2018-2019 Annual Report September 11, 2019

2018-2019 Adopted Budget June 13, 2018

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

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

	

TABLE OF CONTENTS

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

General Fund Annual Report….………………………………………………………………………………           2-31 Narrative………………………………………………………………………………………………………            2-9
Projected Fund Balance……………………………………………………………………………………….	9 Multi-Year Projection…………………………………………………………………………………………               10 Revenue……………………………………………………………………………………………………….         11-17 Expenditures…………………………………………………………………………………………………..         18-31

Charter School Fund……………………………………………………………………………………………...	32-46 Narrative………………………………………………………………………………………………………	32-36 Revenue……………………………………………………………………………………………………….	37-39 Expenditures…………………………………………………………………………………………………..	40-46

Adult Education…………………………………………………………………………………………………...	47-60 Narrative………………………………………………………………………………………………………	47-51 Revenue……………………………………………………………………………………………………….	52-53 Expenditures…………………………………………………………………………………………………..	54-60

Child Development………………………………………………………………………………………………..	61-73 Narrative………………………………………………………………………………………………………	61-64 Revenue……………………………………………………………………………………………………….	65-66 Expenditures…………………………………………………………………………………………………..	67-73

Cafeteria…………………………………………………………………………………………………………...	74-84 Narrative………………………………………………………………………………………………………	74-78 Revenue……………………………………………………………………………………………………….              79 Expenditures…………………………………………………………………………………………………..	80-84

Other Funds……………………………………………………………………………………………………….	85-128

-i-

CLOVIS UNIFIED SCHOOL DISTRICT

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

Eimear O’Farrell, Ed.D.	District Superintendent

Introduction

For the past twenty-six (26) fiscal years, quarterly financial reports have been prepared by the Administration for review by the Board which reflects updated financial data relative to the General Fund and other District funds.	The quarterly reports consist of First Interim, Second Interim, and Third Quarter. The First and Second Interim reports are prepared based on budget and actuals as of October 31 and January 31 of each fiscal year, respectively as required by Education Code Section 46704.33.	The Third Quarter and Annual Financial Reports are prepared on a year to date basis as of March 31 and June 30, respectively. The Annual Financial Report (Fourth Quarter) is prepared for review by the Board prior to the completion of the audited financial statements.

During the 2018-19 fiscal year, the Board has utilized the "single step" budget calendar in meeting its legal requirements regarding the adoption of the annual operating budget. The District's budget was adopted by the Board at its June 13, 2018 meeting.

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

Separate financial reports have been prepared for the General Fund, Charter School Fund, Adult Education Fund, Child Development Fund and the Cafeteria Fund which compares the Third Quarter budget as approved by the Governing Board, with the Unaudited Actuals revenues and expenditures for the 2018-19 fiscal year. In addition, the financial reports for these funds are preceded by a narrative, which briefly summarizes major differences between budgets for revenue and expenditure categories. The section titled “All Other Funds” of the District is included for a more comprehensive view of all District funds but does not include a narrative. The format for this report is similar to the Adopted Budget for easier reading and data comprehension.

1

GENERAL FUND

Summary Revisions to General Fund Budget

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

I. 2018-19 REVENUES

 Item	Budget Adjustment Prior Year Revenue Adjustment                               $     525,510 ADA Increase                                                                     	148,913
Change from 3rd Quarter to Annual	$     673,423

A.	Local Control Funding Formula (LCFF) Revenues

2018-19 Adopted Budget

$ 375,300,523

2018-19 Annual

$ 377,019,505

Increase/(Decrease)

$ 1,718,982

LCFF Revenues changed from $376,346,082 at Third Quarter to $377,019,505 at Annual, an increase of $673,423. The increase is due to an increase of 16 ADA from the projection at Third Quarter and prior year LCFF revenue adjustment.	The	adjustments	to	LCFF Revenues are as follows:

B.	Federal Revenues

Federal Revenues changed from $19,747,625 at Third Quarter to $20,104,086 at Annual, an increase of $356,462. The increase is primarily due to increased amount of Medi-Cal and Medical	Assistance	Administration	(MAA) reimbursements from Third Quarter to Annual. The increase was offset by a decrease due to the posting     of	deferred     revenues	from     Title I/II/III/IV. The deferred revenues will be added into the 2019-20 fiscal year budget and allocated     to     eligible     expenditures.          The

2

adjustments to Federal Revenues are as follows:

Item	Budget Adjustment MAA Reimbursements                                              $	663,013 Medi-Cal Reimbursements                                               293,660 Junior ROTC                                                                              (3,834) Title I/II/III/IV                                                                    (596,377)
Change from 3rd Quarter to Annual	$	356,462

2018-19	2018-19

Adopted Budget	Annual	Increase/(Decrease)

$ 15,828,407	$ 20,104,086	$ 4,275,679

C.	Other State Revenues

Other State Revenues changed from $65,659,614 at Third Quarter to $68,120,374 at Annual, an increase of $2,460,760.	The increase is primarily due to the updated STRS on behalf entry required to be posted to the District’s General	Ledger.	There     is	an	offsetting expenditure posted to a STRS expenditure account, thus there is no impact to the General Fund.     The District also received additional Lottery Revenue due to State increased funding per ADA.     The increase was offset by unspent funds from the Low Performing Student Block Grant and State Career Technical Education grants. These funds are carried over to the next fiscal year to be reallocated, resulting in a

decrease to State Revenues, when compared to the Third Quarter budget, for 2018-19.	The adjustments to Other State Revenues are as follows:

	
	Item	Budget Adjustment
		
	STRS on Behalf, GASB 68	$ 1,821,617
			
	Lottery	1,158,644
			
	Mandate Reimbursements                  `                            390,887 Other State Revenues                                                        518,599 Low Performing Student Grant                                    (941,575 Deferred CTE Revenues                                                   (487,412 Change from 3rd Quarter to Annual             $ 2,460,760
			
		)

		
	2018-19	2018-19
			
	Adopted Budget	Annual	Increase/(Decrease)

	$ 67,363,446	$ 68,120,374	$ 756,928

D.	Local Revenues

Local Revenues changed from $14,945,525 at Third Quarter to $20,205,234 at Annual, an increase	of	$5,259,710.	The	change	is primarily due to increased interest revenue, local grants, and increased revenue from fee-based programs, for example, Sports and Recreation.      The	adjustments      to	Local Revenues are as follows:

3

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

Budget Adjustment $ 2,175,943
1,468,659 607,988 725,946 354,640
 (73,466) $ 5,259,710

F. Other Financing Sources

Other Financing Sources of $1,500,000 remain unchanged	from	Third	Quarter	to Annual. The adjustments to Other Financing Sources are as follows:

2018-19 Adopted Budget

2018-19	Change from 3rd Quarter to Annual	$	0 Annual                  Increase/(Decrease)

2018-19
$ 14,154,763	$ 20,205,234	$ 6,050,471	Adopted Budget

2018-19
Annual	Increase/(Decrease)

$ 1,500,000	$ 1,500,000	$	0

E.	Other Transfers In

Other Transfers In changed from $2,396,526 at Third Quarter to $2,229,339 at Annual, a decrease of $167,187.	The adjustments to Other Transfer In are as follows:

G.	Total General Fund Revenues

Total General Fund Revenues changed from $480,595,371 at Third Quarter to $489,178,538 at Annual, an increase of $8,583,167.

Change from 3rd Quarter to Annual	$	(167,187)	Change from 3rd Quarter to Annual	$ 8,583,167

2018-19 Adopted Budget

2018-19
Annual	Increase/(Decrease)

2018-19 Adopted Budget

2018-19
Annual	Increase/(Decrease)

$ 1,306,000	$ 2,229,339	$	923,339	$ 475,453,139	$ 489,178,538	$13,725,399

4

II.	2018-19 EXPENDITURES	B.	Classified Personnel Salaries

A.	Certificated Personnel Salaries

Certificated Personnel Salaries changed from $193,495,108	at	Third	Quarter	to 192,766,578     at     Annual,     a     decrease     of $728,530. The decrease is due to open Special Education teaching positions and Mental Health Specialists positions.      Also due to actuals	coming    in below    projections for General Education teachers’ salaries.      The adjustments to certificated salaries are as follows:

Classified Personnel Salaries changed from $80,004,334 at Third Quarter to $80,290,309 at Annual, an increase of $285,974.	The increase is primarily due to salary and benefit expenditures approved and reimbursed by site foundations	and	ASB	organizations. Reimbursable expenditures are not included in the budget resulting in an increase to this classification when reporting on year end actuals. This increase was offset by a decrease in	Special          Instructional          Assistant expenditures due to open positions.

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

Budget Adjustment $	112,502
73,020 22,843
(125,192) (206,136)
 (605,567) $	(728,530)

Item

Other Classified Salaries Classified Overtime Instructional Assistants
Change from 3rd Quarter to Annual

2018-19                          2018-19 Adopted Budget                     Annual

Budget Adjustment $ 616,296
97,486

      (427,808) $     285,974

Increase/(Decrease)

2018-19 Adopted Budget

2018-19	$ 76,670,703	$ 80,290,309	$ 3,619,606 Annual                   Increase/(Decrease)

$ 189,160,328	$ 192,766,578	$ 3,606,250

5

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

Employee Benefits changed from $126,623,796 at Third Quarter to $129,441,672 at Annual, an increase of $2,817,875. The increase is due to an adjustment to the GASB 68 STRS on behalf	entry.	Additionally,	a	significant increase      was      posted	to      the      Workers Compensation incurred but not reported liability based on the District’s most recent actuarial study. The majority of the CalSTRS decrease noted below is the result of excess contributions returned to the District from CalSTRS.	The adjustments to Employee Benefits are as follows:

Item	Budget Adjustment STRS on Behalf                                                              $     1,821,617 Workers Comp Actuarial                                                   2,140,343 Health and Welfare                                                                  224,176 CalPERS                                                                                      (221,189) Other Benefits                                                                          (395,141) CalSTRS                                                                             	(751,931)
Change from 3rd Quarter to Annual	$	2,817,875

Books, Supplies and Other Materials changed from	$30,994,357	at	Third	Quarter	to $22,555,496	at	Annual,	a     decrease     of $8,438,861. The decrease is primarily due to unused	grant     funds     as     well	as     site, department, and program carryover.       The carryover is designated as follows and will be available for future needs in the upcoming year.

Item	Budget Adjustment Fee Based Program Carryover                                 $	(745,427) Site/Department Carryover                                              (797,011) Student Computer Refresh                                                 (994,688) LCAP Carryover                                                                   (2,401,909)
	
	Textbooks	      (3,499,826)
	
Change
	from 3rd Quarter to Annual	$ (8,438,861)

2018-19	2018-19
Adopted Budget	Annual	Increase/(Decrease)

$ 30,810,999	$ 22,555,496	$ (8,255,504,)

2018-19 Adopted Budget

$ 125,165,453

2018-19 Annual

$ 129,441,672

Increase/(Decrease)

$ 4,276,219

6

E.	Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating expenditures changed from $35,628,962 at Third Quarter to $30,519,913 at Annual, a decrease of $5,109,049.	The decrease is primarily due to unused grants funds available for the upcoming school year and utilities savings realized as a result of the second phase of the solar energy project. Special Education non-public school (NPS) and residential treatment center expenditures lower than the Third Quarter budget.	This type of expenditure is hard to predict because the students can enter and leave these facilities frequently.	PG&E costs decreased due to savings from Solar. The adjustments to Contracted Services and Other Operating Expenditures are as follows:

F.	Capital Outlay

Capital Outlay changed from $3,141,828 at Third Quarter to $3,486,662 at Annual, an increase of $344,834. The increase is primarily due to receipt of buses purchased for grants after Third Quarter budget was reported . The increase was offset by a decrease in building improvements, the CTE projects were not completed prior to the end of the fiscal year. The	adjustments	to	Capital	Outlay Expenditures are as follows:

Item	Budget Adjustment BHS Culinary                                                                          $ (366,480) Other improvements                                                               (231,990) Transportation                                                                            943,304
Change from 3rd Quarter to Annual	$ 344,834

2018-19	2018-19
Adopted Budget	Annual	Increase/(Decrease)

Item
Unused Grant Funds Utilities
Other Contracted Services Special Education NPS Repairs/Rentals
Change from 3rd Quarter to Annual

Budget Adjustment	$ 1,056,245	$ 3,486,662	$ 2,430,417 $(2,442,653)
(1,054,647) (930,070) (498,033) (183,646)
$(5,109,049)

2018-19 Adopted Budget

$ 29,484,454

2018-19 Annual

$ 30,519,913

Increase/(Decrease)

$ 1,035,460

7

G.	Other Outgo	I.	Total General Fund Expenditures

Other Outgo changed from $1,289,135 at Third Quarter to $1,204,469 at Annual, a decrease of $84,666.

Total General Fund Expenditures changed from	$479,031,858	at Third	Quarter	to $468,119,435	at	Annual,	a     decrease     of $10,912,423.

Change from 3rd Quarter to Annual	$	(84,666)	Change from 3rd Quarter to Annual	$ (10,912,423)

2018-19 Adopted Budget

2018-19
Annual	Increase/(Decrease)

2018-19 Adopted Budget

2018-19
Annual	Increase/(Decrease)

$ 1,185,203	$ 1,204,469	$	19,266	$ 461,387,721	$ 468,119,435	$ 6,731,714

H.	Inter-fund Transfers Out

Inter-fund Transfers Out remain unchanged from Third Quarter to Annual at $7,854,336.

Change from 3rd Quarter to Annual	$	-0-

2018-19 Adopted Budget

2018-19
Annual	Increase/(Decrease)

$ 7,854,336	$7,854,336	$	-0-

8

J.	Fund Balance

Total revenues are $489,178,538 and total expenditures are $468,119,435 as of the Annual Report. This results in a surplus of $21,059,103. Although, the ongoing operating deficit is $6,451,744.

Beginning Fund Balance 7/1/18, Audited
2018-19 Revenues                           489,178,538 2018-19 Expenditures                    468,119,435
Surplus (1)
Ending Fund Balance 6/30/19, Unaudited Components of Fund Balance:
Non-Spendable:
Revolving Cash Reserve	144,000 Prepaid Expenses	155,000 Stores’ Inventory Reserve             1,653,039
Restricted:
Classified Employee Block Grant	311,098 Routine Restricted Maintenance	538,190 Low Performing Student Block Grant 941,576 Textbooks                                                      1,471,151
Assigned
Textbooks	5,028,675 Student Computer Refresh	4,505,577 LCAP Carryover	2,441,465 Site/Department Carryover	3,102,124 Citi-Kids/CHAPS	1,251,091 Mandate Reserve                                     898,143 CNG                                                               141,672 Facility Usage                                           120,008
One-Time Savings Included in Ongoing Budget Special Education	2,112,902 Utilities	1,047,134
Subtotal of Components

General Reserve 6/30/19
General Reserve as Percentage of Expenditures
One-Time Items in 2018-19: One-Time Revenues
Reduction in Expenditures due to C/O Total One-Time

Ongoing Operating Deficit (1+ 2)
	
$ 94,365,510

21,059,103 $ 115,424,613

:

25,862,845

$ 89,561,768 19.13%

$     (15,998,292)
       (11,512,555) $     (27,510,847)

$	(6,451,744)

9

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

		16-17	17-18	18-19	19-20	19-20	20-21	21-22
Unaudited 	Projected	
Actuals	Actuals	Actuals	Adopted	1st Interim	Projected	Projected

$339,166,659	$349,769,504	$377,019,505	$392,329,252	$392,352,322	$406,183,193	$419,996,342 $17,666,181       $16,742,715           $20,104,086           $16,813,782         $16,813,782       $15,828,407         $15,828,407 $60,947,482       $61,391,193           $68,120,374           $57,094,914         $81,664,640       $74,880,825         $74,941,395 $18,630,214       $19,056,490           $20,205,234           $14,377,799         $14,377,798       $14,187,457         $14,187,457
$3,301,979	$2,877,181	$3,729,339	$1,731,000	$1,730,999	$1,771,468	$1,771,468
	
Revenues
			
LCFF Sources Federal Revenues State Revenues
Other Local Revenues Other Sources
Total Revenues
			
		$439,712,515	$449,837,083	$489,178,538	$482,346,747	$506,939,541	$512,851,350	$526,725,069
	
		$276,494,606	$339,705,049	$368,567,592

$178,638,160     $184,316,026          $192,766,578          $196,798,382       $200,438,382     $202,442,766       $204,694,994 $71,667,683        $75,563,689            $80,290,309            $81,392,199          $82,952,199        $83,781,721          $85,297,459 $107,620,816     $119,576,923          $129,441,672          $134,123,597       $151,563,370     $153,079,004       $158,116,480 $27,731,657        $25,308,354            $22,555,496            $32,377,780          $34,550,206        $34,540,112          $36,066,201 $29,432,341        $29,493,928            $30,519,913            $32,443,966          $37,978,381        $37,978,381          $38,640,231 $4,287,860          $2,810,499              $3,486,662                  $371,668               $371,668             $371,668               $371,668 $10,248,188        $10,129,907              $9,058,805              $8,915,642            $8,915,642          $8,915,642            $9,086,645
	
Expenditures
			
Certificated Salaries Classified Salaries Employee Benefits Books and Supplies
Services & Other Operating Capital Outlay
Other Outgo/Debt Service Total Expenditures

Beginning Fund Balance Fiscal Year Transactions Componets of End Fund Bal. Audit Adjustments
Ending Fund Balance

Components of Ending Balance Non spendable
Restricted Assigned Undesignated
Unrestricted Reserve %
			
		$429,626,705	$447,199,326	$468,119,435	$486,423,234	$516,769,848	$521,109,294	$532,273,679
	
		$276,940,546 (+	$366,559,951
$81,641,943	$91,727,753	$94,365,510	$95,929,023	$115,424,613	$105,594,306	$97,336,362 $10,085,810          $2,637,757	$21,059,103             ($4,076,487)         ($9,830,307)       ($8,257,944)         ($5,548,610)
$0                          $0                                                                                                $0                          $0                            $0 $0                          $0                              $0                              $0                            $0                          $0                            $0
	
		$91,727,753	$94,365,510	$115,424,613	$91,852,536	$105,594,306	$97,336,362	$91,787,752

$	1,939,299     $	2,104,126     $	1,952,039     $	1,952,039     $	1,952,039     $	1,952,039     $	1,952,039 $	2,093,828     $         267,440     $	3,307,015     $                      -	$	3,307,015     $	3,307,015     $	3,307,015 $         11,822,248     $ 12,095,036     $        20,603,791     $        10,676,611     $     17,443,755     $ 17,443,755     $     17,443,755 $         75,872,378     $ 79,958,700     $        89,561,768     $        79,223,886     $     82,891,497     $ 74,633,553     $     69,084,943
17.66%	17.88%	19.13%	16.29%	16.04%	14.32%	12.98%

10

Fund: 01 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

01 - GENERAL FUND	$475,453,139	$480,595,371	$489,178,538	$13,725,399	$8,583,167	2.9	1.8
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID                                     249,513,146             240,556,679             228,212,026             (21,301,120)             (12,344,653)                    (8.5)                    (5.1) $249,513,146           $240,556,679           $228,212,026           ($21,301,120)           ($12,344,653)                    (8.5)                    (5.1)

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.	               52,884,677	56,836,339	66,999,494	14,114,817	10,163,155	26.7	17.9

$52,884,677	$56,836,339	$66,999,494	$14,114,817	$10,163,155	26.7	17.9

8019 - LCFF/Revenue Limit State Aid - Prior Years

801900 - RL ST AID PRIOR YEAR                                                                 0                                 0                     525,510                     525,510                     525,510                     N/A                     N/A $0                               $0                   $525,510                   $525,510                   $525,510                     N/A                     N/A

8021 - Homeowners' Exemptions

802100 - RL HOMEOWNERS                                                            693,993                     686,295                     686,295                       (7,698)                                 0                    (1.1)                       0.0 $693,993                   $686,295                   $686,295                     ($7,698)                               $0                    (1.1)                       0.0

8029 - Other Subventions/In-Lieu Taxes

802900 - RL CTY OTH IN-LIEU TAXES                                                         0                                 0                       59,331                       59,331                       59,331                     N/A                     N/A $0                               $0                     $59,331                     $59,331                     $59,331                     N/A                     N/A

8041 - Secured Roll Taxes
804100 - RL SECURED ROLL TAXES	               71,344,410	75,816,256	75,713,862	4,369,452	(102,394)	6.1	(0.1)

$71,344,410	$75,816,256	$75,713,862	$4,369,452	($102,394)	6.1	(0.1)

8042 - Unsecured Roll Taxes

804200 - RL UNSECURRED ROLL TAXES                                    3,459,917                 3,468,380                 3,398,570                    (61,347)                    (69,810)                    (1.8)                    (2.0) $3,459,917                $3,468,380                $3,398,570                   ($61,347)                   ($69,810)                    (1.8)                    (2.0)

8043 - Prior Years' Taxes

804300 - RL PRIOR YRS TAXES                                                         234,890                     187,912                     284,924                       50,034                       97,012                    21.3                    51.6 $234,890                   $187,912                   $284,924                     $50,034                     $97,012                     21.3                     51.6

8044 - Supplemental Taxes

804400 - RL SUPPLEMENTAL TAXES                                              986,768                     907,223                 1,217,774                     231,006                     310,551                    23.4                    34.2 $986,768                   $907,223                $1,217,774                   $231,006                   $310,551                     23.4                     34.2

8045 - Education Revenue Augmentation Fund (ERAF)

804500 - RL ERAF                                                                        (3,132,270)               (3,608,969)               (1,260,304)                 1,871,966                 2,348,665                  (59.8)                  (65.1) ($3,132,270)             ($3,608,969)             ($1,260,304)                $1,871,966                $2,348,665                  (59.8)                  (65.1)

11

Fund: 01 SubFund: -

8010 - 8099 Revenue Limit Sources

8047 - Community Redevelopment Funds

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

804700 - RL COMM REDEVL FUNDS

8082 - Other In-Lieu Taxes

808200 - RL OTH IN-LIEU TAXES

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

8091 - LCFF Transfers - Current Year

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

8096 - Transfers to Charter Schools in Lieu of Property Taxes

809600 - IN LIEU PROPERTY TAX TRANSFER

0 $0

0 $0

0 $0

0 0

$0

(685,008)

