Codes	Codes
Costs

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Unrestricted (Resources 0000-1999)

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

A. REVENUES
1) LCFF Sources	8010-8099
2) Federal Revenue	8100-8299

3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES

498,454,573.00

498,217,834.98

0.00

0.0%

269,762,817.39
	
498,217,834.98
			
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	22,079,479.53
	17,110,941.45
	9,445,699.20
	17,110,941.45
	0.00
	0.0%
	
	15,386,279.54
	20,282,198.37
	24,068,202.35
	20,282,198.37
	0.00
	0.0%
	
	535,920,332.07
	535,610,974.80
	303,276,718.94
	535,610,974.80
			
B. EXPENDITURES
1) Certificated Salaries	1000-1999
2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999
	
194,794,864.29
	
204,409,295.44
		
204,409,295.44
	
0.00
	
0.0%
	
			101,994,678.47
				
	69,771,389.17
	70,770,502.58
	38,769,974.11
	70,770,502.58
	0.00
	0.0%
	
	118,586,901.82
	120,534,704.68
	59,641,939.55
	120,534,704.68
	0.00
	0.0%
	
4) Books and Supplies
	4000-4999
	35,932,249.48
	31,768,035.87
	11,740,871.40
	31,768,035.87
	0.00
	0.0%
	
5) Services and Other Operating Expenditures
	
5000-5999
	
30,652,704.20
	
34,445,564.66
	
21,022,258.80
	
34,445,564.66
	
0.00
	
0.0%
	
6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of                                              7100-7299 Indirect Costs)                                                                                       7400-7499
8) Other Outgo - Transfers of Indirect	7300-7399

9) TOTAL, EXPENDITURES
	2,938,339.00
	6,846,226.04
	1,228,927.26
	6,846,226.04
	0.00
	0.0%

2,003,401.00
	
4,029,786.89
	
1,278,108.24
	
4,029,786.89
	
0.00
	
0.0%

(2,692,890.47)
	
(3,395,027.46)
	
(1,335,326.83)
	
(3,395,027.46)
	
0.00
	
0.0%
	
	451,986,958.49
	469,409,088.70
	234,341,431.00
	469,409,088.70
			
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 -B9)

83,933,373.58

66,201,886.10

68,935,287.94

66,201,886.10
			
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In	8900-8929
b) Transfers Out	7600-7629

2) Other Sources/Uses
a) Sources	8930-8979
b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

330,000.00

780,431.32

0.00

780,431.32

0.00

0.0%
	
	4,171,136.00
	16,394,666.00
	0.00
	16,394,666.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	(60,926,322.51)
	(65,091,703.50)
	(19,258.51)
	(65,091,703.50)
	0.00
	0.0%

(64,767,458.51)
	
(80,705,938.18)
	
(19,258.51)
	
(80,705,938.18)
			
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
19,165,915.07
	
(14,504,052.08)
	
68,916,029.43
	
(14,504,052.08)
			
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited	9791
b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance
a) Nonspendable
Revolving Cash	9711
Stores	9712

Prepaid Items	9713

All Others	9719

158,900,946.78

158,900,946.78

158,900,946.78

0.00

0.0%
	
	0.00
	0.00
		0.00
	0.00
	0.0%
	
	158,900,946.78
	158,900,946.78
		158,900,946.78
			
	0.00
	0.00
		0.00
	0.00
	0.0%

158,900,946.78
	
158,900,946.78
		
158,900,946.78
			
	178,066,861.85
	144,396,894.70
		144,396,894.70

0.00

0.00

0.00
					
	0.00
	0.00
		0.00
			
	0.00
	0.00
		0.00
			
	0.00
	0.00
		0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 1	Printed: 3/19/2024 2:22 PM

Codes	Codes
3100
0000	9760
8012
8045
8047
8048

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Unrestricted (Resources 0000-1999)

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

b) Restricted	9740
							
	0.00
	0.00
		0.00
			
c) Committed
		
0.00
	
0.00
		
0.00
			
Stabilization Arrangements
	9750
							
Other Commitments	9760

Site/Department Long Term Plan	0000	9760

Textbooks	0000	9760
Capital Equipment Refresh	0000	9760
Technology Refresh	0000	9760
Board Approved Stabilization, BP	0000	9760

Future Growth	0000	9760
Textbook	0000	9760
Capital Equipment Refresh	0000	9760
Capital Equipment Refresh -Transportation
Textbooks	0000	9760
Future Growth	0000	9760
d) Assigned
Other Assignments	9780
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties	9789
Unassigned/Unappropriated Amount	9790
	111,448,036.00
	16,187,339.00
		16,187,339.00
			
	28,820,000.00
7,106,750.00
7,074,916.00
4,095,450.00

64,350,920.00

0.00

7,013,900.00
6,288,289.00
2,885,150.00

0.00

2,885,150.00
6,288,289.00
7,013,900.00

0.00

	
0.00
	
0.00
		
0.00
			
	66,618,825.85
	128,209,555.70
		128,209,555.70
			
LCFF SOURCES
Principal Apportionment
State Aid - Current Year	8011
Education Protection Account State Aid -Current Year
State Aid - Prior Years	8019

Tax Relief Subventions
Homeowners' Exemptions	8021
Timber Yield Tax	8022

Other Subventions/In-Lieu Taxes	8029

County & District Taxes
Secured Roll Taxes	8041
Unsecured Roll Taxes	8042

Prior Years' Taxes	8043

Supplemental Taxes	8044

Education Revenue Augmentation Fund (ERAF)
Community Redevelopment Funds (SB 617/699/1992)
Penalties and Interest from Delinquent Taxes
Miscellaneous Funds (EC 41604)
Royalties and Bonuses	8081
Other In-Lieu Taxes	8082

Less: Non-LCFF
(50%) Adjustment	8089
Subtotal, LCFF Sources

285,841,696.00

258,739,549.96

149,977,594.00

258,739,549.96

0.00

0.0%

121,531,278.00
	
128,616,687.00
	
65,404,935.00
	
128,616,687.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

668,648.00
	
649,344.00
	
324,672.09
	
649,344.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	9,231.00
	10,037.02
	0.00
	10,037.02
	0.00
	0.0%

90,559,866.00
	
105,986,975.00
	
53,428,470.25
	
105,986,975.00
	
0.00
	
0.0%
	
	4,288,403.00
	4,756,390.00
	0.00
	4,756,390.00
	0.00
	0.0%
	
	153,489.00
	240,840.00
	328,019.84
	240,840.00
	0.00
	0.0%
	
	1,093,609.00
	1,291,503.00
	1,081,734.08
	1,291,503.00
	0.00
	0.0%

(3,318,313.00)
	
(3,554,762.00)
	
(3,629,593.34)
	
(3,554,762.00)
	
0.00
	
0.0%

0.00
	
4,155,564.00
	
2,963,537.02
	
4,155,564.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	7,681.45
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	500,827,907.00
	500,892,127.98
	269,887,050.39
	500,892,127.98
	0.00
	0.0%
	
LCFF Transfers

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 2	Printed: 3/19/2024 2:22 PM

Codes	Codes
8096
8099
8287
4035	8290
(PCSGP)
3180, 3182,
Year
Years

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Unrestricted (Resources 0000-1999)

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

Unrestricted LCFF
Transfers - Current Year	0000	8091
All Other LCFF Transfers - Current Year	All Other	8091

Transfers to Charter Schools in Lieu of Property Taxes
Property Taxes Transfers	8097

LCFF/Revenue Limit Transfers - Prior Years
TOTAL, LCFF SOURCES

0.00

0.00

0.00

0.0%

0.00
	
0.00
			
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

(2,373,334.00)
	
(2,674,293.00)
	
(124,233.00)
	
(2,674,293.00)
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	498,454,573.00
	498,217,834.98
	269,762,817.39
	498,217,834.98
	0.00
	0.0%
	
FEDERAL REVENUE
Maintenance and Operations	8110
Special Education Entitlement	8181
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
			
Special Education Discretionary Grants
	8182
	0.00
	0.00
	0.00
	0.00
			
Child Nutrition Programs
	8220
	0.00
	0.00
	0.00
	0.00
			
Donated Food Commodities	8221

Forest Reserve Funds	8260

Flood Control Funds	8270

Wildlife Reserve Funds	8280

FEMA	8281

Interagency Contracts Between LEAs	8285

Pass-Through Revenues from Federal Sources
Title I, Part A, Basic	3010	8290
Title I, Part D, Local Delinquent Programs	3025	8290
Title II, Part A, Supporting Effective Instruction
Title III, Part A, Immigrant Student Program	4201	8290
Title III, Part A, English Learner Program	4203	8290
Public Charter Schools Grant Program	4610	8290

3040, 3060, 3061, 3110, 3150, 3155,
Other NCLB / Every Student Succeeds Act	4037, 4123,	8290 4124, 4126,
4127, 4128, 5630
Career and Technical Education	3500-3599	8290
All Other Federal Revenue	All Other	8290

TOTAL, FEDERAL REVENUE
	0.00
	0.00
	0.00
	0.00
			
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00

	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
OTHER STATE REVENUE
Other State Apportionments
ROC/P Entitlement
Prior Years	6360	8319
Special Education Master Plan
Current Year	6500	8311
Prior Years	6500	8319
All Other State Apportionments - Current	All Other	8311

All Other State Apportionments - Prior	All Other	8319

	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 3	Printed: 3/19/2024 2:22 PM

Codes	Codes
8587
Program
6695
8625
8629
8662

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Unrestricted (Resources 0000-1999)

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

Child Nutrition Programs	8520
							
	0.00
	0.00
	0.00
	0.00
			
Mandated Costs Reimbursements
	8550
	1,744,958.00
	1,912,668.00
	1,912,668.00
	1,912,668.00
	0.00
	0.0%
	
Lottery - Unrestricted and Instructional Materials
	
8560
	
7,001,897.53
	
8,401,139.72
	
4,000,577.82
	
8,401,139.72
	
0.00
	
0.0%
	
Tax Relief Subventions
Restricted Levies - Other
Homeowners' Exemptions	8575
Other Subventions/In-Lieu Taxes	8576

Pass-Through Revenues from State Sources
After School Education and Safety (ASES)	6010	8590
Charter School Facility Grant	6030	8590
Career Technical Education Incentive Grant	6387	8590

Drug/Alcohol/Tobacco Funds	6650, 6690,	8590

California Clean Energy Jobs Act	6230	8590
Specialized Secondary	7370	8590
American Indian Early Childhood Education	7210	8590
All Other State Revenue	All Other	8590

TOTAL, OTHER STATE REVENUE

0.00

0.00

0.00

0.00
			
	0.00
	0.00
	0.00
	0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

	13,332,624.00
	6,797,133.73
	3,532,453.38
	6,797,133.73
	0.00
	0.0%
	
	22,079,479.53
	17,110,941.45
	9,445,699.20
	17,110,941.45
	0.00
	0.0%
	
OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Other Restricted Levies
Secured Roll	8615
Unsecured Roll	8616

Prior Years' Taxes	8617

Supplemental Taxes	8618

Non-Ad Valorem Taxes
Parcel Taxes	8621
Other	8622

Community Redevelopment Funds Not Subject to LCFF Deduction
Penalties and Interest from Delinquent Non-LCFF Taxes
Sales
Sale of Equipment/Supplies	8631
Sale of Publications	8632

Food Service Sales	8634

All Other Sales	8639

Leases and Rentals	8650

Interest	8660

Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Adult Education Fees	8671
Non-Resident Students	8672

Transportation Fees From Individuals	8675

Interagency Services	8677

0.00

0.00

0.00

0.00
						
	0.00
	0.00
	0.00
	0.00
			
	0.00
	0.00
	0.00
	0.00
			
	0.00
	0.00
	0.00
	0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00

0.00
	
0.00
	
0.00
	
0.00

25,000.00
	
25,000.00
	
21,651.17
	
25,000.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	157,800.00
	180,000.00
	63,717.16
	180,000.00
	0.00
	0.0%
	
	36,000.00
	36,000.00
	24,150.00
	36,000.00
	0.00
	0.0%
	
	1,925,000.00
	4,925,000.00
	3,925,786.76
	4,925,000.00
	0.00
	0.0%

0.00
	
0.00
	
12,800,127.33
	
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 4	Printed: 3/19/2024 2:22 PM

Codes	Codes
8691
8697
1300
2300

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Unrestricted (Resources 0000-1999)

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

Mitigation/Developer Fees	8681
							
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
All Other Fees and Contracts
	8689
	5,927,653.05
	7,054,567.42
	3,099,004.39
	7,054,567.42
	0.00
	0.0%
	
Other Local Revenue

0.00

0.00

0.00

0.00

0.00

0.0%
	
Plus: Misc Funds Non-LCFF (50%) Adjustment
Pass-Through Revenues From Local Sources
All Other Local Revenue	8699

Tuition	8710

All Other Transfers In	8781-8783

Transfers Of Apportionments
Special Education SELPA Transfers
From Districts or Charter Schools	6500	8791
From County Offices	6500	8792
From JPAs	6500	8793
ROC/P Transfers
From Districts or Charter Schools	6360	8791
From County Offices	6360	8792
From JPAs	6360	8793
Other Transfers of Apportionments
From Districts or Charter Schools	All Other	8791
From County Offices	All Other	8792

From JPAs	All Other	8793

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE

0.00
	
0.00
	
0.00
	
0.00
			
	5,977,359.49
	6,677,035.95
	3,401,837.78
	6,677,035.95
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	1,337,467.00
	1,384,595.00
	731,927.76
	1,384,595.00
	0.00
	0.0%

	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	15,386,279.54
	20,282,198.37
	24,068,202.35
	20,282,198.37
	0.00
	0.0%
	
TOTAL, REVENUES
	535,920,332.07
	535,610,974.80
	303,276,718.94
	535,610,974.80
	0.00
	0.0%
	
CERTIFICATED SALARIES
Certificated Teachers' Salaries	1100
Certificated Pupil Support Salaries	1200

Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries	1900

TOTAL, CERTIFICATED SALARIES
		
162,881,339.50
	
79,237,054.25
	
162,881,339.50
	
0.00
	
0.0%
	
	154,921,109.43
						
	17,782,928.33
	18,366,879.43
	9,650,351.27
	18,366,879.43
	0.00
	0.0%

16,989,702.83
	
17,871,173.20
	
10,355,963.63
	
17,871,173.20
	
0.00
	
0.0%
	
	5,101,123.70
	5,289,903.31
	2,751,309.32
	5,289,903.31
	0.00
	0.0%
	
	194,794,864.29
	204,409,295.44
	101,994,678.47
	204,409,295.44
	0.00
	0.0%
	
CLASSIFIED SALARIES
Classified Instructional Salaries	2100
Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
		
3,133,829.06
	
1,472,491.78
	
3,133,829.06
	
0.00
	
0.0%
	
	2,792,201.78
						
	25,487,241.51
	24,400,012.65
	14,175,876.24
	24,400,012.65
	0.00
	0.0%

10,835,096.11
	
10,667,141.34
	
6,569,221.67
	
10,667,141.34
	
0.00
	
0.0%
	
	19,252,534.51
	20,337,617.07
	11,199,587.86
	20,337,617.07
	0.00
	0.0%
	
	11,404,315.26
	12,231,902.46
	5,352,796.56
	12,231,902.46
	0.00
	0.0%
	
	69,771,389.17
	70,770,502.58
	38,769,974.11
	70,770,502.58
	0.00
	0.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102
PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702
		
38,882,997.35
	
17,777,262.31
	
38,882,997.35
	
0.00
	
0.0%
	
	37,227,168.29
						
	16,412,468.57
	16,725,517.11
	9,262,188.20
	16,725,517.11
	0.00
	0.0%
	
	8,158,649.37
	8,385,432.66
	4,391,508.61
	8,385,432.66
	0.00
	0.0%
	
	44,203,940.56
	43,587,153.86
	21,531,534.35
	43,587,153.86
	0.00
	0.0%
	
	192,280.86
	146,773.87
	68,748.46
	146,773.87
	0.00
	0.0%
	
	3,153,701.18
	3,290,129.83
	1,679,835.01
	3,290,129.83
	0.00
	0.0%
	
	8,153,539.37
	8,395,071.21
	4,328,065.79
	8,395,071.21
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 5	Printed: 3/19/2024 2:22 PM

Codes	Codes
4100
5600
5800
6300

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Unrestricted (Resources 0000-1999)

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
							
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	1,085,153.62
	1,121,628.79
	602,796.82
	1,121,628.79
	0.00
	0.0%
	
	118,586,901.82
	120,534,704.68
	59,641,939.55
	120,534,704.68
	0.00
	0.0%
	
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials	4200

Materials and Supplies	4300

Noncapitalized Equipment	4400

Food	4700

TOTAL, BOOKS AND SUPPLIES

3,739,853.37

4,486,528.89

2,864,198.36

4,486,528.89

0.00

0.0%
	
	14,504.65
	192,206.35
	39,687.67
	192,206.35
	0.00
	0.0%
	
	29,307,431.51
	18,854,048.38
	7,584,088.24
	18,854,048.38
	0.00
	0.0%
	
	2,870,459.95
	8,235,252.25
	1,252,897.13
	8,235,252.25
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	35,932,249.48
	31,768,035.87
	11,740,871.40
	31,768,035.87
	0.00
	0.0%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100
Travel and Conferences	5200

Dues and Memberships	5300

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs	5710

Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and Operating Expenditures
Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

1,328,351.61

1,853,655.97

800,953.68

1,853,655.97

0.00

0.0%
	
	1,630,560.07
	2,082,043.77
	948,336.68
	2,082,043.77
	0.00
	0.0%
	
	74,203.80
	74,478.80
	46,396.88
	74,478.80
	0.00
	0.0%
	
	2,948,906.00
	2,626,439.64
	3,519,943.66
	2,626,439.64
	0.00
	0.0%
	
	12,889,953.00
	13,604,703.00
	8,401,728.77
	13,604,703.00
	0.00
	0.0%

4,355,732.51
	
5,415,189.66
	
3,033,460.22
	
5,415,189.66
	
0.00
	
0.0%
	
	(212,213.14)
	(581,914.82)
	(395,682.81)
	(581,914.82)
	0.00
	0.0%
	
	(374,734.00)
	(400,434.19)
	(63,764.35)
	(400,434.19)
	0.00
	0.0%

0.0%

7,122,818.66
	
8,771,543.76
	
4,162,531.67
	
8,771,543.76
	
0.00
		
	889,125.69
	999,859.07
	568,354.40
	999,859.07
	0.00
	0.0%

30,652,704.20
	
34,445,564.66
	
21,022,258.80
	
34,445,564.66
	
0.00
	
0.0%
	
CAPITAL OUTLAY
Land	6100
Land Improvements	6170

Buildings and Improvements of Buildings	6200

Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

Subscription Assets	6700

TOTAL, CAPITAL OUTLAY
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	30,000.00
	81,768.00
	340,137.75
	81,768.00
	0.00
	0.0%
	
	2,584,000.00
	2,657,197.36
	272,117.12
	2,657,197.36
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	324,339.00
	4,107,260.68
	616,672.39
	4,107,260.68
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	2,938,339.00
	6,846,226.04
	1,228,927.26
	6,846,226.04
	0.00
	0.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition
Tuition for Instruction Under Interdistrict
Attendance Agreements	7110
State Special Schools	7130

Tuition, Excess Costs, and/or Deficit Payments
Payments to Districts or Charter Schools	7141
Payments to County Offices	7142

Payments to JPAs	7143

Transfers of Pass-Through Revenues

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	13,671.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 6	Printed: 3/19/2024 2:22 PM

Codes	Codes
7613
8953

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Unrestricted (Resources 0000-1999)

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

To Districts or Charter Schools	7211
To County Offices	7212

To JPAs	7213

Special Education SELPA Transfers of Apportionments
	
0.00
	
0.00
			
0.00
	
0.0%
	
			0.00
	0.00
			
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

To Districts or Charter Schools	6500
	7221
							
To County Offices
	6500	7222
							
To JPAs	6500	7223
ROC/P Transfers of Apportionments
To Districts or Charter Schools	6360	7221
To County Offices	6360	7222
To JPAs	6360	7223
Other Transfers of Apportionments	All Other	7221-7223

All Other Transfers	7281-7283

All Other Transfers Out to All Others	7299

Debt Service
Debt Service - Interest	7438
Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)
							
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	1,571,911.00
	1,624,408.00
	832,947.85
	1,624,408.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

8,000.00
	
1,326,888.89
	
7,999.04
	
1,326,888.89
	
0.00
	
0.0%
	
	423,490.00
	1,078,490.00
	423,490.35
	1,078,490.00
	0.00
	0.0%

2,003,401.00
	
4,029,786.89
	
1,278,108.24
	
4,029,786.89
	
0.00
	
0.0%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs	7310
Transfers of Indirect Costs - Interfund	7350

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

(1,775,786.50)

(730,367.65)

(1,775,786.50)

0.00

0.0%
	
	(1,136,031.19)
						
	(1,556,859.28)
	(1,619,240.96)
	(604,959.18)
	(1,619,240.96)
	0.00
	0.0%

(2,692,890.47)
	
(3,395,027.46)
	
(1,335,326.83)
	
(3,395,027.46)
	
0.00
	
0.0%
	
TOTAL, EXPENDITURES
	451,986,958.49
	469,409,088.70
	234,341,431.00
	469,409,088.70
	0.00
	0.0%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: Special Reserve Fund	8912
From: Bond Interest and
Redemption Fund	8914
Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

0.00

0.00

0.00

0.00

0.0%

0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	330,000.00
	780,431.32
	0.00
	780,431.32
	0.00
	0.0%
	
	330,000.00
	780,431.32
	0.00
	780,431.32
	0.00
	0.0%
	
INTERFUND TRANSFERS OUT
To: Child Development Fund	7611
To: Special Reserve Fund	7612

To: State School Building Fund/ County School Facilities Fund
To: Cafeteria Fund	7616

Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
		
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
						
	2,910,200.00
	15,133,730.00
	0.00
	15,133,730.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	1,260,936.00
	1,260,936.00
	0.00
	1,260,936.00
	0.00
	0.0%
	
	4,171,136.00
	16,394,666.00
	0.00
	16,394,666.00
	0.00
	0.0%
	
OTHER SOURCES/USES
SOURCES
State Apportionments
Emergency Apportionments	8931
Proceeds
Proceeds from Disposal of Capital Assets
Other Sources

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 7	Printed: 3/19/2024 2:22 PM

Codes	Codes
8965
8971
7651

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Unrestricted (Resources 0000-1999)

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Certificates of Participation
Proceeds from Leases	8972

Proceeds from Lease Revenue Bonds	8973

Proceeds from SBITAs	8974

All Other Financing Sources	8979

(c) TOTAL, SOURCES

0.00

0.00

0.00

0.0%

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses	7699

(d) TOTAL, USES

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
CONTRIBUTIONS
Contributions from Unrestricted Revenues	8980
Contributions from Restricted Revenues	8990

(e) TOTAL, CONTRIBUTIONS
	
(60,844,764.39)
	
(64,996,142.72)
	
(19,258.51)
	
(64,996,142.72)
	
0.00
	
0.0%
	
	(81,558.12)
	(95,560.78)
	0.00
	(95,560.78)
	0.00
	0.0%
	
	(60,926,322.51)
	(65,091,703.50)
	(19,258.51)
	(65,091,703.50)
	0.00
	0.0%
	
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
	
(64,767,458.51)
	
(80,705,938.18)
	
(19,258.51)
	
(80,705,938.18)
	
0.00
	
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 8	Printed: 3/19/2024 2:22 PM

Codes	Codes
Costs

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Restricted (Resources 2000-9999)

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

A. REVENUES
1) LCFF Sources	8010-8099
2) Federal Revenue	8100-8299

3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES

0.00

0.00

0.00

0.0%

0.00
	
0.00
			
	46,368,724.22
	59,886,044.34
	4,405,249.55
	59,886,044.34
	0.00
	0.0%
	
	77,775,402.33
	83,367,152.22
	27,699,772.34
	83,367,152.22
	0.00
	0.0%
	
	29,788.00
	3,135,117.95
	393,078.42
	3,135,117.95
	0.00
	0.0%
	
	124,173,914.55
	146,388,314.51
	32,498,100.31
	146,388,314.51
			
B. EXPENDITURES
1) Certificated Salaries	1000-1999
2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999
	
52,800,491.72
	
61,574,283.57
		
61,574,283.57
	
0.00
	
0.0%
	
			29,862,112.24
				
	31,346,089.02
	39,437,122.71
	17,469,360.45
	39,437,122.71
	0.00
	0.0%
	
	66,004,622.06
	64,965,832.55
	20,197,343.61
	64,965,832.55
	0.00
	0.0%
	
4) Books and Supplies
	4000-4999
	16,383,660.52
	32,684,386.96
	8,290,150.63
	32,684,386.96
	0.00
	0.0%
	
5) Services and Other Operating Expenditures
	
5000-5999
	
12,779,383.98
	
17,048,949.37
	
6,965,336.41
	
17,048,949.37
	
0.00
	
0.0%
	
6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of                                              7100-7299 Indirect Costs)                                                                                       7400-7499
8) Other Outgo - Transfers of Indirect	7300-7399

9) TOTAL, EXPENDITURES
	4,080,828.00
	9,168,202.85
	5,180,743.25
	9,168,202.85
	0.00
	0.0%

20,000.00
	
20,000.00
	
13,491.03
	
20,000.00
	
0.00
	
0.0%

1,136,031.19
	
1,775,786.50
	
730,367.65
	
1,775,786.50
	
0.00
	
0.0%
	
	184,551,106.49
	226,674,564.51
	88,708,905.27
	226,674,564.51
			
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 -B9)

(60,377,191.94)

(80,286,250.00)

(56,210,804.96)

(80,286,250.00)
			
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In	8900-8929
b) Transfers Out	7600-7629

2) Other Sources/Uses
a) Sources	8930-8979
b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.00

0.00

0.00

0.0%
	
	2,800,000.00
	3,600,000.00
	2,800,000.00
	3,600,000.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	60,926,322.51
	65,091,703.50
	19,258.51
	65,091,703.50
	0.00
	0.0%

58,126,322.51
	
61,491,703.50
	
(2,780,741.49)
	
61,491,703.50
			
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
(2,250,869.43)
	
(18,794,546.50)
	
(58,991,546.45)
	
(18,794,546.50)
			
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited	9791
b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance
a) Nonspendable
Revolving Cash	9711
Stores	9712

Prepaid Items	9713

All Others	9719

84,440,641.89

84,440,641.89

84,440,641.89

0.00

0.0%
	
	0.00
	0.00
		0.00
	0.00
	0.0%
	
	84,440,641.89
	84,440,641.89
		84,440,641.89
			
	0.00
	0.00
		0.00
	0.00
	0.0%

84,440,641.89
	
84,440,641.89
		
84,440,641.89
			
	82,189,772.46
	65,646,095.39
		65,646,095.39

0.00

0.00

0.00
			
	0.00
	0.00
		0.00
			
	0.00
	0.00
		0.00
			
	0.00
	0.00
		0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 9	Printed: 3/19/2024 2:22 PM

Codes	Codes
8012
8045
8047
8048
8096
8099

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Restricted (Resources 2000-9999)

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

b) Restricted	9740

c) Committed
							
	82,189,772.46
	65,646,095.39
		65,646,095.39

0.00
	
0.00
		
0.00
			
Stabilization Arrangements
	9750
							
Other Commitments
	9760
	0.00
	0.00
		0.00
			
d) Assigned
Other Assignments	9780
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties	9789
Unassigned/Unappropriated Amount	9790
	
0.00
	
0.00
		
0.00

0.00
	
0.00
		
0.00
			
	0.00
	0.00
		0.00
			
LCFF SOURCES
Principal Apportionment
State Aid - Current Year	8011
Education Protection Account State Aid -Current Year
State Aid - Prior Years	8019

Tax Relief Subventions
Homeowners' Exemptions	8021
Timber Yield Tax	8022

Other Subventions/In-Lieu Taxes	8029

County & District Taxes
Secured Roll Taxes	8041
Unsecured Roll Taxes	8042

Prior Years' Taxes	8043

Supplemental Taxes	8044

Education Revenue Augmentation Fund (ERAF)
Community Redevelopment Funds (SB 617/699/1992)
Penalties and Interest from Delinquent Taxes
Miscellaneous Funds (EC 41604)
Royalties and Bonuses	8081
Other In-Lieu Taxes	8082

Less: Non-LCFF
(50%) Adjustment	8089
Subtotal, LCFF Sources

0.00

0.00

0.00

0.00

0.00
	
0.00
	
0.00
	
0.00
			
	0.00
	0.00
	0.00
	0.00

0.00
	
0.00
	
0.00
	
0.00
			
	0.00
	0.00
	0.00
	0.00
			
	0.00
	0.00
	0.00
	0.00

0.00
	
0.00
	
0.00
	
0.00
			
	0.00
	0.00
	0.00
	0.00
			
	0.00
	0.00
	0.00
	0.00
			
	0.00
	0.00
	0.00
	0.00

0.00
	
0.00
	
0.00
	
0.00

0.00
	
0.00
	
0.00
	
0.00

0.00
	
0.00
	
0.00
	
0.00

0.00
	
0.00
	
0.00
	
0.00
			
	0.00
	0.00
	0.00
	0.00

0.00
	
0.00
	
0.00
	
0.00
			
	0.00
	0.00
	0.00
	0.00
			
LCFF Transfers
Unrestricted LCFF
Transfers - Current Year	0000	8091
All Other LCFF Transfers - Current Year	All Other	8091

Transfers to Charter Schools in Lieu of Property Taxes
Property Taxes Transfers	8097

LCFF/Revenue Limit Transfers - Prior Years
TOTAL, LCFF SOURCES

	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
			
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
FEDERAL REVENUE
Maintenance and Operations	8110
Special Education Entitlement	8181
		
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
						
	7,498,227.00
	9,178,557.00
	0.00
	9,178,557.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 10	Printed: 3/19/2024 2:22 PM

Codes	Codes
8287
4035	8290
(PCSGP)
4037, 4123,
Year
Years
8560
8587

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Restricted (Resources 2000-9999)

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

Special Education Discretionary Grants	8182

Child Nutrition Programs	8220

Donated Food Commodities	8221

Forest Reserve Funds	8260
							
	700,159.00
	726,026.00
	16,410.00
	726,026.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
			
Flood Control Funds
	8270
	0.00
	0.00
	0.00
	0.00
			
Wildlife Reserve Funds
	8280
	0.00
	0.00
	0.00
	0.00
			
FEMA	8281

Interagency Contracts Between LEAs	8285

Pass-Through Revenues from Federal Sources
Title I, Part A, Basic	3010	8290

Title I, Part D, Local Delinquent Programs	3025	8290

Title II, Part A, Supporting Effective Instruction
Title III, Part A, Immigrant Student Program	4201	8290

Title III, Part A, English Learner Program	4203	8290

Public Charter Schools Grant Program	4610	8290

3040, 3060, 3061, 3110, 3150, 3155,
Other NCLB / Every Student Succeeds Act	3180, 3182,	8290
4124, 4126, 4127, 4128, 5630
Career and Technical Education	3500-3599	8290

All Other Federal Revenue	All Other	8290

TOTAL, FEDERAL REVENUE
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	7,895,214.18
	11,086,667.13
	3,072,550.10
	11,086,667.13
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

974,645.00
	
1,353,314.09
	
119,180.09
	
1,353,314.09
	
0.00
	
0.0%
	
	0.00
	37,216.00
	0.00
	37,216.00
	0.00
	0.0%
	
	255,454.00
	374,639.80
	160,653.80
	374,639.80
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

1,117,380.00

1,156,219.00

289,055.00

1,156,219.00

0.00

0.0%
	
	391,797.00
	391,797.00
	.04
	391,797.00
	0.00
	0.0%
	
	27,535,848.04
	35,581,608.32
	747,400.52
	35,581,608.32
	0.00
	0.0%
	
	46,368,724.22
	59,886,044.34
	4,405,249.55
	59,886,044.34
	0.00
	0.0%
	
OTHER STATE REVENUE
Other State Apportionments
ROC/P Entitlement
Prior Years	6360	8319
Special Education Master Plan
Current Year	6500	8311
Prior Years	6500	8319

All Other State Apportionments - Current	All Other	8311

All Other State Apportionments - Prior	All Other	8319

Child Nutrition Programs	8520

Mandated Costs Reimbursements	8550

Lottery - Unrestricted and Instructional Materials
Tax Relief Subventions
Restricted Levies - Other
Homeowners' Exemptions	8575
Other Subventions/In-Lieu Taxes	8576

Pass-Through Revenues from State Sources
After School Education and Safety (ASES)	6010	8590

Charter School Facility Grant	6030	8590

0.00

0.00

0.00

0.00

0.0%

0.00

38,259,104.58
	
39,445,522.80
	
20,938,769.74
	
39,445,522.80
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00

2,759,571.38
	
4,015,913.62
	
522,648.72
	
4,015,913.62
	
0.00
	
0.0%

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 11	Printed: 3/19/2024 2:22 PM

Codes	Codes
Program
6695
8625
8629
8662
8691
8697

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Restricted (Resources 2000-9999)

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

Career Technical Education Incentive Grant	6387	8590

Drug/Alcohol/Tobacco Funds	6650, 6690,	8590

California Clean Energy Jobs Act	6230	8590

Specialized Secondary	7370	8590

American Indian Early Childhood Education	7210	8590

All Other State Revenue	All Other	8590

TOTAL, OTHER STATE REVENUE

0.00

3,000,000.00
	
5,136,069.72
	
2,423,694.72
	
5,136,069.72
		
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	33,756,726.37
	34,769,646.08
	3,814,659.16
	34,769,646.08
	0.00
	0.0%
	
	77,775,402.33
	83,367,152.22
	27,699,772.34
	83,367,152.22
	0.00
	0.0%
	
OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Other Restricted Levies
Secured Roll	8615
Unsecured Roll	8616

Prior Years' Taxes	8617

Supplemental Taxes	8618

Non-Ad Valorem Taxes
Parcel Taxes	8621
Other	8622

Community Redevelopment Funds Not Subject to LCFF Deduction
Penalties and Interest from Delinquent Non-LCFF Taxes
Sales
Sale of Equipment/Supplies	8631
Sale of Publications	8632

Food Service Sales	8634

All Other Sales	8639

Leases and Rentals	8650

Interest	8660

Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts

0.00

0.00

0.00

0.00

0.0%

0.00
						
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
			
Adult Education Fees
	8671
							
Non-Resident Students
	8672
	0.00
	0.00
	0.00
	0.00
			
Transportation Fees From Individuals	8675

Interagency Services	8677

Mitigation/Developer Fees	8681

All Other Fees and Contracts	8689

Other Local Revenue
Plus: Misc Funds Non-LCFF (50%) Adjustment
Pass-Through Revenues From Local Sources
All Other Local Revenue	8699

Tuition	8710

All Other Transfers In	8781-8783

Transfers Of Apportionments
Special Education SELPA Transfers
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	6,621.00
	6,501.00
	6,621.00
	0.00
	0.0%

0.00

0.00

0.00

0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	29,788.00
	3,128,496.95
	386,577.42
	3,128,496.95
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 12	Printed: 3/19/2024 2:22 PM

Codes	Codes
1300
2300
4100

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Restricted (Resources 2000-9999)

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

From Districts or Charter Schools	6500	8791
From County Offices	6500	8792

From JPAs	6500	8793

ROC/P Transfers
From Districts or Charter Schools	6360	8791
From County Offices	6360	8792

From JPAs	6360	8793

Other Transfers of Apportionments
From Districts or Charter Schools	All Other	8791
From County Offices	All Other	8792

From JPAs	All Other	8793

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE
	
0.00
	
0.00
			
0.00
	
0.0%
	
			0.00
	0.00
			
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00
	
0.0%
	
					0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	29,788.00
	3,135,117.95
	393,078.42
	3,135,117.95
	0.00
	0.0%
	
TOTAL, REVENUES
	124,173,914.55
	146,388,314.51
	32,498,100.31
	146,388,314.51
	0.00
	0.0%
	
CERTIFICATED SALARIES
Certificated Teachers' Salaries	1100
Certificated Pupil Support Salaries	1200

Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries	1900

TOTAL, CERTIFICATED SALARIES
	
38,729,341.29
	
45,631,624.10
	
21,514,821.60
	
45,631,624.10
	
0.00
	
0.0%
	
	6,752,190.75
	7,908,572.48
	4,256,530.08
	7,908,572.48
	0.00
	0.0%

1,889,588.49
	
1,914,976.35
	
1,166,293.81
	
1,914,976.35
	
0.00
	
0.0%
	
	5,429,371.19
	6,119,110.64
	2,924,466.75
	6,119,110.64
	0.00
	0.0%
	
	52,800,491.72
	61,574,283.57
	29,862,112.24
	61,574,283.57
	0.00
	0.0%
	
CLASSIFIED SALARIES
Classified Instructional Salaries	2100
Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
19,824,221.98
	
24,805,167.52
	
11,035,520.20
	
24,805,167.52
	
0.00
	
0.0%
	
	7,820,895.63
	9,749,915.58
	4,213,124.23
	9,749,915.58
	0.00
	0.0%

1,470,439.61
	
2,239,132.89
	
802,495.05
	
2,239,132.89
	
0.00
	
0.0%
	
	1,548,729.70
	1,577,021.04
	919,726.36
	1,577,021.04
	0.00
	0.0%
	
	681,802.10
	1,065,885.68
	498,494.61
	1,065,885.68
	0.00
	0.0%
	
	31,346,089.02
	39,437,122.71
	17,469,360.45
	39,437,122.71
	0.00
	0.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102
PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	
37,415,283.24
	
32,656,170.83
	
5,583,815.29
	
32,656,170.83
	
0.00
	
0.0%
	
	8,896,136.54
	9,888,170.12
	4,508,777.38
	9,888,170.12
	0.00
	0.0%
	
	3,348,770.56
	3,831,090.82
	1,766,731.08
	3,831,090.82
	0.00
	0.0%
	
	12,680,637.42
	14,460,109.79
	6,317,993.53
	14,460,109.79
	0.00
	0.0%
	
	55,317.60
	52,749.21
	23,206.84
	52,749.21
	0.00
	0.0%
	
	1,033,674.21
	1,176,706.23
	567,606.32
	1,176,706.23
	0.00
	0.0%
	
	2,220,247.00
	2,485,865.95
	1,230,005.00
	2,485,865.95
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	354,555.49
	414,969.60
	199,208.17
	414,969.60
	0.00
	0.0%
	
	66,004,622.06
	64,965,832.55
	20,197,343.61
	64,965,832.55
	0.00
	0.0%
	
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials	4200

Materials and Supplies	4300

Noncapitalized Equipment	4400

Food	4700

TOTAL, BOOKS AND SUPPLIES

2,216,940.75

1,097,391.43

38,283.11

1,097,391.43

0.00

0.0%
	
	333.08
	180,845.15
	0.00
	180,845.15
	0.00
	0.0%
	
	13,676,582.74
	18,991,106.26
	2,792,596.13
	18,991,106.26
	0.00
	0.0%
	
	489,803.95
	12,415,044.12
	5,459,271.39
	12,415,044.12
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	16,383,660.52
	32,684,386.96
	8,290,150.63
	32,684,386.96
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 13	Printed: 3/19/2024 2:22 PM

Codes	Codes
5600
5800
6300

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Restricted (Resources 2000-9999)

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100
Travel and Conferences	5200

Dues and Memberships	5300

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs	5710

Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and Operating Expenditures
Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

3,647,471.13

5,094,000.56

1,659,291.24

5,094,000.56

0.00

0.0%
	
	517,360.44
	976,339.82
	210,157.76
	976,339.82
	0.00
	0.0%
	
	33,285.00
	33,042.00
	3,701.88
	33,042.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	32,500.00
	32,500.00
	12,510.00
	32,500.00
	0.00
	0.0%

3,242,301.00
	
5,165,563.45
	
1,665,607.35
	
5,165,563.45
	
0.00
	
0.0%
	
	212,213.14
	581,914.82
	395,682.81
	581,914.82
	0.00
	0.0%
	
	(16,538.00)
	(16,288.00)
	0.00
	(16,288.00)
	0.00
	0.0%

5,055,262.35
	
5,112,198.72
	
2,988,781.72
	
5,112,198.72
	
0.00
	
0.0%
	
	55,528.92
	69,678.00
	29,603.65
	69,678.00
	0.00
	0.0%

12,779,383.98
	
17,048,949.37
	
6,965,336.41
	
17,048,949.37
	
0.00
	
0.0%
	
CAPITAL OUTLAY
Land	6100
Land Improvements	6170

Buildings and Improvements of Buildings	6200

Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

Subscription Assets	6700

TOTAL, CAPITAL OUTLAY
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	30,000.00
	34,000.00
	33,430.14
	34,000.00
	0.00
	0.0%
	
	4,000,828.00
	7,816,320.19
	4,838,445.45
	7,816,320.19
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	50,000.00
	1,317,882.66
	308,867.66
	1,317,882.66
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	4,080,828.00
	9,168,202.85
	5,180,743.25
	9,168,202.85
	0.00
	0.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition
Tuition for Instruction Under Interdistrict
Attendance Agreements	7110
State Special Schools	7130

Tuition, Excess Costs, and/or Deficit Payments
Payments to Districts or Charter Schools	7141
Payments to County Offices	7142

Payments to JPAs	7143

Transfers of Pass-Through Revenues
To Districts or Charter Schools	7211
To County Offices	7212

To JPAs	7213

Special Education SELPA Transfers of Apportionments
To Districts or Charter Schools	6500	7221
To County Offices	6500	7222

To JPAs	6500	7223

ROC/P Transfers of Apportionments
To Districts or Charter Schools	6360	7221
To County Offices	6360	7222

0.00

0.00

0.00

0.00

0.00

0.0%
	
	20,000.00
	20,000.00
	13,491.03
	20,000.00
	0.00
	0.0%

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 14	Printed: 3/19/2024 2:22 PM

Codes	Codes
7613
8953
8965
8971

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Restricted (Resources 2000-9999)

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

To JPAs	6360	7223

Other Transfers of Apportionments	All Other	7221-7223

All Other Transfers	7281-7283

All Other Transfers Out to All Others	7299

Debt Service
Debt Service - Interest	7438
Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)
							
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

20,000.00
	
20,000.00
	
13,491.03
	
20,000.00
	
0.00
	
0.0%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs	7310
Transfers of Indirect Costs - Interfund	7350

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

1,136,031.19

1,775,786.50

730,367.65

1,775,786.50

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

1,136,031.19
	
1,775,786.50
	
730,367.65
	
1,775,786.50
	
0.00
	
0.0%
	
TOTAL, EXPENDITURES
	184,551,106.49
	226,674,564.51
	88,708,905.27
	226,674,564.51
	0.00
	0.0%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: Special Reserve Fund	8912
From: Bond Interest and

0.00

0.00

0.00

0.00

0.00

0.0%

0.00
	
0.00
	
0.00
	
0.00
			
Redemption Fund
	8914
							
Other Authorized Interfund Transfers In
	8919
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
(a) TOTAL, INTERFUND TRANSFERS IN
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
INTERFUND TRANSFERS OUT
To: Child Development Fund	7611
To: Special Reserve Fund	7612

To: State School Building Fund/ County School Facilities Fund
To: Cafeteria Fund	7616

Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
		
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
						
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	2,800,000.00
	3,600,000.00
	2,800,000.00
	3,600,000.00
	0.00
	0.0%
	
	2,800,000.00
	3,600,000.00
	2,800,000.00
	3,600,000.00
	0.00
	0.0%
	
OTHER SOURCES/USES
SOURCES
State Apportionments
Emergency Apportionments	8931
Proceeds
Proceeds from Disposal of Capital Assets
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Certificates of Participation
Proceeds from Leases	8972

