary budgets. The adjustments to certificated salaries are as follows:

Classified Salaries changed from $74,606,136 at Third Quarter to $75,563,689 at Annual, an increase of $957,553. The change is due to an increase need for instructional assistants and bus routes for the special education extended school year program.	Additionally, the site foundations and ASB organizations reimburse the District for approved payroll expenditures. Reimbursable expenditures are not included in the budget resulting in an increase to this classification. Revenue is received from each entity to offset these expenditures, thus there is no impact to the General Fund.

5

Item Reimbursable Salaries Classified Stipends
Instructional Assistants Bus Driver Salaries Other Classified Salaries
Change from 3rd Quarter to Annual

2017-18                        2017-18 Adopted Budget                   Annual

$ 73,002,033	$ 75,563,689

Budget Adjustment $ 630,096
297,223 342,360 178,633
     (490,759) $ 957,553

Increase/(Decrease)

$2,561,656

Item

STRS on Behalf

Workers Comp Adjustment Health and Welfare
CalPERS Social Security
Other Benefits

Change from 3rd Quarter to Annual

2017-18                        2017-18 Adopted Budget                 Annual

$ 112,415,097	$ 119,576,923

Budget Adjustment $ 3,976,284
2,768,175 112,521
(228,877) (246,534)
	(354,166) $     6,027,403

Increase/(Decrease)

$ 7,161,826

C.	Employee Benefits	D.	Books, Supplies and Other Materials

Employee Benefits changed from $113,549,520 at Third Quarter to $119,576,923 at Annual, an increase of $6,027,403. The increase is due to GASB 68 and the requirement to post a revenue and offsetting expenditure related to the State portion of the District’s STRS liability. Additionally, a significant increase was posted to the Workers Compensation incurred but not reported liability based on the District’s	most	recent	actuarial	study. Expenditures for PERS and Social Security can be difficult to project for stipend salaries and part-time employees. Actual expenditures were lower than projected at Third Quarter resulting in a decrease to these benefit accounts.       The adjustments to Employee Benefits are as follows:

Books, Supplies and Other Materials changed from	$34,412,958	at	Third	Quarter	to $25,308,354	at	Annual,	a     decrease     of $9,104,604. The decrease is primarily due to unused	grants     funs     as     well	as     site, department, and program carryover.      The carryover is designated as follows and will be available for future needs in the upcoming year.

6

Item
Fee Based Program Carryover State CTE Grant Carryover Textbooks
Title I/II/III Carryover LCAP Carryover Site/Department Carryover
Change from 3rd Quarter to Annual

Budget Adjustment $	(850,094)
(1,003,231) (1,431,783) (1,528,665) (1,547,271)
     (2,743,560) $ (9,104,604)

Item Utilities
Travel/Conference
Other Contracted and Operating Repairs/Rentals
Legal
Sub-Agreement/Contracted Services Change from 3rd Quarter to Annual

Budget Adjustment $ 508,886
119,391 (45,447)
(403,028) (591,280) (673,107)
$(1,084,585)

2017-18 Adopted Budget

$ 27,959,108

2017-18 Annual

$ 25,308,354

Increase/(Decrease)

$ (2,650,754)

2017-18 Adopted Budget

$ 26,477,830

2017-18 Annual

$ 29,494,011

Increase/(Decrease)

$3,016,181

E.	Contracted Services and Other	F.	Capital Outlay Operating Expenditures

Contracted Services and Other Operating expenditures changed from $30,578,596 at Third Quarter to $29,494,011 at Annual, a decrease of $1,084,585. Utility and Travel/ Conference	costs	came	in	higher	than anticipated.      Special Education non-public school	and     residential     treatment     center expenditures were lower than the Third Quarter budget. This type of expenditure is hard to predict because the students can enter and leave these facilities frequently.      The adjustments to Contracted Services and Other Operating Expenditures are as follows:

Capital Outlay changed from $3,322,446 at Third Quarter to $2,750,706 at Annual, a decrease of $571,740. The decrease is primarily due to CNG and CTE projects pending completion.	The projects will be finalized in 2018-19.

Change from 3rd Quarter to Annual	$	(571,740)

2017-18	2017-18

Adopted Budget	Annual	Increase/(Decrease)

$ 713,451	$ 2,750,706	$ 2,037,256

7

G.	Other Outgo
Change from 3rd Quarter to Annual	$	900,000

Other Outgo changed from $1,237,013 at Third Quarter to $1,392,372 at Annual, an increase of $155,359.

2017-18 Adopted Budget

2017-18
Annual	Increase/(Decrease)

$ 7,882,559	$8,737,534	$	854,975

Change from 3rd Quarter to Annual	$	155,359

2017-18 Adopted Budget

2017-18	I.	Total General Fund Expenditures Annual                   Increase/(Decrease)

$ 1,192,590	$ 1,392,372	$	199,782

H. Inter-fund Transfers Out

Total General Fund Expenditures changed from $450,282,160 at Third Quarter to $447,139,616 at Annual, a decrease of $3,142,544.

Inter-fund	Transfers	Out	changed	from $7,837,534 at Third Quarter to $8,737,534 at Annual, an increase of $900,000.       The increase is due to a transfer of LCAP carryover funds to the Developer Fees Fund to offset the cost of new portables.

Change from 3rd Quarter to Annual

2017-18	2017-18 Adopted Budget	Annual

$ 433,479,917	$ 447,139,616

$(3,142,544)

Increase/(Decrease)

$13,659,699

8

J.	Fund Balance
Beginning Fund Balance 7/1/17, Audited	$91,727,753

Total revenues are $449,837,165 and total expenditures are $447,139,616 as of the Annual Report. This results in a surplus of $2,697,549. The ongoing operating deficit is $10,430,175.

2017-18 Revenues                         449,837,165 2017-18 Expenditures                  447,139,616

Surplus (1)

Ending Fund Balance 6/30/18, Unaudited

Components of Fund Balance:

2,697,549

$94,425,302

Non-Spendable:
Revolving Cash Reserve Prepaid Expenses
Stores Inventory Reserve

144,000 250,000 1,710,126

Restricted:

College Career Readiness                 168,927 Routine Restricted Maintenance      98,513

Assigned
Student Computer Refresh LCAP Supplemental Textbooks
Citi-Kids/CHAPS Site Carryover
Mandate Audit Reserve Other Program Carryover Fee Based Programs
Subtotal of Components

4,373,708 1,547,271 1,381,727 1,077,295 1,066,655 938,367 927,499 782,514
14,466,602

General Reserve 6/30/18

General Reserve as Percentage of Expenditures

$79,958,700

17.88%

One-Time Items in 2017-18: One-Time Revenues
One-Time Expenditures Total One-Time Items (2)

Ongoing Operating Deficit (1+ 2)

$(15,523,618)

 2,395,894 $(13,127,724)

$(10,430,175)

9

Certificated Salaries Classified Salaries Employee Benefits Books and Supplies
Services & Other Operating Capital Outlay
Other Outgo/Debt Service Total Expenditures

Beginning Fund Balance Fiscal Year Transactions Audit Adjustments
Ending Fund Balance

$168,449,145 $67,574,966 $94,715,212 $19,515,914 $26,570,813 $1,521,547 $16,926,769 $395,274,366 $366,559,951 $52,258,948 $29,382,995 $0
$81,641,943

$178,638,159 $71,667,683 $107,620,816 $27,731,657 $29,432,341 $4,287,860 $10,248,188 $429,626,704

$81,641,943 $10,085,811 $0 $91,727,754

$184,316,026 $75,563,689 $119,576,923 $25,308,354 $29,494,011 $2,750,706
$10,129,906 $447,139,615

$91,727,753 $2,697,550
$0 $94,425,303

$189,160,328 $76,670,703 $125,165,453 $30,810,999 $29,484,454 $1,056,245 $9,039,539 $461,387,720

$87,457,288 $14,065,418 $0 $101,522,706

$192,280,328 $79,010,703 $131,447,925 $31,131,815 $29,628,225 $1,056,245 $9,039,539 $473,594,779

$91,727,753 $1,458,836 $0 $93,186,589

$196,125,935 $80,590,917 $138,150,826 $31,487,453 $29,924,507 $1,056,245 $9,062,801 $486,398,683

$101,531,311 ($5,696,158)
$0 $95,835,153

$200,639,096 $82,702,735 $144,373,916 $32,002,327 $30,423,752 $1,056,245 $9,086,645 $500,284,716

$95,835,153 ($7,164,879)
$0 $88,670,274

Components of Ending Balance Non spendable
Restricted

$     1,966,771     $ $     2,666,777     $

1,939,299     $ 2,093,828     $

2,104,126	$ 267,440

2,104,126     $ $

2,104,126     $ 267,440     $

2,104,126     $ 267,440     $

2,104,126 267,440

		

General Fund Multi-Year Projection
Three Year Financial History, Adopted & First Interim Budget, Two Year Projection

		15-16	16-17	17-18	18-19	18-19	19-20	20-21
Unaudited 	Projected	
Actuals	Actuals	Actuals	Adopted	1st Interim	Projected	Projected

$317,072,678 $339,166,659 $349,769,504 $375,300,523 $377,817,300 $390,191,607	$403,298,023 $16,772,180	$17,666,181	$16,742,715	$15,828,407	$15,828,407	$15,828,407        $15,828,407 $70,168,137	$60,947,482	$61,391,193	$67,363,446	$64,445,248	$57,656,280        $57,767,176 $17,016,912	$18,630,214	$19,056,573	$14,154,763	$14,154,763	$14,154,763        $14,154,763
$3,627,455	$3,301,979	$2,877,181	$2,806,000	$2,807,898	$2,871,468	$2,071,468
	
Revenues
			
LCFF Sources Federal Revenues State Revenues
Other Local Revenues Other Sources
Total Revenues
			
		$424,657,361	$439,712,515	$449,837,166	$475,453,139	$475,053,616	$480,702,525	$493,119,837
	
		$368,567,592
	
Expenditures

Assigned	$ 16,497,344	$ 11,822,248	$ 12,095,036	$	5,061,688	$ 12,095,036	$ 12,095,036	$	12,095,036

Undesignated Unrestricted Reserve %

$ 60,511,051 15.31%

$ 75,872,379 17.66%

$ 79,958,700 17.88%
10

$ 79,958,700 17.33%

$ 78,719,987 16.62%

$ 81,368,551	$ 16.73%

74,203,672 14.83%

Fund: 01 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

01 - GENERAL FUND	$431,439,297	$446,020,300	$449,837,165	$18,397,868	$3,816,866	4.3	0.9
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

232,023,373

$232,023,373

227,112,380

$227,112,380

216,986,686

$216,986,686

(15,036,687)

($15,036,687)

(10,125,694)

($10,125,694)

(6.5)	(4.5)

(6.5)	(4.5)

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.

8019 - LCFF/Revenue Limit State Aid - Prior Years 801900 - RL ST AID PRIOR YEAR

8021 - Homeowners' Exemptions 802100 - RL HOMEOWNERS

8029 - Other Subventions/In-Lieu Taxes 802900 - RL CTY OTH IN-LIEU TAXES

8041 - Secured Roll Taxes

804100 - RL SECURED ROLL TAXES

8042 - Unsecured Roll Taxes

804200 - RL UNSECURRED ROLL TAXES

8043 - Prior Years' Taxes

804300 - RL PRIOR YRS TAXES

8044 - Supplemental Taxes

804400 - RL SUPPLEMENTAL TAXES

8045 - Education Revenue Augmentation Fund (ERAF)

804500 - RL ERAF

52,042,924 $52,042,924

0 $0

711,902 $711,902

917 $917

66,770,441 $66,770,441

3,311,316 $3,311,316

88,508 $88,508

875,922 $875,922

(4,226,732)

($4,226,732)

51,401,793 $51,401,793

0 $0

711,902 $711,902

917 $917

68,243,561 $68,243,561

3,366,423 $3,366,423

316,515 $316,515

910,513 $910,513

(2,341,217)

($2,341,217)

56,630,715 $56,630,715

(168,344) ($168,344)

693,993 $693,993

45,985 $45,985

71,401,429 $71,401,429

3,366,423 $3,366,423

347,299 $347,299

1,017,540 $1,017,540

(2,082,468)

($2,082,468)

4,587,791 $4,587,791

(168,344) ($168,344)

(17,909) ($17,909)

45,068 $45,068

4,630,988 $4,630,988

55,107 $55,107

258,791 $258,791

141,618 $141,618

2,144,264

$2,144,264

5,228,922                       8.8                     10.2 $5,228,922                       8.8                     10.2

(168,344)                      N/A                      N/A ($168,344)                     N/A                     N/A

(17,909)                     (2.5)                     (2.5) ($17,909)                    (2.5)                    (2.5)

45,068                 4914.8                 4914.8 $45,068                4914.8                4914.8

3,157,868                       6.9                       4.6 $3,157,868                       6.9                       4.6

0                       1.7                       0.0 $0                       1.7                       0.0

30,784                   292.4                       9.7 $30,784                   292.4                       9.7

107,027                     16.2                     11.8 $107,027                     16.2                     11.8

258,749	(50.7)	(11.1)

$258,749	(50.7)	(11.1)

11

Fund: 01 SubFund: -

8010 - 8099 Revenue Limit Sources

8047 - Community Redevelopment Funds

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

804700 - RL COMM REDEVL FUNDS

8082 - Other In-Lieu Taxes

808200 - RL OTH IN-LIEU TAXES

8089 - Less: Non-LCFF (50 Percent) Adjustment 808900 - RL LESS NON-RL 50% ADJUSTMENT

8091 - LCFF Transfers - Current Year

809101 - RL COMMUNITY DAY TRANSFER 809115 - RL SPEC ED ADA TRANSFER

8096 - Transfers to Charter Schools in Lieu of Property Taxes

809600 - IN LIEU PROPERTY TAX TRANSFER

0 $0

0 $0

0 $0

0 0

$0

(547,908)

1,256,821 $1,256,821

0 $0

0 $0

0 0

$0

(668,317)

2,232,848 $2,232,848

19,558 $19,558

(9,779) ($9,779)

0 0

$0

(712,381)

2,232,848 $2,232,848

19,558 $19,558

(9,779) ($9,779)

0 0

$0

(164,473)

976,027 $976,027

19,558 $19,558

(9,779) ($9,779)

0 0

$0

(44,064)

N/A                     77.7 N/A                     77.7

N/A                      N/A N/A                     N/A

N/A                      N/A N/A                     N/A

N/A                      N/A N/A                      N/A

N/A	N/A

30.0	6.6

8010 - 8099 Revenue Limit Sources

Percent of Total

($547,908)

$351,050,663

81.4%

($668,317)

$350,311,291

78.5%

($712,381)

$349,769,504

77.8%

($164,473)

($1,281,159)

($44,064)

($541,787)

30.0	6.6

(0.4)	(0.2)

12

Fund: 01 SubFund: -

8100 - 8299 Federal Revenue

8181 - Special Education - Entitlement

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

818100 - FED SP ED ENTITLEMENT

8182 - Special Education - Discretionary Grants

818200 - FED SP ED DISCRETIONARY GRANTS 818201 - FEDERAL DEF REVENUE

8285 - Interagency Contracts Between LEAs 828500 - FED INTERAGENCY CONTRACTS ARRA

8287 - Pass-Through Revenues from Federal Sources 828700 - FED PASS-THROUGH REVENUE

8290 - All Other Federal Revenue

821000 - FED DEFERRED REVENUE 829000 - FED OTH REV

8100 - 8299 Federal Revenue

Percent of Total

5,633,455 $5,633,455

1,627,610 0

$1,627,610

0 $0

0 $0

0 7,060,813

$7,060,813

$14,321,878

3.3%

5,656,528 $5,656,528

1,636,809 21,097

$1,657,906

0 $0

0 $0

18,964 10,187,847

$10,206,811

$17,521,245

3.9%

5,656,528 $5,656,528

1,637,020 21,097

$1,658,117

0 $0

0 $0

18,326 9,409,744

$9,428,070

$16,742,715

3.7%

23,073 $23,073

9,410 21,097

$30,507

0 $0

0 $0

18,326 2,348,931

$2,367,256

$2,420,836

0 $0

211 0

$211

0 $0

0 $0

(639) (778,103)

($778,741)

($778,530)

0.4                       0.0 0.4                       0.0

0.6                       0.0 N/A                       0.0

1.9	0.0

N/A                      N/A N/A                     N/A

N/A                      N/A N/A                     N/A

N/A                     (3.4) 33.3                     (7.6)

33.5	(7.6)

16.9	(4.4)

13

Fund: 01 SubFund: -

8300 - 8599 Other State Revenue

8311 - Other State Apportionments - Current Year

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

831100 - ST OTH APPORTIONMENTS

8319 - Other State Apportionments - Prior Years 831900 - ST OTH APPORT PR YR

8550 - Mandated Cost Reimbursements 855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

851000 - ST DEFERRED REVENUE 859000 - ST OTHER REVENUE 859001 - ST OTHER REVENUE PR YR

8300 - 8599 Other State Revenue Percent of Total
8600 - 8799 Other Local Revenue

8631 - Sale of Equipment and Supplies 863100 - LOC SALE OF EQUIP

8639 - All Other Sales

863900 - LOC ALL OTH SALES 863910 - LOC CONCESSION SALES 863911 - LOC GATE/TICKET SALES 863912 - LOC FUNDRAISING
863922 - LOC TEACHER CENTER SALES

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL

22,781,710 $22,781,710

0 $0

1,545,898 $1,545,898

8,334,075 0

$8,334,075

0 16,453,574 0

$16,453,574

$49,115,257 11.4%

25,000 $25,000

101,411 38,000 105,000 0
0

$244,411

0

$0

22,883,442 $22,883,442

0 $0

7,585,356 $7,585,356

8,217,258 335,115

$8,552,373

2,177,208 16,926,725 0

$19,103,933

$58,125,104 13.0%

25,000 $25,000

107,330 38,000 105,000 0
0

$250,330

0 $0
14

22,852,854 $22,852,854

20,098 $20,098

7,574,174 $7,574,174

8,964,429 335,115

$9,299,544

1,446,256 20,198,267 0

$21,644,522

$61,391,193 13.6%

50,250 $50,250

108,085 26,179 1,392 7,051
0

$142,708

22,000

$22,000

71,144 $71,144

20,098 $20,098

6,028,276 $6,028,276

630,354 335,115

$965,469

1,446,256 3,744,693 0

$5,190,948

$12,275,936

25,250 $25,250

6,675 (11,821) (103,608) 7,051
0

($101,703)

22,000

$22,000

(30,588)                       0.3                     (0.1) ($30,588)                       0.3                    (0.1)

20,098                      N/A                      N/A $20,098                     N/A                     N/A

(11,182)                   390.0                     (0.1) ($11,182)                   390.0                    (0.1)

747,171                       7.6                       9.1 0                      N/A                       0.0

$747,171	11.6	8.7

(730,952)                      N/A                  (33.6) 3,271,542                     22.8                     19.3 0                      N/A                      N/A

$2,540,590	31.5	13.3

$3,266,089	25.0	5.6

25,250                   101.0                   101.0 $25,250                   101.0                   101.0

755                       6.6                       0.7 (11,821)                  (31.1)                  (31.1) (103,608)                  (98.7)                  (98.7) 7,051                      N/A                      N/A
0	N/A	N/A

($107,622)	(41.6)	(43.0)

22,000	N/A	N/A

$22,000	N/A	N/A

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

866000 - LOC INTEREST INCOME/TREAS

8677 - Interagency Services Between LEAs 867700 - LOC INTERAGENCY

8689 - All Other Fees and Contracts

868900 - LOC ALL OTH FEES 868901 - LOC SHOP CRD DIR#1 868902 - LOC SHOP CRD DIR#2 868903 - LOC SHOP CRD DIR#3 868904 - LOC SHOP CRD DIR#4 868905 - LOC SHOP CRD DIR#5 868906 - LOC SHOP CRD DIR#6
868909 - LOC SPORTS & REC ELEM ATH 868914 - LOC SPONSORS
868940 - LOC SOS EXTERNAL FEES 868941 - LOC SOS CUSD FEES

925,000 $925,000

35,670 $35,670

3,686,469 0 0 0 0 0 0 0
32,500 1,894,970 566,030

$6,179,969

1,525,000 $1,525,000

240,488 $240,488

3,659,335 5,239 10,522 8,435
535 3,153 0
0 39,300
1,894,970 566,030

$6,187,519

2,501,625 $2,501,625

132,532 $132,532

3,716,386 5,429 10,542 8,435
535 4,053 0
0 12,429
1,866,985 655,288

$6,280,082

1,576,625 $1,576,625

96,862 $96,862

29,917 5,429 10,542 8,435 535 4,053 0
0 (20,071) (27,985) 89,258

$100,113

976,625 $976,625

(107,956) ($107,956)

57,052 190
20 0 0
900 0 0
(26,871) (27,985) 89,258

$92,563

170.4                     64.0 170.4                     64.0

271.6                  (44.9) 271.6                  (44.9)

0.8                       1.6 N/A                       3.6 N/A                       0.2 N/A                       0.0 N/A                       0.0 N/A                     28.5 N/A                      N/A N/A                      N/A (61.8)                  (68.4) (1.5)                     (1.5) 15.8                     15.8

1.6	1.5

8691 - Plus: Miscellaneous Funds Non-LCFF (50 Percent) Adjustment

869100 - NON-REV LIMIT 50% / IN-LIEU

8699 - All Other Local Revenue

861000 - LOC DEF REVENUE 869900 - LOC OTHER REVENUE 869905 - PREPAYMENTS/DEPOSITS 869910 - LOC REBATE-CCARD 869915 - REIMB REVENUE
869917 - BENEFIT REBATES 869919 - E-RATE REVENUE 869920 - NEIGHBORHOOD REV 869930 - DONATION
869941 - CVRC/EARLY INTER SUPPL 869942 - CLOVIS YOUTH
869943 - SP ED SEMINARS
869944 - FAMILY RESOURCE CENTER 869945 - MISC SPED GRANTS

700 $700

0 2,581,224 1,000 90,000 130,000 137,519 25,000
0 0
2,007,452 0
7,646 6,520 0

700 $700

0 4,135,545 1,000 90,000 130,000 137,519 132,906
0 97,637
1,698,397 0
7,646 6,520 0

9,779 $9,779

0 5,855,030 13,073 93,420 174,629
0 143,066 0 80,516
1,975,104 0
5,447 6,520 0

9,079 $9,079

0 3,273,806 12,073 3,420 44,629 (137,519) 118,066
0 80,516 (32,348) 0 (2,199) 0
0

9,079 $9,079

0 1,719,485 12,073 3,420 44,629 (137,519) 10,160
0 (17,121) 276,707 0 (2,199) 0
0

1297.0 1297.0

N/A 126.8 1207.3 3.8 34.3 (100.0) 472.3 N/A N/A (1.6) N/A (28.8) 0.0 N/A

1297.0 1297.0

N/A 41.6 1207.3 3.8 34.3 (100.0) 7.6 N/A (17.5) 16.3 N/A (28.8) 0.0 N/A

15

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8699 - All Other Local Revenue

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

869946 - LOCAL MISC REVENUE 869982 - 1ST FIVE GRANT
869985 - TRANSITIONAL KINDERGARTEN 869990 - 21ST CENTURY

8783 - All Other Transfers from JPAs 878300 - TRANSFER FROM JPA

8600 - 8799 Other Local Revenue Percent of Total
8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund 891209 - TRANSFER FR SELF INS FUND

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891902 - GF TRANSFER FROM RCA

8900 - 8929 Interfund Transfers In Percent of Total
8930 - 8979 All Other Financing Sources

8972 - Proceeds from Capital Leases

897200 - PROCEEDS FROM CAPITAL LEASES

8930 - 8979 All Other Financing Sources

Percent of Total

0 0 0
276,291

$5,262,652

1,235,371 $1,235,371

$13,908,773 3.2%

0 $0

1,292,726 0

$1,292,726

$1,292,726 0.3%

1,750,000 $1,750,000

$1,750,000

0.4%

513 0 0
375,960

$6,813,643

1,235,371 $1,235,371

$16,278,051 3.6%

0 $0

2,034,609 0

$2,034,609

$2,034,609 0.5%

1,750,000 $1,750,000

$1,750,000

0.4%

513 0 0
294,240

$8,641,559

1,276,038 $1,276,038

$19,056,573 4.2%

0 $0

1,125,483 0

$1,125,483

$1,125,483 0.3%

1,751,698 $1,751,698

$1,751,698

0.4%

513 0 0
17,949

$3,378,906

40,667 $40,667

$5,147,800

0 $0

(167,243) 0

($167,243)

($167,243)

1,698 $1,698

$1,698

0	N/A	0.0 0	N/A                      N/A 0	N/A                      N/A
(81,720)	6.5	(21.7)

$1,827,915	64.2	26.8

40,667                       3.3                       3.3 $40,667                       3.3                       3.3

$2,778,522	37.0	17.1

0                      N/A                      N/A $0                     N/A                     N/A

(909,126)                  (12.9)                  (44.7) 0                      N/A                      N/A

($909,126)	(12.9)	(44.7)

($909,126)	(12.9)	(44.7)

1,698                       0.1                       0.1 $1,698                       0.1                       0.1

$1,698	0.1	0.1

16

Fund: 01 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

898000 - CONTRIB FR UNRESTRICTED REV 898001 - CONTRIB SP ED
898002 - CONTRIB FOR LCAP

8990 - Contributions from Restricted Revenues 899000 - CONTRIB FR RESTRICTED REVENUE

8980 - 8999 Contributions

Percent of Total

0	0	0	0 0	0	0	0 0	0	0	0

$0	$0	$0	$0

0                                  0                                  0                                  0 $0                               $0                               $0                               $0

$0	$0	$0	$0

0.0%	0.0%	0.0%

0	N/A	N/A 0	N/A	N/A 0	N/A	N/A

$0	N/A	N/A

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

17

Fund: 01 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

01 - GENERAL FUND	$433,479,917	$450,282,160	$447,139,616	$13,659,699	($3,142,544)	3.2	(0.7)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