2,307,550 $2,307,550

0 $0

0 $0

0 0

$0

(811,583)

2,022,564 $2,022,564

14,856 $14,856

(7,428) ($7,428)

0 0

$0

(847,969)

2,022,564 $2,022,564

14,856 $14,856

(7,428) ($7,428)

0 0

$0

(162,961)

(284,986) ($284,986)

14,856 $14,856

(7,428) ($7,428)

0 0

$0

(36,386)

N/A                  (12.4) N/A                  (12.4)

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

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

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

N/A	N/A

23.8	4.5

8010 - 8099 Revenue Limit Sources

Percent of Total

($685,008)

$375,300,523

78.9%

($811,583)

$376,346,082

78.3%

($847,969)

$377,019,505

77.1%

($162,961)

$1,718,982

($36,386)	23.8	4.5

$673,423	0.5	0.2

12

Fund: 01 SubFund: -

8100 - 8299 Federal Revenue

8181 - Special Education - Entitlement

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

818100 - FED SP ED ENTITLEMENT

8182 - Special Education - Discretionary Grants

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

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

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

8290 - All Other Federal Revenue

821000 - FED DEFERRED REVENUE 829000 - FED OTH REV

8100 - 8299 Federal Revenue

Percent of Total

6,611,093 $6,611,093

665,253 0

$665,253

0 $0

0 $0

0 8,552,061

$8,552,061

$15,828,407

3.3%

6,888,037 $6,888,037

693,628 0

$693,628

0 $0

0 $0

0 12,165,960

$12,165,960

$19,747,625

4.1%

6,888,037 $6,888,037

693,628 0

$693,628

0 $0

0 $0

0 12,522,421

$12,522,421

$20,104,086

4.1%

276,944 $276,944

28,375 0

$28,375

0 $0

0 $0

0 3,970,360

$3,970,360

$4,275,679

0                       4.2                       0.0 $0                       4.2                       0.0

0                       4.3                       0.0 0                      N/A                      N/A

$0	4.3	0.0

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

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

0                      N/A                      N/A 356,462                     46.4                       2.9

$356,462	46.4	2.9

$356,462	27.0	1.8

13

Fund: 01 SubFund: -

8300 - 8599 Other State Revenue

8311 - Other State Apportionments - Current Year

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

831100 - ST OTH APPORTIONMENTS

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

8550 - Mandated Cost Reimbursements 855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

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

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

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

8639 - All Other Sales

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

23,440,231 $23,440,231

0 $0

15,568,991 $15,568,991

8,303,327 0

$8,303,327

0 20,050,897 0

$20,050,897

$67,363,446 14.2%

25,000 $25,000

107,330 38,000 105,000 0
0

$250,330

23,618,265 $23,618,265

285,394 $285,394

8,516,881 $8,516,881

8,705,371 319,562

$9,024,933

758,014 23,384,994 71,133

$24,214,141

$65,659,614 13.7%

25,000 $25,000

109,135 38,000 108,560 0
0

$255,695

23,560,524 $23,560,524

285,256 $285,256

8,907,768 $8,907,768

9,799,549 384,028

$10,183,577

0 25,112,116 71,133

$25,183,249

$68,120,374 13.9%

33,910 $33,910

100,795 22,080 0
6,028 0

$128,903

120,293 $120,293

285,256 $285,256

(6,661,223) ($6,661,223)

1,496,222 384,028

$1,880,250

0 5,061,219 71,133

$5,132,352

$756,928

8,910 $8,910

(6,535) (15,920) (105,000) 6,028
0

($121,427)

(57,741) ($57,741)

(138) ($138)

390,887 $390,887

1,094,178 64,466

$1,158,644

(758,014) 1,727,122 0

$969,108

$2,460,760

8,910 $8,910

(8,340) (15,920) (108,560) 6,028
0

($126,792)

0.5 0.5

N/A N/A

(42.8) (42.8)

18.0 N/A

22.6

N/A 25.2 N/A

25.6

1.1

35.6 35.6

(6.1) (41.9) (100.0) N/A N/A

(48.5)

(0.2) (0.2)

0.0 0.0

4.6 4.6

12.6 20.2

12.8

(100.0) 7.4 0.0

4.0

3.7

35.6 35.6

(7.6) (41.9) (100.0) N/A N/A

(49.6)

14

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8650 - Leases and Rentals

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

865000 - LOC LEASES & RENTAL                                                       36,000                       36,000                       52,000                       16,000                       16,000                    44.4                    44.4 $36,000                     $36,000                     $52,000                     $16,000                     $16,000                     44.4                     44.4
8660 - Interest

866000 - LOC INTEREST INCOME/TREAS                                      925,000                     925,000                 3,100,943                 2,175,943                 2,175,943                  235.2                  235.2 $925,000                   $925,000                $3,100,943                $2,175,943                $2,175,943                   235.2                   235.2

8677 - Interagency Services Between LEAs

867700 - LOC INTERAGENCY                                                             61,095                     157,742                       84,275                       23,180                    (73,466)                    37.9                  (46.6) $61,095                   $157,742                     $84,275                     $23,180                   ($73,466)                     37.9                  (46.6)

8689 - All Other Fees and Contracts

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

3,538,846	3,595,127	3,943,785	404,939	348,658	11.4	9.7 1,800                          5,280                          6,100                          4,300                             820                   238.9                     15.5 3,700                        11,673                        11,243                          7,543                           (430)                   203.9                     (3.7)
0	7,256	7,524	7,524	268	N/A	3.7 0                             480                             480                             480                                  0	N/A	0.0 0	6,313	8,552	8,552                          2,239	N/A                     35.5 0                                  0                                  0                                  0                                  0	N/A                      N/A 0                                  0                                  0                                  0                                  0	N/A                      N/A
32,500                        40,693                        19,336                     (13,164)                     (21,357)                  (40.5)                  (52.5) 1,894,970                  1,894,970                  1,848,567                     (46,403)                     (46,403)                     (2.4)                     (2.4)
	566,030	566,030	636,875	70,845	70,845	12.5	12.5

$6,037,846	$6,127,822	$6,482,462	$444,616	$354,640	7.4	5.8

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

869100 - NON-REV LIMIT 50% / IN-LIEU	                             700	700	7,428	6,728	6,728	961.1	961.1

8699 - All Other Local Revenue 861000 - LOC DEF REVENUE 869900 - LOC OTHER REVENUE
869905 - PREPAYMENTS/DEPOSITS 869910 - LOC REBATE-CCARD 869915 - REIMB REVENUE
869917 - BENEFIT REBATES 869919 - E-RATE REVENUE 869920 - NEIGHBORHOOD REV
869930 - DONATION

$700

0 3,077,442 1,000 90,000 130,000 137,519 25,000
0 0

$700

0 3,251,930 1,000 90,000 160,000 137,519 337,207
0 27,863

$7,428

0 6,034,856 5,060 121,178 199,556
0 388,591 0 35,085

$6,728

0 2,957,414 4,060 31,178 69,556 (137,519) 363,591
0 35,085

$6,728

0 2,782,926 4,060 31,178 39,556 (137,519) 51,385
0 7,222

961.1

N/A 96.1 406.0 34.6 53.5 (100.0) 1454.4 N/A N/A

961.1

N/A 85.6 406.0 34.6 24.7 (100.0) 15.2 N/A 25.9

15

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8699 - All Other Local Revenue

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

869941 - CVRC/EARLY INTER SUPPL 869942 - CLOVIS YOUTH
869943 - SP ED SEMINARS

869944 - FAMILY RESOURCE CENTER 869945 - MISC SPED GRANTS 869946 - LOCAL MISC REVENUE 869982 - 1ST FIVE GRANT
869985 - TRANSITIONAL KINDERGARTEN 869990 - 21ST CENTURY

8783 - All Other Transfers from JPAs

878300 - TRANSFER FROM JPA

1,708,869                  1,692,000                  1,862,734                     153,865                     170,734                       9.0                     10.1 0                                  0                                  0                                  0                                  0                      N/A                      N/A
7,416	7,416	6,196	(1,220)	(1,220)	(16.5)	(16.5) 0                                  0                                  0                                  0                                  0                      N/A                      N/A 0                                  0                                  0                                  0                                  0                      N/A                      N/A 0                        55,000                        45,527                        45,527	(9,473)                      N/A	(17.2) 0                                  0                                  0                                  0                                  0                      N/A                      N/A 0                                  0                                  0                                  0                                  0                      N/A                      N/A
	368,537	313,680	270,650	(97,887)	(43,030)	(26.6)	(13.7)

$5,545,782	$6,073,614	$8,969,434	$3,423,652	$2,895,820	61.7	47.7

	1,273,010	1,343,952	1,345,879	72,870	1,927	5.7	0.1

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

8912 - Between General Fund and Special Reserve Fund

$1,273,010 $14,154,763
3.0%

$1,343,952 $14,945,525
3.1%

$1,345,879 $20,205,234
4.1%

$72,870

$6,050,472

$1,927

$5,259,710

5.7	0.1

42.7	35.2

891209 - TRANSFER FR SELF INS FUND                                                     0                                 0                                 0                                 0                                 0                     N/A                     N/A $0                               $0                               $0                               $0                               $0                     N/A                     N/A
8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891902 - GF TRANSFER FROM RCA 891998 - FROM SFP TO OTHER FUNDS

1,306,000                  2,396,526                  2,229,339                     923,339                   (167,187)                     70.7                     (7.0) 0                                  0                                  0                                  0                                  0                      N/A                      N/A
	0	0	0	0	0	N/A	N/A

 8900 - 8929 Interfund Transfers In	

Percent of Total

8930 - 8979 All Other Financing Sources

8972 - Proceeds from Capital Leases

$1,306,000 $1,306,000
0.3%

$2,396,526 $2,396,526
0.5%

$2,229,339 $2,229,339
0.5%

$923,339

$923,339

($167,187)

($167,187)

70.7	(7.0)

70.7	(7.0)

897200 - PROCEEDS FROM CAPITAL LEASES	                 1,500,000	1,500,000	1,500,000	0	0	0.0	0.0

8930 - 8979 All Other Financing Sources

Percent of Total

$1,500,000 $1,500,000
0.3%

$1,500,000 $1,500,000
0.3%

$1,500,000                               $0 $1,500,000                               $0
0.3%

$0	0.0	0.0

$0	0.0	0.0

16

Fund: 01 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

8980 - 8999 Contributions

Percent of Total

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

$0	$0	$0	$0

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

$0	N/A	N/A

17

Fund: 01 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

01 - GENERAL FUND	$461,387,721	$479,031,858	$468,119,435	$6,731,714	($10,912,423)	1.5	(2.3)

-

210070 - INSTRUCT ASST OT	                                 0	0	0	0	0	N/A	N/A

Percent of Total

1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

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

$0	N/A	N/A

$0	N/A	N/A

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries 120001 - LIBRARIAN SAL
120002 - GUIDANCE SAL GLS/GIS
120003 - PSYCH/MENTAL HEALTH SP SAL 120004 - NURSE SAL
120040 - PUPIL SUPPORT HRLY 120050 - PUPIL SUPPORT SUB 120090 - Pupil Support Extra Time

139,589,218              141,171,364              140,565,797                     976,579                   (605,567)                       0.7                     (0.4) 2,426,924                  2,830,545                  2,853,388                     426,464                        22,843                     17.6                       0.8 1,994,938                  2,296,903                  2,585,080                     590,142                     288,177                     29.6                     12.5 942,403                  1,790,850                  1,573,164                     630,761                   (217,686)                     66.9                  (12.2)
0                                  0                                  0                                  0                                  0                      N/A                      N/A 6,447,858                  6,794,341                  6,622,664                     174,807                   (171,677)                       2.7                     (2.5) 0                        94,500                     106,999                     106,999                        12,499                      N/A                     13.2 2,477,674                  2,464,115                  2,498,101                        20,427                        33,986                       0.8                       1.4
	0	0	50,596	50,596	50,596	N/A	N/A

$153,879,015	$157,442,619	$156,855,790	$2,976,775	($586,829)	1.9	(0.4)

283,780                     293,625                     293,625                          9,846                                  0                       3.5                       0.0 7,996,440                  8,428,086                  8,417,727                     421,287                     (10,359)                       5.3                     (0.1) 5,487,596                  5,471,282                  5,265,146                   (222,450)                   (206,136)                     (4.1)                     (3.8) 2,820,112                  2,910,510                  2,895,037                        74,925                     (15,474)                       2.7                     (0.5) 8,898                        10,581                          3,806                       (5,092)                       (6,775)                  (57.2)                  (64.0) 215,500                     172,000                     174,529                     (40,971)                          2,529                  (19.0)                       1.5
	0	437	437	437	0	N/A	0.0

$16,812,325	$17,286,521	$17,050,308	$237,983	($236,214)	1.4	(1.4)

1300 - Certificated Supervisors' and Administrators' Salaries
130001 - PRINCIPAL SAL                                                              4,973,029                  5,129,192                  5,127,915                     154,887                       (1,276)                       3.1                       0.0 130002 - COORDINATOR SAL                                                         220,331                     226,940                     226,940                          6,609                                  0                       3.0                       0.0
130005 - DEPUTY PRINCIPAL SAL
130003 - LEARNING DIRECTOR SAL                                           3,657,353                  3,539,494                  3,536,323                   (121,030)                       (3,172)                     (3.3)                     (0.1) 809,627                     812,480                     812,480                          2,854                                  0                       0.4                       0.0
130007 - DIRECTORS ACTI/ATHL/ASST SAL
130008 - DIST ADM SAL
680,324                     810,742                     810,742                     130,419                                  0                     19.2                       0.0 4,174,557                  4,270,181                  4,243,216                        68,658                     (26,966)                       1.6                     (0.6)
130050 - CERT ADMIN SUB
	0	0	48,655	48,655	48,655	N/A	N/A

$14,515,220	$14,789,030	$14,806,272	$291,052	$17,242	2.0	0.1

18

Fund: 01 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1900 - Other Certificated Salaries

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

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

2100 - Classified Instructional Salaries

210001 - INSTR ASSIST/TUTOR 210002 - EDUCATIONAL INTERPRETER 210003 - INSTR ASSIST/TUTOR 1:1 210040 - INSTRUCTIONAL HOURLY 210050 - INSTR ASSIST SUB
210090 - OTHER INSTR CLASSIFIED 210099 - INSTRUCTIONAL ASST. REIMB.

846,692 1,337,436 1,694,946 3,500 15,000 26,200 29,994
0

$3,953,768

$189,160,328 41.0%

15,182,396 863,282
0 175,022
1,212,274 0 0

$17,432,974

847,387 1,249,320 1,717,831 5,125 34,000 93,280 29,994
0

$3,976,938

$193,495,108 40.4%

16,847,282 707,572
0 214,883 768,899 0
0

$18,538,636

847,452 1,239,133 1,717,006 2,505 68,013 90,405 42,619 47,076

$4,054,209

$192,766,578 41.2%

16,536,136 606,732
0 211,556 748,562 0
7,843

$18,110,828

761 (98,303) 22,059 (995) 53,013 64,205 12,624 47,076

$100,441

$3,606,250

1,353,740 (256,550) 0
36,534 (463,713) 0
7,843

$677,854

65                       0.1                       0.0 (10,187)                     (7.4)                     (0.8) (825)                       1.3                       0.0 (2,620)                  (28.4)                  (51.1) 34,013                   353.4                   100.0 (2,875)                   245.1                     (3.1) 12,624                     42.1                     42.1 47,076                      N/A                      N/A

$77,271	2.5	1.9

($728,530)	1.9	(0.4)

(311,146)                       8.9                     (1.8) (100,840)                  (29.7)                  (14.3) 0                      N/A                      N/A
(3,328)                     20.9                     (1.5) (20,337)                  (38.3)                     (2.6) 0                      N/A                      N/A
7,843	N/A	N/A

($427,808)	3.9	(2.3)

19

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

3,331,724                  3,562,570                  3,513,476                     181,752                     (49,093)                       5.5                     (1.4) 1,334,741                  1,381,346                  1,378,704                        43,963                       (2,642)                       3.3                     (0.2) 6,722,900                  6,902,200                  6,933,357                     210,457                        31,157                       3.1                       0.5 2,637,464                  2,697,690                  2,674,757                        37,293                     (22,933)                       1.4                     (0.9) 366,375                     239,304                     231,915                   (134,460)                       (7,389)                  (36.7)                     (3.1) 3,230,280                  3,310,796                  3,293,070                        62,791                     (17,726)                       1.9                     (0.5) 76,334                        76,602                        79,706                          3,372                          3,103                       4.4                       4.1 239,710                     247,624                     247,269                          7,559                           (356)                       3.2                     (0.1) 249,911                     296,315                     262,425                        12,514                     (33,889)                       5.0                  (11.4) 932,661                     904,459                     899,036                     (33,625)                       (5,423)                     (3.6)                     (0.6) 3,462,027                  3,358,306                  3,459,369                       (2,658)                     101,064                     (0.1)                       3.0 174,417                     178,688                     164,732                       (9,685)                     (13,956)                     (5.6)                     (7.8) 1,560,797                  1,589,118                  1,426,068                   (134,728)                   (163,050)                     (8.6)                  (10.3) 11,822                        12,079                        11,559                          (263)                          (520)                     (2.2)                     (4.3) 385,495                     734,238                     838,184                     452,689                     103,946                   117.4                     14.2 68,630                        63,334                        59,528                       (9,102)                       (3,806)                  (13.3)                     (6.0)
	0	0	29,132	29,132	29,132	N/A	N/A

$24,785,286	$25,554,668	$25,502,288	$717,002	($52,380)	2.9	(0.2)

2300 - Classified Supervisors' and Administrators' Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries 240001 - CLASS BUSINESS SUPPORT
240040 - CLASS BUSINESS SUPPORT HRLY 240050 - CLASS BUSINESS SUPPORT SUB 240070 - CLASS BUSINESS SUPPORT OT 240090 - CLASS BUSINESS SUPPORT OTHER

2900 - Other Classified Salaries

9,135,695                  9,673,723                  9,566,826                     431,131                   (106,896)                       4.7                     (1.1) 63,000                        63,000                        63,000                                  0                                  0                       0.0                       0.0
0	0	0	0	0	N/A	N/A
	0	17,579	22,280	22,280	4,700	N/A	26.7

$9,198,695	$9,754,302	$9,652,106	$453,411	($102,196)	4.9	(1.0)

15,829,780                16,240,163                16,116,094                     286,315                   (124,069)                       1.8                     (0.8) 6,500                          8,204                        10,982                          4,482                          2,778                     69.0                     33.9 349,687                     336,764                     306,590                     (43,097)                     (30,174)                  (12.3)                     (9.0) 61,088                        64,068                        47,002                     (14,087)                     (17,066)                  (23.1)                  (26.6)
	31,750	40,216	50,614	18,865	10,398	59.4	25.9

$16,278,804	$16,689,414	$16,531,282	$252,478	($158,132)	1.6	(0.9)

290001 - RECREATION SAL 290002 - CAMPUS MONITOR SAL 290004 - MGMT-SCHL RES OFFCR 290005 - RESOURCE OFFICER SAL 290006 - STUDENT LIAISON

351,841 817,213 81,257 695,342 1,893,755

276,032 717,556 81,763 715,436 2,117,605

298,698 707,730 81,763 705,213 2,298,900

(53,143) (109,483) 506 9,872 405,145

22,666                  (15.1)                       8.2 (9,826)                  (13.4)                     (1.4) 0                       0.6                       0.0 (10,223)                       1.4                     (1.4) 181,295                     21.4                       8.6

20

3.4
18.1

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2900 - Other Classified Salaries

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

290011 - CLASSIFIED TEACHER/THEATRE 290040 - OTH CL HOURLY
290050 - OTHER CLASS SUB 290060 - CLASSIFIED STIPEND 290070 - OTH CLASSIFIED OT 290090 - OTHER CLASSIFIED SAL 290099 - CLASSIFIED REIMB

261,182                     305,515                     304,642                        43,460                          (873) 658,639                     696,022                     768,839                     110,201                        72,817 66,609                        97,633                     132,703                        66,094                        35,070 3,923,234                  4,226,868                  4,370,029                     446,796                     143,161 17,959                        32,598                        38,504                        20,545                          5,906 207,913                     200,285                     137,336                     (70,577)                     (62,949)
	0	0	649,446	649,446	649,446

$8,974,943	$9,467,313	$10,493,804	$1,518,861	$1,026,491

16.6	(0.3)
16.7                     10.5 99.2                     35.9

11.4
(33.9)
114.4                  (31.4) N/A                     N/A

16.9	10.8

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

$76,670,703

16.6%

$80,004,334

16.7%

$80,290,309	$3,619,606	$285,974	4.7	0.4

17.2%

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT                                                                    45,323,096               45,535,193               46,544,853                 1,221,757                 1,009,659                       2.7                       2.2 $45,323,096             $45,535,193             $46,544,853                $1,221,757                $1,009,659                       2.7                       2.2

3102 - State Teachers' Retirement System, classified positions
310201 - STRS CLASSIFIED	                     554,754	615,836	675,763	121,009	59,927	21.8	9.7

$554,754	$615,836	$675,763	$121,009	$59,927	21.8	9.7

3201 - Public Employees' Retirement System, certificated positions
320100 - PERS CERTIFICATED	                     179,613	274,026	258,239	78,625	(15,787)	43.8	(5.8)

$179,613	$274,026	$258,239	$78,625	($15,787)	43.8	(5.8)

3202 - Public Employees' Retirement System, classified positions
320200 - PERS CLASSIFIED	               11,828,632	12,475,025	12,269,623	440,991	(205,402)	3.7	(1.6)

$11,828,632	$12,475,025	$12,269,623	$440,991	($205,402)	3.7	(1.6)

3301 - OASDI/Medicare/Alternative, certificated positions
330100 - SOCIAL SECURITY CERT	76,181	98,731	102,587	26,406	3,856	34.7	3.9
330101 - MEDICARE CERT                                                           2,659,977                  2,702,438                  2,648,235                     (11,742)                     (54,204)                     (0.4)                     (2.0) 330102 - SUPPLEMENTAL RETIREMENT CERT                                10,512                       24,232                       35,571                       25,059                       11,339                  238.4                    46.8
$2,746,670	$2,825,401	$2,786,393	$39,723	($39,008)	1.4	(1.4)