Proceeds from Lease Revenue Bonds	8973

Proceeds from SBITAs	8974

All Other Financing Sources	8979

(c) TOTAL, SOURCES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
USES

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 15	Printed: 3/19/2024 2:22 PM

Codes	Codes
7651

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Restricted (Resources 2000-9999)

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses	7699

(d) TOTAL, USES

0.00

0.00

0.00

0.0%

0.00
	
0.00
			
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
CONTRIBUTIONS
Contributions from Unrestricted Revenues	8980
Contributions from Restricted Revenues	8990

(e) TOTAL, CONTRIBUTIONS
	
60,844,764.39
	
64,996,142.72
	
19,258.51
	
64,996,142.72
	
0.00
	
0.0%
	
	81,558.12
	95,560.78
	0.00
	95,560.78
	0.00
	0.0%
	
	60,926,322.51
	65,091,703.50
	19,258.51
	65,091,703.50
	0.00
	0.0%
	
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
	
58,126,322.51
	
61,491,703.50
	
(2,780,741.49)
	
61,491,703.50
	
0.00
	
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 16	Printed: 3/19/2024 2:22 PM

Codes	Codes
Costs

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Summary - Unrestricted/Restricted

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

A. REVENUES
1) LCFF Sources	8010-8099
2) Federal Revenue	8100-8299

3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES

0.00

0.0%

498,454,573.00
	
498,217,834.98
	
269,762,817.39
	
498,217,834.98
			
	46,368,724.22
	59,886,044.34
	4,405,249.55
	59,886,044.34
	0.00
	0.0%
	
	99,854,881.86
	100,478,093.67
	37,145,471.54
	100,478,093.67
	0.00
	0.0%
	
	15,416,067.54
	23,417,316.32
	24,461,280.77
	23,417,316.32
	0.00
	0.0%
	
	660,094,246.62
	681,999,289.31
	335,774,819.25
	681,999,289.31
			
B. EXPENDITURES
1) Certificated Salaries	1000-1999
2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999
		
265,983,579.01
		
265,983,579.01
	
0.00
	
0.0%
	
	247,595,356.01
		131,856,790.71
				
	101,117,478.19
	110,207,625.29
	56,239,334.56
	110,207,625.29
	0.00
	0.0%
	
	184,591,523.88
	185,500,537.23
	79,839,283.16
	185,500,537.23
	0.00
	0.0%
	
4) Books and Supplies
	4000-4999
	52,315,910.00
	64,452,422.83
	20,031,022.03
	64,452,422.83
	0.00
	0.0%
	
5) Services and Other Operating Expenditures
	
5000-5999
	
43,432,088.18
	
51,494,514.03
	
27,987,595.21
	
51,494,514.03
	
0.00
	
0.0%
	
6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of                                              7100-7299 Indirect Costs)                                                                                       7400-7499
8) Other Outgo - Transfers of Indirect	7300-7399

9) TOTAL, EXPENDITURES
	7,019,167.00
	16,014,428.89
	6,409,670.51
	16,014,428.89
	0.00
	0.0%

2,023,401.00
	
4,049,786.89
	
1,291,599.27
	
4,049,786.89
	
0.00
	
0.0%

(1,556,859.28)
	
(1,619,240.96)
	
(604,959.18)
	
(1,619,240.96)
	
0.00
	
0.0%
	
	636,538,064.98
	696,083,653.21
	323,050,336.27
	696,083,653.21
			
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 -B9)

23,556,181.64

(14,084,363.90)

12,724,482.98

(14,084,363.90)
			
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In	8900-8929
b) Transfers Out	7600-7629

2) Other Sources/Uses
a) Sources	8930-8979
b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

330,000.00

780,431.32

0.00

780,431.32

0.00

0.0%
	
	6,971,136.00
	19,994,666.00
	2,800,000.00
	19,994,666.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

(6,641,136.00)
	
(19,214,234.68)
	
(2,800,000.00)
	
(19,214,234.68)
			
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
16,915,045.64
	
(33,298,598.58)
	
9,924,482.98
	
(33,298,598.58)
			
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited	9791
b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance
a) Nonspendable
Revolving Cash	9711
Stores	9712

Prepaid Items	9713

All Others	9719

243,341,588.67

243,341,588.67

243,341,588.67

0.00

0.0%
	
	0.00
	0.00
		0.00
	0.00
	0.0%
	
	243,341,588.67
	243,341,588.67
		243,341,588.67
			
	0.00
	0.00
		0.00
	0.00
	0.0%

243,341,588.67
	
243,341,588.67
		
243,341,588.67
			
	260,256,634.31
	210,042,990.09
		210,042,990.09

0.00

0.00

0.00
					
	0.00
	0.00
		0.00
			
	0.00
	0.00
		0.00
			
	0.00
	0.00
		0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 17	Printed: 3/19/2024 2:22 PM

Codes	Codes
3100
0000	9760
8012
8045
8047
8048

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Summary - Unrestricted/Restricted

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

b) Restricted	9740

c) Committed
Stabilization Arrangements	9750
							
	82,189,772.46
	65,646,095.39
		65,646,095.39

0.00
		
0.00
			
	0.00
						
Other Commitments
	9760
	111,448,036.00
	16,187,339.00
		16,187,339.00
			
Site/Department Long Term Plan
	0000	9760
	28,820,000.00
7,106,750.00
7,074,916.00
4,095,450.00

64,350,920.00

0.00

7,013,900.00
6,288,289.00
2,885,150.00

0.00

2,885,150.00
6,288,289.00
7,013,900.00

0.00
			
Textbooks	0000	9760
Capital Equipment Refresh	0000	9760
Technology Refresh	0000	9760
Board Approved Stabilization, BP	0000	9760

Future Growth	0000	9760
Textbook	0000	9760
Capital Equipment Refresh	0000	9760
Capital Equipment Refresh -Transportation
Textbooks	0000	9760
Future Growth	0000	9760
d) Assigned
Other Assignments	9780
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties	9789
Unassigned/Unappropriated Amount	9790

	
0.00
	
0.00
		
0.00
			
	66,618,825.85
	128,209,555.70
		128,209,555.70
			
LCFF SOURCES
Principal Apportionment
State Aid - Current Year	8011
Education Protection Account State Aid -Current Year
State Aid - Prior Years	8019

Tax Relief Subventions
Homeowners' Exemptions	8021
Timber Yield Tax	8022

Other Subventions/In-Lieu Taxes	8029

County & District Taxes
Secured Roll Taxes	8041
Unsecured Roll Taxes	8042

Prior Years' Taxes	8043

Supplemental Taxes	8044

Education Revenue Augmentation Fund (ERAF)
Community Redevelopment Funds (SB 617/699/1992)
Penalties and Interest from Delinquent Taxes
Miscellaneous Funds (EC 41604)
Royalties and Bonuses	8081
Other In-Lieu Taxes	8082

Less: Non-LCFF
(50%) Adjustment	8089
Subtotal, LCFF Sources

258,739,549.96

149,977,594.00

258,739,549.96

0.00

0.0%
	
	285,841,696.00

121,531,278.00
	
128,616,687.00
	
65,404,935.00
	
128,616,687.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

668,648.00
	
649,344.00
	
324,672.09
	
649,344.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	9,231.00
	10,037.02
	0.00
	10,037.02
	0.00
	0.0%

90,559,866.00
	
105,986,975.00
	
53,428,470.25
	
105,986,975.00
	
0.00
	
0.0%
	
	4,288,403.00
	4,756,390.00
	0.00
	4,756,390.00
	0.00
	0.0%
	
	153,489.00
	240,840.00
	328,019.84
	240,840.00
	0.00
	0.0%
	
	1,093,609.00
	1,291,503.00
	1,081,734.08
	1,291,503.00
	0.00
	0.0%

(3,318,313.00)
	
(3,554,762.00)
	
(3,629,593.34)
	
(3,554,762.00)
	
0.00
	
0.0%

0.00
	
4,155,564.00
	
2,963,537.02
	
4,155,564.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	7,681.45
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	500,827,907.00
	500,892,127.98
	269,887,050.39
	500,892,127.98
	0.00
	0.0%
	
LCFF Transfers

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 18	Printed: 3/19/2024 2:22 PM

Codes	Codes
8096
8099
8287
4035	8290
(PCSGP)
4037, 4123,
Year
Years

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Summary - Unrestricted/Restricted

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

Unrestricted LCFF
Transfers - Current Year	0000	8091
All Other LCFF Transfers - Current Year	All Other	8091

Transfers to Charter Schools in Lieu of Property Taxes
Property Taxes Transfers	8097

LCFF/Revenue Limit Transfers - Prior Years
TOTAL, LCFF SOURCES

0.00

0.0%

0.00
	
0.00
	
0.00
	
0.00
			
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

(2,373,334.00)
	
(2,674,293.00)
	
(124,233.00)
	
(2,674,293.00)
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	498,454,573.00
	498,217,834.98
	269,762,817.39
	498,217,834.98
	0.00
	0.0%
	
FEDERAL REVENUE
Maintenance and Operations	8110
Special Education Entitlement	8181

Special Education Discretionary Grants	8182

Child Nutrition Programs	8220

Donated Food Commodities	8221

Forest Reserve Funds	8260

Flood Control Funds	8270

Wildlife Reserve Funds	8280

FEMA	8281

Interagency Contracts Between LEAs	8285

Pass-Through Revenues from Federal Sources
Title I, Part A, Basic	3010	8290

Title I, Part D, Local Delinquent Programs	3025	8290

Title II, Part A, Supporting Effective Instruction
Title III, Part A, Immigrant Student Program	4201	8290

Title III, Part A, English Learner Program	4203	8290

Public Charter Schools Grant Program	4610	8290

3040, 3060, 3061, 3110, 3150, 3155,
Other NCLB / Every Student Succeeds Act	3180, 3182,	8290
4124, 4126, 4127, 4128, 5630
Career and Technical Education	3500-3599	8290

All Other Federal Revenue	All Other	8290

TOTAL, FEDERAL REVENUE
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	7,498,227.00
	9,178,557.00
	0.00
	9,178,557.00
	0.00
	0.0%
	
	700,159.00
	726,026.00
	16,410.00
	726,026.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	7,895,214.18
	11,086,667.13
	3,072,550.10
	11,086,667.13
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

974,645.00
	
1,353,314.09
	
119,180.09
	
1,353,314.09
	
0.00
	
0.0%
	
	0.00
	37,216.00
	0.00
	37,216.00
	0.00
	0.0%
	
	255,454.00
	374,639.80
	160,653.80
	374,639.80
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

1,117,380.00

1,156,219.00

289,055.00

1,156,219.00

0.00

0.0%
	
	391,797.00
	391,797.00
	.04
	391,797.00
	0.00
	0.0%
	
	27,535,848.04
	35,581,608.32
	747,400.52
	35,581,608.32
	0.00
	0.0%
	
	46,368,724.22
	59,886,044.34
	4,405,249.55
	59,886,044.34
	0.00
	0.0%
	
OTHER STATE REVENUE
Other State Apportionments
ROC/P Entitlement
Prior Years	6360	8319
Special Education Master Plan
Current Year	6500	8311
Prior Years	6500	8319

All Other State Apportionments - Current	All Other	8311

All Other State Apportionments - Prior	All Other	8319

0.00

0.00

0.00

0.00

0.0%

0.00

38,259,104.58
	
39,445,522.80
	
20,938,769.74
	
39,445,522.80
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 19	Printed: 3/19/2024 2:22 PM

Codes	Codes
8560
8587
Program
6695
8625
8629
8662

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Summary - Unrestricted/Restricted

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

Child Nutrition Programs	8520

Mandated Costs Reimbursements	8550

Lottery - Unrestricted and Instructional Materials
Tax Relief Subventions
Restricted Levies - Other
Homeowners' Exemptions	8575
Other Subventions/In-Lieu Taxes	8576

Pass-Through Revenues from State Sources
After School Education and Safety (ASES)	6010	8590

Charter School Facility Grant	6030	8590

Career Technical Education Incentive Grant	6387	8590

Drug/Alcohol/Tobacco Funds	6650, 6690,	8590

California Clean Energy Jobs Act	6230	8590

Specialized Secondary	7370	8590

American Indian Early Childhood Education	7210	8590

All Other State Revenue	All Other	8590

TOTAL, OTHER STATE REVENUE
							
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	1,744,958.00
	1,912,668.00
	1,912,668.00
	1,912,668.00
	0.00
	0.0%

9,761,468.91
	
12,417,053.34
	
4,523,226.54
	
12,417,053.34
	
0.00
	
0.0%

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.0%

3,000,000.00
	
5,136,069.72
	
2,423,694.72
	
5,136,069.72
	
0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	47,089,350.37
	41,566,779.81
	7,347,112.54
	41,566,779.81
	0.00
	0.0%
	
	99,854,881.86
	100,478,093.67
	37,145,471.54
	100,478,093.67
	0.00
	0.0%
	
OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Other Restricted Levies
Secured Roll	8615
Unsecured Roll	8616

Prior Years' Taxes	8617

Supplemental Taxes	8618

Non-Ad Valorem Taxes
Parcel Taxes	8621
Other	8622

Community Redevelopment Funds Not Subject to LCFF Deduction
Penalties and Interest from Delinquent Non-LCFF Taxes
Sales
Sale of Equipment/Supplies	8631
Sale of Publications	8632

Food Service Sales	8634

All Other Sales	8639

Leases and Rentals	8650

Interest	8660

Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Adult Education Fees	8671
Non-Resident Students	8672

Transportation Fees From Individuals	8675

Interagency Services	8677

0.00

0.00

0.00

0.00

0.0%

0.00
						
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

25,000.00
	
25,000.00
	
21,651.17
	
25,000.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	157,800.00
	180,000.00
	63,717.16
	180,000.00
	0.00
	0.0%
	
	36,000.00
	36,000.00
	24,150.00
	36,000.00
	0.00
	0.0%
	
	1,925,000.00
	4,925,000.00
	3,925,786.76
	4,925,000.00
	0.00
	0.0%

0.00
	
0.00
	
12,800,127.33
	
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 20	Printed: 3/19/2024 2:22 PM

Codes	Codes
8691
8697
1300
2300

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Summary - Unrestricted/Restricted

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

Mitigation/Developer Fees	8681

All Other Fees and Contracts	8689

Other Local Revenue
Plus: Misc Funds Non-LCFF (50%) Adjustment
Pass-Through Revenues From Local Sources
All Other Local Revenue	8699

Tuition	8710

All Other Transfers In	8781-8783

Transfers Of Apportionments
Special Education SELPA Transfers
From Districts or Charter Schools	6500	8791
From County Offices	6500	8792

From JPAs	6500	8793

ROC/P Transfers
From Districts or Charter Schools	6360	8791
From County Offices	6360	8792

From JPAs	6360	8793

Other Transfers of Apportionments
From Districts or Charter Schools	All Other	8791
From County Offices	All Other	8792

From JPAs	All Other	8793

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE
							
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	5,927,653.05
	7,061,188.42
	3,105,505.39
	7,061,188.42
	0.00
	0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	6,007,147.49
	9,805,532.90
	3,788,415.20
	9,805,532.90
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	1,337,467.00
	1,384,595.00
	731,927.76
	1,384,595.00
	0.00
	0.0%

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00
	
0.0%
	
					0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	15,416,067.54
	23,417,316.32
	24,461,280.77
	23,417,316.32
	0.00
	0.0%
	
TOTAL, REVENUES
	660,094,246.62
	681,999,289.31
	335,774,819.25
	681,999,289.31
	0.00
	0.0%
	
CERTIFICATED SALARIES
Certificated Teachers' Salaries	1100
Certificated Pupil Support Salaries	1200

Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries	1900

TOTAL, CERTIFICATED SALARIES
	
193,650,450.72
	
208,512,963.60
	
100,751,875.85
	
208,512,963.60
	
0.00
	
0.0%
	
	24,535,119.08
	26,275,451.91
	13,906,881.35
	26,275,451.91
	0.00
	0.0%

18,879,291.32
	
19,786,149.55
	
11,522,257.44
	
19,786,149.55
	
0.00
	
0.0%
	
	10,530,494.89
	11,409,013.95
	5,675,776.07
	11,409,013.95
	0.00
	0.0%
	
	247,595,356.01
	265,983,579.01
	131,856,790.71
	265,983,579.01
	0.00
	0.0%
	
CLASSIFIED SALARIES
Classified Instructional Salaries	2100
Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
22,616,423.76
	
27,938,996.58
	
12,508,011.98
	
27,938,996.58
	
0.00
	
0.0%
	
	33,308,137.14
	34,149,928.23
	18,389,000.47
	34,149,928.23
	0.00
	0.0%

12,305,535.72
	
12,906,274.23
	
7,371,716.72
	
12,906,274.23
	
0.00
	
0.0%
	
	20,801,264.21
	21,914,638.11
	12,119,314.22
	21,914,638.11
	0.00
	0.0%
	
	12,086,117.36
	13,297,788.14
	5,851,291.17
	13,297,788.14
	0.00
	0.0%
	
	101,117,478.19
	110,207,625.29
	56,239,334.56
	110,207,625.29
	0.00
	0.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102
PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602
	
74,642,451.53
	
71,539,168.18
	
23,361,077.60
	
71,539,168.18
	
0.00
	
0.0%
	
	25,308,605.11
	26,613,687.23
	13,770,965.58
	26,613,687.23
	0.00
	0.0%
	
	11,507,419.93
	12,216,523.48
	6,158,239.69
	12,216,523.48
	0.00
	0.0%
	
	56,884,577.98
	58,047,263.65
	27,849,527.88
	58,047,263.65
	0.00
	0.0%
	
	247,598.46
	199,523.08
	91,955.30
	199,523.08
	0.00
	0.0%
	
	4,187,375.39
	4,466,836.06
	2,247,441.33
	4,466,836.06
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 21	Printed: 3/19/2024 2:22 PM

Codes	Codes
4100
5600
5800
6300

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Summary - Unrestricted/Restricted

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
							
	10,373,786.37
	10,880,937.16
	5,558,070.79
	10,880,937.16
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	1,439,709.11
	1,536,598.39
	802,004.99
	1,536,598.39
	0.00
	0.0%
	
	184,591,523.88
	185,500,537.23
	79,839,283.16
	185,500,537.23
	0.00
	0.0%
	
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials	4200

Materials and Supplies	4300

Noncapitalized Equipment	4400

Food	4700

TOTAL, BOOKS AND SUPPLIES

5,956,794.12

5,583,920.32

2,902,481.47

5,583,920.32

0.00

0.0%
	
	14,837.73
	373,051.50
	39,687.67
	373,051.50
	0.00
	0.0%
	
	42,984,014.25
	37,845,154.64
	10,376,684.37
	37,845,154.64
	0.00
	0.0%
	
	3,360,263.90
	20,650,296.37
	6,712,168.52
	20,650,296.37
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	52,315,910.00
	64,452,422.83
	20,031,022.03
	64,452,422.83
	0.00
	0.0%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100
Travel and Conferences	5200

Dues and Memberships	5300

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs	5710

Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and Operating Expenditures
Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

4,975,822.74

6,947,656.53

2,460,244.92

6,947,656.53

0.00

0.0%
	
	2,147,920.51
	3,058,383.59
	1,158,494.44
	3,058,383.59
	0.00
	0.0%
	
	107,488.80
	107,520.80
	50,098.76
	107,520.80
	0.00
	0.0%
	
	2,948,906.00
	2,626,439.64
	3,519,943.66
	2,626,439.64
	0.00
	0.0%
	
	12,922,453.00
	13,637,203.00
	8,414,238.77
	13,637,203.00
	0.00
	0.0%

7,598,033.51
	
10,580,753.11
	
4,699,067.57
	
10,580,753.11
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	(391,272.00)
	(416,722.19)
	(63,764.35)
	(416,722.19)
	0.00
	0.0%

12,178,081.01
	
13,883,742.48
	
7,151,313.39
	
13,883,742.48
	
0.00
	
0.0%
	
	944,654.61
	1,069,537.07
	597,958.05
	1,069,537.07
	0.00
	0.0%

43,432,088.18
	
51,494,514.03
	
27,987,595.21
	
51,494,514.03
	
0.00
	
0.0%
	
CAPITAL OUTLAY
Land	6100
Land Improvements	6170

Buildings and Improvements of Buildings	6200

Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

Subscription Assets	6700

TOTAL, CAPITAL OUTLAY
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	60,000.00
	115,768.00
	373,567.89
	115,768.00
	0.00
	0.0%
	
	6,584,828.00
	10,473,517.55
	5,110,562.57
	10,473,517.55
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	374,339.00
	5,425,143.34
	925,540.05
	5,425,143.34
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	7,019,167.00
	16,014,428.89
	6,409,670.51
	16,014,428.89
	0.00
	0.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition
Tuition for Instruction Under Interdistrict
Attendance Agreements	7110
State Special Schools	7130

Tuition, Excess Costs, and/or Deficit Payments
Payments to Districts or Charter Schools	7141
Payments to County Offices	7142

Payments to JPAs	7143

0.00

0.00

0.00

0.00

0.00

0.0%
	
	20,000.00
	20,000.00
	13,491.03
	20,000.00
	0.00
	0.0%

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	13,671.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 22	Printed: 3/19/2024 2:22 PM

Codes	Codes
7613
8953

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Summary - Unrestricted/Restricted

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

Transfers of Pass-Through Revenues
To Districts or Charter Schools	7211
To County Offices	7212

To JPAs	7213

Special Education SELPA Transfers of Apportionments
To Districts or Charter Schools	6500	7221
To County Offices	6500	7222

To JPAs	6500	7223

ROC/P Transfers of Apportionments
To Districts or Charter Schools	6360	7221
To County Offices	6360	7222

To JPAs	6360	7223

Other Transfers of Apportionments	All Other	7221-7223

All Other Transfers	7281-7283

All Other Transfers Out to All Others	7299

Debt Service
Debt Service - Interest	7438
Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
						
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	1,571,911.00
	1,624,408.00
	832,947.85
	1,624,408.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

8,000.00
	
1,326,888.89
	
7,999.04
	
1,326,888.89
	
0.00
	
0.0%
	
	423,490.00
	1,078,490.00
	423,490.35
	1,078,490.00
	0.00
	0.0%

2,023,401.00
	
4,049,786.89
	
1,291,599.27
	
4,049,786.89
	
0.00
	
0.0%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

0.00

0.00

0.00

0.00
			
Transfers of Indirect Costs
	7310
							
Transfers of Indirect Costs - Interfund
	7350
	(1,556,859.28)
	(1,619,240.96)
	(604,959.18)
	(1,619,240.96)
	0.00
	0.0%
	
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
	
(1,556,859.28)
	
(1,619,240.96)
	
(604,959.18)
	
(1,619,240.96)
	
0.00
	
0.0%
	
TOTAL, EXPENDITURES
	636,538,064.98
	696,083,653.21
	323,050,336.27
	696,083,653.21
	0.00
	0.0%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: Special Reserve Fund	8912
From: Bond Interest and
Redemption Fund	8914
Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

0.00

0.00

0.00

0.00

0.0%

0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	330,000.00
	780,431.32
	0.00
	780,431.32
	0.00
	0.0%
	
	330,000.00
	780,431.32
	0.00
	780,431.32
	0.00
	0.0%
	
INTERFUND TRANSFERS OUT
To: Child Development Fund	7611
To: Special Reserve Fund	7612

To: State School Building Fund/ County School Facilities Fund
To: Cafeteria Fund	7616

Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
		
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
						
	2,910,200.00
	15,133,730.00
	0.00
	15,133,730.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	4,060,936.00
	4,860,936.00
	2,800,000.00
	4,860,936.00
	0.00
	0.0%
	
	6,971,136.00
	19,994,666.00
	2,800,000.00
	19,994,666.00
	0.00
	0.0%
	
OTHER SOURCES/USES
SOURCES
State Apportionments
Emergency Apportionments	8931
Proceeds
Proceeds from Disposal of Capital Assets

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 23	Printed: 3/19/2024 2:22 PM

Codes	Codes
8965
8971
7651

Clovis Unified

Fresno County

2023-24 Second Interim General Fund
Summary - Unrestricted/Restricted

Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)

Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Certificates of Participation
Proceeds from Leases	8972

Proceeds from Lease Revenue Bonds	8973

Proceeds from SBITAs	8974

All Other Financing Sources	8979

(c) TOTAL, SOURCES

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses	7699

(d) TOTAL, USES

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
CONTRIBUTIONS
	
0.00
	
0.00
	
0.00
	
0.00

0.0%
	
Contributions from Unrestricted Revenues
	8980
							
Contributions from Restricted Revenues
	8990
	0.00
	0.00
	0.00
	0.00
			
(e) TOTAL, CONTRIBUTIONS
	0.00
	0.00
	0.00
	0.00
	0.00
		
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
	
(6,641,136.00)
	
(19,214,234.68)
	
(2,800,000.00)
	
(19,214,234.68)
	
0.00
	
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 24	Printed: 3/19/2024 2:22 PM

Clovis Unified

Fresno County

Second Interim General Fund
Exhibit: Restricted Balance Detail

10 62117 0000000 Form 01I
E828R7WJ9X(2023-24)

Resource	Description
	
2023-24 Projected Totals
	
6266	Educator Effectiveness, FY 2021-22
6300	Lottery: Instructional Materials
6762	Arts, Music, and Instructional Materials Discretionary Block Grant
7032	Child Nutrition: Kitchen Infrastructure and Training Funds - 2022 KIT Funds
7412	A-G Access/Success Grant
7413	A-G Learning Loss Mitigation Grant
7435	Learning Recovery Emergency Block Grant
8150	Ongoing & Major Maintenance Account (RMA: Education Code Section 17070.75)
	3,612,922.44
6,652,513.87
10,351,868.58
3,627,012.00
1,448,179.61
256,319.89
39,697,274.00
5.00
	
Total, Restricted Balance
	65,646,095.39

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ai, Version 5	Page 25	Printed: 3/19/2024 2:22 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear

commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the interim certification.

CRITERIA AND STANDARDS

1.	CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since first interim projections.

District's ADA Standard Percentage Range:	-2.0% to +2.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: First Interim data that exist will be extracted into the first column, otherwise, enter data for all fiscal years. Second Interim Projected Year Totals data that exist for the current year will be extracted; otherwise, enter data for all fiscal years. Enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for all fiscal years.

Estimated Funded ADA

First Interim

Projected Year Totals

Fiscal Year	(Form 01CSI, Item 1A)

Second Interim

Projected Year Totals

(Form AI, Lines A4 and C4)	Percent Change	Status

Current Year (2023-24)
District Regular
Charter School
Total ADA
	
40,477.48
	
40,477.48
			
	0.00
	0.00
			
	40,477.48
	40,477.48
	0.0%
	Met
	
1st Subsequent Year (2024-25)
District Regular
Charter School
Total ADA
	
40,446.86
	
40,446.86
			
	816.00
	775.00
			
	41,262.86
	41,221.86
	(.1%)
	Met
	
2nd Subsequent Year (2025-26)
District Regular
Charter School
Total ADA
	
40,672.82
	
40,672.82
			
	832.00
	791.00
			
	41,504.82
	41,463.82
	(.1%)
	Met

1B. Comparison of District ADA to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD MET - Funded ADA has not changed since first interim projections by more than two percent in any of the current year or two subsequent fiscal years.

Explanation:

(required if NOT met)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 1	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

2.	CRITERION: Enrollment

STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since first interim projections

District's Enrollment Standard Percentage Range:	-2.0% to +2.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years. Enter district regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

Enrollment

First Interim

Fiscal Year	(Form 01CSI, Item 2A)

Second Interim

CBEDS/Projected	Percent Change	Status

Current Year (2023-24)
District Regular
Charter School
Total Enrollment
	
42,627.00
	
42,622.00
			
	920.00
	874.00
			
	43,547.00
	43,496.00
	(.1%)
	Met
	
1st Subsequent Year (2024-25)
District Regular
Charter School
Total Enrollment
	
42,965.00
	
42,967.00
			
	938.00
	891.00
			
	43,903.00
	43,858.00
	(.1%)
	Met
	
2nd Subsequent Year (2025-26)
District Regular
Charter School
Total Enrollment
	
43,204.00
	
43,206.00
			
	957.00
	910.00
			
	44,161.00
	44,116.00
	(.1%)
	Met

2B. Comparison of District Enrollment to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD MET - Enrollment projections have not changed since first interim projections by more than two percent for the current year and two subsequent fiscal years.

Explanation:

(required if NOT met)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 2	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

3.	CRITERION: ADA to Enrollment

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the current fiscal year or two subsequent fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

3A. Calculating the District's ADA to Enrollment Standard

DATA ENTRY: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and third prior years are preloaded. First Interim data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

P-2 ADA

Unaudited Actuals

Fiscal Year	(Form A, Lines A4 and C4)

Enrollment

CBEDS Actual

(Form 01CSI,

Item 3A)

Historical Ratio

of ADA to Enrollment

Third Prior Year (2020-21)
District Regular
Charter School
Total ADA/Enrollment
	
41,560
	
42,278
		
	462
	515
		
	42,022
	42,793
	98.2%
	
Second Prior Year (2021-22)
District Regular
Charter School
Total ADA/Enrollment
	
38,616
	
41,959
		
	779
	745
		
	39,395
	42,704
	92.3%
	
First Prior Year (2022-23)
District Regular
Charter School
Total ADA/Enrollment
	
39,530
	
41,975
		
	838
	813
		
	40,368
	42,788
	94.3%
	
Historical Average Ratio:
District's ADA to Enrollment Standard (historical average ratio plus 0.5%):
	94.9%
	
	95.4%

3B. Calculating the District's Projected Ratio of ADA to Enrollment

DATA ENTRY: Estimated P-2 ADA will be extracted into the first column for the Current Year; enter data in the first column for the subsequent fiscal years. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years. All other data are extracted.

Estimated P-2 ADA

Fiscal Year	(Form AI, Lines A4 and C4)

Enrollment

CBEDS/Projected

(Criterion 2, Item 2A)	Ratio of ADA to Enrollment	Status

Current Year (2023-24)
District Regular
Charter School
Total ADA/Enrollment
	
40,134
	
42,622
			
	0
	874
			
	40,134
	43,496
	92.3%
	Met
	
1st Subsequent Year (2024-25)
District Regular
Charter School
Total ADA/Enrollment
	
40,447
	
42,967
			
	775
	891
			
	41,222
	43,858
	94.0%
	Met
	
2nd Subsequent Year (2025-26)
District Regular
Charter School
Total ADA/Enrollment
	
40,673
	
43,206
			
	791
	910
			
	41,464
	44,116
	94.0%
	Met

3C. Comparison of District ADA to Enrollment Ratio to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the current year and two subsequent fiscal years.

Explanation:

(required if NOT met)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 3	Printed: 3/19/2024 2:30 PM

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 4	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

4.	CRITERION: LCFF Revenue

STANDARD: Projected LCFF revenue for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since first interim projections.

District's LCFF Revenue Standard Percentage Range:	-2.0% to +2.0%

4A. Calculating the District's Projected Change in LCFF Revenue

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. In the Second Interim column, Current Year data are extracted; enter data for the two subsequent years.

LCFF Revenue

(Fund 01, Objects 8011, 8012, 8020-8089)

First Interim

Fiscal Year	(Form 01CSI, Item 4A)

Second Interim

Projected Year Totals	Percent Change	Status

Current Year (2023-24)
1st Subsequent Year (2024-25)
2nd Subsequent Year (2025-26)
	500,936,871.16
	500,892,127.98
	0.0%
	Met
	
	520,133,152.00
	504,632,952.00
	(3.0%)
	Not Met
	
	540,687,031.00
	521,916,153.00
	(3.5%)
	Not Met

4B. Comparison of District LCFF Revenue to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD NOT MET - Projected LCFF revenue has changed since first interim projections by more than two percent in any of the current year or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting LCFF revenue.

Explanation:

(required if NOT met)

LCFF revenue projections for the 2024-25 and 2025-26 fiscal years decreased due to revised revenue projections shared by the Governor

in the January 2024 Governor's Proposed budget, School Services of California and Legislative Analyst Office projections.

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 5	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

5.	CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current fiscal year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or the district's required reserves percentage.

5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: Unaudited Actuals data that exist for the First Prior Year will be extracted; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prior years are preloaded.

Unaudited Actuals - Unrestricted

(Resources 0000-1999)	Ratio

Fiscal Year

Salaries and Benefits

(Form 01, Objects 1000-

3999)

Total Expenditures

(Form 01, Objects 1000-

7499)

of Unrestricted Salaries and Benefits

to Total Unrestricted

Expenditures

Third Prior Year (2020-21)
Second Prior Year (2021-22)
First Prior Year (2022-23)
	308,723,499.69
	352,178,702.06
	87.7%
	
	334,676,352.20
	377,954,002.78
	88.5%
	
	371,379,051.98
	404,445,470.92
	91.8%
	
Historical Average Ratio:
	89.3%

Current Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

District's Reserve Standard Percentage

(Criterion 10B, Line 4)

District's Salaries and Benefits Standard

(historical average ratio, plus/minus the

greater of 3% or the district's reserve

standard percentage):

2%
	
2%
	
2%

86.3% to 92.3%

86.3% to 92.3%

86.3% to 92.3%

5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; if not, enter Projected Year Totals data. Projected Year Totals data for Current Year are extracted.

Projected Year Totals - Unrestricted

(Resources 0000-1999)

Salaries and Benefits

(Form 01I, Objects 1000-3999)

Fiscal Year	(Form MYPI, Lines B1-B3)

Total Expenditures

(Form 01I, Objects 1000-7499)

(Form MYPI, Lines B1-B8,

B10)

Ratio

of Unrestricted Salaries and Benefits

to Total Unrestricted

Expenditures

Status

Current Year (2023-24)
1st Subsequent Year (2024-25)
2nd Subsequent Year (2025-26)
	395,714,502.70
	469,409,088.70
	84.3%
	Not Met
	
	411,149,367.02
	478,015,471.02
	86.0%
	Not Met
	
	421,032,397.02
	489,804,658.02
	86.0%
	Not Met

5C. Comparison of District Salaries and Benefits Ratio to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD NOT MET - Projected ratio of unrestricted salary and benefit costs to total unrestricted expenditures has changed by more than the standard in any of the current year or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting salaries and benefits.

Explanation:

(required if NOT met)

Due to the infusion of significant one-time restricted funds and their use on salary and benefits costs, we have seen greater fluctuations

in salary and benefit costs to total unrestricted expenditures.

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 6	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

6.	CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and services and other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since first interim projections. Changes that exceed five percent in any major object category must be explained.

District's Other Revenues and Expenditures Standard Percentage Range:

District's Other Revenues and Expenditures Explanation Percentage Range:

-5.0% to +5.0%
	
-5.0% to +5.0%

6A. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. Second Interim data for the Current Year are extracted. If Second Interim Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column. Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range.

First Interim

Projected Year Totals

Object Range / Fiscal Year	(Form 01CSI, Item 6A)

Second Interim

Projected Year Totals

(Fund 01) (Form MYPI)	Percent Change

Change Is Outside

Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYPI, Line A2)

Current Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

Explanation:

(required if Yes)

56,961,856.52
	59,886,044.34
	5.1%
	Yes
	
20,170,937.00
	20,170,937.00
	0.0%
	No
	
20,170,937.00
	20,170,937.00
	0.0%
	No

The increase in federal revenue is largely due to the recognition of deferred revenue for one-time multi-year restricted grants.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYPI, Line A3)

Current Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

100,712,158.14
	100,478,093.67
	-.2%
	No
	
94,920,061.00
	97,173,338.00
	2.4%
	No
	
94,971,588.00
	97,225,765.00
	2.4%
	No

Explanation:

(required if Yes)

Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYPI, Line A4)

Current Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

Explanation:

(required if Yes)

16,991,605.37
	23,417,316.32
	37.8%
	Yes
	
16,443,400.00
	17,443,400.00
	6.1%
	Yes
	
16,443,400.00
	17,443,400.00
	6.1%
	Yes

Local revenues increased due to adjusting projections for our local Sierra Outdoor School program. Revenues at Adopted were budgeted

conservatively until more information to support an increase in local revenue was substantiated.

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYPI, Line B4)

Current Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

Explanation:

(required if Yes)

70,719,075.97
	64,452,422.83
	-8.9%
	Yes
	
33,290,978.00
	33,290,978.00
	0.0%
	No
	
35,021,362.00
	34,110,081.00
	-2.6%
	No

The decreases in supplies at Second Interim are largely due to school sites and departments reallocating planned unspent funds previously held in supply holding accounts for future use. Throughout the year, at the time of use, the school sites and departments will continue to
allocate their funds to the appropriate expenditure categories that align with their current needs.

Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYPI, Line B5)

Current Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

Explanation:

(required if Yes)

48,706,977.40
	51,494,514.03
	5.7%
	Yes
	
49,021,469.00
	44,060,457.00
	-10.1%
	Yes
	
50,256,351.00
	45,361,914.00
	-9.7%
	Yes

Increases in services and operating expenditures are due to allocation of Arts, Music Instruction Discretionary Grant budget. Future decreases are related to the anticipated realignment of allocated expenditures per latest plans from school sites and departments. However, due to the large infusion of large onetime grants, we expect to see fluctuations as the annual budgets begin to normalize after
COVID years.

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 7	Printed: 3/19/2024 2:30 PM

Clovis Unified Fresno County

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5

Second Interim General Fund
School District Criteria and Standards Review

Page 8

10 62117 0000000 Form 01CSI E828R7WJ9X(2023-24)

Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

6B. Calculating the District's Change in Total Operating Revenues and Expenditures

DATA ENTRY: All data are extracted or calculated.

First Interim

Object Range / Fiscal Year	Projected Year Totals

Second Interim

Projected Year Totals	Percent Change	Status

Total Federal, Other State, and Other Local Revenue (Section 6A)

Current Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

174,665,620.03
	183,781,454.33
	5.2%
	Not Met
	
131,534,398.00
	134,787,675.00
	2.5%
	Met
	
131,585,925.00
	134,840,102.00
	2.5%
	Met

Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A)

Current Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

119,426,053.37
	115,946,936.86
	-2.9%
	Met
	
82,312,447.00
	77,351,435.00
	-6.0%
	Not Met
	
85,277,713.00
	79,471,995.00
	-6.8%
	Not Met

6C. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 6A if the status in Section 6B is Not Met; no entry is allowed below.

1a.	STANDARD NOT MET - One or more projected operating revenue have changed since first interim projections by more than the standard in one or more of the current year or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:	The increase in federal revenue is largely due to the recognition of deferred revenue for one-time multi-year restricted grants.

Federal Revenue

(linked from 6A

if NOT met)

Explanation:

Other State Revenue

(linked from 6A

if NOT met)

Explanation:

Other Local Revenue

(linked from 6A

if NOT met)

Local revenues increased due to adjusting projections for our local Sierra Outdoor School program. Revenues at Adopted were budgeted

conservatively until more information to support an increase in local revenue was substantiated.

1b.	STANDARD NOT MET - One or more total operating expenditures have changed since first interim projections by more than the standard in one or more of the current year or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:

Books and Supplies

(linked from 6A

if NOT met)

Explanation:

Services and Other Exps

(linked from 6A

if NOT met)

The decreases in supplies at Second Interim are largely due to school sites and departments reallocating planned unspent funds previously held in supply holding accounts for future use. Throughout the year, at the time of use, the school sites and departments will continue to allocate their funds to the appropriate expenditure categories that align with their current needs.

Increases in services and operating expenditures are due to allocation of Arts, Music Instruction Discretionary Grant budget. Future decreases are related to the anticipated realignment of allocated expenditures per latest plans from school sites and departments. However, due to the large infusion of large onetime grants, we expect to see fluctuations as the annual budgets begin to normalize after
COVID years.

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 9	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

7.	CRITERION: Facilities Maintenance

STANDARD: Identify changes that have occurred since first interim projections in the projected contributions for facilities maintenance funding as required pursuant to Education Code Section 17070.75, or in how the district is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)

NOTE:	EC Section 17070.75 requires the district to deposit into the account a minimum amount equal to or greater than three percent of the total general fund expenditures and other financing uses for that fiscal year. Statute exclude the following resource codes from the total general fund expenditures calculation: 3212, 3213, 3214, 3216, 3218, 3219, 3225, 3226, 3227, 3228, 5316, 5632, 5633, 5634, 7027, and 7690.

DATA ENTRY: Enter the Required Minimum Contribution if First Interim data does not exist. First Interim data that exist will be extracted; otherwise, enter First Interim data into lines 1, if applicable, and 2. All other data are extracted.

Required Minimum

Contribution

Second Interim Contribution

Projected Year Totals

(Fund 01, Resource 8150,

Objects 8900-8999)	Status

1.	OMMA/RMA Contribution

2.	First Interim Contribution (information only)

(Form 01CSI, First Interim, Criterion 7, Line 1)

19,828,756.00
	
19,609,926.00
	
Not Met

18,513,471.00

If status is not met, enter an X in the box that best describes why the minimum required contribution was not made:

	
	
X

Not applicable (district does not participate in the Leroy F. Greene School Facilities Act of 1998)

Exempt (due to district's small size [EC Section 17070.75 (b)(2)(E)])

Other (explanation must be provided)

Explanation:	The contribution for routine restricted maintenance will be aligned with the three percent minimum at year end.

(required if NOT met

and Other is marked)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 10	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

8.	CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's available reserves¹ as a percentage of total expenditures and other financing uses² in any of the current fiscal year or two subsequent fiscal years.

¹Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve for Economic Uncertainties, and Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund.

²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.

8A. Calculating the District's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated.

Current Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

District's Available Reserve Percentages (Criterion 10C, Line 9)

17.9%
	
18.6%
	
15.2%

District's Deficit Spending Standard Percentage Levels

(one-third of available reserve percentage):

6.0%
	
6.2%
	
5.1%

8B. Calculating the District's Deficit Spending Percentages

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first and second columns.

Projected Year Totals

Net Change in

Unrestricted Fund Balance

(Form 01I, Section E)

Fiscal Year	(Form MYPI, Line C)

Total Unrestricted Expenditures

and Other Financing Uses

(Form 01I, Objects 1000-7999)

(Form MYPI, Line B11)

Deficit Spending Level

(If Net Change in Unrestricted Fund

Balance is negative, else

N/A)

Status

Current Year (2023-24)
1st Subsequent Year (2024-25)
2nd Subsequent Year (2025-26)
	(14,504,052.08)
	485,803,754.70
	3.0%
	Met
	
	(22,527,037.02)
	492,410,137.02
	4.6%
	Met
	
	(19,859,555.02)
	504,199,324.02
	3.9%
	Met

8C. Comparison of District Deficit Spending to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD MET - Unrestricted deficit spending, if any, has not exceeded the standard percentage level in any of the current year or two subsequent fiscal years.

Explanation:

(required if NOT met)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 11	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

9.	CRITERION: Fund and Cash Balances

A.     FUND BALANCE STANDARD: Projected general fund balance will be positive at the end of the current fiscal year and two subsequent fiscal years.

9A-1. Determining if the District's General Fund Ending Balance is Positive

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years.

Ending Fund Balance

General Fund

Projected Year Totals

Fiscal Year	(Form 01I, Line F2 ) (Form MYPI, Line D2)	Status

Current Year (2023-24)
1st Subsequent Year (2024-25)
2nd Subsequent Year (2025-26)
	210,042,990.09
	Met
	
	191,233,011.79
	Met
	
	174,755,346.49
	Met

9A-2. Comparison of the District's Ending Fund Balance to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD MET - Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years.

Explanation:

(required if NOT met)

B.     CASH BALANCE STANDARD: Projected general fund cash balance will be positive at the end of the current fiscal year.

9B-1. Determining if the District's Ending Cash Balance is Positive

DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below.

Ending Cash Balance

General Fund

Fiscal Year	(Form CASH, Line F, June Column)	Status

Current Year (2023-24)
	279,230,678.93
	Met

9B-2. Comparison of the District's Ending Cash Balance to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year.