110040 - TEACH SAL SUMMER/HOURLY 110050 - TEACH SAL SUB
110051 - TEACH SAL SCH BUS SUB 110055 - TEACH SAL SUB DISTRICT PAID 110060 - TEACH SAL STIPEND
110065 - CERT CLASS COVERAGE STIPEND 110070 - TEACH SAL XTRA PD
110099 - TEACHER REIMBURSABLE

1200 - Certificated Pupil Support Salaries

120001 - LIBRARIAN SAL
120002 - GUIDANCE SAL GLS/GIS 120003 - PSYCHOLOGIST SAL 120004 - NURSE SAL
120040 - PUPIL SUPPORT HRLY 120050 - PUPIL SUPPORT SUB 120090 - Pupil Support Extra Time

135,755,529 2,355,033 1,645,142 892,679
0 6,422,170 0 2,485,060 0

$149,555,613

224,075 7,906,838 5,046,399 2,681,016 7,274 215,266
0

$16,080,867

136,012,681 2,848,315 1,784,180 1,245,453
0 6,350,529 0 2,451,268 0

$150,692,426

288,863 7,601,434 4,896,808 2,795,719 8,898 234,152
0

$15,825,873

135,243,310 2,756,220 1,950,536 1,250,814
0 6,461,827 95,333 2,443,067 42,179

$150,243,286

285,435 7,697,484 4,804,621 2,798,092 5,098 229,665
0

$15,820,394

(512,220) 401,187 305,395 358,135 0
39,657 95,333 (41,993) 42,179

$687,674

61,360 (209,354) (241,779) 117,076 (2,176) 14,399
0

($260,473)

(769,371)                     (0.4)                     (0.6) (92,095)                     17.0                     (3.2) 166,356                     18.6                       9.3 5,361                     40.1                       0.4
0                      N/A                      N/A 111,298                       0.6                       1.8 95,333                      N/A                      N/A (8,201)                     (1.7)                     (0.3) 42,179                      N/A                      N/A

($449,140)	0.5	(0.3)

(3,428)                     27.4                     (1.2) 96,050                     (2.6)                       1.3 (92,188)                     (4.8)                     (1.9) 2,373                       4.4                       0.1 (3,800)                  (29.9)                  (42.7) (4,487)                       6.7                     (1.9) 0                      N/A                      N/A

($5,479)	(1.6)	0.0

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL 130002 - COORDINATOR SAL
130003 - LEARNING DIRECTOR SAL 130005 - DEPUTY PRINCIPAL SAL
130007 - DIRECTORS ACTI/ATHL/ASST SAL 130008 - DIST ADM SAL
130050 - CERT ADMIN SUB

4,849,075 328,840 3,606,485 794,756 642,888 4,223,802 0

$14,445,845

4,958,272 220,331 3,526,776 807,076 752,095 4,128,343 0

$14,392,893

4,965,411 220,495 3,492,453 807,076 752,095 4,091,279 1,073

$14,329,880

116,336 (108,345) (114,032) 12,320 109,207 (132,522) 1,073

($115,964)

7,138                       2.4                       0.1 164                  (32.9)                       0.1 (34,324)                     (3.2)                     (1.0) 0                       1.6                       0.0
0                     17.0                       0.0 (37,064)                     (3.1)                     (0.9) 1,073                      N/A                      N/A

($63,012)	(0.8)	(0.4)

18

Fund: 01 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1900 - Other Certificated Salaries

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

190001 - RESOURCE TEACH SAL 190003 - TRANSITION COORDINATORS 190005 - PROGRAM SPECIALIST 190040 - OTH CERT HOURLY
190050 - OTH CERT SUB

190060 - OTHER CERTIFICTED STIPEND 190090 - CERT OTH SAL
190099 - CERT REIMB SAL

1000 - 1999 Certificated Personnel Salaries Percent of Total
2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

210001 - INSTR ASSIST/TUTOR 210002 - EDUCATIONAL INTERPRETER 210003 - INSTR ASSIST/TUTOR 1:1 210040 - INSTRUCTIONAL HOURLY 210050 - INSTR ASSIST SUB
210090 - OTHER INSTR CLASSIFIED

728,516 1,147,977 1,728,866 3,500 15,000 98,575 32,490
0

$3,754,924

$183,837,249 42.4%

13,610,140 572,175
0 161,301
1,223,164 55

$15,566,836

856,120 1,109,648 1,720,348 3,500 15,000 90,875 31,274
0

$3,826,764

$184,737,956 41.0%

13,805,096 554,593
0 206,668
1,346,987 0

$15,913,343

857,466 1,155,563 1,723,187 0
0 78,938 42,689 64,624

$3,922,465

$184,316,026 41.2%

14,147,456 545,039
0 190,700
1,225,452 0

$16,108,647

128,950 7,586 (5,679) (3,500) (15,000) (19,638) 10,198 64,624

$167,542

$478,777

537,316 (27,136) 0 29,399 2,287 (55)

$541,811

1,346 45,915 2,840 (3,500) (15,000) (11,938) 11,414 64,624

$95,701

($421,930)

342,360 (9,554) 0 (15,968)
(121,536) 0

$195,303

17.7 0.7 (0.3) (100.0) (100.0) (19.9) 31.4 N/A

4.5

0.3

3.9 (4.7) N/A 18.2 0.2 (100.0)

3.5

0.2 4.1 0.2
(100.0) (100.0) (13.1) 36.5 N/A

2.5

(0.2)

2.5 (1.7) N/A (7.7) (9.0) N/A

1.2

19

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

220001 - HEALTH AIDE/OCCUP THERAPIST 220002 - INSTR MEDIA/LIBRARY
220003 - CUSTODIAL SAL 220005 - GROUNDS SAL 220006 - WAREHOUSE SAL 220007 - MAINTENANCE SAL 220008 - MIGRANT ED LIAISON
220010 - ATTENDANCE OFFICER SAL 220020 - FOOD SERVICE SAL 220030 - TRANSPORTATION OTHER 220031 - BUS DRIVER SAL
220040 - CLASS SUPPORT HOURLY 220050 - CLASS SUPPORT SUB 220060 - FOOD SERVICE STIPEND 220070 - CLASS SUPPORT OT
220090 - CLASSIFIED SUPPORT OTHER 220099 - M&O REIMB SAL

3,368,192 1,283,700 6,629,403 2,504,936 308,799 3,192,883 40,024 241,486 263,650 879,546 2,999,017 163,423 1,553,882 0
642,203 46,758 0

$24,117,904

3,245,590 1,322,317 6,596,880 2,491,525 297,164 3,233,817 85,162 236,751 255,577 951,480 3,249,703 193,247 1,594,412 11,822 685,301 68,630
0

$24,519,377

3,227,280 1,303,016 6,669,527 2,482,378 303,321 3,203,860 79,641 236,743 237,337 919,504 3,071,070 175,093 1,693,042 11,822 810,665 63,702 20,410

$24,508,411

(140,912) 19,316 40,124 (22,558) (5,479) 10,977 39,618 (4,743) (26,314) 39,958 72,053 11,671 139,160 11,822 168,462 16,944 20,410

$390,507

(18,311)                     (4.2)                     (0.6) (19,301)                       1.5                     (1.5) 72,647                       0.6                       1.1 (9,147)                     (0.9)                     (0.4) 6,157                     (1.8)                       2.1 (29,957)                       0.3                     (0.9) (5,521)                     99.0                     (6.5) (8)                     (2.0)                       0.0 (18,240)                  (10.0)                     (7.1) (31,976)                       4.5                     (3.4) (178,633)                       2.4                     (5.5) (18,154)                       7.1                     (9.4) 98,630                       9.0                       6.2
0                      N/A                       0.0 125,364                     26.2                     18.3 (4,928)                     36.2                     (7.2) 20,410                      N/A                      N/A

($10,967)	1.6	0.0

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA 230016 - BOARD MEMBER SAL 230050 - CLASS SUPV/ADMIN SUB 230070 - OVERTIME CL MGMNT

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240040 - CLASS BUSINESS SUPPORT HRLY 240050 - CLASS BUSINESS SUPPORT SUB 240070 - CLASS BUSINESS SUPPORT OT 240090 - CLASS BUSINESS SUPPORT OTHER

2900 - Other Classified Salaries

290001 - RECREATION SAL 290002 - CAMPUS MONITOR SAL 290004 - MGMT-SCHL RES OFFCR 290005 - RESOURCE OFFICER SAL 290006 - STUDENT LIAISON
290011 - CLASSIFIED TEACHER/THEATRE 290040 - OTH CL HOURLY

8,668,148 63,000
0 7,864

$8,739,011

15,688,740 6,500 311,186 56,392 28,935

$16,091,753

252,225 705,040 74,131 741,336 1,741,603 308,814 587,524

8,948,517 63,000
0 2,864

$9,014,380

15,765,853 7,906 366,185 75,366 25,715

$16,241,024

270,393 718,132 77,534 704,088 1,824,295 279,039 701,112

20

8,927,095 63,000
0 5,630

$8,995,724

15,691,424 6,964 296,962 60,289 40,671

$16,096,309

261,127 699,396 77,534 635,972 1,821,971 279,672 769,361

258,947 0 0
(2,234)

$256,713

2,684 464 (14,224) 3,897 11,736

$4,557

8,901 (5,644) 3,402 (105,363) 80,368 (29,142) 181,837

(21,422)	3.0	(0.2) 0	0.0                       0.0 0                      N/A                      N/A
2,766	(28.4)	96.6

($18,656)	2.9	(0.2)

(74,429)                       0.0                     (0.5) (942)                       7.1                  (11.9) (69,222)                     (4.6)                  (18.9) (15,077)                       6.9                  (20.0) 14,956                     40.6                     58.2

($144,714)	0.0	(0.9)

(9,267)                       3.5                     (3.4) (18,736)                     (0.8)                     (2.6) 0                       4.6                       0.0 (68,116)                  (14.2)                     (9.7) (2,324)                       4.6                     (0.1) 634                     (9.4)                       0.2 68,249                     30.9                       9.7

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2900 - Other Classified Salaries

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

290050 - OTHER CLASS SUB 290060 - CLASSIFIED STIPEND 290070 - OTH CLASSIFIED OT 290090 - OTHER CLASSIFIED SAL 290099 - CLASSIFIED REIMB

2000 - 2999 Classified Personnel Salaries Percent of Total
3000 - 3999 Employee Benefits

46,873 3,815,893 18,767 194,324
0

$8,486,530

$73,002,033

16.8%

71,218 4,016,585 45,501 210,115
0

$8,918,011

$74,606,136

16.6%

142,231 4,313,808 61,757 161,673 630,096

$9,854,597

$75,563,689

16.9%

95,359 497,915 42,990 (32,652) 630,096

$1,368,068

$2,561,656

71,014 297,223 16,256 (48,443) 630,096

$936,586

$957,553

203.4                     99.7 13.0                       7.4 229.1                     35.7 (16.8)                  (23.1) N/A                      N/A

16.1	10.5

3.5	1.3

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	36,694,093

$36,694,093

37,089,667

$37,089,667

40,853,398

$40,853,398

4,159,305

$4,159,305

3,763,732

$3,763,732

11.3	10.1

11.3	10.1

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	392,443

$392,443

469,699

$469,699

551,056

$551,056

158,613

$158,613

81,357

$81,357

40.4	17.3

40.4	17.3

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	169,834

$169,834

180,405

$180,405

194,772

$194,772

24,938

$24,938

14,367	14.7	8.0

$14,367	14.7	8.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

330100 - SOCIAL SECURITY CERT 330101 - MEDICARE CERT
330102 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS
330202 - SUPPLEMENTAL RETIREMENT CLASS

9,732,513 $9,732,513

81,621 2,563,525 13,722

$2,658,868

4,071,250 1,033,867 229,504

$5,334,621

9,987,418 $9,987,418

89,226 2,574,681 18,445

$2,682,352

4,166,370 1,075,166 243,748

$5,485,284

9,758,541 $9,758,541

95,927 2,516,218 27,651

$2,639,796

3,919,836 1,058,613 258,794

$5,237,243

26,028 $26,028

14,306 (47,307) 13,929

($19,072)

(151,414) 24,746 29,290

($97,378)

(228,877)                       0.3                     (2.3) ($228,877)                       0.3                    (2.3)

6,702                     17.5                       7.5 (58,463)                     (1.8)                     (2.3) 9,206                   101.5                     49.9

($42,556)	(0.7)	(1.6)

(246,534)                     (3.7)                     (5.9) (16,553)                       2.4                     (1.5) 15,046                     12.8                       6.2

($248,042)	(1.8)	(4.5)

21

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3401 - Health & Welfare Benefits, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

340111 - HEALTH CERT 340112 - DENTAL CERT 340113 - VISION CERT 340114 - LIFE INS CERT

3402 - Health & Welfare Benefits, classified positions

340211 - HEALTH CLASS 340212 - DENTAL CLASS 340213 - VISION CLASS 340214 - LIFE INS CLASS 340216 - DIS CLASS

27,235,976 2,518,898 537,823 177,269

$30,469,966

13,265,918 1,264,885 266,605 85,994 304,018

$15,187,421

27,209,901 2,421,651 530,585 144,821

$30,306,958

13,577,307 1,286,136 281,872 69,376 268,834

$15,483,526

27,139,675 2,412,316 528,558 142,529

$30,223,078

13,599,041 1,265,816 277,321 68,526 244,180

$15,454,885

(96,302) (106,581) (9,265) (34,739)

($246,888)

333,123 931 10,716 (17,468) (59,839)

$267,463

(70,226)	(0.4)	(0.3) (9,335)	(4.2)	(0.4) (2,027)	(1.7)	(0.4) (2,291)                  (19.6)	(1.6)

($83,880)	(0.8)	(0.3)

21,734                       2.5                       0.2 (20,320)                       0.1                     (1.6) (4,551)                       4.0                     (1.6) (850)                  (20.3)                     (1.2) (24,654)                  (19.7)                     (9.2)

($28,641)	1.8	(0.2)

3501 - State Unemployment Insurance, certificated positions 350100 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

91,424 $91,424

36,528

$36,528

91,755 $91,755

37,445

$37,445

90,265 $90,265

37,012

$37,012

(1,159) ($1,159)

484

$484

(1,490) ($1,490)

(433)

($433)

(1.3)                     (1.6) (1.3)                    (1.6)

1.3	(1.2)

1.3	(1.2)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT	951,733

$951,733

998,678

$998,678

3,937,826

$3,937,826

2,986,093

$2,986,093

2,939,148

$2,939,148

313.8	294.3

313.8	294.3

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS

3701 - OPEB, Allocated, certificated positions 370100 - RETIREE BENEFITS CERT

3702 - OPEB, Allocated, classified positions 370200 - RETIREE BENEFIT CLASSIFIED

3802 - PERS Reduction, classified positions

380100 - PERS REV LIM REDUC CERT 380200 - PERS REV LIM REDUC CLASS

1,511,303 $1,511,303

6,204,955 $6,204,955

1,876,331 $1,876,331

0 0

$0

1,551,416 $1,551,416

6,192,229 $6,192,229

1,868,309 $1,868,309

0 0

$0

22

1,553,529 $1,553,529

6,101,661 $6,101,661

1,822,964 $1,822,964

0 0

$0

42,226 $42,226

(103,294) ($103,294)

(53,367) ($53,367)

0 0

$0

2,113                       2.8                       0.1 $2,113                       2.8                       0.1

(90,568)                     (1.7)                     (1.5) ($90,568)                    (1.7)                    (1.5)

(45,345)                     (2.8)                     (2.4) ($45,345)                    (2.8)                    (2.4)

0                      N/A                      N/A 0                      N/A                      N/A

$0	N/A	N/A

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

390100 - OTH BEN CERT

390102 - OTH BEN CE TUITION REIMB 390103 - SELF INSUR CERT
390104 - AB 1522 ACCRUAL

390105 - PARS CERT GOLDEN HANDSHAKE

3902 - Other Benefits, classified positions

390201 - OTH BEN CLASS

390202 - OTH BEN-CL TUITION REIMB 390203 - SELF INSUR CLASS
390204 - AB 1522 ACCRUAL

390206 - PARS GOLDEN HANDSHAKE

3000 - 3999 Employee Benefits Percent of Total
1000 - 3999 Employee Compensation % of Total

4000 - 4999 Books and Supplies

0 0
725,764 39,430 0

$765,194

0 0
295,171 42,697 0

$337,869

$112,415,097 25.9%
85.2%

0 0
736,910 48,864 0

$785,774

0 0
300,009 38,594 0

$338,603

$113,549,520 25.2%
82.8%

0 0
737,289 47,076 0

$784,366

0 0
302,576 33,954 0

$336,530

$119,576,923 26.7%
84.9%

0 0
11,525 7,647 0

$19,171

0 0
7,405 (8,743) 0

($1,338)

$7,161,826

0                      N/A                      N/A 0                      N/A                      N/A
379                       1.6                       0.1 (1,788)                     19.4                     (3.7) 0                      N/A                      N/A

($1,408)	2.5	(0.2)

0                      N/A                      N/A 0                      N/A                      N/A
2,567                       2.5                       0.9 (4,640)                  (20.5)                  (12.0) 0                      N/A                      N/A

($2,073)	(0.4)	(0.6)

$6,027,403	6.4	5.3

4100 - Approved Textbooks and Core Curricula Materials 410000 - TEXTBOOKS

4200 - Books and Other Reference Materials

420000 - OTH BOOKS/LIBRARY 420099 - BOOKS REIMB

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430002 - HOLDING INSTR SUPP 430004 - PRINTING/PUBLISHING 430005 - FOOD/IN-HOUSE MEETINGS 430006 - FOOD SUP SIERRA OUTDOOR 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430010 - SUPPLIES IMMUNIZATION

4,049,323 $4,049,323

368,951 0

$368,951

5,192,456 0 1,297,436 44,195 325,118 206,843 27,352 4,449,102 0

4,478,687 $4,478,687

272,519 0

$272,519

8,580,705 1,187,451 1,105,745 44,195 542,454 249,843 28,807 8,910,413 0

3,046,904 $3,046,904

214,331 0

$214,331

5,133,156 142,537 5,289 44,277 429,800 253,440 28,473 5,033,087 0

(1,002,419) ($1,002,419)

(154,620) 0

($154,620)

(59,300) 142,537 (1,292,147) 82
104,682 46,597 1,121 583,985 0

(1,431,783)                  (24.8)                  (32.0) ($1,431,783)                  (24.8)                  (32.0)

(58,188)                  (41.9)                  (21.4) 0                      N/A                      N/A

($58,188)	(41.9)	(21.4)

(3,447,548)                     (1.1)                  (40.2) (1,044,915)                      N/A                  (88.0) (1,100,456)                  (99.6)                  (99.5) 82                       0.2                       0.2 (112,655)                     32.2                  (20.8) 3,597                     22.5                       1.4
(334)                       4.1                     (1.2) (3,877,326)                     13.1                  (43.5) 0                      N/A                      N/A

23

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430011 - BLUEPRINTS/BIDS

430012 - ERGONOMICS/PURCHASING 430016 - SOFTWARE REIMBURSEMENT 430023 - SALES/USE TAX
430026 - FACILITY USE SUPPLIES 430031 - VANDALISM
430038 - UNIFORMS 430050 - SUPPLIES M&O
430051 - SMALL TOOLS M&O 430052 - ASBESTOS/CONCRETE M&O 430053 - LAMP REPLACEMENT M&O 430054 - SUPP M&O SAFETY
430055 - SUPPLIES POOL 430060 - SUPPLIES GROUNDS
430061 - SUPPLIES HAZARDOUS WASTE 430062 - SUPPLIES FIBAR M&O
430063 - SUPPLIES IRRIGATION 430064 - CHEMICAL PRE-EMERGENT 430065 - SUPP VARSITY FIELD 430066 - SUPP BASEBALL FIELD ELEM 430070 - SUPPLIES/TRANSP
430071 - SHOP TOOLS 430072 - GAS
430073 - DIESEL

430074 - SUPP OIL & GR TRANSP 430075 - TIRES/OTH VEHICLES 430076 - REPAIR SUPP TRANSP 430082 - INVENTORY ADJUSTMENT 430091 - OFFSET FOR 5700 OBJECTS 430099 - REIMB SUPPLY

4400 - Noncapitalized Equipment

440000 - EQUIP $500-$24999 440005 - EQ REPL NON-CAP EQUIP
440099 - REIMB NON-CAP EQUIP $500-24999

4000 - 4999 Books and Supplies

Percent of Total

0 10,000 0 1,000 12,699
115,890 113,370 1,509,187 76,474 10,000 67,169 13,210 266,008 267,573 93,000 42,500 156,000 380 40,845 855 312,415 9,000 371,000 733,086 41,000 38,331 395,327 18,138 (60,030) 0

$16,196,930

7,320,982 22,922
0

$7,343,904

$27,959,108

6.4%

0 10,000 0 3,000 32,699
115,890 111,810 1,490,751 76,474 10,000 67,169 15,710 266,008 269,473 130,569 42,500 156,000 380 40,845 855 61,629 2,050 371,000 504,061 73,053 173,530 644,899 10,169 490,365
0

$25,820,503

3,818,327 22,922
0

$3,841,249

$34,412,958 7.6%

24

0 10,535 0 3,428 21,414
149,825 100,198 1,752,258 84,639 5,255 64,001 10,962 300,615 266,505 114,155 39,898 186,919
0 34,586 0 70,582 11,088 344,202 698,527 92,899 186,914 711,937 383
0 (35,495)

$16,296,289

5,717,374 0
33,457

$5,750,830

$25,308,354

5.7%

0 535 0
2,428 8,715 33,936 (13,172) 243,071 8,165 (4,745) (3,169) (2,249) 34,607 (1,068) 21,155 (2,602) 30,919 (380) (6,259) (855) (241,833) 2,088 (26,798) (34,559) 51,899 148,583 316,611 (17,755) 60,030 (35,495)

$99,359

(1,603,608) (22,922) 33,457

($1,593,073)

($2,650,754)

0 535 0 428
(11,285) 33,936 (11,612) 261,507 8,165 (4,745) (3,169) (4,749) 34,607 (2,968) (16,413) (2,602) 30,919 (380) (6,259) (855) 8,953 9,038 (26,798) 194,466 19,846 13,384 67,038 (9,786) (490,365) (35,495)

($9,524,214)

1,899,046 (22,922) 33,457

$1,909,581

($9,104,604)

N/A 5.3 N/A 242.8 68.6 29.3 (11.6) 16.1 10.7 (47.5) (4.7) (17.0) 13.0 (0.4) 22.7 (6.1) 19.8 (100.0) (15.3) (100.0) (77.4) 23.2 (7.2) (4.7) 126.6 387.6 80.1 (97.9) (100.0) N/A

0.6

(21.9) (100.0) N/A

(21.7)

(9.5)

N/A 5.3 N/A 14.3 (34.5) 29.3 (10.4) 17.5 10.7 (47.5) (4.7) (30.2) 13.0 (1.1) (12.6) (6.1) 19.8 (100.0) (15.3) (100.0) 14.5 440.8 (7.2) 38.6 27.2 7.7 10.4 (96.2) (100.0) N/A

(36.9)

49.7 (100.0) N/A

49.7

(26.5)

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5100 - Subagreements for Services

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

510000 - SUBAGREEMENTS FOR SERVICES

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE 520012 - FIXED MILEAGE/CLASSIFIED 520099 - CONF/TRAVEL REIM

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5400 - Insurance

545001 - PROPERTY INS 545002 - LIABILITY INS 545003 - OTHER INS
545004 - SELF INS CREDIT FR PROGRAMS

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550040 - GARBAGE 550050 - PEST CONTROL 550060 - TOWEL SERVICE
550061 - DUST MOP SERVICE 550070 - FUEL OIL UTILITY 550080 - PG&E
550085 - SPURR

2,375,462 $2,375,462

1,035,615 271,985 42,000
0

$1,349,600

54,976 $54,976

519,982 1,723,006 29,607 (1,087,931)

$1,184,664

1,549,383 286,538 127,998
0 41,500 87,138
5,945,279 1,149,000

$9,186,836

3,330,703 $3,330,703

1,677,878 325,514 44,500
0

$2,047,892

59,096 $59,096

519,982 1,880,308 34,607 (1,087,931)

$1,346,966

1,555,383 287,888 118,898 1,800 46,800 108,000 6,107,916 1,149,000

$9,375,685

3,053,525 $3,053,525

1,707,622 331,351 47,157 81,070

$2,167,200

51,576 $51,576

580,989 1,878,104 22,842 (1,112,482)

$1,369,453

1,560,164 348,349 112,009 1,273 23,594 96,396 6,639,185 1,103,602

$9,884,571

678,063 $678,063

672,007 59,366 5,157 81,070

$817,600

(3,401) ($3,401)

61,007 155,098 (6,765) (24,551)

$184,788

10,781 61,811 (15,989) 1,273 (17,906) 9,258 693,906 (45,398)

$697,735

(277,178) ($277,178)

29,744 5,837 2,657 81,070

$119,308

(7,521) ($7,521)

61,007 (2,204) (11,765) (24,551)

$22,486

4,781 60,461 (6,889) (527) (23,206) (11,604) 531,269 (45,398)

$508,886

28.5                     (8.3) 28.5                    (8.3)

64.9                       1.8 21.8                       1.8 12.3                       6.0 N/A                      N/A

60.6	5.8

(6.2)                  (12.7) (6.2)                  (12.7)

11.7                     11.7 9.0                     (0.1) (22.9)                  (34.0) 2.3                       2.3

15.6	1.7

0.7                       0.3 21.6                     21.0 (12.5)                     (5.8) N/A                  (29.3) (43.1)                  (49.6) 10.6                  (10.7) 11.7                       8.7 (4.0)                     (4.0)

7.6	5.4

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS 560002 - MAINTENANCE AGREEMENTS 560003 - ALARM SYSTEM
560004 - ALARM ADDITIONAL CHARGES 560005 - RENTAL
560006 - REPAIR EQUIP 560007 - MUSIC REPAIR 560009 - FIRE EXT SERV 560010 - BLDG LEASE/RENTS

232,107 2,792,482 319,107 9,785 149,394 317,868 112,075 27,906 77,900

748,222 2,878,549 320,981 11,223 178,105 347,040 76,352 30,406 84,945
25

745,535 2,594,746 282,163 1,958 119,136 295,307 107,482 30,615 63,049

513,428 (197,736) (36,944) (7,828) (30,258) (22,561) (4,593) 2,709 (14,851)