3302 - OASDI/Medicare/Alternative, classified positions
330200 - SOCIAL SECURITY CLASS	4,323,846	4,531,281	4,220,878	(102,968)	(310,402)	(2.4)	(6.9)
330201 - MEDICARE CLASS                                                          1,076,526                  1,128,030                  1,124,610                        48,084                       (3,419)                       4.5                     (0.3) 330202 - SUPPLEMENTAL RETIREMENT CLASS                            244,329                     199,498                     247,671                         3,342                       48,172                       1.4                    24.1
$5,644,701	$5,858,809	$5,593,159	($51,542)	($265,649)	(0.9)	(4.5)

21

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3401 - Health & Welfare Benefits, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

3402 - Health & Welfare Benefits, classified positions

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

27,529,601 2,504,637 548,505 145,422

$30,728,165

13,855,102 1,310,787 287,364 69,415 287,825

$15,810,493

27,430,700 2,495,821 546,813 148,656

$30,621,991

13,875,805 1,326,107 290,637 70,968 259,627

$15,823,143

27,708,502 2,465,051 539,631 145,579

$30,858,761

13,926,219 1,285,147 281,563 70,237 247,382

$15,810,548

178,900 (39,586) (8,874) 157

$130,597

71,116 (25,641) (5,801) 823 (40,443)

$55

277,801                       0.6                       1.0 (30,770)                     (1.6)                     (1.2) (7,183)                     (1.6)                     (1.3) (3,078)                       0.1                     (2.1)

$236,771	0.4	0.8

50,413                       0.5                       0.4 (40,960)                     (2.0)                     (3.1) (9,073)                     (2.0)                     (3.1) (730)                       1.2                     (1.0) (12,245)                  (14.1)                     (4.7)

($12,595)	0.0	(0.1)

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

93,656 $93,656

42,393

$42,393

94,209 $94,209

39,491

$39,491

94,143 $94,143

39,190

$39,190

487 $487

(3,204)

($3,204)

(66)                       0.5                     (0.1) ($66)                       0.5                    (0.1)

(302)	(7.6)	(0.8)

($302)	(7.6)	(0.8)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT	1,152,774

$1,152,774

1,244,125

$1,244,125

3,384,468

$3,384,468

2,231,694

$2,231,694

2,140,343

$2,140,343

193.6	172.0

193.6	172.0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS

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

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED

1,565,188 $1,565,188

6,407,110 $6,407,110

1,966,174

$1,966,174

1,638,470 $1,638,470

6,433,779 $6,433,779

1,950,845

$1,950,845

1,653,410 $1,653,410

6,367,677 $6,367,677

1,927,212

$1,927,212

88,222 $88,222

(39,433) ($39,433)

(38,962)

($38,962)

14,940 $14,940

(66,102) ($66,102)

(23,633)

($23,633)

5.6                       0.9 5.6                       0.9

(0.6)                     (1.0) (0.6)                    (1.0)

(2.0)	(1.2)

(2.0)	(1.2)

22

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3802 - PERS Reduction, classified positions

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

3901 - Other Benefits, certificated positions

390100 - OTH BEN CERT

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

390105 - PARS CERT GOLDEN HANDSHAKE

3902 - Other Benefits, classified positions

390201 - OTH BEN CLASS

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

390206 - PARS GOLDEN HANDSHAKE

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

0 0

$0

0 0
746,949 27,464 0

$774,413

0 0
306,617 41,003 0

$347,621

$125,165,453 27.1%
84.7%

0 0

$0

0 0
766,599 47,803 0

$814,401

0 0
315,303 63,748 0

$379,052

$126,623,796 26.4%
83.5%

0 0

$0

0 0
770,978 56,925 0

$827,904

0 0
321,130 29,198 0

$350,329

$129,441,672 27.7%
86.0%

0 0

$0

0 0
24,029 29,462 0

$53,491

0 0
14,513 (11,805) 0

$2,708

$4,276,219

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

$0	N/A	N/A

0                      N/A                      N/A 0                      N/A                      N/A
4,380                       3.2                       0.6 9,123                   107.3                     19.1 0                      N/A                      N/A

$13,502	6.9	1.7

0                      N/A                      N/A 0                      N/A                      N/A
5,827                       4.7                       1.8 (34,550)                  (28.8)                  (54.2) 0                      N/A                      N/A

($28,723)	0.8	(7.6)

$2,817,875	3.4	2.2

-

560031 - REPAIR VANDALISM

Percent of Total

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

410000 - TEXTBOOKS

0 $0

$0 0.0%

4,735,345

$4,735,345

0 $0

$0 0.0%

2,534,209

$2,534,209

0 $0

$0 0.0%

878,320

$878,320

0 $0

$0

(3,857,025)

($3,857,025)

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

$0	N/A	N/A

(1,655,889)	(81.5)	(65.3)

($1,655,889)	(81.5)	(65.3)

23

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4200 - Books and Other Reference Materials

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

420000 - OTH BOOKS/LIBRARY 420099 - BOOKS REIMB

340,587	252,127	221,126	(119,461)	(31,001)	(35.1)	(12.3)
	0	0	0	0	0	N/A	N/A

4300 - Materials and Supplies
430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430002 - HOLDING INSTR SUPP 430004 - PRINTING/PUBLISHING 430005 - FOOD/IN-HOUSE MEETINGS 430006 - FOOD SUP SIERRA OUTDOOR 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430010 - SUPPLIES IMMUNIZATION 430011 - BLUEPRINTS/BIDS
430012 - ERGONOMICS/PURCHASING 430016 - SOFTWARE REIMBURSEMENT 430023 - SALES/USE TAX
430026 - FACILITY USE SUPPLIES 430031 - VANDALISM
430038 - UNIFORMS 430050 - SUPPLIES M&O
430051 - SMALL TOOLS M&O 430052 - ASBESTOS/CONCRETE M&O 430053 - LAMP REPLACEMENT M&O 430054 - SUPP M&O SAFETY
430055 - SUPPLIES POOL 430060 - SUPPLIES GROUNDS
430061 - SUPPLIES HAZARDOUS WASTE 430062 - SUPPLIES FIBAR M&O
430063 - SUPPLIES IRRIGATION 430064 - CHEMICAL PRE-EMERGENT 430065 - SUPP VARSITY FIELD 430066 - SUPP BASEBALL FIELD ELEM 430070 - SUPPLIES/TRANSP
430071 - SHOP TOOLS 430072 - GAS
430073 - DIESEL
430074 - SUPP OIL & GR TRANSP 430075 - TIRES/OTH VEHICLES

$340,587

5,998,152 0 3,155,298 44,195 352,964 241,843 28,807 4,748,887 0
0 10,000 0 3,000 32,699
115,890 111,486 1,479,014 76,474 10,000 67,169 15,710 266,008 269,473 93,000 42,500 160,000 380 40,845 855 90,223 2,564 346,000 527,419 75,205 233,324

$252,127

6,436,902 2,866,608 (797,487) 40,300 606,294 241,229 26,892 7,125,318 0
0 10,000 0 3,000 32,699
115,000 118,306 1,526,332 74,274 10,000 47,169 13,510 266,008 292,273 48,000 45,500 138,700 380 52,845 855 87,582 11,088 345,800 698,527 92,899 269,626

24

$221,126

4,293,244 14,597
0 35,682 438,135 257,328 6,263
5,493,006 0
66 12,447 0 2,932 31,519
156,672 110,956 1,755,140 69,550 10,743 57,765 4,742 322,150 277,479 48,962 43,569 151,711 231 54,702
0 113,409 9,351 364,172 708,190 49,334 227,004

($119,461)

(1,704,908) 14,597 (3,155,298) (8,513) 85,171 15,484 (22,544) 744,118
0 66
2,447 0 (68)
(1,180) 40,782 (530) 276,125 (6,924) 743 (9,405) (10,968) 56,142 8,006 (44,038) 1,069 (8,289) (149) 13,857 (855) 23,186 6,787 18,172 180,771 (25,872) (6,320)

($31,001)

(2,143,658) (2,852,011) 797,487 (4,618) (168,159) 16,098 (20,629) (1,632,313) 0
66 2,447 0 (68)
(1,180) 41,672 (7,350) 228,808 (4,724) 743 10,595 (8,768) 56,142 (14,794) 962 (1,931) 13,011 (149) 1,857 (855) 25,827 (1,737) 18,372 9,663 (43,566) (42,621)

(35.1)

(28.4) N/A (100.0) (19.3) 24.1 6.4 (78.3) 15.7 N/A N/A 24.5 N/A (2.3) (3.6) 35.2 (0.5) 18.7 (9.1) 7.4 (14.0) (69.8) 21.1 3.0 (47.4) 2.5 (5.2) (39.3) 33.9 (100.0) 25.7 264.7 5.3 34.3 (34.4) (2.7)

(12.3)

(33.3) (99.5) (100.0) (11.5) (27.7) 6.7 (76.7) (22.9) N/A N/A 24.5 N/A (2.3) (3.6) 36.2 (6.2) 15.0 (6.4) 7.4 22.5 (64.9) 21.1 (5.1) 2.0 (4.2) 9.4 (39.3) 3.5 (100.0) 29.5 (15.7) 5.3
1.4 (46.9) (15.8)

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430076 - REPAIR SUPP TRANSP 430082 - INVENTORY ADJUSTMENT 430091 - OFFSET FOR 5700 OBJECTS 430092 - PURCHASING BIDS
430099 - REIMB SUPPLY

4400 - Noncapitalized Equipment

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

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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

5200 - Travel and Conferences

520000 - CONF/TRAVEL

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

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5400 - Insurance

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

642,326 10,169 854
0 0

$19,292,735

6,419,410 22,922
0

$6,442,332

$30,810,999 6.7%

2,798,283 $2,798,283

1,511,705 317,802 44,500
0

$1,874,007

55,972 $55,972

519,982 2,002,019 34,607 (1,087,931)

$1,468,677

695,693 10,169 358,776 0
1,172

$21,912,241

6,272,858 22,922
0

$6,295,780

$30,994,357 6.5%

3,390,145 $3,390,145

3,474,755 319,546 49,000
0

$3,843,301

59,980 $59,980

676,135 2,118,466 34,607 (1,087,931)

$1,741,277

25

777,544 3,499
0 0
142,053

$16,044,145

5,570,889 0 (158,985)

$5,411,905

$22,555,496 4.8%

2,892,112 $2,892,112

2,195,826 340,377 53,297 21,152

$2,610,651

61,842 $61,842

676,135 2,142,172 (24,733) (1,170,600)

$1,622,974

135,218 (6,670) (854)
0 142,053

($3,248,590)

(848,521) (22,922) (158,985)

($1,030,428)

($8,255,504)

93,829 $93,829

684,121 22,576 8,797 21,152

$736,645

5,870 $5,870

156,153 140,153 (59,340) (82,670)

$154,297

81,851 (6,670) (358,776) 0 140,882

($5,868,095)

(701,969) (22,922) (158,985)

($883,876)

($8,438,861)

(498,033) ($498,033)

(1,278,929) 20,831 4,297 21,152

($1,232,650)

1,862 $1,862

0 23,706 (59,340) (82,670)

($118,303)

21.1 (65.6) (100.0) N/A N/A

(16.8)

(13.2) (100.0) N/A

(16.0)

(26.8)

3.4 3.4

45.3 7.1 19.8 N/A

39.3

10.5 10.5

30.0 7.0 (171.5) 7.6

10.5

11.8 (65.6) (100.0) N/A 12023.8

(26.8)

(11.2) (100.0) N/A

(14.0)

(27.2)

(14.7) (14.7)

(36.8) 6.5 8.8 N/A

(32.1)

3.1 3.1

0.0 1.1
(171.5) 7.6

(6.8)

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5500 - Operations and Housekeeping Services

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

1,543,607 307,888 118,898
0 25,700 108,000
6,612,350 1,149,000

$9,865,443

1,685,567 533,288 102,898 4,840 25,700 108,000 6,460,492 1,149,000

$10,069,785

1,616,251 575,908 98,545 3,738 17,967 97,558 5,357,528 1,247,644

$9,015,138

72,644 268,020 (20,353) 3,738 (7,733) (10,442) (1,254,822) 98,644

($850,304)

(69,316) 42,620 (4,353) (1,102) (7,733) (10,442) (1,102,964) 98,644

($1,054,647)

4.7                     (4.1) 87.1                       8.0 (17.1)                     (4.2) N/A                  (22.8) (30.1)                  (30.1) (9.7)                     (9.7) (19.0)                  (17.1) 8.6                       8.6

(8.6)	(10.5)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS 560002 - MAINTENANCE AGREEMENTS 560003 - ALARM SYSTEM
560004 - ALARM ADDITIONAL CHARGES 560005 - RENTAL
560006 - REPAIR EQUIP 560007 - MUSIC REPAIR 560009 - FIRE EXT SERV 560010 - BLDG LEASE/RENTS 560050 - REPAIR EQ M&O 560051 - REPAIR EQ, POOL 560070 - OUT SERVICE TRANSP
560071 - OUT SERV MECHANICAL 560072 - EQ REPAIR/TRANSP 560085 - REP/EQ GAD DEPT
560099 - NON/CAPITAL/RENTAL REIMB

286,356 2,688,815 320,567 11,340 143,677 319,320 112,200 30,406 58,600 623,345 89,000 64,914 242,656 122,000 9,500
0

$5,122,696

937,675 2,771,076 286,863 11,156 177,882 328,525 111,078 32,406 58,600 647,845 89,000 86,813 339,895 55,000 9,500
0

$5,943,314

807,700 2,751,486 298,328 3,300 163,487 324,667 97,493 31,806 54,162 680,259 53,527 94,100 342,238
0 10,111 47,005

$5,759,668

521,344 62,671 (22,239) (8,040) 19,810 5,347 (14,707) 1,400 (4,438) 56,914 (35,473) 29,186 99,582 (122,000) 611 47,005

$636,972

(129,975) (19,590) 11,465 (7,856) (14,396) (3,858) (13,585) (600) (4,438) 32,414 (35,473) 7,287 2,343 (55,000) 611 47,005

($183,646)

182.1 2.3 (6.9) (70.9) 13.8 1.7 (13.1) 4.6 (7.6) 9.1 (39.9) 45.0 41.0 (100.0) 6.4 N/A

12.4

(13.9) (0.7) 4.0 (70.4) (8.1) (1.2) (12.2) (1.9) (7.6) 5.0 (39.9) 8.4 0.7
(100.0) 6.4 N/A

(3.1)

26

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

571085 - DIRECT COST/SIERRA OUTDOOR SCH 571090 - DIRECT COST FINGERPRINTS

5750 - Transfers of Direct Costs - Interfund 575000 - DIRECT COST/INTERFUND TRF 575003 - DIRECT COST/UTILITY INTERFUND 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575047 - DIRECT COST/SEMINARS INTERFUND 575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575060 - DIRECT COST/TECH INTERFUND 575070 - DIRECT COST/TCH CTR INTERFUND 575080 - INTER-FUND DIRECT COST FUEL
575081 - DIRECT COST/MET PAC INTERFUND

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

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

(105,790)                   (104,042)                   (102,801)                          2,989                          1,241                     (2.8)                     (1.2) (182,500)                   (175,000)                   (187,200)                       (4,700)                     (12,200)                       2.6                       7.0 (8,158)                     (17,599)                       (5,956)                          2,202                        11,643                  (27.0)                  (66.2) (37,264)                     (42,294)                     (28,980)                          8,284                        13,314                  (22.2)                  (31.5) 4,097                             200                                  0                       (4,097)                          (200)                (100.0)                (100.0) (33,081)                     (37,841)                     (43,015)                       (9,934)                       (5,174)                     30.0                     13.7 0                          (200)                          (200)                          (200)                                  0                      N/A                       0.0
(8,200)                       (8,225)                       (5,844)                          2,356                          2,382                  (28.7)                  (29.0) (2,250)                       (2,150)                          (813)                          1,437                          1,337                  (63.8)                  (62.2) (28,565)                     (28,565)                     (12,783)                        15,783                        15,783                  (55.3)                  (55.3) (24,120)                     (41,231)                     (29,762)                       (5,642)                        11,469                     23.4                  (27.8)
(10,300)	(15,300)	(16,555)	(6,255)	(1,255)	60.7	8.2
	0	(3,050)	(2,800)	(2,800)	250	N/A	(8.2)

($436,131)	($475,298)	($436,708)	($577)	$38,589	0.1	(8.1)

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580003 - CHARTER BUS 580005 - LEGAL SERVICES 580006 - ADVERTISING
580007 - FEES/ADMINISTRATIVE

307,702 3,343,928 695,468 1,387,500 61,073 26,484

358,390 4,470,134 700,468 1,395,950 108,758 29,884

27

279,464 3,260,131 926,487 824,793 97,485 23,864

(28,239) (83,798) 231,019 (562,707) 36,412 (2,620)

(78,926) (1,210,003) 226,019 (571,157) (11,273) (6,020)

(9.2)                  (22.0) (2.5)                  (27.1) 33.2                     32.3 (40.6)                  (40.9) 59.6                  (10.4) (9.9)                  (20.1)

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5800 - Professional/Consulting Services and Operating Expenditures

580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER
580010 - SOFTWARE LICENSE 580011 - FCOE STRS PENATLIES 580021 - LEGAL SETTLEMENTS 580023 - CONS FEE TRANS/QZAB 580024 - CONS FEE TRUSTEE 580025 - CONS FEE/ CCELC 580036 - COST OF ISSUANCE MISC 580050 - ACTUARIAL ADJUST 580090 - BUDGET RESERVE 580099 - CONTRACT REIMB

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

291,158 97,863 520,371 1,000 75,000 1,000 1,500 10,000 3,790
0 991,190 0

$7,815,027

474,830 125,581 320,070 0
0

$920,481

$29,484,454

6.4%

549,097 660,870 1,109,709 1,000 150,000 1,000 1,500 10,000 3,790
0 554,535 0

$10,105,084

492,946 147,001 311,427 0
0

$951,374

$35,628,962

7.4%

660,508 792,342 1,054,163 0
76,156 0 0 0 0 0
55,718 30,163

$8,081,273

504,159 154,190 254,404 0
210

$912,963

$30,519,913

6.5%

369,350 694,479 533,793 (1,000) 1,156 (1,000) (1,500) (10,000) (3,790) 0
(935,473) 30,163

$266,246

29,330 28,609 (65,667) 0
210

($7,517)

$1,035,460

111,411 131,472 (55,545) (1,000) (73,844) (1,000) (1,500) (10,000) (3,790) 0
(498,817) 30,163

($2,023,811)

11,213 7,189 (57,023) 0
210

($38,411)

($5,109,049)

126.9 709.6 102.6 (100.0) 1.5 (100.0) (100.0) (100.0) (100.0) N/A (94.4) N/A

3.4

6.2 22.8 (20.5) N/A N/A

(0.8)

3.5

20.3 19.9 (5.0) (100.0) (49.2) (100.0) (100.0) (100.0) (100.0) N/A (90.0) N/A

(20.0)

2.3 4.9 (18.3) N/A N/A

(4.0)

(14.3)

28

Fund: 01 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

617000 - LAND IMPROVEMENTS 617006 - SITE IMPRV CONSTRUCTION
617014 - SITE IMPRV OTH CONSTRUCTION 617099 - LAND IMPRV REIMB

6200 - Buildings and Improvements of Buildings

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

6400 - Equipment

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

6000 - 6999 Capital Outlay

Percent of Total

0 0 0 0

$0

454,957 104,700 0

$559,657

496,588 0

$496,588

$1,056,245

0.2%

50,440 445,195 0
0

$495,635

970,000 14,700 0

$984,700

1,661,494 0

$1,661,494

$3,141,828

0.7%

13,310 308,783 0
117

$322,210

603,520 0 0

$603,520

2,582,153 (21,221)

$2,560,932

$3,486,662

0.7%

13,310 308,783 0
117

$322,210

148,563 (104,700) 0

$43,863

2,085,565 (21,221)

$2,064,344

$2,430,417

(37,130) (136,412) 0
117

($173,425)

(366,480) (14,700) 0

($381,180)

920,659 (21,221)

$899,438

$344,834

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

N/A

32.7 (100.0) N/A

7.8

420.0 N/A

415.7

230.1

(73.6) (30.6) N/A N/A

(35.0)

(37.8) (100.0) N/A

(38.7)

55.4 N/A

54.1

11.0

29

Fund: 01 SubFund: -

7000 - 7499 Other Outgo

7130 - State Special Schools

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

713000 - STATE SP SCH

7283 - All Other Transfers to JPAs

722300 - TRANSFER OUT TO JPA CART

7310 - Transfers of Indirect Costs

731010 - DIRECT SUP/INDIRECT COST

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

7000 - 7499 Other Outgo

Percent of Total

20,000 $20,000

907,951 $907,951

0 $0

(1,379,741) ($1,379,741)

25,890 $25,890

1,611,103 $1,611,103

$1,185,203

0.3%

20,000 $20,000

953,443 $953,443

0 $0

(1,321,301) ($1,321,301)

25,890 $25,890

1,611,103 $1,611,103

$1,289,135

0.3%

19,848 $19,848

933,967 $933,967

0 $0

(1,335,586) ($1,335,586)

33,741 $33,741

1,552,499 $1,552,499

$1,204,469

0.3%

(152) ($152)

26,016 $26,016

0 $0

44,155 $44,155

7,852 $7,852

(58,604) ($58,604)

$19,266

(152)                     (0.8)                     (0.8) ($152)                    (0.8)                    (0.8)

(19,476)                       2.9                     (2.0) ($19,476)                       2.9                    (2.0)

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

(14,285)                     (3.2)                       1.1 ($14,285)                    (3.2)                       1.1

7,852                     30.3                     30.3 $7,852                     30.3                     30.3

(58,604)                     (3.6)                     (3.6) ($58,604)                    (3.6)                    (3.6)

($84,666)	1.6	(6.6)

30

Fund: 01 SubFund: -

7600 - 7629 Interfund Transfers Out

7611 - From General Fund to Child Development Fund

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

761101 - TRANSFER TO CHILD DEVELOPMENT

7612 - Between General Fund and Special Reserve Fund

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

7619 - Other Authorized Interfund Transfers Out

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

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

275,000 2,200,000

$2,475,000

846,880 1,732,456 0
0 0
2,800,000

$5,379,336

$7,854,336

1.7%

0 $0

275,000 2,200,000

$2,475,000

846,880 1,732,456 0
0 0
2,800,000

$5,379,336

$7,854,336

1.6%

0                                  0 $0                               $0

275,000                                  0 2,200,000                                  0

$2,475,000	$0

846,880                                  0 1,732,456                                  0 0                                  0
0                                  0 0                                  0
2,800,000	0

$5,379,336	$0

$7,854,336	$0

1.7%

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

0                       0.0                       0.0 0                       0.0                       0.0

$0	0.0	0.0

0	0.0	0.0 0	0.0	0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0	0.0	0.0

$0	0.0	0.0

$0	0.0	0.0

31

SUMMARY OF REVISIONS

2018-2019 CHARTER SCHOOL FUND BUDGET

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

I.	2018-19 Charter School Revenues

A.	Local Control Funding Formula (LCFF)

LCFF Revenues changed from $4,221,074 at Third Quarter to $4,276,820 at Annual, an increase of $55,746.	This increase is primarily due to the recalculation of LCFF revenue based on the Charter’s ADA at P-2 Revise. The ADA increased from 440.38 to 435.14; an increase of 5.24.