Explanation:

(required if NOT met)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 12	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

10.	CRITERION: Reserves

STANDARD: Available reserves¹ for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages or amounts² as applied to total expenditures and other financing uses³:

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, 1st and 2nd Subsequent Year data will be extracted. If not, enter district regular ADA and charter school ADA

corresponding to financial data reported in the General Fund, only, for the two subsequent years.

Percentage Level

5% or $80,000 (greater of)

4% or $80,000 (greater of)

3%

2%

1%

0

301

1,001

30,001

400,001

District ADA

to 300

to 1,000

to 30,000

to 400,000

and over

¹ Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve for Economic Uncertainties, and Unassigned/Unappropriated accounts in the General Fund and Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund.

² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (Education Code Section 42238), rounded to the nearest thousand.

³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.

Current Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

District Estimated P-2 ADA (Current Year, Form AI, Lines A4 and C4.

40,134.44
	
40,380.83
	
40,606.79

Subsequent Years, Form MYPI, Line F2, if available.)

District's Reserve Standard Percentage Level:

2%
	2%
	2%

10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)

DATA ENTRY: For SELPA AUs, if Form MYPI exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Current Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYPI, Lines F1a, F1b1, and F1b2):

1.	Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members?	Yes

2.	If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s):

Current Year

Projected Year Totals

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

b. Special Education Pass-through Funds

(Fund 10, resources 3300-3499, 6500-6540 and 6546,

objects 7211-7213 and 7221-7223)

0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYPI exists, all data will be extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted.

Current Year

Projected

Year Totals

1st

Subsequent	2nd Subsequent Year

Year

(2023-24)	(2024-25)	(2025-26)

1.	Expenditures and Other Financing Uses

(Form 01I, objects 1000-7999) (Form MYPI, Line B11)

2.	Plus: Special Education Pass-through

(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No)

3.	Total Expenditures and Other Financing Uses

(Line B1 plus Line B2)

716,078,319.21
	
656,817,924.30
	
671,422,367.30

716,078,319.21
	
656,817,924.30
	
671,422,367.30

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 13	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

4.	Reserve Standard Percentage Level

5.	Reserve Standard - by Percent

(Line B3 times Line B4)

6.	Reserve Standard - by Amount

($80,000 for districts with 0 to 1,000 ADA, else 0)

7.	District's Reserve Standard

(Greater of Line B5 or Line B6)

2%
	2%
	2%

14,321,566.38
	
13,136,358.49
	
13,428,447.35

0.00
	
0.00
	
0.00

14,321,566.38
	
13,136,358.49
	
13,428,447.35

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 14	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

10C. Calculating the District's Available Reserve Amount

DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MYPI does not exist, enter data for the two subsequent years.

Reserve Amounts

(Unrestricted resources 0000-1999 except Line 4)

Current Year

Projected Year Totals

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	General Fund - Stabilization Arrangements

(Fund 01, Object 9750) (Form MYPI, Line E1a)

2.	General Fund - Reserve for Economic Uncertainties

(Fund 01, Object 9789) (Form MYPI, Line E1b)

3.	General Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYPI, Line E1c)

4.	General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 979Z, if negative, for each of resources 2000-9999) (Form MYPI, Line E1d)

5.	Special Reserve Fund - Stabilization Arrangements

(Fund 17, Object 9750) (Form MYPI, Line E2a)

6.	Special Reserve Fund - Reserve for Economic Uncertainties

(Fund 17, Object 9789) (Form MYPI, Line E2b)

7.	Special Reserve Fund - Unassigned/Unappropriated Amount

(Fund 17, Object 9790) (Form MYPI, Line E2c)

8.	District's Available Reserve Amount

(Lines C1 thru C7)

9.	District's Available Reserve Percentage (Information only)

(Line 8 divided by Section 10B, Line 3)

District's Reserve Standard

(Section 10B, Line 7):

Status:

0.00

0.00

128,209,555.70
	
121,869,857.68
	
102,010,302.66

0.00
	
0.00
	
0.00

0.00

0.00

0.00

128,209,555.70
	
121,869,857.68
	
102,010,302.66

17.90%
	
18.55%
	
15.19%

14,321,566.38
	
13,136,358.49
	
13,428,447.35
	
Met
	Met
	Met

10D. Comparison of District Reserve Amount to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD MET - Available reserves have met the standard for the current year and two subsequent fiscal years.

Explanation:

(required if NOT met)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 15	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1.	Contingent Liabilities

1a.	Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,

state compliance reviews) that have occurred since first interim projections that may impact the budget?	No

1b.	If Yes, identify the liabilities and how they may impact the budget:

S2.	Use of One-time Revenues for Ongoing Expenditures

1a.	Does your district have ongoing general fund expenditures funded with one-time revenues that have

changed since first interim projections by more than five percent?	No

1b.	If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

S3.	Temporary Interfund Borrowings

1a.	Does your district have projected temporary borrowings between funds?

(Refer to Education Code Section 42603)	No

1b.	If Yes, identify the interfund borrowings:

S4.	Contingent Revenues

1a.	Does your district have projected revenues for the current fiscal year or either of the two subsequent fiscal years

contingent on reauthorization by the local government, special legislation, or other definitive act

(e.g., parcel taxes, forest reserves)?	No

1b.	If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 16	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

S5.	Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the current fiscal year and two subsequent fiscal years. Provide an explanation if contributions have changed by more than $20,000 and more than five percent since first interim projections.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscal years. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since first interim projections.

Identify capital project cost overruns that have occurred since first interim projections that may impact the general fund budget.

District's Contributions and Transfers Standard:

-5.0% to +5.0% or -$20,000 to +$20,000

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the Second Interim's Current Year data will be extracted. Enter Second Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, the Second Interim's Current Year data will be extracted. If Form MYPI exists, the data will be extracted into the Second Interim column for the 1st and 2nd Subsequent Years. If Form MYPI does not exist, enter data for 1st and 2nd Subsequent Years. Click on the appropriate button for Item 1d; all other data will be calculated.

First Interim

Description / Fiscal Year	(Form 01CSI, Item S5A)

Second Interim

Projected Year Totals

Percent

Change

Amount of

Change

Status

1a.	Contributions, Unrestricted General Fund

(Fund 01, Resources 0000-1999, Object 8980)

Current Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

(67,878,563.65)
	(64,996,142.72)
	-4.2%
	(2,882,420.93)
	Met
	
(67,974,124.00)
	(67,435,005.00)
	-.8%
	(539,119.00)
	Met
	
(71,474,124.00)
	(69,862,665.00)
	-2.3%
	(1,611,459.00)
	Met

1b.	Transfers In, General Fund *

Current Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

780,431.32
	780,431.32
	0.0%
	0.00
	Met
	
330,000.00
	330,000.00
	0.0%
	0.00
	Met
	
330,000.00
	330,000.00
	0.0%
	0.00
	Met

1c.	Transfers Out, General Fund *

Current Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

8,971,136.00
	19,994,666.00
	122.9%
	11,023,530.00
	Not Met
	
6,971,136.00
	7,771,136.00
	11.5%
	800,000.00
	Not Met
	
6,971,136.00
	7,921,136.00
	13.6%
	950,000.00
	Not Met

1d.	Capital Project Cost Overruns

Have capital project cost overruns occurred since first interim projections that may impact the general fund

operational budget?

No

* Include transfers used to cover operating deficits in either the general fund or any other fund.

S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for Item 1d.

1a.	MET - Projected contributions have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.

Explanation:

(required if NOT met)

1b.	MET - Projected transfers in have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.

Explanation:

(required if NOT met)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 17	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

1c.	NOT MET - The projected transfers out of the general fund have changed since first interim projections by more than the standard for any of the current year or subsequent two fiscal years. Identify the amounts transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminating the transfers.

Explanation:	The transfers out category increases due to the funding of capital improvement projects.

(required if NOT met)

1d.	NO - There have been no capital project cost overruns occurring since first interim projections that may impact the general fund operational budget.

Project Information:

(required if YES)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 18	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

S6.	Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payment for the current fiscal year and two subsequent fiscal years. Explain how any increase in annual payments will be funded. Also, explain how any decrease to funding sources used to pay long-term commitments will be replaced.

¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments

DATA ENTRY: If First Interim data exist (Form 01CSI, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1b. Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no First Interim data exist, click the appropriate buttons for items 1a and 1b, and enter all other data, as applicable.

1.	a. Does your district have long-term (multiyear) commitments?

(If No, skip items 1b and 2 and sections S6B and S6C)	Yes

b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred

since first interim projections?	No

2.	If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefits other than pensions (OPEB); OPEB is disclosed in Item S7A.

# of Years	SACS Fund and Object Codes Used For:	Principal Balance

Type of Commitment	Remaining	Funding Sources (Revenues)	Debt Service (Expenditures)	as of July 1, 2023-24

Capital Leases

Certificates of Participation

General Obligation Bonds
Supp Early Retirement Program
State School Building Loans
Compensated Absences
	28
	General Fund and Developer Fees
	Fund 01, Object 7438/7439
	101,960,000

7
	General Fund/Special Reserve for Capital Projects
	
Fund 21, Object 7438/7439
	
12,605,961
	
	23
	Fund 51, Object 8611, 8612, 8614, 8571
	Fund 51, Object 7434
	539,235,296

	6
	Fund 12
	Fund 12, Object 7438/7438
	252,000
	
				4,696,521

Other Long-term Commitments (do not include OPEB):

					

					

					
					
TOTAL:
	658,749,778

Prior Year

(2022-23)

Annual Payment

Type of Commitment (continued)	(P & I)

Current Year

(2023-24)

Annual Payment

(P & I)

1st Subsequent Year

(2024-25)

Annual Payment

(P & I)

2nd Subsequent Year

(2025-26)

Annual Payment

(P & I)

Capital Leases
Certificates of Participation
General Obligation Bonds
Supp Early Retirement Program
State School Building Loans
Compensated Absences
	395,000
	6,079,897
	6,214,266
	5,753,061
	
	2,374,256
	2,433,689
	2,429,089
	2,000,800
	
	45,508,702
	47,179,586
	49,160,560
	34,840,279

	42,000
	42,000
	42,000
	42,000

Other Long-term Commitments (continued):

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 19	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

					

Total Annual Payments:
	
48,319,958
	
55,735,172
	
57,845,915
	
42,636,140
	
Has total annual payment increased over prior year (2022-23)?
	Yes
	Yes
	No

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 20	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1a.	Yes - Annual payments for long-term commitments have increased in one or more of the current or two subsequent fiscal years. Explain how the increase in annual payments will be funded.

Explanation:

(Required if Yes

to increase in total

annual payments)

The increase is directly related to the issuance of GO bonds and a COP with CVSS JPA for capital improvements and equipment

purchases.

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

DATA ENTRY: Click the appropriate Yes or No button in Item 1; if Yes, an explanation is required in Item 2.

1.	Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

No

2.	No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment.

Explanation:

(Required if Yes)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 21	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

S7.	Unfunded Liabilities

Identify any changes in estimates for unfunded liabilities since first interim projections, and indicate whether the changes are the result of a new actuarial valuation.

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB)

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7A) will be extracted; otherwise, enter First Interim and Second Interim data in items 2-4.

1	a. Does your district provide postemployment benefits

other than pensions (OPEB)? (If No, skip items 1b-4)	No

b. If Yes to Item 1a, have there been changes since first interim in OPEB liabilities?

n/a

c. If Yes to Item 1a, have there been changes since

first interim in OPEB contributions?	n/a

First Interim

2	OPEB Liabilities	(Form 01CSI, Item S7A)	Second Interim

a. Total OPEB liability

b. OPEB plan(s) fiduciary net position (if applicable)

c. Total/Net OPEB liability (Line 2a minus Line 2b)

d. Is total OPEB liability based on the district's estimate

or an actuarial valuation?

e. If based on an actuarial valuation, indicate the measurement date

of the OPEB valuation.

398,479,811.00
	398,479,811.00

398,479,811.00
	398,479,811.00

Actuarial

Oct 25, 2023
	
Oct 25, 2023

3	OPEB Contributions

a. OPEB actuarially determined contribution (ADC) if available, per

actuarial valuation or Alternative Measurement Method

First Interim

(Form 01CSI, Item S7A)	Second Interim

Current Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund)

(Funds 01-70, objects 3701-3752)

Current Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount)

Current Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

d. Number of retirees receiving OPEB benefits

Current Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

7,624,045.00
	7,624,045.00
	
7,624,045.00
	7,624,045.00
	
7,624,045.00
	7,624,045.00

11,646,337.33
	11,503,741.11
	
11,879,264.08
	11,879,264.08
	
12,116,849.36
	12,116,849.36

7,624,045.00
	7,624,045.00
	
7,624,045.00
	7,624,045.00
	
7,624,045.00
	7,624,045.00

1,417
	1,417
	
1,417
	1,417
	
1,417
	1,417

4.	Comments:

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 22	Printed: 3/19/2024 2:30 PM

Clovis Unified Fresno County

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5

Second Interim General Fund
School District Criteria and Standards Review

Page 23

10 62117 0000000 Form 01CSI E828R7WJ9X(2023-24)

Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

S7B. Identification of the District's Unfunded Liability for Self-insurance Programs

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7B) will be extracted; otherwise, enter First Interim and Second Interim data in items 2-4.

1	a. Does your district operate any self-insurance programs such as

workers' compensation, employee health and welfare, or property and liability? (Do not

include OPEB; which is covered in Section S7A) (If No, skip items 1b-4)

Yes

b. If Yes to item 1a, have there been changes since first interim in self-insurance liabilities?

c. If Yes to item 1a, have there been changes since first interim in self-

insurance contributions?

No

No

First Interim

2	Self-Insurance Liabilities	(Form 01CSI, Item S7B)	Second Interim

a. Accrued liability for self-insurance programs

b. Unfunded liability for self-insurance programs

398,479,811.00
	398,479,811.00
	
398,479,811.00
	398,479,811.00

3	Self-Insurance Contributions

a. Required contribution (funding) for self-insurance programs

First Interim

(Form 01CSI, Item S7B)	Second Interim

Current Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

b. Amount contributed (funded) for self-insurance programs

Current Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

11,646,337.00
	11,646,337.00
	
11,879,264.00
	11,879,264.00
	
12,116,849.00
	12,116,849.00

11,646,337.00
	11,646,337.00
	
11,879,264.00
	11,879,264.00
	
12,116,849.00
	12,116,849.00

4	Comments:

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 24	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

S8.	Status of Labor Agreements

Analyze the status of all employee labor agreements. Identify new labor agreements that have been ratified since first interim projections, as well as new commitments provided as part of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff:

The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards and may provide written comments to the president of the district governing board and superintendent.

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Certificated Labor Agreements as of the Previous Reporting Period
No Were all certificated labor negotiations settled as of first interim projections?

If Yes, complete number of FTEs, then skip to section S8B.

If No, continue with section S8A.

Certificated (Non-management) Salary and Benefit Negotiations

Number of certificated (non-management) full-time-equivalent (FTE)

Prior Year (2nd Interim)

(2022-23)

Current Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

positions	1,979.0	2,049.2	2,062.6	2,072.3

1a.	Have any salary and benefit negotiations been settled since first interim projections?	No

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, complete questions 6 and 7.

1b.	Are any salary and benefit negotiations still unsettled?
No If Yes, complete questions 6 and 7.

Negotiations Settled Since First Interim

2a.	Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b.	Per Government Code Section 3547.5(b), was the collective bargaining agreement

certified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3.	Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the collective bargaining agreement?

If Yes, date of budget revision board adoption:

n/a

4.	Period covered by the agreement:	Begin Date:	End Date:

5.	Salary settlement:	Current Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

Is the cost of salary settlement included in the interim and multiyear

projections (MYPs)?

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior year

or

Multiyear Agreement

Total cost of salary settlement

% change in salary schedule from prior year

(may enter text, such as "Reopener")

Yes
	
Yes
	
Yes

Identify the source of funding that will be used to support multiyear salary commitments:

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 25	Printed: 3/19/2024 2:30 PM

Clovis Unified Fresno County

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5

Second Interim General Fund
School District Criteria and Standards Review

Page 26

10 62117 0000000 Form 01CSI E828R7WJ9X(2023-24)

Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

Negotiations Not Settled

6.	Cost of a one percent increase in salary and statutory benefits	3,374,895

Current Year

(2023-24)

7.	Amount included for any tentative salary schedule increases

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

Current Year

Certificated (Non-management) Health and Welfare (H&W) Benefits	(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	Are costs of H&W benefit changes included in the interim and MYPs?

2.	Total cost of H&W benefits

3.	Percent of H&W cost paid by employer

4.	Percent projected change in H&W cost over prior year

Yes
	
Yes
	
Yes
	
30,040,400
	30,040,400
	30,040,400

			

Certificated (Non-management) Prior Year Settlements Negotiated Since First Interim Projections

Are any new costs negotiated since first interim projections for prior year settlements included in the interim?

If Yes, amount of new costs included in the interim and MYPs

If Yes, explain the nature of the new costs:

No

Current Year

Certificated (Non-management) Step and Column Adjustments	(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	Are step & column adjustments included in the interim and MYPs?

2.	Cost of step & column adjustments

3.	Percent change in step & column over prior year

Yes
	
Yes
	
Yes

			

Current Year

Certificated (Non-management) Attrition (layoffs and retirements)	(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	Are savings from attrition included in the interim and MYPs?

2.	Are additional H&W benefits for those laid-off or retired employees included in the interim

and MYPs?

Yes
	
Yes
	
Yes

Yes
	
Yes
	
Yes

Certificated (Non-management) - Other

List other significant contract changes that have occurred since first interim projections and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 27	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Classified Labor Agreements as of the Previous Reporting Period

Were all classified labor negotiations settled as of first interim projections?
No If Yes, complete number of FTEs, then skip to section S8C.

If No, continue with section S8B.

Classified (Non-management) Salary and Benefit Negotiations

Prior Year (2nd Interim)

(2022-23)

Current Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

Number of classified (non-management) FTE positions

2,708.0
	2,708.0
	2,713.0
	2,713.0

1a.	Have any salary and benefit negotiations been settled since first interim projections?

No

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, complete questions 6 and 7.

1b.	Are any salary and benefit negotiations still unsettled?

If Yes, complete questions 6 and 7.	Yes

Negotiations Settled Since First Interim Projections

2a.	Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b.	Per Government Code Section 3547.5(b), was the collective bargaining agreement

certified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3.	Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the collective bargaining agreement?

If Yes, date of budget revision board adoption:

n/a

4.	Period covered by the agreement:	Begin Date:

End

Date:

5.	Salary settlement:	Current Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

Is the cost of salary settlement included in the interim and multiyear

projections (MYPs)?

Yes
	
Yes
	
Yes

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior year

or

Multiyear Agreement

Total cost of salary settlement

% change in salary schedule from prior year (may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled

6.	Cost of a one percent increase in salary and statutory benefits	360,204

Current Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 28	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

7.	Amount included for any tentative salary schedule increases

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 29	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

Current Year

Classified (Non-management) Health and Welfare (H&W) Benefits	(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	Are costs of H&W benefit changes included in the interim and MYPs?

2.	Total cost of H&W benefits

3.	Percent of H&W cost paid by employer

4.	Percent projected change in H&W cost over prior year

Yes
			
	Yes	Yes
	
20,473,000
	20,473,000
	20,473,000

			

Classified (Non-management) Prior Year Settlements Negotiated Since First Interim

Are any new costs negotiated since first interim projections for prior year settlements included in the interim?

If Yes, amount of new costs included in the interim and MYPs

If Yes, explain the nature of the new costs:

No

Current Year

Classified (Non-management) Step and Column Adjustments	(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	Are step & column adjustments included in the interim and MYPs?

2.	Cost of step & column adjustments

3.	Percent change in step & column over prior year

Yes
	
Yes
	
Yes

			

Current Year

Classified (Non-management) Attrition (layoffs and retirements)	(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	Are savings from attrition included in the interim and MYPs?

2.	Are additional H&W benefits for those laid-off or retired employees included in the interim

and MYPs?

Yes
	
Yes
	
Yes

Yes
	
Yes	Yes

Classified (Non-management) - Other

List other significant contract changes that have occurred since first interim and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.):

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 30	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period

Were all managerial/confidential labor negotiations settled as of first interim projections?	No

If Yes or n/a, complete number of FTEs, then skip to S9.

If No, continue with section S8C.

Management/Supervisor/Confidential Salary and Benefit Negotiations

Prior Year (2nd Interim)

(2022-23)

Current Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

Number of management, supervisor, and confidential FTE positions

669.6
	725.7
	727.7
	731.7

1a.	Have any salary and benefit negotiations been settled since first interim projections?
No If Yes, complete question 2.

If No, complete questions 3 and 4.

1b.	Are any salary and benefit negotiations still unsettled?	No

If Yes, complete questions 3 and 4.

Negotiations Settled Since First Interim Projections

2.	Salary settlement:

Is the cost of salary settlement included in the interim and multiyear

projections (MYPs)?

Total cost of salary settlement

Change in salary schedule from prior year

(may enter text, such as "Reopener")

Current Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

Negotiations Not Settled

3.	Cost of a one percent increase in salary and statutory benefits

Current Year

(2023-24)

4.	Amount included for any tentative salary schedule increases

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

Management/Supervisor/Confidential

Health and Welfare (H&W) Benefits

Current Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	Are costs of H&W benefit changes included in the interim and MYPs?

2.	Total cost of H&W benefits

3.	Percent of H&W cost paid by employer

4.	Percent projected change in H&W cost over prior year

Yes
	
Yes
		
9,700,000
	9,700,000
	9,700,000

			

Management/Supervisor/Confidential

Step and Column Adjustments

Current Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	Are step & column adjustments included in the interim and MYPs?

2.	Cost of step & column adjustments

3.	Percent change in step and column over prior year

Yes
	
Yes
	
Yes

			

Management/Supervisor/Confidential

Other Benefits (mileage, bonuses, etc.)

Current Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	Are costs of other benefits included in the interim and MYPs?

2.	Total cost of other benefits

Yes
	
Yes
	
Yes

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 31	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

3.	Percent change in cost of other benefits over prior year

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 32	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

S9.	Status of Other Funds

Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare an interim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.

S9A. Identification of Other Funds with Negative Ending Fund Balances

DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1.

1.

Are any funds other than the general fund projected to have a negative fund

balance at the end of the current fiscal year?	No

If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report for each fund.

2.	If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) and explain the plan for how and when the problem(s) will be corrected.

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 33	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

ADDITIONAL FISCAL INDICATORS

The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, but may alert the reviewing agency to the need for additional review. DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item A1 is automatically completed based on data from Criterion 9.

A1.	Do cash flow projections show that the district will end the current fiscal year with a

negative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance,	No

are used to determine Yes or No)

A2.	Is the system of personnel position control independent from the payroll system?

Yes

A3.	Is enrollment decreasing in both the prior and current fiscal years?

No

A4.	Are new charter schools operating in district boundaries that impact the district's

enrollment, either in the prior or current fiscal year?	No

A5.	Has the district entered into a bargaining agreement where any of the current

or subsequent fiscal years of the agreement would result in salary increases that	No

are expected to exceed the projected state funded cost-of-living adjustment?

A6.	Does the district provide uncapped (100% employer paid) health benefits for current or

retired employees?	No

A7.	Is the district's financial system independent of the county office system?

Yes

A8.	Does the district have any reports that indicate fiscal distress pursuant to Education

Code Section 42127.6(a)? (If Yes, provide copies to the county office of education.)	No

A9.	Have there been personnel changes in the superintendent or chief business

official positions within the last 12 months?	Yes

When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments:

(optional)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5

New Superintendent (previous retired), now Corrine Folmer.

Page 34	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CSI
E828R7WJ9X(2023-24)

End of School District Second Interim Criteria and Standards Review

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CSI_District, Version 5	Page 35	Printed: 3/19/2024 2:30 PM

Codes	Codes

Clovis Unified

Fresno County

2023-24 Second Interim Student Activity Special Revenue Fund
Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 08I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)
	
A. REVENUES
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
1) LCFF Sources
	8010-8099
							
2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

5) TOTAL, REVENUES
	8100-8299

8300-8599

8600-8799
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
			
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)
8) Other Outgo - Transfers of Indirect Costs

9) TOTAL, EXPENDITURES
	
1000-1999
2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499
7300-7399
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
			
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

0.00

0.00

0.00

0.00
			
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out

2) Other Sources/Uses
a) Sources
b) Uses

3) Contributions

4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699

8980-8999

0.00

0.00

0.00

0.00

0.00

0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
			
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		
0.00
	
0.00
	
0.00
	
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Fi, Version 3	Page 1	Printed: 3/19/2024 2:22 PM

Codes	Codes

Clovis Unified

Fresno County

2023-24 Second Interim Student Activity Special Revenue Fund
Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 08I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited	9791

0.0%

3,470,545.45
		
3,470,545.45
			
	3,470,545.45
				0.00
		
b) Audit Adjustments
	9793
	0.00
	0.00
		0.00
	0.00
	0.0%
	
c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores

Prepaid Items

All Others

b) Restricted

c) Committed
Stabilization Arrangements
Other Commitments

d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount
	
9795

9711
9712

9713

9719

9740

9750
9760

9780

9789
9790
	3,470,545.45
	3,470,545.45
		3,470,545.45
			
		0.00
	0.00
		0.00
	0.00
	0.0%
	
		3,470,545.45
	3,470,545.45
		3,470,545.45
			
		3,470,545.45
	3,470,545.45
		3,470,545.45

0.00

0.00

0.00
			
		0.00
	0.00
		0.00
			
		0.00
	0.00
		0.00
			
		0.00
	0.00
		0.00
			
		3,470,545.45
	3,470,545.45
		3,470,545.45

0.00
	
0.00
		
0.00
			
		0.00
	0.00
		0.00

0.00
	
0.00
		
0.00

0.00
	
0.00
		
0.00
			
		0.00
	0.00
		0.00
			
REVENUES
Sale of Equipment and Supplies
All Other Sales

Interest

Net Increase (Decrease) in the Fair Value of Investments
All Other Fees and Contracts

All Other Local Revenue

TOTAL, REVENUES
	
8631
8639

8660

8662

8689

8699
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Fi, Version 3	Page 2	Printed: 3/19/2024 2:22 PM

Codes	Codes
1300
2300
5600
5800

Clovis Unified

Fresno County

2023-24 Second Interim Student Activity Special Revenue Fund
Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 08I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)
	
CERTIFICATED SALARIES
Certificated Teachers' Salaries	1100
Certificated Pupil Support Salaries	1200

Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries	1900

TOTAL, CERTIFICATED SALARIES
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
CLASSIFIED SALARIES
Classified Instructional Salaries	2100
Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102
PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
BOOKS AND SUPPLIES
Materials and Supplies	4300
Noncapitalized Equipment	4400

TOTAL, BOOKS AND SUPPLIES
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100
Dues and Memberships	5300

Insurance	5400-5450

Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and Operating Expenditures
Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
CAPITAL OUTLAY
Equipment	6400
Equipment Replacement	6500

Lease Assets	6600

Subscription Assets	6700
TOTAL, CAPITAL OUTLAY
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Fi, Version 3	Page 3	Printed: 3/19/2024 2:22 PM

Codes	Codes

Clovis Unified

Fresno County

2023-24 Second Interim Student Activity Special Revenue Fund
Revenues, Expenditures, and Changes in Fund Balance

10 62117 0000000 Form 08I
E828R7WJ9X(2023-24)

Description	Resource	Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date (C)
	
Projected Year Totals (D)
	
Difference (Col B & D) (E)
	
% Diff Column B & D (F)
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - Interfund	7350
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

0.00

0.00

0.00

0.00

0.00

0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
TOTAL, EXPENDITURES
	0.00
	0.00
	0.00
	0.00
			
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In	8919
(a) TOTAL, INTERFUND TRANSFERS IN

0.00

0.00

0.00

0.0%

0.00
				
		0.00
					
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
INTERFUND TRANSFERS OUT
		
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
Other Authorized Interfund Transfers Out
(b) TOTAL, INTERFUND TRANSFERS OUT
	7619
							
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
OTHER SOURCES/USES
SOURCES
Proceeds from Disposal of Capital Assets
Transfers from Funds of Lapsed/Reorganized LEAs
Proceeds from Leases

Proceeds from SBITAs
(c) TOTAL, SOURCES

8953

8965

8972

8974

0.00

0.00

0.00

0.00

0.00

0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
(d) TOTAL, USES

7651

0.00

0.00

0.00

0.00

0.00

0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues

(e) TOTAL, CONTRIBUTIONS
	
8980
8990
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e)
		
0.00
	
0.00
	
0.00
	
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Fi, Version 3	Page 4	Printed: 3/19/2024 2:22 PM

Clovis Unified

Fresno County

2023-24 Second Interim Student Activity Special Revenue Fund
Exhibit: Restricted Balance Detail

10 62117 0000000 Form 08I
E828R7WJ9X(2023-24)

Resource
	
Description
	
2023-24 Project Year Totals
	
8210	Student Activity Funds
Total, Restricted Balance
	3,470,545.45
3,470,545.45

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Fi, Version 3	Page 5	Printed: 3/19/2024 2:22 PM

Codes	Codes
Costs)
7100-

Clovis Unified Fresno County

2023-24 Second Interim
Charter Schools Special Revenue Fund Expenditures by Object

10621170000000 Form 09I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
A. REVENUES
1) LCFF Sources	8010-8099

2) Federal Revenue	8100-8299

3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
	
10,358,627.00

0.00

346,906.00

116,700.00

10,822,233.00
	
9,764,793.00

0.00

453,411.00

271,000.00

10,489,204.00
	
4,400,124.00

0.00

177,761.40

595,676.26

5,173,561.66
	
9,764,793.00

0.00

453,411.00

271,000.00

10,489,204.00
	
0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999
	
4,964,063.00

441,078.00
	
5,066,164.00
		
5,066,164.00

463,956.00

2,241,199.00

1,391,272.43

472,171.00

0.00

0.00

177,848.00

9,812,610.43
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
			2,495,990.38

239,964.34

1,104,944.82

91,459.96

332,187.79

0.00

0.00

0.00

4,264,547.29
				
		463,956.00

2,241,199.00

1,391,272.43

472,171.00

0.00

0.00

177,848.00

9,812,610.43
					
	2,150,839.00

371,768.00

488,517.00

0.00

0.00

167,504.00

8,583,769.00
						
4) Books and Supplies
	4000-4999
							
5) Services and Other Operating Expenditures
	5000-5999
							
6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect	7299,7400-7499
8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

2,238,464.00

676,593.57

909,014.37

676,593.57
			
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
			
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
2,238,464.00
	
676,593.57
	
909,014.37
	
676,593.57
			
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

12,596,004.66

0.00

12,596,004.66

0.00

12,596,004.66

14,834,468.66

0.00

0.00

0.00

12,094,118.66

0.00

12,094,118.66

0.00

12,094,118.66

12,770,712.23

0.00

0.00

0.00

12,094,118.66

0.00

12,094,118.66

0.00

12,094,118.66

12,770,712.23

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

					0.00
	0.0%

	0.00
	0.00
		0.00
			
	1,680,477.73
	54,293.48
		54,293.48

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 1	Printed: 3/19/2024 2:22 PM

Codes	Codes
8012
8096

Clovis Unified Fresno County

2023-24 Second Interim
Charter Schools Special Revenue Fund Expenditures by Object

10621170000000 Form 09I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
Stabilization Arrangements	9750

Other Commitments	9760

d) Assigned
	0.00

0.00
	0.00
		0.00
			
		0.00

12,716,418.75

12,225,789.00

490,629.75
		0.00

12,716,418.75

12,225,789.00

490,629.75

13,153,990.93

13,153,990.93
						
Other Assignments
	9780
							
Capital Improvements
	0000	9780
							
Future Growth	0000	9780

Capital Projects	0000	9780

Capital Improvements	0000	9780

Future Growth	0000	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

0.00
	
0.00
		
0.00
			
	0.00
	0.00
		0.00
			
LCFF SOURCES
Principal Apportionment

State Aid - Current Year	8011

Education Protection Account State Aid -Current Year
State Aid - Prior Years	8019

LCFF Transfers

Unrestricted LCFF Transfers - Current Year	0000	8091

All Other LCFF Transfers - Current Year	All Other	8091

Transfers to Charter Schools in Lieu of Property Taxes
Property Taxes Transfers	8097

LCFF/Revenue Limit Transfers - Prior Years	8099

TOTAL, LCFF SOURCES

6,272,952.00

2,753,149.00

0.00

0.00

0.00

1,332,526.00

0.00

0.00

10,358,627.00

5,049,142.00

2,767,569.00

0.00

0.00

0.00

1,948,082.00

0.00

0.00

9,764,793.00

3,103,801.00

1,478,647.00

(182,324.00)

0.00

0.00

0.00

0.00

0.00

4,400,124.00

5,049,142.00

2,767,569.00

0.00

0.00

0.00

1,948,082.00

0.00

0.00

9,764,793.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
FEDERAL REVENUE
Maintenance and Operations	8110

Special Education Entitlement	8181

Special Education Discretionary Grants	8182

Child Nutrition Programs	8220

Donated Food Commodities	8221

Interagency Contracts Between LEAs	8285

Title I, Part A, Basic	3010	8290

Title I, Part D, Local Delinquent Programs	3025	8290

Title II, Part A, Supporting Effective Instruction	4035	8290

Title III, Part A, Immigrant Student Program	4201	8290

Title III, Part A, English Learner Program	4203	8290

Public Charter Schools Grant Program (PCSGP)	4610	8290
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 2	Printed: 3/19/2024 2:22 PM

Codes	Codes
8560
6695
Program
8662

Clovis Unified Fresno County

2023-24 Second Interim
Charter Schools Special Revenue Fund Expenditures by Object

10621170000000 Form 09I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
3040, 3060, 3061, 3150, 3155, 3180,
Other NCLB / Every Student Succeeds Act	3182,	8290 4037,
4124, 4126, 4127, 4128, 5630
Career and Technical Education	3500-3599	8290

All Other Federal Revenue	All Other	8290

TOTAL, FEDERAL REVENUE

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
OTHER STATE REVENUE
Other State Apportionments

Special Education Master Plan

Current Year	6500	8311

Prior Years	6500	8319

All Other State Apportionments - Current Year	All Other	8311

All Other State Apportionments - Prior Years	All Other	8319

Child Nutrition Programs	8520

Mandated Costs Reimbursements	8550

Lottery - Unrestricted and Instructional Materials
After School Education and Safety (ASES)	6010	8590

Charter School Facility Grant	6030	8590

Drug/Alcohol/Tobacco Funds	6690,	8590

California Clean Energy Jobs Act	6230	8590

Career Technical Education Incentive Grant	6387	8590

Specialized Secondary	7370	8590

All Other State Revenue	All Other	8590

TOTAL, OTHER STATE REVENUE

0.00

0.00

0.00

0.00

0.00

42,151.00

189,600.00

0.00

0.00

0.00

0.00

0.00

0.00

115,155.00

346,906.00

0.00

0.00

0.00

0.00

0.00

35,231.00

227,734.00

0.00

0.00

0.00

0.00

0.00

0.00

190,446.00

453,411.00

0.00

0.00

0.00

0.00

0.00

35,231.00

106,388.40

0.00

0.00

0.00

0.00

0.00

0.00

36,142.00

177,761.40

0.00

0.00

0.00

0.00

0.00

35,231.00

227,734.00

0.00

0.00

0.00

0.00

0.00

0.00

190,446.00

453,411.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

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%
	
OTHER LOCAL REVENUE
Sales

Sale of Equipment/Supplies	8631

Sale of Publications	8632

Food Service Sales	8634

All Other Sales	8639

Leases and Rentals	8650

Interest	8660

Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts

Child Development Parent Fees	8673

Transportation Fees From Individuals	8675

Interagency Services	8677

All Other Fees and Contracts	8689

0.00

0.00

0.00

0.00

0.00

110,000.00

0.00

0.00

0.00

0.00

6,700.00

0.00

0.00

0.00

0.00

0.00

270,000.00

0.00

0.00

0.00

0.00

1,000.00

0.00

0.00

0.00

0.00

0.00

136,640.15

459,036.11

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

270,000.00

0.00

0.00

0.00

0.00

1,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 3	Printed: 3/19/2024 2:22 PM

Codes	Codes
1300
2300

Clovis Unified Fresno County

2023-24 Second Interim
Charter Schools Special Revenue Fund Expenditures by Object

10621170000000 Form 09I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
Other Local Revenue

All Other Local Revenue	8699

Tuition	8710

All Other Transfers In	8781-8783

Transfers of Apportionments

Special Education SELPA Transfers

From Districts or Charter Schools	6500	8791

From County Offices	6500	8792

From JPAs	6500	8793

Other Transfers of Apportionments

From Districts or Charter Schools	All Other	8791

From County Offices	All Other	8792

From JPAs	All Other	8793

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

116,700.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

271,000.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

595,676.26
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

271,000.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
TOTAL, REVENUES
	10,822,233.00
	10,489,204.00
	5,173,561.66
	10,489,204.00
			
CERTIFICATED SALARIES
Certificated Teachers' Salaries	1100

Certificated Pupil Support Salaries	1200

Certificated Supervisors' and Administrators' Salaries
	
3,999,110.00

672,133.00
	
4,048,006.00
		
4,048,006.00

709,377.00

182,496.00

126,285.00

5,066,164.00
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%
	
			1,952,070.43

367,492.70

107,619.79

68,807.46

2,495,990.38
				
		709,377.00

182,496.00

126,285.00

5,066,164.00

173,249.00

119,571.00

4,964,063.00
						
Other Certificated Salaries
	1900
							
TOTAL, CERTIFICATED SALARIES
								
CLASSIFIED SALARIES
Classified Instructional Salaries	2100

Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
146,335.00

0.00

0.00

255,549.00

39,194.00

441,078.00
	
129,150.00

0.00

0.00

272,789.00

62,017.00

463,956.00
	
63,816.55

0.00

0.00

155,475.39

20,672.40

239,964.34
	
129,150.00

0.00

0.00

272,789.00

62,017.00

463,956.00
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	
808,277.00

243,284.00

110,280.00

748,716.00

2,448.00

57,474.00

160,446.00

0.00

19,914.00

2,150,839.00
	
915,961.00

151,661.00

114,139.00

789,657.00

2,740.00

64,812.00

180,258.00

0.00

21,971.00

2,241,199.00
	
465,580.03

78,155.81

60,339.05

367,052.73

1,337.41

32,831.52

88,530.21

0.00

11,118.06

1,104,944.82
	
915,961.00

151,661.00

114,139.00

789,657.00

2,740.00

64,812.00

180,258.00

0.00

21,971.00

2,241,199.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials	4100

Books and Other Reference Materials	4200

Materials and Supplies	4300

Noncapitalized Equipment	4400
	
3,500.00

0.00

288,268.00

80,000.00
	
0.00

0.00

1,280,481.43

110,791.00
	
0.00

0.00

82,268.98

9,190.98
	
0.00

0.00

1,280,481.43

110,791.00
	
0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 4	Printed: 3/19/2024 2:22 PM

Codes	Codes
5600
6300
7110

Clovis Unified Fresno County

2023-24 Second Interim
Charter Schools Special Revenue Fund Expenditures by Object

10621170000000 Form 09I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
Food	4700

TOTAL, BOOKS AND SUPPLIES
	0.00

371,768.00
	0.00

1,391,272.43
	0.00

91,459.96
	0.00

1,391,272.43
	0.00

0.00
	0.0%

0.0%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Dues and Memberships	5300

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs	5710

0.00

11,369.00

1,970.00

0.00

34,400.00

59,938.00

0.00

6,694.00

1,970.00

0.00

34,275.00

36,544.00

0.00

5,819.97

1,265.00

0.00

17,558.52

24,060.55

0.00

6,694.00

1,970.00

0.00

34,275.00

36,544.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
Transfers of Direct Costs - Interfund
	5750
	6,243.00

363,841.00

10,756.00

488,517.00
	6,243.00

377,643.00

8,802.00

472,171.00
	3,307.66

276,328.00

3,848.09

332,187.79
	6,243.00

377,643.00

8,802.00

472,171.00
	0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%
	
Professional/Consulting Services and
								
Operating Expenditures	5800

Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
							
CAPITAL OUTLAY
Land	6100

Land Improvements	6170

Buildings and Improvements of Buildings	6200

Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

Subscription Assets	6700

TOTAL, CAPITAL OUTLAY
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition

Tuition for Instruction Under Interdistrict Attendance Agreements
Tuition, Excess Costs, and/or Deficit Payments

Payments to Districts or Charter Schools	7141

Payments to County Offices	7142

Payments to JPAs	7143

Other Transfers Out

All Other Transfers	7281-7283

All Other Transfers Out to All Others	7299

Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs	7310

0.00

0.00

0.00

0.00

0.00

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 5	Printed: 3/19/2024 2:22 PM

Codes	Codes
8965
7651

Clovis Unified Fresno County

2023-24 Second Interim
Charter Schools Special Revenue Fund Expenditures by Object

10621170000000 Form 09I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
Transfers of Indirect Costs - Interfund	7350

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
	167,504.00

167,504.00
	177,848.00

177,848.00
	0.00

0.00
	177,848.00

177,848.00
	0.00

0.00
	0.0%

0.0%
	
TOTAL, EXPENDITURES
	8,583,769.00
	9,812,610.43
	4,264,547.29
	9,812,610.43
			
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.00

0.00
				
		0.00

0.00
					
	0.00
						
INTERFUND TRANSFERS OUT
		
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
Other Authorized Interfund Transfers Out
	7619
							
(b) TOTAL, INTERFUND TRANSFERS OUT
							
OTHER SOURCES/USES
SOURCES
Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds

Proceeds from Leases	8972

Proceeds from SBITAs	8974

All Other Financing Sources	8979

(c) TOTAL, SOURCES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses	7699

(d) TOTAL, USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
CONTRIBUTIONS
Contributions from Unrestricted Revenues	8980

Contributions from Restricted Revenues	8990

(e) TOTAL, CONTRIBUTIONS
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)
	
0.00
	
0.00
	
0.00
	
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 6	Printed: 3/19/2024 2:22 PM

Clovis Unified Fresno County

2023-24 Second Interim
Charter Schools Special Revenue Fund Restricted Detail

10621170000000 Form 09I
E828R7WJ9X(2023-24)

Resource	Description
	
2023-24 Projected Totals
	
A-G
7412	 Access/Success Grant
Total, Restricted Balance

54,293.48

54,293.48

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 7	Printed: 3/19/2024 2:22 PM

Codes	Codes
Costs)
7100-

Clovis Unified Fresno County

2023-24 Second Interim Adult Education Fund Expenditures by Object

10621170000000 Form 11I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
A. REVENUES
1) LCFF Sources	8010-8099

2) Federal Revenue	8100-8299

3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
	
0.00

1,048,224.00

3,085,885.00

1,695,050.00

5,829,159.00
	
0.00

1,229,416.00

3,103,833.00

1,812,550.00

6,145,799.00
	
0.00

154,532.10

1,602,139.98

1,039,937.96

2,796,610.04
	
0.00

1,229,416.00

3,103,833.00

1,812,550.00

6,145,799.00
	
0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999
	
2,287,200.50

1,646,068.25
	
2,443,523.32
		
2,443,523.32

1,654,432.97

1,822,084.13

641,985.22

879,240.25

0.00

0.00

119,574.00

7,560,839.89
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
			1,185,614.32

940,111.24

906,915.17

336,102.89

372,715.24

0.00

0.00

0.00

3,741,458.86
				
		1,654,432.97

1,822,084.13

641,985.22

879,240.25

0.00

0.00

119,574.00

7,560,839.89
					
	1,801,115.45

577,000.00

780,240.80

0.00

0.00

119,574.00

7,211,199.00
						
4) Books and Supplies
	4000-4999
							
5) Services and Other Operating Expenditures
	5000-5999
							
6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect	7299,7400-7499
8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

(1,382,040.00)

(1,415,040.89)

(944,848.82)

(1,415,040.89)
			