(2,686) (283,803) (38,818) (9,265) (58,969) (51,733) 31,130 209 (21,896)

221.2                     (0.4) (7.1)                     (9.9) (11.6)                  (12.1) (80.0)                  (82.6) (20.3)                  (33.1) (7.1)                  (14.9) (4.1)                     40.8 9.7                       0.7 (19.1)                  (25.8)

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560050 - REPAIR EQ M&O 560051 - REPAIR EQ, POOL 560070 - OUT SERVICE TRANSP 560071 - OUT SERV MECHANICAL 560072 - EQ REPAIR/TRANSP 560085 - REP/EQ GAD DEPT
560099 - NON/CAPITAL/RENTAL REIMB

5710 - Transfers of Direct Costs

571000 - DIRECT COST/TRF OF SERVICE 571003 - DIRECT COST/UTILITIES 571010 - DIRECT COST/MTCE
571015 - DIRECT COST/ADMIN FEES 571020 - DIRECT COST/TRANSPORTATION 571040 - DIRECT COST/GAD
571047 - DIRECT COST/ED SEMINARS 571050 - DIRECT COST/COPIER 571052 - DIRECT COST/SCANBACK 571060 - DIRECT COST/TECHNOLOGY 571070 - DIRECT COST/TEACH CTR 571080 - DIRECT COST/FUEL
571081 - DIRECT COST/MET PAC
571085 - DIRECT COST/SIERRA OUTDOOR SCH 571090 - DIRECT COST FINGERPRINTS

588,915 89,000 78,805 145,772 140,183 14,900 0

$5,096,199

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0

619,345 89,000 79,484 230,899 130,000 9,500
0

$5,834,050

0 0 0 0 0 0 0 0 0 0
(800) 0 0 0 0

($800)

718,689 27,778 89,168 264,234 84,910 406 5,846

$5,431,022

0 0 0 0 83 0 0 0 0 0 0 0 0 0 0

$83

129,774 (61,222) 10,363 118,462 (55,273) (14,494) 5,846

$334,823

0 0 0 0 83 0 0 0 0 0 0 0 0 0 0

$83

99,344 (61,222) 9,683 33,335 (45,090) (9,094) 5,846

($403,028)

0 0 0 0 83 0 0 0 0 0
800 0 0 0 0

$883

22.0                     16.0 (68.8)                  (68.8) 13.2                     12.2 81.3                     14.4 (39.4)                  (34.7) (97.3)                  (95.7) N/A                      N/A

6.6	(6.9)

N/A	N/A N/A	N/A N/A	N/A N/A	N/A N/A	N/A N/A	N/A N/A	N/A N/A	N/A N/A	N/A N/A	N/A N/A                (100.0) N/A	N/A N/A	N/A N/A	N/A N/A	N/A

N/A	(110.3)

26

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5750 - Transfers of Direct Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

575000 - DIRECT COST/INTERFUND TRF 575003 - DIRECT COST/UTILITY INTERFUND 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575047 - DIRECT COST/SEMINARS INTERFUND 575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575060 - DIRECT COST/TECH INTERFUND 575070 - DIRECT COST/TCH CTR INTERFUND 575080 - INTER-FUND DIRECT COST FUEL 575081 - DIRECT COST/MET PAC INTERFUND

(105,060) (182,500) (8,158) (33,049) 4,097 (28,081) 0
(8,150) (2,250) (25,565) (24,020) (10,300) 0

($423,036)

(106,322) (182,500) (12,626) (34,993) 4,097 (40,081) (100) (9,000) (2,250) (25,565) (30,020) (13,300) 0

($452,660)

(101,626) (175,000) (15,028) (30,327) 0 (37,239) (179) (10,127) (722) (25,690) (40,328) (13,489) 0

($449,755)

3,434 7,500 (6,870) 2,721 (4,097) (9,158) (179) (1,977) 1,528 (125) (16,308) (3,189) 0

($26,719)

4,696 7,500 (2,402) 4,666 (4,097) 2,842 (79) (1,127) 1,528 (125) (10,308) (189)
0

$2,905

(3.3) (4.1) 84.2 (8.2) (100.0) 32.6 N/A 24.3 (67.9) 0.5 67.9 31.0 N/A

6.3

(4.4) (4.1) 19.0 (13.3) (100.0) (7.1) 79.0 12.5 (67.9) 0.5 34.3 1.4 N/A

(0.6)

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580003 - CHARTER BUS 580005 - LEGAL SERVICES 580006 - ADVERTISING
580007 - FEES/ADMINISTRATIVE 580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER
580010 - SOFTWARE LICENSE 580011 - FCOE STRS PENATLIES 580021 - LEGAL SETTLEMENTS 580023 - CONS FEE TRANS/QZAB 580024 - CONS FEE TRUSTEE 580025 - CONS FEE/ CCELC 580036 - COST OF ISSUANCE MISC 580050 - ACTUARIAL ADJUST 580090 - BUDGET RESERVE 580099 - CONTRACT REIMB

328,044 3,414,143 692,968 1,339,700 55,623 10,500 218,161 108,662 404,043 1,000 75,000 1,000 1,500 10,000
0 0
50,355 0

$6,710,698

351,311 3,979,364 694,968 1,388,500 118,773 25,724 445,037 89,276 758,927 1,000 75,000 1,000 1,500 10,000 3,790
0 156,934 0

$8,101,103

270,786 3,326,348 857,673 797,220 78,859 30,195 562,904 230,433 763,643 167 171,019
0 0 0
3,438 0 13,536 7,713

$7,113,934

(57,258) (87,795) 164,705 (542,480) 23,236 19,695 344,742 121,772 359,600 (833) 96,019 (1,000) (1,500) (10,000) 3,438
0 (36,819) 7,713

$403,236

(80,525) (653,016) 162,705 (591,280) (39,914) 4,471 117,866 141,158 4,715 (833) 96,019 (1,000) (1,500) (10,000) (353)
0 (143,397) 7,713

($987,169)

(17.5) (2.6) 23.8 (40.5) 41.8 187.6 158.0 112.1 89.0 (83.3) 128.0 (100.0) (100.0) (100.0) N/A N/A (73.1) N/A

6.0

(22.9) (16.4) 23.4 (42.6) (33.6) 17.4 26.5 158.1 0.6 (83.3) 128.0 (100.0) (100.0) (100.0) (9.3) N/A (91.4) N/A

(12.2)

27

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5900 - Communications

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

590001 - PHONE CERTIFICATED 590002 - PHONE CLASSIFIED
590005 - COMMUNICATION/POSTAGE 590009 - TELEPHONE/E-RATE/DAS
590099 - COMMUNICATIONS REIMBURSABLE

5000 - 5999 Services and Other Operating Expenditures Percent of Total
6000 - 6999 Capital Outlay

6170 - Land Improvements

617000 - LAND IMPROVEMENTS 617006 - SITE IMPRV CONSTRUCTION
617014 - SITE IMPRV OTH CONSTRUCTION

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620006 - CONSTRUCTION
620099 - BLDG/IMPRV OF BLDG REIMB

6400 - Equipment

640090 - EQUIPMENT $25,000+ 640099 - EQUIP REIMB $25,000 +

6000 - 6999 Capital Outlay

Percent of Total

476,647 114,111 351,673 0
0

$942,431

$26,477,830 6.1%

0 0 0

$0

44,625 104,700 0

$149,325

564,126 0

$564,126

$713,451

0.2%

492,545 128,920 315,095 0
0

$936,560

$30,578,596 6.8%

0 1,151,082 0

$1,151,082

540,841 104,700 0

$645,541

1,525,824 0

$1,525,824

$3,322,446

0.7%

475,586 132,071 264,735 0
10

$872,402

$29,494,011 6.6%

0 697,913 0

$697,913

122,447 104,700 0

$227,147

1,791,326 34,320

$1,825,646

$2,750,706

0.6%

(1,061) 17,960 (86,939) 0
10

($70,029)

$3,016,181

0 697,913 0

$697,913

77,822 0 0

$77,822

1,227,200 34,320

$1,261,520

$2,037,256

(16,959) 3,151 (50,360) 0
10

($64,158)

($1,084,585)

0 (453,169) 0

($453,169)

(418,393) 0 0

($418,393)

265,502 34,320

$299,822

($571,740)

(0.2)                     (3.4) 15.7                       2.4 (24.7)                  (16.0) N/A                      N/A N/A                      N/A

(7.4)	(6.9)

11.4	(3.5)

N/A	N/A N/A                  (39.4) N/A	N/A

N/A	(39.4)

174.4                  (77.4) 0.0                       0.0 N/A                      N/A

52.1	(64.8)

217.5                     17.4 N/A                      N/A

223.6	19.6

285.5	(17.2)

28

Fund: 01 SubFund: -

7000 - 7499 Other Outgo

7130 - State Special Schools

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

713000 - STATE SP SCH

7283 - All Other Transfers to JPAs

722300 - TRANSFER OUT TO JPA CART

7310 - Transfers of Indirect Costs

731010 - DIRECT SUP/INDIRECT COST

7350 - Transfers of Indirect Costs - Interfund 735000 - TRF OF DIRECT COST-INTERFUND

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

7439 - Other Debt Service - Principal 743900 - DEBT SERVICE/PRINCIPAL

7000 - 7499 Other Outgo

Percent of Total

20,000 $20,000

907,951 $907,951

0 $0

(1,372,354) ($1,372,354)

25,890 $25,890

1,611,103 $1,611,103

$1,192,590

0.3%

20,000 $20,000

907,951 $907,951

0 $0

(1,327,931) ($1,327,931)

25,890 $25,890

1,611,103 $1,611,103

$1,237,013

0.3%

9,703 $9,703

907,951 $907,951

0 $0

(1,162,084) ($1,162,084)

25,924 $25,924

1,610,878 $1,610,878

$1,392,372

0.3%

(10,297) ($10,297)

0 $0

0 $0

210,270 $210,270

34 $34

(225) ($225)

$199,782

(10,297)                  (51.5)                  (51.5) ($10,297)                  (51.5)                  (51.5)

0                       0.0                       0.0 $0                       0.0                       0.0

0                      N/A                      N/A $0                     N/A                     N/A

165,847                  (15.3)                  (12.5) $165,847                  (15.3)                  (12.5)

34                       0.1                       0.1 $34                       0.1                       0.1

(225)                       0.0                       0.0 ($225)                       0.0                       0.0

$155,359	16.8	12.6

29

Fund: 01 SubFund: -

7600 - 7629 Interfund Transfers Out

7611 - From General Fund to Child Development Fund

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

761101 - TRANSFER TO CHILD DEVELOPMENT

7612 - Between General Fund and Special Reserve Fund

761200 - TRANSFER GF TO SRF/RCA 761237 - TRANSFER GF TO SRCPF

7619 - Other Authorized Interfund Transfers Out

761903 - TRANSFER TO ADULT FUND 761904 - TRANSFER TO COP
761905 - TRANSFER TO RCA 761911 - TRANSFER TO DEV FEES II
761914 - TRANSFER TO SPEC RES/CAP PROJ 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

267,355 2,192,099

$2,459,454

846,880 1,776,225 0
0 0
2,800,000

$5,423,105

$7,882,559

1.8%

0 $0

267,355 2,192,099

$2,459,454

846,880 1,731,200 0
0 0
2,800,000

$5,378,080

$7,837,534

1.7%

0 $0

267,355 2,192,099

$2,459,454

846,880 1,731,200 0
900,000 0
2,800,000

$6,278,080

$8,737,534

2.0%

0 $0

0 0

$0

0 (45,025) 0 900,000 0
0

$854,975

$854,975

0                      N/A                      N/A $0                     N/A                     N/A

0                       0.0                       0.0 0                       0.0                       0.0

$0	0.0	0.0

0	0.0	0.0 0                     (2.5)	0.0 0                      N/A                      N/A
900,000	N/A	N/A 0	N/A	N/A 0                       0.0                       0.0

$900,000	15.8	16.7

$900,000	10.8	11.5

30

SUMMARY OF REVISIONS

2017-2018 CHARTER SCHOOL FUND BUDGET

The following narrative will summarize the major revenue and expenditure categories for the Charter School Fund:

I.	2017-18 Charter School Revenues

A. Local Control Funding Formula (LCFF)

LCFF Revenues changed from $3,513,147 at Third Quarter to $3,362,734 at Annual, a decrease of $150,413.	This change is primarily due to the adjustment of prior year LCFF revenue during the 2017-18 fiscal year.

B. State Revenues

State Revenues changed from $140,917 at Third Quarter to $154,031 at Annual, an increase of $13,114. This increase was related to prior year Lottery apportionment adjustments received in the current fiscal year.

Change from 3rd Quarter to Annual	$	13,114

2017-18	2017-18
Adopted Budget	Annual	Increase/(Decrease)

Change from 3rd Quarter to Annual	$(150,413)	$113,502	$ 154,031	$	40,529

2017-18 Adopted Budget

$ 3,007,340

2017-18 Annual

$3,362,734

Increase/(Decrease)	C. Local Revenues

$ 355,394

Local Revenues changed from $47,014 at Third Quarter to $10,869 at Annual, a decrease of $36,145.	The decrease was primarily due to a year-end Fair Market Value adjustment.      GASB Statement 31 requires school districts to report their investments at fair value on the balance

31

sheet. As a result, the Charter School’s fund balance was affected due to the requirement to report cash in the county treasury at fair value on the balance sheet.

II.	2017-2018 Charter School Fund Expenditures

A. Certificated Employee Salaries

Change from 3rd Quarter to Annual	$ (36,145)

2017-18	2017-18

Adopted Budget	Annual	Increase/(Decrease)

$ 34,051	$ 10,869	$ (23,182)

D. Total Charter School Revenues

Certificated	Salaries	changed	from $1,548,383 at Third Quarter to $1,516,194 at Annual, a decrease of $32,189.     This savings was due to the decision to use teacher	stipends	to     accommodate     the school’s     ADA     growth     and	intervention services instead of hiring an additional teacher. The Third Quarter budget included salaries and benefits for an additional teacher.

Total Charter School Revenues changed from

$3,701,078 at Third Quarter to $3,527,634	Change from 3rd Quarter to Annual	$ (32,189) at Annual, a decrease of $173,444.

2017-18 Adopted Budget

2017-18
Annual	Increase/(Decrease)

Change from 3rd Quarter to Annual	$(173,444)	$ 1,526,775	$ 1,516,194	$ (10,581)

2017-18 Adopted Budget

$ 3,154,893

2017-18 Annual

$ 3,527,634

Increase/(Decrease)

$ 372,741

32

B. Classified Employee Salaries
Change from 3rd Quarter to Annual	$ (45,538)

Classified Employee Salaries changed from $240,713 at Third Quarter to $214,623 at Annual,	a	decrease	of	$26,090.	This difference was due to the student population not	requiring	all	of     the	Instructional Assistant     (IA)     and     Translator	services budgeted for in the LCAP resource for this school year.

Change from 3rd Quarter to Annual	$ (26,090)

2017-18	2017-18

Adopted Budget	Annual	Increase/(Decrease)

$ 217,592	$ 214,623	$	(2,969)

C.	Employee Benefits

Employee Benefits changed from $730,980 at Third Quarter to $685,442 at Annual, a decrease of $45,538. This change was due to both the utilization of teacher stipends to accommodate school ADA growth and the student population not requiring all of the budgeted IA and Translator services.

2017-18	2017-18

Adopted Budget	Annual	Increase/(Decrease)

$ 708,693	$ 685,442	$ (23,251)

D. Books, Supplies and Other Materials

Books,	Supplies	and	Other	Materials changed from $160,055 at Third Quarter to $45,021 at Annual, a decrease of $115,034. This change is due to unspent Grant dollars earmarked to be spent next year as allowed for in the Grant document. This includes one-time Mandate reimbursement dollars to be spent to accommodate growth and the changing needs of the school’s student population.

Item	Budget Adjustment College Readiness Grant                              $ (26,152) Supplies                                                                (88,882)
Change from 3rd Quarter to Annual	$ (115,034)

2017-18	2017-18

Adopted Budget	Annual	Increase/(Decrease)

$ 126,752	$ 45,021	$ (81,731)

E. Contracted Services and Other
Operating Expenditures	Change from 3rd Quarter to Annual	$	(3,889)

Contracted Services and Other Operating Expenditures changed from $190,570 at Third Quarter to $167,981 at Annual, a decrease of $22,588. The decrease is primarily due to less than expected advertising expenditures for the school year.

2017-18	2017-18

Adopted Budget	Annual	Increase/(Decrease)

$ 55,800	$ 44,567	$ (11,233)

G.	 Total Charter School Fund Expenditures

Change from 3rd Quarter to Annual

2017-18                    2017-18 Adopted Budget              Annual

$ (22,588)

Increase/(Decrease)

Total Charter School Fund Expenditures changed from $2,919,157 at Third Quarter to $2,673,829 at Annual, a decrease of $245,327.

$ 184,316	$ 167,981	$ (16,335)
Change from 3rd Quarter to Annual	$(245,327)

F. Other Outgo

2017-18 Adopted Budget

2017-18
Annual	Increase/(Decrease)

Other Outgo changed from $48,456 at	$2,819,928	$ 2,673,829	$(146,099) Third Quarter to $44,567 at Annual, a
decrease of $3,889. This decrease was due to an adjustment to indirect cost.

34

III.	Charter School Fund Balance

The total annual Revenues of $3,527,634 and the total annual Expenditures of $2,673,829 resulted in a surplus of $853,805. Therefore, the unaudited ending fund balance for the 2017-18 fiscal year can be calculated as follows:

Beginning Fund Balance, Audited 7/1/17	$2,992,428

2017-18 Revenues 2017-18 Expenditures

3,527,634 2,673,829

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/18, Unaudited

Components of the Ending Fund Balance: Restricted:
Prop 20 Lottery

College Readiness Block

Assigned: Capital Outlay
Sub-Total of Components

General Reserve, 6/30/18

General Reserve as a % of Expenditures

One-Time Items in 2017-18 Budget: One-Time Revenues
One-Time Grant Expenditures Total One-Time Items (2)

Ongoing Operating Surplus (1+2)

$853,805

$3,846,233

$20,610 $35,108

 2,300,000 $2,355,718

$1,490,516 55.7%

$(52,421)

 $ 54,498

 $ 2,077

$ 855,882

35

Fund: 09 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

09 - CHARTER SCHOOLS	$3,154,893	$3,701,078	$3,527,634	$372,741	($173,444)	11.8	(4.7)
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

2,058,718

$2,058,718

2,270,883

$2,270,883

2,231,633

$2,231,633

172,915

$172,915

(39,250)

($39,250)

8.4	(1.7)

8.4	(1.7)

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.	469,206

$469,206

573,947

$573,947

623,777

$623,777

154,571

$154,571

49,830	32.9	8.7

$49,830	32.9	8.7

8015 - Charter Schools General Purpose Entitlement - State Aid

801500 - RL CHARTER SCHOOL APPORT

8019 - LCFF/Revenue Limit State Aid - Prior Years 801900 - RL ST AID PRIOR YEAR

8091 - LCFF Transfers - Current Year 809100 - RL TRANSFER - CHARTER

8096 - Transfers to Charter Schools in Lieu of Property Taxes 809600 - IN LIEU PROPERTY TAX TRANSFER

8099 - LCFF/Revenue Limit Transfers - Prior Years

809900 - RL TRANSFER PY CHARTER

0 $0

0 $0

0 $0

479,416 $479,416

0

$0

0 $0

0 $0

0 $0

668,317 $668,317

0

$0

0 $0

(205,057) ($205,057)

0 $0

712,381 $712,381

0

$0

0 $0

(205,057) ($205,057)

0 $0

232,965 $232,965

0

$0

0                      N/A                      N/A $0                     N/A                     N/A

(205,057)                      N/A                      N/A ($205,057)                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

44,064                     48.6                       6.6 $44,064                     48.6                       6.6

0	N/A	N/A

$0	N/A	N/A

8010 - 8099 Revenue Limit Sources

Percent of Total

$3,007,340

95.3%

$3,513,147

94.9%

$3,362,734	$355,394	($150,413)	11.8	(4.3)

95.3%

36

Fund: 09 SubFund: -

8300 - 8599 Other State Revenue

8550 - Mandated Cost Reimbursements

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

859000 - ST OTHER REVENUE 859001 - ST OTHER REVENUE PR YR

8300 - 8599 Other State Revenue Percent of Total
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

12,905 $12,905

63,097 0

$63,097

37,500 0

$37,500

$113,502 3.6%

22,666

$22,666

66,809 $66,809

74,108 0

$74,108

0 0

$0

$140,917 3.8%

35,000

$35,000

66,809 $66,809

76,068 11,155

$87,222

0 0

$0

$154,031 4.4%

42,142

$42,142

53,904 $53,904

12,971 11,155

$24,125

(37,500) 0

($37,500)

$40,529

19,476

$19,476

0 $0

1,960 11,155

$13,114

0 0

$0

$13,114

7,142

$7,142

417.7                       0.0 417.7                       0.0

20.6                       2.6 N/A                      N/A

38.2	17.7

(100.0)                      N/A N/A                      N/A

(100.0)	N/A

35.7	9.3

85.9	20.4

85.9	20.4

8662 - Net Increase (Decrease) in the Fair Value of Investments

866200 - NET INC(DEC) FAIR VALUE INVEST

8689 - All Other Fees and Contracts 868900 - LOC ALL OTH FEES

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

11,385 $11,385

$34,051

1.1%

0 $0

12,014 $12,014

$47,014

1.3%

(43,160) ($43,160)

11,887 $11,887

$10,869

0.3%

(43,160) ($43,160)

502 $502

($23,182)

(43,160) ($43,160)

(127) ($127)

($36,145)

N/A                      N/A N/A                     N/A

4.4                     (1.1) 4.4                    (1.1)

(68.1)	(76.9)

37

Fund: 09 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

898000 - CONTRIB FR UNRESTRICTED REV 898002 - CONTRIB FOR LCAP

8990 - Contributions from Restricted Revenues 899000 - CONTRIB FR RESTRICTED REVENUE

8980 - 8999 Contributions

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

0                                  0                                  0                                  0 $0                               $0                               $0                               $0

$0	$0	$0	$0

0.0%	0.0%	0.0%

0                      N/A                      N/A 0                      N/A                      N/A

$0	N/A	N/A

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

38

Fund: 09 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

09 - CHARTER SCHOOLS	$2,819,928	$2,919,157	$2,673,829	($146,099)	($245,327)	(5.2)	(8.4)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

110040 - TEACH SAL SUMMER/HOURLY 110051 - TEACH SAL SCH BUS SUB 110060 - TEACH SAL STIPEND
110070 - TEACH SAL XTRA PD

1200 - Certificated Pupil Support Salaries

120002 - GUIDANCE SAL GLS/GIS 120003 - PSYCHOLOGIST SAL 120040 - PUPIL SUPPORT HRLY 120050 - PUPIL SUPPORT SUB

1,130,533 54,351
0 44,862 0

$1,229,746

113,248 76,227 0
0

$189,475

1,097,718 65,139
0 46,098 0

$1,208,955

155,673 74,587 0
0

$230,260

1,043,115 64,325
0 80,263 0

$1,187,703

136,111 74,631 0
8,582

$219,324

(87,418) 9,974
0 35,401 0

($42,043)

22,863 (1,596) 0 8,582

$29,849

(54,603) (814)
0 34,165 0

($21,252)

(19,562) 44
0 8,582

($10,936)

(7.7)                     (5.0) 18.4                     (1.2) N/A                      N/A 78.9                     74.1 N/A                      N/A

(3.4)	(1.8)

20.2                  (12.6) (2.1)                       0.1 N/A                      N/A N/A                      N/A

15.8	(4.7)

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL

130003 - LEARNING DIRECTOR SAL

1900 - Other Certificated Salaries

190003 - TRANSITION COORDINATORS 190040 - OTH CERT HOURLY

1000 - 1999 Certificated Personnel Salaries

Percent of Total

60,069 47,485

$107,554

0 0

$0

$1,526,775

54.1%

60,970 48,198

$109,168

0 0

$0

$1,548,383

53.0%

60,969 48,198

$109,167

0 0

$0

$1,516,194

56.7%

900 713

$1,613

0 0

$0

($10,581)

(1)                       1.5                       0.0 0                       1.5                       0.0

($1)	1.5	0.0

0                      N/A                      N/A 0                      N/A                      N/A

$0	N/A	N/A

($32,189)	(0.7)	(2.1)

39

Fund: 09 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

210001 - INSTR ASSIST/TUTOR 210040 - INSTRUCTIONAL HOURLY 210050 - INSTR ASSIST SUB

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240040 - CLASS BUSINESS SUPPORT HRLY 240050 - CLASS BUSINESS SUPPORT SUB 240070 - CLASS BUSINESS SUPPORT OT

2900 - Other Classified Salaries

290005 - RESOURCE OFFICER SAL 290006 - STUDENT LIAISON
290011 - CLASSIFIED TEACHER/THEATRE 290040 - OTH CL HOURLY
290060 - CLASSIFIED STIPEND 290070 - OTH CLASSIFIED OT 290090 - OTHER CLASSIFIED SAL

2000 - 2999 Classified Personnel Salaries Percent of Total
3000 - 3999 Employee Benefits

34,091 0
77

$34,168

182,424 0
500 500

$183,424

0 0 0 0 0 0 0

$0

$217,592

7.7%

54,648 0
77

$54,725

184,988 0
500 500

$185,988

0 0 0 0 0 0 0

$0

$240,713

8.2%

27,974 0 0

$27,974

182,304 0
4,063 0

$186,368

0 0 0 0 0
281 0

$281

$214,623

8.0%

(6,117) 0
(77)

($6,194)

(120) 0 3,563 (500)

$2,944

0 0 0 0 0
281 0

$281

($2,969)

(26,674) 0
(77)

($26,751)

(2,684) 0 3,563 (500)

$380

0 0 0 0 0
281 0

$281

($26,090)

(17.9) N/A (100.0)

(18.1)

(0.1) N/A 712.7 (100.0)

1.6

N/A N/A N/A N/A N/A N/A N/A

N/A

(1.4)