B.	State Revenues

State Revenues changed from $242,820 at Third Quarter to $441,074 at Annual, an increase of $198,254. This change was primarily due to the recoding of California Clean Energy Jobs Act (Prop 39) revenues received during the fiscal year that were originally coded to Fund 40, the Special Reserve Fund for Capital Projects, but should have flowed through the Charter’s Fund 09. Additionally, the Charter did not receive its second apportionment, as scheduled, of the Low-Performing Students Block Grant and lottery revenues increased based on the revised ADA calculation at P-2.

Change from 3rd Quarter to Annual	$ 55,746

2018-19 Adopted Budget

$ 3,657,395

2018-19 Annual

$ 4,276,820

Increase/(Decrease)

$ 619,425

32

Item
Prop. 39 Revenues
Low-Performing Students BG Other State Grants
Change from 3rd Quarter to Annual

Adjustment $ 212,963
(25,688)
         10,979 $ 198,254

D.	Total Charter School Revenues

Total Charter School Revenues changed from $4,535,929 at Third Quarter to $4,852,590 at Annual, an increase of $316,661.

2018-19 Adopted Budget

2018-19
Annual	Increase/(Decrease)	Change from 3rd Quarter to Annual	$ 316,661

$ 220,474	$ 441,074	$ 220,600
2018-19 Adopted Budget

2018-19
Annual	Increase/(Decrease)

C.	Local Revenues	$ 3,924,904	$ 4,852,590	$ 927,686

Local Revenues changed from $72,035 at Third Quarter to $134,696 at Annual, an increase of $62,661. This increase is due to higher than anticipated interest receipts for the third and fourth quarters of the fiscal year and a fair market value adjustment based on the Charter Fund’s cash balances.

Change from 3rd Quarter to Annual	$	62,661

2018-19	2018-19

Adopted Budget	Annual	Increase/(Decrease)

$ 47,035	$ 134,696	$	87,661

II.	2018-2019 Charter School Fund Expenditures

A.	Certificated Personnel Salaries

Certificated Personnel Salaries changed from $1,797,300 at Third Quarter to $1,793,645 at Annual, a decrease of $3,655.	This change was the net result of an increase in teacher hours during both the fourth quarter and summer school to manage class size ratios and a decreased usage of stipends for the final month of the school year.

33

Item	Adjustment Teacher Salaries                                                  $	8,240 Teacher Stipends                                                       (6,652) GIS Wages                                                                      (8,080) Principal Salary                                                            2,838
Change from 3rd Quarter to Annual	$     (3,655)

2018-19	2018-19
Adopted Budget	Annual	Increase/(Decrease)

C.	Employee Benefits

Employee Benefits changed from $864,252 at Third Quarter to $847,062 at Annual, a decrease of $17,190. The decrease is directly related to the previously mentioned salary adjustments.

$ 1,609,553	$ 1,793,645	$ 184,092	Change from 3rd Quarter to Annual	$ (17,190)

2018-19 Adopted Budget
B.	Classified Personnel Salaries
$ 832,375

2018-19 Annual

$ 847,062

Increase/(Decrease)

$	14.686

Classified Personnel Salaries changed from $261,539 at Third Quarter to $257,589 at Annual, a decrease of $3,950. The needs of the student population varies from year to year and this year, the student population did not require IA and translation services as budgeted.

Change from 3rd Quarter to Annual	$	(3,950)

2018-19	2018-19
Adopted Budget	Annual	Increase/(Decrease)

D.	Books, Supplies and Other Materials

Books,	Supplies	and	Other	Materials changed from $133,649 at Third Quarter to $129,255 at Annual, a decrease of $4,394. This      change	was	primarily      due	to supplemental materials being budgeted for, but not required by,      the current student population.

$ 244,725	$ 257,589	$	12,864

34

F.	Other Outgo Change from 3rd Quarter to Annual	$	(4,394)

2018-19 Adopted Budget

$ 173,208

2018-19 Annual

$ 129,255

Increase/(Decrease)

$     (43,953)

Other Outgo changed from $108,438 at Third Quarter to $94,083 at Annual, a decrease of $14,355. This decrease was due to an adjustment to indirect cost.

E.	 Contracted Services and Other Operating Expenditures

Change from 3rd Quarter to Annual	$     (14,355)

2018-19	2018-19
Adopted Budget	Annual	Increase/(Decrease)

Contracted Services and Other Operating Expenditures changed from $221,415 at Third Quarter to $210,459 at Annual, a decrease of $10,956. The decrease is due to various decreases. Classifications include advertising, utility, and contract services.

Change from 3rd Quarter to Annual	$ (10,956)

2018-19	2018-19

Adopted Budget	Annual	Increase/(Decrease)

$ 189,075	$ 210,459	$ 21,384

$ 46,991	$ 94,083	$	47,092

G.	Inter-fund Transfers Out

Inter-fund	Transfers	Out	changed from	$-0-       at	Third       Quarter	to $212,963     at Annual,     an	increase     of $212,963.     This increase was due to a transfer related to the usage of funds from the California Clean Energy Jobs Act (Prop 39) to make energy efficiency improvements at the charter school.

35

III.	Charter School Fund Balance Change from 3rd Quarter to Annual	$ 212,963

2018-19 Adopted Budget

$     -0-

2018-19 Annual

$ 212,963

Increase/(Decrease)

$ 212,963

Total revenues are $4,852,590 and total expenditures	are	$3,545,056	at	Annual, a	surplus of $1,307,534.	The      2018-19 fund balance is as follows:

Beginning Fund Balance, Audited 7/1/18	$3,846,233

H.	 Total Charter School Fund Expenditures

2018-19 Revenues 2018-19 Expenditures

4,852,590 3,545,056

Total Charter School Fund Expenditures changed from $3,386,593 at Third Quarter to $3,545,056 at Annual, an increase of $158,463.

Change from 3rd Quarter to Annual	$ 158,463

2018-19	2018-19
Adopted Budget	Annual	Increase/(Decrease)

Surplus/(Deficit)

Ending Fund Balance, 6/30/19, Unaudited

Components of the Ending Fund Balance: Restricted:
Low - Performing Students Block Grant Classified Prof. Development Block Grant

Assigned: Capital Outlay
Sub-Total of Components

General Reserve, 6/30/19

$1,307,534

$5,153,767

$25,689 891

$4,949,937 $4,976,517

$     177,250

$ 3,095,928	$ 3,545,056	$ 449,129
General Reserve as a % of Expenditures	5%

36

Fund: 09 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

09 - CHARTER SCHOOLS	$3,924,904	$4,535,929	$4,809,430	$884,526	$273,501	22.5	6.0
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

2,431,791

$2,431,791

2,721,898

$2,721,898

2,601,832

$2,601,832

170,041

$170,041

(120,066)

($120,066)

7.0	(4.4)

7.0	(4.4)

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.	557,287

$557,287

688,391

$688,391

820,958

$820,958

263,671

$263,671

132,567

$132,567

47.3	19.3

47.3	19.3

8015 - Charter Schools General Purpose Entitlement - State Aid

801500 - RL CHARTER SCHOOL APPORT

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

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

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

8099 - LCFF/Revenue Limit Transfers - Prior Years

809900 - RL TRANSFER PY CHARTER

0 $0

0 $0

0 $0

668,317 $668,317

0

$0

0 $0

(798) ($798)

0 $0

811,583 $811,583

0

$0

0 $0

6,061 $6,061

0 $0

847,969 $847,969

0

$0

0 $0

6,061 $6,061

0 $0

179,652 $179,652

0

$0

0 $0

6,859 $6,859

0 $0

36,386 $36,386

0

$0

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

N/A                (859.5) N/A                (859.5)

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

26.9                       4.5 26.9                       4.5

N/A	N/A

N/A	N/A

8010 - 8099 Revenue Limit Sources

Percent of Total

$3,657,395

93.2%

$4,221,074

93.1%

$4,276,820	$619,425	$55,746	16.9	1.3

88.9%

37

Fund: 09 SubFund: -

8300 - 8599 Other State Revenue

8550 - Mandated Cost Reimbursements

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

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

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

146,754 $146,754

73,720 0

$73,720

0 0

$0

$220,474 5.6%

35,000

$35,000

87,782 $87,782

86,904 15,866

$102,770

52,268 0

$52,268

$242,820 5.4%

60,000

$60,000

87,837 $87,837

97,828 15,866

$113,694

26,580 212,963

$239,543

$441,074 9.2%

82,413

$82,413

(58,917) ($58,917)

24,108 15,866

$39,974

26,580 212,963

$239,543

$220,600

47,413

$47,413

55                  (40.1)                       0.1 $55                  (40.1)                       0.1

10,924                     32.7                     12.6 0                      N/A                       0.0

$10,924	54.2	10.6

(25,688)                      N/A                  (49.1) 212,963                      N/A                      N/A

$187,275	N/A	358.3

$198,254	100.1	81.6

22,413	135.5	37.4

$22,413	135.5	37.4

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

866200 - NET INC(DEC) FAIR VALUE INVEST

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

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

12,035 $12,035

$47,035

1.2%

0 $0

12,035 $12,035

$72,035

1.6%

0 $0

9,123 $9,123

$91,536

1.9%

0 $0

(2,912) ($2,912)

$44,501

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

(2,912)                  (24.2)                  (24.2) ($2,912)                  (24.2)                  (24.2)

$19,501	94.6	27.1

38

Fund: 09 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

898000 - CONTRIB FR UNRESTRICTED REV 898002 - CONTRIB FOR LCAP

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

8980 - 8999 Contributions

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

$0	N/A	N/A

39

Fund: 09 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

09 - CHARTER SCHOOLS	$3,095,928	$3,386,593	$3,545,056	$449,129	$158,463	14.5	4.7
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

120002 - GUIDANCE SAL GLS/GIS
120003 - PSYCH/MENTAL HEALTH SP SAL 120040 - PUPIL SUPPORT HRLY
120050 - PUPIL SUPPORT SUB

1,195,390 65,139
0 46,098 0

$1,306,627

140,906 74,587 0
0

$215,493

1,248,918 62,243
0 120,713 0

$1,431,874

189,313 76,825 0
0

$266,138

1,252,970 66,431
0 114,061 0

$1,433,461

181,234 76,825 0
0

$258,058

57,580 1,292 0 67,963 0

$126,834

40,328 2,238 0
0

$42,565

4,052                       4.8                       0.3 4,188                       2.0                       6.7 0                      N/A                      N/A (6,652)                   147.4                     (5.5) 0                      N/A                      N/A

$1,587	9.7	0.1

(8,080)	28.6	(4.3) 0                       3.0                       0.0 0                      N/A                      N/A 0                      N/A                      N/A

($8,080)	19.8	(3.0)

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL

130003 - LEARNING DIRECTOR SAL 130008 - DIST ADM SAL

1900 - Other Certificated Salaries

190003 - TRANSITION COORDINATORS 190040 - OTH CERT HOURLY

1000 - 1999 Certificated Personnel Salaries

Percent of Total

87,433 0 0

$87,433

0 0

$0

$1,609,553

52.0%

99,288 0 0

$99,288

0 0

$0

$1,797,300

53.1%

102,126 0 0

$102,126

0 0

$0

$1,793,645

50.6%

14,693 0 0

$14,693

0 0

$0

$184,092

2,838 0 0

$2,838

0 0

$0

($3,655)

16.8	2.9 N/A                      N/A N/A                      N/A

16.8	2.9

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

N/A	N/A

11.4	(0.2)

40

Fund: 09 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

55,386 0
77

$55,463

0 $0

188,262 0
500 500

$189,262

0 0 0 0 0 0 0

$0

$244,725

7.9%

33,247 0
77

$33,324

0 $0

192,741 0
500 500

$193,741

0 34,474 0
0 0 0 0

$34,474

$261,539

7.7%

29,576 0 0

$29,576

0 $0

192,695 0 0 0

$192,695

217 34,473 0
244 0 385 0

$35,318

$257,589

7.3%

(25,810) 0
(77)

($25,887)

0 $0

4,433 0 (500) (500)

$3,433

217 34,473 0
244 0 385 0

$35,318

$12,864

(3,671) 0
(77)

($3,748)

0 $0

(46) 0 (500) (500)

($1,046)

217 (1) 0 244 0 385 0

$844

($3,950)

(46.6) N/A (100.0)

(46.7)

N/A N/A

2.4 N/A (100.0) (100.0)

1.8

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

N/A

5.3

(11.0) N/A (100.0)

(11.2)

N/A N/A

0.0 N/A (100.0) (100.0)

(0.5)

N/A 0.0 N/A N/A N/A N/A N/A

2.4

(1.5)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	282,015

$282,015

292,659

$292,659

285,967

$285,967

3,952	(6,692)

$3,952	($6,692)

1.4	(2.3)

1.4	(2.3)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	0	0	0	0

$0	$0	$0	$0

0	N/A	N/A

$0	N/A	N/A

41

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

3302 - OASDI/Medicare/Alternative, classified positions

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

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

37,820 $37,820

0 22,848 0

$22,848

15,172 3,548 1,329

$20,049

228,924 37,792 5,102 1,067

$272,885

67,227 8,578 1,880 297 1,293

$79,275

44,961 $44,961

0 26,077 3

$26,080

16,214 3,792 473

$20,479

233,510 21,184 4,639 1,089

$260,422

79,450 8,963 1,964 351 1,560

$92,288

44,757 $44,757

0 24,789 0

$24,789

14,537 3,533 345

$18,415

237,933 21,255 4,657 1,246

$265,092

78,227 7,098 1,555 346 1,524

$88,750

6,937 $6,937

0 1,941 0

$1,941

(635) (15) (984)

($1,634)

9,009 (16,536) (445) 179

($7,793)

11,000 (1,480) (325) 49
231

$9,475

(204) ($204)

0 (1,288) (3)

($1,291)

(1,677) (259) (128)

($2,064)

4,423 71 18
157

$4,670

(1,223) (1,865) (409) (5) (36)

($3,538)

18.3                     (0.5) 18.3                    (0.5)

N/A                      N/A 8.5                     (4.9) N/A                (100.0)

8.5	(5.0)

(4.2)                  (10.3) (0.4)                     (6.8) (74.1)                  (27.1)

(8.1)	(10.1)

3.9                       1.9 (43.8)                       0.3 (8.7)                       0.4 16.8                     14.4

(2.9)	1.8

16.4                     (1.5) (17.3)                  (20.8) (17.3)                  (20.8) 16.4                     (1.5) 17.9                     (2.3)

12.0	(3.8)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                3,844                             892 $3,844                           $892

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS	124	131

$124	$131

878                       (2,966) $878                     ($2,966)

123	(1)

$123	($1)

(14)                  (77.2)                     (1.5) ($14)                  (77.2)                    (1.5)

(8)	(0.5)	(5.8)

($8)	(0.5)	(5.8)

42

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT

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

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

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

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL

33,640 $33,640

5,115 $5,115

59,554 $59,554

7,649 $7,649

6,438 140

$6,578

979 0

$979

37,329 $37,329

5,466 $5,466

66,080 $66,080

9,135 $9,135

7,143 140

$7,283

1,047 0

$1,047

37,531 $37,531

5,371 $5,371

57,838 $57,838

9,116 $9,116

7,183 219

$7,402

1,030 2

$1,033

3,891 $3,891

256 $256

(1,716) ($1,716)

1,467 $1,467

745 79

$824

51 2

$54

202 $202

(95) ($95)

(8,242) ($8,242)

(19) ($19)

40 79

$119

(17) 2

($14)

11.6                       0.5 11.6                       0.5

5.0                     (1.7) 5.0                    (1.7)

(2.9)                  (12.5) (2.9)                  (12.5)

19.2                     (0.2) 19.2                    (0.2)

11.6                       0.6 56.3                     56.3

12.5	1.6

5.2                     (1.6) N/A                      N/A

5.5	(1.4)

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

$832,375 26.9%
86.8%

$864,252 25.5%
86.3%

$847,062	$14,686	($17,190)	1.8	(2.0) 23.9%
81.8%

43

Fund: 09 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

26,538 0 0
12,000 1,450

$39,988

133,220 $133,220

$173,208 5.6%

9,034 1,402

$10,436

970 $970

1,725 5,100

$6,825

44,384 0 0
4,889 2,576

$51,850

81,799 $81,799

$133,649 3.9%

8,622 0

$8,622

1,520 $1,520

3,000 10,000

$13,000

38,173 0 0
7,940 2,118

$48,231

81,024 $81,024

$129,255 3.6%

11,299 0

$11,299

1,505 $1,505

3,273 8,317

$11,589

11,635 0 0
(4,060) 668

$8,243

(52,196) ($52,196)

($43,953)

2,265 (1,402)

$863

535 $535

1,548 3,217

$4,764

(6,211) 0 0
3,050 (458)

($3,619)

(775) ($775)

($4,394)

2,677 0

$2,677

(15) ($15)

273 (1,683)

($1,411)

43.8                  (14.0) N/A                      N/A N/A                      N/A (33.8)                     62.4 46.1                  (17.8)

20.6	(7.0)

(39.2)                     (0.9) (39.2)                    (0.9)

(25.4)	(3.3)

25.1                     31.0 (100.0)                      N/A

8.3	31.0

55.2                     (1.0) 55.2                    (1.0)

89.7                       9.1 63.1                  (16.8)

69.8	(10.9)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

0 0
250 2,000 28,800

$31,050

19,774 950 150 2,000 34,800

$57,674

18,478 923
23 828
34,800

$55,051

18,478 923 (228) (1,173) 6,000

$24,001

(1,296)                      N/A                     (6.6) (27)                      N/A                     (2.8) (128)                  (91.0)                  (85.0) (1,173)                  (58.6)                  (58.6) 0                     20.8                       0.0

($2,622)	77.3	(4.5)

44

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

571000 - DIRECT COST/TRF OF SERVICE 571047 - DIRECT COST/ED SEMINARS 571070 - DIRECT COST/TEACH CTR

5750 - Transfers of Direct Costs - Interfund

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

0	0 0	0 0	0

$0	$0

40                               40 0                                  0 250                             147 700                          1,281 300                             900 0                             200 500                             703 400                             400 100                             600

$2,290	$4,271

0	0 0	0 0	0

$0	$0

0	(40) 0                                  0 0                          (250)
1,281                             581 986                             686 200                             200 681                             181 302                             (98) 46                             (54)

$3,495	$1,205

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

$0	N/A

(40)                (100.0) 0                      N/A (147)                (100.0) 0                     82.9
86                   228.5 0                      N/A (22)                     36.2 (98)                  (24.6)
(554)	(54.3)

($776)	52.6

N/A N/A N/A

N/A

(100.0) N/A (100.0) 0.0
9.5 0.0 (3.2) (24.6) (92.4)

(18.2)

5800 - Professional/Consulting Services and Operating Expenditures

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

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

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0 0
60,000 0 0
74,100 0

$134,100

1,080 324 2,000

$3,404

$189,075

6.1%

0 4,600 51,305 0
0 74,100 0

$130,005

0 4,324 2,000

$6,324

$221,415

6.5%

0 0
47,714 0 0
74,100 0

$121,814

0 4,115 1,591

$5,706

$210,459

5.9%

0 0
(12,286) 0 0 0 0

($12,286)

(1,080) 3,791 (409)

$2,302

$21,384

0 (4,600) (3,591) 0
0 0 0

($8,191)

0 (209) (409)

($618)

($10,956)

N/A N/A (20.5) N/A N/A 0.0 N/A

(9.2)

(100.0) 1170.1 (20.5)

67.6

11.3

N/A (100.0) (7.0) N/A N/A 0.0 N/A

(6.3)

N/A (4.8) (20.5)

(9.8)

(4.9)

45

Fund: 09 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

735000 - TRF OF DIRECT COST-INTERFUND

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

7619 - Other Authorized Interfund Transfers Out 761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

46,991 $46,991

$46,991 1.5%

0 $0

$0

0.0%

108,438 $108,438

$108,438 3.2%

0 $0

$0

0.0%

94,083 $94,083

$94,083 2.7%

212,963 $212,963

$212,963

6.0%

47,092 $47,092

$47,092

212,963 $212,963

$212,963

(14,355) ($14,355)

($14,355)

212,963 $212,963

$212,963

100.2                  (13.2) 100.2                  (13.2)

100.2	(13.2)

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

N/A	N/A

46

SUMMARY OF REVISIONS 2018-2019 ADULT FUND BUDGET

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

I.	2018-19 Adult Fund Revenues

B.	State Revenues

State Revenues changed from $2,554,621 at Third Quarter to $2,557,319 at Annual, an increase of $2,698. This increase is due to an adjustment to the CalWORKs apportionment.

A.	Federal Revenues

Federal Revenues changed from $1,109,395 at Third Quarter to $991,054 at Annual, a decrease of $118,341. This decrease is due to lower than anticipated levels of Pell Grant funds awarded to students.

Change from 3rd Quarter to Annual	$	2,698

2018-19	2018-19

Adopted Budget	Annual	Increase/(Decrease)

$ 2,469,015	$ 2,557,319	$	88,304

Change from 3rd Quarter to Annual	$ (118,341)

2018-19 Adopted Budget

2018-19	C.	Local Revenues Annual             Increase/(Decrease)

$ 981,552	$ 991,054	$	9,502

Local Revenues changed from $1,815,884 at Third Quarter to $1,951,539 at Annual, an increase of $135,655. The majority of this increase is due to increased interest revenue and an adjustment related to fair market value of the cash balance in the Adult School Fund.	Additionally,	increased	student registrations resulted in additional class fees received.