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

846,880.00

0.00

0.00

0.00

846,880.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

846,880.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

846,880.00
	
846,880.00
	
0.00
	
846,880.00
			
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
(535,160.00)
	
(568,160.89)
	
(944,848.82)
	
(568,160.89)
			
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

3,120,397.25

0.00

3,120,397.25

0.00

3,120,397.25

2,585,237.25

0.00

0.00

0.00

3,120,397.25

0.00

3,120,397.25

0.00

3,120,397.25

2,552,236.36

0.00

0.00

0.00

3,120,397.25

0.00

3,120,397.25

0.00

3,120,397.25

2,552,236.36

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

					0.00
	0.0%

	0.00
	0.00
		0.00
			
	88,219.61
	3,219.61
		3,219.61

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 1	Printed: 3/19/2024 2:23 PM

Codes	Codes
8662

Clovis Unified Fresno County

2023-24 Second Interim Adult Education Fund Expenditures by Object

10621170000000 Form 11I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
c) Committed
	
0.00
						
Stabilization Arrangements
	9750
		0.00
		0.00
			
Other Commitments
	9760
	0.00

2,497,017.64

1,500,000.00

997,017.64
	0.00

2,549,016.75

1,800,000.00

749,016.75
		0.00

2,549,016.75

1,800,000.00

749,016.75
			
d) Assigned

Other Assignments	9780

Capital Improvements	0000	9780

Future Growth	0000	9780

Capital Improvements	0000	9780

Future Growth	0000	9780

Capital Improvements	0000	9780

Future Growth	0000	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

0.00
	
0.00
		
0.00
			
	0.00
	0.00
		0.00
			
LCFF SOURCES
LCFF Transfers

LCFF Transfers - Current Year	8091

LCFF/Revenue Limit Transfers - Prior Years	8099

TOTAL, LCFF SOURCES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
FEDERAL REVENUE
Interagency Contracts Between LEAs	8285

Pass-Through Revenues From Federal Sources	8287

Career and Technical Education	3500-3599	8290

All Other Federal Revenue	All Other	8290

TOTAL, FEDERAL REVENUE
	
0.00

0.00

20,254.00

1,027,970.00

1,048,224.00
	
0.00

0.00

47,102.00

1,182,314.00

1,229,416.00
	
0.00

0.00

47,102.00

107,430.10

154,532.10
	
0.00

0.00

47,102.00

1,182,314.00

1,229,416.00
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER STATE REVENUE
Other State Apportionments

All Other State Apportionments - Current Year	8311

All Other State Apportionments - Prior Years	8319

Pass-Through Revenues from State Sources	8587

Adult Education Program	6391	8590

All Other State Revenue	All Other	8590

TOTAL, OTHER STATE REVENUE

0.00

0.00

0.00

3,000,885.00

85,000.00

3,085,885.00

0.00

0.00

0.00

3,003,386.00

100,447.00

3,103,833.00

0.00

0.00

0.00

1,501,692.98

100,447.00

1,602,139.98

0.00

0.00

0.00

3,003,386.00

100,447.00

3,103,833.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER LOCAL REVENUE
Sales

Sale of Equipment/Supplies	8631

Leases and Rentals	8650

Interest	8660

Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts

Adult Education Fees	8671

Interagency Services	8677

Other Local Revenue

All Other Local Revenue	8699

Tuition	8710

TOTAL, OTHER LOCAL REVENUE

0.00

0.00

35,000.00

0.00

1,248,000.00

0.00

412,050.00

0.00

1,695,050.00

0.00

0.00

35,000.00

0.00

1,280,500.00

0.00

497,050.00

0.00

1,812,550.00

0.00

0.00

26,265.09

93,892.69

636,670.68

(28,070.57)

311,180.07

0.00

1,039,937.96

0.00

0.00

35,000.00

0.00

1,280,500.00

0.00

497,050.00

0.00

1,812,550.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 2	Printed: 3/19/2024 2:23 PM

Codes	Codes
1300
2300
5600

Clovis Unified Fresno County

2023-24 Second Interim Adult Education Fund Expenditures by Object

10621170000000 Form 11I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
TOTAL, REVENUES
	5,829,159.00
	6,145,799.00
	2,796,610.04
	6,145,799.00
			
CERTIFICATED SALARIES
Certificated Teachers' Salaries	1100

Certificated Pupil Support Salaries	1200

Certificated Supervisors' and Administrators' Salaries
	
1,510,636.50

290,335.00
	
1,578,671.69
		
1,578,671.69

225,829.31

557,806.72

81,215.60

2,443,523.32
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%
	
			718,363.51

105,019.61

321,645.72

40,585.48

1,185,614.32
				
		225,829.31

557,806.72

81,215.60

2,443,523.32

408,145.00

78,084.00

2,287,200.50
						
Other Certificated Salaries
	1900
							
TOTAL, CERTIFICATED SALARIES
								
CLASSIFIED SALARIES
Classified Instructional Salaries	2100

Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
48,493.00

101,800.00

258,440.00

1,056,055.25

181,280.00

1,646,068.25
	
32,963.00

91,491.08

272,028.12

1,040,993.27

216,957.50

1,654,432.97
	
14,674.16

53,005.43

158,683.00

594,297.94

119,450.71

940,111.24
	
32,963.00

91,491.08

272,028.12

1,040,993.27

216,957.50

1,654,432.97
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	
426,304.68

388,817.67

158,537.65

633,004.00

7,069.39

47,035.22

124,218.00

0.00

16,128.84

1,801,115.45
	
441,760.88

402,490.11

158,894.00

630,146.61

2,641.72

49,338.70

118,519.66

0.00

18,292.45

1,822,084.13
	
214,706.69

219,872.58

84,212.68

297,114.77

1,039.97

25,485.96

54,971.54

0.00

9,510.98

906,915.17
	
441,760.88

402,490.11

158,894.00

630,146.61

2,641.72

49,338.70

118,519.66

0.00

18,292.45

1,822,084.13
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials	4100

Books and Other Reference Materials	4200

Materials and Supplies	4300

Noncapitalized Equipment	4400

TOTAL, BOOKS AND SUPPLIES
	
80,000.00

0.00

284,500.00

212,500.00

577,000.00
	
86,046.60

0.00

338,011.62

217,927.00

641,985.22
	
33,574.88

0.00

134,250.76

168,277.25

336,102.89
	
86,046.60

0.00

338,011.62

217,927.00

641,985.22
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Dues and Memberships	5300

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs	5710

Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and

Operating Expenditures	5800

Communications	5900

0.00

43,280.00

5,280.00

0.00

89,500.00

13,700.00

0.00

41,694.52

4,705.64

0.00

89,032.00

14,612.54

0.00

8,834.09

1,290.00

0.00

30,668.94

7,216.94

0.00

41,694.52

4,705.64

0.00

89,032.00

14,612.54

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	9,900.00

567,389.00

51,191.80
	17,373.46

606,358.09

105,464.00
	5,239.97

269,049.60

50,415.70
	17,373.46

606,358.09

105,464.00
	0.00

0.00

0.00
	0.0%

0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 3	Printed: 3/19/2024 2:23 PM

Codes	Codes
8965

Clovis Unified Fresno County

2023-24 Second Interim Adult Education Fund Expenditures by Object

10621170000000 Form 11I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
	
780,240.80
	
879,240.25
	
372,715.24
	
879,240.25
	
0.00
	
0.0%
	
CAPITAL OUTLAY
Land	6100

Land Improvements	6170

Buildings and Improvements of Buildings	6200

Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

Subscription Assets	6700

TOTAL, CAPITAL OUTLAY
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition

Tuition, Excess Costs, and/or Deficit Payments
Payments to Districts or Charter Schools	7141

Payments to County Offices	7142

Payments to JPAs	7143

Other Transfers Out

Transfers of Pass-Through Revenues

To Districts or Charter Schools	7211

To County Offices	7212

To JPAs	7213

Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - Interfund	7350

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

119,574.00

119,574.00

119,574.00

119,574.00

0.00

0.00

119,574.00

119,574.00

0.00

0.00

0.0%

0.0%
	
TOTAL, EXPENDITURES
	7,211,199.00
	7,560,839.89
	3,741,458.86
	7,560,839.89
			
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

846,880.00

846,880.00

846,880.00

0.00

0.00

0.0%

0.0%

0.00

0.00
				
		846,880.00

846,880.00
					
	846,880.00
						
INTERFUND TRANSFERS OUT

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
To: State School Building Fund/County School Facilities Fund
	
7613
							
Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
							
OTHER SOURCES/USES
SOURCES
Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs

0.00

0.00

0.00

0.00

0.00

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 4	Printed: 3/19/2024 2:23 PM

Codes	Codes
7651

Clovis Unified Fresno County

2023-24 Second Interim Adult Education Fund Expenditures by Object

10621170000000 Form 11I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
Long-Term Debt Proceeds

Proceeds from Certificates of Participation	8971

Proceeds from Leases	8972

Proceeds from SBITAs	8974

All Other Financing Sources	8979

(c) TOTAL, SOURCES
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses	7699

(d) TOTAL, USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
CONTRIBUTIONS
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
Contributions from Unrestricted Revenues
	8980
							
Contributions from Restricted Revenues
	8990
							
(e) TOTAL, CONTRIBUTIONS
							
TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)
	
846,880.00
	
846,880.00
	
0.00
	
846,880.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 5	Printed: 3/19/2024 2:23 PM

6371

Clovis Unified Fresno County

2023-24 Second Interim Adult Education Fund Restricted Detail

10621170000000 Form 11I
E828R7WJ9X(2023-24)

Resource	Description
	
2023-24 Projected Totals
	
CalWORKs for ROCP or Adult Education
Total, Restricted Balance

3,219.61

3,219.61

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 6	Printed: 3/19/2024 2:23 PM

Codes	Codes
Costs)
7100-

Clovis Unified Fresno County

2023-24 Second Interim Child Development Fund Expenditures by Object

10621170000000 Form 12I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
A. REVENUES
	
0.00
		
0.00
		
0.00
		
1) LCFF Sources
	8010-8099
		0.00
		0.00
		0.0%
	
2) Federal Revenue
	8100-8299
	0.00

26,671,466.00

4,685,000.00

31,356,466.00
	0.00

25,545,313.00

4,636,842.21

30,182,155.21
	0.00

14,821,498.27

3,794,355.64

18,615,853.91
	0.00

25,545,313.00

4,636,842.21

30,182,155.21
	0.00

0.00

0.00
	0.0%

0.0%

0.0%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES

B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect	7299,7400-7499
8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
2,759,449.71

7,430,069.37

3,547,702.75

2,720,903.39

1,245,122.50

300,000.00

42,000.00

741,200.28

18,786,448.00
	
3,411,418.07

8,692,246.59

4,123,510.29

2,587,943.57

1,373,742.16

4,046,165.00

0.00

814,560.27

25,049,585.95
	
1,728,651.55

4,109,184.03

1,853,741.25

1,019,442.01

759,599.55

2,012,962.24

0.00

389,791.22

11,873,371.85
	
3,411,418.07

8,692,246.59

4,123,510.29

2,587,943.57

1,373,742.16

4,046,165.00

0.00

814,560.27

25,049,585.95
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

12,570,018.00

5,132,569.26

6,742,482.06

5,132,569.26
			
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
			
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
12,570,018.00
	
5,132,569.26
	
6,742,482.06
	
5,132,569.26
			
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

17,615,758.95

0.00

17,615,758.95

0.00

17,615,758.95

30,185,776.95

0.00

0.00

0.00

17,615,758.95

0.00

17,615,758.95

0.00

17,615,758.95

22,748,328.21

0.00

0.00

0.00

17,615,758.95

0.00

17,615,758.95

0.00

17,615,758.95

22,748,328.21

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

					0.00
	0.0%

	0.00
	0.00
		0.00
			
	24,194,356.34
	17,344,902.79
		17,344,902.79

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 1	Printed: 3/19/2024 2:23 PM

Codes	Codes
8662
1300

Clovis Unified Fresno County

2023-24 Second Interim Child Development Fund Expenditures by Object

10621170000000 Form 12I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
c) Committed
	
0.00
						
Stabilization Arrangements
	9750
		0.00
		0.00
			
Other Commitments
	9760
	0.00

5,991,420.61

5,991,420.61
	0.00

5,403,425.42

246,325.00

5,157,100.42
		0.00

5,403,425.42

246,325.00

5,157,100.42
			
d) Assigned

Other Assignments	9780

Private Pay Preschool	0000	9780

Future Growth	0000	9780

Future Growth	0000	9780

Private Pay Preschool	0000	9780

Future Growth	0000	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

0.00
	
0.00
		
0.00
			
	0.00
	0.00
		0.00
			
FEDERAL REVENUE
Child Nutrition Programs	8220

Interagency Contracts Between LEAs	8285

Title I, Part A, Basic	3010	8290

All Other Federal Revenue	All Other	8290

TOTAL, FEDERAL REVENUE
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER STATE REVENUE
Child Nutrition Programs	8520

Child Development Apportionments	8530

Pass-Through Revenues from State Sources	8587

State Preschool	6105	8590

All Other State Revenue	All Other	8590

TOTAL, OTHER STATE REVENUE
	
0.00

0.00

0.00

5,945,148.00

20,726,318.00

26,671,466.00
	
0.00

0.00

0.00

5,972,472.00

19,572,841.00

25,545,313.00
	
0.00

0.00

0.00

3,459,330.27

11,362,168.00

14,821,498.27
	
0.00

0.00

0.00

5,972,472.00

19,572,841.00

25,545,313.00
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER LOCAL REVENUE
Sales

Sale of Equipment/Supplies	8631

Food Service Sales	8634

Interest	8660

Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts

Child Development Parent Fees	8673

Interagency Services	8677

All Other Fees and Contracts	8689

Other Local Revenue

All Other Local Revenue	8699

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE

0.00

0.00

0.00

0.00

185,000.00

0.00

4,500,000.00

0.00

0.00

4,685,000.00

0.00

0.00

0.00

0.00

136,842.21

0.00

4,500,000.00

0.00

0.00

4,636,842.21

0.00

0.00

277,574.87

915,908.74

64,842.21

0.00

2,536,029.82

0.00

0.00

3,794,355.64

0.00

0.00

0.00

0.00

136,842.21

0.00

4,500,000.00

0.00

0.00

4,636,842.21

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
TOTAL, REVENUES
	31,356,466.00
	30,182,155.21
	18,615,853.91
	30,182,155.21
			
CERTIFICATED SALARIES
Certificated Teachers' Salaries	1100

Certificated Pupil Support Salaries	1200

Certificated Supervisors' and Administrators' Salaries
	
2,090,620.71

182,420.00

486,409.00
	
2,296,148.23

239,929.84

875,340.00
	
1,096,815.12

132,630.70

499,205.73
	
2,296,148.23

239,929.84

875,340.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 2	Printed: 3/19/2024 2:23 PM

Codes	Codes
2300
4100
5600

Clovis Unified Fresno County

2023-24 Second Interim Child Development Fund Expenditures by Object

10621170000000 Form 12I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
Other Certificated Salaries	1900

TOTAL, CERTIFICATED SALARIES
	0.00

2,759,449.71
	0.00

3,411,418.07
	0.00

1,728,651.55
	0.00

3,411,418.07
	0.00

0.00
	0.0%

0.0%
	
CLASSIFIED SALARIES
Classified Instructional Salaries	2100

Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
5,654,949.87

0.00

1,213,187.89

561,431.61

500.00

7,430,069.37
	
782,445.73

12,000.00

912,049.66

673,639.62

6,312,111.58

8,692,246.59
	
372,668.97

9,986.62

469,491.08

429,391.89

2,827,645.47

4,109,184.03
	
782,445.73

12,000.00

912,049.66

673,639.62

6,312,111.58

8,692,246.59
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	
499,891.58

1,561,755.38

575,123.51

642,942.71

5,094.87

122,274.10

99,862.43

0.00

40,758.17

3,547,702.75
	
571,717.09

1,844,821.21

686,550.82

706,042.13

6,051.92

145,200.60

114,711.93

0.00

48,414.59

4,123,510.29
	
288,158.15

785,966.75

319,649.41

303,873.02

2,894.49

69,970.15

59,143.08

0.00

24,086.20

1,853,741.25
	
571,717.09

1,844,821.21

686,550.82

706,042.13

6,051.92

145,200.60

114,711.93

0.00

48,414.59

4,123,510.29
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials	4200

Materials and Supplies	4300

Noncapitalized Equipment	4400

Food	4700

TOTAL, BOOKS AND SUPPLIES

0.00

0.00

2,189,903.39

531,000.00

0.00

2,720,903.39

0.00

0.00

2,332,917.33

255,026.24

0.00

2,587,943.57

0.00

0.00

843,469.62

175,972.39

0.00

1,019,442.01

0.00

0.00

2,332,917.33

255,026.24

0.00

2,587,943.57

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Dues and Memberships	5300

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs	5710

0.00

64,662.50

3,000.00

0.00

0.00

593,700.00

37,000.00

45,679.67

2,000.00

0.00

0.00

213,388.76

7,400.00

17,288.70

1,350.00

0.00

0.00

145,817.24

37,000.00

45,679.67

2,000.00

0.00

0.00

213,388.76

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
Transfers of Direct Costs - Interfund
	5750
	358,200.00

171,250.00

54,310.00

1,245,122.50
	801,997.73

232,366.00

41,310.00

1,373,742.16
	469,593.47

102,438.82

15,711.32

759,599.55
	801,997.73

232,366.00

41,310.00

1,373,742.16
	0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%
	
Professional/Consulting Services and
								
Operating Expenditures	5800

Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
							
CAPITAL OUTLAY
Land	6100

Land Improvements	6170
	
0.00

200,000.00
	
0.00

46,165.00
	
0.00

0.00
	
0.00

46,165.00
	
0.00

0.00
	
0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 3	Printed: 3/19/2024 2:23 PM

Codes	Codes
8965
7651

Clovis Unified Fresno County

2023-24 Second Interim Child Development Fund Expenditures by Object

10621170000000 Form 12I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
Buildings and Improvements of Buildings	6200

Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

Subscription Assets	6700

TOTAL, CAPITAL OUTLAY
	100,000.00

0.00

0.00

0.00

0.00

300,000.00
	4,000,000.00

0.00

0.00

0.00

0.00

4,046,165.00
	2,012,962.24

0.00

0.00

0.00

0.00

2,012,962.24
	4,000,000.00

0.00

0.00

0.00

0.00

4,046,165.00
	0.00

0.00

0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out

All Other Transfers Out to All Others	7299

Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

0.00

42,000.00

42,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - Interfund	7350

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

741,200.28

741,200.28

814,560.27

814,560.27

389,791.22

389,791.22

814,560.27

814,560.27

0.00

0.00

0.0%

0.0%
	
TOTAL, EXPENDITURES
	18,786,448.00
	25,049,585.95
	11,873,371.85
	25,049,585.95
			
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund	8911

Other Authorized Interfund Transfers In	8919

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.00

0.00

0.00
				
		0.00

0.00

0.00
					
	0.00

0.00
						
(a) TOTAL, INTERFUND TRANSFERS IN
								
INTERFUND TRANSFERS OUT
		
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
							
OTHER SOURCES/USES
SOURCES
Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds

Proceeds from Certificates of Participation	8971

Proceeds from Leases	8972

Proceeds from SBITAs	8974

All Other Financing Sources	8979

(c) TOTAL, SOURCES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses	7699

(d) TOTAL, USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
CONTRIBUTIONS
Contributions from Unrestricted Revenues	8980

Contributions from Restricted Revenues	8990
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 4	Printed: 3/19/2024 2:23 PM

Codes	Codes

Clovis Unified Fresno County

2023-24 Second Interim Child Development Fund Expenditures by Object

10621170000000 Form 12I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
(e) TOTAL, CONTRIBUTIONS
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
TOTAL, OTHER FINANCING SOURCES/USES
		
0.00
	
0.00
	
0.00
	
0.00
			
(a - b + c - d + e)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 5	Printed: 3/19/2024 2:23 PM

2600

Clovis Unified Fresno County

2023-24 Second Interim Child Development Fund Restricted Detail

10621170000000 Form 12I
E828R7WJ9X(2023-24)

Resource	Description
	
2023-24 Projected Totals
	
Expanded Learning Opportunities Program
Child Development:
6130	 Center-Based Reserve Account
Other 7810	Restricted
State

Total, Restricted Balance

15,875,115.15

142,883.64

1,326,904.00

17,344,902.79

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 6	Printed: 3/19/2024 2:23 PM

Codes	Codes
Costs)
7100-

Clovis Unified Fresno County

2023-24 Second Interim Cafeteria Special Revenue Fund Expenditures by Object

10621170000000 Form 13I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
A. REVENUES
	
0.00
		
0.00
		
0.00
		
1) LCFF Sources
	8010-8099
		0.00
		0.00
		0.0%
	
2) Federal Revenue
	8100-8299
	11,712,021.00

12,450,029.00

220,047.00

24,382,097.00
	14,083,554.17

15,750,439.00

1,175,813.00

31,009,806.17
	6,266,102.07

6,720,272.97

664,575.16

13,650,950.20
	14,083,554.17

15,750,439.00

1,175,813.00

31,009,806.17
	0.00

0.00

0.00
	0.0%

0.0%

0.0%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES

B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect	7299,7400-7499
8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
0.00

7,206,040.00

4,040,343.00

8,536,256.71

568,038.00

51,926.00

0.00

528,581.00

20,931,184.71
	
0.00

7,247,144.34

4,035,750.76

10,828,807.83

(188,810.68)

594,345.19

393,400.00

507,258.69

23,417,896.13
	
0.00

3,307,509.48

1,878,425.45

4,134,892.28

(331,230.38)

484,670.31

84,200.00

215,167.96

9,773,635.10
	
0.00

7,247,144.34

4,035,750.76

10,828,807.83

(188,810.68)

594,345.19

393,400.00

507,258.69

23,417,896.13
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

3,450,912.29

7,591,910.04

3,877,315.10

7,591,910.04
			
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
			
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
3,450,912.29
	
7,591,910.04
	
3,877,315.10
	
7,591,910.04
			
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

18,454,158.72

0.00

18,454,158.72

0.00

18,454,158.72

21,905,071.01

0.00

0.00

0.00

18,454,158.72

0.00

18,454,158.72

0.00

18,454,158.72

26,046,068.76

0.00

0.00

0.00

18,454,158.72

0.00

18,454,158.72

0.00

18,454,158.72

26,046,068.76

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

					0.00
	0.0%

	0.00
	0.00
		0.00
			
	21,905,071.01
	26,046,068.76
		26,046,068.76

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 1	Printed: 3/19/2024 2:24 PM

Codes	Codes
8662
1300
2300

Clovis Unified Fresno County

2023-24 Second Interim Cafeteria Special Revenue Fund Expenditures by Object

10621170000000 Form 13I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
c) Committed
	
0.00
						
Stabilization Arrangements
	9750
		0.00
		0.00
			
Other Commitments
	9760
	0.00

0.00
	0.00

0.00
		0.00

0.00
			
d) Assigned

Other Assignments	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

0.00
	
0.00
		
0.00
			
	0.00
	0.00
		0.00
			
FEDERAL REVENUE
Child Nutrition Programs	8220

Donated Food Commodities	8221

All Other Federal Revenue	8290

TOTAL, FEDERAL REVENUE
	
10,612,021.00

1,100,000.00

0.00

11,712,021.00
	
12,983,554.17

1,100,000.00

0.00

14,083,554.17
	
6,266,102.07

0.00

0.00

6,266,102.07
	
12,983,554.17

1,100,000.00

0.00

14,083,554.17
	
0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%
	
OTHER STATE REVENUE
Child Nutrition Programs	8520

All Other State Revenue	8590

TOTAL, OTHER STATE REVENUE
	
12,450,029.00

0.00

12,450,029.00
	
15,750,439.00

0.00

15,750,439.00
	
6,720,272.97

0.00

6,720,272.97
	
15,750,439.00

0.00

15,750,439.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
OTHER LOCAL REVENUE
Sales

Sale of Equipment/Supplies	8631

Food Service Sales	8634

Leases and Rentals	8650

Interest	8660

Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts

Interagency Services	8677

Other Local Revenue

All Other Local Revenue	8699

TOTAL, OTHER LOCAL REVENUE

0.00

129,148.00

0.00

90,899.00

0.00

0.00

0.00

220,047.00

0.00

1,059,430.00

0.00

116,383.00

0.00

0.00

0.00

1,175,813.00

0.00

434,020.80

0.00

64,503.73

166,050.63

0.00

0.00

664,575.16

0.00

1,059,430.00

0.00

116,383.00

0.00

0.00

0.00

1,175,813.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
TOTAL, REVENUES
	24,382,097.00
	31,009,806.17
	13,650,950.20
	31,009,806.17
			
CERTIFICATED SALARIES
Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries	1900

TOTAL, CERTIFICATED SALARIES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
CLASSIFIED SALARIES
Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
5,344,670.00

1,672,542.00

181,663.00

7,165.00

7,206,040.00
	
5,406,525.43

1,642,418.76

187,907.15

10,293.00

7,247,144.34
	
2,342,715.46

852,610.43

107,973.09

4,210.50

3,307,509.48
	
5,406,525.43

1,642,418.76

187,907.15

10,293.00

7,247,144.34
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302
	
0.00

1,589,805.00

521,563.00
	
0.00

1,579,636.20

505,610.71
	
0.00

753,931.74

231,927.39
	
0.00

1,579,636.20

505,610.71
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 2	Printed: 3/19/2024 2:24 PM

Codes	Codes
5600

Clovis Unified Fresno County

2023-24 Second Interim Cafeteria Special Revenue Fund Expenditures by Object

10621170000000 Form 13I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	1,605,463.00

4,493.00

86,475.00

163,020.00

0.00

69,524.00

4,040,343.00
	1,629,002.35

3,500.35

83,938.03

164,495.22

0.00

69,567.90

4,035,750.76
	757,059.98

1,605.76

39,469.18

80,513.59

0.00

13,917.81

1,878,425.45
	1,629,002.35

3,500.35

83,938.03

164,495.22

0.00

69,567.90

4,035,750.76
	0.00

0.00

0.00

0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
BOOKS AND SUPPLIES
Books and Other Reference Materials	4200

Materials and Supplies	4300

Noncapitalized Equipment	4400

Food	4700

TOTAL, BOOKS AND SUPPLIES
	
0.00

488,560.00

574,820.00

7,472,876.71

8,536,256.71
	
0.00

488,763.15

640,253.01

9,699,791.67

10,828,807.83
	
0.00

215,556.63

123,279.03

3,796,056.62

4,134,892.28
	
0.00

488,763.15

640,253.01

9,699,791.67

10,828,807.83
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Dues and Memberships	5300

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs	5710

0.00

16,325.00

4,372.00

0.00

24,600.00

498,556.00

0.00

13,851.61

4,372.00

0.00

24,600.00

158,885.10

0.00

8,267.99

3,864.12

0.00

0.00

66,236.45

0.00

13,851.61

4,372.00

0.00

24,600.00

158,885.10

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
Transfers of Direct Costs - Interfund
	5750
	15,929.00

0.00

8,256.00

568,038.00
	(410,392.00)

11,616.61

8,256.00

(188,810.68)
	(414,776.46)

2,554.11

2,623.41

(331,230.38)
	(410,392.00)

11,616.61

8,256.00

(188,810.68)
	0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%
	
Professional/Consulting Services and
								
Operating Expenditures	5800

Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
							
CAPITAL OUTLAY
Buildings and Improvements of Buildings	6200

Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

Subscription Assets	6700

TOTAL, CAPITAL OUTLAY
	
10,000.00

41,926.00

0.00

0.00

0.00

51,926.00
	
299,223.19

295,122.00

0.00

0.00

0.00

594,345.19
	
265,988.55

218,681.76

0.00

0.00

0.00

484,670.31
	
299,223.19

295,122.00

0.00

0.00

0.00

594,345.19
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

0.00

0.00

168,400.00

225,000.00

393,400.00

84,200.00

0.00

84,200.00

168,400.00

225,000.00

393,400.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - Interfund	7350

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

528,581.00

528,581.00

507,258.69

507,258.69

215,167.96

215,167.96

507,258.69

507,258.69

0.00

0.00

0.0%

0.0%
	
TOTAL, EXPENDITURES
	20,931,184.71
	23,417,896.13
	9,773,635.10
	23,417,896.13

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 3	Printed: 3/19/2024 2:24 PM

Codes	Codes
8965
7651

Clovis Unified Fresno County

2023-24 Second Interim Cafeteria Special Revenue Fund Expenditures by Object

10621170000000 Form 13I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund	8916

Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
OTHER SOURCES/USES
SOURCES
Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds

Proceeds from Leases	8972

Proceeds from SBITAs	8974

All Other Financing Sources	8979

(c) TOTAL, SOURCES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses	7699

(d) TOTAL, USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
CONTRIBUTIONS
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
Contributions from Unrestricted Revenues
	8980
							
Contributions from Restricted Revenues
	8990
							
(e) TOTAL, CONTRIBUTIONS
							
TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)
	
0.00
	
0.00
	
0.00
	
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 4	Printed: 3/19/2024 2:24 PM

5310

Clovis Unified Fresno County

2023-24 Second Interim Cafeteria Special Revenue Fund Restricted Detail

10621170000000 Form 13I
E828R7WJ9X(2023-24)

Resource	Description
	
2023-24 Projected Totals
	
Child Nutrition: School Programs (e.g., School Lunch, School Breakfast, Milk, Pregnant & Lactating Students)
Total, Restricted Balance

26,046,068.76

26,046,068.76

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 5	Printed: 3/19/2024 2:24 PM

Codes	Codes
Costs)
7100-

Clovis Unified Fresno County

2023-24 Second Interim Deferred Maintenance Fund Expenditures by Object

10621170000000 Form 14I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
A. REVENUES
1) LCFF Sources	8010-8099

2) Federal Revenue	8100-8299
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
3) Other State Revenue
	8300-8599
	0.00

1,000.00

1,000.00
	0.00

1,000.00

1,000.00
	0.00

102,106.56

102,106.56
	0.00

1,000.00

1,000.00
	0.00

0.00
	0.0%

0.0%
	
4) Other Local Revenue
	8600-8799
							
5) TOTAL, REVENUES
							
B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect	7299,7400-7499
8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00

0.00

0.00

2,801,000.00

0.00

0.00
	0.00

0.00

0.00

1,710,740.70

2,531,650.34

0.00
	0.00

0.00

0.00

455,101.38

2,435,271.19

0.00
	0.00

0.00

0.00

1,710,740.70

2,531,650.34

0.00
	0.00

0.00

0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	2,801,000.00
	4,242,391.04
	2,890,372.57
	4,242,391.04
			
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

(2,800,000.00)

(4,241,391.04)

(2,788,266.01)

(4,241,391.04)
			
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

2,800,000.00

0.00

0.00

0.00

3,900,000.00

0.00

0.00

0.00

2,800,000.00

0.00

0.00

0.00

3,900,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

2,800,000.00
	
3,900,000.00
	
2,800,000.00
	
3,900,000.00
			
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
0.00
	
(341,391.04)
	
11,733.99
	
(341,391.04)
			
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

1,441,391.04

0.00

1,441,391.04

0.00

1,441,391.04

1,441,391.04

0.00

1,441,391.04

0.00

1,441,391.04

0.00

1,441,391.04

1,100,000.00

0.00

1,441,391.04

0.00

1,441,391.04

0.00

1,441,391.04

1,100,000.00

0.00

0.00

0.00

0.0%

0.0%

					0.00
	0.0%

	0.00
	0.00
		0.00
			
	0.00
	0.00
		0.00
			
	0.00
	0.00
		0.00
			
	0.00
	0.00
		0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 1	Printed: 3/19/2024 2:24 PM

Codes	Codes
8625
8662

Clovis Unified Fresno County

2023-24 Second Interim Deferred Maintenance Fund Expenditures by Object

10621170000000 Form 14I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
c) Committed
	
0.00
						
Stabilization Arrangements
	9750
		0.00
		0.00
			
Other Commitments
	9760
	0.00

1,441,391.04

1,441,391.04
	0.00

1,100,000.00

1,100,000.00
		0.00

1,100,000.00

1,100,000.00
			
d) Assigned

Other Assignments	9780

Future Projects	0000	9780

Future Projects	0000	9780

Future Projects	0000	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

0.00
	
0.00
		
0.00
			
	0.00
	0.00
		0.00
			
LCFF SOURCES
LCFF Transfers

LCFF Transfers - Current Year	8091

LCFF/Revenue Limit Transfers - Prior Years	8099

TOTAL, LCFF SOURCES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
OTHER STATE REVENUE
All Other State Revenue	8590

TOTAL, OTHER STATE REVENUE
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
OTHER LOCAL REVENUE
Community Redevelopment Funds Not Subject to LCFF Deduction
Sales

Sale of Equipment/Supplies	8631

Interest	8660

Net Increase (Decrease) in the Fair Value of Investments
Other Local Revenue

All Other Local Revenue	8699

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE

0.00

0.00

1,000.00

0.00

0.00

0.00

1,000.00

0.00

0.00

1,000.00

0.00

0.00

0.00

1,000.00

0.00

0.00

17,223.94

84,882.62

0.00

0.00

102,106.56

0.00

0.00

1,000.00

0.00

0.00

0.00

1,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
TOTAL, REVENUES
	1,000.00
	1,000.00
	102,106.56
	1,000.00
			
CLASSIFIED SALARIES
Classified Support Salaries	2200

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 2	Printed: 3/19/2024 2:24 PM

Codes	Codes
5600
8965

Clovis Unified Fresno County

2023-24 Second Interim Deferred Maintenance Fund Expenditures by Object

10621170000000 Form 14I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
BOOKS AND SUPPLIES
Books and Other Reference Materials	4200

Materials and Supplies	4300

Noncapitalized Equipment	4400

TOTAL, BOOKS AND SUPPLIES
	
0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs	5710

0.00

0.00

2,801,000.00

0.00

0.00

1,710,740.70

0.00

0.00

455,101.38

0.00

0.00

1,710,740.70

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
Transfers of Direct Costs - Interfund
	5750
	0.00

0.00

2,801,000.00
	0.00

0.00

1,710,740.70
	0.00

0.00

455,101.38
	0.00

0.00

1,710,740.70
	0.00

0.00

0.00
	0.0%

0.0%

0.0%
	
Professional/Consulting Services and
								
Operating Expenditures	5800

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
							
CAPITAL OUTLAY
Land Improvements	6170

Buildings and Improvements of Buildings	6200

Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

Subscription Assets	6700

TOTAL, CAPITAL OUTLAY
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
1,407,016.50

1,124,633.84

0.00

0.00

0.00

0.00

2,531,650.34
	
1,397,323.35

1,037,947.84

0.00

0.00

0.00

0.00

2,435,271.19
	
1,407,016.50

1,124,633.84

0.00

0.00

0.00

0.00

2,531,650.34
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
TOTAL, EXPENDITURES
	2,801,000.00
	4,242,391.04
	2,890,372.57
	4,242,391.04
			
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

2,800,000.00

2,800,000.00

3,900,000.00

3,900,000.00

2,800,000.00

2,800,000.00

3,900,000.00

3,900,000.00

0.00

0.00

0.0%

0.0%
	
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
OTHER SOURCES/USES
SOURCES
Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds

Proceeds from Leases	8972

Proceeds from SBITAs	8974

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 3	Printed: 3/19/2024 2:24 PM

Codes	Codes
7651

Clovis Unified Fresno County

2023-24 Second Interim Deferred Maintenance Fund Expenditures by Object

10621170000000 Form 14I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
All Other Financing Sources	8979

(c) TOTAL, SOURCES
	0.00

0.00
	0.00

0.00
	0.00

0.00
	0.00

0.00
	0.00

0.00
	0.0%

0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses	7699

(d) TOTAL, USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
CONTRIBUTIONS
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
Contributions from Unrestricted Revenues
	8980
							
Contributions from Restricted Revenues
	8990
							
(e) TOTAL, CONTRIBUTIONS
							
TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)
	
2,800,000.00
	
3,900,000.00
	
2,800,000.00
	
3,900,000.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 4	Printed: 3/19/2024 2:24 PM

Clovis Unified Fresno County

2023-24 Second Interim Deferred Maintenance Fund Restricted Detail

10621170000000 Form 14I
E828R7WJ9X(2023-24)

Resource	Description
	
2023-24 Projected Totals
	
Total, Restricted Balance
	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Bi, Version 4	Page 5	Printed: 3/19/2024 2:24 PM

Codes	Codes
5000-5999
7299,7400-

Clovis Unified Fresno County

2023-24 Second Interim Building Fund Expenditures by Object

10621170000000 Form 21I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
A. REVENUES
	
0.00
		
0.00
		
0.00
		
1) LCFF Sources
	8010-8099
		0.00
		0.00
		0.0%
	
2) Federal Revenue
	8100-8299
	0.00

0.00

0.00

0.00
	0.00

0.00

1,025,000.00

1,025,000.00
	0.00

0.00

6,112,057.49

6,112,057.49
	0.00

0.00

1,025,000.00

1,025,000.00
	0.00

0.00

0.00
	0.0%

0.0%

0.0%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES

B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures
6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of                                           7100-Indirect Costs)                                                                                     7499
8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00

0.00

0.00

0.00

0.00

414,056.00
	290,413.20

122,163.31

50,000.00

116,703.10

95,917,135.53

414,056.00
	169,407.70

68,669.98

0.00

34,813.10

34,411,629.52

384,039.46
	290,413.20

122,163.31

50,000.00

116,703.10

95,917,135.53

414,056.00
	0.00

0.00

0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	414,056.00
	96,910,471.14
	35,068,559.76
	96,910,471.14
			
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 -B9)

(414,056.00)

(95,885,471.14)

(28,956,502.27)

(95,885,471.14)
			
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

414,056.00

0.00

0.00

0.00

414,056.00

450,431.32

0.00

0.00

0.00

0.00

0.00

0.00

414,056.00

450,431.32

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

414,056.00
	
(36,375.32)
	
0.00
	
(36,375.32)
			
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
0.00
	
(95,921,846.46)
	
(28,956,502.27)
	
(95,921,846.46)
			
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

99,151,621.88

0.00

99,151,621.88

0.00

99,151,621.88

99,151,621.88

0.00

99,151,621.88

0.00

99,151,621.88

0.00

99,151,621.88

3,229,775.42

0.00

99,151,621.88

0.00

99,151,621.88

0.00

99,151,621.88

3,229,775.42

0.00

0.00

0.00

0.0%

0.0%

					0.00
	0.0%

	0.00
	0.00
		0.00
			
	0.00

0.00
	0.00

0.00
		0.00

0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 1	Printed: 3/19/2024 2:25 PM

Codes	Codes
8625
8629
8662

Clovis Unified Fresno County

2023-24 Second Interim Building Fund Expenditures by Object

10621170000000 Form 21I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
b) Legally Restricted Balance	9740

c) Committed
	3,655,206.74
	3,229,775.42
		3,229,775.42

0.00
	
0.00
		
0.00
			
Stabilization Arrangements
	9750
							
Other Commitments
	9760
	0.00

95,496,415.14
	0.00

0.00
		0.00

0.00
			
d) Assigned

Other Assignments	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

0.00
	
0.00
		
0.00
			
	0.00
	0.00
		0.00
			
FEDERAL REVENUE
FEMA	8281

All Other Federal Revenue	8290

TOTAL, FEDERAL REVENUE
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
OTHER STATE REVENUE
Tax Relief Subventions

Restricted Levies - Other

Homeowners' Exemptions	8575

Other Subventions/In-Lieu Taxes	8576

All Other State Revenue	8590

TOTAL, OTHER STATE REVENUE

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
OTHER LOCAL REVENUE
County and District Taxes

Other Restricted Levies

Secured Roll	8615

Unsecured Roll	8616

Prior Years' Taxes	8617

Supplemental Taxes	8618

Non-Ad Valorem Taxes

Parcel Taxes	8621

Other	8622

Community Redevelopment Funds Not Subject to LCFF Deduction
Penalties and Interest from Delinquent Non-LCFF Taxes
Sales

Sale of Equipment/Supplies	8631

Leases and Rentals	8650

Interest	8660

Net Increase (Decrease) in the Fair Value of Investments
Other Local Revenue

All Other Local Revenue	8699

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1,025,000.00

0.00

0.00

0.00

1,025,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1.00

1,415,107.80

4,696,948.69

0.00

0.00

6,112,057.49

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1,025,000.00

0.00

0.00

0.00

1,025,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

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%
	
TOTAL, REVENUES
	0.00
	1,025,000.00
	6,112,057.49
	1,025,000.00
			
CLASSIFIED SALARIES
Classified Support Salaries	2200
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 2	Printed: 3/19/2024 2:25 PM

Codes	Codes
2300
5600
5800
6300

Clovis Unified Fresno County

2023-24 Second Interim Building Fund Expenditures by Object

10621170000000 Form 21I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
0.00

0.00

0.00

0.00
	
290,413.20

0.00

0.00

290,413.20
	
169,407.70

0.00

0.00

169,407.70
	
290,413.20

0.00

0.00

290,413.20
	
0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
31,613.56

33,322.57

12,052.90

30,218.00

145.21

3,484.96

10,164.46

0.00

1,161.65

122,163.31
	
18,441.22

19,438.16

6,958.38

15,109.00

83.40

2,032.94

5,929.28

0.00

677.60

68,669.98
	
31,613.56

33,322.57

12,052.90

30,218.00

145.21

3,484.96

10,164.46

0.00

1,161.65

122,163.31
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
BOOKS AND SUPPLIES
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
Books and Other Reference Materials
	4200
							
Materials and Supplies
	4300
	0.00

0.00

0.00
	0.00

50,000.00

50,000.00
	0.00

0.00

0.00
	0.00

50,000.00

50,000.00
	0.00

0.00

0.00
	0.0%

0.0%

0.0%
	
Noncapitalized Equipment	4400

TOTAL, BOOKS AND SUPPLIES
							
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs	5710

Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and Operating Expenditures
Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

93,543.10

0.00

0.00

0.00

0.00

33,543.10

0.00

0.00

0.00

0.00

93,543.10

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00

0.00

0.00

0.00
	0.00

21,000.00

2,160.00

116,703.10
	0.00

10.00

1,260.00

34,813.10
	0.00

21,000.00

2,160.00

116,703.10
	0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%
	
CAPITAL OUTLAY
Land	6100

Land Improvements	6170

Buildings and Improvements of Buildings	6200

Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

Subscription Assets	6700

TOTAL, CAPITAL OUTLAY
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
3,138,655.37

0.00

92,490,585.58

0.00

287,894.58

0.00

0.00

0.00

95,917,135.53
	
1,491,364.07

0.00

32,920,265.45

0.00

0.00

0.00

0.00

0.00

34,411,629.52
	
3,138,655.37

0.00

92,490,585.58

0.00

287,894.58

0.00

0.00

0.00

95,917,135.53
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 3	Printed: 3/19/2024 2:25 PM

Codes	Codes
7435
8953
8965
8971
7651

Clovis Unified Fresno County

2023-24 Second Interim Building Fund Expenditures by Object

10621170000000 Form 21I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
Other Transfers Out

All Other Transfers Out to All Others	7299

Debt Service

Repayment of State School Building Fund Aid - Proceeds from Bonds
Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)
	
0.00

0.00

69,056.00

345,000.00

414,056.00
	
0.00

0.00

69,056.00

345,000.00

414,056.00
	
0.00

0.00

39,039.46

345,000.00

384,039.46
	
0.00

0.00

69,056.00

345,000.00

414,056.00
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%
	
TOTAL, EXPENDITURES
	414,056.00
	96,910,471.14
	35,068,559.76
	96,910,471.14
			
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

414,056.00

414,056.00

414,056.00

0.00

0.00

0.0%

0.0%

0.00

0.00
				
		414,056.00

414,056.00
					
	414,056.00
						
INTERFUND TRANSFERS OUT

0.00

0.00

0.00

0.00

450,431.32

450,431.32

0.00

0.00

0.00

0.00

450,431.32

450,431.32

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
To: State School Building Fund/County School Facilities Fund
	