(48.8) N/A (100.0)

(48.9)

(1.5) N/A 712.7 (100.0)

0.2

N/A N/A N/A N/A N/A N/A N/A

N/A

(10.8)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	220,489

$220,489

223,487

$223,487

210,734

$210,734

(9,755)

($9,755)

(12,753)

($12,753)

(4.4)	(5.7)

(4.4)	(5.7)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	0	0	0	0

$0	$0	$0	$0

3202 - Public Employees' Retirement System, classified positions

0	N/A	N/A

$0	N/A	N/A

320200 - PERS CLASSIFIED	31,221

$31,221

31,940

$31,940

31,347

$31,347

126	(593)

$126	($593)

0.4	(1.9)

0.4	(1.9)

40

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

330100 - SOCIAL SECURITY CERT 330101 - MEDICARE CERT
330102 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS
330202 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

340111 - HEALTH CERT 340112 - DENTAL CERT 340113 - VISION CERT 340114 - LIFE INS CERT

3402 - Health & Welfare Benefits, classified positions

340211 - HEALTH CLASS 340212 - DENTAL CLASS 340213 - VISION CLASS 340214 - LIFE INS CLASS 340216 - DIS CLASS

0 22,148 0

$22,148

13,490 3,155 622

$17,267

207,182 18,799 4,121 1,227

$231,329

67,227 7,467 1,637 376 1,254

$77,961

0 22,459 0

$22,459

14,922 3,489 1,320

$19,731

218,255 19,774 4,333 1,287

$243,649

67,227 8,577 1,880 376 1,271

$79,331

0 20,893 0

$20,893

11,992 2,986 458

$15,436

207,280 18,449 4,043 1,089

$230,861

67,227 6,100 1,337 297 1,235

$76,195

0 (1,255) 0

($1,255)

(1,498) (169) (164)

($1,831)

98 (350) (78) (138)

($468)

(1) (1,368) (301) (79) (19)

($1,766)

0                      N/A                      N/A (1,566)                     (5.7)                     (7.0) 0                      N/A                      N/A

($1,566)	(5.7)	(7.0)

(2,930)	(11.1)	(19.6) (503)                     (5.4)	(14.4) (862)	(26.4)	(65.3)

($4,295)	(10.6)	(21.8)

(10,975)                       0.0                     (5.0) (1,325)                     (1.9)                     (6.7) (290)                     (1.9)                     (6.7) (198)                  (11.2)                  (15.4)

($12,788)	(0.2)	(5.2)

(1)                       0.0                       0.0 (2,478)                  (18.3)                  (28.9) (544)                  (18.4)                  (28.9) (79)                  (21.0)                  (21.0) (36)                     (1.5)                     (2.8)

($3,136)	(2.3)	(4.0)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT	762	773

$762	$773

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                  110                             123 $110                           $123

3601 - Workers' Compensation Insurance, certificated positions

746                             (16) $746                          ($16)

103	(7)

$103	($7)

(27)                     (2.2)                     (3.5) ($27)                    (2.2)                    (3.5)

(20)	(6.1)	(16.0)

($20)	(6.1)	(16.0)

360100 - W/C CERT

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS

31,908 $31,908

4,548

$4,548

32,361 $32,361

5,030

$5,030

31,688 $31,688

4,480

$4,480

(220)                          (673) ($220)                        ($673)

(68)	(550)

($68)	($550)

(0.7)                     (2.1) (0.7)                    (2.1)

(1.5)	(10.9)

(1.5)	(10.9)

41

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3701 - OPEB, Allocated, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

370100 - RETIREE BENEFITS CERT

3702 - OPEB, Allocated, classified positions 370200 - RETIREE BENEFIT CLASSIFIED

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL

3000 - 3999 Employee Benefits Percent of Total
1000 - 3999 Employee Compensation % of Total

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430002 - HOLDING INSTR SUPP 430005 - FOOD/IN-HOUSE MEETINGS 430008 - SUPPLIES NON-CLASSROOM

4400 - Noncapitalized Equipment 440000 - EQUIP $500-$24999

4000 - 4999 Books and Supplies

Percent of Total

56,492 $56,492

7,340 $7,340

6,108 140

$6,248

870 0

$870

$708,693 25.1% 87.0%

118,502 0 0
7,450 800

$126,752

0 $0

$126,752

4.5%

57,289 $57,289

7,510 $7,510

6,194 140

$6,334

963 0

$963

$730,980 25.0% 86.3%

135,601 2,218
0 11,326 1,561

$150,706

9,349 $9,349

$160,055

5.5%

48,330 $48,330

7,364 $7,364

5,172 302

$5,474

1,751 41

$1,792

$685,442 25.6% 90.4%

27,203 0 0
6,718 1,751

$35,672

9,349 $9,349

$45,021

1.7%

(8,162) ($8,162)

24 $24

(936) 162

($774)

881 41

$922

($23,251)

(91,299) 0 0
(732) 951

($91,080)

9,349 $9,349

($81,731)

(8,959) ($8,959)

(146) ($146)

(1,022) 162

($860)

788 41

$829

($45,538)

(108,397) (2,218)
0 (4,609) 190

($115,034)

0 $0

($115,034)

(14.4)                  (15.6) (14.4)                  (15.6)

0.3                     (1.9) 0.3                    (1.9)

(15.3)                  (16.5) 115.6                   115.6

(12.4)	(13.6)

101.3                     81.9 N/A                      N/A

106.0	86.1

(3.3)	(6.2)

(77.0)                  (79.9) N/A                (100.0) N/A                      N/A (9.8)                  (40.7) 118.9                     12.2

(71.9)	(76.3)

N/A                       0.0 N/A                       0.0

(64.5)	(71.9)

42

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

0                          9,846 1,337                          1,402

$1,337	$11,248

1,500                             970 $1,500                           $970

1,725                          1,725 4,500                          5,000

$6,225	$6,725

12,922 1,402

$14,324

970 $970

839 4,801

$5,640

12,922 65

$12,987

(530) ($530)

(886) 301

($585)

3,076                      N/A                     31.2 0                       4.9                       0.0

$3,076	971.4	27.3

0                  (35.3)                       0.0 $0                  (35.3)                       0.0

(886)                  (51.4)                  (51.4) (199)                       6.7                     (4.0)

($1,085)	(9.4)	(16.1)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS 560003 - ALARM SYSTEM
560004 - ALARM ADDITIONAL CHARGES 560005 - RENTAL
560010 - BLDG LEASE/RENTS

5710 - Transfers of Direct Costs

571000 - DIRECT COST/TRF OF SERVICE 571047 - DIRECT COST/ED SEMINARS

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575003 - DIRECT COST/UTILITY INTERFUND 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575040 - DIRECT COST/GAD/INTERF
575047 - DIRECT COST/SEMINARS INTERFUND 575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575070 - DIRECT COST/TCH CTR INTERFUND

0 0
250 1,500 24,000

$25,750

0 0

$0

40 0 250 485 350 0 450 400 200

$2,175

0 0
250 1,520 26,800

$28,570

0 0

$0

40 0 250 705 350 100 450 400 200

$2,495

0                                  0 0                                  0
216                             (34) 1,520                               20 26,800                          2,800

$28,536	$2,786

0                                  0 0                                  0

$0	$0

0	(40) 0                                  0 0                          (250)
679                             194 859                             509 179                             179 588                             138 240                          (160) 0                          (200)

$2,545	$370

0                      N/A 0                      N/A
(34)	(13.6) 0                       1.3 0                     11.7

($34)	10.8

0                      N/A 0                      N/A

$0	N/A

(40)                (100.0) 0                      N/A (250)                (100.0) (26)                     40.0 509                   145.4 79                      N/A 138                     30.7 (160)                  (40.1) (200)                (100.0)

$50	17.0

N/A N/A (13.6) 0.0 0.0

(0.1)

N/A N/A

N/A

(100.0) N/A (100.0) (3.7) 145.4 79.0 30.7 (40.1) (100.0)

2.0

43

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580006 - ADVERTISING

580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER
580010 - SOFTWARE LICENSE 580090 - BUDGET RESERVE

5900 - Communications

590001 - PHONE CERTIFICATED 590002 - PHONE CLASSIFIED
590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures Percent of Total
7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund 735000 - TRF OF DIRECT COST-INTERFUND

7000 - 7499 Other Outgo

Percent of Total

1,000 0 61,700 0
0 81,657 0

$144,357

648 324 2,000

$2,972

$184,316 6.5%

55,800 $55,800

$55,800

2.0%

230 0
61,700 0 0
75,660 0

$137,590

648 324 2,000

$2,972

$190,570 6.5%

48,456 $48,456

$48,456

1.7%

0 0
36,948 0
494 75,660 0

$113,102

648 324 1,892

$2,864

$167,981 6.3%

44,567 $44,567

$44,567

1.7%

(1,000) 0 (24,752) 0
494 (5,997) 0

($31,255)

0 0
(108)

($108)

($16,335)

(11,233) ($11,233)

($11,233)

(230) 0
(24,752) 0
494 0 0

($24,488)

0 0
(108)

($108)

($22,588)

(3,889) ($3,889)

($3,889)

(100.0) N/A (40.1) N/A N/A (7.3) N/A

(21.7)

0.0 0.0 (5.4)

(3.6)

(8.9)

(20.1) (20.1)

(20.1)

(100.0) N/A (40.1) N/A N/A 0.0 N/A

(17.8)

0.0 0.0 (5.4)

(3.6)

(11.9)

(8.0) (8.0)

(8.0)

44

SUMMARY OF REVISIONS 2017-2018 ADULT FUND BUDGET

The following narrative will summarize the major revenue and expenditure categories for the Adult Fund:

I.	2017-18 Adult Fund Revenues

A. Federal Revenues

Federal Revenues changed from $1,150,023 at Third Quarter to $1,145,080 at Annual, a decrease of $4,943. This decrease is due to lower than anticipated levels of Pell Grant payouts to students.

B.	State Revenues

State Revenues changed from $2,476,808 at Third Quarter to $2,470,387 at Annual, a decrease of $6,421. This decrease is due to anadjustmenttothe CalWorks apportionment.

Change from 3rd Quarter to Annual	$	(6,421)

2017-18	2017-18

Adopted Budget	Annual	Increase/(Decrease)

$ 2,509,015	$ 2,470,387	$	(38,628)

Change from 3rd Quarter to Annual	$	(4,943)	C.	Local Revenues

2017-18 Adopted Budget

$ 1,191,791

2017-18 Annual

$ 1,145,080

Increase/(Decrease)

$	(46,711)

Local Revenues changed from $2,169,984 at Third Quarter to $2,241,014 at Annual, an increase of $71,030. The majority of this increase is due to more student registrations than anticipated which resulted in additional class fees received.

45

Change from 3rd Quarter to Annual	$	71,030	Change from 3rd Quarter to Annual	$	59,666

2017-18 Adopted Budget

2017-18
Annual	Increase/(Decrease)

2017-18 Adopted Budget

2017-18
Annual	Increase/(Decrease)

$ 2,125,396	$ 2,241,014	$115,618	$ 6,673,082	$ 6,703,361	$	30,279

D.	Other Transfers In	II.	Adult Fund Expenditures

Other Transfers In were unchanged from Third Quarter to Annual.

Change from 3rd Quarter to Annual	$	-0-

2017-18	2017-18

Adopted Budget	Annual	Increase/(Decrease)

$ 846,880	$ 846,880	$	-0-

A.	Certificated Employee Salaries

Certificated Employee Salaries changed from $1,853,487 at Third Quarter to $1,834,924 at Annual, a decrease of $18,563. The decrease is primarily due to the reduction of planned teaching hours compared to the 2017-18 Third Quarter budget for the academic area. However, actual academic teaching hours for the 2017-18 fiscal year exceeded academic teaching hours for the 2016-17 fiscal year.

E.	Total Adult Fund Revenues
Change from 3rd Quarter to Annual	$	(18,563)

Total Adult Fund Revenues changed from $6,643,695 at Third Quarter to $6,703,361 at Annual, an increase of $59,666.

2017-18 Adopted Budget

2017-18
Annual	Increase/(Decrease)

$ 1,669,165	$ 1,834,924	$ 165,758

46

B.	Classified Employee Salaries
Change from 3rd Quarter to Annual	$	1,116

Classified Employee Salaries changed from $1,232,832 at Third Quarter to $1,313,848 at Annual, an increase of $81,016.	The increase is primarily due to the additional clerical hours added in the Academic Office and	the	Career	Technical	Educational Nursing office to support students and administration.

Change from 3rd Quarter to Annual	$	81,016

2017-18	2017-18

Adopted Budget	Annual	Increase/(Decrease)

$ 1,279,873	$ 1,313,848	$	33,975

2017-18	2017-18

Adopted Budget	Annual	Increase/(Decrease)

$ 1,335,454	$ 1,270,304	$	(65,150)

D.	Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from $428,387 at Third Quarter to $361,541 at Annual, a decrease of $66,846.	The decrease is primarily related to the reduction of	planned	materials	and	equipment purchases in the Academic and Community Education departments.

C.	Employee Benefits	Change from 3rd Quarter to Annual	$	(66,846)

Employee Benefits changed from $1,269,188 at Third Quarter to $1,270,304 at Annual, an increase of $1,116.

2017-18 Adopted Budget

$ 510,401

2017-18 Annual

$ 361,541

Increase/(Decrease)

$ (148,860)

47

E.	Contracted Services and Other
Operating Expenditures	Change from 3rd Quarter to Annual	$	-0-

Contracted Services and Other Operating Expenditures changed from $1,189,586 at Third Quarter to $992,622 at Annual, a decrease of $196,964.	The decrease is primarily due to reduced Pell Grant payout to students.

Item	Budget Adjustment Pell Grant Payouts                                               $ (104,449) Utilities                                                                       (100,000) Other Contracted Services                                    	7,485

Change from 3rd Quarter to Annual	$ (196,964)

2017-18	2017-18

Adopted Budget	Annual	Increase/(Decrease)

$ 100,318	$ 100,318	$	-0-

H.	Total Adult Fund Expenditures

Total Adult Fund Expenditures changed from $6,073,797 at Third Quarter to $5,873,557 at Annual, a decrease of $200,241.

Change from 3rd Quarter to Annual	$ (200,241)

2017-18 Adopted Budget

$ 1,115,338

2017-18 Annual

$ 992,622

Increase/(Decrease)

$(122,716)

2017-18 Adopted Budget

$ 6,010,548

2017-18 Annual

$ 5,873,557

Increase/(Decrease)

$ (136,992)

G.	Other Outgo

Other Outgo were unchanged from Third Quarter to Annual.

48

III.	Fund Balance

Total revenues are $6,703,361 and total expenditures are $5,873,557 at Annual, a surplus of $829,804. The analysis of the Fund Balance for the 2017-18 fiscal year is as follows:

Beginning Balance, Audited 7/1/17	$3,934,501

2017-18 Revenues 2017-18 Expenditures

Surplus/(Deficit)

6,703,361 5,873,557

829,804

Ending Fund Balance, 6/30/18, Unaudited	$ 4,764,305

Components of Fund Balance:

Assigned:

Capital Improvements

General Reserve

4,300,000

$ 464,305

49

Fund: 11 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

11 - ADULT EDUCATION FUND	$6,673,082	$6,643,695	$6,703,361	$30,279	$59,666	0.5	0.9
	
8100 - 8299 Federal Revenue

8285 - Interagency Contracts Between LEAs 828500 - FED INTERAGENCY CONTRACTS ARRA

8290 - All Other Federal Revenue 829000 - FED OTH REV

8100 - 8299 Federal Revenue Percent of Total
8300 - 8599 Other State Revenue

8311 - Other State Apportionments - Current Year 831100 - ST OTH APPORTIONMENTS

8319 - Other State Apportionments - Prior Years 831900 - ST OTH APPORT PR YR

8590 - All Other State Revenue

850018 - ST CALWORKS 859000 - ST OTHER REVENUE

8300 - 8599 Other State Revenue

Percent of Total

0 $0

1,191,791 $1,191,791

$1,191,791 17.9%

0 $0

0 $0

0 2,509,015

$2,509,015

$2,509,015

37.6%

0 $0

1,150,023 $1,150,023

$1,150,023 17.3%

0 $0

0 $0

0 2,476,808

$2,476,808

$2,476,808

37.3%

0 $0

1,145,080 $1,145,080

$1,145,080 17.1%

0 $0

0 $0

0 2,470,387

$2,470,387

$2,470,387

36.9%

0 $0

(46,711) ($46,711)

($46,711)

0 $0

0 $0

0 (38,628)

($38,628)

($38,628)

0                      N/A                      N/A $0                     N/A                     N/A

(4,943)                     (3.9)                     (0.4) ($4,943)                    (3.9)                    (0.4)

($4,943)	(3.9)	(0.4)

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A (6,421)                     (1.5)                     (0.3)

($6,421)	(1.5)	(0.3)

($6,421)	(1.5)	(0.3)

50

Fund: 11 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

866000 - LOC INTEREST INCOME/TREAS	14,000

$14,000

45,000

$45,000

56,103

$56,103

42,103

$42,103

11,103	300.7	24.7

$11,103	300.7	24.7

8662 - Net Increase (Decrease) in the Fair Value of Investments

866200 - NET INC(DEC) FAIR VALUE INVEST

8671 - Adult Education Fees 867100 - LOC ADULT ED FEES

8677 - Interagency Services Between LEAs 867700 - LOC INTERAGENCY

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE 869907 - LOC BOOKSTORE TEXTBOOKS

8600 - 8799 Other Local Revenue Percent of Total
8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In 891901 - OTH INTERFUND TRANSFER IN

8900 - 8929 Interfund Transfers In Percent of Total
8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues 898000 - CONTRIB FR UNRESTRICTED REV

8980 - 8999 Contributions

Percent of Total

0 $0

1,463,000 $1,463,000

0 $0

528,396 120,000

$648,396

$2,125,396 31.9%

846,880 $846,880

$846,880 12.7%

0 $0

$0

0.0%

0 $0

1,478,088 $1,478,088

0 $0

526,896 120,000

$646,896

$2,169,984 32.7%

846,880 $846,880

$846,880 12.7%

0 $0

$0

0.0%

(57,753) ($57,753)

1,539,404 $1,539,404

230 $230

561,549 141,481

$703,029

$2,241,014 33.4%

846,880 $846,880

$846,880 12.6%

0 $0

$0

0.0%

(57,753) ($57,753)

76,404 $76,404

230 $230

33,153 21,481

$54,633

$115,618

0 $0

$0

0 $0

$0

(57,753)                      N/A                      N/A ($57,753)                     N/A                     N/A

61,316                       5.2                       4.1 $61,316                       5.2                       4.1

230                      N/A                      N/A $230                     N/A                     N/A

34,653                       6.3                       6.6 21,481                     17.9                     17.9

$56,133	8.4	8.7

$71,030	5.4	3.3

0                       0.0                       0.0 $0                       0.0                       0.0

$0	0.0	0.0

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

51

Fund: 11 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

11 - ADULT EDUCATION FUND	$6,010,548	$6,073,797	$5,873,557	($136,992)	($200,241)	(2.3)	(3.3)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

110040 - TEACH SAL SUMMER/HOURLY 110050 - TEACH SAL SUB
110060 - TEACH SAL STIPEND

1200 - Certificated Pupil Support Salaries

120002 - GUIDANCE SAL GLS/GIS

1,083,846 62,897 18,781 7,782

$1,173,306

203,968

$203,968

1,163,908 159,122 15,781 8,000

$1,346,811

233,254

$233,254

1,128,200 175,687 11,413 8,702

$1,324,002

233,254

$233,254

44,354 112,790 (7,369) 920

$150,696

29,286

$29,286

(35,708)                       4.1                     (3.1) 16,565                   179.3                     10.4 (4,369)                  (39.2)                  (27.7) 702                     11.8                       8.8

($22,809)	12.8	(1.7)

0	14.4	0.0

$0	14.4	0.0

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL 130002 - COORDINATOR SAL
130003 - LEARNING DIRECTOR SAL 130008 - DIST ADM SAL

1900 - Other Certificated Salaries

190001 - RESOURCE TEACH SAL 190060 - OTHER CERTIFICTED STIPEND 190090 - CERT OTH SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

60,068 89,870 121,375 14,578

$285,891

0 6,000 0

$6,000

$1,669,165

27.8%

60,969 89,870 104,727 14,856

$270,422

0 3,000 0

$3,000

$1,853,487

30.5%

60,970 93,000 105,875 14,856

$274,701

0 2,967 0

$2,967

$1,834,924

31.2%

902 3,130 (15,500) 278

($11,190)

0 (3,033) 0

($3,033)

$165,758

1                       1.5                       0.0 3,130                       3.5                       3.5 1,148                  (12.8)                       1.1 0                       1.9                       0.0

$4,279	(3.9)	1.6

0                      N/A                      N/A (33)                  (50.6)                     (1.1) 0                      N/A                      N/A

($33)	(50.6)	(1.1)

($18,563)	9.9	(1.0)

52

Fund: 11 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

210001 - INSTR ASSIST/TUTOR 210040 - INSTRUCTIONAL HOURLY 210050 - INSTR ASSIST SUB

2200 - Classified Support Salaries

220003 - CUSTODIAL SAL 220050 - CLASS SUPPORT SUB

2300 - Classified Supervisors' and Administrators' Salaries 230001 - CLASS MANAGEMENT SA

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240040 - CLASS BUSINESS SUPPORT HRLY 240050 - CLASS BUSINESS SUPPORT SUB 240090 - CLASS BUSINESS SUPPORT OTHER

2900 - Other Classified Salaries

290005 - RESOURCE OFFICER SAL 290011 - CLASSIFIED TEACHER/THEATRE 290040 - OTH CL HOURLY
290060 - CLASSIFIED STIPEND 290090 - OTHER CLASSIFIED SAL

2000 - 2999 Classified Personnel Salaries Percent of Total
3000 - 3999 Employee Benefits

91,649 1,077 11,150

$103,876

70,284 0

$70,284

189,431 $189,431

695,834 5,500 8,150 2,000

$711,484

0 0
6,200 12,150 186,447

$204,797

$1,279,873

21.3%

107,239 15,350 11,000

$133,589

71,323 0

$71,323

190,893 $190,893

642,580 5,500 11,150 0

$659,230

0 0
6,800 12,150 158,847

$177,797

$1,232,832

20.3%

88,786 25,892 7,559

$122,236

73,234 0

$73,234

198,486 $198,486

702,491 4,176 10,638 0

$717,306

0 0
10,626 0 191,961

$202,587

$1,313,848

22.4%

(2,864) 24,815 (3,591)

$18,360

2,950 0

$2,950

9,055 $9,055

6,657 (1,324) 2,488 (2,000)

$5,821

0 0
4,426 (12,150) 5,514

($2,210)

$33,975

(18,453) 10,542 (3,441)

($11,353)

1,911 0

$1,911

7,593 $7,593

59,911 (1,324) (512)
0

$58,075

0 0
3,826 (12,150) 33,114

$24,790

$81,016

(3.1) 2304.1 (32.2)

17.7

4.2 N/A

4.2

4.8 4.8

1.0 (24.1) 30.5 (100.0)

0.8

N/A N/A 71.4 (100.0) 3.0

(1.1)

2.7

(17.2) 68.7 (31.3)

(8.5)

2.7 N/A

2.7

4.0 4.0

9.3 (24.1) (4.6) N/A

8.8

N/A N/A 56.3 (100.0) 20.8

13.9

6.6

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	202,350

$202,350

231,895

$231,895

237,242

$237,242

34,892

$34,892

5,347	17.2	2.3

$5,347	17.2	2.3

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

12,591

$12,591

11,791

$11,791

12,978

$12,978

387	1,187

$387	$1,187

3.1	10.1

3.1	10.1

53

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	2,337	2,337

$2,337	$2,337

8,229	5,892

$8,229	$5,892

5,892	252.1	252.1

$5,892	252.1	252.1

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

330100 - SOCIAL SECURITY CERT 330101 - MEDICARE CERT
330102 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS
330202 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

340111 - HEALTH CERT 340112 - DENTAL CERT 340113 - VISION CERT 340114 - LIFE INS CERT

3402 - Health & Welfare Benefits, classified positions

340211 - HEALTH CLASS 340212 - DENTAL CLASS 340213 - VISION CLASS 340214 - LIFE INS CLASS 340216 - DIS CLASS

155,398 $155,398

4,254 21,875 600

$26,729

60,798 16,777 6,431

$84,005

248,120 24,037 4,441 1,565

$278,163

223,805 22,112 4,642 1,403 5,295

$257,257

158,514 $158,514

4,109 23,146 950

$28,205

65,061 17,458 7,907

$90,426

278,524 25,560 6,146 1,801

$312,031

234,455 21,892 4,501 1,385 5,259

$267,492

158,317 $158,317

3,291 24,430 741

$28,462

62,573 18,408 6,149

$87,130

287,118 25,607 5,611 1,516

$319,852

221,970 20,029 4,389 1,105 4,302

$251,793

2,920 $2,920

(962) 2,555 141

$1,734

1,775 1,632 (282)

$3,125

38,998 1,570 1,170 (49)

$41,689

(1,835) (2,084) (253) (298) (993)

($5,463)

(196) ($196)

(818) 1,284 (209)

$257

(2,488) 951 (1,758)

($3,296)

8,595 47 (535) (285)

$7,821

(12,485) (1,864) (112) (280) (957)

($15,698)

1.9                     (0.1) 1.9                    (0.1)

(22.6)	(19.9) 11.7                       5.5 23.6	(22.0)

6.5	0.9

2.9                     (3.8) 9.7                       5.4 (4.4)                  (22.2)

3.7	(3.6)

15.7                       3.1 6.5                       0.2 26.3                     (8.7) (3.1)                  (15.8)

15.0	2.5

(0.8)                     (5.3) (9.4)                     (8.5) (5.5)                     (2.5) (21.3)                  (20.2) (18.8)                  (18.2)

(2.1)	(5.9)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT	789	794	901	112

$789	$794	$901	$112

107	14.2	13.5

$107	14.2	13.5

54

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

350200 - SUI CLASS                                                                                  665                             641 $665                           $641

3601 - Workers' Compensation Insurance, certificated positions

645	(20)

$645	($20)