47

Change from 3rd Quarter to Annual	$ 135,655	Change from 3rd Quarter to Annual	$	20,012

2018-19 Adopted Budget

2018-19
Annual	Increase/(Decrease)

2018-19 Adopted Budget

2018-19
Annual	Increase/(Decrease)

$ 2,234,896	$ 1,1,951,539	$(283,357)	$ 6,532,343	$ 6,346,792	$	(185,551)

D.	Other Transfers In	II.	Adult Fund Expenditures

Other Transfers In were unchanged from Third Quarter to Annual.

Change from 3rd Quarter to Annual	$	-0-

2018-19	2018-19
Adopted Budget	Annual	Increase/(Decrease)

A.	Certificated Personnel Salaries

Certificated Personnel Salaries changed from $1,977,900 at Third Quarter to $1,978,690 at Annual, an increase of $791. The increase is primarily due to added hours for preparation of the Council for Occupational Education (COE) accreditation report.

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

Change from 3rd Quarter to Annual	$	791

E.	Total Adult Fund Revenues		2018-19 Adopted Budget

2018-19
Annual	Increase/(Decrease)

Total Adult Fund Revenues changed from	$ 1,847,901	$ 1,978,690	$     130,789 $6,326,780 at Third Quarter to $6,346,792 at
Annual, an increase of $20,012.

48

B.	Classified Personnel Salaries
Change from 3rd Quarter to Annual	$	(9,436)

Classified Personnel Salaries changed from $1,377,603 at Third Quarter to $1,415,560 at Annual, an increase of $37,956.	The increase is primarily due to added substitute hours for a vacant clerical position and two classified employees on Leave of Absence (LOA).

2018-19 Adopted Budget

$ 1,405,081

2018-19 Annual

$ 1,396,388

Increase/(Decrease)

$	(8,693)

D.	Books, Supplies and Other Materials

Change from 3rd Quarter to Annual	$	37,956

2018-19	2018-19

Adopted Budget	Annual	Increase/(Decrease)

$ 1,247,795	$ 1,415,560	$     167,765

Books, Supplies and Other Materials changed from $678,912 at Third Quarter to $597,367 at Annual, a decrease of $81,545.	The decrease is primarily related to the reduction of materials and equipment purchases and a year end adjustment to bookstore inventory.

C.	Employee Benefits	Change from 3rd Quarter to Annual	$	(81,545)

Employee Benefits changed from $1,405,824 at Third Quarter to $1,396,388 at Annual, a decrease of $9,436.	The decrease is due to miscellaneous adjustments related to the salary adjustments previously mentioned.

2018-19 Adopted Budget

$ 548,950

2018-19 Annual

$ 597,367

Increase/(Decrease)

$	48,417

49

E.	Contracted Services and Other
Operating Expenditures	Change from 3rd Quarter to Annual	$	(47,515)

Contracted Services and Other Operating Expenditures changed from $1,179,883 at Third Quarter to $1,028,343 at Annual, a decrease of $151,540.	The decrease is primarily	due	to	reduced	Pell	Grant awards/payouts to students.

2018-19	2018-19 Adopted Budget             Annual

$ 0	$ 2,925

G.	Other Outgo

Increase/(Decrease)

$	2,925

Item	Budget Adjustment Utilities                                                                           $ 22,488 Other Contracted Services                                       (13,759) Pell Reduction                                                            (160,269)
Change from 3rd Quarter to Annual	$ (151,540)

Other Outgo were unchanged from Third Quarter to Annual.

Change from 3rd Quarter to Annual	$	-0-

2018-19 Adopted Budget

$ 1,195,515

2018-19 Annual

$ 1,028,343

Increase/(Decrease)

$ (167,172)

2018-19 Adopted Budget

2018-19
Annual	Increase/(Decrease)

$ 100,124	$ 100,124	$	(2,866)

F.	Capital Outlay

Capital Outlay changed from $50,440 at Third Quarter to $2,925 at Annual, a decrease of $47,515. The decrease is due to a schedule change in repaving the CAE walkways, this project was moved to fiscal year 2020.

H.	Total Adult Fund Expenditures

Total Adult Fund Expenditures changed from $6,770,686 at Third Quarter to $6,519,396 at Annual, a decrease of $251,289.

50

Change from 3rd Quarter to Annual	$ (251,289)

2018-19	2018-19

Adopted Budget	Annual	Increase/(Decrease)

$ 6,348,232	$ 6,519,396	$     171,164

III.	Fund Balance

Total revenues are $6,346,792 and total expenditures are $6,519,396 at Annual, a deficit of $230,357. The analysis of the Fund Balance for the 2018-19 fiscal year is as follows:

Beginning Balance, Audited 7/1/18

2018-19 Revenues                             6,346,792 2018-19 Expenditures                     6,519,396

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/19, Unaudited

Components of Fund Balance:

Assigned:
Capital Improvements

General Reserve

General Reserve Percentage

One-Time Items in 2018-19: Technology Refresh
Total One-Time (2)

Ongoing Surplus/(Deficit) (1+2)
	
$ 4,764,305

(172,604)

$ 4,591,701

$ 4,000,000

$	591,701

)

9.08%

$ 170,323 $ 170,323

$     ( 2,281

51

Fund: 11 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

11 - ADULT EDUCATION FUND	$6,532,343	$6,326,780	$6,289,039	($243,304)	($37,741)	(3.7)	(0.6)
	
8100 - 8299 Federal Revenue

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

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

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

8590 - All Other State Revenue

850018 - ST CALWORKS 859000 - ST OTHER REVENUE

8300 - 8599 Other State Revenue

Percent of Total

0 $0

981,552 $981,552

$981,552 15.0%

0 $0

0 $0

0 2,469,015

$2,469,015

$2,469,015

37.8%

0 $0

1,109,395 $1,109,395

$1,109,395 17.5%

0 $0

0 $0

0 2,554,621

$2,554,621

$2,554,621

40.4%

0 $0

991,054 $991,054

$991,054 15.8%

0 $0

0 $0

0 2,557,319

$2,557,319

$2,557,319

40.7%

0 $0

9,502 $9,502

$9,502

0 $0

0 $0

0 88,304

$88,304

$88,304

0 $0

(118,341) ($118,341)

($118,341)

0 $0

0 $0

0 2,698

$2,698

$2,698

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

1.0                  (10.7) 1.0                  (10.7)

1.0	(10.7)

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

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

N/A                      N/A 3.6                       0.1

3.6	0.1

3.6	0.1

52

Fund: 11 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

866000 - LOC INTEREST INCOME/TREAS	35,000

$35,000

50,000

$50,000

75,888

$75,888

40,888

$40,888

25,888	116.8	51.8

$25,888	116.8	51.8

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8671 - Adult Education Fees 867100 - LOC ADULT ED FEES

8677 - Interagency Services Between LEAs 867700 - LOC INTERAGENCY

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE 869907 - LOC BOOKSTORE TEXTBOOKS

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

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

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

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

8980 - 8999 Contributions

Percent of Total

0 $0

1,552,000 $1,552,000

0 $0

527,896 120,000

$647,896

$2,234,896 34.2%

846,880 $846,880

$846,880 13.0%

0 $0

$0

0.0%

0 $0

1,310,500 $1,310,500

0 $0

335,384 120,000

$455,384

$1,815,884 28.7%

846,880 $846,880

$846,880 13.4%

0 $0

$0

0.0%

0 $0

1,329,090 $1,329,090

0 $0

360,924 127,884

$488,808

$1,893,786 30.1%

846,880 $846,880

$846,880 13.5%

0 $0

$0

0.0%

0 $0

(222,910) ($222,910)

0 $0

(166,972) 7,884

($159,088)

($341,110)

0 $0

$0

0 $0

$0

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

18,590                  (14.4)                       1.4 $18,590                  (14.4)                       1.4

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

25,540                  (31.6)                       7.6 7,884                       6.6                       6.6

$33,424	(24.6)	7.3

$77,902	(15.3)	4.3

0                       0.0                       0.0 $0                       0.0                       0.0

$0	0.0	0.0

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

$0	N/A	N/A

53

Fund: 11 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

11 - ADULT EDUCATION FUND	$6,348,232	$6,770,686	$6,519,396	$171,164	($251,289)	2.7	(3.7)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

120002 - GUIDANCE SAL GLS/GIS

1,114,147 152,100 9,000 8,000

$1,283,247

233,879

$233,879

1,177,452 135,027 9,000 11,056

$1,332,535

268,138

$268,138

1,169,854 158,864 15,417 9,168

$1,353,303

246,139

$246,139

55,707 6,764 6,417 1,168

$70,056

12,260

$12,260

(7,597) 23,837 6,417 (1,888)

$20,769

(21,999)

($21,999)

5.0                     (0.6) 4.4                     17.7 71.3                     71.3 14.6                  (17.1)

5.5	1.6

5.2	(8.2)

5.2	(8.2)

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL 130002 - COORDINATOR SAL
130003 - LEARNING DIRECTOR SAL 130008 - DIST ADM SAL
130040 - SUPV ADM HRLY

1900 - Other Certificated Salaries

190001 - RESOURCE TEACH SAL 190040 - OTH CERT HOURLY
190060 - OTHER CERTIFICTED STIPEND 190090 - CERT OTH SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

111,012 93,000 105,907 14,856 0

$324,775

0 0
6,000 0

$6,000

$1,847,901

29.1%

120,279 95,790 103,114 15,302 36,742

$371,227

0 0
6,000 0

$6,000

$1,977,900

29.2%

120,279 95,790 103,114 15,836 41,172

$376,192

0 0
3,056 0

$3,056

$1,978,690

30.4%

9,267 2,790 (2,793) 980 41,172

$51,417

0 0
(2,944) 0

($2,944)

$130,789

0	8.3	0.0 0	3.0	0.0 0                     (2.6)	0.0
534                       6.6                       3.5 4,430                      N/A                     12.1

$4,965	15.8	1.3

0                      N/A                      N/A 0                      N/A                      N/A
(2,944)                  (49.1)                  (49.1) 0                      N/A                      N/A

($2,944)	(49.1)	(49.1)

$791	7.1	0.0

54

Fund: 11 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

2200 - Classified Support Salaries

220003 - CUSTODIAL SAL 220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

85,411 15,000 11,000

$111,411

73,092 0 0

$73,092

199,259 $199,259

659,783 300 10,000 0

$670,083

0 0
6,800 12,150 175,000

$193,950

$1,247,795

19.7%

138,864 0 20,000

$158,864

77,489 0 0

$77,489

209,274 $209,274

731,485 2,373 11,018 0

$744,876

0 0
7,100 5,000 175,000

$187,100

$1,377,603

20.3%

102,893 1,543 30,401

$134,837

77,491 0
111

$77,602

209,275 $209,275

742,904 2,949 15,303 0

$761,156

0 0
10,243 0 222,447

$232,690

$1,415,560

21.7%

17,482 (13,457) 19,401

$23,426

4,399 0
111

$4,510

10,016 $10,016

83,121 2,649 5,303 0

$91,073

0 0
3,443 (12,150) 47,447

$38,740

$167,765

(35,971) 1,543 10,401

($24,027)

2 0
111

$113

1 $1

11,419 576 4,285 0

$16,280

0 0
3,143 (5,000) 47,447

$45,590

$37,956

20.5 (89.7) 176.4

21.0

6.0 N/A N/A

6.2

5.0 5.0

12.6 883.1 53.0 N/A

13.6

N/A N/A 50.6 (100.0) 27.1

20.0

13.4

(25.9) N/A 52.0

(15.1)

0.0 N/A N/A

0.1

0.0 0.0

1.6 24.3 38.9 N/A

2.2

N/A N/A 44.3 (100.0) 27.1

24.4

2.8

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	289,184

$289,184

295,866

$295,866

284,481

$284,481

(4,703)

($4,703)

(11,385)

($11,385)

(1.6)	(3.8)

(1.6)	(3.8)

55

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

10,600

$10,600

10,600

$10,600

16,470	5,870

$16,470	$5,870

5,870	55.4	55.4

$5,870	55.4	55.4

3201 - Public Employees' Retirement System, certificated positions 320100 - PERS CERTIFICATED	0
$0

3202 - Public Employees' Retirement System, classified positions

10,119

$10,119

10,119

$10,119

10,119

$10,119

0	N/A	0.0

$0	N/A	0.0

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

3302 - OASDI/Medicare/Alternative, classified positions

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

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

176,209 $176,209

4,614 21,483 579

$26,676

67,616 17,705 5,170

$90,491

287,935 25,841 5,661 1,711

$321,148

211,415 39,386 4,247 1,191 6,687

$262,926

200,862 $200,862

5,188 26,005 714

$31,907

75,710 19,670 5,175

$100,555

291,805 25,911 5,678 1,617

$325,010

207,169 20,904 4,629 1,248 6,882

$240,832

200,373 $200,373

3,485 25,847 892

$30,224

67,039 19,710 6,242

$92,990

294,452 26,161 5,975 1,576

$328,165

224,086 20,250 4,194 1,153 4,274

$253,959

24,164 $24,164

(1,129) 4,364 313

$3,548

(577) 2,005 1,072

$2,499

6,517 320 314 (135)

$7,017

12,671 (19,136) (53) (38) (2,413)

($8,967)

(488) ($488)

(1,703) (158) 178

($1,683)

(8,671) 40 1,067

($7,565)

2,647 251 298 (41)

$3,154

16,917 (654) (435) (95) (2,608)

$13,127

13.7                     (0.2) 13.7                    (0.2)

(24.5)	(32.8) 20.3                     (0.6) 54.0                     24.9

13.3	(5.3)

(0.9)	(11.5) 11.3                       0.2 20.7                     20.6

2.8	(7.5)

2.3                       0.9 1.2                       1.0 5.6                       5.2 (7.9)                     (2.5)

2.2	1.0

6.0                       8.2 (48.6)                     (3.1) (1.2)                     (9.4) (3.2)                     (7.6) (36.1)                  (37.9)

(3.4)	5.5

56

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3501 - State Unemployment Insurance, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

350100 - SUI CERT                                                                                6,877                             921 $6,877                           $921

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS	613	715

$613	$715

969                       (5,908) $969                     ($5,908)

695	82

$695	$82

47                  (85.9)                       5.1 $47                  (85.9)                       5.1

(21)	13.3	(2.9)

($21)	13.3	(2.9)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT

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

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

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

3901 - Other Benefits, certificated positions

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

3902 - Other Benefits, classified positions

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

37,616 $37,616

25,814 $25,814

65,704 $65,704

75,229 $75,229

10,051 55
0

$10,106

4,243 1,645 0

$5,888

42,448 $42,448

28,451 $28,451

64,886 $64,886

38,411 $38,411

7,557 86
0

$7,644

5,028 1,570 0

$6,598

41,355 $41,355

29,337 $29,337

57,620 $57,620

33,395 $33,395

7,915 843
0

$8,758

5,662 1,817 0

$7,479

3,739 $3,739

3,523 $3,523

(8,084) ($8,084)

(41,834) ($41,834)

(2,136) 788
0

($1,348)

1,419 172
0

$1,591

(1,094)                       9.9                     (2.6) ($1,094)                       9.9                    (2.6)

886                     13.6                       3.1 $886                     13.6                       3.1

(7,266)                  (12.3)                  (11.2) ($7,266)                  (12.3)                  (11.2)

(5,016)                  (55.6)                  (13.1) ($5,016)                  (55.6)                  (13.1)

358                  (21.3)                       4.7 757                 1433.2                   875.0 0                      N/A                      N/A

$1,115	(13.3)	14.6

635                     33.4                     12.6 247                     10.4                     15.7 0                      N/A                      N/A

$881	27.0	13.4

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

$1,405,081 22.1%
70.9%

$1,405,824 20.8%
70.3%

$1,396,388	($8,693)	($9,436)	(0.6)	(0.7) 21.4%
73.5%

57

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Fund: 11 SubFund: -

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

410000 - TEXTBOOKS

410001 - BOOKSTORE INV ADJ

4300 - Materials and Supplies

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

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

Adopted Budget

119,500 0

$119,500

112,050 97,200 8,750 30,400 0
0 10,000

$258,400

171,050 $171,050

$548,950 8.6%

69,700 1,700

$71,400

5,195 $5,195

6,000 900 100,000

$106,900

3rd Quarter Budget

118,030 0

$118,030

114,286 97,200 8,750 42,260 0
0 9,980

$272,476

288,406 $288,406

$678,912 10.0%

80,330 2,950

$83,280

4,090 $4,090

6,000 900 100,000

$106,900

Actuals

117,412 (19,341)

$98,071

81,768 91,722 7,054 32,636 0
0 8,902

$222,082

277,215 $277,215

$597,367 9.2%

72,828 2,470

$75,298

4,200 $4,200

6,415 840 122,133

$129,388

Diff Btwn Actual & Adpt

(2,088) (19,341)

($21,429)

(30,282) (5,478) (1,696) 2,236
0 0
(1,098)

($36,319)

106,165 $106,165

$48,417

3,128 770

$3,898

(995) ($995)

415 (60) 22,133

$22,488

Diff Btwn Actual & Q3

(618) (19,341)

($19,959)

(32,518) (5,478) (1,696) (9,624) 0
0 (1,078)

($50,394)

(11,191) ($11,191)

($81,545)

(7,501) (480)

($7,981)

110 $110

415 (60) 22,133

$22,488

Actual & Adopted

(1.7) N/A

(17.9)

(27.0) (5.6) (19.4) 7.4 N/A N/A (11.0)

(14.1)

62.1 62.1

8.8

4.5 45.3

5.5

(19.2) (19.2)

6.9 (6.7) 22.1

21.0

Pct Chg Actual & Q3

(0.5) N/A

(16.9)

(28.5) (5.6) (19.4) (22.8) N/A N/A (10.8)

(18.5)

(3.9) (3.9)

(12.0)

(9.3) (16.3)

(9.6)

2.7 2.7

6.9 (6.7) 22.1

21.0

58

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS 560002 - MAINTENANCE AGREEMENTS 560003 - ALARM SYSTEM
560004 - ALARM ADDITIONAL CHARGES 560005 - RENTAL
560006 - REPAIR EQUIP 560010 - BLDG LEASE/RENTS

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

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575060 - DIRECT COST/TECH INTERFUND 575070 - DIRECT COST/TCH CTR INTERFUND 575081 - DIRECT COST/MET PAC INTERFUND

15,500 0 7,500 0 1,000 1,500 2,000

$27,500

0 $0

2,280 1,000 7,750 0
900 0 800 0

$12,730

0 0
5,444 50
0 3,301 2,000

$10,795

0 $0

0 520
11,250 0 1,050 0
700 3,050

$16,570

0 0
5,440 23
0 2,995 1,805

$10,262

0 $0

1,125 86 6,999 0
371 0 92
2,800

$11,471

(15,500) 0 (2,060) 23 (1,000) 1,495 (195)

($17,238)

0 $0

(1,155) (914) (751)
0 (530) 0 (708) 2,800

($1,259)

0 0 (4)
(28) 0 (306) (195)

($533)

0 $0

1,125 (434) (4,251) 0
(680) 0 (608) (250)

($5,099)

(100.0)                      N/A N/A                      N/A (27.5)                     (0.1) N/A                  (55.0) (100.0)                      N/A 99.7                     (9.3) (9.8)                     (9.8)

(62.7)	(4.9)

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

(50.7)                      N/A (91.4)                  (83.6) (9.7)                  (37.8) N/A                      N/A (58.8)                  (64.7) N/A                      N/A (88.6)                  (86.9) N/A                     (8.2)

(9.9)	(30.8)

5800 - Professional/Consulting Services and Operating Expenditures

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

5900 - Communications

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

500,000 280,510 3,000 63,300 0 15,500 69,200

$931,510

1,280 1,000 38,000

$40,280

425,000 334,734 1,000 66,714 218 38,000 53,014

$918,680

1,678 1,000 36,890

$39,568

59

262,040 368,292 0 55,246 1,178 29,380 42,274

$758,411

1,177 1,037 37,098

$39,312

(237,960) 87,782 (3,000) (8,055) 1,178 13,880 (26,926)

($173,099)

(103) 37 (902)

($968)

(162,960) 33,558 (1,000) (11,468) 960 (8,620) (10,740)

($160,269)

(501) 37 208

($256)

(47.6) 31.3 (100.0) (12.7) N/A 89.6 (38.9)

(18.6)

(8.0) 3.7 (2.4)

(2.4)

(38.3) 10.0 (100.0) (17.2) 440.4 (22.7) (20.3)

(17.4)

(29.8) 3.7 0.6

(0.6)

Fund: 11 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings 620006 - CONSTRUCTION

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

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

$1,195,515 18.8%

0 $0

0 $0

$0 0.0%

102,990 $102,990

$102,990 1.6%

0 $0

$0

0.0%

$1,179,883 17.4%

50,440 $50,440

0 $0

$50,440 0.7%

100,124 $100,124

$100,124 1.5%

0 $0

$0

0.0%

$1,028,343 15.8%

2,925 $2,925

0 $0

$2,925 0.0%

100,124 $100,124

$100,124 1.5%

0 $0

$0

0.0%

($167,172)

2,925 $2,925

0 $0

$2,925

(2,866) ($2,866)

($2,866)

0 $0

$0

($151,540)	(14.0)	(12.8)

(47,515)                      N/A                  (94.2) ($47,515)                     N/A                  (94.2)

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

($47,515)	N/A	(94.2)

0                     (2.8)                       0.0 $0                    (2.8)                       0.0

$0	(2.8)	0.0

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

$0	N/A	N/A

60

Summary of Revisions

2018-2019 Child Development Fund Budget

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

I.	2018-19 Child Development Revenues

A.	State Revenues

B.	Local Revenues

Local Revenues changed from $8,412,642 at Third Quarter to $8,517,152 at Annual, an increase of $104,510. The increase is due to an increase in the Campus Club program enrollment exceeding projections in the spring and summer programs.

State Revenues changed from $4,913,126 at Third Quarter to $4,806,183 at Annual, a decrease of $106,943. The decrease is due to over projecting expenditure as of Third Quarter.	State Revenue has a direct correlation to the expenditures of the program.