7613
							
Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
							
OTHER SOURCES/USES
SOURCES
Proceeds

Proceeds from Sale of Bonds	8951

Proceeds from Sale/Lease-Purchase of Land/Buildings
Other Sources

County School Building Aid	8961

Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds

Proceeds from Certificates of Participation
Proceeds from Leases	8972

Proceeds from Lease Revenue Bonds	8973

Proceeds from SBITAs	8974

All Other Financing Sources	8979

(c) TOTAL, SOURCES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses	7699

(d) TOTAL, USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
CONTRIBUTIONS
Contributions from Unrestricted Revenues	8980

Contributions from Restricted Revenues	8990

(e) TOTAL, CONTRIBUTIONS
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
TOTAL, OTHER FINANCING SOURCES/USES

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 4	Printed: 3/19/2024 2:25 PM

Codes	Codes

Clovis Unified Fresno County

2023-24 Second Interim Building Fund Expenditures by Object

10621170000000 Form 21I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
(a - b + c - d + e)
	414,056.00
	(36,375.32)
	0.00
	(36,375.32)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 5	Printed: 3/19/2024 2:25 PM

Clovis Unified Fresno County

2023-24 Second Interim Building Fund Restricted Detail

10621170000000 Form 21I
E828R7WJ9X(2023-24)

Resource	Description
	
2023-24 Projected Totals
	
Other 9010	Restricted
Local

Total, Restricted Balance

3,229,775.42

3,229,775.42

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 6	Printed: 3/19/2024 2:25 PM

Codes	Codes
7299,7400-

Clovis Unified Fresno County

2023-24 Second Interim Capital Facilities Fund Expenditures by Object

10621170000000 Form 25I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
A. REVENUES
	
0.00

0.00
		
0.00

0.00
		
0.00

0.00
		
1) LCFF Sources
	8010-8099
		0.00

0.00
		0.00

0.00
		0.0%

0.0%
	
2) Federal Revenue
	8100-8299
							
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
	0.00

11,930,000.00

11,930,000.00
	0.00

11,930,000.00

11,930,000.00
	0.00

9,156,222.36

9,156,222.36
	0.00

11,930,000.00

11,930,000.00
	0.00

0.00
	0.0%

0.0%

B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of                                             7100-Indirect Costs)                                                                                       7499
8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
186,896.00

722,549.00

425,846.00

68,500.00

412,466.00

4,512,430.00

5,271,323.00
	
0.00

764,682.23

377,862.39

68,500.00

1,972,231.27

56,533,708.95

5,279,347.63
	
0.00

446,008.85

211,562.96

4,619.19

1,371,613.69

12,162,843.03

1,418,011.46
	
0.00

764,682.23

377,862.39

68,500.00

1,972,231.27

56,533,708.95

5,279,347.63
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	11,600,010.00
	64,996,332.47
	15,614,659.18
	64,996,332.47
			
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

329,990.00

(53,066,332.47)

(6,458,436.82)

(53,066,332.47)
			
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

330,000.00

0.00

0.00

4,350,790.00

330,000.00

0.00

0.00

0.00

0.00

0.00

0.00

4,350,790.00

330,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

(330,000.00)
	
4,020,790.00
	
0.00
	
4,020,790.00
			
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
(10.00)
	
(49,045,542.47)
	
(6,458,436.82)
	
(49,045,542.47)
			
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Legally Restricted Balance	9740

49,054,542.47

0.00

49,054,542.47

0.00

49,054,542.47

49,054,532.47

0.00

49,054,542.47

0.00

49,054,542.47

0.00

49,054,542.47

9,000.00

0.00

49,054,542.47

0.00

49,054,542.47

0.00

49,054,542.47

9,000.00

0.00

0.00

0.00

0.0%

0.0%

					0.00
	0.0%

	0.00
	0.00
		0.00
			
	0.00

0.00

49,054,532.47
	0.00

0.00

9,000.00
		0.00

0.00

9,000.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 1	Printed: 3/19/2024 2:25 PM

Codes	Codes
8625
8629
8662

Clovis Unified Fresno County

2023-24 Second Interim Capital Facilities Fund Expenditures by Object

10621170000000 Form 25I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
c) Committed
	
0.00
						
Stabilization Arrangements
	9750
		0.00
		0.00
			
Other Commitments
	9760
	0.00

0.00
	0.00

0.00
		0.00

0.00
			
d) Assigned

Other Assignments	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

0.00
	
0.00
		
0.00
			
	0.00
	0.00
		0.00
			
OTHER STATE REVENUE
Tax Relief Subventions

Restricted Levies - Other

Homeowners' Exemptions	8575

Other Subventions/In-Lieu Taxes	8576

All Other State Revenue	8590

TOTAL, OTHER STATE REVENUE

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
OTHER LOCAL REVENUE
County and District Taxes

Other Restricted Levies

Secured Roll	8615

Unsecured Roll	8616

Prior Years' Taxes	8617

Supplemental Taxes	8618

Non-Ad Valorem Taxes

Parcel Taxes	8621

Other	8622

Community Redevelopment Funds Not Subject to LCFF Deduction
Penalties and Interest from Delinquent Non-LCFF Taxes
Sales

Sale of Equipment/Supplies	8631

Interest	8660

Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts

Mitigation/Developer Fees	8681

Other Local Revenue

All Other Local Revenue	8699

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

75,000.00

0.00

11,850,000.00

5,000.00

0.00

11,930,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

75,000.00

0.00

11,850,000.00

5,000.00

0.00

11,930,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

733,208.51

2,432,692.93

5,988,870.92

1,450.00

0.00

9,156,222.36

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

75,000.00

0.00

11,850,000.00

5,000.00

0.00

11,930,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

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%
	
TOTAL, REVENUES
	11,930,000.00
	11,930,000.00
	9,156,222.36
	11,930,000.00
			
CERTIFICATED SALARIES
Other Certificated Salaries	1900

TOTAL, CERTIFICATED SALARIES
	
186,896.00

186,896.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
CLASSIFIED SALARIES
Classified Support Salaries	2200
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 2	Printed: 3/19/2024 2:25 PM

Codes	Codes
2300
5600
5800
6300

Clovis Unified Fresno County

2023-24 Second Interim Capital Facilities Fund Expenditures by Object

10621170000000 Form 25I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
547,510.00

175,039.00

0.00

722,549.00
	
580,010.38

184,671.85

0.00

764,682.23
	
338,283.61

107,725.24

0.00

446,008.85
	
580,010.38

184,671.85

0.00

764,682.23
	
0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	
67,702.00

148,070.00

47,761.00

115,478.00

454.00

10,913.00

31,830.00

0.00

3,638.00

425,846.00
	
34,219.22

156,217.81

47,630.90

100,413.32

382.34

9,176.19

26,763.88

0.00

3,058.73

377,862.39
	
19,961.20

91,112.97

27,287.33

50,233.96

219.23

5,352.09

15,612.10

0.00

1,784.08

211,562.96
	
34,219.22

156,217.81

47,630.90

100,413.32

382.34

9,176.19

26,763.88

0.00

3,058.73

377,862.39
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
BOOKS AND SUPPLIES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%
	
Approved Textbooks and Core Curricula Materials
	
4100
							
Books and Other Reference Materials
	4200
							
Materials and Supplies	4300

Noncapitalized Equipment	4400

TOTAL, BOOKS AND SUPPLIES
	40,000.00

28,500.00

68,500.00
	40,000.00

28,500.00

68,500.00
	4,671.45

(52.26)

4,619.19
	40,000.00

28,500.00

68,500.00
	0.00

0.00

0.00
	0.0%

0.0%

0.0%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs	5710

Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and Operating Expenditures
Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

0.00

10,500.00

0.00

0.00

80,200.00

0.00

10,500.00

0.00

0.00

1,639,465.27

0.00

2,882.00

0.00

0.00

1,294,272.86

0.00

10,500.00

0.00

0.00

1,639,465.27

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00

318,850.00

2,916.00

412,466.00
	500.00

318,850.00

2,916.00

1,972,231.27
	399.71

71,791.12

2,268.00

1,371,613.69
	500.00

318,850.00

2,916.00

1,972,231.27
	0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%
	
CAPITAL OUTLAY
Land	6100

Land Improvements	6170

Buildings and Improvements of Buildings	6200

Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

Subscription Assets	6700

TOTAL, CAPITAL OUTLAY
	
0.00

0.00

4,512,430.00

0.00

0.00

0.00

0.00

0.00

4,512,430.00
	
647,054.19

0.00

55,886,654.76

0.00

0.00

0.00

0.00

0.00

56,533,708.95
	
559,530.91

0.00

11,603,312.12

0.00

0.00

0.00

0.00

0.00

12,162,843.03
	
647,054.19

0.00

55,886,654.76

0.00

0.00

0.00

0.00

0.00

56,533,708.95
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 3	Printed: 3/19/2024 2:25 PM

Codes	Codes
8953
8965
8971
7651

Clovis Unified Fresno County

2023-24 Second Interim Capital Facilities Fund Expenditures by Object

10621170000000 Form 25I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out

All Other Transfers Out to All Others	7299

Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

1,556,323.00

3,715,000.00

5,271,323.00

0.00

2,849,347.63

2,430,000.00

5,279,347.63

0.00

1,418,011.46

0.00

1,418,011.46

0.00

2,849,347.63

2,430,000.00

5,279,347.63

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
TOTAL, EXPENDITURES
	11,600,010.00
	64,996,332.47
	15,614,659.18
	64,996,332.47
			
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

0.00

4,350,790.00

4,350,790.00

0.00

0.00

0.0%

0.0%

0.00

0.00
				
		4,350,790.00

4,350,790.00
					
	0.00
						
INTERFUND TRANSFERS OUT

0.00

330,000.00

330,000.00

0.00

330,000.00

330,000.00

0.00

0.00

0.00

0.00

330,000.00

330,000.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
To: State School Building Fund/County School Facilities Fund
	
7613
							
Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
							
OTHER SOURCES/USES
SOURCES
Proceeds

Proceeds from Sale/Lease-Purchase of Land/Buildings
Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds

Proceeds from Certificates of Participation
Proceeds from Leases	8972

Proceeds from Lease Revenue Bonds	8973

Proceeds from SBITAs	8974

All Other Financing Sources	8979

(c) TOTAL, SOURCES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses	7699

(d) TOTAL, USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
CONTRIBUTIONS
Contributions from Unrestricted Revenues	8980

Contributions from Restricted Revenues	8990

(e) TOTAL, CONTRIBUTIONS
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)
	
(330,000.00)
	
4,020,790.00
	
0.00
	
4,020,790.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 4	Printed: 3/19/2024 2:25 PM

Clovis Unified Fresno County

2023-24 Second Interim Capital Facilities Fund Restricted Detail

10621170000000 Form 25I
E828R7WJ9X(2023-24)

Resource	Description
	
2023-24 Projected Totals
	
Other 9010	Restricted
Local

Total, Restricted Balance

9,000.00

9,000.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 5	Printed: 3/19/2024 2:25 PM

Codes	Codes
Costs)
7100-

Clovis Unified Fresno County

2023-24 Second Interim County School Facilities Fund Expenditures by Object

10621170000000 Form 35I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
A. REVENUES
	
0.00
		
0.00
		
0.00
		
1) LCFF Sources
	8010-8099
		0.00
		0.00
		0.0%
	
2) Federal Revenue
	8100-8299
	0.00

0.00

10,000.00

10,000.00
	0.00

0.00

10,000.00

10,000.00
	0.00

1,382,499.00

3,558,740.26

4,941,239.26
	0.00

0.00

10,000.00

10,000.00
	0.00

0.00

0.00
	0.0%

0.0%

0.0%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES

B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect	7299,7400-7499
8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00

0.00

0.00

0.00

10,000.00

0.00
	0.00

0.00

0.00

0.00

51,767,398.00

0.00
	0.00

0.00

0.00

0.00

3,118.12

0.00
	0.00

0.00

0.00

0.00

51,767,398.00

0.00
	0.00

0.00

0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	10,000.00
	51,767,398.00
	3,118.12
	51,767,398.00
			
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

0.00

(51,757,398.00)

4,938,121.14

(51,757,398.00)
			
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.00

0.00

0.00

4,350,790.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

4,350,790.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
(4,350,790.00)
	
0.00
	
(4,350,790.00)
			
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
0.00
	
(56,108,188.00)
	
4,938,121.14
	
(56,108,188.00)
			
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Legally Restricted Balance	9740

57,225,001.14

0.00

57,225,001.14

0.00

57,225,001.14

57,225,001.14

0.00

57,225,001.14

0.00

57,225,001.14

0.00

57,225,001.14

1,116,813.14

0.00

57,225,001.14

0.00

57,225,001.14

0.00

57,225,001.14

1,116,813.14

0.00

0.00

0.00

0.0%

0.0%

					0.00
	0.0%

	0.00
	0.00
		0.00
			
	0.00

0.00

0.00
	0.00

0.00

0.00
		0.00

0.00

0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 1	Printed: 3/19/2024 2:25 PM

Codes	Codes
8662
2300

Clovis Unified Fresno County

2023-24 Second Interim County School Facilities Fund Expenditures by Object

10621170000000 Form 35I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
c) Committed
	
0.00
						
Stabilization Arrangements
	9750
		0.00
		0.00
			
Other Commitments
	9760
	0.00

57,225,001.14
	0.00

1,116,813.14

1,116,813.14
		0.00

1,116,813.14

1,116,813.14
			
d) Assigned

Other Assignments	9780

Future Projects	0000	9780

Future Projects	0000	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

0.00
	
0.00
		
0.00
			
	0.00
	0.00
		0.00
			
FEDERAL REVENUE
All Other Federal Revenue	8290

TOTAL, FEDERAL REVENUE
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
OTHER STATE REVENUE
School Facilities Apportionments	8545

Pass-Through Revenues from State Sources	8587

All Other State Revenue	8590

TOTAL, OTHER STATE REVENUE
	
0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00
	
1,382,499.00

0.00

0.00

1,382,499.00
	
0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%
	
OTHER LOCAL REVENUE
Sales

Sale of Equipment/Supplies	8631

Leases and Rentals	8650

Interest	8660

Net Increase (Decrease) in the Fair Value of Investments
Other Local Revenue

All Other Local Revenue	8699

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE

0.00

0.00

10,000.00

0.00

0.00

0.00

10,000.00

0.00

0.00

10,000.00

0.00

0.00

0.00

10,000.00

0.00

0.00

831,511.94

2,727,228.32

0.00

0.00

3,558,740.26

0.00

0.00

10,000.00

0.00

0.00

0.00

10,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
TOTAL, REVENUES
	10,000.00
	10,000.00
	4,941,239.26
	10,000.00
			
CLASSIFIED SALARIES
Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 2	Printed: 3/19/2024 2:25 PM

Codes	Codes
5600
5800
6300

Clovis Unified Fresno County

2023-24 Second Interim County School Facilities Fund Expenditures by Object

10621170000000 Form 35I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
TOTAL, EMPLOYEE BENEFITS
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
BOOKS AND SUPPLIES
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
Books and Other Reference Materials
	4200
							
Materials and Supplies
	4300
	0.00

0.00

0.00
	0.00

0.00

0.00
	0.00

0.00

0.00
	0.00

0.00

0.00
	0.00

0.00

0.00
	0.0%

0.0%

0.0%
	
Noncapitalized Equipment	4400

TOTAL, BOOKS AND SUPPLIES
							
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs	5710

Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and Operating Expenditures
Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00

0.00

0.00

0.00
	0.00

0.00

0.00

0.00
	0.00

0.00

0.00

0.00
	0.00

0.00

0.00

0.00
	0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%
	
CAPITAL OUTLAY
Land	6100

Land Improvements	6170

Buildings and Improvements of Buildings	6200

Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

Subscription Assets	6700

TOTAL, CAPITAL OUTLAY
	
0.00

0.00

10,000.00

0.00

0.00

0.00

0.00

0.00

10,000.00
	
0.00

0.00

51,767,398.00

0.00

0.00

0.00

0.00

0.00

51,767,398.00
	
0.00

0.00

3,118.12

0.00

0.00

0.00

0.00

0.00

3,118.12
	
0.00

0.00

51,767,398.00

0.00

0.00

0.00

0.00

0.00

51,767,398.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out

Transfers of Pass-Through Revenues

To Districts or Charter Schools	7211

To County Offices	7212

To JPAs	7213

All Other Transfers Out to All Others	7299

Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
TOTAL, EXPENDITURES
	10,000.00
	51,767,398.00
	3,118.12
	51,767,398.00
			
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 3	Printed: 3/19/2024 2:25 PM

Codes	Codes
8913
7613
8953
8965
7651

Clovis Unified Fresno County

2023-24 Second Interim County School Facilities Fund Expenditures by Object

10621170000000 Form 35I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
To: State School Building Fund/County School Facilities Fund From: All Other Funds
Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
INTERFUND TRANSFERS OUT
To: State School Building Fund/County School Facilities Fund
Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT

0.00

0.00

0.00

0.00

4,350,790.00

4,350,790.00

0.00

0.00

0.00

0.00

4,350,790.00

4,350,790.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
OTHER SOURCES/USES
SOURCES
Proceeds

Proceeds from Sale/Lease-Purchase of Land/Buildings
Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds

Proceeds from Certificates of Participation	8971

Proceeds from Leases	8972

Proceeds from Lease Revenue Bonds	8973

Proceeds from SBITAs	8974

All Other Financing Sources	8979

(c) TOTAL, SOURCES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
(d) TOTAL, USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%
	
CONTRIBUTIONS
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
Contributions from Unrestricted Revenues
	8980
							
Contributions from Restricted Revenues
	8990
							
(e) TOTAL, CONTRIBUTIONS
							
TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)
	
0.00
	
(4,350,790.00)
	
0.00
	
(4,350,790.00)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 4	Printed: 3/19/2024 2:25 PM

Clovis Unified Fresno County

2023-24 Second Interim County School Facilities Fund Restricted Detail

10621170000000 Form 35I
E828R7WJ9X(2023-24)

Resource	Description
	
2023-24 Projected Totals
	
Total, Restricted Balance
	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 5	Printed: 3/19/2024 2:25 PM

Codes	Codes
5000-5999
7299,7400-

Clovis Unified Fresno County

2023-24 Second Interim
Special Reserve Fund for Capital Outlay Projects Expenditures by Object

10621170000000 Form 40I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
A. REVENUES
	
0.00
		
0.00
		
0.00
		
1) LCFF Sources
	8010-8099
		0.00
		0.00
		0.0%
	
2) Federal Revenue
	8100-8299
	0.00

0.00

6,000.00

6,000.00
	0.00

0.00

7,667.79

7,667.79
	0.00

0.00

257,569.86

257,569.86
	0.00

0.00

7,667.79

7,667.79
	0.00

0.00

0.00
	0.0%

0.0%

0.0%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES

B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures
6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of                                           7100-Indirect Costs)                                                                                     7499
8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00

0.00

200,000.00

756,000.00

0.00

1,960,200.00
	0.00

0.00

215,000.00

1,245,299.20

39,846,842.04

3,845,714.00
	0.00

0.00

6,547.08

742,208.54

6,476,321.08

2,120,614.00
	0.00

0.00

215,000.00

1,245,299.20

39,846,842.04

3,845,714.00
	0.00

0.00

0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	2,916,200.00
	45,152,855.24
	9,345,690.70
	45,152,855.24
			
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 -B9)

(2,910,200.00)

(45,145,187.45)

(9,088,120.84)

(45,145,187.45)
			
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

2,910,200.00

0.00

0.00

0.00

15,133,730.00

300,000.00

56,885,514.00

0.00

0.00

0.00

56,885,514.00

0.00

15,133,730.00

300,000.00

56,885,514.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

2,910,200.00
	
71,719,244.00
	
56,885,514.00
	
71,719,244.00
			
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
0.00
	
26,574,056.55
	
47,797,393.16
	
26,574,056.55
			
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

124,858,452.86

0.00

124,858,452.86

0.00

124,858,452.86

124,858,452.86

0.00

124,858,452.86

0.00

124,858,452.86

0.00

124,858,452.86

151,432,509.41

0.00

124,858,452.86

0.00

124,858,452.86

0.00

124,858,452.86

151,432,509.41

0.00

0.00

0.00

0.0%

0.0%

					0.00
	0.0%

	0.00
	0.00
		0.00
			
	0.00

0.00
	0.00

0.00
		0.00

0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 1	Printed: 3/19/2024 2:26 PM

Codes	Codes
8587
8625
8662
2300

Clovis Unified Fresno County

2023-24 Second Interim
Special Reserve Fund for Capital Outlay Projects Expenditures by Object

10621170000000 Form 40I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
b) Legally Restricted Balance	9740

c) Committed
	124,858,452.86
	151,432,509.41
		151,432,509.41

0.00
	
0.00
		
0.00
			
Stabilization Arrangements
	9750
							
Other Commitments
	9760
	0.00

0.00
	0.00

0.00
		0.00

0.00
			
d) Assigned

Other Assignments	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

0.00
	
0.00
		
0.00
			
	0.00
	0.00
		0.00
			
FEDERAL REVENUE
FEMA	8281

All Other Federal Revenue	8290

TOTAL, FEDERAL REVENUE
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
OTHER STATE REVENUE
Pass-Through Revenues from State Sources
California Clean Energy Jobs Act	6230	8590

All Other State Revenue	All Other	8590

TOTAL, OTHER STATE REVENUE

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
OTHER LOCAL REVENUE
Other Local Revenue

Community Redevelopment Funds Not Subject to LCFF Deduction
Sales

Sale of Equipment/Supplies	8631

Leases and Rentals	8650

Interest	8660

Net Increase (Decrease) in the Fair Value of Investments
Other Local Revenue

All Other Local Revenue	8699

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE

0.00

0.00

0.00

6,000.00

0.00

0.00

0.00

6,000.00

0.00

0.00

0.00

6,000.00

0.00

1,667.79

0.00

7,667.79

0.00

0.00

0.00

40,338.68

200,494.55

16,736.63

0.00

257,569.86

0.00

0.00

0.00

6,000.00

0.00

1,667.79

0.00

7,667.79

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
TOTAL, REVENUES
	6,000.00
	7,667.79
	257,569.86
	7,667.79
			
CLASSIFIED SALARIES
Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 2	Printed: 3/19/2024 2:26 PM

Codes	Codes
5600
5800
6300

Clovis Unified Fresno County

2023-24 Second Interim
Special Reserve Fund for Capital Outlay Projects Expenditures by Object

10621170000000 Form 40I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	0.00

0.00

0.00

0.00

0.00
	0.00

0.00

0.00

0.00

0.00
	0.00

0.00

0.00

0.00

0.00
	0.00

0.00

0.00

0.00

0.00
	0.00

0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%

0.0%
	
BOOKS AND SUPPLIES
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
Books and Other Reference Materials
	4200
							
Materials and Supplies
	4300
	200,000.00

0.00

200,000.00
	205,000.00

10,000.00

215,000.00
	1,517.08

5,030.00

6,547.08
	205,000.00

10,000.00

215,000.00
	0.00

0.00

0.00
	0.0%

0.0%

0.0%
	
Noncapitalized Equipment	4400

TOTAL, BOOKS AND SUPPLIES
							
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs	5710

Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and Operating Expenditures
Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

0.00

0.00

0.00

0.00

756,000.00

0.00

0.00

0.00

0.00

492,464.20

0.00

0.00

0.00

0.00

19,363.54

0.00

0.00

0.00

0.00

492,464.20

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00

0.00

0.00

756,000.00
	0.00

752,835.00

0.00

1,245,299.20
	0.00

722,845.00

0.00

742,208.54
	0.00

752,835.00

0.00

1,245,299.20
	0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%
	
CAPITAL OUTLAY
Land	6100

Land Improvements	6170

Buildings and Improvements of Buildings	6200

Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

Subscription Assets	6700

TOTAL, CAPITAL OUTLAY
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
70,000.00

5,696,085.43

34,080,756.61

0.00

0.00

0.00

0.00

0.00

39,846,842.04
	
50,822.64

4,542,603.50

1,882,894.94

0.00

0.00

0.00

0.00

0.00

6,476,321.08
	
70,000.00

5,696,085.43

34,080,756.61

0.00

0.00

0.00

0.00

0.00

39,846,842.04
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out

Transfers of Pass-Through Revenues

To Districts or Charter Schools	7211

To County Offices	7212

To JPAs	7213

All Other Transfers Out to All Others	7299

Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

0.00

0.00

0.00

470,200.00

1,490,000.00

1,960,200.00

0.00

0.00

0.00

0.00

2,355,714.00

1,490,000.00

3,845,714.00

0.00

0.00

0.00

0.00

2,120,614.00

0.00

2,120,614.00

0.00

0.00

0.00

0.00

2,355,714.00

1,490,000.00

3,845,714.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 3	Printed: 3/19/2024 2:26 PM

Codes	Codes
7613
8953
8965
8971
7651

Clovis Unified Fresno County

2023-24 Second Interim
Special Reserve Fund for Capital Outlay Projects Expenditures by Object

10621170000000 Form 40I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
TOTAL, EXPENDITURES
	2,916,200.00
	45,152,855.24
	9,345,690.70
	45,152,855.24
			
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund/CSSF	8912

Other Authorized Interfund Transfers In	8919

950,000.00

13,173,530.00

1,960,200.00

15,133,730.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.00

0.00

0.00
				
		13,173,530.00

1,960,200.00

15,133,730.00
					
	1,960,200.00

2,910,200.00
						
(a) TOTAL, INTERFUND TRANSFERS IN
								
INTERFUND TRANSFERS OUT
		
0.00

0.00

0.00

0.00
	
0.00

0.00

300,000.00

300,000.00
	
0.00

0.00

0.00

0.00
	
0.00

0.00

300,000.00

300,000.00
	
0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%
	
To: General Fund/CSSF	7612

To: State School Building Fund/County School Facilities Fund
Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
							
OTHER SOURCES/USES
SOURCES
Proceeds

Proceeds from Sale/Lease-Purchase of Land/Buildings
Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds

Proceeds from Certificates of Participation
Proceeds from Leases	8972

Proceeds from Lease Revenue Bonds	8973

Proceeds from SBITAs	8974

All Other Financing Sources	8979

(c) TOTAL, SOURCES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

56,885,514.00

0.00

0.00

0.00

0.00

56,885,514.00

0.00

0.00

56,885,514.00

0.00

0.00

0.00

0.00

56,885,514.00

0.00

0.00

56,885,514.00

0.00

0.00

0.00

0.00

56,885,514.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses	7699

(d) TOTAL, USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
CONTRIBUTIONS
Contributions from Unrestricted Revenues	8980

Contributions from Restricted Revenues	8990

(e) TOTAL, CONTRIBUTIONS
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e)

2,910,200.00

71,719,244.00

56,885,514.00

71,719,244.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 4	Printed: 3/19/2024 2:26 PM

Clovis Unified Fresno County

2023-24 Second Interim
Special Reserve Fund for Capital Outlay Projects Restricted Detail

10621170000000 Form 40I
E828R7WJ9X(2023-24)

Resource	Description
	
2023-24 Projected Totals
	
Other 9010	Restricted
Local

Total, Restricted Balance

151,432,509.41

151,432,509.41

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 5	Printed: 3/19/2024 2:26 PM

Codes	Codes
Costs)
7100-

Clovis Unified Fresno County

2023-24 Second Interim
Bond Interest and Redemption Fund Expenditures by Object

10621170000000 Form 51I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
A. REVENUES
	
0.00
		
0.00
		
0.00
		
1) LCFF Sources
	8010-8099
		0.00
		0.00
		0.0%
	
2) Federal Revenue
	8100-8299
	0.00

315,000.00

47,628,880.00

47,943,880.00
	0.00

315,000.00

47,628,880.00

47,943,880.00
	0.00

0.00

32,461,664.81

32,461,664.81
	0.00

315,000.00

47,628,880.00

47,943,880.00
	0.00

0.00

0.00
	0.0%

0.0%

0.0%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES

B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect	7299,7400-7499
8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

47,943,880.00

47,943,880.00

50,838,230.86

47,943,880.00
	
0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	47,943,880.00
	47,943,880.00
	50,838,230.86
	47,943,880.00
			
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

0.00

0.00

(18,376,566.05)

0.00
			
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

161,142.22

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
161,142.22
	
0.00
			
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
0.00
	
0.00
	
(18,215,423.83)
	
0.00
			
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Legally Restricted Balance	9740

60,147,466.24

0.00

60,147,466.24

0.00

60,147,466.24

60,147,466.24

60,147,466.24

0.00

60,147,466.24

0.00

60,147,466.24

60,147,466.24

60,147,466.24

0.00

60,147,466.24

0.00

60,147,466.24

60,147,466.24

0.00

0.00

0.0%

0.0%

					0.00
	0.0%

	

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
			
	0.00
	0.00
		0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 1	Printed: 3/19/2024 2:26 PM

Codes	Codes
8629
8662

Clovis Unified Fresno County

2023-24 Second Interim
Bond Interest and Redemption Fund Expenditures by Object

10621170000000 Form 51I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
c) Committed
	
0.00
						
Stabilization Arrangements
	9750
		0.00
		0.00
			
Other Commitments
	9760
	0.00

60,147,466.24
	0.00

60,147,466.24
		0.00

60,147,466.24
			
d) Assigned

Other Assignments	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

0.00
	
0.00
		
0.00
			
	0.00
	0.00
		0.00
			
FEDERAL REVENUE
All Other Federal Revenue	8290

TOTAL, FEDERAL REVENUE
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
OTHER STATE REVENUE
Tax Relief Subventions

Voted Indebtedness Levies

Homeowners' Exemptions	8571

Other Subventions/In-Lieu Taxes	8572

TOTAL, OTHER STATE REVENUE

315,000.00

0.00

315,000.00

315,000.00

0.00

315,000.00

0.00

0.00

0.00

315,000.00

0.00

315,000.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
OTHER LOCAL REVENUE
County and District Taxes

Voted Indebtedness Levies

Secured Roll	8611

Unsecured Roll	8612

Prior Years' Taxes	8613

Supplemental Taxes	8614

Penalties and Interest from Delinquent Non-LCFF Taxes
Interest	8660

Net Increase (Decrease) in the Fair Value of Investments
Other Local Revenue

All Other Local Revenue	8699

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE

46,078,880.00

800,000.00

75,000.00

375,000.00

0.00

300,000.00

0.00

0.00

0.00

47,628,880.00

46,078,880.00

800,000.00

75,000.00

375,000.00

0.00

300,000.00

0.00

0.00

0.00

47,628,880.00

28,108,127.90

0.00

97,420.57

839,885.07

0.00

557,922.84

2,858,308.43

0.00

0.00

32,461,664.81

46,078,880.00

800,000.00

75,000.00

375,000.00

0.00

300,000.00

0.00

0.00

0.00

47,628,880.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
TOTAL, REVENUES
	47,943,880.00
	47,943,880.00
	32,461,664.81
	47,943,880.00
			
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service

Bond Redemptions	7433

Bond Interest and Other Service Charges	7434

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

36,391,927.00

11,551,953.00

0.00

0.00

47,943,880.00

36,391,927.00

11,551,953.00

0.00

0.00

47,943,880.00

32,109,257.60

18,728,973.26

0.00

0.00

50,838,230.86

36,391,927.00

11,551,953.00

0.00

0.00

47,943,880.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%
	
TOTAL, EXPENDITURES
	47,943,880.00
	47,943,880.00
	50,838,230.86
	47,943,880.00
			
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 2	Printed: 3/19/2024 2:26 PM

Codes	Codes
8965
7651

Clovis Unified Fresno County

2023-24 Second Interim
Bond Interest and Redemption Fund Expenditures by Object

10621170000000 Form 51I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
INTERFUND TRANSFERS OUT
To: General Fund	7614

Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
OTHER SOURCES/USES
SOURCES
Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs
All Other Financing Sources	8979

(c) TOTAL, SOURCES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

161,142.22

161,142.22

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses	7699

(d) TOTAL, USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
CONTRIBUTIONS
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
Contributions from Unrestricted Revenues
	8980
							
Contributions from Restricted Revenues
	8990
							
(e) TOTAL, CONTRIBUTIONS
							
TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)
	
0.00
	
0.00
	
161,142.22
	
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 3	Printed: 3/19/2024 2:26 PM

Clovis Unified Fresno County

2023-24 Second Interim
Bond Interest and Redemption Fund Restricted Detail

10621170000000 Form 51I
E828R7WJ9X(2023-24)

Resource	Description
	
2023-24 Projected Totals
	
Total, Restricted Balance
	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Di, Version 3	Page 4	Printed: 3/19/2024 2:26 PM

Codes	Codes
8599
8799
1999
2999
3999
4999
5999
6999
7399
8929
7629
8979
7699
8999

Clovis Unified Fresno County

2023-24 Second Interim Self-Insurance Fund Expenditures by Object

10621170000000 Form 67I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
A. REVENUES

0.00

0.00

0.00

0.00

0.00

0.00

1) LCFF Sources
	8010-8099
		
0.00

0.00
		
0.00

0.00
		
0.0%

0.0%

2) Federal Revenue
	8100-8299
							
3) Other State Revenue	8300-

4) Other Local Revenue	8600-

5) TOTAL, REVENUES
	
0.00

88,470,132.56

88,470,132.56
	
0.00

91,419,021.83

91,419,021.83
	
0.00

48,017,587.83

48,017,587.83
	
0.00

91,419,021.83

91,419,021.83
	
0.00

0.00
	
0.0%

0.0%

B. EXPENSES
1) Certificated Salaries	1000-

2) Classified Salaries	2000-

3) Employee Benefits	3000-

4) Books and Supplies	4000-

5) Services and Other Operating Expenses	5000-

6) Depreciation and Amortization	6000-

7100-7) Other Outgo (excluding Transfers of Indirect	7299, Costs)	7400-
7499

8) Other Outgo - Transfers of Indirect Costs	7300-

9) TOTAL, EXPENSES

0.00

191,433.00

119,860.00

807,735.00

87,638,753.69

0.00

0.00

230,934.36

142,007.00

807,735.00

95,303,321.39

0.00

0.00

123,282.84

69,734.45

407,217.29

54,722,641.45

0.00

0.00

230,934.36

142,007.00

807,735.00

95,303,321.39

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.0%

0.0%
	
	88,757,781.69
	96,483,997.75
	55,322,876.03
	96,483,997.75
			
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES(A5 -B9)

(287,649.13)

(5,064,975.92)

(7,305,288.20)

(5,064,975.92)
			
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-

b) Transfers Out	7600-

2) Other Sources/Uses

a) Sources	8930-

b) Uses	7630-

3) Contributions	8980-

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
			
E. NET INCREASE (DECREASE) IN
NET POSITION (C + D4)
	
(287,649.13)
	
(5,064,975.92)
	
(7,305,288.20)
	
(5,064,975.92)
			
F. NET POSITION
1) Beginning Net Position

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

39,153,987.89

0.00

39,153,987.89

0.00

39,153,987.89

0.00

0.00

0.00

0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ei, Version 4	Page 1	Printed: 3/19/2024 2:26 PM

Codes	Codes
8662
1300
STRS
PERS
3302
3402
3502

Clovis Unified Fresno County

2023-24 Second Interim Self-Insurance Fund Expenditures by Object

10621170000000 Form 67I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Net Position (F1c + F1d)
	39,153,987.89

0.00
	39,153,987.89
		39,153,987.89
			
		0.00

39,153,987.89

34,089,011.97

0.00

0.00

34,089,011.97
		0.00

39,153,987.89

34,089,011.97

0.00

0.00

34,089,011.97
	0.00
	0.0%
	
	39,153,987.89

38,866,338.76

0.00

0.00

38,866,338.76
						
2) Ending Net Position, June 30 (E + F1e)
								
Components of Ending Net Position
								
a) Net Investment in Capital Assets	9796

b) Restricted Net Position	9797

c) Unrestricted Net Position	9790
							
OTHER STATE REVENUE
STRS On-Behalf Pension Contributions	7690	8590

All Other State Revenue	All Other	8590

TOTAL, OTHER STATE REVENUE
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
OTHER LOCAL REVENUE
Sales

Sale of Equipment/Supplies	8631

Interest	8660

Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts

In-District Premiums/Contributions	8674

All Other Fees and Contracts	8689

Other Local Revenue

All Other Local Revenue	8699

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES

0.00

230,000.00

0.00

4,293,604.00

0.00

83,946,528.56

0.00

88,470,132.56

88,470,132.56

0.00

418,000.00

0.00

4,848,544.00

0.00

86,152,477.83

0.00

91,419,021.83

91,419,021.83

0.00

241,202.27

3,036,305.59

2,429,009.24

0.00

42,311,070.73

0.00

48,017,587.83

48,017,587.83

0.00

418,000.00

0.00

4,848,544.00

0.00

86,152,477.83

0.00

91,419,021.83

91,419,021.83

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

CERTIFICATED SALARIES
Certificated Pupil Support Salaries	1200

Certificated Supervisors' and Administrators' Salaries
TOTAL, CERTIFICATED SALARIES
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
CLASSIFIED SALARIES
Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries	2300

Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
0.00

72,166.00

119,267.00

0.00

191,433.00
	
0.00

76,134.20

154,800.16

0.00

230,934.36
	
0.00

42,288.66

80,994.18

0.00

123,282.84
	
0.00

76,134.20

154,800.16

0.00

230,934.36
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%
	
EMPLOYEE BENEFITS
3101-3102
3201-3202
OASDI/Medicare/Alternative	3301-

Health and Welfare Benefits	3401-

Unemployment Insurance	3501-

0.00

51,075.00

14,645.00

44,279.00

96.00

0.00

61,613.48

17,666.08

51,026.41

115.67

0.00

32,891.81

9,081.97

21,688.25

59.80

0.00

61,613.48

17,666.08

51,026.41

115.67

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ei, Version 4	Page 2	Printed: 3/19/2024 2:26 PM

Codes	Codes
3602
3702
3752
3902
5450
5600
5800
8965

Clovis Unified Fresno County

2023-24 Second Interim Self-Insurance Fund Expenditures by Object

10621170000000 Form 67I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
Workers' Compensation	3601-

OPEB, Allocated	3701-

OPEB, Active Employees	3751-

Other Employee Benefits	3901-

TOTAL, EMPLOYEE BENEFITS
	
2,298.00

6,701.00

0.00

766.00

119,860.00
	
2,771.17

7,890.80

0.00

923.39

142,007.00
	
1,479.40

4,040.09

0.00

493.13

69,734.45
	
2,771.17

7,890.80

0.00

923.39

142,007.00
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%
	
BOOKS AND SUPPLIES
Books and Other Reference Materials	4200

Materials and Supplies	4300

Noncapitalized Equipment	4400

TOTAL, BOOKS AND SUPPLIES
	
0.00

807,735.00

0.00

807,735.00
	
0.00

807,735.00

0.00

807,735.00
	
0.00

407,217.29

0.00

407,217.29
	
0.00

807,735.00

0.00

807,735.00
	
0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%
	
SERVICES AND OTHER OPERATING EXPENSES
Subagreements for Services	5100

Travel and Conferences	5200

Dues and Memberships	5300

Insurance	5400-

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and Operating Expenditures
Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENSES
	
0.00

0.00

0.00

1,159,883.00

0.00

0.00

1,000.00

86,476,470.69

1,400.00

87,638,753.69
	
0.00

0.00

0.00

1,213,883.00

0.00

0.00

1,000.00

94,087,038.39

1,400.00

95,303,321.39
	
0.00

0.00

0.00

1,095,331.27

0.00

0.00

0.00

53,627,310.18

0.00

54,722,641.45
	
0.00

0.00

0.00

1,213,883.00

0.00

0.00

1,000.00

94,087,038.39

1,400.00

95,303,321.39
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
DEPRECIATION AND AMORTIZATION
Depreciation Expense	6900

Amortization Expense-Lease Assets	6910

Amortization Expense-Subscription Assets	6920

TOTAL, DEPRECIATION AND AMORTIZATION
	
0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%
	
TOTAL, EXPENSES
	88,757,781.69
	96,483,997.75
	55,322,876.03
	96,483,997.75
			
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.00

0.00

0.00

0.00

0.00

0.00
				
		0.00

0.00

0.00

0.00

0.00

0.00
					
	0.00

0.00

0.00

0.00

0.00
						
INTERFUND TRANSFERS OUT
								
Other Authorized Interfund Transfers Out
	7619
							
(b) TOTAL, INTERFUND TRANSFERS OUT

OTHER SOURCES/USES
SOURCES
Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs
(c) TOTAL, SOURCES

USES

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ei, Version 4	Page 3	Printed: 3/19/2024 2:26 PM

Codes	Codes

Clovis Unified Fresno County

2023-24 Second Interim Self-Insurance Fund Expenditures by Object

10621170000000 Form 67I
E828R7WJ9X(2023-24)

Description	Resource     Object
	
Original Budget (A)
	
Board Approved Operating Budget (B)
	
Actuals To Date
(C)
	
Projected Year Totals (D)
	
Difference (Col B & D)
(E)
	
% Diff Column B & D (F)
	
Transfers of Funds from Lapsed/Reorganized LEAs	7651

(d) TOTAL, USES

CONTRIBUTIONS
	0.00

0.00
	0.00

0.00
	0.00

0.00
	0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
Contributions from Unrestricted Revenues
	8980
							
Contributions from Restricted Revenues
	8990
							
(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)

0.00
	
0.00
	
0.00
	
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ei, Version 4	Page 4	Printed: 3/19/2024 2:26 PM

Clovis Unified Fresno County

2023-24 Second Interim Self-Insurance Fund Restricted Detail

10621170000000 Form 67I
E828R7WJ9X(2023-24)

Resource	Description
	
2023-24 Projected Totals
	
Total, Restricted Net Position
	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: Fund-Ei, Version 4	Page 5	Printed: 3/19/2024 2:26 PM

Clovis Unified

Fresno County

2023-24 Second Interim

AVERAGE DAILY ATTENDANCE

10 62117 0000000 Form AI
E828R7WJ9X(2023-24)

Description
	
ESTIMATED FUNDED ADA Original Budget
(A)
	
ESTIMATED FUNDED ADA
Board Approved Operating Budget (B)
	
ESTIMATED P-2 REPORT ADA Projected Year Totals (C)
	
ESTIMATED FUNDED ADA Projected Year Totals (D)

DIFFERENCE (Col. D - B) (E)

PERCENTAGE DIFFERENCE (Col. E / B)
(F)
	
A. DISTRICT
	
1. Total District Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA)
2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above)
3. Total Basic Aid Open Enrollment Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above)
4. Total, District Regular ADA
(Sum of Lines A1 through A3)

5. District Funded County Program ADA
a. County Community Schools

b. Special Education-Special Day Class

c. Special Education-NPS/LCI

d. Special Education Extended Year

e. Other County Operated Programs:

Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. County School Tuition Fund

(Out of State Tuition) [EC 2000 and 46380]

g. Total, District Funded County Program ADA
(Sum of Lines A5a through A5f)

6. TOTAL DISTRICT ADA
(Sum of Line A4 and Line A5g)

7. Adults in Correctional Facilities

8. Charter School ADA

40,388.56

40,477.48

40,134.44

40,477.48

0.00

0.0%

0.00

0.00

40,388.56
	
40,477.48
	
40,134.44
	
40,477.48
	
0.00
	
0.0%

					0.00
		
					0.00
		
					0.00
		
					0.00

0.00

0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

40,388.56
	
40,477.48
	
40,134.44
	
40,477.48
	
0.00
	
0.0%
	
					0.00

(Enter Charter School ADA using
Tab C. Charter School ADA)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: AI, Version 3	Page 1	Printed: 3/19/2024 2:27 PM

Clovis Unified

Fresno County

2023-24 Second Interim

AVERAGE DAILY ATTENDANCE

10 62117 0000000 Form AI
E828R7WJ9X(2023-24)

Description
	
ESTIMATED FUNDED ADA Original Budget
(A)
	
ESTIMATED FUNDED ADA
Board Approved Operating Budget (B)
	
ESTIMATED P-2 REPORT ADA Projected Year Totals (C)
	
ESTIMATED FUNDED ADA Projected Year Totals (D)

DIFFERENCE (Col. D - B) (E)

PERCENTAGE DIFFERENCE (Col. E / B)
(F)
	
B. COUNTY OFFICE OF EDUCATION
	
1. County Program Alternative Education Grant ADA
a. County Group Home and Institution Pupils

b. Juvenile Halls, Homes, and Camps

c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, County Program Alternative Education
ADA (Sum of Lines B1a through B1c)

2. District Funded County Program ADA
a. County Community Schools

b. Special Education-Special Day Class

c. Special Education-NPS/LCI

d. Special Education Extended Year

e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. County School Tuition Fund

(Out of State Tuition) [EC 2000 and 46380]

g. Total, District Funded County Program ADA
(Sum of Lines B2a through B2f)

3. TOTAL COUNTY OFFICE ADA
(Sum of Lines B1d and B2g)

4. Adults in Correctional Facilities

5. County Operations Grant ADA

6. Charter School ADA
		
					0.00
		
					0.00

0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

					0.00
		
					0.00
		
					0.00
		
					0.00

0.00

0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
					0.00
		
					0.00

(Enter Charter School ADA using
Tab C. Charter School ADA)

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: AI, Version 3	Page 2	Printed: 3/19/2024 2:27 PM

Clovis Unified

Fresno County

2023-24 Second Interim

AVERAGE DAILY ATTENDANCE

10 62117 0000000 Form AI
E828R7WJ9X(2023-24)

Description
	
ESTIMATED FUNDED ADA Original Budget
(A)
	
ESTIMATED FUNDED ADA
Board Approved Operating Budget (B)
	
ESTIMATED P-2 REPORT ADA Projected Year Totals (C)
	
ESTIMATED FUNDED ADA Projected Year Totals (D)

DIFFERENCE (Col. D - B) (E)

PERCENTAGE DIFFERENCE (Col. E / B)
(F)
	
C. CHARTER SCHOOL ADA
Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools.

Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA.
	
FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01.
	
1. Total Charter School Regular ADA

2. Charter School County Program Alternative
Education ADA
a. County Group Home and Institution Pupils

b. Juvenile Halls, Homes, and Camps

c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, Charter School County Program
Alternative Education ADA
(Sum of Lines C2a through C2c)

3. Charter School Funded County Program ADA
a. County Community Schools

b. Special Education-Special Day Class

c. Special Education-NPS/LCI

d. Special Education Extended Year

e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. Total, Charter School Funded County
Program ADA
(Sum of Lines C3a through C3e)

4. TOTAL CHARTER SCHOOL ADA
(Sum of Lines C1, C2d, and C3f)
	840.00
				0.00

					0.00
		
					0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

					0.00
		
					0.00
		
					0.00
		
					0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

840.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62.
	
5. Total Charter School Regular ADA

6. Charter School County Program Alternative
Education ADA
a. County Group Home and Institution Pupils

b. Juvenile Halls, Homes, and Camps

c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, Charter School County Program
Alternative Education ADA
(Sum of Lines C6a through C6c)

7. Charter School Funded County Program ADA
a. County Community Schools

b. Special Education-Special Day Class

c. Special Education-NPS/LCI

d. Special Education Extended Year

e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. Total, Charter School Funded County
					0.00

					0.00
		
					0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

					0.00
		
					0.00
		
					0.00
		
					0.00

0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: AI, Version 3	Page 3	Printed: 3/19/2024 2:27 PM

Clovis Unified

Fresno County

2023-24 Second Interim

AVERAGE DAILY ATTENDANCE

10 62117 0000000 Form AI
E828R7WJ9X(2023-24)

Description
	
ESTIMATED FUNDED ADA Original Budget
(A)
	
ESTIMATED FUNDED ADA
Board Approved Operating Budget (B)
	
ESTIMATED P-2 REPORT ADA Projected Year Totals (C)
	
ESTIMATED FUNDED ADA Projected Year Totals (D)

DIFFERENCE (Col. D - B) (E)

PERCENTAGE DIFFERENCE (Col. E / B)
(F)
	
Program ADA
(Sum of Lines C7a through C7e)

8. TOTAL CHARTER SCHOOL ADA
(Sum of Lines C5, C6d, and C7f)
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
9. TOTAL CHARTER SCHOOL ADA
Reported in Fund 01, 09, or 62
(Sum of Lines C4 and C8)

840.00

0.00

0.00

0.00

				0.00
		0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: AI, Version 3	Page 4	Printed: 3/19/2024 2:27 PM

Clovis Unified

Fresno County

Second Interim 2023-24 Budget
Cashflow Worksheet - Budget Year (1)

10 62117 0000000 Form CASH
E828R7WJ9X(2023-24)

Description
	
Object
	
Beginning Balances (Ref. Only)
	
July	August	September	October	November	December	January	February
	
ACTUALS THROUGH THE MONTH OF (Enter Month Name):
				
A. BEGINNING CASH
			282,153,573.60
	263,130,669.07
	227,806,396.14
	257,159,876.23
	232,229,157.52
	218,904,692.53
	276,537,497.03
	272,910,085.06
	
B. RECEIPTS

LCFF/Revenue Limit Sources

Principal Apportionment

Property Taxes

Miscellaneous Funds

Federal Revenue

Other State Revenue

Other Local Revenue

Interfund Transfers In

All Other Financing Sources

TOTAL RECEIPTS

8010-8019
8020-8079
8080-8099
8100-8299
8300-8599
8600-8799
8910-8929
8930-8979

13,634,327.00

13,634,327.00

57,244,255.00

24,541,788.00

24,541,788.00

57,244,256.00

24,541,788.00

18,947,797.00

0.00
	
715,377.42
	
126,356.67
	
105,391.90
	
94,989.31
	
49,925,955.57
	
3,528,769.07
	
73,063.07

0.00
	
(101,332.00)
	
7,681.45
	
0.00
	
(22,901.00)
	
0.00
	
0.00
	
(241,893.34)

1,823,854.00
	
12,710.77
	
281,701.73
	
1,795,748.65
	
5,152,465.47
	
(4,668,335.40)
	
7,104.33
	
4,587,452.61

4,597,516.33
	
2,457,991.00
	
7,698,214.69
	
4,350,997.46
	
6,574,129.12
	
4,424,609.43
	
7,042,013.51
	
6,124,178.89

13,248,151.69
	
857,085.02
	
3,410,860.84
	
1,067,350.00
	
1,093,906.72
	
3,032,343.08
	
707,618.97

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

			33,303,849.02
	17,576,159.21
	68,769,070.38
	31,861,276.01
	37,434,377.62
	109,958,828.68
	35,827,293.88
	29,490,598.23
	
C. DISBURSEMENTS

Certificated Salaries

Classified Salaries

Employee Benefits

Books and Supplies

Services

Capital Outlay

Other Outgo

1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7499

2,772,982.36

4,111,324.76

23,864,413.82

25,104,291.18

26,897,440.63

24,679,124.17

24,427,048.79

26,540,006.83

4,053,173.80
	
5,197,136.24
	
9,043,239.05
	
9,223,170.74
	
10,351,644.91
	
9,246,297.62
	
9,124,672.20
	
10,287,684.77

2,434,510.31
	
3,147,790.78
	
13,594,145.91
	
14,842,914.82
	
15,526,517.06
	
15,149,398.51
	
15,143,935.97
	
15,583,024.72

2,158,108.74
	
3,947,560.48
	
4,128,145.14
	
4,156,119.75
	
2,411,095.55
	
1,485,390.21
	
1,744,602.16
	
3,586,834.95

2,364,506.50
	
8,399,804.50
	
3,048,209.55
	
3,605,436.70
	
3,449,345.89
	
2,718,242.23
	
4,401,273.14
	
3,697,131.32

99,410.32
	
1,874,233.49
	
1,241,901.34
	
1,559,971.02
	
626,613.16
	
184,756.63
	
822,784.55
	
476,621.43

551,724.94
	
133,726.58
	
91,330.54
	
(162,142.80)
	
121,229.55
	
108,847.08
	
(158,075.80)
	
126,532.55

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CASH, Version 6	Page 1	Printed: 3/19/2024 2:27 PM

Clovis Unified

Fresno County

Second Interim 2023-24 Budget
Cashflow Worksheet - Budget Year (1)

10 62117 0000000 Form CASH
E828R7WJ9X(2023-24)

Description
	
Object
	
Beginning Balances (Ref. Only)
	
July	August	September	October	November	December	January	February

Interfund Transfers Out

All Other Financing Uses
	7600-7629
		
0.00
	
0.00
	
2,800,000.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
	7630-7699
										
TOTAL DISBURSEMENTS
			14,434,416.97
	26,811,576.83
	57,811,385.35
	58,329,761.41
	59,383,886.75
	53,572,056.45
	55,506,241.01
	60,297,836.57
	
D. BALANCE SHEET ITEMS

Assets and Deferred Outflows

Cash Not In Treasury

Accounts Receivable

Due From Other Funds

Stores

Prepaid Expenditures

Other Current Assets

Lease Receivable

Deferred Outflows of Resources

SUBTOTAL

Liabilities and Deferred Inflows

Accounts Payable

Due To Other Funds

Current Loans

Unearned Revenues

Deferred Inflows of Resources

SUBTOTAL

Nonoperating

Suspense Clearing

TOTAL BALANCE SHEET ITEMS

E. NET INCREASE/DECREASE (B - C + D)

F. ENDING CASH (A + E)

9111-9199
9200-9299
9310

9320

9330

9340

9380

9490

9500-9599
9610

9640

9650

9690

9910

(18,115,955.22)

5,915,577.40

(399,672.80)

(1,951,239.51)

3,449,957.05

(35,168.83)

210,651.15

51,216.44

3,386,800.87
	
580,644.19
	
751,670.25
	
14,743,285.98
	
(303,598.44)
	
4,965,050.40
	
717,598.00
	
1,139,923.92
	
			2,918,426.14
	(16,760,384.62)
	16,885,167.35
	(7,835,000.32)
	4,956,232.96
	(5,588,723.82)
	6,779,609.71
	(12,785,906.17)
	
			200,443.13
	(84,819.82)
	(300,748.43)
	46,448.78
	(133,452.53)
	53,873.61
	44,877.98
	78,091.75
	
			0.00
	81,858.20
					0.00
	0.00

											
											
		0.00
	(11,610,285.08)
	(10,267,124.65)
	16,936,416.37
	7,165,385.59
	4,570,398.43
	(2,521,039.32)
	10,992,042.74
	(11,603,059.33)

24,031,789.17

15,821,730.66

(3,474,748.73)

2,954,001.08

(4,054,645.71)

(3,767,071.59)

(5,091,120.22)

(3,902,280.82)
	
			100,000.00
		1,879,002.00
				0.00

			2,150,262.33
		136,368.04
	2,673,617.82
		0.00
	31,627.80

		0.00
	26,282,051.50
	15,821,730.66
	(1,459,378.69)
	5,627,618.90
	(4,054,645.71)
	(3,767,071.59)
	(5,059,492.42)
	(3,902,280.82)

		0.00
	(37,892,336.58)
	(26,088,855.31)
	18,395,795.06
	1,537,766.69
	8,625,044.14
	1,246,032.27
	16,051,535.16
	(7,700,778.51)
	
			(19,022,904.53)
	(35,324,272.93)
	29,353,480.09
	(24,930,718.71)
	(13,324,464.99)
	57,632,804.50
	(3,627,411.97)
	(38,508,016.85)
	
			263,130,669.07
	227,806,396.14
	257,159,876.23
	232,229,157.52
	218,904,692.53
	276,537,497.03
	272,910,085.06
	234,402,068.21
	
G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CASH, Version 6	Page 2	Printed: 3/19/2024 2:27 PM

Clovis Unified

Fresno County

Second Interim 2023-24 Budget
Cashflow Worksheet - Budget Year (1)

10 62117 0000000 Form CASH
E828R7WJ9X(2023-24)

Description
	
Object
	
March	April	May	June
	
Accruals
	
Adjustments
	
TOTAL
	
BUDGET
	
ACTUALS THROUGH THE MONTH OF (Enter Month Name):
							
A. BEGINNING CASH
		234,402,068.21
	231,744,131.57
	257,328,076.29
	230,804,600.73
					
B. RECEIPTS

LCFF/Revenue Limit Sources

Principal Apportionment

Property Taxes

Miscellaneous Funds

Federal Revenue

Other State Revenue

Other Local Revenue

Interfund Transfers In

All Other Financing Sources

TOTAL RECEIPTS

8010-8019
8020-8079
8080-8099
8100-8299
8300-8599
8600-8799
8910-8929
8930-8979

30,605,182.20

24,484,145.76

19,587,316.61

78,349,266.00

0.00

387,356,236.57

387,356,236.96

4,541,435.64
	
44,278,997.49
	
0.00
	
10,145,554.00
			
113,535,890.14
	
113,535,891.02

(66,857.33)
	
0.00
	
(120,343.19)
	
(2,128,647.00)
			
(2,674,292.41)
	
(2,674,293.00)

6,411,376.37
	
6,411,376.37
	
6,411,376.37
	
31,659,212.73
			
59,886,044.00
	
59,886,044.34

502,390.47
	
11,052,590.34
	
5,023,904.70
	
40,629,558.00
			
100,478,093.94
	
100,478,093.67

23,417,316.32
	
23,417,316.32

0.00
	
0.00
	
0.00
	
780,431.32
			
780,431.32
	
780,431.32

0.00
	
0.00
	
		41,993,527.35
	86,227,109.96
	30,902,254.49
	159,435,375.05
	0.00
	0.00
	682,779,719.88
	682,779,720.63
	
C. DISBURSEMENTS

Certificated Salaries

Classified Salaries

Employee Benefits

Books and Supplies

Services

Capital Outlay

Other Outgo

Interfund Transfers Out

All Other Financing Uses

1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7499
7600-7629
7630-7699

29,258,193.69

23,938,522.11

26,598,357.90

27,791,872.76

0.00

265,983,579.00

265,983,579.01

9,918,686.25
	
9,918,686.25
	
11,020,762.50
	
12,822,470.67
			
110,207,625.00
	
110,207,625.29

14,840,042.96
	
14,840,042.96
	
14,840,042.96
	
45,558,170.04
			
185,500,537.00
	
185,500,537.23

2,964,811.45
	
3,706,014.31
	
3,706,014.31
	
30,457,725.77
			
64,452,422.82
	
64,452,422.83

4,737,495.29
	
4,145,308.38
	
4,737,495.29
	
6,190,265.22
			
51,494,514.01
	
51,494,514.03

1,657,493.40
	
368,331.87
	
(184,165.93)
	
7,286,477.73
			
16,014,429.01
	
16,014,428.89

(704,858.32)
	
48,610.92
	
947,912.91
	
1,325,707.78
			
2,430,545.93
	
2,430,545.93

3,199,146.56
	
0.00
	
0.00
	
13,995,519.44
			
19,994,666.00
	
19,994,666.00

0.00
	
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CASH, Version 6	Page 3	Printed: 3/19/2024 2:27 PM

Clovis Unified

Fresno County

Second Interim 2023-24 Budget
Cashflow Worksheet - Budget Year (1)

10 62117 0000000 Form CASH
E828R7WJ9X(2023-24)

Description
	
Object
	
March	April	May	June
	
Accruals
	
Adjustments
	
TOTAL
	
BUDGET
	
TOTAL DISBURSEMENTS
		65,871,011.28
	56,965,516.80
	61,666,419.94
	145,428,209.41
	0.00
	0.00
	716,078,318.77
	716,078,319.21
	
D. BALANCE SHEET ITEMS

Assets and Deferred Outflows

Cash Not In Treasury

Accounts Receivable

Due From Other Funds

Stores

Prepaid Expenditures

Other Current Assets

Lease Receivable

9111-9199
9200-9299
9310

9320

9330

9340

(952,234.60)

(251,252.26)

1,233,445.75

26,378.16

(10,818,297.27)

		
2,789,514.83
	
1,873,296.06
	
(9,980.67)
	
17,276,562.72
			
47,910,768.11
		
		13,569,152.52
	(6,997,580.62)
	199,703.04
	962,845.42
			(3,696,458.41)
		
		65,600.00
	59,971.54
	26,910.97
	135,523.03
			192,720.01
		
					(190,000.00)
			(108,141.80)
		
								0.00
		
	9380

9490

9500-9599
9610

9640

9650

9690

9910
							0.00
		
Deferred Outflows of Resources

SUBTOTAL

Liabilities and Deferred Inflows

Accounts Payable

Due To Other Funds

Current Loans

Unearned Revenues

Deferred Inflows of Resources

SUBTOTAL

Nonoperating

Suspense Clearing

TOTAL BALANCE SHEET ITEMS

E. NET INCREASE/DECREASE (B - C + D)

F. ENDING CASH (A + E)
								0.00
		
		15,472,032.75
	(5,315,565.28)
	1,450,079.09
	18,211,309.33
	0.00
	0.00
	33,480,590.64

(2,020,400.33)

(2,637,553.93)

(2,790,610.80)

(8,245,703.95)

6,823,384.83
		
					(1,336,866.29)
			642,135.71
		
								0.00
		
		(3,727,114.21)
	999,637.09
		(6,625,032.99)
			(4,360,634.12)
		
								0.00
		
		(5,747,514.54)
	(1,637,916.84)
	(2,790,610.80)
	(16,207,603.23)
	0.00
	0.00
	3,104,886.42

0.00
		
		21,219,547.29
	(3,677,648.44)
	4,240,689.89
	34,418,912.56
	0.00
	0.00
	30,375,704.22
		
		(2,657,936.64)
	25,583,944.72
	(26,523,475.56)
	48,426,078.20
	0.00
	0.00
	(2,922,894.67)
	(33,298,598.58)
	
		231,744,131.57
	257,328,076.29
	230,804,600.73
	279,230,678.93
					
G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS
								279,230,678.93

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CASH, Version 6	Page 4	Printed: 3/19/2024 2:27 PM

Clovis Unified

Fresno County

Second Interim 2023-24 Budget
Cashflow Worksheet - Budget Year (2)

10 62117 0000000 Form CASH
E828R7WJ9X(2023-24)

Description
	
Object
	
Beginning Balances (Ref. Only)
	
July	August	September	October	November	December	January	February
	
ACTUALS THROUGH THE MONTH OF (Enter Month Name):
				
A. BEGINNING CASH
			279,230,678.93
	255,843,131.06
	237,912,933.31
	246,060,596.37
	233,463,940.09
	231,905,340.42
	278,983,746.99
	288,590,711.49
	
B. RECEIPTS

LCFF/Revenue Limit Sources

Principal Apportionment

Property Taxes

Miscellaneous Funds

Federal Revenue

Other State Revenue

Other Local Revenue

Interfund Transfers In

All Other Financing Sources

TOTAL RECEIPTS

8010-8019
8020-8079
8080-8099
8100-8299
8300-8599
8600-8799
8910-8929
8930-8979

19,483,362.87

19,483,362.87

35,070,053.17

35,070,053.17

35,070,053.17

35,070,053.17

35,070,053.17

35,070,053.17

50,253,835.15
	
3,426,397.85

(80,707.45)
		
(26,902.48)
	
0.00
	
(134,512.41)

1,109,401.51
	
2,218,803.02
	
2,319,657.70
			
201,709.37
	
1,916,238.97
	
1,916,238.97

2,429,333.45
	
5,344,533.59
	
4,372,800.21
	
3,886,933.52
	
11,660,800.56
	
13,118,400.63
	
5,830,400.28
	
971,733.38

1,394,859.39
	
1,394,859.39
	
1,394,859.39
	
1,394,859.39
	
1,394,859.39
	
1,394,859.39
	
1,394,859.39
	
1,394,859.39

								
850,000.00
			
			24,416,957.22
	28,360,851.42
	43,157,370.47
	40,324,943.60
	48,125,713.12
	100,754,345.30
	47,637,949.66
	39,352,884.91
	
C. DISBURSEMENTS

Certificated Salaries

Classified Salaries

Employee Benefits

Books and Supplies

Services

Capital Outlay

Other Outgo

Interfund Transfers Out

1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7499
7600-7629

2,706,192.07

5,412,384.14

24,355,728.63

24,355,728.63

27,061,920.70

24,355,728.63

24,355,728.63

27,061,920.70

4,379,099.82
	
5,473,874.78
	
8,758,199.65
	
8,758,199.65
	
10,947,749.56
	
9,852,974.60
	
8,758,199.65
	
10,947,749.56

3,768,634.87
	
3,768,634.87
	
15,074,539.46
	
15,074,539.46
	
15,074,539.46
	
15,074,539.46
	
15,074,539.46
	
15,074,539.46

765,692.51
	
2,297,077.53
	
3,828,462.54
	
1,531,385.02
	
3,062,770.03
	
1,914,231.27
	
4,977,001.31
	
1,148,538.76

2,533,476.31
	
6,080,343.13
	
5,066,952.61
	
3,546,866.83
	
3,546,866.83
	
3,040,171.57
	
3,546,866.83
	
3,546,866.83

14,452.47
	
57,809.89
	
57,809.89
	
57,809.89
	
57,809.89
	
57,809.89
	
28,904.95
	
115,619.79

401,135.82
	
76,406.82
	
152,813.64
	
76,406.82
	
76,406.82
	
114,610.23
	
76,406.82
	
401,135.82

0.00
	
1,165,670.40
	
0.00
	
1,087,959.04

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CASH, Version 6	Page 5	Printed: 3/19/2024 2:27 PM

Clovis Unified

Fresno County

Second Interim 2023-24 Budget
Cashflow Worksheet - Budget Year (2)

10 62117 0000000 Form CASH
E828R7WJ9X(2023-24)

Description
	
Object
	
Beginning Balances (Ref. Only)
	
July	August	September	October	November	December	January	February

All Other Financing Uses

TOTAL DISBURSEMENTS
	7630-7699
										
			14,568,683.87
	24,332,201.56
	57,294,506.42
	54,488,895.34
	59,828,063.29
	54,410,065.65
	56,817,647.65
	58,296,370.92
	
D. BALANCE SHEET ITEMS

Assets and Deferred Outflows

Cash Not In Treasury

Accounts Receivable

Due From Other Funds

Stores

Prepaid Expenditures

Other Current Assets

Lease Receivable

Deferred Outflows of Resources

SUBTOTAL

Liabilities and Deferred Inflows

Accounts Payable

Due To Other Funds

Current Loans

Unearned Revenues

Deferred Inflows of Resources

SUBTOTAL

Nonoperating

Suspense Clearing

TOTAL BALANCE SHEET ITEMS

9111-9199
9200-9299
9310

9320

9330

9340

9380

9490

9500-9599
9610

9640

9650

9690

9910

(7,140,565.11)

1,430,050.59

695,020.23

(1,653,562.63)

2,148,756.75

(26,123.56)

(158,426.81)

(455,393.43)

1,639,275.23
	
917,594.08
	
1,657,173.42
	
8,515,344.95
	
1,424,274.93
	
2,034,120.10
	
13,350,342.41
	
646,840.33
	
			(4,669,343.29)
	(9,606,274.61)
	18,826,914.61
	(6,352,258.16)
	4,400,849.80
	(1,925,023.76)
	313,865.19
	(16,891,773.22)
	
			203,060.35
	(31,352.71)
	(112,080.42)
	13,327.20
	55,455.37
	59,462.91
	(13,532.26)
	75,314.30
	
			0.00
	27,286.07
					(54,572.13)
	0.00

											
											
		0.00
	(9,967,572.82)
	(7,262,696.58)
	20,213,580.80
	1,721,020.56
	6,575,600.33
	(1,485,003.38)
	15,744,859.96
	(16,195,742.15)

21,990,817.32

14,362,863.87

(3,333,252.74)

(1,750,881.85)

(3,568,150.17)

(3,370,353.21)

(3,871,859.48)

(3,554,617.78)
	
			560,676.97
	0.00
	857,910.86
				819,514.35

			716,754.11
	333,287.16
	404,123.67
	1,904,606.95
	0.00
	1,151,222.91
	10,542.60

		0.00
	23,268,248.40
	14,696,151.03
	(2,071,218.21)
	153,725.10
	(3,568,150.17)
	(2,219,130.30)
	(3,041,802.53)
	(3,554,617.78)

		0.00
	(33,235,821.22)
	(21,958,847.61)
	22,284,799.01
	1,567,295.46
	10,143,750.50
	734,126.92
	18,786,662.49
	(12,641,124.37)
	
E. NET INCREASE/DECREASE (B - C + D)
			(23,387,547.87)
	(17,930,197.75)
	8,147,663.06
	(12,596,656.28)
	(1,558,599.67)
	47,078,406.57
	9,606,964.50
	(31,584,610.38)
	
F. ENDING CASH (A + E)
			255,843,131.06
	237,912,933.31
	246,060,596.37
	233,463,940.09
	231,905,340.42
	278,983,746.99
	288,590,711.49
	257,006,101.11
	
G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CASH, Version 6	Page 6	Printed: 3/19/2024 2:27 PM

Clovis Unified

Fresno County

Second Interim 2023-24 Budget
Cashflow Worksheet - Budget Year (2)

10 62117 0000000 Form CASH
E828R7WJ9X(2023-24)

Description
	
Object
	
March	April	May	June
	
Accruals
	
Adjustments
	
TOTAL
	
BUDGET
	
ACTUALS THROUGH THE MONTH OF (Enter Month Name):
							
A. BEGINNING CASH
		257,006,101.11
	251,701,890.56
	274,326,267.14
	243,977,871.75
					
B. RECEIPTS

LCFF/Revenue Limit Sources

Principal Apportionment

Property Taxes

Miscellaneous Funds

Federal Revenue

Other State Revenue

Other Local Revenue

Interfund Transfers In

All Other Financing Sources

TOTAL RECEIPTS

8010-8019
8020-8079
8080-8099
8100-8299
8300-8599
8600-8799
8910-8929
8930-8979

28,056,042.54

22,444,834.03

17,955,867.23

71,823,468.90

389,667,257.46

389,667,257.49

4,568,530.47
	
44,543,172.07
		
11,421,326.17
			
114,213,261.71
	
114,213,261.71

(67,256.20)
		
(121,061.17)
	
(2,259,808.49)
			
(2,690,248.20)
	
(2,690,248.20)

806,837.46
	
2,117,948.32
	
705,982.78
	
6,858,118.42
			
20,170,936.52
	
20,170,937.00

485,866.69
	
10,689,067.18
	
4,858,666.90
	
33,524,801.61
			
97,173,338.00
	
97,173,338.00

1,394,859.39
	
1,394,859.39
	
1,394,859.39
	
2,092,288.00
			
17,435,741.29
	
17,435,742.00

330,000.00
			
330,000.00
	
330,000.00

850,000.00
			
1,700,000.00
	
1,700,000.00
	
		35,244,880.35
	81,189,880.99
	24,794,315.13
	124,640,194.61
	0.00
	0.00
	638,000,286.78
	638,000,288.00
	
C. DISBURSEMENTS

Certificated Salaries

Classified Salaries

Employee Benefits

Books and Supplies

Services

Capital Outlay

Other Outgo

Interfund Transfers Out

All Other Financing Uses

1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7499
7600-7629
7630-7699

29,768,112.77

24,355,728.63

27,061,920.70

29,768,112.77

270,619,207.00

270,619,207.00

9,852,974.60
	
9,852,974.60
	
10,947,749.56
	
10,947,749.56
			
109,477,495.59
	
109,477,496.00

15,074,539.46
	
15,074,539.46
	
15,074,539.46
	
45,223,618.39
			
188,431,743.27
	
188,431,743.00

1,531,385.02
	
1,914,231.27
	
1,914,231.27
	
8,405,972.10
			
33,290,978.63
	
33,290,978.00

4,053,562.09
	
3,546,866.83
	
4,053,562.09
	
1,498,055.55
			
44,060,457.50
	
44,060,457.00

130,072.26
	
28,904.95
	
216,787.10
	
432,945.83
			
1,256,736.80
	
1,256,737.00

114,610.23
	
114,610.23
	
114,610.23
	
191,017.06
			
1,910,170.54
	
1,910,171.00

1,243,381.76
		
0.00
	
4,274,124.80
			
7,771,136.00
	
7,771,136.00

0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CASH, Version 6	Page 7	Printed: 3/19/2024 2:27 PM

Clovis Unified

Fresno County

Second Interim 2023-24 Budget
Cashflow Worksheet - Budget Year (2)

10 62117 0000000 Form CASH
E828R7WJ9X(2023-24)

Description
	
Object
	
March	April	May	June
	
Accruals
	
Adjustments
	
TOTAL
	
BUDGET
	
TOTAL DISBURSEMENTS
		61,768,638.19
	54,887,855.97
	59,383,400.41
	100,741,596.06
	0.00
	0.00
	656,817,925.33
	656,817,925.00
	
D. BALANCE SHEET ITEMS

Assets and Deferred Outflows

Cash Not In Treasury

Accounts Receivable

Due From Other Funds

Stores

Prepaid Expenditures

Other Current Assets

Lease Receivable

9111-9199
9200-9299
9310

9320

9330

9340

(952,234.60)

(251,252.26)

1,233,445.75

26,378.16

(5,103,906.92)

		
2,789,514.83
	
1,873,296.06
	
(9,980.67)
	
17,276,562.72
			
52,114,358.39
		
		13,569,152.52
	(6,997,580.62)
	199,703.04
	962,845.42
			(8,168,923.08)
		
		65,600.00
	59,971.54
	26,910.97
	135,523.03
			537,660.28
		
					(190,000.00)
			(217,286.06)
		
								0.00
		
	9380

9490

9500-9599
9610

9640

9650

9690

9910
							0.00
		
Deferred Outflows of Resources

SUBTOTAL

Liabilities and Deferred Inflows

Accounts Payable

Due To Other Funds

Current Loans

Unearned Revenues

Deferred Inflows of Resources

SUBTOTAL

Nonoperating

Suspense Clearing

TOTAL BALANCE SHEET ITEMS

E. NET INCREASE/DECREASE (B - C + D)
								0.00
		
		15,472,032.75
	(5,315,565.28)
	1,450,079.09
	18,211,309.33
	0.00
	0.00
	39,161,902.61

(2,020,400.33)

(2,637,553.93)

(2,790,610.80)

(8,245,703.95)

1,210,296.95
		
					(1,336,866.29)
			901,235.89
		
								0.00
		
		(3,727,114.21)
	999,637.09
		(6,625,032.99)
			(4,831,972.71)
		
								0.00
		
		(5,747,514.54)
	(1,637,916.84)
	(2,790,610.80)
	(16,207,603.23)
	0.00
	0.00
	(2,720,439.87)

0.00
		
		21,219,547.29
	(3,677,648.44)
	4,240,689.89
	34,418,912.56
	0.00
	0.00
	41,882,342.48
		
		(5,304,210.55)
	22,624,376.58
	(30,348,395.39)
	58,317,511.11
	0.00
	0.00
	23,064,703.93
	(18,817,637.00)
	
F. ENDING CASH (A + E)
		251,701,890.56
	274,326,267.14
	243,977,871.75
	302,295,382.86
					
G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS
								302,295,382.86

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: CASH, Version 6	Page 8	Printed: 3/19/2024 2:27 PM

Clovis Unified

Fresno County

Second Interim

2023-24 Projected Year Totals

Every Student Succeeds Act Maintenance of Effort

Expenditures

10 62117 0000000 Form ESMOE
E828R7WJ9X(2023-24)

Section I -Expenditures
	Funds 01, 09, and 62
	
2023-24 Expenditures

Goals
	
Functions
	
Objects
		
A. Total state, federal, and local expenditures (all resources)
B. Less all federal expenditures not allowed for MOE (Resources 3000-5999, except 3385)
C. Less state and local expenditures not allowed for MOE: (All resources, except federal as identified in Line B)
1. Community Services

2. Capital Outlay

3. Debt Service

4. Other Transfers Out
5. Interfund Transfers Out

6. All Other Financing Uses
7. Nonagency
8. Tuition (Revenue, in lieu of expenditures, to approximate costs of services for which tuition is received)

All

All
	
1000-7999

725,890,929.64

All

All

1000-7999

59,899,982.12

All

5000-5999

1000-7999

157,645.89

All except 7100-7199

All except 5000-5999
	6000-6999 except 6600, 6910

8,428,108.70

All

9100
	5400-5450, 5800, 7430-7439

2,405,378.89

All
	
9200
	
7200-7299

1,624,408.00

All
	
9300
	
7600-7629

19,994,666.00

All
	9100
	7699

0.00

9200
	
7651

7100-7199
	
All except 5000-5999, 9000-9999
	1000-7999
	
266,628.26

All

All

8710

0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: ESMOE, Version 6	Page 1	Printed: 3/19/2024 2:28 PM

Clovis Unified

Fresno County

Second Interim

2023-24 Projected Year Totals

Every Student Succeeds Act Maintenance of Effort

Expenditures

10 62117 0000000 Form ESMOE
E828R7WJ9X(2023-24)

9. Supplemental expenditures made as a result of a Presidentially declared disaster
10. Total state and local expenditures not allowed for MOE calculation (Sum lines C1 through C9)

Manually entered. Must not include expenditures in lines B, C1-C8, D1, or D2.

0.00

32,876,835.74

D. Plus additional MOE expenditures:

1. Expenditures to cover deficits for food services (Funds 13 and 61) (If negative, then zero)
2. Expenditures to cover deficits for student body activities
E. Total expenditures subject to MOE (Line A minus lines B and C10, plus lines D1 and D2)

All

All
	1000-7143, 7300-7439

minus 8000-8699

0.00

Manually entered. Must not include expenditures in lines A or D1.

0.00

633,114,111.78

Section II -Expenditures Per ADA
		2023-24 Annual ADA/Exps. Per ADA
	
A. Average Daily Attendance (Form AI, Column C, sum of lines A6 and C9)*
B. Expenditures per ADA (Line I.E divided by Line II.A)

40,134.44

15,774.83
	
Section III -MOE Calculation (For data collection only. Final determination will be done by CDE)

Total

Per ADA

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: ESMOE, Version 6	Page 2	Printed: 3/19/2024 2:28 PM

Clovis Unified

Fresno County

Second Interim

2023-24 Projected Year Totals

Every Student Succeeds Act Maintenance of Effort

Expenditures

10 62117 0000000 Form ESMOE
E828R7WJ9X(2023-24)

A. Base expenditures (Preloaded expenditures extracted from prior year Unaudited Actuals MOE calculation). (Note: If the prior year MOE was not met, in its final determination, CDE will adjust the prior year base to 90 percent of the preceding prior year amount rather than the actual prior year expenditure amount.)
1. Adjustment to base expenditure and expenditure per ADA amounts for LEAs failing prior year MOE calculation (From Section IV)
2. Total adjusted base expenditure amounts (Line A plus Line A.1)
B. Required effort (Line A.2 times 90%)
C. Current year expenditures (Line I.E and Line II.B)
D. MOE deficiency amount, if any (Line B minus Line C) (If negative, then zero)

561,252,414.41

13,941.88

0.00

0.00

561,252,414.41

13,941.88

505,127,172.97

12,547.69

633,114,111.78

15,774.83

0.00

0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: ESMOE, Version 6	Page 3	Printed: 3/19/2024 2:28 PM

Clovis Unified

Fresno County

Second Interim

2023-24 Projected Year Totals

Every Student Succeeds Act Maintenance of Effort

Expenditures

10 62117 0000000 Form ESMOE
E828R7WJ9X(2023-24)

E. MOE determination (If one or both of the amounts in line D are zero, the MOE requirement is met; if both amounts are positive, the MOE requirement is not met. If either column in Line A.2 or Line C equals zero, the MOE calculation is incomplete.)
F. MOE deficiency percentage, if MOE not met; otherwise, zero (Line D divided by Line B) (Funding under ESSA covered programs in FY 2025-26 may be reduced by the lower of the two percentages)

MOE Met

0.00%

0.00%
	
*Interim Periods - Annual ADA not available from Form AI. For your convenience, Projected Year Totals Estimated P-2 ADA is extracted. Manual adjustment may be required to reflect estimated Annual ADA.
	
SECTION IV -Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)
	
Description of Adjustments
	
Total Expenditures
	Expenditures Per ADA

			

			
Total adjustments to base expenditures

0.00

0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: ESMOE, Version 6	Page 4	Printed: 3/19/2024 2:28 PM

Clovis Unified

Fresno County

Second Interim

2023-24 Projected Year Totals

Indirect Cost Rate Worksheet

10 62117 0000000 Form ICR
E828R7WJ9X(2023-24)

Part I - General Administrative Share of Plant Services Costs
California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage occupied by general administration.
A. Salaries and Benefits - Other General Administration and Centralized Data Processing
1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 7200-7700, goals 0000 and 9000)	18,957,983.64

2. Contracted general administrative positions not paid through payroll

a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a

contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800.

b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general

administrative position paid through a contract. Retain supporting documentation in case of audit.

B. Salaries and Benefits - All Other Activities
1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000)	539,443,881.73

C. Percentage of Plant Services Costs Attributable to General Administration
(Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6)	3.51%
	
Part II - Adjustments for Employment Separation Costs
When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition

to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal

or mass" separation costs.

Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board

policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs

may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee's normal separation

costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter

these costs on Line A for inclusion in the indirect cost pool.

Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their

employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden

Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal

programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general

administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool.

A. Normal Separation Costs (optional)
Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that

were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400

rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool.

Retain supporting documentation.

B. Abnormal or Mass Separation Costs (required)
Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to

unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be

moved in Part III from the indirect cost pool to base costs. If none, enter zero.	0.00
	
Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise)
A. Indirect Costs
1. Other General Administration, less portion charged to restricted resources or specific goals

(Functions 7200-7600, objects 1000-5999, minus Line B9)

2. Centralized Data Processing, less portion charged to restricted resources or specific goals

(Function 7700, objects 1000-5999, minus Line B10)

22,174,271.50

7,789,485.63

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: ICR, Version 5	Page 1	Printed: 3/19/2024 2:29 PM

Clovis Unified

Fresno County

Second Interim

2023-24 Projected Year Totals

Indirect Cost Rate Worksheet

10 62117 0000000 Form ICR
E828R7WJ9X(2023-24)

3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000 - 5999)	60,000.00

4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000 - 5999)	0.00

5. Plant Maintenance and Operations (portion relating to general administrative offices only)

(Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C)	2,597,122.73

6. Facilities Rents and Leases (portion relating to general administrative offices only)

(Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C)	0.00

7. Adjustment for Employment Separation Costs

a. Plus: Normal Separation Costs (Part II, Line A)	0.00

b. Less: Abnormal or Mass Separation Costs (Part II, Line B)	0.00

8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b)	32,620,879.86

9. Carry-Forward Adjustment (Part IV, Line F)	2,283,271.67

10. Total Adjusted Indirect Costs (Line A8 plus Line A9)	34,904,151.53

B. Base Costs
1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100)	392,358,830.25

2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100)	90,257,552.35

3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 4700 and 5100)	74,923,022.52

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100)	12,558,471.68

5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100)	157,645.89

6. Enterprise (Function 6000, objects 1000-5999 except 4700 and 5100)	0.00

7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4)	2,964,747.42

8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000 - 5999, minus Part III, Line A3)	0.00

9. Other General Administration (portion charged to restricted resources or specific goals only)

(Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600,

resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999)	418,608.36

10. Centralized Data Processing (portion charged to restricted resources or specific goals only)

(Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals

except 0000 and 9000, objects 1000-5999)	2,671,048.13

11. Plant Maintenance and Operations (all except portion relating to general administrative offices)

(Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5)	71,394,977.83

12. Facilities Rents and Leases (all except portion relating to general administrative offices)

(Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6)	0.00

13. Adjustment for Employment Separation Costs

a. Less: Normal Separation Costs (Part II, Line A)	0.00

b. Plus: Abnormal or Mass Separation Costs (Part II, Line B)	0.00

14. Student Activity (Fund 08, functions 4000-5999, objects 1000-5999 except 5100)	0.00

15. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100)	7,441,265.89

16. Child Development (Fund 12, functions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100)	20,151,860.68

17. Cafeteria (Funds 13 & 61, functions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100)	12,223,100.58

18. Foundation (Funds 19 & 57, functions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100)	0.00

19. Total Base Costs (Lines B1 through B12 and Lines B13b through B18, minus Line B13a)	687,521,131.58

C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment
(For information only - not for use when claiming/recovering indirect costs)
(Line A8 divided by Line B19)	4.74%

D. Preliminary Proposed Indirect Cost Rate
(For final approved fixed-with-carry-forward rate for use in 2025-26 see www.cde.ca.gov/fg/ac/ic)
(Line A10 divided by Line B19)	5.08%
	
Part IV - Carry-forward Adjustment
The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect

cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: ICR, Version 5	Page 2	Printed: 3/19/2024 2:29 PM

Clovis Unified

Fresno County

Second Interim

2023-24 Projected Year Totals

Indirect Cost Rate Worksheet

10 62117 0000000 Form ICR
E828R7WJ9X(2023-24)

the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the

approved rate was based.

Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for

use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs,

or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than

the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.

A. Indirect costs incurred in the current year (Part III, Line A8)

B. Carry-forward adjustment from prior year(s)

1. Carry-forward adjustment from the second prior year

2. Carry-forward adjustment amount deferred from prior year(s), if any

C. Carry-forward adjustment for under- or over-recovery in the current year

1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect

cost rate (4.15%) times Part III, Line B19); zero if negative

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of

(approved indirect cost rate (4.15%) times Part III, Line B19) or (the highest rate used to

recover costs from any program (4.19%) times Part III, Line B19); zero if positive

D. Preliminary carry-forward adjustment (Line C1 or C2)

E. Optional allocation of negative carry-forward adjustment over more than one year

Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which

the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that

the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more

than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate.

Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward

adjustment is applied to the current year calculation:

Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward

adjustment is applied to the current year calculation and the remainder

is deferred to one or more future years:

Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward

adjustment is applied to the current year calculation and the remainder

is deferred to one or more future years:

LEA request for Option 1, Option 2, or Option 3

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if

Option 2 or Option 3 is selected)

32,620,879.86

(1,805,481.23)

0.00

2,283,271.67

0.00

2,283,271.67

not applicable

not applicable

not applicable

1

2,283,271.67

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: ICR, Version 5	Page 3	Printed: 3/19/2024 2:29 PM

Clovis Unified

Fresno County

Second Interim

2023-24 Projected Year Totals

Exhibit A: Indirect Cost Rates Charged to Programs

10 62117 0000000 Form ICR
E828R7WJ9X(2023-24)

Approved indirect
cost rate:     4.15%

Highest rate used in any
program:     4.19%

Note: In one or more resources, the rate used is greater than the approved rate.