4	(3.0)	0.7

$4	(3.0)	0.7

360100 - W/C CERT

3602 - Workers' Compensation Insurance, classified positions 360200 - W/C CLASS

3701 - OPEB, Allocated, certificated positions 370100 - RETIREE BENEFITS CERT

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED

32,059 $32,059

25,206 $25,206

48,105 $48,105

194,280

33,686 $33,686

24,357 $24,357

56,827 $56,827

35,921

38,350 $38,350

27,103 $27,103

53,162 $53,162

31,634

6,291 $6,291

1,897 $1,897

5,057 $5,057

(162,646)

4,664 $4,664

2,746 $2,746

(3,665) ($3,665)

(4,287)

19.6                     13.8 19.6                     13.8

7.5                     11.3 7.5                     11.3

10.5                     (6.4) 10.5                    (6.4)

(83.7)	(11.9)

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL
390105 - PARS CERT GOLDEN HANDSHAKE

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL
390206 - PARS GOLDEN HANDSHAKE

3000 - 3999 Employee Benefits Percent of Total
1000 - 3999 Employee Compensation % of Total

$194,280

7,790 1,160 0

$8,950

5,196 1,375 0

$6,571

$1,335,454 22.2%
71.3%

$35,921

6,285 85
0

$6,370

4,752 3,150 0

$7,902

$1,269,188 20.9%
71.7%

$31,634

7,340 270
0

$7,609

5,255 1,640 0

$6,896

$1,270,304 21.6%
75.2%

($162,646)

(451) (890) 0

($1,341)

60 265 0

$325

($65,150)

($4,287)	(83.7)	(11.9)

1,055                     (5.8)                     16.8 185                  (76.8)                   217.2
0	N/A	N/A

$1,239	(15.0)	19.5

503                       1.2                     10.6 (1,510)                     19.3                  (47.9) 0                      N/A                      N/A

($1,006)	5.0	(12.7)

$1,116	(4.9)	0.1

55

Fund: 11 SubFund: -

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

410000 - TEXTBOOKS

410001 - BOOKSTORE INV ADJ

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430004 - PRINTING/PUBLISHING 430005 - FOOD/IN-HOUSE MEETINGS 430008 - SUPPLIES NON-CLASSROOM 430023 - SALES/USE TAX
430038 - UNIFORMS 430050 - SUPPLIES M&O

4400 - Noncapitalized Equipment 440000 - EQUIP $500-$24999

4000 - 4999 Books and Supplies Percent of Total
5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550050 - PEST CONTROL 550080 - PG&E

105,500 0

$105,500

141,844 97,200 6,000 51,150 0
0 6,000

$302,194

102,707 $102,707

$510,401 8.5%

64,931 2,400

$67,331

5,415 $5,415

6,000 900 100,000

$106,900

120,106 0

$120,106

132,560 96,975 8,000 34,396 0
0 8,500

$280,432

27,849 $27,849

$428,387 7.1%

62,808 2,400

$65,208

5,415 $5,415

6,000 900 100,000

$106,900

109,731 (1,452)

$108,279

86,343 91,868 6,010 33,791 0
0 7,498

$225,510

27,752 $27,752

$361,541 6.2%

51,498 2,358

$53,856

6,945 $6,945

8,391 0 0

$8,391

4,231 (1,452)

$2,779

(55,501) (5,332) 10 (17,359) 0
0 1,498

($76,684)

(74,955) ($74,955)

($148,860)

(13,433) (42)

($13,475)

1,530 $1,530

2,391 (900) (100,000)

($98,509)

(10,375) (1,452)

($11,827)

(46,217) (5,107) (1,990) (605)
0 0
(1,002)

($54,921)

(97) ($97)

($66,846)

(11,310) (42)

($11,352)

1,530 $1,530

2,391 (900) (100,000)

($98,509)

4.0 N/A

2.6

(39.1) (5.5) 0.2 (33.9) N/A N/A 25.0

(25.4)

(73.0) (73.0)

(29.2)

(20.7) (1.8)

(20.0)

28.3 28.3

39.8 (100.0) (100.0)

(92.2)

(8.6) N/A

(9.8)

(34.9) (5.3) (24.9) (1.8) N/A N/A (11.8)

(19.6)

(0.3) (0.3)

(15.6)

(18.0) (1.8)

(17.4)

28.3 28.3

39.8 (100.0) (100.0)

(92.2)

56

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS 560002 - MAINTENANCE AGREEMENTS 560003 - ALARM SYSTEM
560005 - RENTAL 560006 - REPAIR EQUIP
560010 - BLDG LEASE/RENTS

5710 - Transfers of Direct Costs 571010 - DIRECT COST/MTCE

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575060 - DIRECT COST/TECH INTERFUND 575070 - DIRECT COST/TCH CTR INTERFUND

15,500 0 7,500 0
500 2,000

$25,500

0 $0

1,550 1,000 3,750 0 2,850 0
600

$9,750

0 0
3,200 890 500 2,000

$6,590

0 $0

2,280 1,000 10,250 0 2,850 0
600

$16,980

0 0
4,115 940 1,422 960

$7,436

0 $0

3,625 (2,950) 5,482 0
734 0 434

$7,326

(15,500) 0 (3,386) 940
922 (1,040)

($18,064)

0 $0

2,075 (3,950) 1,732 0 (2,116) 0
(166)

($2,424)

0 0
915 50 922
(1,040)

$846

0 $0

1,345 (3,950) (4,768) 0 (2,116) 0
(166)

($9,654)

(100.0) N/A (45.1) N/A 184.3 (52.0)

(70.8)

N/A N/A

133.9 (395.0) 46.2 N/A (74.2) N/A (27.7)

(24.9)

N/A N/A 28.6 5.6 184.3 (52.0)

12.8

N/A N/A

59.0 (395.0) (46.5) N/A (74.2) N/A (27.7)

(56.9)

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580005 - LEGAL SERVICES 580006 - ADVERTISING
580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER
580010 - SOFTWARE LICENSE

5900 - Communications

590001 - PHONE CERTIFICATED 590002 - PHONE CLASSIFIED
590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

500,000 258,203 3,000 61,000 0 12,500 31,200

$865,903

1,590 1,000 31,949

$34,539

$1,115,338

18.6%

500,000 281,037 3,000 69,979 2,202 10,551 81,650

$948,419

1,590 1,000 37,484

$40,074

$1,189,586

19.6%

395,551 312,666 0 50,900 202 21,165 88,831

$869,315

1,609 1,037 36,708

$39,354

$992,622

16.9%

(104,449) 54,463 (3,000) (10,100) 202 8,665 57,631

$3,412

19 37
4,759

$4,815

($122,716)

(104,449) 31,629 (3,000) (19,079) (2,000) 10,614 7,181

($79,104)

19 37 (776)

($720)

($196,964)

(20.9) 21.1 (100.0) (16.6) N/A 69.3 184.7

0.4

1.2 3.7 14.9

13.9

(11.0)

(20.9) 11.3 (100.0) (27.3) (90.8) 100.6 8.8

(8.3)

1.2 3.7 (2.1)

(1.8)

(16.6)

57

Fund: 11 SubFund: -

6000 - 6999 Capital Outlay

6200 - Buildings and Improvements of Buildings

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

620006 - CONSTRUCTION

6000 - 6999 Capital Outlay Percent of Total
7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund 735000 - TRF OF DIRECT COST-INTERFUND

7000 - 7499 Other Outgo Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out 761900 - TRANSFER TO GENERAL FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

$0 0.0%

100,318 $100,318

$100,318 1.7%

0 $0

$0

0.0%

0 $0

$0 0.0%

100,318 $100,318

$100,318 1.7%

0 $0

$0

0.0%

0                                  0 $0                               $0

$0	$0 0.0%

100,318                                  0 $100,318                               $0

$100,318	$0 1.7%

0                                  0 $0                               $0

$0	$0

0.0%

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

0                       0.0                       0.0 $0                       0.0                       0.0

$0	0.0	0.0

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

58

Summary of Revisions

2017-2018 Child Development Fund Budget

The following narrative will summarize the revenue and expenditure categories for the Child Development Fund.

I.	2017-18 Child Development Revenues

A. State Revenues

B. Local Revenues

Local Revenues changed from $7,376,406 at Third Quarter to $7,875,568 at Annual, an increase of $499,162. The increase is due to a rate increase in the Campus Club program and enrollment exceeding projections in the spring and summer programs.

State Revenues changed from $4,158,797 at Third Quarter to $4,631,804 at Annual, an increase of $473,007. This represented additional service provided for students eligible under the State Preschool contract.

Change from 3rd Quarter to Annual

2017-18                   2017-18 Adopted Budget              Annual

$ 499,162

Increase/(Decrease)

$ 7,376,406	$ 7,875,568	$ 499,162

Change from 3rd Quarter to Annual	$ 473,007

2017-18 Adopted Budget

$ 4,158,797

2017-18 Annual

$ 4,631,804

Increase/(Decrease)

$ 473,007

D. Total Child Development Fund Revenues

Total Child Development Fund Revenues increased	from	$11,535,203	at	Third Quarter to $12,507,372 at Annual, an increase of $972,169.

Change from 3rd Quarter to Annual	$ 972,169	B. Classified Employee Salaries

2017-18	2017-18

Adopted Budget	Annual	Increase/(Decrease)

$ 11,535,203	$ 12,507,372	$ 972,169

II. 2017-18 Child Development Expenditures

A. Certificated Employee Salaries

Classified Employee Salaries changed from $5,251,891 at Third Quarter to $5,515,665 at Annual, an increase of $263,774. This consists of a variety of positions including Campus Club instructors, aides, school site supervisors, clerical and financial support. This increase is due to additional staff and staff	hours	resulting	from	increased program	enrollment     in     the     summer program.

Certificated Employee Salaries	changed from	$1,981,590 at Third Quarter to $2,039,129 at Annual, an increase of $57,539.	This	consists	of	preschool classroom       teachers,       nurses	and administrators.     The	increase     represents additional hours for preschool teachers and assistants for various trainings.

Change from 3rd Quarter to Annual

2017-18                   2017-18 Adopted Budget              Annual

$ 5,234,282	$ 5,515,665

$ 263,774

Increase/(Decrease)

$ 281,383

Change from 3rd Quarter to Annual	$	57,539	C. Employee Benefits

2017-18 Adopted Budget

$ 1,970,039

2017-18 Annual

$ 2,039,129

Increase/(Decrease)

$	69,090

Employee	Benefits	changed	from $1,843,927      at	Third	Quarter      to $2,014,422 at Annual, an increase of $170,495. This is due to the increase in salaries previously reported.

Change from 3rd Quarter to Annual	$ 170,495

2017-18	2017-18

Adopted Budget	Annual	Increase/(Decrease)

$ 1,657,890	$ 2,014,422	$ 356,532

D.	Books, Supplies and Other Materials

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $794,640 at Third Quarter to $726,259 at Annual, a decrease of $68,380.	Decreases in this category primarily represent less than projected	funding      spent	on	facility upgrades and student field trip fees.

Books,	Supplies	and	Other	Materials changed from $941,302 at Third Quarter to $767,662	at	Annual,     a	decrease	of $173,640.

Item	Budget Adjustment Supplies                                                                 $ (147,801) Equipment                                                                  (25,839)
Change from 3rd Quarter to Annual	$ (173,640)

Item Facility Repairs
Fees for Field Trips

Other Contracted Services

Change from 3rd Quarter to Annual

2017-18                    2017-18 Adopted Budget              Annual

Budget Adjustment $ (41,123)
(12,199) (15,058)
$ (68,380)

Increase/Decrease

2017-18 Adopted Budget

2017-18
Annual	Increase/(Decrease)	$ 852,140	$ 726,259	$(125,880)

$ 1,078,340	$ 767,662	$(310,678)

F. Other Outgo	III.	Fund Balance

Other Outgo changed from $721,852 at Third Quarter to $576,129 at Annual, a decrease of $145,723. The budgeted amount for indirect costs was based on budgeted expenditures. Actual expenditures were lower than budgeted, resulting in a decreasetoindirectcostsforthe2017-18 fiscal year.

Total revenues are $12,507,372 and total expenditures are $11,639,267 at Annual, a surplus of $868,105. The analysis of the Fund Balance for the 2017-18 fiscal year is as follows:

Beginning Fund Balance, Audited 7/1/17	$ 1,551,011

2017-18 Revenues Change from 3rd Quarter to Annual	$ (145,723)	2017-18 Expenditures

12,507,372 11,639,267

2017-18 Adopted Budget

$ 742,511

2017-18 Annual

$ 576,129

Increase/(Decrease)

$ (166,382)

Surplus/(Deficit)

Ending Fund Balance, 6/30/18, Unaudited

868,105

$ 2,419,116

I. Total Child Development Fund Expenditures

Total	Child	Development	Fund Expenditures are as follows:

Change from 3rd Quarter to Annual	$ 104,064

2017-18 Adopted Budget

$ 11,535,203

2017-18 Annual

$ 11,639,267

Increase/(Decrease)

$ 104,064

Fund: 12 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

12 - CHILD DEVELOPMENT FUND	$11,535,203	$11,535,203	$12,507,372	$972,169	$972,169	8.4	8.4
	
8300 - 8599 Other State Revenue

8590 - All Other State Revenue

851000 - ST DEFERRED REVENUE 859000 - ST OTHER REVENUE

8300 - 8599 Other State Revenue Percent of Total
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

8673 - Child Development Parent Fees 867301 - LOC CHILD DEV PARENT FEES

8689 - All Other Fees and Contracts 868900 - LOC ALL OTH FEES

8699 - All Other Local Revenue

861000 - LOC DEF REVENUE 869900 - LOC OTHER REVENUE

8600 - 8799 Other Local Revenue Percent of Total
8900 - 8929 Interfund Transfers In

8911 - To Child Development Fund from General Fund 891101 - TRANSFER FR GF TO CD

8900 - 8929 Interfund Transfers In

Percent of Total

0 4,158,797

$4,158,797

$4,158,797 36.1%

0 $0

384,000 $384,000

6,992,406 $6,992,406

0 0

$0

$7,376,406 63.9%

0 $0

$0

0.0%

0 4,158,797

$4,158,797

$4,158,797 36.1%

0 $0

384,000 $384,000

6,992,406 $6,992,406

0 0

$0

$7,376,406 63.9%

0 $0

$0

0.0%

0 4,631,804

$4,631,804

$4,631,804 37.0%

44,278 $44,278

326,331 $326,331

7,504,959 $7,504,959

0 0

$0

$7,875,568 63.0%

0 $0

$0

0.0%

0 473,007

$473,007

$473,007

44,278 $44,278

(57,669) ($57,669)

512,553 $512,553

0 0

$0

$499,162

0 $0

$0

0                      N/A                      N/A 473,007                     11.4                     11.4

$473,007	11.4	11.4

$473,007	11.4	11.4

44,278                      N/A                      N/A $44,278                     N/A                     N/A

(57,669)                  (15.0)                  (15.0) ($57,669)                  (15.0)                  (15.0)

512,553                       7.3                       7.3 $512,553                       7.3                       7.3

0                      N/A                      N/A 0                      N/A                      N/A

$0	N/A	N/A

$499,162	6.8	6.8

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

63

Fund: 12 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

897901 - CH DEV LOANS

8930 - 8979 All Other Financing Sources Percent of Total
8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues 898000 - CONTRIB FR UNRESTRICTED REV

8990 - Contributions from Restricted Revenues 899000 - CONTRIB FR RESTRICTED REVENUE

8980 - 8999 Contributions

Percent of Total

0                                  0                                  0                                  0 $0                               $0                               $0                               $0

$0	$0	$0	$0 0.0%                           0.0%                           0.0%

0                                  0                                  0                                  0 $0                               $0                               $0                               $0

0                                  0                                  0                                  0 $0                               $0                               $0                               $0

$0	$0	$0	$0

0.0%	0.0%	0.0%

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

64

Fund: 12 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

12 - CHILD DEVELOPMENT FUND	$11,535,203	$11,535,203	$11,639,267	$104,064	$104,064	0.9	0.9
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL 110015 - TEACHER ASSIST 110050 - TEACH SAL SUB

1200 - Certificated Pupil Support Salaries

120004 - NURSE SAL

1,400,607 43,197 99,600

$1,543,404

97,944

$97,944

1,450,083 37,197 89,600

$1,576,880

100,236

$100,236

1,529,413 31,815 73,253

$1,634,481

100,568

$100,568

128,807 (11,383) (26,347)

$91,077

2,624

$2,624

79,330 (5,383) (16,347)

$57,601

332

$332

9.2	5.5 (26.4)                  (14.5) (26.5)                  (18.2)

5.9	3.7

2.7	0.3

2.7	0.3

1300 - Certificated Supervisors' and Administrators' Salaries

130002 - COORDINATOR SAL 130008 - DIST ADM SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

0 328,691

$328,691

$1,970,039

17.1%

0 304,474

$304,474

$1,981,590

17.2%

0 304,080

$304,080

$2,039,129

17.5%

0 (24,611)

($24,611)

$69,090

0                      N/A                      N/A (394)                     (7.5)                     (0.1)

($394)	(7.5)	(0.1)

$57,539	3.5	2.9

65

Fund: 12 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

210001 - INSTR ASSIST/TUTOR 210050 - INSTR ASSIST SUB

2200 - Classified Support Salaries

220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT

2300 - Classified Supervisors' and Administrators' Salaries 230001 - CLASS MANAGEMENT SA

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240050 - CLASS BUSINESS SUPPORT SUB 240090 - CLASS BUSINESS SUPPORT OTHER

2900 - Other Classified Salaries

290060 - CLASSIFIED STIPEND 290090 - OTHER CLASSIFIED SAL

2000 - 2999 Classified Personnel Salaries Percent of Total
3000 - 3999 Employee Benefits

895,712 88,090

$983,802

4,353 0

$4,353

350,507 $350,507

483,033 24,246 1,200

$508,479

710 3,386,431

$3,387,141

$5,234,282

45.4%

947,987 78,090

$1,026,077

2,025 0

$2,025

340,499 $340,499

454,324 23,536 1,200

$479,060

710 3,403,520

$3,404,230

$5,251,892

45.5%

994,277 97,204

$1,091,481

0 0

$0

322,392 $322,392

424,059 18,427 1,894

$444,380

742 3,656,671

$3,657,413

$5,515,665

47.4%

98,564 9,114

$107,679

(4,353) 0

($4,353)

(28,116) ($28,116)

(58,974) (5,819) 694

($64,099)

32 270,240

$270,272

$281,383

46,289 19,114

$65,404

(2,025) 0

($2,025)

(18,108) ($18,108)

(30,265) (5,109) 694

($34,680)

32 253,151

$253,183

$263,774

11.0 10.3

10.9

(100.0) N/A

(100.0)

(8.0) (8.0)

(12.2) (24.0) 57.8

(12.6)

4.5 8.0

8.0

5.4

4.9 24.5

6.4

(100.0) N/A

(100.0)

(5.3) (5.3)

(6.7) (21.7) 57.8

(7.2)

4.5 7.4

7.4

5.0

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	175,649

$175,649

243,141

$243,141

263,225

$263,225

87,575

$87,575

20,083	49.9	8.3

$20,083	49.9	8.3

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

42,458

$42,458

39,074

$39,074

42,668

$42,668

210	3,594	0.5	9.2

$210	$3,594	0.5	9.2

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	5,721	2,366

$5,721	$2,366

2,823	(2,898)

$2,823	($2,898)

456	(50.7)	19.3

$456	(50.7)	19.3

66

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

330100 - SOCIAL SECURITY CERT 330101 - MEDICARE CERT
330102 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS
330202 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

340111 - HEALTH CERT 340112 - DENTAL CERT 340113 - VISION CERT 340114 - LIFE INS CERT

3402 - Health & Welfare Benefits, classified positions

340211 - HEALTH CLASS 340212 - DENTAL CLASS 340213 - VISION CLASS 340214 - LIFE INS CLASS 340216 - DIS CLASS

438,914 $438,914

4,209 29,185 7,132

$40,526

201,446 62,565 34,868

$298,879

49,063 39,994 7,770 469

$97,296

268,200 44,625 9,448 2,226 3,690

$328,188

592,056 $592,056

4,383 28,303 7,132

$39,818

227,723 72,515 34,222

$334,460

39,646 28,105 6,555 335

$74,641

238,537 34,640 7,852 1,639 3,088

$285,756

643,550 $643,550

4,338 29,388 7,380

$41,106

256,476 79,456 39,351

$375,284

42,256 30,450 6,672 368

$79,746

265,239 38,879 8,519 1,766 2,801

$317,204

204,636 $204,636

129 202 247

$579

55,031 16,891 4,483

$76,405

(6,807) (9,544) (1,098) (101)

($17,550)

(2,960) (5,746) (928) (460) (889)

($10,984)

51,493                     46.6                       8.7 $51,493                     46.6                       8.7

(44)                       3.1                     (1.0) 1,085                       0.7                       3.8 247                       3.5                       3.5

$1,288	1.4	3.2

28,753	27.3	12.6 6,941	27.0                       9.6 5,129	12.9	15.0

$40,823	25.6	12.2

2,610                  (13.9)                       6.6 2,345                  (23.9)                       8.3 117                  (14.1)                       1.8 33                  (21.5)                       9.9

$5,106	(18.0)	6.8

26,702                     (1.1)                     11.2 4,239                  (12.9)                     12.2 667                     (9.8)                       8.5 127                  (20.7)                       7.7 (287)                  (24.1)                     (9.3)

$31,448	(3.3)	11.0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                    978                             978                             875                          (103) $978                           $978                           $875                        ($103)

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS	2,839	2,609	2,628	(211)

$2,839	$2,609	$2,628	($211)

(103)                  (10.5)                  (10.5) ($103)                  (10.5)                  (10.5)

20	(7.4)	0.8

$20	(7.4)	0.8

67

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT

3602 - Workers' Compensation Insurance, classified positions 360200 - W/C CLASS

3701 - OPEB, Allocated, certificated positions 370100 - RETIREE BENEFITS CERT

3702 - OPEB, Allocated, classified positions 370200 - RETIREE BENEFIT CLASSIFIED

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL
390105 - PARS CERT GOLDEN HANDSHAKE

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL
390206 - PARS GOLDEN HANDSHAKE

41,464 $41,464

89,281 $89,281

15,426 $15,426

50,548 $50,548

6,968 300
0

$7,268

19,817 2,640 0

$22,457

38,761 $38,761

106,475 $106,475

13,396 $13,396

41,320 $41,320

7,668 200
0

$7,868

20,010 1,197 0

$21,208

42,865 $42,865

115,031 $115,031

13,447 $13,447

42,116 $42,116

8,157 134
0

$8,291

22,064 1,502 0

$23,565

1,400 $1,400

25,750 $25,750

(1,979) ($1,979)

(8,432) ($8,432)

1,189 (166) 0

$1,023

2,247 (1,138) 0

$1,109

4,103                       3.4                     10.6 $4,103                       3.4                     10.6

8,556                     28.8                       8.0 $8,556                     28.8                       8.0

51                  (12.8)                       0.4 $51                  (12.8)                       0.4

796                  (16.7)                       1.9 $796                  (16.7)                       1.9

489                     17.1                       6.4 (66)                  (55.2)                  (32.8) 0                      N/A                      N/A

$423	14.1	5.4

2,053                     11.3                     10.3 304                  (43.1)                     25.4
0	N/A	N/A

$2,358	4.9	11.1

3000 - 3999 Employee Benefits Percent of Total
1000 - 3999 Employee Compensation % of Total

$1,657,890 14.4%
76.8%

$1,843,927 16.0%
78.7%

$2,014,422	$356,532	$170,495	21.5	9.2 17.3%
82.2%

68

Fund: 12 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430000 - INSTRUCTIONAL SUPPLIES 430005 - FOOD/IN-HOUSE MEETINGS 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM

4400 - Noncapitalized Equipment 440000 - EQUIP $500-$24999

4000 - 4999 Books and Supplies Percent of Total
5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5500 - Operations and Housekeeping Services

550050 - PEST CONTROL

655,832 6,725
0 321,311

$983,868

94,472 $94,472

$1,078,340 9.3%

46,288 5,430

$51,718

980

$980

568,722 6,797
0 301,311

$876,830

64,472 $64,472

$941,302 8.2%

41,288 5,430

$46,718

980

$980

424,131 4,107
0 300,791

$729,029

38,633 $38,633

$767,662 6.6%

35,249 4,301

$39,551

1,925

$1,925

(231,701) (2,618)
0 (20,520)

($254,839)

(55,839) ($55,839)

($310,678)

(11,039) (1,129)

($12,167)

945

$945

(144,591)                  (35.3)                  (25.4) (2,689)                  (38.9)                  (39.6)
0                      N/A                      N/A (520)                     (6.4)                     (0.2)

($147,801)	(25.9)	(16.9)

(25,839)                  (59.1)                  (40.1) ($25,839)                  (59.1)                  (40.1)

($173,640)	(28.8)	(18.4)

(6,039)                  (23.8)                  (14.6) (1,129)                  (20.8)                  (20.8)

($7,167)	(23.5)	(15.3)

945	96.4	96.4

$945	96.4	96.4

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS 560002 - MAINTENANCE AGREEMENTS 560003 - ALARM SYSTEM
560005 - RENTAL 560006 - REPAIR EQUIP

296,000 5,600
0 4,032 2,798

$308,430

228,828 700
0 5,232 1,671

$236,430

189,423 0 0
5,765 120

$195,308

(106,577) (5,600)
0 1,733 (2,678)

($113,123)

(39,405) (700)
0 533
(1,551)

($41,123)

(36.0) (100.0) N/A 43.0 (95.7)

(36.7)

(17.2) (100.0) N/A 10.2 (92.8)

(17.4)

69

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5750 - Transfers of Direct Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

575000 - DIRECT COST/INTERFUND TRF 575003 - DIRECT COST/UTILITY INTERFUND 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575060 - DIRECT COST/TECH INTERFUND 575070 - DIRECT COST/TCH CTR INTERFUND 575080 - INTER-FUND DIRECT COST FUEL

94,102 182,500 6,600 27,700 1,900 11,990 7,000 450 25,565 23,220 1,300

$382,327

94,102 182,500 11,376 22,924 1,900 11,990 7,000 450 25,565 29,220 1,300

$388,327

88,101 175,000 17,978 23,851 0 16,279 7,067 460 25,690 39,894 1,034

$395,353

(6,001) (7,500) 11,378 (3,849) (1,900) 4,289 67
10 125
16,674 (266)

$13,026

(6,001) (7,500) 6,602 927 (1,900) 4,289 67
10 125
10,674 (266)

$7,026

(6.4) (4.1) 172.4 (13.9) (100.0) 35.8 1.0
2.2 0.5 71.8 (20.4)

3.4

(6.4) (4.1) 58.0 4.0 (100.0) 35.8 1.0
2.2 0.5 36.5 (20.4)

1.8

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580006 - ADVERTISING

580007 - FEES/ADMINISTRATIVE 580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER
580010 - SOFTWARE LICENSE 580090 - BUDGET RESERVE

5900 - Communications

590001 - PHONE CERTIFICATED 590002 - PHONE CLASSIFIED
590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

130 15,720 8,700 0 47,030 0
0 0

$71,580

3,500 13,605 20,000

$37,105

$852,140

7.4%

130 15,720 8,700 0 57,030 0 6,500 0

$88,080

3,500 13,605 17,000

$34,105

$794,640

6.9%

0 6,796 4,980 0 44,832 0 6,500 0

$63,108

2,544 13,410 15,062

$31,016

$726,259

6.2%

(130) (8,924) (3,720) 0 (2,199) 0 6,500 0

($8,473)

(956) (195) (4,938)

($6,089)

($125,880)

(130) (8,924) (3,720) 0 (12,199) 0
0 0

($24,973)

(956) (195) (1,938)

($3,089)

($68,380)

(100.0) (56.8) (42.8) N/A (4.7) N/A N/A N/A

(11.8)

(27.3) (1.4) (24.7)

(16.4)

(14.8)

(100.0) (56.8) (42.8) N/A (21.4) N/A 0.0 N/A

(28.4)

(27.3) (1.4) (11.4)

(9.1)

(8.6)

70

Fund: 12 SubFund: -

6000 - 6999 Capital Outlay

6200 - Buildings and Improvements of Buildings

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

620000 - BLDG/IMPRV OF BLDG

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay Percent of Total
7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund 735000 - TRF OF DIRECT COST-INTERFUND

7439 - Other Debt Service - Principal 743900 - DEBT SERVICE/PRINCIPAL

7000 - 7499 Other Outgo Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out 761900 - TRANSFER TO GENERAL FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

0 $0

$0 0.0%

616,511 $616,511

126,000 $126,000

$742,511 6.4%

0 $0

$0

0.0%

0 $0

0 $0

$0 0.0%

595,852 $595,852

126,000 $126,000

$721,852 6.3%

0 $0

$0

0.0%

0 $0

0 $0

$0 0.0%

450,129 $450,129

126,000 $126,000

$576,129 4.9%

0 $0

$0

0.0%

0 $0

0 $0

$0

(166,382) ($166,382)

0 $0

($166,382)

0 $0

$0

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

(145,723)                  (27.0)                  (24.5) ($145,723)                  (27.0)                  (24.5)

0                       0.0                       0.0 $0                       0.0                       0.0

($145,723)	(22.4)	(20.2)

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

71

SUMMARY OF REVISIONS

2017-2018 CAFETERIA FUND BUDGET

The following narrative will summarize the major revenue and expenditure categories for the Cafeteria Fund:

I.	2017-18 Cafeteria Fund Revenues

A.	Federal Revenues

Federal	Revenues	changed	from $10,630,733	at	Third	Quarter      to $10,520,544 at Annual, a decrease of $110,189. The change is a combination of lower than estimated funds received from Federal meal reimbursements, and less donated commodities being received.