Change from 3rd Quarter to Annual

2018-19                     2018-19 Adopted Budget               Annual

$ 7,429,542	$ 8,517,152

$ 104,510

Increase/(Decrease)

$1,087,610

Change from 3rd Quarter to Annual

2018-19                     2018-19 Adopted Budget               Annual

$ 4,158,797	$ 4,806,183

$ (106,943)

Increase/(Decrease)

$ 647,386

C.	Total Child Development Fund Revenues

Total Child Development Fund Revenues increased	from	$13,325,768	at	Third Quarter    to    $13,323,335 at    Annual,	a decrease of $2,433.

61

Change from 3rd Quarter to Annual	$	(2,433)	B.	Classified Personnel Salaries

2018-19	2018-19

Adopted Budget	Annual	Increase/(Decrease)

$ 11,588,339	$ 13,323,335	$ 1,734,996

II. 2018-19 Child Development Expenditures

A.	Certificated Personnel Salaries

Classified Personnel Salaries changed from $5,965,390 at Third Quarter to $5,977,909 at Annual, an increase of $12,519. This consists of a variety of positions including Campus Club instructors, aides, school site supervisors, clerical and financial support. The increase is due to additional staff and staff	hours	resulting	from	increased program	enrollment      in      the      summer program.

Certificated Personnel Salaries	changed from	$2,055,836	at	Third	Quarter	to $2,148,462	at	Annual,	an     increase     of $92,626.       This       consists       of       preschool classroom        teachers,        nurses	and administrators.     The     increase     represents additional hours for preschool teachers and assistants due to increased enrollment in the summer program.

Change from 3rd Quarter to Annual

2018-19                     2018-19 Adopted Budget               Annual

$ 5,313,282	$ 5,977,909

C.	Employee Benefits

$	12,519

Increase/(Decrease)

$ 664,626

Change from 3rd Quarter to Annual

2018-19                     2018-19 Adopted Budget               Annual

$ 2,064,516	$ 2,148,462

$	92,626

Increase/(Decrease)

$	83,946

Employee	Benefits	changed	from $2,225,421      at	Third	Quarter      to $2,275,222 at Annual, an increase of $49,802. The difference is due to the increase in salaries previously reported to cover increased enrollment in summer programs.

62

Change from 3rd Quarter to Annual	$	49,802

2018-19	2018-19

Adopted Budget	Annual	Increase/(Decrease)

$ 1,727,304	$ 2,275,222	$ 547,918

D.	Books, Supplies and Other Materials

Books,	Supplies	and	Other	Materials changed from $1,276,140 at Third Quarter to $1,145,727 at Annual, a decrease of $130,414. The decrease is due to the need to	balance	budgeted      revenues	and expenditures for all funding sources at Third Quarter.     Child Development had a surplus at the end of the year in Campus Club.

Item	Budget Adjustment Supplies                                                                        $	35,305 Food/In-House Meetings                                               (1,438) Supplies Non-Classroom                                           (164,281)
Change from 3rd Quarter to Annual	$ (130,414)

E.	 Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $877,498 at Third Quarter to $660,122 at Annual, a decrease of $217,376.	The decrease is primarily due to the need to balance budgeted revenues and expenditures for all funding	sources	at	Third	Quarter. Additionally, the costs for maintenance work order, technology, and teacher center needs was lower than projected at Third Quarter.

Item	Budget Adjustment Direct Costs                                                                   $ (30,626) Fees for Field Trips                                                          (25,215) Communications                                                                  (7,607) Budget Reserve                                                                (148,575) Other Contracted Services                                     	(5,353)
Change from 3rd Quarter to Annual	$ (217,376)

2018-19	2018-19

Adopted Budget	Annual	Increase/Decrease

$ 785,132	$ 660,122	$ (125,011)

2018-19 Adopted Budget

$ 955,593

2018-19 Annual

$ 1,145,727

Increase/(Decrease)

$ 190,134

63

F.	Capital Outlay

Capital Outlay changed from $55,000 at Third Quarter to $34,189 at Annual, a decrease of $20,811. The decrease was due to playground projects not being completed prior to year-end.

H.	 Total Child Development Fund Expenditures

Total	Child	Development	Fund Expenditures are as follows:

Change from 3rd Quarter to Annual	$ (172,914)

Change from 3rd Quarter to Annual	$ (20,811)

2018-19 Adopted Budget

2018-19
Annual	Increase/(Decrease)

2018-19 Adopted Budget

2018-19
Annual	Increase/(Decrease)

$ 11,588,339	$ 12,922,967	$ 1,334,628

$	0	$ 34,189	$ 34,189

G.	Other Outgo

Other Outgo changed from $640,596 at Third Quarter to $681,337 at Annual, an increase of $40,741. The increase is directly related to indirect costs which are based on actual expenditures.

III.	Fund Balance

Total revenues are $13,317,073 and total expenditures are $12,922,967 at Annual, a surplus of $394,106. The analysis of the Fund Balance for the 2018-19 fiscal year is as follows:

Beginning Fund Balance, Audited 7/1/18	$ 2,419,117 Change from 3rd Quarter to Annual	$ 40,741

2018-19 Adopted Budget

$ 742,511

2018-19 Annual

$ 681,337

Increase/(Decrease)

$ (61,174)

2018-19 Revenues 2018-19 Expenditures

Surplus/(Deficit)

$13,323,335 12,922,967

$ 400,368

Ending Fund Balance, 6/30/19, Unaudited

General Reserve Percentage

$ 2,819,485

21.8%

64

Fund: 12 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

12 - CHILD DEVELOPMENT FUND	$11,588,339	$13,325,768	$13,239,884	$1,651,545	($85,885)	14.3	(0.6)
	
8300 - 8599 Other State Revenue

8590 - All Other State Revenue

851000 - ST DEFERRED REVENUE 859000 - ST OTHER REVENUE

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

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

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

8699 - All Other Local Revenue

861000 - LOC DEF REVENUE 869900 - LOC OTHER REVENUE

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

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

8900 - 8929 Interfund Transfers In

Percent of Total

0 4,158,797

$4,158,797

$4,158,797 35.9%

0 $0

337,136 $337,136

7,092,406 $7,092,406

0 0

$0

$7,429,542 64.1%

0 $0

$0

0.0%

0 4,913,126

$4,913,126

$4,913,126 36.9%

25,000 $25,000

267,362 $267,362

8,120,280 $8,120,280

0 0

$0

$8,412,642 63.1%

0 $0

$0

0.0%

0 4,806,183

$4,806,183

$4,806,183 36.3%

59,602 $59,602

193,661 $193,661

8,257,626 $8,257,626

0 0

$0

$8,510,890 64.3%

0 $0

$0

0.0%

0 647,386

$647,386

$647,386

59,602 $59,602

(143,474) ($143,474)

1,165,220 $1,165,220

0 0

$0

$1,081,348

0 $0

$0

0                      N/A                      N/A (106,943)                     15.6                     (2.2)

($106,943)	15.6	(2.2)

($106,943)	15.6	(2.2)

34,602                      N/A                   138.4 $34,602                     N/A                   138.4

(73,700)                  (42.6)                  (27.6) ($73,700)                  (42.6)                  (27.6)

137,346                     16.4                       1.7 $137,346                     16.4                       1.7

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

$0	N/A	N/A

$98,248	14.6	1.2

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

$0	N/A	N/A

65

Fund: 12 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

897901 - CH DEV LOANS

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

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

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

8980 - 8999 Contributions

Percent of Total

0                                  0 $0                               $0

$0                               $0 0.0%                           0.0%

0                                  0 $0                               $0

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

0 $0

$0 0.0%

0 $0

(77,189) ($77,189)

($77,189)

-0.6%

0 $0

$0

0 $0

(77,189) ($77,189)

($77,189)

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

$0	N/A	N/A

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

(77,189)                      N/A                      N/A ($77,189)                     N/A                     N/A

($77,189)	N/A	N/A

66

Fund: 12 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

12 - CHILD DEVELOPMENT FUND	$11,588,339	$13,095,881	$12,922,967	$1,334,628	($172,914)	11.5	(1.3)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL 110015 - TEACHER ASSIST 110050 - TEACH SAL SUB 110060 - TEACH SAL STIPEND

1200 - Certificated Pupil Support Salaries

120004 - NURSE SAL

1,500,083 43,197 94,600
0

$1,637,880

97,944

$97,944

1,528,533 33,500 76,800 2,800

$1,641,633

103,620

$103,620

1,616,665 33,185 81,443 2,800

$1,734,093

104,123

$104,123

116,582 (10,012) (13,157) 2,800

$96,212

6,178

$6,178

88,132                       7.8                       5.8 (315)                  (23.2)                     (0.9) 4,643                  (13.9)                       6.0 0                      N/A                       0.0

$92,460	5.9	5.6

503	6.3	0.5

$503	6.3	0.5

1300 - Certificated Supervisors' and Administrators' Salaries

130002 - COORDINATOR SAL 130008 - DIST ADM SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

0 328,691

$328,691

$2,064,516

17.8%

0 310,583

$310,583

$2,055,836

15.7%

0 310,246

$310,246

$2,148,462

16.6%

0 (18,444)

($18,444)

$83,946

0                      N/A                      N/A (337)                     (5.6)                     (0.1)

($337)	(5.6)	(0.1)

$92,626	4.1	4.5

67

Fund: 12 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

210001 - INSTR ASSIST/TUTOR 210050 - INSTR ASSIST SUB

2200 - Classified Support Salaries

220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

290040 - OTH CL HOURLY 290060 - CLASSIFIED STIPEND 290090 - OTHER CLASSIFIED SAL

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

895,712 88,090

$983,802

4,353 0

$4,353

350,507 $350,507

462,033 24,246 1,200

$487,479

0 710
3,486,431

$3,487,141

$5,313,282

45.9%

1,064,327 97,000

$1,161,327

0 0

$0

350,003 $350,003

421,678 10,500 0

$432,178

0 382
4,021,500

$4,021,882

$5,965,390

45.6%

1,073,956 69,708

$1,143,664

0 292

$292

318,749 $318,749

422,348 33,174 115

$455,637

0 382
4,059,184

$4,059,566

$5,977,909

46.3%

178,244 (18,381)

$159,862

(4,353) 292

($4,061)

(31,759) ($31,759)

(39,685) 8,928 (1,085)

($31,842)

0 (328)
572,753

$572,425

$664,626

9,629 (27,292)

($17,663)

0 292

$292

(31,254) ($31,254)

670 22,674 115

$23,459

0 0
37,684

$37,684

$12,519

19.9                       0.9 (20.9)                  (28.1)

16.2	(1.5)

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

(93.3)	N/A

(9.1)                     (8.9) (9.1)                    (8.9)

(8.6)                       0.2 36.8                   215.9 (90.4)                      N/A

(6.5)	5.4

N/A                      N/A (46.2)                       0.0 16.4                       0.9

16.4	0.9

12.5	0.2

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	225,849	290,819	287,728	61,879	(3,090)	27.4	(1.1)

$225,849	$290,819	$287,728	$61,879	($3,090)	27.4	(1.1) 3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	43,937

$43,937

53,867

$53,867

51,161

$51,161

7,224	(2,706)

$7,224	($2,706)

16.4	(5.0)

16.4	(5.0)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	5,721

$5,721

1,675                          1,929 $1,675                        $1,929
68

(3,792)

($3,792)

254	(66.3)	15.1

$254	(66.3)	15.1

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

3302 - OASDI/Medicare/Alternative, classified positions

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

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

461,807 $461,807

4,209 29,185 7,132

$40,527

200,389 62,565 34,868

$297,822

49,063 39,994 7,770 468

$97,295

265,299 44,125 9,397 2,196 3,478

$324,496

753,880 $753,880

5,163 31,104 12,825

$49,092

269,658 82,714 41,037

$393,409

42,259 29,204 6,402 368

$78,233

280,525 41,285 8,845 1,866 4,040

$336,561

812,755 $812,755

4,328 31,107 13,018

$48,453

278,267 85,982 42,432

$406,681

43,190 28,082 6,153 372

$77,797

270,342 39,943 8,752 1,793 2,913

$323,743

350,948 $350,948

119 1,922 5,886

$7,927

77,878 23,417 7,564

$108,859

(5,874) (11,912) (1,617) (96)

($19,498)

5,043 (4,182) (645) (403) (565)

($753)

58,875                     76.0                       7.8 $58,875                     76.0                       7.8

(835)                       2.8                  (16.2) 3                       6.6                       0.0 193                     82.5                       1.5

($638)	19.6	(1.3)

8,608	38.9	3.2 3,268	37.4	4.0 1,396	21.7	3.4

$13,273	36.6	3.4

931                  (12.0)                       2.2 (1,122)                  (29.8)                     (3.8) (249)                  (20.8)                     (3.9)
4	(20.5)	1.0

($436)	(20.0)	(0.6)

(10,183)                       1.9                     (3.6) (1,342)                     (9.5)                     (3.3) (93)                     (6.9)                     (1.0) (73)                  (18.4)                     (3.9) (1,127)                  (16.2)                  (27.9)

($12,818)	(0.2)	(3.8)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                    978                          1,086                          1,067 $978                        $1,086                        $1,067

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS	2,839	3,140	2,965

$2,839	$3,140	$2,965

90                             (19) $90                          ($19)

126	(175)

$126	($175)

9.2                     (1.7) 9.2                    (1.7)

4.4	(5.6)

4.4	(5.6)

69

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT

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

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

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

3901 - Other Benefits, certificated positions

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

3902 - Other Benefits, classified positions

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

41,464 $41,464

88,880 $88,880

15,446 $15,446

50,548 $50,548

6,968 300
0

$7,268

19,789 2,640 0

$22,429

44,758 $44,758

126,795 $126,795

13,739 $13,739

43,974 $43,974

8,584 95
0

$8,679

24,396 1,318 0

$25,714

44,903 $44,903

124,585 $124,585

13,776 $13,776

43,716 $43,716

8,594 78
0

$8,673

23,913 1,377 0

$25,290

3,439 $3,439

35,705 $35,705

(1,670) ($1,670)

(6,832) ($6,832)

1,626 (222) 0

$1,405

4,124 (1,263) 0

$2,861

145                       8.3                       0.3 $145                       8.3                       0.3

(2,210)                     40.2                     (1.7) ($2,210)                     40.2                    (1.7)

37                  (10.8)                       0.3 $37                  (10.8)                       0.3

(258)                  (13.5)                     (0.6) ($258)                  (13.5)                    (0.6)

10                     23.3                       0.1 (17)                  (73.9)                  (17.4) 0                      N/A                      N/A

($6)	19.3	(0.1)

(483)                     20.8                     (2.0) 59                  (47.8)                       4.5
0	N/A	N/A

($424)	12.8	(1.6)

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

$1,727,304 14.9%
78.6%

$2,225,421 17.0%
78.2%

$2,275,222	$547,918	$49,802	31.7	2.2 17.6%
80.5%

70

Fund: 12 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550050 - PEST CONTROL

568,427 6,725
0 289,968

$865,121

90,472 $90,472

$955,593 8.2%

46,288 5,401

$51,689

0 $0

980

$980

811,448 11,825 0 315,267

$1,138,540

137,601 $137,601

$1,276,140 9.7%

50,457 5,860

$56,317

0 $0

1,925

$1,925

650,506 10,387 0 311,928

$972,821

172,906 $172,906

$1,145,727 8.9%

61,642 4,295

$65,937

0 $0

0

$0

82,078 3,662 0 21,959

$107,700

82,434 $82,434

$190,134

15,354 (1,106)

$14,248

0 $0

(980)

($980)

(160,942) (1,438)
0 (3,339)

($165,719)

35,305 $35,305

($130,414)

11,185 (1,565)

$9,620

0 $0

(1,925)

($1,925)

14.4 54.5 N/A 7.6

12.4

91.1 91.1

19.9

33.2 (20.5)

27.6

N/A N/A

(100.0)

(100.0)

(19.8) (12.2) N/A (1.1)

(14.6)

25.7 25.7

(10.2)

22.2 (26.7)

17.1

N/A N/A

(100.0)

(100.0)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

222,233 5,600
0 4,032 2,798

$234,663

66,633 2,000 0 9,400 7,100

$85,133

53,296 0 0
9,560 4,812

$67,667

(168,937) (5,600)
0 5,528 2,014

($166,996)

(13,337) (2,000) 0
160 (2,288)

($17,466)

(76.0) (100.0) N/A 137.1 72.0

(71.2)

(20.0) (100.0) N/A 1.7 (32.2)

(20.5)

71

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5750 - Transfers of Direct Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

94,102 182,500 6,600 27,700 1,900 11,990 7,000 450 28,565 23,220 1,300

$385,327

94,102 175,000 16,932 28,850 31,630 15,500 5,500 750 28,565 39,931 1,300

$438,060

92,676 187,200 5,871 19,863 30,689 22,864 4,063 333 12,783 29,624 1,470

$407,435

(1,426) 4,700 (729) (7,837) 28,789 10,874 (2,937) (117) (15,783) 6,404 170

$22,108

(1,426)                     (1.5)                     (1.5) 12,200                       2.6                       7.0 (11,061)                  (11.0)                  (65.3) (8,987)                  (28.3)                  (31.2) (942)                 1515.2                     (3.0) 7,364                     90.7                     47.5 (1,437)                  (42.0)                  (26.1) (417)                  (25.9)                  (55.6) (15,783)                  (55.3)                  (55.3) (10,306)                     27.6                  (25.8) 170                     13.1                     13.1

($30,626)	5.7	(7.0)

5800 - Professional/Consulting Services and Operating Expenditures

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

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

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

130 15,720 8,700 0 46,358 0 6,500 0

$77,408

3,460 13,605 18,000

$35,065

$785,132

6.8%

6,130 42,630 8,700 0 45,378 500 8,500
148,575

$260,413

3,660 13,190 18,800

$35,650

$877,498

6.7%

22,740 31,470 4,980 0 20,163 1,948 9,740 0

$91,040

2,544 12,870 12,629

$28,043

$660,122

5.1%

22,610 15,750 (3,720) 0 (26,195) 1,948 3,240
0

$13,632

(916) (735) (5,371)

($7,022)

($125,011)

16,610 (11,161) (3,720) 0 (25,215) 1,448 1,240
(148,575)

($169,372)

(1,116) (320) (6,171)

($7,607)

($217,376)

17392.3 100.2 (42.8) N/A (56.5) N/A 49.8 N/A

17.6

(26.5) (5.4) (29.8)

(20.0)

(15.9)

271.0 (26.2) (42.8) N/A (55.6) 289.6 14.6 (100.0)

(65.0)

(30.5) (2.4) (32.8)

(21.3)

(24.8)

72

Fund: 12 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings 620000 - BLDG/IMPRV OF BLDG

6400 - Equipment

640090 - EQUIPMENT $25,000+

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

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

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

0 $0

0 $0

$0 0.0%

616,511 $616,511

126,000 $126,000

$742,511 6.4%

0 $0

$0

0.0%

55,000 $55,000

0 $0

0 $0

$55,000 0.4%

514,596 $514,596

126,000 $126,000

$640,596 4.9%

0 $0

$0

0.0%

34,189 $34,189

0 $0

0 $0

$34,189 0.3%

555,337 $555,337

126,000 $126,000

$681,337 5.3%

0 $0

$0

0.0%

34,189 $34,189

0 $0

0 $0

$34,189

(61,174) ($61,174)

0 $0

($61,174)

0 $0

$0

(20,811) ($20,811)

0 $0

0 $0

($20,811)

40,741 $40,741

0 $0

$40,741

0 $0

$0

N/A                  (37.8) N/A                  (37.8)

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

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

N/A	(37.8)

(9.9)                       7.9 (9.9)                       7.9

0.0                       0.0 0.0                       0.0

(8.2)	6.4

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

N/A	N/A

73

SUMMARY OF REVISIONS

2018-2019 CAFETERIA FUND BUDGET

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

I.	2018-19 Cafeteria Fund Revenues

A.	Federal Revenues

Federal	Revenues	changed	from $10,984,386	at	Third	Quarter       to $11,015,831 at Annual, an increase of $31,446. The change is a combination of lower than estimated funds received from Federal meal reimbursements, and more donated commodities being received than estimated.

Item	Budget Adjustment Federal revenues (NSLP)                                      $ (11,004) Federal donated commodities                          	42,450
Change from 3rd Quarter to Annual	$	31,446

2018-19	2018-19

Adopted Budget	Annual	Increase/(Decrease)

$ 11,177,386	$ 11,015,831	$(161,554)

B.	State Revenues

State Revenues changed from $737,510 at Third Quarter to $728,447 at Annual, a decrease of $9,063 due to reimbursement rates being reduced for the last two months by the State of California.

Change from 3rd Quarter to Annual	$	(9,063)

2018-19	2018-19

Adopted Budget	Annual	Increase/(Decrease)

$ 709,166	$ 728,447	$	19,281

C.	Local Revenues

Local Revenues changed from $4,292,394 at Third Quarter to $4,298,065 at Annual, an increase of $5,671 due to slightly higher revenues received over the Third Quarter primarily due to increases in student food sales and interest revenue which were offset by a decrease in special event revenue.

74

Item	Budget Adjustment Student sales                                                           $	10,643 Adult ala carte sales                                                      (4,126) Special events                                                                  (8,604) Other                                                                                      2,720 Interest                                                                                  5,038
Change from 3rd Quarter to Annual	$	5,671

2018-19	2018-19

Adopted Budget	Annual	Increase/(Decrease)

$ 4,167,505	$ 4,298,065	$ 130,560

II.	2018-19 Cafeteria Fund Expenditures

A.	Classified Personnel Salaries

Classified Personnel Salaries changed from $5,027,751 at Third Quarter to $5,050,637 at Annual, an increase of $22,886.	The increase is primarily due to expenditures for hourly employees being slightly higher due to increased utilization at the end of the year that was not anticipated.

D.	Total Cafeteria Fund Revenues

Total Cafeteria Fund Revenues changed from $16,014,290	at	Third	Quarter	to $16,042,344 at Annual, an increase of $28,054.