Fund	Resource

01	3010

01	3182

01	3213

01	3345

01	3385

01	3410

01	3550

01	4035

01	4201

01	4203

01	4510

01	5634

01	5810

01	6053

01	6266

01	6387

01	6520

01	6762

01	7412

01	7413

01	7422

09	6546

11	6391

12	2600

12	5059

12	6105

13	5310

Eligible Expenditures (Objects 1000-5999 except 4700 & 5100)

10,636,625.17

197,286.32

15,206,827.52

1,859.82

97,370.14

150,367.74

376,185.31

1,895,805.18

35,733.08

367,293.92

143,041.77

118,144.80

1,074,011.70

428,610.31

2,095,443.35

4,885,282.46

98,698.99

13,884,617.98

182,724.37

171,459.55

768,057.16

63,105.00

2,883,812.00

12,921,013.39

148,661.64

5,690,165.15

12,216,371.50

Indirect Costs
Charged	Rate (Objects       Used 7310 and
7350)

440,041.96     4.14%

8,187.38	4.15%

629,951.44     4.14%

77.18	4.15%

4,040.86	4.15%

6,240.26	4.15%

15,611.69	4.15%

78,675.91	4.15%

1,482.92	4.15%

7,345.88	2.00%

5,936.23	4.15%

4,902.00	4.15%

39,294.56	3.66%

17,787.33	4.15%

86,822.83	4.14%

204,653.76     4.19%

4,096.01	4.15%

174,122.09     1.25%

7,583.06	4.15%

7,115.94	4.15%

31,817.21	4.14%

2,607.00	4.13%

119,574.00     4.15%

536,222.06     4.15%

6,169.46	4.15%

236,141.85     4.15%

507,258.69     4.15%

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: ICR, Version 5	Page 4	Printed: 3/19/2024 2:29 PM

Codes
7499

Clovis Unified

Fresno County

2023-24 Second Interim General Fund Multiyear Projections
Unrestricted

10 62117 0000000 Form MYPI
E828R7WJ9X(2023-24)

Description	Object
	
Projected Year Totals (Form 01I) (A)
	
% Change
(Cols. C-A/A) (B)
	
2024-25 Projection (C)
	
% Change
(Cols. E-C/C) (D)
	
2025-26 Projection (E)
	
(Enter projections for subsequent years 1 and 2 in Columns C and E;
current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES
1. LCFF/Revenue Limit Sources	8010-8099
2. Federal Revenues	8100-8299
3. Other State Revenues	8300-8599
4. Other Local Revenues	8600-8799
5. Other Financing Sources
a. Transfers In	8900-8929
b. Other Sources	8930-8979
c. Contributions	8980-8999
6. Total (Sum lines A1 thru A5c)

498,217,834.98

.60%

501,190,271.00

3.37%

518,074,600.00
	
	0.00
	0.00%
		0.00%
		
	17,110,941.45
	0.00%
	17,110,941.00
	0.00%
	17,110,941.00
	
	20,282,198.37
	(16.25%)
	16,986,893.00
	0.00%
	16,986,893.00

780,431.32
	
(57.72%)
	
330,000.00
	
0.00%
	
330,000.00
	
	0.00
	0.00%
	1,700,000.00
	0.00%
	1,700,000.00
	
	(65,091,703.50)
	3.60%
	(67,435,005.00)
	3.60%
	(69,862,665.00)
	
	471,299,702.62
	(.30%)
	469,883,100.00
	3.08%
	484,339,769.00
	
B. EXPENDITURES AND OTHER FINANCING USES
						
1. Certificated Salaries
				
204,409,295.44
		
208,863,761.44
	
a. Base Salaries
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Certificated Salaries (Sum lines B1a thru B1d)	1000-1999
2. Classified Salaries
a. Base Salaries
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Classified Salaries (Sum lines B2a thru B2d)	2000-2999
3. Employee Benefits	3000-3999
4. Books and Supplies	4000-4999
5. Services and Other Operating Expenditures	5000-5999
6. Capital Outlay	6000-6999
7. Other Outgo (excluding Transfers of Indirect Costs)	7100-7299, 7400-

8. Other Outgo - Transfers of Indirect Costs	7300-7399
9. Other Financing Uses
a. Transfers Out	7600-7629
b. Other Uses	7630-7699
10. Other Adjustments (Explain in Section F below)
11. Total (Sum lines B1 thru B10)
						
			2,500,000.00
		2,500,000.00

			1,954,466.00
		2,779,406.00
	
	204,409,295.44
	2.18%
	208,863,761.44
	2.53%
	214,143,167.44

70,770,502.58
		
72,458,127.58
	
			500,000.00
		500,000.00

			1,187,625.00
		1,034,685.00
	
	70,770,502.58
	2.38%
	72,458,127.58
	2.12%
	73,992,812.58
	
	120,534,704.68
	7.71%
	129,827,478.00
	2.36%
	132,896,417.00
	
	31,768,035.87
	(.83%)
	31,505,226.00
	2.44%
	32,274,329.00
	
	34,445,564.66
	(3.00%)
	33,412,226.00
	3.39%
	34,543,683.00
	
	6,846,226.04
	(83.29%)
	1,143,846.00
	0.00%
	1,143,846.00

4,029,786.89
	
4.22%
	
4,199,833.00
	
.13%
	
4,205,430.00
	
	(3,395,027.46)
	0.00%
	(3,395,027.00)
	0.00%
	(3,395,027.00)

16,394,666.00
	
(12.20%)
	
14,394,666.00
	
0.00%
	
14,394,666.00
	
	0.00
	0.00%
		0.00%

	485,803,754.70
	1.36%
	492,410,137.02
	2.39%
	504,199,324.02
	
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B11)
	
(14,504,052.08)
		
(22,527,037.02)
		
(19,859,555.02)
	
D. FUND BALANCE
1.Net Beginning Fund Balance(Form 01I, line F1e)
2. Ending Fund Balance (Sum lines C and D1)
3. Components of Ending Fund Balance (Form 01I)
a. Nonspendable	9710-9719
b. Restricted	9740
c. Committed
1. Stabilization Arrangements	9750
2. Other Commitments	9760
d. Assigned	9780
e. Unassigned/Unappropriated
	
158,900,946.78
		
144,396,894.70
		
121,869,857.68
	
	144,396,894.70
		121,869,857.68
		102,010,302.66

0.00

	
0.00
					
	16,187,339.00
					
	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: MYPI, Version 6	Page 1	Printed: 3/19/2024 2:29 PM

Codes

Clovis Unified

Fresno County

2023-24 Second Interim General Fund Multiyear Projections
Unrestricted

10 62117 0000000 Form MYPI
E828R7WJ9X(2023-24)

Description	Object
	
Projected Year Totals (Form 01I) (A)
	
% Change
(Cols. C-A/A) (B)
	
2024-25 Projection (C)
	
% Change
(Cols. E-C/C) (D)
	
2025-26 Projection (E)
	
1. Reserve for Economic Uncertainties	9789
2. Unassigned/Unappropriated	9790
	0.00
					
	128,209,555.70
		121,869,857.68
		102,010,302.66
	
f. Total Components of Ending Fund Balance
		
144,396,894.70
		
121,869,857.68
		
102,010,302.66
	
(Line D3f must agree with line D2)
						
E. AVAILABLE RESERVES
1. General Fund
a. Stabilization Arrangements	9750
b. Reserve for Economic Uncertainties	9789
c. Unassigned/Unappropriated	9790

0.00

0.00

0.00
	
	0.00
		0.00
		0.00
	
	128,209,555.70
		121,869,857.68
		102,010,302.66
	
(Enter other reserve projections in Columns C and E for subsequent

0.00
					
years 1 and 2; current year - Column A - is extracted)
							
2. Special Reserve Fund - Noncapital Outlay (Fund 17)
a. Stabilization Arrangements	9750
b. Reserve for Economic Uncertainties	9789
c. Unassigned/Unappropriated	9790
3. Total Available Reserves (Sum lines E1a thru E2c)
						
	0.00
					
	0.00
					
	128,209,555.70
		121,869,857.68
		102,010,302.66
	
F. ASSUMPTIONS
				
Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and
second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments
projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the
SACS Financial Reporting Software User Guide.

Other adjustments include the addition of positions temporarily funded with one-time funds from COVID relief sources and additional staff for new educational center and elementary school.

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: MYPI, Version 6	Page 2	Printed: 3/19/2024 2:29 PM

Codes
7499

Clovis Unified

Fresno County

2023-24 Second Interim General Fund Multiyear Projections
Restricted

10 62117 0000000 Form MYPI
E828R7WJ9X(2023-24)

Description	Object
	
Projected Year Totals (Form 01I) (A)
	
% Change
(Cols. C-A/A) (B)
	
2024-25 Projection (C)
	
% Change
(Cols. E-C/C) (D)
	
2025-26 Projection (E)
	
(Enter projections for subsequent years 1 and 2 in Columns C and E;
current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES
1. LCFF/Revenue Limit Sources	8010-8099
2. Federal Revenues	8100-8299
3. Other State Revenues	8300-8599
4. Other Local Revenues	8600-8799
5. Other Financing Sources
a. Transfers In	8900-8929
b. Other Sources	8930-8979
c. Contributions	8980-8999
6. Total (Sum lines A1 thru A5c)

0.00

0.00%

0.00%
		
	59,886,044.34
	(66.32%)
	20,170,937.00
	0.00%
	20,170,937.00
	
	83,367,152.22
	(3.96%)
	80,062,397.00
	.07%
	80,114,824.00
	
	3,135,117.95
	(85.44%)
	456,507.00
	0.00%
	456,507.00

0.00
	
0.00%
		
0.00%
		
	0.00
	0.00%
		0.00%
		
	65,091,703.50
	3.60%
	67,435,005.00
	3.60%
	69,862,665.00
	
	211,480,018.01
	(20.50%)
	168,124,846.00
	1.48%
	170,604,933.00
	
B. EXPENDITURES AND OTHER FINANCING USES
						
1. Certificated Salaries
				
61,574,283.57
		
61,755,445.57
	
a. Base Salaries
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Certificated Salaries (Sum lines B1a thru B1d)	1000-1999
2. Classified Salaries
a. Base Salaries
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Classified Salaries (Sum lines B2a thru B2d)	2000-2999
3. Employee Benefits	3000-3999
4. Books and Supplies	4000-4999
5. Services and Other Operating Expenditures	5000-5999
6. Capital Outlay	6000-6999
7. Other Outgo (excluding Transfers of Indirect Costs)	7100-7299, 7400-

8. Other Outgo - Transfers of Indirect Costs	7300-7399
9. Other Financing Uses
a. Transfers Out	7600-7629
b. Other Uses	7630-7699
10. Other Adjustments (Explain in Section F below)
11. Total (Sum lines B1 thru B10)
						
			490,000.00
		490,000.00

			(308,838.00)
		200,000.00
	
	61,574,283.57
	.29%
	61,755,445.57
	1.12%
	62,445,445.57

39,437,122.71
		
37,019,367.71
	
			330,000.00
		330,000.00

			(2,747,755.00)
		27,106.00
	
	39,437,122.71
	(6.13%)
	37,019,367.71
	.96%
	37,376,473.71
	
	64,965,832.55
	(9.79%)
	58,604,265.00
	2.39%
	60,002,415.00
	
	32,684,386.96
	(94.54%)
	1,785,752.00
	2.80%
	1,835,752.00
	
	17,048,949.37
	(37.54%)
	10,648,231.00
	1.60%
	10,818,231.00
	
	9,168,202.85
	(98.77%)
	112,891.00
	0.00%
	112,891.00

20,000.00
	
0.00%
	
20,000.00
	
0.00%
	
20,000.00
	
	1,775,786.50
	(38.88%)
	1,085,365.00
	0.00%
	1,085,365.00

3,600,000.00
	
(283.99%)
	
(6,623,530.00)
	
(2.26%)
	
(6,473,530.00)
	
	0.00
	0.00%
		0.00%

	230,274,564.51
	(28.60%)
	164,407,787.28
	1.71%
	167,223,043.28
	
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B11)
	
(18,794,546.50)
		
3,717,058.72
		
3,381,889.72
	
D. FUND BALANCE
1. Net Beginning Fund Balance (Form 01I, line F1e)
2. Ending Fund Balance (Sum lines C and D1)
3. Components of Ending Fund Balance (Form 01I)
a. Nonspendable	9710-9719
b. Restricted	9740
c. Committed
1. Stabilization Arrangements	9750
2. Other Commitments	9760
d. Assigned	9780
e. Unassigned/Unappropriated
1. Reserve for Economic Uncertainties	9789
	
84,440,641.89
		
65,646,095.39
		
69,363,154.11
	
	65,646,095.39
		69,363,154.11
		72,745,043.83

0.00
					
	65,646,095.39
		69,363,154.11
		72,745,043.83

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: MYPI, Version 6	Page 3	Printed: 3/19/2024 2:29 PM

Codes

Clovis Unified

Fresno County

2023-24 Second Interim General Fund Multiyear Projections
Restricted

10 62117 0000000 Form MYPI
E828R7WJ9X(2023-24)

Description	Object
	
Projected Year Totals (Form 01I) (A)
	
% Change
(Cols. C-A/A) (B)
	
2024-25 Projection (C)
	
% Change
(Cols. E-C/C) (D)
	
2025-26 Projection (E)
	
2. Unassigned/Unappropriated	9790
f. Total Components of Ending Fund Balance
	0.00
		0.00
		0.00

65,646,095.39
		
69,363,154.11
		
72,745,043.83
	
(Line D3f must agree with line D2)
							
E. AVAILABLE RESERVES
1. General Fund )
a. Stabilization Arrangements	9750
b. Reserve for Economic Uncertainties	9789
c. Unassigned/Unappropriated Amount	9790
						
(Enter current year reserve projections in Column A, and other reserve
						
projections in Columns C and E for subsequent years 1 and 2)
							
2. Special Reserve Fund - Noncapital Outlay (Fund 17)
a. Stabilization Arrangements	9750
b. Reserve for Economic Uncertainties	9789
c. Unassigned/Unappropriated	9790
3. Total Available Reserves (Sum lines E1a thru E2c)
						
F. ASSUMPTIONS
				
Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and
second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments
projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the
SACS Financial Reporting Software User Guide.

Other adjustments include the reduction of staffing costs related to one-time restricted expenditures being removed from the restricted budget.

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: MYPI, Version 6	Page 4	Printed: 3/19/2024 2:29 PM

Codes
7499

Clovis Unified

Fresno County

2023-24 Second Interim General Fund Multiyear Projections
Unrestricted/Restricted

10 62117 0000000 Form MYPI
E828R7WJ9X(2023-24)

Description	Object
	
Projected Year Totals (Form 01I) (A)
	
% Change
(Cols. C-A/A) (B)
	
2024-25 Projection (C)
	
% Change
(Cols. E-C/C) (D)
	
2025-26 Projection (E)
	
(Enter projections for subsequent years 1 and 2 in Columns C and E;
current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES
1. LCFF/Revenue Limit Sources	8010-8099
2. Federal Revenues	8100-8299
3. Other State Revenues	8300-8599
4. Other Local Revenues	8600-8799
5. Other Financing Sources
a. Transfers In	8900-8929
b. Other Sources	8930-8979
c. Contributions	8980-8999
6. Total (Sum lines A1 thru A5c)

498,217,834.98

.60%

501,190,271.00

3.37%

518,074,600.00
	
	59,886,044.34
	(66.32%)
	20,170,937.00
	0.00%
	20,170,937.00
	
	100,478,093.67
	(3.29%)
	97,173,338.00
	.05%
	97,225,765.00
	
	23,417,316.32
	(25.51%)
	17,443,400.00
	0.00%
	17,443,400.00

780,431.32
	
(57.72%)
	
330,000.00
	
0.00%
	
330,000.00
	
	0.00
	0.00%
	1,700,000.00
	0.00%
	1,700,000.00
	
	0.00
	0.00%
	0.00
	0.00%
	0.00
	
	682,779,720.63
	(6.56%)
	638,007,946.00
	2.65%
	654,944,702.00
	
B. EXPENDITURES AND OTHER FINANCING USES
						
1. Certificated Salaries
				
265,983,579.01
		
270,619,207.01
	
a. Base Salaries
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Certificated Salaries (Sum lines B1a thru B1d)	1000-1999
2. Classified Salaries
a. Base Salaries
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Classified Salaries (Sum lines B2a thru B2d)	2000-2999
3. Employee Benefits	3000-3999
4. Books and Supplies	4000-4999
5. Services and Other Operating Expenditures	5000-5999
6. Capital Outlay	6000-6999
7. Other Outgo (excluding Transfers of Indirect Costs)	7100-7299, 7400-

8. Other Outgo - Transfers of Indirect Costs	7300-7399
9. Other Financing Uses
a. Transfers Out	7600-7629
b. Other Uses	7630-7699
10. Other Adjustments
11. Total (Sum lines B1 thru B10)
						
			2,990,000.00
		2,990,000.00
	
			0.00
		0.00
	
			1,645,628.00
		2,979,406.00
	
	265,983,579.01
	1.74%
	270,619,207.01
	2.21%
	276,588,613.01

110,207,625.29
		
109,477,495.29
	
			830,000.00
		830,000.00
	
			0.00
		0.00
	
			(1,560,130.00)
		1,061,791.00
	
	110,207,625.29
	(.66%)
	109,477,495.29
	1.73%
	111,369,286.29
	
	185,500,537.23
	1.58%
	188,431,743.00
	2.37%
	192,898,832.00
	
	64,452,422.83
	(48.35%)
	33,290,978.00
	2.46%
	34,110,081.00
	
	51,494,514.03
	(14.44%)
	44,060,457.00
	2.95%
	45,361,914.00
	
	16,014,428.89
	(92.15%)
	1,256,737.00
	0.00%
	1,256,737.00

4,049,786.89
	
4.20%
	
4,219,833.00
	
.13%
	
4,225,430.00
	
	(1,619,240.96)
	42.64%
	(2,309,662.00)
	0.00%
	(2,309,662.00)

19,994,666.00
	
(61.13%)
	
7,771,136.00
	
1.93%
	
7,921,136.00
	
	0.00
	0.00%
	0.00
	0.00%
	0.00
	
			0.00
		0.00
	
	716,078,319.21
	(8.28%)
	656,817,924.30
	2.22%
	671,422,367.30
	
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B11)
	
(33,298,598.58)
		
(18,809,978.30)
		
(16,477,665.30)
	
D. FUND BALANCE
1. Net Beginning Fund Balance (Form 01I, line F1e)
2. Ending Fund Balance (Sum lines C and D1)
3. Components of Ending Fund Balance (Form 01I)
a. Nonspendable	9710-9719
b. Restricted	9740
c. Committed
1. Stabilization Arrangements	9750
2. Other Commitments	9760
d. Assigned	9780
e. Unassigned/Unappropriated
1. Reserve for Economic Uncertainties	9789
	
243,341,588.67
		
210,042,990.09
		
191,233,011.79
	
	210,042,990.09
		191,233,011.79
		174,755,346.49

0.00
		
0.00
		
0.00
	
	65,646,095.39
		69,363,154.11
		72,745,043.83

0.00
		
0.00
		
0.00
	
	16,187,339.00
		0.00
		0.00
	
	0.00
		0.00
		0.00

0.00
		
0.00
		
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: MYPI, Version 6	Page 5	Printed: 3/19/2024 2:29 PM

Codes

Clovis Unified

Fresno County

2023-24 Second Interim General Fund Multiyear Projections
Unrestricted/Restricted

10 62117 0000000 Form MYPI
E828R7WJ9X(2023-24)

Description	Object
	
Projected Year Totals (Form 01I) (A)
	
% Change
(Cols. C-A/A) (B)
	
2024-25 Projection (C)
	
% Change
(Cols. E-C/C) (D)
	
2025-26 Projection (E)
	
2. Unassigned/Unappropriated	9790
f. Total Components of Ending Fund Balance
	128,209,555.70
		121,869,857.68
		102,010,302.66

210,042,990.09
		
191,233,011.79
		
174,755,346.49
	
(Line D3f must agree with line D2)
							
E. AVAILABLE RESERVES (Unrestricted except as noted)
1. General Fund
a. Stabilization Arrangements	9750
b. Reserve for Economic Uncertainties	9789
c. Unassigned/Unappropriated	9790
d. Negative Restricted Ending Balances
(Negative resources 2000-9999)	979Z

0.00

0.00

0.00
	
	0.00
		0.00
		0.00
	
	128,209,555.70
		121,869,857.68
		102,010,302.66

0.00
		
0.00
	
2. Special Reserve Fund - Noncapital Outlay (Fund 17)
	
0.00
		
0.00
		
0.00
	
a. Stabilization Arrangements
	9750
						
b. Reserve for Economic Uncertainties	9789
c. Unassigned/Unappropriated	9790
3. Total Available Reserves - by Amount (Sum lines E1 thru E2c)
	0.00
		0.00
		0.00
	
	0.00
		0.00
		0.00
	
	128,209,555.70
		121,869,857.68
		102,010,302.66
	
4. Total Available Reserves - by Percent (Line E3 divided by Line F3c)
	17.90%
		18.55%
		15.19%
	
F. RECOMMENDED RESERVES
					
1. Special Education Pass-through Exclusions
		
For districts that serve as the administrative unit (AU) of a
		
special education local plan area (SELPA):

Yes
		
a. Do you choose to exclude from the reserve calculation
the pass-through funds distributed to SELPA members?
b. If you are the SELPA AU and are excluding special
education pass-through funds:
1. Enter the name(s) of the SELPA(s):

			
2. Special education pass-through funds

0.00
					
(Column A: Fund 10, resources 3300-3499, 6500-6540 and 6546
objects 7211-7213 and 7221-7223; enter projections for
subsequent years 1 and 2 in Columns C and E)
						
2. District ADA

40,134.44

40,380.83

40,606.79
	
Used to determine the reserve standard percentage level on line F3d
(Col. A: Form AI, Estimated P-2 ADA column, Lines A4 and C4; enter projections)
						
3. Calculating the Reserves
		
716,078,319.21
		
656,817,924.30
		
671,422,367.30
	
a. Expenditures and Other Financing Uses (Line B11)
						
b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No)
c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b)
	0.00
		0.00
		0.00
	
	716,078,319.21
		656,817,924.30
		671,422,367.30
	
d. Reserve Standard Percentage Level
		
2%
		
2%
		
2%
	
(Refer to Form 01CSI, Criterion 10 for calculation details)
e. Reserve Standard - By Percent (Line F3c times F3d)
f. Reserve Standard - By Amount
(Refer to Form 01CSI, Criterion 10 for calculation details)
g. Reserve Standard (Greater of Line F3e or F3f)
						
	14,321,566.38
		13,136,358.49
		13,428,447.35

0.00
		
0.00
		
0.00
	
	14,321,566.38
		13,136,358.49
		13,428,447.35
	
h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g)
	YES
		YES
		YES

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: MYPI, Version 6	Page 6	Printed: 3/19/2024 2:29 PM

Clovis Unified

Fresno County

Second Interim 2023-24 General Fund
Special Education Revenue Allocations
Setup

10 62117 0000000 Form SEAS
E828R7WJ9X(2023-24)

Current LEA:	10-62117-0000000 Clovis Unified
	
Selected SELPA:	FB	(Enter a SELPA ID from the list below then save and close)
	
POTENTIAL SELPAS FOR THIS LEA	DATE APPROVED

ID	SELPA-TITLE	(from Form SEA)

FB	Clovis Unified

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: SEAS, Version 3	Page 1	Printed: 3/19/2024 2:29 PM

Clovis Unified

Fresno County

Second Interim

Special Education Maintenance of Effort

2023-24 Projected Expenditures vs. Actual Comparison Year

2023-24 Projected Expenditures by LEA (LP-I)

10 62117 0000000 Report SEMAI
E828R7WJ9X(2023-24)

Object Code	Description
	
Special Education, Unspecified (Goal 5001)

Regionalized Services (Goal 5050)
	
Regionalized Program Specialist (Goal 5060)
	
Special Education, Infants (Goal 5710)
	
Special Education, Preschool Students (Goal 5730)
	
Spec. Education, Ages 5-22 (Goal 5760)

Adjustments*

Total
	
	UNDUPLICATED PUPIL COUNT
								4,733.00
	
TOTAL PROJECTED EXPENDITURES (Funds 01, 09, & 62; resources 0000-9999)
	
3,069,497.07
	
1,625,009.96
	
5,493,286.86
	
37,475,772.47
		
48,257,738.02
	
1000-1999	Certificated Salaries
2000-2999	Classified Salaries

3000-3999	Employee Benefits

4000-4999	Books and Supplies

5000-5999	Services and Other Operating Expenditures

6000-6999	Capital Outlay (except objects 6600, 6700, 6910, & 6920)

7130	State Special Schools

7430-7439	Debt Service

Total Direct Costs

7310	Transfers of Indirect Costs

7350	Transfers of Indirect Costs - Interfund

Total Indirect Costs

TOTAL COSTS
	594,171.66
	0.00
							
	4,146,910.97
	1,071,555.78
	0.00
	258,243.24
	2,577,805.15
	24,460,963.14
		32,515,478.28
	
	3,200,030.86
	554,902.09
	1,416,871.85
	916,345.42
	3,984,038.76
	29,312,791.31
		39,384,980.29
	
	1,206,686.83
	10,129.44
	1,800.00
	178,949.15
	310,547.25
	637,865.21
		2,345,977.88
	
	1,221,020.52
	16,025.85
	38,156.72
	42,463.00
	131,951.39
	4,788,676.54
		6,238,294.02
	
	710,345.33
	0.00
	0.00
	0.00
	0.00
	0.00
		710,345.33
	
	0.00
	0.00
	0.00
	0.00
	0.00
	20,000.00
		20,000.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
		0.00
	
	11,079,166.17
	1,652,613.16
	4,526,325.64
	3,021,010.77
	12,497,629.41
	96,696,068.67
	0.00
	129,472,813.82
	
	0.00
	788.48
	0.00
	105,613.44
	77.18
	10,336.27
		116,815.37
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
		0.00
	
	0.00
	788.48
	0.00
	105,613.44
	77.18
	10,336.27
	0.00
	116,815.37
	
	11,079,166.17
	1,653,401.64
	4,526,325.64
	3,126,624.21
	12,497,706.59
	96,706,404.94
	0.00
	129,589,629.19
	
STATE AND LOCAL PROJECTED EXPENDITURES (Funds 01, 09, & 62; resources 0000-2999, 3385, & 6000-9999)
	
1,625,009.96
	
5,411,246.51
	
34,018,351.59
		
44,718,276.79
	
1000-1999	Certificated Salaries
2000-2999	Classified Salaries

3000-3999	Employee Benefits

4000-4999	Books and Supplies

5000-5999	Services and Other Operating Expenditures

6000-6999	Capital Outlay (except objects 6600, 6700, 6910, & 6920)

7130	State Special Schools

7430-7439	Debt Service

Total Direct Costs

7310	Transfers of Indirect Costs

7350	Transfers of Indirect Costs - Interfund

Total Indirect Costs

TOTAL BEFORE OBJECT 8980
	594,171.66
	0.00
	3,069,497.07
						
	3,889,031.23
	974,017.82
	0.00
	258,243.24
	2,548,736.53
	15,357,204.45
		23,027,233.27
	
	3,048,742.49
	502,507.51
	1,416,871.85
	916,345.42
	3,924,940.56
	22,915,332.83
		32,724,740.66
	
	1,206,686.83
	10,129.44
	1,800.00
	178,949.15
	305,512.33
	635,930.37
		2,339,008.12
	
	1,128,973.53
	16,025.85
	38,156.72
	42,463.00
	113,396.47
	4,273,341.17
		5,612,356.74
	
	710,345.33
	0.00
	0.00
	0.00
	0.00
	0.00
		710,345.33
	
	0.00
	0.00
	0.00
	0.00
	0.00
	20,000.00
		20,000.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
		0.00
	
	10,577,951.07
	1,502,680.62
	4,526,325.64
	3,021,010.77
	12,303,832.40
	77,220,160.41
	0.00
	109,151,960.91
	
	0.00
	788.48
	0.00
	105,613.44
	0.00
	4,096.01
		110,497.93
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
		0.00
	
	0.00
	788.48
	0.00
	105,613.44
	0.00
	4,096.01
	0.00
	110,497.93
	
	10,577,951.07
	1,503,469.10
	4,526,325.64
	3,126,624.21
	12,303,832.40
	77,224,256.42
	0.00
	109,262,458.84

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: SEMAI, Version 6	Page 1	Printed: 3/19/2024 2:37 PM

Clovis Unified

Fresno County

Second Interim

Special Education Maintenance of Effort

2023-24 Projected Expenditures vs. Actual Comparison Year

2023-24 Projected Expenditures by LEA (LP-I)

10 62117 0000000 Report SEMAI
E828R7WJ9X(2023-24)

Object Code	Description
	
Special Education, Unspecified (Goal 5001)

Regionalized Services (Goal 5050)
	
Regionalized Program Specialist (Goal 5060)
	
Special Education, Infants (Goal 5710)
	
Special Education, Preschool Students (Goal 5730)
	
Spec. Education, Ages 5-22 (Goal 5760)

Adjustments*

Total
	
8980	Contributions from Unrestricted Revenues to Federal Resources (Resources 3310-3400, except 3385, all goals; resources 3000-3178 & 3410-5810, goals 5000-5999)
TOTAL COSTS

0.00
	
		109,262,458.84
	
LOCAL PROJECTED EXPENDITURES (Funds 01, 09, & 62; resources 0000-1999 & 8000-9999)
	
129,751.00
	
1,568,241.96
	
0.00
	
250,012.00
		
1,948,004.96
	
1000-1999	Certificated Salaries
2000-2999	Classified Salaries

3000-3999	Employee Benefits

4000-4999	Books and Supplies

5000-5999	Services and Other Operating Expenditures

6000-6999	Capital Outlay (except objects 6600, 6700, 6910, & 6920)

7130	State Special Schools

7430-7439	Debt Service

Total Direct Costs

7310	Transfers of Indirect Costs

7350	Transfers of Indirect Costs - Interfund

Total Indirect Costs

TOTAL BEFORE OBJECT 8980

8980	Contributions from Unrestricted Revenues to Federal Resources (From State and Local Projected Expenditures section)
8980	Contributions from Unrestricted Revenues to State Resources (Resources 3385, 6500-6540, & 7240, all goals; resources 2000-2999 & 6010-7810, except 6500-6540, & 7240, goals 5000-5999)
TOTAL COSTS
	0.00
	0.00
							
	2,952,066.06
	0.00
	0.00
	258,243.24
	0.00
	22,812.20
		3,233,121.50
	
	2,242,937.82
	0.00
	48,470.67
	776,684.54
	0.00
	113,198.31
		3,181,291.34
	
	1,081,330.60
	1,000.00
	0.00
	178,949.15
	0.00
	5,503.16
		1,266,782.91
	
	330,658.00
	0.00
	1,080.00
	42,463.00
	0.00
	380.00
		374,581.00
	
	710,345.33
	0.00
	0.00
	0.00
	0.00
	0.00
		710,345.33
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
		0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
		0.00
	
	7,317,337.81
	1,000.00
	179,301.67
	2,824,581.89
	0.00
	391,905.67
	0.00
	10,714,127.04
	
	0.00
	0.00
	0.00
	102,361.06
	0.00
	0.00
		102,361.06
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
		0.00
	
	0.00
	0.00
	0.00
	102,361.06
	0.00
	0.00
	0.00
	102,361.06
	
	7,317,337.81
	1,000.00
	179,301.67
	2,926,942.95
	0.00
	391,905.67
	0.00
	10,816,488.10

0.00

48,339,427.11
	
		59,155,915.21

* Attach an additional sheet with explanations of any amounts in the Adjustments column.

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: SEMAI, Version 6	Page 2	Printed: 3/19/2024 2:37 PM

Clovis Unified

Fresno County

Second Interim

Special Education Maintenance of Effort

2023-24 Projected Expenditures vs. Actual Comparison Year

2022-23 Actual Expenditures by LEA (LA-I)

10 62117 0000000 Report SEMAI
E828R7WJ9X(2023-24)

Object Code	Description
	
Special Education, Unspecified (Goal 5001)

Regionalized Services (Goal 5050)
	
Regionalized Program Specialist (Goal 5060)
	
Special Education, Infants (Goal 5710)
	
Special Education, Preschool Students (Goal 5730)
	
Spec. Education, Ages 5-22 (Goal 5760)

Adjustments*

Total
	
	UNDUPLICATED PUPIL COUNT
									
TOTAL ACTUAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-9999)
	
1000-1999	Certificated Salaries
2000-2999	Classified Salaries

3000-3999	Employee Benefits

4000-4999	Books and Supplies

5000-5999	Services and Other Operating Expenditures

6000-6999	Capital Outlay (except objects 6600, 6700, 6910, & 6920)

7130	State Special Schools

7430-7439	Debt Service

Total Direct Costs

7310	Transfers of Indirect Costs

7350	Transfers of Indirect Costs - Interfund

PCRA	Program Cost Report Allocations (non-add)

Total Indirect Costs

TOTAL COSTS
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
							0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
FEDERAL ACTUAL EXPENDITURES (Funds 01, 09, and 62; resources 3000-5999, except 3385)
	
1000-1999	Certificated Salaries
2000-2999	Classified Salaries

3000-3999	Employee Benefits

4000-4999	Books and Supplies

5000-5999	Services and Other Operating Expenditures

6000-6999	Capital Outlay (except objects 6600, 6700, 6910, & 6920)

7130	State Special Schools

7430-7439	Debt Service

Total Direct Costs

7310	Transfers of Indirect Costs

7350	Transfers of Indirect Costs - Interfund

Total Indirect Costs

TOTAL BEFORE OBJECT 8980
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: SEMAI, Version 6	Page 3	Printed: 3/19/2024 2:37 PM

Clovis Unified

Fresno County

Second Interim

Special Education Maintenance of Effort

2023-24 Projected Expenditures vs. Actual Comparison Year

2022-23 Actual Expenditures by LEA (LA-I)

10 62117 0000000 Report SEMAI
E828R7WJ9X(2023-24)

Object Code	Description
	
Special Education, Unspecified (Goal 5001)

Regionalized Services (Goal 5050)
	
Regionalized Program Specialist (Goal 5060)
	
Special Education, Infants (Goal 5710)
	
Special Education, Preschool Students (Goal 5730)
	
Spec. Education, Ages 5-22 (Goal 5760)

Adjustments*

Total
	
8980	Less: Contributions from Unrestricted Revenues to Federal Resources (Resources 3310-3400, except 3385, all goals; resources 3000-3178 & 3410-5810, goals 5000-5999)
TOTAL COSTS

0.00
	
		0.00
	
STATE AND LOCAL ACTUAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-2999, 3385, & 6000-9999)
	
1000-1999	Certificated Salaries
2000-2999	Classified Salaries

3000-3999	Employee Benefits

4000-4999	Books and Supplies

5000-5999	Services and Other Operating Expenditures

6000-6999	Capital Outlay (except objects 6600, 6700, 6910, & 6920)

7130	State Special Schools

7430-7439	Debt Service

Total Direct Costs

7310	Transfers of Indirect Costs

7350	Transfers of Indirect Costs - Interfund

PCRA	Program Cost Report Allocations (non-add)

Total Indirect Costs

TOTAL BEFORE OBJECT 8980

8980	Contributions from Unrestricted Revenues to Federal Resources (From Federal Actual Expenditures section)
TOTAL COSTS
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
							0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00

0.00
	
		0.00
	
LOCAL ACTUAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-1999 & 8000-9999)
	
1000-1999	Certificated Salaries
2000-2999	Classified Salaries

3000-3999	Employee Benefits

4000-4999	Books and Supplies

5000-5999	Services and Other Operating Expenditures

6000-6999	Capital Outlay (except objects 6600, 6700, 6910, & 6920)

7130	State Special Schools

7430-7439	Debt Service

Total Direct Costs
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: SEMAI, Version 6	Page 4	Printed: 3/19/2024 2:37 PM

Clovis Unified

Fresno County

Second Interim

Special Education Maintenance of Effort

2023-24 Projected Expenditures vs. Actual Comparison Year

2022-23 Actual Expenditures by LEA (LA-I)

10 62117 0000000 Report SEMAI
E828R7WJ9X(2023-24)

Object Code	Description
	
Special Education, Unspecified (Goal 5001)

Regionalized Services (Goal 5050)
	
Regionalized Program Specialist (Goal 5060)
	
Special Education, Infants (Goal 5710)
	
Special Education, Preschool Students (Goal 5730)
	
Spec. Education, Ages 5-22 (Goal 5760)

Adjustments*

Total
	
7310	Transfers of Indirect Costs

7350	Transfers of Indirect Costs - Interfund

Total Indirect Costs

TOTAL BEFORE OBJECT 8980

8980	Contributions from Unrestricted Revenues to Federal Resources (From Federal Actual Expenditures section)
8980	Contributions from Unrestricted Revenues to State Resources (Resources 3385, 6500, 6510, & 7240, all goals; resources 2000-2999 & 6010-7810, except 6500, 6510, & 7240, goals 5000-5999)
TOTAL COSTS
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00

0.00

0.00
	
		0.00

* Attach an additional sheet with explanations of any amounts in the Adjustments column.

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: SEMAI, Version 6	Page 5	Printed: 3/19/2024 2:37 PM

Clovis Unified Fresno County

SELPA:	Clovis Unified (FB)

Second Interim

Special Education Maintenance of Effort

2023-24 Projected Expenditures vs. Actual Comparison Year

LEA Maintenance of Effort Calculation (LMC-I)

10 62117 0000000 Report SEMAI
E828R7WJ9X(2023-24)

This form is used to check maintenance of effort (MOE) for an LEA, whether the LEA is a member of a SELPA or is a single-LEA SELPA.

Per the federal Subsequent Years Rule, in order to determine the required level of effort, the LEA must look back to the last fiscal year in which the LEA maintained effort using the same method by which it is currently establishing the compliance standard. To meet the requirement of the Subsequent Years Rule, the LMC-I worksheet has been revised to make changes to sections 3.A.1, 3.A.2, 3.B.1, and 3.B.2. The revised sections allow the LEA to compare the 2023-24 projected expenditures to the most recent fiscal year the LEA met MOE using that method, which is the comparison year.

There are four methods that the LEA can use to demonstrate the compliance standard. They are (1) combined state and local expenditures; (2) combined state and local expenditures on a per capita basis; (3) local expenditures only; and (4) local expenditures only on a per capita basis.

The LEA is only required to pass one of the tests to meet the MOE requirement. However, the LEA is required to show results for all four methods.

SECTION 1	Exempt Reduction Under 34 CFR Section 300.204

If your LEA determines that a reduction in expenditures occurred as a result of one or more of the following conditions, you may calculate a reduction to the required MOE standard. Reductions may apply to combined state and local MOE standard, local only MOE standard, or both.

1. Voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel.

2. A decrease in the enrollment of children with disabilities.

3. The termination of the obligation of the agency to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child:

a. Has left the jurisdiction of the agency;

b. Has reached the age at which the obligation of the agency to provide free appropriate public education (FAPE) to the child has terminated; or

c. No longer needs the program of special education.

4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities.

5. The assumption of cost by the high cost fund operated by the SEA under 34 CFR Sec. 300.704(c).

Provide the condition number, if any, to be used in the calculation below:

Total exempt reductions

State and Local

0.00

Local Only

0.00

SECTION 2	Reduction to MOE Requirement Under IDEA, Section 613 (a)(2)(C) (34 CFR Sec. 300.205)

IMPORTANT NOTE: Only LEAs that have a "meets requirement" compliance determination and that are not found significantly disproportionate for the current year are eligible to use this option to reduce their MOE requirement.

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: SEMAI, Version 6	Page 6	Printed: 3/19/2024 2:37 PM

(e)

Clovis Unified Fresno County

SELPA:	Clovis Unified (FB)

Second Interim

Special Education Maintenance of Effort

2023-24 Projected Expenditures vs. Actual Comparison Year

LEA Maintenance of Effort Calculation (LMC-I)

10 62117 0000000 Report SEMAI
E828R7WJ9X(2023-24)

Up to 50% of the increase in IDEA Part B Section 611 funding in current year compared with prior year may be used to reduce the required level of state and local expenditures. This option is available only if the LEA used or will use the freed up funds for activities authorized under the Elementary and Secondary Education Act (ESEA) of 1965. Also, the amount of Part B funds used for early intervening services (34 CFR 300.226(a)) will count toward the maximum amount by which the LEA may reduce its MOE requirement under this exception [P.L. 108-446].

State and Local	Local Only

Current year funding (IDEA Section 611 Local Assistance Grant Award - Resource 3310

Less: Prior year's funding (IDEA Section 611 Local Assistance Grant Award - Resource 3310)

Increase in funding (if difference is positive)

Maximum available for MOE reduction (50% of increase in funding)

0.00

0.00     (a)

Current year funding (IDEA Section 619 - Resource 3315)

Maximum available for early intervening services (EIS) (15% of current year funding - Resources 3310 and 3315)	0.00     (b)

If (b) is greater than (a).
Enter portion to set aside for EIS (cannot exceed line (b), Maximum available for EIS)	(c)

Available for MOE reduction. (line (a) minus line (c), zero if negative)	0.00     (d)

Enter portion used to reduce MOE requirement (cannot exceed line (d), Available for MOE reduction).

If (b) is less than (a).
Enter portion used to reduce MOE requirement (first column cannot exceed line (a), Maximum available for MOE reduction, second and third columns cannot exceed (e), Portion used to reduce MOE requirement).

Available to set aside for EIS (line (b) minus line (e), zero if negative)	0.00     (f)

Note: If your LEA exercises the authority under 34 CFR 300.205(a) to reduce the MOE requirement, the LEA must provide the ESEA programs, SACS Only Account Code, Local Account Code, and description of the activities paid with the freed up funds:

	

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: SEMAI, Version 6	Page 7	Printed: 3/19/2024 2:37 PM

2.

Clovis Unified Fresno County

SELPA:	Clovis Unified (FB)

Second Interim

Special Education Maintenance of Effort

2023-24 Projected Expenditures vs. Actual Comparison Year

LEA Maintenance of Effort Calculation (LMC-I)

10 62117 0000000 Report SEMAI
E828R7WJ9X(2023-24)

SECTION 3	Column A	Column B	Column C

Projected Exps.

(LP-I Worksheet)

FY 2023-24

Actual Expenditures

Comparison Year

FY 2022-23

Difference

(A - B)

A. COMBINED STATE AND LOCAL EXPENDITURES METHOD

1.
	Under "Comparison Year," enter the most recent year in which MOE compliance was met using the actual vs. actual method based on state and local expenditures.

cal e

	a. Total special education expenditures
	129,589,629.19
						
b. Less: Expenditures paid from federal sources

c. Expenditures paid from state and local sources

Add/Less: Adjustments and/or PCRA required for MOE calculation

Comparison year's expenditures, adjusted for MOE calculation

Less: Exempt reduction(s) from SECTION 1
Less: 50% reduction from SECTION 2

Net expenditures paid from state and local sources

If the difference in Column C for the Section 3.A.1 is positive or zero, the MOE eligibility requirement is met based on the combi

Under "Comparison Year," enter the most recent year in which MOE compliance was met using the actual vs. actual method based on the per capita local expenditures.

a. Total special education expenditures
b. Less: Expenditures paid from federal sources
	20,327,170.35
						
	109,262,458.84
		102,146,284.20
6,458,831.96

			108,605,116.16

0.00

			0.00
				
	109,262,458.84
		108,605,116.16
	657,342.68

nation of state and lo

Projected Exps.

FY 2023-24
		
xpenditures.

Comparison Year
FY 2022-23

Difference

							
	129,589,629.19
						
	20,327,170.35

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: SEMAI, Version 6	Page 8	Printed: 3/19/2024 2:37 PM

1.
2.

Clovis Unified Fresno County

SELPA:	Clovis Unified (FB)

Second Interim

Special Education Maintenance of Effort

2023-24 Projected Expenditures vs. Actual Comparison Year

LEA Maintenance of Effort Calculation (LMC-I)

10 62117 0000000 Report SEMAI
E828R7WJ9X(2023-24)

c. Expenditures paid from state and local sources	109,262,458.84	102,146,284.20
			
Add/Less: Adjustments and/or PCRA required for MOE calculation
		6,458,831.96
				
	Comparison year's expenditures, adjusted for MOE calculation
			108,605,116.16

0.00
				
	Less: Exempt reduction(s) from SECTION 1
							
Less: 50% reduction from SECTION 2

Net expenditures paid from state and local sources

d. Special education unduplicated pupil count

e. Per capita state and local expenditures (A2c/A2d)

If the difference in Column C for the Section 3.A.2 is positive or zero, the MOE eligibility requirement is met based on the per ca

B. LOCAL EXPENDITURES ONLY METHOD

Under "Comparison Year," enter the most recent year in which MOE compliance was met using the actual vs. actual method based on local expenditures only.

xpend
	0.00
				
	109,262,458.84
		108,605,116.16

4,733.00
		
4,369.00

	23,085.24
		24,858.12
		(1,772.87)
		
	pita state and local e

Projected Exps.