Item	Budget Adjustment Federal revenues (NSLP)                                  $ (47,086) Federal donated commodities                       	(63,103)
Change from 3rd Quarter to Annual	$(110,189)

2017-18	2017-18

Adopted Budget	Annual	Increase/(Decrease)

$ 10,859,565	$ 10,520,544	$(339,021)

B.	State Revenues

State Revenues changed from $709,166 at Third Quarter to $722,170 at Annual, an increase of $13,003 due to revenues received exceeding projections.

Change from 3rd Quarter to Annual	$	13,003

2017-18	2017-18

Adopted Budget	Annual	Increase/(Decrease)

$ 702,419	$ 722,170	$	19,751

C.	Local Revenues

Local Revenues changed from $4,146,742 at Third Quarter to $4,157,457 at Annual, an increase of $10,715 due to slightly higher than budgeted revenues received over the Third Quarter from ala carte sales and prepayments	made	to	student	meal accounts.

72

Item	Budget Adjustment Student sales                                                     $	349 Adult ala carte sales                                                  1,507 Special events                                                            (2,434) Other Food Sales                                                      11,292
Change from 3rd Quarter to Annual	$	10,715

2017-18	2017-18
Adopted Budget	Annual	Increase/(Decrease)

II.	2017-18 Cafeteria Fund Expenditures

A.	Classified Employee Salaries

Classified Employee Salaries changed from $4,920,825 at Third Quarter to $4,896,636 at Annual, a decrease of $24,189, primarily due to expenditures for substitute salaries being lower than anticipated.

$ 4,437,086	$ 4,157,457	$ (279,629)

D.	Total Cafeteria Fund Revenues

Item	Budget Adjustment Classified support salaries                              $ (13,005) Classified supervisor salaries                                 (9,823) Other classified salaries                                  	(1,361)
Change from 3rd Quarter to Annual	$ (24,189)

Total Cafeteria Fund Revenues changed from $15,486,641	at	Third	Quarter	to $15,400,170 at Annual, a decrease of $86,471.

2017-18 Adopted Budget

$ 4,913,672

2017-18 Annual

$ 4,896,636

Increase/(Decrease)

$ (17,036)

Change from 3rd Quarter to Annual	$ (86,471)

2017-18 Adopted Budget

$ 15,999,070

2017-18 Annual

$ 15,400,170

Increase/(Decrease)

$ (598,900)

73

B.	Employee Benefits	C. Books, Supplies and Other Materials

Employee	Benefits	changed	from $2,626,755 at Third Quarter to $2,615,903 at Annual, a decrease of $10,852.     The changes are generally related to changes to salaries noted in the Classified Employee Salaries section.

Item	Budget Adjustment CalPERS                                                               $	(3,805) OASDI/Medicare                                                        (2,443) Health & welfare benefits                                        (2,985) Other employee benefits                                 	(1,619)
Change from 3rd Quarter to Annual	$ (10,852)

Books, Supplies and Other Materials changed from $7,382,573 at Third Quarter to $6,992,301 at Annual, a decrease of $390,272. The change occurred primarily due to the identification of costs going above budget mid-year. Campus Catering staff met and developed and executed a plan to reverse that trend by changing purchasing habits and menuing. The result is that the trend was reversed and food came in below budget.

2017-18 Adopted Budget

$ 2,757,520

2017-18 Annual

$ 2,615,903

Increase/(Decrease)

$(141,617)

Item	Budget Adjustment Supplies                                                               $ (17,612) Noncapitalized equipment                                   (32,174) Food                                                                       (340,486)
Change from 3rd Quarter to Annual	$(390,272)

2017-18 Adopted Budget

$ 7,754,643

2017-18 Annual

$ 6,992,301

Increase/(Decrease)

$(762,342)

74

D.	Contracted Services and Other Operating Expenditures

Change from 3rd Quarter to Annual	$	44,699

Contracted Services and Other Operating Expenditures changed from $193,455 at Third Quarter to $162,565 at Annual, a decrease of $30,890. This is primarily due to travel and contract expenditures that did not come to fruition.

2017-18                    2017-18 Adopted Budget              Annual

$ 33,000	$ 112,230

F.	Other Outgo

Increase/(Decrease)

$	79,230

Item	Budget Adjustment Conference/travel                                             $ (10,234) Rents, leases & repairs                                           (5,499) Transfers of direct costs                                         (1,574) Professional services                                             (12,934) Communications                                               	(649)
Change from 3rd Quarter to Annual	$ (30,890)

Other Outgo changed from $583,305 at Third Quarter to $567,070 at Annual, a decrease of $16,235. The decrease is due to overall decreases in expenditures resulting in a decrease to indirect costs.

2017-18 Adopted Budget

2017-18	Change from 3rd Quarter to Annual	$	(16,235) Annual             Increase/(Decrease)

$ 195,355	$ 162,565	$ (32,790)		2017-18 Adopted Budget

2017-18
Annual	Increase/(Decrease)

$ 599,725	$ 567,070	$	(32,655)

E.	Capital Outlay

Capital Outlay changed from $67,531 at Third Quarter to $112,230 at Annual, an increase of $44,699 due to a freezer that was replaced at the end of the year which was not anticipated as of the Third Quarter.

75

H.	Total Cafeteria Fund Expenditures	III. Cafeteria Fund Balance

Total Cafeteria Fund Expenditures are as follows:

Change from 3rd Quarter to Annual	$ (427,740)

The total revenues are $15,400,170 and total expenditures are $15,346,705. The projected Fund Balance for the 2017-18 fiscal year is as follows:

2017-18 Adopted Budget

$ 16,253,915

2017-18 Annual

$ 15,346,705

Increase/(Decrease)

$ (907,210)

Beginning Fund Balance, Audited 7/1/17

Revenues                                        15,400,170 Expenditures                                 15,346,705

Surplus/(Deficit) (1)

$7,605,809

53,465

Ending Fund Balance, 6/30/18, Unaudited	$7,659,274

Assigned:

New Building Lease

Sub-Total of Components

6,891,939

6,891,939

General Reserve

General Reserve Percentage

One-Time costs in 2017-18: One-Time Vehicle purchase Kitchen equipment
Total One-Time (2)

Ongoing Surplus/(Deficit) (1+2)

$ 767,335

5%

34,692 77,538 $112,230

$ 165,695

76

Fund: 13 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

13 - CAFETERIA FUND	$15,999,070	$15,486,641	$15,400,170	($598,900)	($86,471)	(3.7)	(0.6)
	
8100 - 8299 Federal Revenue

8220 - Child Nutrition Programs 822000 - FED CHILD NUTRITION

8221 - Donated Food Commodities

822100 - FED DONATED FOOD COMMODITIES

8100 - 8299 Federal Revenue Percent of Total
8300 - 8599 Other State Revenue

8520 - Child Nutrition

852000 - ST CHILD NUTRITION

8300 - 8599 Other State Revenue Percent of Total
8600 - 8799 Other Local Revenue

8634 - Food Service Sales

863401 - FS STUDENT FOOD SALES/LUNCH 863402 - FS STUDENT FOOD SALES/BKFT 863403 - FS CHILD CARE INC
863404 - FS STUDENT ALA CARTE 863405 - FS ADULT ALA CARTE 863406 - FS SPECIAL EVENT INCOME 863407 - FS OTHER INCOME
863408 - FS OVER/SHORT

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

8600 - 8799 Other Local Revenue

Percent of Total

9,759,565 $9,759,565

1,100,000 $1,100,000

$10,859,565 67.9%

702,419 $702,419

$702,419 4.4%

3,900,935 285,484
0 714
6,517 168,559 36,720 (11,843)

$4,387,086

50,000 $50,000

$4,437,086

27.7%

9,630,733 $9,630,733

1,000,000 $1,000,000

$10,630,733 68.6%

709,166 $709,166

$709,166 4.6%

2,970,673 254,885
0 667,919 8,755 135,691 24,367 47,453

$4,109,742

37,000 $37,000

$4,146,742

26.8%

9,583,647 $9,583,647

936,897 $936,897

$10,520,544 68.3%

722,170 $722,170

$722,170 4.7%

2,966,587 251,087
0 676,151 10,262 133,257 17,755 64,714

$4,119,814

37,643 $37,643

$4,157,457

27.0%

(175,919) ($175,919)

(163,103) ($163,103)

($339,021)

19,751 $19,751

$19,751

(934,348) (34,396) 0 675,437 3,745 (35,301) (18,965) 76,557

($267,272)

(12,357) ($12,357)

($279,629)

(47,086) ($47,086)

(63,103) ($63,103)

($110,189)

13,003 $13,003

$13,003

(4,086) (3,797) 0 8,232 1,507 (2,434) (6,612) 17,261

$10,072

643 $643

$10,715

(1.8)                     (0.5) (1.8)                    (0.5)

(14.8)                     (6.3) (14.8)                    (6.3)

(3.1)	(1.0)

2.8                       1.8 2.8                       1.8

2.8	1.8

(24.0)                     (0.1) (12.0)                     (1.5) N/A                      N/A 94599.1                       1.2 57.5                     17.2 (20.9)                     (1.8) (51.6)                  (27.1) (646.4)                     36.4

(6.1)	0.2

(24.7)                       1.7 (24.7)                       1.7

(6.3)	0.3

77

Fund: 13 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

13 - CAFETERIA FUND	$16,253,915	$15,774,445	$15,346,705	($907,210)	($427,740)	(5.6)	(2.7)
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220006 - WAREHOUSE SAL 220007 - MAINTENANCE SAL 220020 - FOOD SERVICE SAL 220040 - CLASS SUPPORT HOURLY 220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT
220090 - CLASSIFIED SUPPORT OTHER

2300 - Classified Supervisors' and Administrators' Salaries 230001 - CLASS MANAGEMENT SA

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240050 - CLASS BUSINESS SUPPORT SUB 240070 - CLASS BUSINESS SUPPORT OT

2900 - Other Classified Salaries 290090 - OTHER CLASSIFIED SAL

2000 - 2999 Classified Personnel Salaries Percent of Total
3000 - 3999 Employee Benefits

121,082 125,195 2,940,390 150,204 125,758 5,110
0

$3,467,739

1,270,041 $1,270,041

149,437 569
0

$150,006

25,886 $25,886

$4,913,672

30.2%

123,898 127,057 2,905,462 142,941 161,336 1,528
0

$3,462,223

1,280,883 $1,280,883

152,219 0 0

$152,219

25,500 $25,500

$4,920,825

31.2%

123,898 127,057 2,898,701 156,723 141,036 1,528
275

$3,449,218

1,271,060 $1,271,060

152,346 0 0

$152,346

24,012 $24,012

$4,896,636

31.9%

2,816 1,862 (41,689) 6,518 15,278 (3,582) 275

($18,521)

1,018 $1,018

2,909 (569) 0

$2,340

(1,874) ($1,874)

($17,036)

0 0
(6,761) 13,781 (20,300) 0
275

($13,005)

(9,823) ($9,823)

127 0 0

$127

(1,488) ($1,488)

($24,189)

2.3                       0.0 1.5                       0.0 (1.4)                     (0.2) 4.3                       9.6 12.1                  (12.6) (70.1)                       0.0 N/A                      N/A

(0.5)	(0.4)

0.1                     (0.8) 0.1                    (0.8)

1.9                       0.1 (100.0)                      N/A N/A                      N/A

1.6	0.1

(7.2)                     (5.8) (7.2)                    (5.8)

(0.3)	(0.5)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	0	0	0	0

$0	$0	$0	$0

3202 - Public Employees' Retirement System, classified positions

0	N/A	N/A

$0	N/A	N/A

320200 - PERS CLASSIFIED

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS
330202 - SUPPLEMENTAL RETIREMENT CLASS

656,724 $656,724

260,231 72,131 40,681

$373,043

626,467 $626,467

240,484 68,389 31,734

$340,608 78

622,662 $622,662

238,360 67,923 31,882

$338,165

(34,062) ($34,062)

(21,871) (4,208) (8,799)

($34,878)

(3,805)                     (5.2)                     (0.6) ($3,805)                    (5.2)                    (0.6)

(2,124)                     (8.4)                     (0.9) (466)                     (5.8)                     (0.7) 148                  (21.6)                       0.5

($2,443)	(9.3)	(0.7)

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

340211 - HEALTH CLASS 340212 - DENTAL CLASS 340213 - VISION CLASS 340214 - LIFE INS CLASS 340216 - DIS CLASS

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

1,266,074 125,799 23,182 8,167 33,959

$1,457,180

2,487

$2,487

1,233,330 122,212 26,779 6,704 15,990

$1,405,014

2,390

$2,390

1,232,108 121,192 26,555 6,687 15,488

$1,402,030

2,378

$2,378

(33,966) (4,607) 3,373 (1,480) (18,471)

($55,151)

(109)

($109)

(1,222)                     (2.7)                     (0.1) (1,020)                     (3.7)                     (0.8) (224)                     14.5                     (0.8) (16)                  (18.1)                     (0.2) (502)                  (54.4)                     (3.1)

($2,985)	(3.8)	(0.2)

(12)	(4.4)	(0.5)

($12)	(4.4)	(0.5)

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS

3702 - OPEB, Allocated, classified positions 370200 - RETIREE BENEFIT CLASSIFIED

3802 - PERS Reduction, classified positions 380200 - PERS REV LIM REDUC CLASS

3902 - Other Benefits, classified positions

390202 - OTH BEN-CL TUITION REIMB 390203 - SELF INSUR CLASS
390204 - AB 1522 ACCRUAL

390206 - PARS GOLDEN HANDSHAKE

3000 - 3999 Employee Benefits Percent of Total
1000 - 3999 Employee Compensation % of Total

97,541 $97,541

145,985 $145,985

0 $0

4,409 18,668 1,482 0

$24,559

$2,757,520 17.0%
47.2%

102,679 $102,679

128,069 $128,069

0 $0

0 19,681 1,847 0

$21,527

$2,626,755 16.7%
47.8%

102,144 $102,144

127,373 $127,373

0 $0

0 19,584 1,568 0

$21,152

$2,615,903 17.0%
49.0%

4,603 $4,603

(18,612) ($18,612)

0 $0

(4,409) 916
86 0

($3,407)

($141,617)

(535) ($535)

(696) ($696)

0 $0

0 (97) (279) 0

($376)

($10,852)

4.7                     (0.5) 4.7                    (0.5)

(12.7)                     (0.5) (12.7)                    (0.5)

N/A                      N/A N/A                     N/A

(100.0)	N/A 4.9                     (0.5) 5.8                  (15.1)
N/A	N/A

(13.9)	(1.7)

(5.1)	(0.4)

79

Fund: 13 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430072 - GAS
430082 - INVENTORY ADJUSTMENT

4400 - Noncapitalized Equipment 440000 - EQUIP $500-$24999

4700 - Food

470000 - FOOD

470001 - FOOD SVC SUPPLY COST 470002 - FOOD FED DONATED 470023 - FOOD EARNED MEALS

4000 - 4999 Books and Supplies

Percent of Total

24,000 247,775 0
0

$271,775

295,950 $295,950

5,575,851 458,876 1,100,000 52,191

$7,186,918

$7,754,643

47.7%

0 260,775 0
0

$260,775

137,111 $137,111

5,588,437 335,000 1,000,000 61,250

$6,984,687

$7,382,573

46.8%

0 243,163 0
0

$243,163

104,937 $104,937

5,290,767 355,855 936,897 60,682

$6,644,201

$6,992,301

45.6%

(24,000) (4,612) 0
0

($28,612)

(191,013) ($191,013)

(285,084) (103,021) (163,103) 8,490

($542,717)

($762,342)

0 (17,612) 0
0

($17,612)

(32,174) ($32,174)

(297,670) 20,855 (63,103) (569)

($340,486)

($390,272)

(100.0)                      N/A (1.9)                     (6.8) N/A                      N/A N/A                      N/A

(10.5)	(6.8)

(64.5)                  (23.5) (64.5)                  (23.5)

(5.1)                     (5.3) (22.5)                       6.2 (14.8)                     (6.3) 16.3                     (0.9)

(7.6)	(4.9)

(9.8)	(5.3)

80

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520000 - CONF/TRAVEL	36,902

$36,902

27,902

$27,902

17,668

$17,668

(19,234)

($19,234)

(10,234)

($10,234)

(52.1)	(36.7)

(52.1)	(36.7)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560002 - MAINTENANCE AGREEMENTS 560005 - RENTAL
560006 - REPAIR EQUIP 560010 - BLDG LEASE/RENTS

5710 - Transfers of Direct Costs

571060 - DIRECT COST/TECHNOLOGY

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575080 - INTER-FUND DIRECT COST FUEL

17,000 0 68,806 0

$85,806

0 $0

9,368 308 1,114 (5,997) 12,891 700 1,400 9,000

$28,784

22,780 0 58,806 0

$81,586

0 $0

9,900 0 1,114 (5,997) 24,891 1,550 1,400 12,000

$44,858

22,780 0 53,307 0

$76,087

0 $0

9,900 0
315 0
19,222 1,370 22 12,455

$43,284

5,780 0
(15,499) 0

($9,719)

0 $0

532 (308) (799) 5,997 6,331 670 (1,378) 3,455

$14,500

0 0
(5,499) 0

($5,499)

0 $0

0 0
(799) 5,997 (5,669) (180) (1,378) 455

($1,574)

34.0 N/A (22.5) N/A

(11.3)

N/A N/A

5.7 (100.0) (71.7) (100.0) 49.1 95.7 (98.4) 38.4

50.4

0.0 N/A (9.4) N/A

(6.7)

N/A N/A

0.0 N/A (71.7) (100.0) (22.8) (11.6) (98.4) 3.8

(3.5)

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580005 - LEGAL SERVICES

5900 - Communications

590001 - PHONE CERTIFICATED 590002 - PHONE CLASSIFIED
590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0 23,913 2,568

$26,481

0 6,878 10,503

$17,381

$195,355

1.2%

0 23,913 0

$23,913

0 6,696 8,500

$15,196

$193,455

1.2%

0 10,979 0

$10,979

0 6,516 8,031

$14,547

$162,565

1.1%

0 (12,934) (2,568)

($15,502)

0 (362)
(2,472)

($2,834)

($32,790)

0 (12,934) 0

($12,934)

0 (180) (469)

($649)

($30,890)

N/A                      N/A (54.1)                  (54.1) (100.0)                      N/A

(58.5)	(54.1)

N/A                      N/A (5.3)                     (2.7) (23.5)                     (5.5)

(16.3)	(4.3)

(16.8)	(16.0)

81

Fund: 13 SubFund: -

6000 - 6999 Capital Outlay

6200 - Buildings and Improvements of Buildings

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

620000 - BLDG/IMPRV OF BLDG

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay Percent of Total
7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund 735000 - TRF OF DIRECT COST-INTERFUND

7000 - 7499 Other Outgo Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out 761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

33,000 $33,000

$33,000 0.2%

599,725 $599,725

$599,725 3.7%

0 $0

$0

0.0%

0 $0

67,531 $67,531

$67,531 0.4%

583,305 $583,305

$583,305 3.7%

0 $0

$0

0.0%

44,699 $44,699

67,531 $67,531

$112,230 0.7%

567,070 $567,070

$567,070 3.7%

0 $0

$0

0.0%

44,699 $44,699

34,531 $34,531

$79,230

(32,655) ($32,655)

($32,655)

0 $0

$0

44,699                      N/A                      N/A $44,699                     N/A                     N/A

0                   104.6                       0.0 $0                   104.6                       0.0

$44,699	240.1	66.2

(16,235)                     (5.4)                     (2.8) ($16,235)                    (5.4)                    (2.8)

($16,235)	(5.4)	(2.8)

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

82

Fund: 14 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

14 - DEFERRED MAINTENANCE FUND	$4,100,000	$4,107,714	$4,121,418	$21,418	$13,704	0.5	0.3
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

8600 - 8799 Other Local Revenue Percent of Total
8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In 891901 - OTH INTERFUND TRANSFER IN

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

0 $0

$0 0.0%

4,100,000 $4,100,000

$4,100,000

100.0%

7,714 $7,714

0 $0

$7,714 0.2%

4,100,000 $4,100,000

$4,100,000

99.8%

21,418 $21,418

0 $0

$21,418 0.5%

4,100,000 $4,100,000

$4,100,000

99.5%

21,418 $21,418

0 $0

$21,418

0 $0

$0

13,704 $13,704

0 $0

$13,704

0 $0

$0

N/A                   177.7 N/A                   177.7

N/A                      N/A N/A                     N/A

N/A	177.7

0.0                       0.0 0.0                       0.0

0.0	0.0

83

Fund: 14 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

14 - DEFERRED MAINTENANCE FUND	$4,100,000	$4,386,678	$5,181,810	$1,081,810	$795,132	26.4	18.1
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220007 - MAINTENANCE SAL                                                                      0                                  0                                  0                                  0 220070 - CLASS SUPPORT OT                                                                      0                                  0                                  0                                  0

$0	$0	$0	$0

2000 - 2999 Classified Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
3000 - 3999 Employee Benefits

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS                                                             0                                  0                                  0                                  0 330201 - MEDICARE CLASS                                                                         0                                  0                                  0                                  0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS	0	0	0	0

$0	$0	$0	$0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS                                                                        0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3000 - 3999 Employee Benefits	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
1000 - 3999 Employee Compensation % of Total	0.0%	0.0%	0.0% 84

0                      N/A                      N/A 0                      N/A                      N/A

$0	N/A	N/A

$0	N/A	N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A 0                      N/A                      N/A

$0	N/A	N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

Fund: 14 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS

5710 - Transfers of Direct Costs 571040 - DIRECT COST/GAD

5750 - Transfers of Direct Costs - Interfund 575040 - DIRECT COST/GAD/INTERF

5000 - 5999 Services and Other Operating Expenditures Percent of Total
6000 - 6999 Capital Outlay

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings 620000 - BLDG/IMPRV OF BLDG

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

761906 - TRANSFER TO SFP

761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

4,100,000 $4,100,000

0 $0

0 $0

$4,100,000 100.0%

0 $0

0 $0

$0 0.0%

0 0

$0

$0

0.0%

727,552 $727,552

0 $0

0 $0

$727,552 16.6%

0 $0

477,126 $477,126

$477,126 10.9%

0 3,182,000

$3,182,000

$3,182,000

72.5%

1,412,215 $1,412,215

0 $0

0 $0

$1,412,215 27.3%

0 $0

587,595 $587,595

$587,595 11.3%

0 3,182,000

$3,182,000

$3,182,000

61.4%

(2,687,785) ($2,687,785)

0 $0

0 $0

($2,687,785)