Item	Budget Adjustment Classified support salaries                                 $	22,648 Classified supervisor salaries                                     1,126 Other classified salaries                                                   (888)
Change from 3rd Quarter to Annual	$	22,886

2018-19	2018-19
Adopted Budget	Annual	Increase/(Decrease)

$ 4,983,406	$ 5,050,637	$ 67,230 Change from 3rd Quarter to Annual	$ 28,054

2018-19 Adopted Budget

$ 16,054,057

2018-19 Annual

$ 16,042,344

Increase/(Decrease)

$ (11,713)

75

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

Employee	Benefits	changed	from $2,730,109 at Third Quarter to $2,731,039 at Annual, an increase of $929.       The changes are minor adjustments directly related	to     the	previously	mentioned adjustments to salary accounts.

Item	Budget Adjustment CalPERS                                                                      $	(313) OASDI/Medicare                                                               2,484 Health & welfare benefits                                            (1,594) Other employee benefits                                                    352
Change from 3rd Quarter to Annual	$	929

Books,	Supplies	and	Other	Materials changed from $7,255,562 at Third Quarter to $7,011,901 at Annual, a decrease of $243,662. The change occurred primarily due to food expenditures coming in below the amount estimated. This was in large part due to our efficient utilization of Federal donated foods which were received at a higher rate than anticipated.	As a result, our department did not need to expend department dollars at our normal rates.

2018-19 Adopted Budget

$ 2,753,165

2018-19 Annual

$ 2,731,039

Increase/(Decrease)

$ (22,126)

Item	Budget Adjustment Supplies                                                                      $ (21,059) Noncapitalized equipment                                       (30,188) Food                                                                               (192,415)
Change from 3rd Quarter to Annual	$(243,662)

2018-19 Adopted Budget

$ 7,645,362

2018-19 Annual

$ 7,011,901

Increase/(Decrease)

$(633,462)

76

D.	Contracted Services and Other
Operating Expenditures	Change from 3rd Quarter to Annual	$	(12,102)

Contracted Services and Other Operating Expenditures changed from $193,732 at Third Quarter to $168,835 at Annual, a decrease of $24,897. This is primarily due to repair and contract service expenditures that did not come to fruition.

Item	Budget Adjustment Conference/travel                                                  $	(2,188) Rents, leases & repairs                                                (7,128) Transfers of direct costs                                             (2,392) Professional services                                                  (12,831) Communications                                                                 (358)
Change from 3rd Quarter to Annual	$ (24,897)

2018-19	2018-19

Adopted Budget	Annual	Increase/(Decrease)

$ 613,249	$ 586,041	$	(27,207)

H.	Total Cafeteria Fund Expenditures

Total Cafeteria Fund Revenues changed from $15,805,298	at	Third	Quarter	to $15,548,452    at    Annual,    a    decrease    of $256,845.          Total          Cafeteria          Fund Expenditures are as follows:

2018-19 Adopted Budget

2018-19
Annual 	 Increase/(Decrease)

Change from 3rd Quarter to Annual	$ (256,845)

$     181,479	$ 168,835	$ (12,644)		2018-19 Adopted Budget

2018-19
Annual	Increase/(Decrease)

$ 16,176,662	$ 15,548,452	$ (628,209)

F.	Other Outgo

Other Outgo changed from $598,143 at Third Quarter to $586,041 at Annual, a decrease of $12,102. The decrease is due to	overall	decreases	in	expenditures resulting in a decrease to indirect costs.

77

III.	Cafeteria Fund Balance

Total revenues are $16,042,344 and total expenditures are $15,548,452 at Annual. The projected Fund Balance for the 2018-19 fiscal year is as follows:

Beginning Fund Balance, Audited 7/1/18	$7,659,274

Revenues Expenditures

16,042,344 15,548,452

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/19, Unaudited

Assigned:

New Building Lease

Sub-Total of Components

General Reserve

General Reserve Percentage

One-Time costs in 2018-19: One-Time computer refresh
Total One-Time (2)

Ongoing Surplus/(Deficit) (1+2)

493,892

$8,153,166

7,375,743

7,375,743

$     777,423

5%

$ 87,731 $ 87,731

$     581,623

78

Fund: 13 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

13 - CAFETERIA FUND	$16,054,057	$16,014,290	$16,042,344	($11,713)	$28,054	(0.1)	0.2
	
8100 - 8299 Federal Revenue

8220 - Child Nutrition Programs 822000 - FED CHILD NUTRITION

8221 - Donated Food Commodities

822100 - FED DONATED FOOD COMMODITIES

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

8520 - Child Nutrition

852000 - ST CHILD NUTRITION

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

8634 - Food Service Sales

863401 - FS STUDENT FOOD SALES/LUNCH 863402 - FS STUDENT FOOD SALES/BKFT 863403 - FS CHILD CARE INC
863404 - FS STUDENT ALA CARTE 863405 - FS ADULT ALA CARTE 863406 - FS SPECIAL EVENT INCOME 863407 - FS OTHER INCOME
863408 - FS OVER/SHORT

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

8600 - 8799 Other Local Revenue

Percent of Total

10,077,386 $10,077,386

1,100,000 $1,100,000

$11,177,386 69.6%

709,166 $709,166

$709,166 4.4%

2,982,556 255,904
0 670,591 8,930 141,119 24,854 48,402

$4,132,355

35,150 $35,150

$4,167,505

26.0%

9,884,386 $9,884,386

1,100,000 $1,100,000

$10,984,386 68.6%

737,510 $737,510

$737,510 4.6%

3,042,556 265,904
0 716,535 11,316 136,264 17,267 56,402

$4,246,244

46,150 $46,150

$4,292,394

26.8%

9,873,381 $9,873,381

1,142,450 $1,142,450

$11,015,831 68.7%

728,447 $728,447

$728,447 4.5%

3,049,579 269,524
0 711,620 12,105 127,660 15,551 60,839

$4,246,878

51,187 $51,187

$4,298,065

26.8%

(204,004) ($204,004)

42,450 $42,450

($161,554)

19,281 $19,281

$19,281

67,023 13,620 0 41,029 3,175 (13,459) (9,303) 12,437

$114,523

16,037 $16,037

$130,560

(11,004)                     (2.0)                     (0.1) ($11,004)                    (2.0)                    (0.1)

42,450                       3.9                       3.9 $42,450                       3.9                       3.9

$31,446	(1.4)	0.3

(9,063)                       2.7                     (1.2) ($9,063)                       2.7                    (1.2)

($9,063)	2.7	(1.2)

7,023                       2.2                       0.2 3,620                       5.3                       1.4 0                      N/A                      N/A (4,915)                       6.1                     (0.7) 789                     35.6                       7.0 (8,604)                     (9.5)                     (6.3) (1,717)                  (37.4)                     (9.9) 4,437                     25.7                       7.9

$634	2.8	0.0

5,037                     45.6                     10.9 $5,037                     45.6                     10.9

$5,671	3.1	0.1

79

Fund: 13 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

13 - CAFETERIA FUND	$16,176,662	$15,805,298	$15,548,452	($628,209)	($256,845)	(3.9)	(1.6)
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220006 - WAREHOUSE SAL 220007 - MAINTENANCE SAL 220020 - FOOD SERVICE SAL 220040 - CLASS SUPPORT HOURLY 220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT
220090 - CLASSIFIED SUPPORT OTHER

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries 290090 - OTHER CLASSIFIED SAL

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

124,980 130,094 2,914,569 153,662 177,470 1,850
0

$3,502,625

1,299,514 $1,299,514

153,217 0 0

$153,217

28,050 $28,050

$4,983,406

30.8%

127,644 134,005 2,922,429 205,386 150,171
0 99

$3,539,735

1,301,728 $1,301,728

157,758 0 0

$157,758

28,529 $28,529

$5,027,751

31.8%

127,644 134,005 2,934,305 217,698 148,632
0 99

$3,562,384

1,302,854 $1,302,854

157,720 0 0

$157,720

27,679 $27,679

$5,050,637

32.5%

2,664 3,911 19,736 64,036 (28,838) (1,850) 99

$59,758

3,340 $3,340

4,503 0 0

$4,503

(371) ($371)

$67,230

0 0
11,876 12,312 (1,539) 0
0

$22,648

1,126 $1,126

(38) 0 0

($38)

(850) ($850)

$22,886

2.1                       0.0 3.0                       0.0 0.7                       0.4 41.7                       6.0 (16.2)                     (1.0)
(100.0)                      N/A N/A                       0.0

1.7	0.6

0.3                       0.1 0.3                       0.1

2.9	0.0 N/A                      N/A N/A                      N/A

2.9	0.0

(1.3)                     (3.0) (1.3)                    (3.0)

1.3	0.5

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	0	0	0	0

$0	$0	$0	$0

3202 - Public Employees' Retirement System, classified positions

0	N/A	N/A

$0	N/A	N/A

320200 - PERS CLASSIFIED	728,962

$728,962

750,712

$750,712

750,399

$750,399

21,437

$21,437

(313)	2.9	0.0

($313)	2.9	0.0

80

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

3402 - Health & Welfare Benefits, classified positions

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

244,087 69,073 32,051

$345,212

1,233,330 122,212 26,779 6,704 16,310

$1,405,334

2,402

$2,402

243,016 68,900 31,098

$343,014

1,210,688 117,055 25,649 6,602 14,945

$1,374,939

2,432

$2,432

244,184 69,458 31,856

$345,498

1,209,466 116,722 25,576 6,596 14,985

$1,373,345

2,441

$2,441

97 384 (195)

$286

(23,865) (5,490) (1,203) (107) (1,325)

($31,989)

39

$39

1,168	0.0	0.5 558	0.6	0.8 758                     (0.6)	2.4

$2,484	0.1	0.7

(1,222)                     (1.9)                     (0.1) (333)                     (4.5)                     (0.3) (73)                     (4.5)                     (0.3) (5)                     (1.6)                     (0.1)
40	(8.1)	0.3

($1,594)	(2.3)	(0.1)

9	1.6	0.4

$9	1.6	0.4

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS

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

3802 - PERS Reduction, classified positions 380200 - PERS REV LIM REDUC CLASS

3902 - Other Benefits, classified positions

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

390206 - PARS GOLDEN HANDSHAKE

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

105,246 $105,246

142,485 $142,485

0 $0

0 21,640 1,884 0

$23,524

$2,753,165 17.0%
47.8%

104,902 $104,902

132,271 $132,271

0 $0

0 20,117 1,724 0

$21,841

$2,730,109 17.3% 49.1%
81

105,361 $105,361

132,187 $132,187

0 $0

0 20,204 1,602 0

$21,807

$2,731,039 17.6%
50.0%

115 $115

(10,297) ($10,297)

0 $0

0 (1,436) (281)
0

($1,717)

($22,126)

460                       0.1                       0.4 $460                       0.1                       0.4

(83)                     (7.2)                     (0.1) ($83)                    (7.2)                    (0.1)

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

0                      N/A                      N/A 88                     (6.6)                       0.4
(121)                  (14.9)                     (7.0) 0                      N/A                      N/A

($34)	(7.3)	(0.2)

$929	(0.8)	0.0

Fund: 13 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430072 - GAS
430082 - INVENTORY ADJUSTMENT

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

4700 - Food

470000 - FOOD

470001 - FOOD SVC SUPPLY COST 470002 - FOOD FED DONATED 470023 - FOOD EARNED MEALS

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

5200 - Travel and Conferences 520000 - CONF/TRAVEL

5300 - Dues and Memberships

530000 - DUES & MEMBERSHIP

0 260,975 0
0

$260,975

295,950 $295,950

5,588,437 335,000 1,100,000 65,000

$7,088,437

$7,645,362 47.3%

25,000 $25,000

0

$0

0 234,175 0
0

$234,175

295,950 $295,950

5,188,437 375,000 1,100,000 62,000

$6,725,437

$7,255,562 45.9%

24,000 $24,000

0

$0

0 213,116 0
0

$213,116

265,762 $265,762

4,963,192 369,073 1,142,450 58,307

$6,533,022

$7,011,901 45.1%

21,812 $21,812

0

$0

0 (47,859) 0
0

($47,859)

(30,188) ($30,188)

(625,245) 34,073 42,450 (6,694)

($555,415)

($633,462)

(3,188) ($3,188)

0

$0

0                      N/A                      N/A (21,059)                  (18.3)                     (9.0) 0                      N/A                      N/A
0	N/A	N/A

($21,059)	(18.3)	(9.0)

(30,188)                  (10.2)                  (10.2) ($30,188)                  (10.2)                  (10.2)

(225,245)	(11.2)	(4.3) (5,927)                     10.2	(1.6) 42,450                       3.9                       3.9 (3,694)	(10.3)	(6.0)

($192,415)	(7.8)	(2.9)

($243,662)	(8.3)	(3.4)

(2,188)                  (12.8)                     (9.1) ($2,188)                  (12.8)                    (9.1)

0	N/A	N/A

$0	N/A	N/A

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560002 - MAINTENANCE AGREEMENTS 560005 - RENTAL
560006 - REPAIR EQUIP 560010 - BLDG LEASE/RENTS

5710 - Transfers of Direct Costs

571060 - DIRECT COST/TECHNOLOGY

22,780 0 58,806 0

$81,586

0

$0

12,780 0 108,806 0

$121,586

0 $0
82

10,659 0 103,799 0

$114,458

0

$0

(12,121) 0 44,993 0

$32,872

0

$0

(2,121)                  (53.2)                  (16.6) 0                      N/A                      N/A (5,007)                     76.5                     (4.6) 0                      N/A                      N/A

($7,128)	40.3	(5.9)

0	N/A	N/A

$0	N/A	N/A

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5750 - Transfers of Direct Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

575000 - DIRECT COST/INTERFUND TRF 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575080 - INTER-FUND DIRECT COST FUEL

9,368 308 1,114 (5,997) 19,891 700 1,400 9,000

$35,784

9,900 0
914 (31,830) 19,891 1,600 1,000 14,000

$15,475

9,000 0
838 (30,689) 18,512 158
179 15,085

$13,083

(368) (308) (276) (24,691) (1,379) (542) (1,221) 6,085

($22,701)

(900) 0 (76) 1,142
(1,379) (1,442) (821) 1,085

($2,392)

(3.9)                     (9.1) (100.0)                      N/A (24.8)                     (8.3) 411.7                     (3.6) (6.9)                     (6.9) (77.5)                  (90.1) (87.2)                  (82.1) 67.6                       7.8

(63.4)	(15.5)

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580005 - LEGAL SERVICES 580009 - FEES / OTHER

5900 - Communications

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

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

6200 - Buildings and Improvements of Buildings 620000 - BLDG/IMPRV OF BLDG

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

0 23,913 0
0

$23,913

0 6,696 8,500

$15,196

$181,479 1.1%

0 $0

0 $0

$0

0.0%

0 20,000 0
55

$20,055

0 5,616 7,000

$12,616

$193,732 1.2%

0 $0

0 $0

$0

0.0%

0 7,214 0
10

$7,224

0 5,616 6,642

$12,258

$168,835 1.1%

0 $0

0 $0

$0

0.0%

0 (16,699) 0
10

($16,689)

0 (1,080) (1,858)

($2,938)

($12,644)

0 $0

0 $0

$0

0                      N/A                      N/A (12,786)                  (69.8)                  (63.9) 0                      N/A                      N/A
(45)	N/A	(81.9)

($12,831)	(69.8)	(64.0)

0                      N/A                      N/A 0                  (16.1)                       0.0
(358)	(21.9)	(5.1)

($358)	(19.3)	(2.8)

($24,897)	(7.0)	(12.9)

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

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

$0	N/A	N/A

83

Fund: 13 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

735000 - TRF OF DIRECT COST-INTERFUND

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

7619 - Other Authorized Interfund Transfers Out 761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

613,249 $613,249

$613,249 3.8%

0 $0

$0

0.0%

598,143 $598,143

$598,143 3.8%

0 $0

$0

0.0%

586,041 $586,041

$586,041 3.8%

0 $0

$0

0.0%

(27,207) ($27,207)

($27,207)

0 $0

$0

(12,102)                     (4.4)                     (2.0) ($12,102)                    (4.4)                    (2.0)

($12,102)	(4.4)	(2.0)

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

$0	N/A	N/A

84

Fund: 14 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

14 - DEFERRED MAINTENANCE FUND	$4,101,000	$4,114,469	$4,351,611	$250,611	$237,143	6.1	5.8
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

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

8900 - 8929 Interfund Transfers In

Percent of Total

1,000 $1,000

0 $0

$1,000 0.0%

4,100,000 $4,100,000

$4,100,000

100.0%

14,469 $14,469

0 $0

$14,469 0.4%

4,100,000 $4,100,000

$4,100,000

99.6%

51,611 $51,611

0 $0

$51,611 1.2%

4,300,000 $4,300,000

$4,300,000

98.8%

50,611 $50,611

0 $0

$50,611

200,000 $200,000

$200,000

37,143                 5061.1                   256.7 $37,143                5061.1                   256.7

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

$37,143	5061.1	256.7

200,000                       4.9                       4.9 $200,000                       4.9                       4.9

$200,000	4.9	4.9

85

Fund: 14 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

14 - DEFERRED MAINTENANCE FUND	$4,101,000	$3,997,406	$4,532,256	$431,256	$534,850	10.5	13.4
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220007 - MAINTENANCE SAL                                                                      0                                  0                                  0                                  0 220070 - CLASS SUPPORT OT                                                                      0                                  0                                  0                                  0

$0	$0	$0	$0

2000 - 2999 Classified Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
3000 - 3999 Employee Benefits

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS                                                             0                                  0                                  0                                  0 330201 - MEDICARE CLASS                                                                         0                                  0                                  0                                  0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS	0	0	0	0

$0	$0	$0	$0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	0	0	0	0

$0	$0	$0	$0

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

$0	N/A	N/A

$0	N/A	N/A

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

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

$0	N/A	N/A

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

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

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

0	N/A	N/A

$0	N/A	N/A

86

Fund: 14 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

390203 - SELF INSUR CLASS

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

5000 - 5999 Services and Other Operating Expenditures

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

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

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

$0	N/A	N/A

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS

5710 - Transfers of Direct Costs 571040 - DIRECT COST/GAD

5750 - Transfers of Direct Costs - Interfund 575040 - DIRECT COST/GAD/INTERF

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

3,925,660 $3,925,660

0 $0

0 $0

$3,925,660

95.7%

1,644,086 $1,644,086

0 $0

0 $0

$1,644,086

41.1%

2,153,458 $2,153,458

0 $0

0 $0

$2,153,458

47.5%

(1,772,202) ($1,772,202)

0 $0

0 $0

($1,772,202)

509,373                  (45.1)                     31.0 $509,373                  (45.1)                     31.0

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

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

$509,373	(45.1)	31.0

87

Fund: 14 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings 620000 - BLDG/IMPRV OF BLDG

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

761906 - TRANSFER TO SFP

761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

175,340 $175,340

$175,340 4.3%

0 0

$0

$0

0.0%

0 $0

653,321 $653,321

$653,321 16.3%

0 1,700,000

$1,700,000

$1,700,000

42.5%

0 $0

678,798 $678,798

$678,798 15.0%

0 1,700,000

$1,700,000

$1,700,000

37.5%

0 $0

503,458 $503,458

$503,458

0 1,700,000

$1,700,000

$1,700,000

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

25,477                   287.1                       3.9 $25,477                   287.1                       3.9

$25,477	287.1	3.9

0                      N/A                      N/A 0                      N/A                       0.0

$0	N/A	0.0

$0	N/A	0.0

88

Fund: 21 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

21 - BUILDING FUND	$1,742,456	$4,942,456	$4,265,186	$2,522,730	($677,270)	144.8	(13.7)
	
8600 - 8799 Other Local Revenue

8625 - Community Redevelopment Funds Not Subject to LCFF Deduction

862500 - COMM REDEV FUNDS

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 $0

10,000

$10,000

0 $0

10,000

$10,000

481,478 $481,478

171,162

$171,162

481,478 $481,478

161,162

$161,162

481,478 $481,478

161,162

$161,162

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

1611.6	1611.6

1611.6	1611.6

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

0 $0

$10,000 0.6%

1,732,456 0 0

$1,732,456

$1,732,456

99.4%

0 $0

0 $0

$10,000 0.2%

4,932,456 0 0

$4,932,456

$4,932,456

99.8%

0 $0

0 $0

$652,640 15.3%

3,612,545 0 0

$3,612,545

$3,612,545

84.7%

0 $0

0 $0

$642,640

1,880,089 0 0

$1,880,089

$1,880,089

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

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

$642,640	6426.4	6426.4

(1,319,911)	108.5	(26.8) 0                      N/A                      N/A 0                      N/A                      N/A

($1,319,911)	108.5	(26.8)

($1,319,911)	108.5	(26.8)

89

Fund: 21 SubFund: -

8930 - 8979 All Other Financing Sources

8951 - Proceeds from Sale of Bonds

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

895100 - PROCEEDS FROM SALE OF BONDS

8971 - Proceeds from Certificates of Participation 897100 - PROCEEDS FROM COP'S

8972 - Proceeds from Capital Leases

897200 - PROCEEDS FROM CAPITAL LEASES

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

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

8980 - 8999 Contributions

Percent of Total

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

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

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

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

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

$0	N/A	N/A

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

$0	N/A	N/A

90

Fund: 21 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

21 - BUILDING FUND	$1,902,456	$16,219,706	$9,471,173	$7,568,717	($6,748,533)	397.8	(41.6)
	
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0 $0

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT	0 240040 - CLASS BUSINESS SUPPORT HRLY	0 240050 - CLASS BUSINESS SUPPORT SUB	0 240070 - CLASS BUSINESS SUPPORT OT	0

$0

2000 - 2999 Classified Personnel Salaries	$0

Percent of Total	0.0%

223,992 $223,992

0 0 0 0

$0

$223,992

1.4%

223,992 $223,992

0 0 0 0

$0

$223,992

2.4%

223,992 $223,992

0 0 0 0

$0

$223,992

0                      N/A                       0.0 $0                     N/A                       0.0

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

$0	N/A	N/A

$0	N/A	0.0

91

Fund: 21 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED                                                                           0 $0

3202 - Public Employees' Retirement System, classified positions 320200 - PERS CLASSIFIED	0
$0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0 330201 - MEDICARE CLASS	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0

$0

3402 - Health & Welfare Benefits, classified positions

340211 - HEALTH CLASS	0 340212 - DENTAL CLASS	0 340213 - VISION CLASS	0 340214 - LIFE INS CLASS	0 340216 - DIS CLASS	0

$0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS	0

$0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                                     0 $0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	0