FY 2023-24
		itures.

Comparison Year
FY 2022-23

Difference

							
a. Expenditures paid from local sources	59,155,915.21
	49,776,302.37
0.00
				
Add/Less: Adjustments required for MOE calculation

Comparison year's expenditures, adjusted for MOE calculation

Less: Exempt reduction(s) from SECTION 1
Less: 50% reduction from SECTION 2

Net expenditures paid from local sources

If the difference in Column C for the Section 3.B.1 is positive or zero, the MOE eligibility requirement is met based on the local

Under "Comparison Year," enter the most recent year in which MOE compliance was met using the actual vs.actual method based on the per capita local expenditures only.

a. Expenditures paid from local sources
							
			49,776,302.37

0.00

			0.00
				
	59,155,915.21
		49,776,302.37
		9,379,612.84

expenditures.

Projected Exps.

FY 2023-24

Comparison Year
FY 2022-23

Difference

							
	59,155,915.21
	49,776,302.37

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: SEMAI, Version 6	Page 9	Printed: 3/19/2024 2:37 PM

Clovis Unified Fresno County

SELPA:	Clovis Unified (FB)

Second Interim

Special Education Maintenance of Effort

2023-24 Projected Expenditures vs. Actual Comparison Year

LEA Maintenance of Effort Calculation (LMC-I)

10 62117 0000000 Report SEMAI
E828R7WJ9X(2023-24)

	Add/Less: Adjustments required for MOE calculation
		0.00
			
	Comparison year's expenditures, adjusted for MOE calculation
			49,776,302.37

s onl
					
	Less: Exempt reduction(s) from SECTION 1

Less: 50% reduction from SECTION 2

Net expenditures paid from local sources

b. Special education unduplicated pupil count

c. Per capita local expenditures (B2a/B2b)

If the difference in Column C for the Section 3.B.2 is positive or zero, the MOE eligibility requirement is met based on the per ca

Kyle Ellis
			0.00
				
				0.00
				
		59,155,915.21
		49,776,302.37

4,733.00
		
4,369.00

		12,498.61
		11,393.07
		1,105.54

pita local expenditure
		
y.

(559) 327-9061
				
	Contact Name
Assistant Director, Budget & Finance
			Telephone Number
kyleellis@cusd.com
		
	Title
			E-mail Address

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: SEMAI, Version 6	Page 10	Printed: 3/19/2024 2:37 PM

Clovis Unified Fresno County

SELPA:

Second Interim

Special Education Maintenance of Effort

2023-24 Projected Expenditures vs. Actual Comparison Year 2023-24 Projected Expenditures by SELPA (SP-I)

Clovis Unified (FB)

10 62117 0000000 Report SEMAI
E828R7WJ9X(2023-24)

Object Code	Description
	
Clovis Unified (FB00)
	
Adjustments*
	
Total
	
TOTAL PROJECTED EXPENDITURES - All Sources
1000-1999	Certificated Salaries
2000-2999	Classified Salaries

3000-3999	Employee Benefits

4000-4999	Books and Supplies

5000-5999	Services and Other Operating Expenditures

6000-6999	Capital Outlay (except objects 6600, 6700, 6910, & 6920)

7130	State Special Schools

7430-7439	Debt Service

Total Direct Costs

7310	Transfers of Indirect Costs
7350	Transfers of Indirect Costs - Interfund

Total Indirect Costs

TOTAL COSTS
			
0.00
	
			0.00
	
			0.00
	
			0.00
	
			0.00
	
			0.00
	
			0.00
	
			0.00
	
	0.00
	0.00
	0.00

0.00
	
			0.00
	
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	
PROJECTED EXPENDITURES - State and Local Sources
1000-1999	Certificated Salaries
2000-2999	Classified Salaries

3000-3999	Employee Benefits

4000-4999	Books and Supplies

5000-5999	Services and Other Operating Expenditures

6000-6999	Capital Outlay (except objects 6600, 6700, 6910, & 6920)

7130	State Special Schools

7430-7439	Debt Service

Total Direct Costs

7310	Transfers of Indirect Costs
7350	Transfers of Indirect Costs - Interfund

Total Indirect Costs

TOTAL BEFORE OBJECT 8980

8980	Contributions from Unrestricted Revenues to Federal Resources
			
0.00
	
			0.00
	
			0.00
	
			0.00
	
			0.00
	
			0.00
	
			0.00
	
			0.00
	
	0.00
	0.00
	0.00

0.00
	
			0.00
	
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00

0.00

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: SEMAI, Version 6	Page 11	Printed: 3/19/2024 2:37 PM

Clovis Unified Fresno County

SELPA:

Second Interim

Special Education Maintenance of Effort

2023-24 Projected Expenditures vs. Actual Comparison Year 2023-24 Projected Expenditures by SELPA (SP-I)

Clovis Unified (FB)

10 62117 0000000 Report SEMAI
E828R7WJ9X(2023-24)

Object Code	Description
	
Clovis Unified (FB00)
	
Adjustments*
	
Total
	
TOTAL COSTS
	0.00
	0.00
	0.00
	
PROJECTED EXPENDITURES - Local Sources
1000-1999	Certificated Salaries
2000-2999	Classified Salaries

3000-3999	Employee Benefits

4000-4999	Books and Supplies

5000-5999	Services and Other Operating Expenditures

6000-6999	Capital Outlay (except objects 6600, 6700, 6910, & 6920)

7130	State Special Schools

7430-7439	Debt Service

Total Direct Costs

7310	Transfers of Indirect Costs
7350	Transfers of Indirect Costs - Interfund

Total Indirect Costs

TOTAL BEFORE OBJECT 8980

8980	Contributions from Unrestricted Revenues to Federal Resources (From PROJECTED EXPENDITURES - State and Local Sources section)
8980	Contributions from Unrestricted Revenues to State Resources

TOTAL COSTS
			
0.00
	
			0.00
	
			0.00
	
			0.00
	
			0.00
	
			0.00
	
			0.00
	
			0.00
	
	0.00
	0.00
	0.00

0.00
	
			0.00
	
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00

0.00

0.00
	
			0.00
	
	0.00
	0.00
	0.00
	
UNDUPLICATED PUPIL COUNT
			0.00

* Attach an additional sheet with explanations of any amounts in the Adjustments column.

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: SEMAI, Version 6	Page 12	Printed: 3/19/2024 2:37 PM

Clovis Unified

Fresno County

Second Interim

2023-24 Projected Year Totals SUMMARY OF INTERFUND ACTIVITIES
FOR ALL FUNDS

10 62117 0000000 Form SIAI
E828R7WJ9X(2023-24)

Description
	Direct Costs - Interfund
	Indirect Costs - Interfund

Interfund Transfers In 8900-8929

Interfund Transfers Out 7600-7629

Due From Other Funds 9310

Due To Other Funds 9610

Transfers In 5750
	
Transfers Out 5750
	
Transfers In 7350
	
Transfers Out 7350
					
01I GENERAL FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
08I STUDENT ACTIVITY SPECIAL REVENUE FUND
Expenditure Detail
Other Sources/Uses Detail
	
0.00
	
(416,722.19)
	
0.00
	
(1,619,240.96)

19,994,666.00

0.00
				780,431.32

0.00

0.00

0.00

0.00
						
		0.00

6,243.00

0.00

177,848.00

0.00
					
Fund Reconciliation
09I CHARTER SCHOOLS SPECIAL REVENUE FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
10I SPECIAL EDUCATION PASS-THROUGH FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
11I ADULT EDUCATION FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
12I CHILD DEVELOPMENT FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
13I CAFETERIA SPECIAL REVENUE FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
14I DEFERRED MAINTENANCE FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
15I PUPIL TRANSPORTATION EQUIPMENT FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
17I SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
18I SCHOOL BUS EMISSIONS REDUCTION FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
19I FOUNDATION SPECIAL REVENUE FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
20I SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
21I BUILDING FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
25I CAPITAL FACILITIES FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation

0.00

0.00

									

17,373.46

0.00

119,574.00

0.00

846,880.00

0.00

801,997.73

0.00

814,560.27

0.00

0.00

0.00

0.00

(410,392.00)

507,258.69

0.00

0.00

0.00

0.00

0.00

3,900,000.00

0.00

0.00

0.00

0.00

0.00

					

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

					

0.00

0.00

0.00

0.00

414,056.00

450,431.32

500.00

0.00

4,350,790.00

330,000.00

									

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: SIAI, Version 1	Page 1	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim

2023-24 Projected Year Totals SUMMARY OF INTERFUND ACTIVITIES
FOR ALL FUNDS

10 62117 0000000 Form SIAI
E828R7WJ9X(2023-24)

Description
	Direct Costs - Interfund
	Indirect Costs - Interfund

Interfund Transfers In 8900-8929

Interfund Transfers Out 7600-7629

Due From Other Funds 9310

Due To Other Funds 9610

Transfers In 5750
	
Transfers Out 5750
	
Transfers In 7350
	
Transfers Out 7350
					
30I STATE SCHOOL BUILDING LEASE/PURCHASE FUND
Expenditure Detail
Other Sources/Uses Detail
	
0.00
								
		0.00
			
0.00
	
0.00

0.00

0.00
							
Fund Reconciliation
35I COUNTY SCHOOL FACILITIES FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
40I SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
49I CAP PROJ FUND FOR BLENDED COMPONENT UNITS
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
51I BOND INTEREST AND REDEMPTION FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
52I DEBT SVC FUND FOR BLENDED COMPONENT UNITS
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
53I TAX OVERRIDE FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
56I DEBT SERVICE FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
57I FOUNDATION PERMANENT FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation

0.00

4,350,790.00

0.00

0.00

15,133,730.00

300,000.00

0.00

0.00

0.00

0.00

					

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

									
61I CAFETERIA ENTERPRISE FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
62I CHARTER SCHOOLS ENTERPRISE FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
63I OTHER ENTERPRISE FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
66I WAREHOUSE REVOLVING FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
67I SELF-INSURANCE FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
71I RETIREE BENEFIT FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
73I FOUNDATION PRIVATE-PURPOSE TRUST FUND
	
0.00
	
0.00
	
0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1,000.00

0.00

0.00

0.00

					

0.00

									

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: SIAI, Version 1	Page 2	Printed: 3/19/2024 2:30 PM

Clovis Unified

Fresno County

Second Interim

2023-24 Projected Year Totals SUMMARY OF INTERFUND ACTIVITIES
FOR ALL FUNDS

10 62117 0000000 Form SIAI
E828R7WJ9X(2023-24)

Description
	Direct Costs - Interfund
	Indirect Costs - Interfund

Interfund Transfers In 8900-8929

Interfund Transfers Out 7600-7629

Due From Other Funds 9310

Due To Other Funds 9610

Transfers In 5750
	
Transfers Out 5750
	
Transfers In 7350
	
Transfers Out 7350
					
Expenditure Detail
Other Sources/Uses Detail
	0.00
	0.00
							
					0.00
				
Fund Reconciliation
76I WARRANT/PASS-THROUGH FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
95I STUDENT BODY FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation
									
TOTALS
	827,114.19
	(827,114.19)
	1,619,240.96
	(1,619,240.96)
	25,425,887.32
	25,425,887.32

California Dept of Education

SACS Financial Reporting Software - SACS V8

File: SIAI, Version 1	Page 3	Printed: 3/19/2024 2:30 PM

CaliforniaDepartment of Education

ClovisUnified

IFC Statuses

Fiscal year: 2023-24

Print date: 03-19-2414:31

Number: E828R7WJ9X

Form	Id

01CSI	CSI007

01CSI	CSI008

01CSI	CSI009

01CSI	CSI010

01CSI	CSI011

01CSI	CSI012

CASH	CASH001

ESMOE	ESMOE002

ICR	ICR002

ICR	ICR005

ICR	ICR005

ICR	ICR005

ICR	ICR005

MYPI	MYPI002

MYPI	MYPI003

MYPI	MYPI004

MYPI	MYPI005

MYPI	MYPI006

MYPI	MYPI007

MYPI	MYPI008

MYPI	MYPI009

MYPI	MYPI010

MYPI	MYPI014

MYPI	MYPI015

SEAS	SEA002

Short Name

IFC-01CSI-F-DISTRICT-Crit10c,Line4-Positive

IFC-01CSI-F-DISTRICT-CritS7A,Line2-3-NoEntry

IFC-01CSI-F-DISTRICT-CritS7B,Line2-3-NoEntry

IFC-01CSI-F-DISTRICT-CritSS8A-NoEntry

IFC-01CSI-F-DISTRICT-CritS8B-NoEntry

IFC-01CSI-F-DISTRICT-CritS8C-NoEntry

IFC-CASH-W-BY1-TotalMatch

IFC-ESMOE-DETERMINATION

IFC-ICR-F-PartII,LineB-Incomplete-NoSev

IFC-ICR-ExhibitA-ExceedsApprovedRate

IFC-ICR-ExhibitA-ExceedsApprovedRate

IFC-ICR-ExhibitA-ExceedsApprovedRate

IFC-ICR-ExhibitA-ExceedsApprovedRate

IFC-MYPI-W-Unrest/Rest-SecF,LineF1b2-Incomplete

IFC-MYPI-W-Unrest-SecD,Line3e2-Negative

IFC-MYPI-F-Unrest-CEFB-Negative

IFC-MYPI-F-Unrest-LineE2c-Positive

IFC-MYPI-F-Unrest-Explanation-Incomplete

IFC-MYPI-F-Rest-Explanation-Incomplete

IFC-MYPI-F-Rest-Neg-EFB-Explanation-Incomplete

IFC-MYPI-F-Rest-LineD3a,D3b-Negative

IFC-MYPI-F-Rest-LineD3e2-Positive

IFC-MYPI-F-Unrest/Rest-ADA-Incomplete

IFC-MYPI-F-Unrest/Rest-LineF1a-Incomplete

IFC-SEA-SelpaID-Incomplete

Severity

Fatal

No Severity

No Severity

No Severity

No Severity

No Severity

Warning

No Severity

No Severity

No Severity

No Severity

No Severity

No Severity

Warning

Warning

Fatal

Fatal

Fatal

Fatal

Fatal

Fatal

Fatal

Fatal

Fatal

Warning

Status	Data Type

Pass	Projected Totals

Pass	Projected Totals

Pass	Projected Totals

Pass	Projected Totals

Pass	Projected Totals

Pass	Projected Totals

Pass	Projected Totals

Fail	Projected Totals

Pass	Projected Totals

Fail	Original Budget

Fail	Board Approved Operating Budget

Fail	Actualsto Date

Fail	Projected Totals

Pass	Projected Totals

Pass	Projected Totals

Pass	Projected Totals

Pass	Projected Totals

Pass	Projected Totals

Pass	Projected Totals

Pass	Projected Totals

Pass	Projected Totals

Pass	Projected Totals

Pass	Projected Totals

Pass	Projected Totals

Pass	Projected Totals

SACSV8

SACS Web System - SACS V8 3/19/2024 2:08:08 PM

Clovis Unified

Second Interim Actuals to Date 2023-24
Technical Review Checks Phase - All
Display- All Technical Checks

10-62117-0000000

Fresno County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)

W/WC - Warning/Warning with Calculation (If data are not correct, correct the data; if data are correct an explanation is required)
O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORTCHECKS

CHECKFUNCTION - (Fatal) - All FUNCTION codes must be valid.	Passed

CHECKFUND - (Fatal) - All FUND codes must be valid.	Passed

CHECKGOAL - (Fatal) - All GOAL codes must be valid.	Passed

CHECKOBJECT - (Fatal) - All OBJECT codes must be valid.	Passed

CHECKRESOURCE - (Warning) - All RESOURCE codes must be valid.	Passed

CHK-FDXRS7690xOB8590 - (Fatal) - Funds 19, 57, 63, 66, 67, and 73 with Object 8590, All Other State Revenue,	Passed must be used in combination with Resource 7690, STRS-On Behalf Pension Contributions.

CHK-FUNCTIONxOBJECT - (Fatal) - All FUNCTION and OBJECT account code combinations must be valid.	Passed

CHK-FUNDxFUNCTION-A - (Warning) - All FUND (funds 01 through 12, 19, 57, 62, and 73) and FUNCTION	Passed account code combinations should be valid.

CHK-FUNDxFUNCTION-B - (Fatal) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and	Passed FUNCTION account code combinations must be valid.

CHK-FUNDxGOAL - (Warning) - All FUND and GOAL account code combinations should be valid.	Passed

CHK-FUNDxOBJECT - (Fatal) - All FUND and OBJECT account code combinations must be valid.	Passed

CHK-FUNDxRESOURCE - (Warning) - All FUND and RESOURCE account code combinations should be valid.	Passed

CHK-GOALxFUNCTION-A - (Fatal) - Goal and Function account code combinations (all goals with expenditure	Passed objects 1000-7999 in functions 1000-1999 and 4000-5999) must be valid. NOTE: Functions not included in the
GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC.

CHK-GOALxFUNCTION-B - (Fatal) - General administration costs (functions 7200-7999, except 7210) must be	Passed direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or
8600-8699).

Page1of 3

SACS Web System - SACS V8

10-62117-0000000 - Clovis Unified - Second Interim - Actuals to Date 2023-24 3/19/2024 2:08:08 PM

CHK-RES6500XOBJ8091 - (Fatal) - There is no activity in Resource 6500 (Special Education) with Object 8091	Passed (LCFF Transfers-Current Year) or 8099 (LCFF/Revenue Limit Transfers-Prior Years).

CHK-RESOURCExOBJECTA - (Warning) - All RESOURCE and OBJECT (objects 8000 through 9999, except for	Passed 9791, 9793, and 9795) account code combinations should be valid.

CHK-RESOURCExOBJECTB - (Informational) - All RESOURCE and OBJECT(objects 9791, 9793, and 9795)	Passed account code combinations should be valid.

CHK-RS-LOCAL-DEFINED - (Fatal) - All locally defined resource codes must roll up to a CDE defined resource	Passed code.

SPECIAL-ED-GOAL - (Fatal) - Special Education revenue and expenditure transactions (resources 3300-3405,	Passed and 6500-6540, objects 1000-8999) must be coded to a Special Education 5000 goal or to Goal 7110,
Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3307, 3309, 3312, 3318, and 3332.

GENERALLEDGER CHECKS

CONTRIB-RESTR-REV - (Warning) - Contributions from Restricted Revenues (Object 8990) must net to zero by	Passed fund.

CONTRIB-UNREST-REV - (Warning) - Contributions from Unrestricted Revenues (Object 8980) must net to zero	Passed byfund.

EPA-CONTRIB - (Warning) - There should be no contributions (objects 8980-8999) to the Education Protection	Passed Account (Resource 1400).

INTERFD-DIR-COST - (Warning) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds.	Passed

INTERFD-IN-OUT - (Warning) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out	Passed (objects 7610-7629).

INTERFD-INDIRECT - (Warning) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero for all	Passed funds.

INTERFD-INDIRECT-FN - (Warning) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by	Passed function.

INTRAFD-DIR-COST - (Warning) - Transfers of Direct Costs (Object 5710) must net to zero byfund.	Passed

INTRAFD-INDIRECT - (Warning) - Transfers of Indirect Costs (Object 7310) must net to zero byfund.	Passed

INTRAFD-INDIRECT-FN - (Warning) - Transfers of Indirect Costs (Object 7310) must net to zero byfunction.	Passed

LCFF-TRANSFER - (Warning) - LCFF Transfers (objects 8091 and 8099) must net to zero, individually.	Passed

LOTTERY-CONTRIB - (Warning) - There should be no contributions (objects 8980-8999) to the lottery (resources	Passed 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300).

EXPORTVALIDATION CHECKS

Page2of 3

SACS Web System - SACS V8

10-62117-0000000 - Clovis Unified - Second Interim - Actuals to Date 2023-24 3/19/2024 2:08:08 PM

CHK-DEPENDENCY - (Fatal) - If data has changed that affect other forms, the affected forms must be opened and	Passed saved.

CHK-EXTRACTED-DATA-SOURCE - (Warning) - All forms that extract data from a prior reporting period use the	Passed same source extraction submission

VERSION-CHECK - (Warning) - All versions are current.	Passed

Page3of 3

SACS Web System - SACS V8 3/19/2024 2:05:42 PM

Clovis Unified

Second Interim
Board Approved Operating Budget 2023-24 Technical Review Checks Phase - All
Display- All Technical Checks

10-62117-0000000

Fresno County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)

W/WC - Warning/Warning with Calculation (If data are not correct, correct the data; if data are correct an explanation is required)
O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORTCHECKS

CHECKFUNCTION - (Fatal) - All FUNCTION codes must be valid.	Passed

CHECKFUND - (Fatal) - All FUND codes must be valid.	Passed

CHECKGOAL - (Fatal) - All GOAL codes must be valid.	Passed

CHECKOBJECT - (Fatal) - All OBJECT codes must be valid.	Passed

CHECKRESOURCE - (Warning) - All RESOURCE codes must be valid.	Passed

CHK-FDXRS7690xOB8590 - (Fatal) - Funds 19, 57, 63, 66, 67, and 73 with Object 8590, All Other State Revenue,	Passed must be used in combination with Resource 7690, STRS-On Behalf Pension Contributions.

CHK-FUNCTIONxOBJECT - (Fatal) - All FUNCTION and OBJECT account code combinations must be valid.	Passed

CHK-FUNDxFUNCTION-A - (Warning) - All FUND (funds 01 through 12, 19, 57, 62, and 73) and FUNCTION	Passed account code combinations should be valid.

CHK-FUNDxFUNCTION-B - (Fatal) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and	Passed FUNCTION account code combinations must be valid.

CHK-FUNDxGOAL - (Warning) - All FUND and GOAL account code combinations should be valid.	Passed

CHK-FUNDxOBJECT - (Fatal) - All FUND and OBJECT account code combinations must be valid.	Passed

CHK-FUNDxRESOURCE - (Warning) - All FUND and RESOURCE account code combinations should be valid.	Passed

CHK-GOALxFUNCTION-A - (Fatal) - Goal and Function account code combinations (all goals with expenditure	Passed objects 1000-7999 in functions 1000-1999 and 4000-5999) must be valid. NOTE: Functions not included in the
GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC.

CHK-GOALxFUNCTION-B - (Fatal) - General administration costs (functions 7200-7999, except 7210) must be	Passed direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or
8600-8699).

Page1of 3

SACS Web System - SACS V8

10-62117-0000000 - Clovis Unified - Second Interim - Board Approved Operating Budget 2023-24 3/19/2024 2:05:42 PM

CHK-RES6500XOBJ8091 - (Fatal) - There is no activity in Resource 6500 (Special Education) with Object 8091	Passed (LCFF Transfers-Current Year) or 8099 (LCFF/Revenue Limit Transfers-Prior Years).

CHK-RESOURCExOBJECTA - (Warning) - All RESOURCE and OBJECT (objects 8000 through 9999, except for	Passed 9791, 9793, and 9795) account code combinations should be valid.

CHK-RESOURCExOBJECTB - (Informational) - All RESOURCE and OBJECT(objects 9791, 9793, and 9795)	Passed account code combinations should be valid.

CHK-RS-LOCAL-DEFINED - (Fatal) - All locally defined resource codes must roll up to a CDE defined resource	Passed code.

SPECIAL-ED-GOAL - (Fatal) - Special Education revenue and expenditure transactions (resources 3300-3405,	Passed and 6500-6540, objects 1000-8999) must be coded to a Special Education 5000 goal or to Goal 7110,
Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3307, 3309, 3312, 3318, and 3332.

GENERALLEDGER CHECKS

CEFB-POSITIVE - (Warning) - Components of Ending Fund Balance/Net Position (objects 9700-9789, 9796, and	Passed 9797) must be positive individuallybyresource, byfund.

CONTRIB-RESTR-REV - (Warning) - Contributions from Restricted Revenues (Object 8990) must net to zero by	Passed fund.

CONTRIB-UNREST-REV - (Warning) - Contributions from Unrestricted Revenues (Object 8980) must net to zero	Passed byfund.

EFB-POSITIVE - (Warning) - All ending fund balances (Object 979Z) should be positive byresource, byfund.	Passed

EPA-CONTRIB - (Warning) - There should be no contributions (objects 8980-8999) to the Education Protection	Passed Account (Resource 1400).

EXCESS-ASSIGN-REU - (Warning) - Amounts reported in Other Assignments (Object 9780) and/or Reserve for	Passed Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated
(Object 9790) byfund and resource (for all funds except funds 61 through 95).

EXP-POSITIVE - (Warning) - Expenditure amounts (objects 1000-7999) should be positive by function, resource,	Passed and fund.

INTERFD-DIR-COST - (Warning) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds.	Passed

INTERFD-IN-OUT - (Warning) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out	Passed (objects 7610-7629).

INTERFD-INDIRECT - (Warning) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero for all	Passed funds.

INTERFD-INDIRECT-FN - (Warning) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by	Passed function.

INTRAFD-DIR-COST - (Warning) - Transfers of Direct Costs (Object 5710) must net to zero byfund.	Passed

Page2of 3

SACS Web System - SACS V8

10-62117-0000000 - Clovis Unified - Second Interim - Board Approved Operating Budget 2023-24 3/19/2024 2:05:42 PM

INTRAFD-INDIRECT - (Warning) - Transfers of Indirect Costs (Object 7310) must net to zero byfund.	Passed

INTRAFD-INDIRECT-FN - (Warning) - Transfers of Indirect Costs (Object 7310) must net to zero byfunction.	Passed

LCFF-TRANSFER - (Warning) - LCFF Transfers (objects 8091 and 8099) must net to zero, individually.	Passed

LOTTERY-CONTRIB - (Warning) - There should be no contributions (objects 8980-8999) to the lottery (resources	Passed 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300).

OBJ-POSITIVE - (Warning) - All applicable objects should have a positive balance byresource, byfund.	Passed

PASS-THRU-REV=EXP - (Warning) - Pass-through revenues from all sources (objects 8287, 8587, and 8697)	Passed should equal transfers of pass-through revenues to other agencies (objects 7211 through 7213, plus 7299 for
Resource 3327), byfund and resource.

REV-POSITIVE - (Warning) - Revenue amounts exclusive of contributions (objects 8000-8979) should be positive	Passed byresource, byfund.

RS-NET-POSITION-ZERO - (Fatal) - Restricted Net Position (Object 9797), in unrestricted resources, must be	Passed zero, byresource, in funds 61 through 95.

SE-PASS-THRU-REVENUE - (Warning) - Transfers of special education pass-through revenues are not reported	Passed in the general fund for the Administrative Unit of a Special Education Local Plan Area.

UNASSIGNED-NEGATIVE - (Fatal) - Unassigned/Unapprorpriated balance (Object 9790) must be zero or	Passed negative, byresource, in all funds except the general fund and funds 61 through 95.

UNR-NET-POSITION-NEG - (Fatal) - Unrestricted Net Position (Object 9790), in restricted resources, must be zero	Passed or negative, byresource, in funds 61 through 95.

EXPORTVALIDATION CHECKS

CHK-DEPENDENCY - (Fatal) - If data has changed that affect other forms, the affected forms must be opened and	Passed saved.

CHK-EXTRACTED-DATA-SOURCE - (Warning) - All forms that extract data from a prior reporting period use the	Passed same source extraction submission

VERSION-CHECK - (Warning) - All versions are current.	Passed

Page3of 3

SACS Web System - SACS V8 3/19/2024 2:12:52 PM

Clovis Unified

Second Interim Original Budget 2023-24
Technical Review Checks Phase - All
Display- All Technical Checks

10-62117-0000000

Fresno County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)

W/WC - Warning/Warning with Calculation (If data are not correct, correct the data; if data are correct an explanation is required)
O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORTCHECKS

CHECKFUNCTION - (Fatal) - All FUNCTION codes must be valid.	Passed

CHECKFUND - (Fatal) - All FUND codes must be valid.	Passed

CHECKGOAL - (Fatal) - All GOAL codes must be valid.	Passed

CHECKOBJECT - (Fatal) - All OBJECT codes must be valid.	Passed

CHECKRESOURCE - (Warning) - All RESOURCE codes must be valid.	Passed

CHK-FDXRS7690xOB8590 - (Fatal) - Funds 19, 57, 63, 66, 67, and 73 with Object 8590, All Other State Revenue,	Passed must be used in combination with Resource 7690, STRS-On Behalf Pension Contributions.

CHK-FUNCTIONxOBJECT - (Fatal) - All FUNCTION and OBJECT account code combinations must be valid.	Passed

CHK-FUNDxFUNCTION-A - (Warning) - All FUND (funds 01 through 12, 19, 57, 62, and 73) and FUNCTION	Passed account code combinations should be valid.

CHK-FUNDxFUNCTION-B - (Fatal) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and	Passed FUNCTION account code combinations must be valid.

CHK-FUNDxGOAL - (Warning) - All FUND and GOAL account code combinations should be valid.	Passed

CHK-FUNDxOBJECT - (Fatal) - All FUND and OBJECT account code combinations must be valid.	Passed

CHK-FUNDxRESOURCE - (Warning) - All FUND and RESOURCE account code combinations should be valid.	Passed

CHK-GOALxFUNCTION-A - (Fatal) - Goal and Function account code combinations (all goals with expenditure	Passed objects 1000-7999 in functions 1000-1999 and 4000-5999) must be valid. NOTE: Functions not included in the
GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC.

CHK-GOALxFUNCTION-B - (Fatal) - General administration costs (functions 7200-7999, except 7210) must be	Passed direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or
8600-8699).

Page1of 3

SACS Web System - SACS V8

10-62117-0000000 - Clovis Unified - Second Interim - Original Budget 2023-24 3/19/2024 2:12:52 PM

CHK-RES6500XOBJ8091 - (Fatal) - There is no activity in Resource 6500 (Special Education) with Object 8091	Passed (LCFF Transfers-Current Year) or 8099 (LCFF/Revenue Limit Transfers-Prior Years).

CHK-RESOURCExOBJECTA - (Warning) - All RESOURCE and OBJECT (objects 8000 through 9999, except for	Passed 9791, 9793, and 9795) account code combinations should be valid.

CHK-RESOURCExOBJECTB - (Informational) - All RESOURCE and OBJECT(objects 9791, 9793, and 9795)	Passed account code combinations should be valid.

CHK-RS-LOCAL-DEFINED - (Fatal) - All locally defined resource codes must roll up to a CDE defined resource	Passed code.

SPECIAL-ED-GOAL - (Fatal) - Special Education revenue and expenditure transactions (resources 3300-3405,	Passed and 6500-6540, objects 1000-8999) must be coded to a Special Education 5000 goal or to Goal 7110,
Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3307, 3309, 3312, 3318, and 3332.

GENERALLEDGER CHECKS

CEFB-POSITIVE - (Fatal) - Components of Ending Fund Balance/Net Position (objects 9700-9789, 9796, and	Passed 9797) must be positive individuallybyresource, byfund.

CONTRIB-RESTR-REV - (Fatal) - Contributions from Restricted Revenues (Object 8990) must net to zero byfund.	Passed

CONTRIB-UNREST-REV - (Fatal) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by	Passed fund.

EFB-POSITIVE - (Warning) - All ending fund balances (Object 979Z) should be positive byresource, byfund.	Passed

EPA-CONTRIB - (Fatal) - There should be no contributions (objects 8980-8999) to the Education Protection	Passed Account (Resource 1400).

EXCESS-ASSIGN-REU - (Fatal) - Amounts reported in Other Assignments (Object 9780) and/or Reserve for	Passed Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated
(Object 9790) byfund and resource (for all funds except funds 61 through 95).

EXP-POSITIVE - (Warning) - Expenditure amounts (objects 1000-7999) should be positive by function, resource,	Passed and fund.

INTERFD-DIR-COST - (Warning) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds.	Passed

INTERFD-IN-OUT - (Warning) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out	Passed (objects 7610-7629).

INTERFD-INDIRECT - (Warning) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero for all	Passed funds.

INTERFD-INDIRECT-FN - (Warning) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by	Passed function.

INTRAFD-DIR-COST - (Fatal) - Transfers of Direct Costs (Object 5710) must net to zero byfund.	Passed

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SACS Web System - SACS V8

10-62117-0000000 - Clovis Unified - Second Interim - Original Budget 2023-24 3/19/2024 2:12:52 PM

INTRAFD-INDIRECT - (Fatal) - Transfers of Indirect Costs (Object 7310) must net to zero byfund.	Passed

INTRAFD-INDIRECT-FN - (Fatal) - Transfers of Indirect Costs (Object 7310) must net to zero byfunction.	Passed

LCFF-TRANSFER - (Warning) - LCFF Transfers (objects 8091 and 8099) must net to zero, individually.	Passed

LOTTERY-CONTRIB - (Fatal) - There should be no contributions (objects 8980-8999) to the lottery (resources	Passed 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300).

OBJ-POSITIVE - (Warning) - All applicable objects should have a positive balance byresource, byfund.	Passed

PASS-THRU-REV=EXP - (Warning) - Pass-through revenues from all sources (objects 8287, 8587, and 8697)	Passed should equal transfers of pass-through revenues to other agencies (objects 7211 through 7213, plus 7299 for
Resource 3327), byfund and resource.

REV-POSITIVE - (Warning) - Revenue amounts exclusive of contributions (objects 8000-8979) should be positive	Passed byresource, byfund.

RS-NET-POSITION-ZERO - (Fatal) - Restricted Net Position (Object 9797), in unrestricted resources, must be	Passed zero, byresource, in funds 61 through 95.

SE-PASS-THRU-REVENUE - (Warning) - Transfers of special education pass-through revenues are not reported	Passed in the general fund for the Administrative Unit of a Special Education Local Plan Area.

UNASSIGNED-NEGATIVE - (Fatal) - Unassigned/Unapprorpriated balance (Object 9790) must be zero or	Passed negative, byresource, in all funds except the general fund and funds 61 through 95.

UNR-NET-POSITION-NEG - (Fatal) - Unrestricted Net Position (Object 9790), in restricted resources, must be zero	Passed or negative, byresource, in funds 61 through 95.

EXPORTVALIDATION CHECKS

CHK-DEPENDENCY - (Fatal) - If data has changed that affect other forms, the affected forms must be opened and	Passed saved.

CHK-EXTRACTED-DATA-SOURCE - (Warning) - All forms that extract data from a prior reporting period use the	Passed same source extraction submission

VERSION-CHECK - (Warning) - All versions are current.	Passed

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SACS Web System - SACS V8 3/19/2024 2:21:36 PM

Clovis Unified

Second Interim Projected Totals 2023-24
Technical Review Checks Phase - All
Display- All Technical Checks

10-62117-0000000

Fresno County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)

W/WC - Warning/Warning with Calculation (If data are not correct, correct the data; if data are correct an explanation is required)
O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORTCHECKS

CHECKFUNCTION - (Fatal) - All FUNCTION codes must be valid.	Passed

CHECKFUND - (Fatal) - All FUND codes must be valid.	Passed

CHECKGOAL - (Fatal) - All GOAL codes must be valid.	Passed

CHECKOBJECT - (Fatal) - All OBJECT codes must be valid.	Passed

CHECKRESOURCE - (Warning) - All RESOURCE codes must be valid.	Passed

CHK-FDXRS7690xOB8590 - (Fatal) - Funds 19, 57, 63, 66, 67, and 73 with Object 8590, All Other State Revenue,	Passed must be used in combination with Resource 7690, STRS-On Behalf Pension Contributions.

CHK-FUNCTIONxOBJECT - (Fatal) - All FUNCTION and OBJECT account code combinations must be valid.	Passed

CHK-FUNDxFUNCTION-A - (Warning) - All FUND (funds 01 through 12, 19, 57, 62, and 73) and FUNCTION	Passed account code combinations should be valid.

CHK-FUNDxFUNCTION-B - (Fatal) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and	Passed FUNCTION account code combinations must be valid.

CHK-FUNDxGOAL - (Warning) - All FUND and GOAL account code combinations should be valid.	Passed

CHK-FUNDxOBJECT - (Fatal) - All FUND and OBJECT account code combinations must be valid.	Passed

CHK-FUNDxRESOURCE - (Warning) - All FUND and RESOURCE account code combinations should be valid.	Passed

CHK-GOALxFUNCTION-A - (Fatal) - Goal and Function account code combinations (all goals with expenditure	Passed objects 1000-7999 in functions 1000-1999 and 4000-5999) must be valid. NOTE: Functions not included in the
GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC.

CHK-GOALxFUNCTION-B - (Fatal) - General administration costs (functions 7200-7999, except 7210) must be	Passed direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or
8600-8699).

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SACS Web System - SACS V8

10-62117-0000000 - Clovis Unified - Second Interim - Projected Totals 2023-24 3/19/2024 2:21:36 PM

CHK-RES6500XOBJ8091 - (Fatal) - There is no activity in Resource 6500 (Special Education) with Object 8091	Passed (LCFF Transfers-Current Year) or 8099 (LCFF/Revenue Limit Transfers-Prior Years).

CHK-RESOURCExOBJECTA - (Warning) - All RESOURCE and OBJECT (objects 8000 through 9999, except for	Passed 9791, 9793, and 9795) account code combinations should be valid.

CHK-RESOURCExOBJECTB - (Informational) - All RESOURCE and OBJECT(objects 9791, 9793, and 9795)	Passed account code combinations should be valid.

CHK-RS-LOCAL-DEFINED - (Fatal) - All locally defined resource codes must roll up to a CDE defined resource	Passed code.

SPECIAL-ED-GOAL - (Fatal) - Special Education revenue and expenditure transactions (resources 3300-3405,	Passed and 6500-6540, objects 1000-8999) must be coded to a Special Education 5000 goal or to Goal 7110,
Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3307, 3309, 3312, 3318, and 3332.

GENERALLEDGER CHECKS

CEFB-POSITIVE - (Fatal) - Components of Ending Fund Balance/Net Position (objects 9700-9789, 9796, and	Passed 9797) must be positive individuallybyresource, byfund.

CONTRIB-RESTR-REV - (Fatal) - Contributions from Restricted Revenues (Object 8990) must net to zero byfund.	Passed

CONTRIB-UNREST-REV - (Fatal) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by	Passed fund.

EFB-POSITIVE - (Warning) - All ending fund balances (Object 979Z) should be positive byresource, byfund.	Passed

EPA-CONTRIB - (Fatal) - There should be no contributions (objects 8980-8999) to the Education Protection	Passed Account (Resource 1400).

EXCESS-ASSIGN-REU - (Fatal) - Amounts reported in Other Assignments (Object 9780) and/or Reserve for	Passed Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated
(Object 9790) byfund and resource (for all funds except funds 61 through 95).

EXP-POSITIVE - (Warning) - Expenditure amounts (objects 1000-7999) should be positive by function, resource,	Passed and fund.

INTERFD-DIR-COST - (Warning) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds.	Passed

INTERFD-IN-OUT - (Warning) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out	Passed (objects 7610-7629).

INTERFD-INDIRECT - (Warning) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero for all	Passed funds.

INTERFD-INDIRECT-FN - (Warning) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by	Passed function.

INTRAFD-DIR-COST - (Fatal) - Transfers of Direct Costs (Object 5710) must net to zero byfund.	Passed

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SACS Web System - SACS V8

10-62117-0000000 - Clovis Unified - Second Interim - Projected Totals 2023-24 3/19/2024 2:21:36 PM

INTRAFD-INDIRECT - (Fatal) - Transfers of Indirect Costs (Object 7310) must net to zero byfund.	Passed

INTRAFD-INDIRECT-FN - (Fatal) - Transfers of Indirect Costs (Object 7310) must net to zero byfunction.	Passed

LCFF-TRANSFER - (Warning) - LCFF Transfers (objects 8091 and 8099) must net to zero, individually.	Passed

LOTTERY-CONTRIB - (Fatal) - There should be no contributions (objects 8980-8999) to the lottery (resources	Passed 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300).

OBJ-POSITIVE - (Warning) - All applicable objects should have a positive balance byresource, byfund.	Passed

PASS-THRU-REV=EXP - (Warning) - Pass-through revenues from all sources (objects 8287, 8587, and 8697)	Passed should equal transfers of pass-through revenues to other agencies (objects 7211 through 7213, plus 7299 for
Resource 3327), byfund and resource.

REV-POSITIVE - (Warning) - Revenue amounts exclusive of contributions (objects 8000-8979) should be positive	Passed byresource, byfund.

RS-NET-POSITION-ZERO - (Fatal) - Restricted Net Position (Object 9797), in unrestricted resources, must be	Passed zero, byresource, in funds 61 through 95.

SE-PASS-THRU-REVENUE - (Warning) - Transfers of special education pass-through revenues are not reported	Passed in the general fund for the Administrative Unit of a Special Education Local Plan Area.

UNASSIGNED-NEGATIVE - (Fatal) - Unassigned/Unapprorpriated balance (Object 9790) must be zero or	Passed negative, byresource, in all funds except the general fund and funds 61 through 95.

UNR-NET-POSITION-NEG - (Fatal) - Unrestricted Net Position (Object 9790), in restricted resources, must be zero	Passed or negative, byresource, in funds 61 through 95.

SUPPLEMENTALCHECKS

CS-EXPLANATIONS - (Fatal) - Explanations must be provided in the Criteria and Standards Review (Form 01CSI)	Passed for all criteria and for supplemental information items S1 through S6, and S9 if applicable, where the standard has
not been met or where the status is Not Met or Yes.

CS-YES-NO - (Fatal) - Supplemental information items and additional fiscal indicator items in the Criteria and	Passed Standards Review (Form 01CSI) must be answered Yes or No, where applicable, for the form to be complete.

EXPORTVALIDATION CHECKS

ADA-PROVIDE - (Fatal) - Average DailyAttendance data (Form AI) must be provided.	Passed

CASHFLOW-PROVIDE - (Warning) - A Cashflow Worksheet (Form CASH) must be provided with your Interim	Passed reports. (Note: LEAs may use a cashflow worksheet other than Form CASH, as long as it provides a monthly
cashflow projected through the end of the fiscal year.)

CHK-DEPENDENCY - (Fatal) - If data has changed that affect other forms, the affected forms must be opened and	Passed saved.

CHK-EXTRACTED-DATA-SOURCE - (Warning) - All forms that extract data from a prior reporting period use the	Passed same source extraction submission

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SACS Web System - SACS V8

10-62117-0000000 - Clovis Unified - Second Interim - Projected Totals 2023-24 3/19/2024 2:21:36 PM

CHK-UNBALANCED-A - (Warning) - Unbalanced and/or incomplete data in anyof the forms should be corrected	Passed before an official export is completed.

CHK-UNBALANCED-B - (Fatal) - Unbalanced and/or incomplete data in any of the forms must be corrected	Passed before an official export is completed.

CS-PROVIDE - (Fatal) - The Criteria and Standards Review (Form 01CSI) has been provided.	Passed

FORM01-PROVIDE - (Fatal) - Form 01 (Form 01I) must be opened and saved.	Passed

INTERIM-CERT-PROVIDE - (Fatal) - Interim Certification (Form CI) must be provided.	Passed

MYP-PROVIDE - (Warning) - A Multiyear Projection Worksheet must be provided with your Interim. (Note: LEAs	Passed mayuse a multiyear projection worksheet other than Form MYP, with approval of their reviewing agency, as long as
it provides current year and at least two subsequent fiscal years, and separately projects unrestricted resources, restricted resources, and combined total resources.)

MYPIO-PROVIDE - (Warning) - A multiyear projection worksheet must be provided with your interim report for any	Passed fund projecting a negative balance at the end of the current fiscal year. (Note: LEAs mayuse a multiyear projection
worksheet other than Form MYPIO, with approval of their reviewing agency.)

VERSION-CHECK - (Warning) - All versions are current.	Passed

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