0 $0

587,595 $587,595

$587,595

0 3,182,000

$3,182,000

$3,182,000

684,663                  (65.6)                     94.1 $684,663                  (65.6)                     94.1

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

$684,663	(65.6)	94.1

0                      N/A                      N/A $0                     N/A                     N/A

110,469                      N/A                     23.2 $110,469                     N/A                     23.2

$110,469	N/A	23.2

0                      N/A                      N/A 0                      N/A                       0.0

$0	N/A	0.0

$0	N/A	0.0

85

Fund: 21 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

21 - BUILDING FUND	$1,811,225	$17,441,991	$18,399,350	$16,588,125	$957,359	915.9	5.5
	
8600 - 8799 Other Local Revenue

8625 - Community Redevelopment Funds Not Subject to LCFF Deduction

862500 - COMM REDEV FUNDS

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 $0

35,000

$35,000

0 $0

35,000

$35,000

228,368 $228,368

252,192

$252,192

228,368 $228,368

217,192

$217,192

228,368 $228,368

217,192

$217,192

N/A                      N/A N/A                     N/A

620.5	620.5

620.5	620.5

8662 - Net Increase (Decrease) in the Fair Value of Investments

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

8600 - 8799 Other Local Revenue Percent of Total
8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

0 $0

$35,000 1.9%

1,776,225 0 0

$1,776,225

$1,776,225

98.1%

0 $0

0 $0

$35,000 0.2%

17,406,991 0 0

$17,406,991

$17,406,991

99.8%

(587,455) ($587,455)

0 $0

($106,895) -0.6%

18,506,245 0 0

$18,506,245

$18,506,245

100.6%

(587,455) ($587,455)

0 $0

($141,895)

16,730,020 0 0

$16,730,020

$16,730,020

(587,455) ($587,455)

0 $0

($141,895)

1,099,254 0 0

$1,099,254

$1,099,254

N/A N/A

N/A N/A

(405.4)

941.9 N/A N/A

941.9

941.9

N/A N/A

N/A N/A

(405.4)

6.3 N/A N/A

6.3

6.3

86

Fund: 21 SubFund: -

8930 - 8979 All Other Financing Sources

8951 - Proceeds from Sale of Bonds

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

895100 - PROCEEDS FROM SALE OF BONDS

8971 - Proceeds from Certificates of Participation 897100 - PROCEEDS FROM COP'S

8972 - Proceeds from Capital Leases

897200 - PROCEEDS FROM CAPITAL LEASES

8930 - 8979 All Other Financing Sources Percent of Total
8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues 898000 - CONTRIB FR UNRESTRICTED REV

8980 - 8999 Contributions

Percent of Total

0                                  0                                  0                                  0 $0                               $0                               $0                               $0

0                                  0                                  0                                  0 $0                               $0                               $0                               $0

0                                  0                                  0                                  0 $0                               $0                               $0                               $0

$0	$0	$0	$0 0.0%                           0.0%                           0.0%

0                                  0                                  0                                  0 $0                               $0                               $0                               $0

$0	$0	$0	$0

0.0%	0.0%	0.0%

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

87

Fund: 21 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

21 - BUILDING FUND	$1,898,043	$36,921,622	$27,102,270	$25,204,227	($9,819,352)	1327.9	(26.6)
	
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0 $0

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT	0 240040 - CLASS BUSINESS SUPPORT HRLY	0 240050 - CLASS BUSINESS SUPPORT SUB	0 240070 - CLASS BUSINESS SUPPORT OT	0

$0

2000 - 2999 Classified Personnel Salaries	$0

Percent of Total	0.0%

207,630 $207,630

0 0 0 0

$0

$207,630

0.6%

208,620 $208,620

0 0 0 0

$0

$208,620

0.8%

208,620 $208,620

0 0 0 0

$0

$208,620

990                      N/A                       0.5 $990                     N/A                       0.5

0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A

$0	N/A	N/A

$990	N/A	0.5

88

Fund: 21 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED                                                                           0 $0

3202 - Public Employees' Retirement System, classified positions 320200 - PERS CLASSIFIED	0
$0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0 330201 - MEDICARE CLASS	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0

$0

3402 - Health & Welfare Benefits, classified positions

340211 - HEALTH CLASS	0 340212 - DENTAL CLASS	0 340213 - VISION CLASS	0 340214 - LIFE INS CLASS	0 340216 - DIS CLASS	0

$0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS	0

$0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                                     0 $0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	0

$0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS                                                                        0 $0

3000 - 3999 Employee Benefits                                                                                $0 Percent of Total                                                                                        0.0%
1000 - 3999 Employee Compensation % of Total	0.0%

18,805 $18,805

12,901 $12,901

5,150 3,094 0

$8,244

24,446 2,218 486 216
0

$27,366

107 $107

4,460 $4,460

7,895 $7,895

854 $854

$80,632 0.2%
0.8%

17,975 $17,975

12,901 $12,901

5,149 2,985 0

$8,133

29,335 2,662 583 238
0

$32,818

102 $102

4,339 $4,339

7,682 $7,682

831 $831

$84,781 0.3%
1.1%

17,975 $17,975

12,901 $12,901

5,149 2,985 0

$8,133

29,335 2,662 583 238
0

$32,818

102 $102

4,339 $4,339

7,682 $7,682

831 $831

$84,781

(831)                      N/A                     (4.4) ($831)                     N/A                    (4.4)

0                      N/A                       0.0 $0                     N/A                       0.0

(2)                      N/A                       0.0 (110)                      N/A                     (3.5) 0                      N/A                      N/A

($111)	N/A	(1.3)

4,889                      N/A                     20.0 444                      N/A                     20.0 97                      N/A                     20.0
22                      N/A                     10.0 0                      N/A                      N/A

$5,452	N/A	19.9

(5)                      N/A                     (4.4) ($5)                     N/A                    (4.4)

(120)                      N/A                     (2.7) ($120)                     N/A                    (2.7)

(213)                      N/A                     (2.7) ($213)                     N/A                    (2.7)

(23)                      N/A                     (2.7) ($23)                     N/A                    (2.7)

$4,148	N/A	5.1

89

Fund: 21 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM 430076 - REPAIR SUPP TRANSP

4400 - Noncapitalized Equipment 440000 - EQUIP $500-$24999

4000 - 4999 Books and Supplies

Percent of Total

0	0 0                     317,977 0	0

$0	$317,977

0                     113,453 $0                   $113,453

$0	$431,430

0.0%	1.2%

0 188,215 0

$188,215

110,822 $110,822

$299,037

1.1%

0 188,215 0

$188,215

110,822 $110,822

$299,037

0 (129,762) 0

($129,762)

(2,631) ($2,631)

($132,393)

N/A	N/A N/A                  (40.8) N/A	N/A

N/A	(40.8)

N/A                     (2.3) N/A                    (2.3)

N/A	(30.7)

90

Fund: 21 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520000 - CONF/TRAVEL                                                                               0 $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS                                          0 560002 - MAINTENANCE AGREEMENTS                                                   0

$0

5710 - Transfers of Direct Costs

571060 - DIRECT COST/TECHNOLOGY                                                      0 $0

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF	0 575030 - DIRECT COST/FOOD SVC INTERFUND	0 575040 - DIRECT COST/GAD/INTERF	0 575050 - DIRECT COST/COPIER INTERFUND	0 575052 - DIRECT COST/SCANBACK INTERFUND	0 575060 - DIRECT COST/TECH INTERFUND	0

$0

0                                  0                                  0 $0                               $0                               $0

562                          8,166                          8,166 0                                  0                                  0

$562	$8,166	$8,166

0                                  0                                  0 $0                               $0                               $0

0	0	0 0	0	0 0	0	0 0	0	0 0	0	0 0	0	0

$0	$0	$0

0                      N/A                      N/A $0                     N/A                     N/A

7,603                      N/A                1352.3 0                      N/A                      N/A

$7,603	N/A	1352.3

0                      N/A                      N/A $0                     N/A                     N/A

0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING
580036 - COST OF ISSUANCE MISC 580090 - BUDGET RESERVE

5900 - Communications

590002 - PHONE CLASSIFIED

590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0	13,900 0                                  0 0                                  0 0                                  0 0                     357,331

$0	$371,231

0                                  0 0                                  0

$0	$0

$0	$371,793

0.0%	1.0%

0 0 0
3,225 0

$3,225

1,080 0

$1,080

$12,471

0.0%

0 0 0
3,225 0

$3,225

1,080 0

$1,080

$12,471

(13,900) 0 0
3,225 (357,331)

($368,006)

1,080 0

$1,080

($359,322)

N/A	(100.0) N/A                      N/A N/A                      N/A N/A                      N/A N/A	(100.0)

N/A	(99.1)

N/A                      N/A N/A                      N/A

N/A	N/A

N/A	(96.6)

91

Fund: 21 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

610000 - SITE PURCHASE

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG

620019 - CONSTRUCTION CONTINGENCY

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay Percent of Total
7000 - 7499 Other Outgo

7438 - Debt Service - Interest

743801 - COP REPAY INTEREST 743804 - COP '04 INTEREST 743806 - COP '06 INTEREST 743810 - COP '10 INTEREST 743811 - COP '11 INTEREST

7439 - Other Debt Service - Principal

743900 - DEBT SERVICE/PRINCIPAL 743904 - COP '04 PRINCIPAL 743906 - COP '06 PRINCIPAL 743910 - COP '10 PRINCIPAL 743911 - COP '11 PRINCIPAL

7000 - 7499 Other Outgo

Percent of Total

0 $0

0 $0

0 0

$0

0 $0

$0 0.0%

141,200 0 0 0 0

$141,200

1,589,600 0 0 0 0

$1,589,600

$1,730,800

91.2%

0 $0

0 $0

33,190,211 0

$33,190,211

0 $0

$33,190,211 89.9%

141,200 0 0 0 0

$141,200

1,589,600 0 0 0 0

$1,589,600

$1,730,800

4.7%

0 $0

0 $0

24,525,601 0

$24,525,601

0 $0

$24,525,601 90.5%

204,500 0 0 0 0

$204,500

1,767,261 0 0 0 0

$1,767,261

$1,971,761

7.3%

0 $0

0 $0

24,525,601 0

$24,525,601

0 $0

$24,525,601

63,300 0 0 0 0

$63,300

177,661 0 0 0 0

$177,661

$240,961

0 $0

0 $0

(8,664,610) 0

($8,664,610)

0 $0

($8,664,610)

63,300 0 0 0 0

$63,300

177,661 0 0 0 0

$177,661

$240,961

N/A                      N/A N/A                     N/A

N/A                      N/A N/A                     N/A

N/A                  (26.1) N/A                      N/A

N/A	(26.1)

N/A                      N/A N/A                     N/A

N/A	(26.1)

44.8	44.8 N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A

44.8	44.8

11.2	11.2 N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A

11.2	11.2

13.9	13.9

92

Fund: 21 SubFund: -

7600 - 7629 Interfund Transfers Out

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II

761914 - TRANSFER TO SPEC RES/CAP PROJ 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

167,243 0 0 0 0

$167,243

$167,243

8.8%

0 $0

909,126 0 0 0 0

$909,126

$909,126

2.5%

0                                  0 $0                               $0

0	(167,243) 0                                  0 0                                  0 0                                  0 0                                  0

$0	($167,243)

$0	($167,243)

0.0%

0 $0

(909,126) 0 0 0 0

($909,126)

($909,126)

N/A N/A

(100.0) N/A N/A N/A N/A

(100.0)

(100.0)

N/A N/A

(100.0) N/A N/A N/A N/A

(100.0)

(100.0)

93

Fund: 25 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

25 - CAPITAL FACILITIES FUND	$11,220,000	$11,220,000	$17,904,549	$6,684,549	$6,684,549	59.6	59.6
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

20,000

$20,000

20,000

$20,000

178,947

$178,947

158,947

$158,947

158,947	794.7	794.7

$158,947	794.7	794.7

8662 - Net Increase (Decrease) in the Fair Value of Investments

866200 - NET INC(DEC) FAIR VALUE INVEST

8681 - Mitigation/Developer Fees 868100 - LOC DEV FEES

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

8600 - 8799 Other Local Revenue Percent of Total
8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In

891919 - FROM DEV FEES 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In Percent of Total
8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues 898000 - CONTRIB FR UNRESTRICTED REV

8990 - Contributions from Restricted Revenues 899000 - CONTRIB FR RESTRICTED REVENUE

8980 - 8999 Contributions

Percent of Total

0 $0

11,200,000 $11,200,000

0 $0

$11,220,000 100.0%

0 0 0

$0

$0 0.0%

0 $0

0 $0

$0

0.0%

0 $0

11,200,000 $11,200,000

0 $0

$11,220,000 100.0%

0 0 0

$0

$0 0.0%

0 $0

0 $0

$0

0.0%

94

(238,352) ($238,352)

17,048,154 $17,048,154

15,800 $15,800

$17,004,549 95.0%

900,000 0 0

$900,000

$900,000 5.0%

0 $0

0 $0

$0

0.0%

(238,352) ($238,352)

5,848,154 $5,848,154

15,800 $15,800

$5,784,549

900,000 0 0

$900,000

$900,000

0 $0

0 $0

$0

(238,352)                      N/A                      N/A ($238,352)                     N/A                     N/A

5,848,154                     52.2                     52.2 $5,848,154                     52.2                     52.2

15,800                      N/A                      N/A $15,800                     N/A                     N/A

$5,784,549	51.6	51.6

900,000	N/A	N/A 0	N/A	N/A 0	N/A	N/A

$900,000	N/A	N/A

$900,000	N/A	N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

Fund: 25 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

25 - CAPITAL FACILITIES FUND	$10,778,328	$11,004,077	$11,720,000	$941,672	$715,923	8.7	6.5
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries 130008 - DIST ADM SAL

1900 - Other Certificated Salaries 190090 - CERT OTH SAL

1000 - 1999 Certificated Personnel Salaries Percent of Total
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries 230001 - CLASS MANAGEMENT SA

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240050 - CLASS BUSINESS SUPPORT SUB

2000 - 2999 Classified Personnel Salaries Percent of Total
3000 - 3999 Employee Benefits

0 $0

0 $0

$0 0.0%

421,152 $421,152

129,730 10,000

$139,730

$560,881

5.2%

0 $0

0 $0

$0 0.0%

405,277 $405,277

132,722 0

$132,722

$538,000

4.9%

0 $0

0 $0

$0 0.0%

395,412 $395,412

132,720 0

$132,720

$528,131

4.5%

0 $0

0 $0

$0

(25,740) ($25,740)

2,990 (10,000)

($7,010)

($32,750)

0 $0

0 $0

$0

(9,866) ($9,866)

(2) 0

($2)

($9,868)

N/A                      N/A N/A                     N/A

N/A                      N/A N/A                     N/A

N/A	N/A

(6.1)                     (2.4) (6.1)                    (2.4)

2.3                       0.0 (100.0)                      N/A

(5.0)	0.0

(5.8)	(1.8)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

0 $0

21,383

$21,383

0 $0

17,623

$17,623

0 $0

17,623

$17,623

0 $0

(3,760)

($3,760)

0                      N/A                      N/A $0                     N/A                     N/A

0	(17.6)	0.0

$0	(17.6)	0.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT

64,174 $64,174

0

$0

64,589 $64,589

0

$0

62,804 $62,804

0

$0

(1,371) ($1,371)

0

$0

(1,786)                     (2.1)                     (2.8) ($1,786)                    (2.1)                    (2.8)

0	N/A	N/A

$0	N/A	N/A

95

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS
330202 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

340111 - HEALTH CERT 340112 - DENTAL CERT 340113 - VISION CERT 340114 - LIFE INS CERT

3402 - Health & Welfare Benefits, classified positions

340211 - HEALTH CLASS 340212 - DENTAL CLASS 340213 - VISION CLASS 340214 - LIFE INS CLASS 340216 - DIS CLASS

3501 - State Unemployment Insurance, certificated positions 350100 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

34,775 8,133 0

$42,908

0 0 0 0

$0

81,894 7,430 1,628 722 956

$92,630

0 $0

280

$280

33,356 7,801 0

$41,157

0 0 0 0

$0

81,894 7,430 1,628 570 908

$92,430

0 $0

269

$269

24,694 5,775 0

$30,469

0 0 0 0

$0

79,450 6,876 1,507 548 900

$89,280

0 $0

259

$259

(10,081) (2,358) 0

($12,439)

0 0 0 0

$0

(2,445) (554) (121) (174) (56)

($3,350)

0 $0

(21)

($21)

(8,662)                  (29.0)                  (26.0) (2,026)                  (29.0)                  (26.0) 0                      N/A                      N/A

($10,688)	(29.0)	(26.0)

0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A

$0	N/A	N/A

(2,445)                     (3.0)                     (3.0) (555)                     (7.5)                     (7.5) (122)                     (7.5)                     (7.5) (22)                  (24.1)                     (3.8) (7)                     (5.8)                     (0.8)

($3,150)	(3.6)	(3.4)

0                      N/A                      N/A $0                     N/A                     N/A

(10)	(7.6)	(3.8)

($10)	(7.6)	(3.8)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT

3602 - Workers' Compensation Insurance, classified positions 360200 - W/C CLASS

3701 - OPEB, Allocated, certificated positions

370100 - RETIREE BENEFITS CERT

0 $0

11,722 $11,722

0

$0

0 $0

11,244 $11,244

0

$0

0                                  0 $0                               $0

11,004                          (718) $11,004                        ($718)

0	0

$0	$0

0                      N/A                      N/A $0                     N/A                     N/A

(240)                     (6.1)                     (2.1) ($240)                    (6.1)                    (2.1)

0	N/A	N/A

$0	N/A	N/A

96

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

3702 - OPEB, Allocated, classified positions

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

370200 - RETIREE BENEFIT CLASSIFIED

3901 - Other Benefits, certificated positions 390103 - SELF INSUR CERT

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL

3000 - 3999 Employee Benefits Percent of Total
1000 - 3999 Employee Compensation % of Total

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430005 - FOOD/IN-HOUSE MEETINGS 430008 - SUPPLIES NON-CLASSROOM

4400 - Noncapitalized Equipment 440000 - EQUIP $500-$24999

4000 - 4999 Books and Supplies

Percent of Total

20,383 $20,383

0 $0

2,244 0

$2,244

$255,724 2.4% 7.6%

68,000 0 130,000

$198,000

5,900 $5,900

$203,900

1.9%

19,906 $19,906

0 $0

2,152 0

$2,152

$249,370 2.3% 7.2%

56,000 0 130,000

$186,000

17,900 $17,900

$203,900

1.9%

18,829 $18,829

0 $0

2,113 0

$2,113

$232,380 2.0% 6.5%

42,554 0 5,026

$47,580

11,870 $11,870

$59,450

0.5%

(1,554) ($1,554)

0 $0

(132) 0

($132)

($23,344)

(25,446) 0 (124,974)

($150,420)

5,970 $5,970

($144,450)

(1,077)                     (7.6)                     (5.4) ($1,077)                    (7.6)                    (5.4)

0                      N/A                      N/A $0                     N/A                     N/A

(40)                     (5.9)                     (1.8) 0                      N/A                      N/A

($40)	(5.9)	(1.8)

($16,990)	(9.1)	(6.8)

(13,446)                  (37.4)                  (24.0) 0                      N/A                      N/A (124,974)                  (96.1)                  (96.1)

($138,420)	(76.0)	(74.4)

(6,030)                   101.2                  (33.7) ($6,030)                   101.2                  (33.7)

($144,450)	(70.8)	(70.8)

97

Fund: 25 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520000 - CONF/TRAVEL
520010 - FIXED MILEAGE ALLOWANCE

10,000 0

$10,000

10,000 0

$10,000

3,859                       (6,141) 383                             383

$4,242	($5,758)

(6,141) 383

($5,758)

(61.4)                  (61.4) N/A                      N/A

(57.6)	(57.6)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS 560002 - MAINTENANCE AGREEMENTS 560003 - ALARM SYSTEM
560010 - BLDG LEASE/RENTS

5710 - Transfers of Direct Costs

571020 - DIRECT COST/TRANSPORTATION

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND

1,500,000 0 0 0

$1,500,000

0 $0

0 0 0 0 0 0

$0

1,503,158 0 0 0

$1,503,158

0 $0

0 0 0 0 0 0

$0

729,046 0 0 0

$729,046

0 $0

0 0 0 11
1,103 0

$1,114

(770,954) 0 0 0

($770,954)

0 $0

0 0 0 11
1,103 0

$1,114

(774,112)	(51.4)	(51.5) 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A

($774,112)	(51.4)	(51.5)

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 11                      N/A                      N/A
1,103                      N/A                      N/A 0                      N/A                      N/A

$1,114	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING 580009 - FEES / OTHER 580010 - SOFTWARE LICENSE 580090 - BUDGET RESERVE

5900 - Communications

590001 - PHONE CERTIFICATED 590002 - PHONE CLASSIFIED
590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

150,000 165,000 0
0 5,000 0

$320,000

180 2,160 0

$2,340

$1,832,340

17.0%

150,000 165,000 0
0 5,000 0

$320,000

180 2,160 0

$2,340

$1,835,498

16.7% 98

143,686 159,366 380
225 61,964 0

$365,620

0 1,998 0

$1,998

$1,102,019

9.4%

(6,314) (5,634) 380 225 56,964 0

$45,620

(180) (162) 0

($342)

($730,321)

(6,314) (5,634) 380 225 56,964 0

$45,620

(180) (162) 0

($342)

($733,479)

(4.2) (3.4) N/A N/A 1139.3 N/A

14.3

(100.0) (7.5) N/A

(14.6)

(39.9)

(4.2) (3.4) N/A N/A 1139.3 N/A

14.3

(100.0) (7.5) N/A

(14.6)

(40.0)

Fund: 25 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

610000 - SITE PURCHASE

6200 - Buildings and Improvements of Buildings 620000 - BLDG/IMPRV OF BLDG

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

0 $0

7,600,000 $7,600,000

$7,600,000

70.5%

0 $0

851,826 $851,826

$851,826

7.7%

315,340 $315,340

477,515 $477,515

$792,855

6.8%

315,340 $315,340

(7,122,485) ($7,122,485)

($6,807,145)

315,340 $315,340

(374,312) ($374,312)

($58,971)

N/A                      N/A N/A                     N/A

(93.7)                  (43.9) (93.7)                  (43.9)

(89.6)	(6.9)

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

325,483 0 0 0

$325,483

$325,483

3.0%

0 $0

325,483 0 0
7,000,000

$7,325,483

$7,325,483

66.6%

1,679,681 $1,679,681

325,483 0 0
7,000,000

$7,325,483

$9,005,164

76.8%

1,679,681 $1,679,681

0 0 0
7,000,000

$7,000,000

$8,679,681

1,679,681                      N/A                      N/A $1,679,681                     N/A                     N/A

0	0.0	0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A	0.0

$0	2150.7	0.0

$1,679,681	2666.7	22.9

99

Fund: 35 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

35 - COUNTY SCHOOL FACILITIES FUND	$0	$498,100	$2,479,474	$2,479,474	$1,981,374	N/A	397.8
	
2000 - 2999 Classified Personnel Salaries

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT                                                         0                                  0                                  0                                  0 240070 - CLASS BUSINESS SUPPORT OT                                                   0                                  0                                  0                                  0

$0	$0	$0	$0

2000 - 2999 Classified Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                         N/A                           0.0%                           0.0%
3000 - 3999 Employee Benefits

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS	0	0	0	0

$0	$0	$0	$0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	0	0	0	0

$0	$0	$0	$0

0                      N/A                      N/A 0                      N/A                      N/A

$0	N/A	N/A

$0	N/A	N/A

0                      N/A                      N/A $0                     N/A                     N/A

0	N/A	N/A 0	N/A	N/A 0	N/A	N/A

$0	N/A	N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

0	N/A	N/A

$0	N/A	N/A

100

Fund: 35 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

390203 - SELF INSUR CLASS

3000 - 3999 Employee Benefits Percent of Total
1000 - 3999 Employee Compensation % of Total

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM

4400 - Noncapitalized Equipment 440000 - EQUIP $500-$24999

4000 - 4999 Books and Supplies

Percent of Total

0                                  0                                  0                                  0 $0                               $0                               $0                               $0

$0	$0	$0	$0 N/A                           0.0%                           0.0%
N/A	0.0%	0.0%

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

0                                  0                                  0                                  0 $0                               $0                               $0                               $0

$0	$0	$0	$0

N/A	0.0%	0.0%

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

0                      N/A                      N/A 0                      N/A                      N/A

$0	N/A	N/A

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

101

Fund: 35 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS                                          0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF                                                         0                                  0                                  0                                  0 575050 - DIRECT COST/COPIER INTERFUND                                            0                                  0                                  0                                  0

$0	$0	$0	$0

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A 0                      N/A                      N/A

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES

5000 - 5999 Services and Other Operating Expenditures Percent of Total
6000 - 6999 Capital Outlay

6100 - Land

610000 - SITE PURCHASE

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

0                                  0 0                                  0

$0	$0

$0                               $0 N/A                           0.0%

0                     493,100 $0                   $493,100

0                                  0 $0                               $0

0	5,000 0                                  0 0                                  0

$0	$5,000

0                                  0 $0                               $0

$0	$498,100

N/A	100.0%

0 0

$0

$0 0.0%

502,038 $502,038

0 $0

1,184,556 0 0

$1,184,556

0 $0

$1,686,593

68.0%

0 0

$0

$0

502,038 $502,038

0 $0

1,184,556 0 0

$1,184,556

0 $0

$1,686,593

0 0

$0

$0

8,938 $8,938

0 $0

1,179,556 0 0

$1,179,556

0 $0

$1,188,493

N/A                      N/A N/A                      N/A

N/A	N/A

N/A	N/A

N/A                       1.8 N/A                       1.8

N/A                      N/A N/A                     N/A

N/A	23591.1 N/A                      N/A N/A                      N/A

N/A	23591.1

N/A                      N/A N/A                     N/A

N/A	238.6

102

Fund: 35 SubFund: -

7600 - 7629 Interfund Transfers Out

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761906 - TRANSFER TO SFP 761911 - TRANSFER TO DEV FEES II
761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0 $0                               $0

0	0 0	0 0	0

$0	$0

$0	$0

N/A	0.0%

0 $0

0 0
792,881

$792,881

$792,881

32.0%

0 $0

0 0
792,881

$792,881

$792,881

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A 0                      N/A                      N/A
792,881	N/A	N/A

$792,881	N/A	N/A

$792,881	N/A	N/A

103

Fund: 35 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

35 - COUNTY SCHOOL FACILITIES FUND	$0	$0	$2,507,140	$2,507,140	$2,507,140	N/A	N/A
	
8300 - 8599 Other State Revenue

8545 - School Facilities Apportionments 854500 - ST SCHOOL FAC APPORT

8300 - 8599 Other State Revenue Percent of Total
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

8600 - 8799 Other Local Revenue Percent of Total
8900 - 8929 Interfund Transfers In

0                                  0                     792,881 $0                               $0                   $792,881

$0                               $0                   $792,881 N/A                            N/A                         31.6%

0                                  0                        34,577 $0                               $0                     $34,577

$0	$0	$34,577

N/A	N/A	1.4%

792,881 $792,881

$792,881

34,577 $34,577

$34,577

792,881                      N/A                      N/A $792,881                     N/A                     N/A

$792,881	N/A	N/A

34,577                      N/A                      N/A $34,577                     N/A                     N/A

$34,577	N/A	N/A

8913 - To State School Building Fund/County School Facilities Fund from All Other Funds

891300 - DIST SH/SFP PROJECT

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891919 - FROM DEV FEES
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In Percent of Total
8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues 898000 - CONTRIB FR UNRESTRICTED REV

8980 - 8999 Contributions

Percent of Total

0                                  0                                  0 $0                               $0                               $0

0	0	0 0	0                  1,679,681 0	0	0

$0	$0	$1,679,681

$0                               $0                $1,679,681 N/A                            N/A                         67.0%

0                                  0                                  0 $0                               $0                               $0

$0	$0	$0

N/A	N/A	0.0%

0 $0

0 1,679,681 0

$1,679,681

$1,679,681

0 $0

$0

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A 1,679,681                      N/A                      N/A 0                      N/A                      N/A

$1,679,681	N/A	N/A

$1,679,681	N/A	N/A

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

104

Fund: 40 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

40 - SPECIAL RESERVE - CAPITAL PROJ	$2,514,454	$9,392,221	$10,108,424	$7,593,970	$716,203	302.0	7.6
	
8300 - 8599 Other State Revenue

8590 - All Other State Revenue 859000 - ST OTHER REVENUE

8300 - 8599 Other State Revenue Percent of Total
8600 - 8799 Other Local Revenue

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 $0

$0 0.0%

30,000 $30,000

25,000

$25,000

5,493,791 $5,493,791

$5,493,791 58.5%

30,000 $30,000

25,476

$25,476

5,881,295 $5,881,295

$5,881,295 58.2%

27,138 $27,138

86,609

$86,609

5,881,295 $5,881,295

$5,881,295

(2,862) ($2,862)

61,609

$61,609

387,504 $387,504

$387,504

(2,862) ($2,862)

61,133

$61,133

N/A                       7.1 N/A                       7.1

N/A	7.1

(9.5)                     (9.5) (9.5)                    (9.5)

246.4	240.0

246.4	240.0

8662 - Net Increase (Decrease) in the Fair Value of Investments

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE 869915 - REIMB REVENUE

8600 - 8799 Other Local Revenue Percent of Total
8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund 891201 - TRANSFER BETWEEN GF AND SRF

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

0 0

$0

$55,000 2.2%

2,459,454 $2,459,454

0 0 0

$0

$2,459,454

97.8%

0 $0

3,500 0

$3,500

$58,976 0.6%

2,459,454 $2,459,454

1,380,000 0 0

$1,380,000

$3,839,454

40.9%

105

(62,128) ($62,128)

212,246 365,882

$578,128

$629,746 6.2%

2,177,239 $2,177,239

1,420,144 0 0

$1,420,144

$3,597,383

35.6%

(62,128) ($62,128)

212,246 365,882

$578,128

$574,746

(282,215) ($282,215)

1,420,144 0 0

$1,420,144

$1,137,929

(62,128) ($62,128)

208,746 365,882

$574,628

$570,770

(282,215) ($282,215)

40,144 0 0

$40,144

($242,071)

N/A                      N/A N/A                     N/A

N/A                5964.2 N/A                      N/A

N/A	16417.9

1045.0	967.8

(11.5)                  (11.5) (11.5)                  (11.5)

N/A	2.9 N/A                      N/A N/A                      N/A

N/A	2.9

46.3	(6.3)

Fund: 40 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

898000 - CONTRIB FR UNRESTRICTED REV

8980 - 8999 Contributions

Percent of Total

0                                  0                                  0                                  0 $0                               $0                               $0                               $0

$0	$0	$0	$0

0.0%	0.0%	0.0%

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

106

Fund: 40 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

40 - SPECIAL RESERVE - CAPITAL PROJ	$2,690,000	$15,575,922	$14,096,216	$11,406,216	($1,479,706)	424.0	(9.5)
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries

130008 - DIST ADM SAL                                                                               0                                  0                                  0                                  0 $0                               $0                               $0                               $0

1000 - 1999 Certificated Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

2900 - Other Classified Salaries

290050 - OTHER CLASS SUB	0	0	0	0

$0	$0	$0	$0

2000 - 2999 Classified Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
3000 - 3999 Employee Benefits

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

0	N/A	N/A 0	N/A	N/A 0	N/A	N/A

$0	N/A	N/A

107

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

340211 - HEALTH CLASS	0	0	0	0 340212 - DENTAL CLASS	0	0	0	0 340213 - VISION CLASS	0	0	0	0 340214 - LIFE INS CLASS	0	0	0	0 340216 - DIS CLASS	0	0	0	0

$0	$0	$0	$0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                        0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3802 - PERS Reduction, classified positions

380200 - PERS REV LIM REDUC CLASS	0	0	0	0

$0	$0	$0	$0

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT                                                                          0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS                                                                        0                                  0                                  0                                  0 390204 - AB 1522 ACCRUAL                                                                        0                                  0                                  0                                  0

$0	$0	$0	$0

3000 - 3999 Employee Benefits	$0	$0	$0	$0

108

0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A

$0	N/A	N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A 0                      N/A                      N/A

$0	N/A	N/A

$0	N/A	N/A

Fund: 40 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

Percent of Total

1000 - 3999 Employee Compensation % of Total

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM 430060 - SUPPLIES GROUNDS

4400 - Noncapitalized Equipment 440000 - EQUIP $500-$24999

4000 - 4999 Books and Supplies

Percent of Total

0.0%	0.0%

0.0%	0.0%

0	1,984,198 0                        46,985 0                        47,000

$0	$2,078,183

5,000                     120,108 $5,000                   $120,108

$5,000	$2,198,291

0.2%	14.1%

0.0%

0.0%

1,593,127 55,175 29,238

$1,677,540

203,838 $203,838

$1,881,377

13.3%

1,593,127 55,175 29,238

$1,677,540

198,838 $198,838

$1,876,377

(391,071) 8,189 (17,762)

($400,644)

83,730 $83,730

($316,913)

N/A	(19.7) N/A                     17.4 N/A	(37.8)

N/A	(19.3)

3976.8                     69.7 3976.8                     69.7

37527.5	(14.4)

109

Fund: 40 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520010 - FIXED MILEAGE ALLOWANCE                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

0	N/A	N/A

$0	N/A	N/A

560001 - NONCAPITALIZED IMPROVEMENTS 560050 - REPAIR EQ M&O

5710 - Transfers of Direct Costs 571040 - DIRECT COST/GAD

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF

550,000 0

$550,000

0 $0

0

$0

754,584 0

$754,584

0 $0

0

$0

263,274 0

$263,274

0 $0

0

$0

(286,726) 0

($286,726)

0 $0

0

$0

(491,310)                  (52.1)                  (65.1) 0                      N/A                      N/A

($491,310)	(52.1)	(65.1)

0                      N/A                      N/A $0                     N/A                     N/A

0	N/A	N/A

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580009 - FEES / OTHER

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

35,000 0 0

$35,000

$585,000

21.7%

725,920 0 0

$725,920

$1,480,504

9.5%

757,319 0 0

$757,319

$1,020,593

7.2%

722,319 0 0

$722,319

$435,593

31,399	2063.8	4.3 0                      N/A                      N/A 0                      N/A                      N/A

$31,399	2063.8	4.3

($459,910)	74.5	(31.1)

110

Fund: 40 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

617000 - LAND IMPROVEMENTS

617002 - SITE IMPRV ARCH/CONSULTANT 617005 - SITE IMPRV PLAN/OTHER 617006 - SITE IMPRV CONSTRUCTION 617007 - SITE IMPRV TESTING
617008 - SITE IMPRV INSPECTORS

617014 - SITE IMPRV OTH CONSTRUCTION

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

0	0 0	0 0	0 0	0 0	0 0	0 0	0

$0	$0

0	4,303,336 0                                  0 0                                  0

$0	$4,303,336

0                                  0 $0                               $0

$0	$4,303,336

0.0%	27.6%

0 0 0 0 0 0 0

$0

3,294,081 0 0

$3,294,081

0 $0

$3,294,081

23.4%

0 0 0 0 0 0 0

$0

3,294,081 0 0

$3,294,081

0 $0

$3,294,081

0 0 0 0 0 0 0

$0

(1,009,255) 0 0

($1,009,255)

0 $0

($1,009,255)

N/A	N/A N/A	N/A N/A	N/A N/A	N/A N/A	N/A N/A	N/A N/A	N/A

N/A	N/A

N/A	(23.5) N/A                      N/A N/A                      N/A

N/A	(23.5)

N/A                      N/A N/A                     N/A

N/A	(23.5)

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

800,000 0
1,300,000

$2,100,000

$2,100,000

78.1%

0 $0

800,000 0
6,793,791

$7,593,791

$7,593,791

48.8%

0 $0

800,000 0
7,100,164

$7,900,164

$7,900,164

56.0%

0 $0

0 0
5,800,164

$5,800,164

$5,800,164

0                      N/A                      N/A $0                     N/A                     N/A

0                       0.0                       0.0 0                      N/A                      N/A
306,373	446.2	4.5

$306,373	276.2	4.0

$306,373	276.2	4.0

111

Fund: 51 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

51 - BOND INT & REDEMPTION FUND	$35,628,313	$35,628,313	$37,910,922	$2,282,609	$2,282,609	6.4	6.4
	
8300 - 8599 Other State Revenue

8571 - Voted Indebtedness Levies, Homeowners' Exemptions

857100 - VOTED INDEBT HOMEOWN EXEMPT	177,000

$177,000

177,000

$177,000

327,615

$327,615

150,615

$150,615

150,615

$150,615

85.1	85.1

85.1	85.1

8572 - Voted Indebtedness Levies, Other Subventions/In-Lieu Taxes

857200 - VOTED INDEBT OTH SUBVENTIONS

8300 - 8599 Other State Revenue Percent of Total
8600 - 8799 Other Local Revenue

8611 - Voted Indebtedness Levies, Secured Roll 861100 - SECURED ROLL/BOND INT & RED

8612 - Voted Indebtedness Levies, Unsecured Roll 861200 - UNSECURED ROLL/BOND INT & RED

8613 - Voted Indebtedness Levies, Prior Years' Taxes 861300 - PRIOR YRS TAXES/BOND INT & RED

8614 - Voted Indebtedness Levies, Supplemental Taxes 861400 - SUPPLEMENTAL TAXES/BOND INT

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 $0

$177,000 0.5%

33,961,313 $33,961,313

790,000 $790,000

20,000 $20,000

470,000 $470,000

210,000

$210,000

0 $0

$177,000 0.5%

33,961,313 $33,961,313

790,000 $790,000

20,000 $20,000

470,000 $470,000

210,000

$210,000

21,347 $21,347

$348,962 0.9%

36,290,994 $36,290,994

1,162,497 $1,162,497

87,386 $87,386

635,921 $635,921

342,541

$342,541

21,347 $21,347

$171,962

2,329,681 $2,329,681

372,497 $372,497

67,386 $67,386

165,921 $165,921

132,541

$132,541

21,347 $21,347

$171,962

2,329,681 $2,329,681

372,497 $372,497

67,386 $67,386

165,921 $165,921

132,541

$132,541

N/A                      N/A N/A                     N/A

97.2	97.2

6.9                       6.9 6.9                       6.9

47.2                     47.2 47.2                     47.2

336.9                   336.9 336.9                   336.9

35.3                     35.3 35.3                     35.3

63.1	63.1

63.1	63.1

8662 - Net Increase (Decrease) in the Fair Value of Investments

866200 - NET INC(DEC) FAIR VALUE INVEST

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

$35,451,313

99.5%

0 $0

$35,451,313

99.5%

(957,380) ($957,380)

$37,561,960

99.1%

(957,380) ($957,380)

$2,110,647

(957,380)                      N/A                      N/A ($957,380)                     N/A                     N/A

$2,110,647	6.0	6.0

112

Fund: 51 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

897907 - PROCEEDS FROM OTHER BONDS

8930 - 8979 All Other Financing Sources

Percent of Total

0                                  0                                  0                                  0 $0                               $0                               $0                               $0

$0	$0	$0	$0

0.0%	0.0%	0.0%

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

113

Fund: 51 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

51 - BOND INT & REDEMPTION FUND	$35,628,313	$35,628,313	$35,551,966	($76,347)	($76,347)	(0.2)	(0.2)
	
7000 - 7499 Other Outgo

7433 - Bond Redemptions

743300 - BOND REDEMPTIONS

7434 - Bond Interest and Other Service Charges 743400 - BOND INT/OTH SVC CHARGES

7000 - 7499 Other Outgo Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out 761900 - TRANSFER TO GENERAL FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

15,021,921 $15,021,921

20,606,392 $20,606,392

$35,628,313 100.0%

0 $0

$0

0.0%

15,021,921 $15,021,921

20,606,392 $20,606,392

$35,628,313 100.0%

0 $0

$0

0.0%

20,450,596 $20,450,596

15,101,370 $15,101,370

$35,551,966 100.0%

0 $0

$0

0.0%

5,428,675 $5,428,675

(5,505,022) ($5,505,022)

($76,347)

0 $0

$0

5,428,675                     36.1                     36.1 $5,428,675                     36.1                     36.1

(5,505,022)                  (26.7)                  (26.7) ($5,505,022)                  (26.7)                  (26.7)

($76,347)	(0.2)	(0.2)

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

114

Fund: 52 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

52 - DEBT SERVICE-BLENDED COMP UNIT	$2,500	$2,500	$21,202	$18,702	$18,702	748.1	748.1
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

8600 - 8799 Other Local Revenue Percent of Total
8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In 891901 - OTH INTERFUND TRANSFER IN

8900 - 8929 Interfund Transfers In

Percent of Total

2,500                          2,500 $2,500                        $2,500

0                                  0 $0                               $0

$2,500                        $2,500 100.0%                       100.0%

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

21,202 $21,202

0 $0

$21,202 100.0%

0 $0

$0

0.0%

18,702 $18,702

0 $0

$18,702

0 $0

$0

18,702                   748.1                   748.1 $18,702                   748.1                   748.1

0                      N/A                      N/A $0                     N/A                     N/A

$18,702	748.1	748.1

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

115

Fund: 52 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

52 - DEBT SERVICE-BLENDED COMP UNIT	$0	$0	$0	$0	$0	N/A	N/A
	
5000 - 5999 Services and Other Operating Expenditures

5800 - Professional/Consulting Services and Operating Expenditures

580009 - FEES / OTHER

5000 - 5999 Services and Other Operating Expenditures Percent of Total
7000 - 7499 Other Outgo

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

7439 - Other Debt Service - Principal 743900 - DEBT SERVICE/PRINCIPAL

7000 - 7499 Other Outgo Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out 761900 - TRANSFER TO GENERAL FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0                                  0                                  0 $0                               $0                               $0                               $0

$0	$0	$0	$0 N/A                            N/A                            N/A

0                                  0                                  0                                  0 $0                               $0                               $0                               $0

0                                  0                                  0                                  0 $0                               $0                               $0                               $0

$0	$0	$0	$0 N/A                            N/A                            N/A

0                                  0                                  0                                  0 $0                               $0                               $0                               $0

$0	$0	$0	$0

N/A	N/A	N/A

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

0                      N/A                      N/A $0                     N/A                     N/A

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

116

Fund: 67 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

67 - SELF INSURANCE FUND	$67,998,582	$66,197,263	$65,586,321	($2,412,261)	($610,942)	(3.5)	(0.9)
	
8600 - 8799 Other Local Revenue

8662 - Net Increase (Decrease) in the Fair Value of Investments

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE

869951 - EMPLOYER PAID RX DEDUCTION 869952 - EMPLOYER PAID HEALTH DEDUCTION 869953 - EMPLOYER PAID DENTAL DEDUCTION 869954 - EMPLOYER PAID VISION DEDUCTION 869955 - EMPLOYER PAID LIFE DEDUCTION 869956 - EMPLOYER PAID DISABILITY DEDCT 869957 - RETIREE DEDUCTION (%-FROM PR) 869958 - HEALTH & WELFARE PREMIUMS

8600 - 8799 Other Local Revenue Percent of Total
8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In 891901 - OTH INTERFUND TRANSFER IN

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

9,552 9,579,779 33,596,343 3,956,210 866,870
0 0
8,241,158 11,748,670

$67,998,582

$67,998,582 100.0%

0 $0

$0

0.0%

0 $0

3,869 0
43,064,074 3,940,499 863,428
0 161,000
8,289,710 9,874,683

$66,197,263

$66,197,263 100.0%

0 $0

$0

0.0%

(705,942) ($705,942)

(3,251) 0
43,208,590 3,951,812 865,847
0 165,878
8,281,577 9,821,809

$66,292,263

$65,586,321 100.0%

0 $0

$0

0.0%

(705,942) ($705,942)

(12,803) (9,579,779) 9,612,247 (4,398) (1,023)
0 165,878 40,419
(1,926,861)

($1,706,319)

($2,412,261)

0 $0

$0

(705,942) ($705,942)

(7,120) 0 144,516 11,313 2,419
0 4,878 (8,133)
(52,874)

$95,000

($610,942)

0 $0

$0

N/A N/A

(134.0) (100.0) 28.6 (0.1) (0.1) N/A N/A 0.5 (16.4)

(2.5)

(3.5)

N/A N/A

N/A

N/A N/A

(184.0) N/A 0.3
0.3 0.3 N/A 3.0 (0.1) (0.5)

0.1

(0.9)

N/A N/A

N/A

117

Fund: 67 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

67 - SELF INSURANCE FUND	$69,195,363	$67,394,044	$66,783,102	($2,412,261)	($610,942)	(3.5)	(0.9)
	
1000 - 1999 Certificated Personnel Salaries

1200 - Certificated Pupil Support Salaries 120050 - PUPIL SUPPORT SUB

1000 - 1999 Certificated Personnel Salaries Percent of Total
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries 230001 - CLASS MANAGEMENT SA

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240050 - CLASS BUSINESS SUPPORT SUB

2000 - 2999 Classified Personnel Salaries Percent of Total
3000 - 3999 Employee Benefits

0 $0

$0 0.0%

72,275 $72,275

113,768 0

$113,768

$186,043

0.3%

0 $0

$0 0.0%

73,367 $73,367

116,243 0

$116,243

$189,610

0.3%

0                                  0 $0                               $0

$0	$0 0.0%

73,367                          1,092 $73,367                        $1,092

116,244                          2,476 0                                  0

$116,244	$2,476

$189,611	$3,568

0.3%

0                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

0                       1.5                       0.0 $0                       1.5                       0.0

0                       2.2                       0.0 0                      N/A                      N/A

$0	2.2	0.0

$0	1.9	0.0

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

0	N/A	N/A

$0	N/A	N/A

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT

330102 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS

28,894 $28,894

0 0

$0

11,535 2,698

$14,232

29,448 $29,448

0 0

$0

11,756 2,749

$14,505

29,448 $29,448

0 0

$0

11,506 2,691

$14,197

554                                  0                       1.9                       0.0 $554                               $0                       1.9                       0.0

0                                  0                      N/A                      N/A 0                                  0                      N/A                      N/A

$0	$0	N/A	N/A

(29)                           (250)                     (0.3)                     (2.1) (7)                             (58)                     (0.3)                     (2.1)

($36)	($309)	(0.3)	(2.1)

118

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

340211 - HEALTH CLASS 340212 - DENTAL CLASS 340213 - VISION CLASS 340214 - LIFE INS CLASS 340216 - DIS CLASS

3501 - State Unemployment Insurance, certificated positions 350100 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

37,891 3,438 753 263 778

$43,124

0 $0

93

$93

37,891 3,438 753 208 795

$43,086

0 $0

95

$95

37,891                                  0 3,438                                  0 753                                  0 208                             (55) 786                                  8

$43,076	($48)

0                                  0 $0                               $0

93	0

$93	$0

0                       0.0                       0.0 0                       0.0                       0.0 0                       0.0                       0.0 0                  (21.1)                       0.0 (9)                       1.0                     (1.2)

($10)	(0.1)	0.0

0                      N/A                      N/A $0                     N/A                     N/A

(2)	(0.2)	(2.1)

($2)	(0.2)	(2.1)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT

3602 - Workers' Compensation Insurance, classified positions 360200 - W/C CLASS

3702 - OPEB, Allocated, classified positions 370200 - RETIREE BENEFIT CLASSIFIED

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions 390203 - SELF INSUR CLASS

3000 - 3999 Employee Benefits Percent of Total
1000 - 3999 Employee Compensation % of Total

0 $0

3,888 $3,888

6,884 $6,884

0 0

$0

744 $744

$97,860 0.1%
0.4%

0 $0

3,963 $3,963

7,016 $7,016

0 0

$0

758 $758

$98,871 0.1%
0.4%

0 $0

3,963 $3,963

7,015 $7,015

0 0

$0

758 $758

$98,550 0.1%
0.4%

0                                  0 $0                               $0

75                                  0 $75                               $0

132                                  0 $132                               $0

0                                  0 0                                  0

$0	$0

14                                  0 $14                               $0

$691	($320)

N/A                      N/A N/A                     N/A

1.9                       0.0 1.9                       0.0

1.9                       0.0 1.9                       0.0

N/A                      N/A N/A                      N/A

N/A	N/A

1.9                       0.0 1.9                       0.0

0.7	(0.3)

119

Fund: 67 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430005 - FOOD/IN-HOUSE MEETINGS 430008 - SUPPLIES NON-CLASSROOM

4400 - Noncapitalized Equipment 440000 - EQUIP $500-$24999

4000 - 4999 Books and Supplies

Percent of Total

0 339,000

$339,000

1,000 $1,000

$340,000

0.5%

0 359,000

$359,000

1,000 $1,000

$360,000

0.5%

196 118,894

$119,089

0 $0

$119,089

0.2%

196 (220,106)

($219,911)

(1,000) ($1,000)

($220,911)

196 (240,106)

($239,911)

(1,000) ($1,000)

($240,911)

N/A (64.9)

(64.9)

(100.0) (100.0)

(65.0)

N/A (66.9)

(66.8)

(100.0) (100.0)

(66.9)

120

Fund: 67 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520000 - CONF/TRAVEL                                                                               0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

0	N/A	N/A

$0	N/A	N/A

560005 - RENTAL

5710 - Transfers of Direct Costs

571042 - DIRECT COST/HEALTH-HLTH CNTR

5750 - Transfers of Direct Costs - Interfund

575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF

500                             500 $500                           $500

0                                  0 $0                               $0

0                                  0 0                                  0

$0	$0

0                          (500) $0                        ($500)

0                                  0 $0                               $0

0                                  0 133                             133

$133	$133

(500)                (100.0) ($500)                (100.0)

0                      N/A $0                     N/A

0                      N/A 133                      N/A

$133	N/A

(100.0) (100.0)

N/A N/A

N/A N/A

N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES
580041 - HEALTH CONTRACT/MEDICAL/RX 580042 - HEALTH CONTRACT/HEALTH 580043 - HEALTH CONTRACT/DENTAL 580044 - HEALTH CONTRACT/VISION 580045 - HEALTH CONTRACT-LIFE
580046 - CONTRACT/DISABILITY 580047 - HEALTH EXP - LIABILITY ADJ

5900 - Communications

590001 - PHONE CERTIFICATED 590002 - PHONE CLASSIFIED
590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

665,129 0
16,579,624 46,497,499 3,948,716 877,783
0 0 0

$68,568,751

0 810
1,400

$2,210

$68,571,461

99.1%

781,323 0
13,648,798 45,242,870 3,836,947 834,568
0 182,360 835,988

$65,362,854

0 810
1,400

$2,210

$65,365,564

97.0%

607,116 0
14,387,091 48,765,801 3,774,083 840,412
0 45,026
(3,183,686)

$65,235,843

0 810
1,137

$1,947

$65,237,923

97.7%

(58,013) 0
(2,192,533) 2,268,302 (174,633) (37,371)
0 45,026
(3,183,686)

($3,332,908)

0 0
(263)

($263)

($3,333,538)

(174,207) 0 738,293
3,522,931 (62,864) 5,844
0 (137,334)
(4,019,673)

($127,011)

0 0
(263)

($263)

($127,641)

(8.7)                  (22.3) N/A                      N/A (13.2)                       5.4 4.9                       7.8 (4.4)                     (1.6) (4.3)                       0.7 N/A                      N/A N/A                  (75.3) N/A                (480.8)

(4.9)	(0.2)

N/A                      N/A 0.0                       0.0 (18.8)                  (18.8)

(11.9)	(11.9)

(4.9)	(0.2)

121

Fund: 67 SubFund: -

7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

Annual Budget Change Report Fiscal Year 7/1/2017 - 6/30/2018

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

761900 - TRANSFER TO GENERAL FUND 761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0 0                  1,380,000

$0	$1,380,000

$0	$1,380,000

0.0%	2.0%

0 1,137,929

$1,137,929

$1,137,929

1.7%

0 1,137,929

$1,137,929

$1,137,929

0 (242,071)

($242,071)

($242,071)

N/A                      N/A N/A                  (17.5)

N/A	(17.5)

N/A	(17.5)

122