3902 - Other Benefits, classified positions                                                    $0 390203 - SELF INSUR CLASS                                                                        0
$0

3000 - 3999 Employee Benefits                                                                                $0 Percent of Total                                                                                        0.0%
1000 - 3999 Employee Compensation % of Total	0.0%

21,853 $21,853

16,213 $16,213

5,565 3,248 0

$8,813

24,446 2,218 486
0 0

$27,150

112 $112

4,681 $4,681

8,288 $8,288

896 $896

$88,006 0.5%
1.9%

21,853 $21,853

16,213 $16,213

5,518 3,215 0

$8,733

24,446 2,218 486 216
0

$27,366

110 $110

4,681 $4,681

8,288 $8,288

896 $896

$88,140 0.9%
3.3%

21,853 $21,853

16,213 $16,213

5,518 3,215 0

$8,733

24,446 2,218 486 216
0

$27,366

110 $110

4,681 $4,681

8,288 $8,288

896 $896

$88,140

0                      N/A                       0.0 $0                     N/A                       0.0

0                      N/A                       0.0 $0                     N/A                       0.0

(47)                      N/A                     (0.8) (33)                      N/A                     (1.0) 0                      N/A                      N/A

($80)	N/A	(0.9)

0	N/A	0.0 0	N/A	0.0 0	N/A	0.0
216                      N/A                      N/A 0                      N/A                      N/A

$216	N/A	0.8

(2)                      N/A                     (1.8) ($2)                     N/A                    (1.8)

0                      N/A                       0.0 $0                     N/A                       0.0

0                      N/A                       0.0 $0                     N/A                       0.0

0                      N/A                       0.0 $0                     N/A                       0.0

$134	N/A	0.2

92

Fund: 21 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM 430076 - REPAIR SUPP TRANSP

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

4000 - 4999 Books and Supplies

Percent of Total

0	0 0                        92,046 0	0

$0	$92,046

0                        53,374 $0                     $53,374

$0	$145,420

0.0%	0.9%

0 39,526 0

$39,526

53,374 $53,374

$92,900

1.0%

0 39,526 0

$39,526

53,374 $53,374

$92,900

0 (52,520) 0

($52,520)

0 $0

($52,520)

N/A	N/A N/A                  (57.1) N/A	N/A

N/A	(57.1)

N/A                       0.0 N/A                       0.0

N/A	(36.1)

93

Fund: 21 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520000 - CONF/TRAVEL                                                                               0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS                                          0                                  0                                  0                                  0 560002 - MAINTENANCE AGREEMENTS                                                   0                                  0                                  0                                  0

$0	$0	$0	$0

5710 - Transfers of Direct Costs

571060 - DIRECT COST/TECHNOLOGY                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF	0	0	0	0 575030 - DIRECT COST/FOOD SVC INTERFUND	0	0	0	0 575040 - DIRECT COST/GAD/INTERF	0	0	0	0 575050 - DIRECT COST/COPIER INTERFUND	0	0	0	0 575052 - DIRECT COST/SCANBACK INTERFUND	0	0	0	0 575060 - DIRECT COST/TECH INTERFUND	0	0	0	0

$0	$0	$0	$0

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

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

$0	N/A	N/A

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING
580036 - COST OF ISSUANCE MISC 580090 - BUDGET RESERVE

5900 - Communications

590002 - PHONE CLASSIFIED

590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0	1,157,489 0                                  0 0                                  0 0                                  0 0                                  0

$0	$1,157,489

0                                  0 0                                  0

$0	$0

$0	$1,157,489

0.0%	7.1%

1,122,075 0 0
3,750 0

$1,125,825

2,160 0

$2,160

$1,127,985

11.9%

1,122,075 0 0
3,750 0

$1,125,825

2,160 0

$2,160

$1,127,985

(35,414) 0 0
3,750 0

($31,664)

2,160 0

$2,160

($29,504)

N/A	(3.1) N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A

N/A	(2.7)

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

N/A	N/A

N/A	(2.5)

94

Fund: 21 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

610000 - SITE PURCHASE

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG

620019 - CONSTRUCTION CONTINGENCY

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

0                                  0 $0                               $0

0                                  0 $0                               $0

0                11,591,817 0                                  0

$0	$11,591,817

0                                  0 $0                               $0

$0	$11,591,817

0.0%	71.5%

0 $0

5,000 $5,000

7,138,156 0

$7,138,156

0 $0

$7,143,156

75.4%

0 $0

5,000 $5,000

7,138,156 0

$7,138,156

0 $0

$7,143,156

0 $0

5,000 $5,000

(4,453,661) 0

($4,453,661)

0 $0

($4,448,661)

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

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

N/A                  (38.4) N/A                      N/A

N/A	(38.4)

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

N/A	(38.4)

95

Fund: 21 SubFund: -

7000 - 7499 Other Outgo

7283 - All Other Transfers to JPAs

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

722300 - TRANSFER OUT TO JPA CART

7438 - Debt Service - Interest

743801 - COP REPAY INTEREST 743804 - COP '04 INTEREST 743806 - COP '06 INTEREST 743810 - COP '10 INTEREST 743811 - COP '11 INTEREST

7439 - Other Debt Service - Principal

743900 - DEBT SERVICE/PRINCIPAL 743904 - COP '04 PRINCIPAL 743906 - COP '06 PRINCIPAL 743910 - COP '10 PRINCIPAL 743911 - COP '11 PRINCIPAL

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

0 $0

252,456 0 0 0 0

$252,456

1,480,000 0 0 0 0

$1,480,000

$1,732,456

91.1%

0 $0

252,456 0 0 0 0

$252,456

1,480,000 0 0 0 0

$1,480,000

$1,732,456

10.7%

0 $0

183,096 0 0 0 0

$183,096

611,904 0 0 0 0

$611,904

$795,000

8.4%

0 $0

(69,360) 0 0 0 0

($69,360)

(868,096) 0 0 0 0

($868,096)

($937,456)

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

(69,360)	(27.5)	(27.5) 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A

($69,360)	(27.5)	(27.5)

(868,096)	(58.7)	(58.7) 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A

($868,096)	(58.7)	(58.7)

($937,456)	(54.1)	(54.1)

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II

761914 - TRANSFER TO SPEC RES/CAP PROJ 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

170,000 0 0 0 0

$170,000

$170,000

8.9%

20,000 $20,000

1,260,526 0 0 0 0

$1,260,526

$1,280,526

7.9%

0                                  0 $0                               $0

0	(170,000) 0                                  0 0                                  0 0                                  0 0                                  0

$0	($170,000)

$0	($170,000)

0.0%

(20,000) ($20,000)

(1,260,526) 0 0 0 0

($1,260,526)

($1,280,526)

N/A N/A

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

(100.0)

(100.0)

(100.0) (100.0)

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

(100.0)

(100.0)

96

Fund: 25 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

25 - CAPITAL FACILITIES FUND	$11,220,000	$11,220,000	$17,897,075	$6,677,075	$6,677,075	59.5	59.5
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

20,000

$20,000

20,000

$20,000

352,845

$352,845

332,845

$332,845

332,845

$332,845

1664.2	1664.2

1664.2	1664.2

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8681 - Mitigation/Developer Fees 868100 - LOC DEV FEES

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

8919 - Other Authorized Interfund Transfers In

891919 - FROM DEV FEES 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

11,200,000 $11,200,000

0 $0

$11,220,000 100.0%

0 0 0

$0

$0

0.0%

0 $0

11,200,000 $11,200,000

0 $0

$11,220,000 100.0%

0 0 0

$0

$0

0.0%

0 $0

17,468,688 $17,468,688

75,542 $75,542

$17,897,075 100.0%

0 0 0

$0

$0

0.0%

0 $0

6,268,688 $6,268,688

75,542 $75,542

$6,677,075

0 0 0

$0

$0

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

6,268,688                     56.0                     56.0 $6,268,688                     56.0                     56.0

75,542                      N/A                      N/A $75,542                     N/A                     N/A

$6,677,075	59.5	59.5

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

$0	N/A	N/A

$0	N/A	N/A

97

Fund: 25 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

898000 - CONTRIB FR UNRESTRICTED REV

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

8980 - 8999 Contributions

Percent of Total

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

98

Fund: 25 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

25 - CAPITAL FACILITIES FUND	$11,220,000	$18,288,537	$20,470,453	$9,250,453	$2,181,916	82.4	11.9
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries 130008 - DIST ADM SAL

1900 - Other Certificated Salaries 190090 - CERT OTH SAL

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

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

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240050 - CLASS BUSINESS SUPPORT SUB

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

0 $0

0 $0

$0 0.0%

416,890 $416,890

135,907 0

$135,907

$552,798

4.9%

0 $0

0 $0

$0 0.0%

434,447 $434,447

140,522 0

$140,522

$574,969

3.1%

0 $0

0 $0

$0 0.0%

434,600 $434,600

140,522 0

$140,522

$575,122

2.8%

0 $0

0 $0

$0

17,709 $17,709

4,614 0

$4,614

$22,324

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

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

$0	N/A	N/A

152                       4.2                       0.0 $152                       4.2                       0.0

0                       3.4                       0.0 0                      N/A                      N/A

$0	3.4	0.0

$152	4.0	0.0

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

0 $0

18,455

$18,455

0 $0

22,268

$22,268

0                                  0 $0                               $0

22,268	3,812

$22,268	$3,812

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

0	20.7	0.0

$0	20.7	0.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED	65,992

$65,992

79,146

$79,146

79,146

$79,146

13,154

$13,154

0	19.9	0.0

$0	19.9	0.0

99

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

330101 - MEDICARE CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

0 $0

26,344 6,161 0

$32,505

0 0 0 0

$0

81,894 7,430 1,628 570 916

$92,438

0 $0

276

$276

0 $0

27,168 6,354 0

$33,522

0 0 0 0

$0

81,894 7,430 1,628 570 944

$92,466

0 $0

287

$287

0 $0

26,467 6,190 0

$32,657

0 0 0 0

$0

81,894 7,430 1,628 570 933

$92,456

0 $0

281

$281

0                                  0 $0                               $0

123                          (701) 29                          (164) 0                                  0

$152	($865)

0	0 0	0 0	0 0	0

$0	$0

0                                  0 0                                  0 0                                  0 0                                  0 17                             (10)

$17	($10)

0                                  0 $0                               $0

5	(7)

$5	($7)

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

0.5                     (2.6) 0.5                     (2.6) N/A                      N/A

0.5	(2.6)

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

N/A	N/A

0.0	0.0 0.0	0.0 0.0	0.0 0.0	0.0 1.9                     (1.1)

0.0	0.0

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

1.7	(2.4)

1.7	(2.4)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT	0	0	0	0

$0	$0	$0	$0

0	N/A	N/A

$0	N/A	N/A

100

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS

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

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

3901 - Other Benefits, certificated positions 390103 - SELF INSUR CERT

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL

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

11,553 $11,553

0 $0

20,454 $20,454

0 $0

2,211 0

$2,211

$243,884 2.2%
7.1%

12,017 $12,017

0 $0

21,274 $21,274

0 $0

2,300 0

$2,300

$263,279 1.4%
4.6%

12,020 $12,020

0 $0

21,274 $21,274

0 $0

2,301 0

$2,301

$262,402 1.3%
4.1%

467 $467

0 $0

820 $820

0 $0

89 0

$89

$18,517

3                       4.0                       0.0 $3                       4.0                       0.0

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

0                       4.0                       0.0 $0                       4.0                       0.0

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

1                       4.0                       0.0 0                      N/A                      N/A

$1	4.0	0.0

($877)	7.6	(0.3)

101

Fund: 25 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL
520010 - FIXED MILEAGE ALLOWANCE

56,000 0 100,000

$156,000

17,900 $17,900

$173,900 1.5%

10,000 500

$10,500

55,000 0 110,000

$165,000

17,900 $17,900

$182,900 1.0%

10,000 500

$10,500

39,634 0 7,250

$46,884

7,293 $7,293

$54,178 0.3%

7,505 227

$7,732

(16,366) 0 (92,750)

($109,116)

(10,607) ($10,607)

($119,722)

(2,495) (273)

($2,768)

(15,366)                  (29.2)                  (27.9) 0                      N/A                      N/A (102,750)                  (92.7)                  (93.4)

($118,116)	(69.9)	(71.6)

(10,607)                  (59.3)                  (59.3) ($10,607)                  (59.3)                  (59.3)

($128,722)	(68.8)	(70.4)

(2,495)                  (24.9)                  (24.9) (273)                  (54.7)                  (54.7)

($2,768)	(26.4)	(26.4)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS 560002 - MAINTENANCE AGREEMENTS 560003 - ALARM SYSTEM
560010 - BLDG LEASE/RENTS

5710 - Transfers of Direct Costs

571020 - DIRECT COST/TRANSPORTATION

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND

3,177,304	1,000 0                                  0 0                                  0 0                                  0

$3,177,304	$1,000

0                                  0 $0                               $0

0	0 0	0 0	0 0	0 0                             422 0	0

$0	$422

0	(3,177,304) 0                                  0 0                                  0 0                                  0

$0	($3,177,304)

0                                  0 $0                               $0

0	0 0	0 0	0 8	8
942                             942 0                                  0

$950	$950

(1,000) 0 0 0

($1,000)

0 $0

0 0 0 8
520 0

$528

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

(100.0)

N/A N/A

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

N/A

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

(100.0)

N/A N/A

N/A N/A N/A N/A 123.3 N/A

125.2

102

Fund: 25 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING 580009 - FEES / OTHER 580010 - SOFTWARE LICENSE 580090 - BUDGET RESERVE

5900 - Communications

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

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

6100 - Land

610000 - SITE PURCHASE

6200 - Buildings and Improvements of Buildings 620000 - BLDG/IMPRV OF BLDG

6000 - 6999 Capital Outlay

Percent of Total

150,000 180,000 0
0 60,065 0

$390,065

0 2,160 0

$2,160

$3,580,029 31.9%

0 $0

6,333,389 $6,333,389

$6,333,389

56.4%

171,000 180,000 180 302,890 61,614 0

$715,685

0 2,160 0

$2,160

$729,766 4.0%

866,387 $866,387

3,987,282 $3,987,282

$4,853,669

26.5%

162,982 140,735 735 302,910 61,614 0

$668,977

0 1,998 0

$1,998

$679,657 3.3%

6,340,643 $6,340,643

3,722,452 $3,722,452

$10,063,095

49.2%

12,982 (39,265) 735 302,910 1,549
0

$278,912

0 (162) 0

($162)

($2,900,372)

6,340,643 $6,340,643

(2,610,937) ($2,610,937)

$3,729,706

(8,018)                       8.7                     (4.7) (39,265)                  (21.8)                  (21.8) 555                      N/A                   308.3
20	N/A	0.0 0                       2.6	0.0 0	N/A                      N/A

($46,708)	71.5	(6.5)

0                      N/A                      N/A (162)                     (7.5)                     (7.5) 0                      N/A                      N/A

($162)	(7.5)	(7.5)

($50,110)	(81.0)	(6.9)

5,474,256                      N/A                   631.8 $5,474,256                     N/A                   631.8

(264,830)                  (41.2)                     (6.6) ($264,830)                  (41.2)                    (6.6)

$5,209,426	58.9	107.3

103

Fund: 25 SubFund: -

7600 - 7629 Interfund Transfers Out

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

336,000 0 0 0

$336,000

$336,000

3.0%

11,347,953 $11,347,953

336,000 0 0 0

$336,000

$11,683,953

63.9%

8,500,000 $8,500,000

336,000 0 0 0

$336,000

$8,836,000

43.2%

8,500,000 $8,500,000

0 0 0 0

$0

$8,500,000

(2,847,953)                      N/A                  (25.1) ($2,847,953)                     N/A                  (25.1)

0	0.0	0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A

$0	0.0	0.0

($2,847,953)	2529.8	(24.4)

104

Fund: 35 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

35 - COUNTY SCHOOL FACILITIES FUND	$10,000	$28,211,739	$25,474,187	$25,464,187	($2,737,552)	254641.9	(9.7)
	
8300 - 8599 Other State Revenue

8545 - School Facilities Apportionments 854500 - ST SCHOOL FAC APPORT

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

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

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

0 $0

$0 0.0%

10,000 $10,000

0 $0

$10,000

100.0%

16,833,786 $16,833,786

$16,833,786 59.7%

10,000 $10,000

0 $0

$10,000

0.0%

16,833,786 $16,833,786

$16,833,786 66.1%

140,401 $140,401

0 $0

$140,401

0.6%

16,833,786 $16,833,786

$16,833,786

130,401 $130,401

0 $0

$130,401

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

130,401                 1304.0                 1304.0 $130,401                1304.0                1304.0

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

$130,401	1304.0	1304.0

8913 - To State School Building Fund/County School Facilities Fund from All Other Funds

891300 - DIST SH/SFP PROJECT

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891919 - FROM DEV FEES
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

0                        20,000 $0                     $20,000

0	0 0                11,347,953 0	0

$0	$11,347,953

$0	$11,367,953

0.0%	40.3%

0 $0

0 8,500,000 0

$8,500,000

$8,500,000

33.4%

0 $0

0 8,500,000 0

$8,500,000

$8,500,000

(20,000) ($20,000)

0 (2,847,953) 0

($2,847,953)

($2,867,953)

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

N/A	N/A N/A                  (25.1) N/A	N/A

N/A	(25.1)

N/A	(25.2)

105

Fund: 35 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

898000 - CONTRIB FR UNRESTRICTED REV

8980 - 8999 Contributions

Percent of Total

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

106

Fund: 35 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

35 - COUNTY SCHOOL FACILITIES FUND	$0	$28,435,873	$17,880,423	$17,880,423	($10,555,450)	N/A	(37.1)
	
2000 - 2999 Classified Personnel Salaries

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240070 - CLASS BUSINESS SUPPORT OT

2000 - 2999 Classified Personnel Salaries

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

N/A	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

107

Fund: 35 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

$0	$0	$0	$0

3000 - 3999 Employee Benefits	$0	$0	$0	$0 Percent of Total                                                                                         N/A                           0.0%                           0.0%
1000 - 3999 Employee Compensation % of Total	N/A	0.0%	0.0%

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

108

Fund: 35 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM

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

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

0                                  0 0                                  0

$0	$0

0                                  0 $0                               $0

$0	$0

N/A	0.0%

0                                  0 4,858                          4,858

$4,858	$4,858

0                                  0 $0                               $0

$4,858	$4,858

0.0%

0                      N/A                      N/A 4,858                      N/A                      N/A

$4,858	N/A	N/A

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

$4,858	N/A	N/A

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	0	0	0	0

$0	$0	$0	$0

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF                                                         0                                  0                                  0                                  0 575050 - DIRECT COST/COPIER INTERFUND                                            0                                  0                                  0                                  0

$0	$0	$0	$0

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

N/A	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

109

Fund: 35 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

610000 - SITE PURCHASE

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

0                  3,569,273 $0                $3,569,273

0                                  0 $0                               $0

0	23,366,600 0                                  0 0                                  0

$0	$23,366,600

0                                  0 $0                               $0

$0	$26,935,873

N/A	94.7%

4,038,914 $4,038,914

0 $0

13,656,561 0 0

$13,656,561

0 $0

$17,695,475

99.0%

4,038,914 $4,038,914

0 $0

13,656,561 0 0

$13,656,561

0 $0

$17,695,475

469,642 $469,642

0 $0

(9,710,040) 0 0

($9,710,040)

0 $0

($9,240,398)

N/A                     13.2 N/A                     13.2

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

N/A	(41.6) N/A                      N/A N/A                      N/A

N/A	(41.6)

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

N/A	(34.3)

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761906 - TRANSFER TO SFP 761911 - TRANSFER TO DEV FEES II
761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0 $0                               $0

0	0 0	0 0                  1,500,000

$0	$1,500,000

$0	$1,500,000

N/A	5.3%

0 $0

0 0
180,089

$180,089

$180,089

1.0%

0 $0

0 0
180,089

$180,089

$180,089

0 $0

0 0
(1,319,911)

($1,319,911)

($1,319,911)

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

N/A	N/A N/A	N/A N/A                  (88.0)

N/A	(88.0)

N/A	(88.0)

110

Fund: 40 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

40 - SPECIAL RESERVE - CAPITAL PROJ	$2,505,500	$2,747,276	$3,764,553	$1,259,053	$1,017,276	50.3	37.0
	
8300 - 8599 Other State Revenue

8590 - All Other State Revenue 859000 - ST OTHER REVENUE

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

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 $0

$0 0.0%

20,000 $20,000

10,500

$10,500

212,963 $212,963

$212,963 7.8%

20,000 $20,000

14,021

$14,021

0 $0

$0 0.0%

27,110 $27,110

85,243

$85,243

0 $0

$0

7,110 $7,110

74,743

$74,743

(212,963) ($212,963)

($212,963)

7,110 $7,110

71,223

$71,223

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

N/A	(100.0)

35.6                     35.6 35.6                     35.6

711.8	508.0

711.8	508.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE 869915 - REIMB REVENUE

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

0 0

$0

$30,500

1.2%

0 $0

25,293 0

$25,293

$59,313

2.2%

0 $0

964,236 0

$964,236

$1,076,590

28.6%

0 $0

964,236 0

$964,236

$1,046,090

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

938,943                      N/A                3712.3 0                      N/A                      N/A

$938,943	N/A	3712.3

$1,017,276	3429.8	1715.1

111

Fund: 40 SubFund: -

8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

891201 - TRANSFER BETWEEN GF AND SRF

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

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

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

8980 - 8999 Contributions

Percent of Total

2,475,000 $2,475,000

0 0 0

$0

$2,475,000 98.8%

0 $0

$0

0.0%

2,475,000 $2,475,000

0 0 0

$0

$2,475,000 90.1%

0 $0

$0

0.0%

2,475,000 $2,475,000

212,963 0 0

$212,963

$2,687,963 71.4%

0 $0

$0

0.0%

0 $0

212,963 0 0

$212,963

$212,963

0 $0

$0

0                       0.0                       0.0 $0                       0.0                       0.0

212,963	N/A	N/A 0	N/A	N/A 0	N/A	N/A

$212,963	N/A	N/A

$212,963	8.6	8.6

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

$0	N/A	N/A

112

Fund: 40 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

40 - SPECIAL RESERVE - CAPITAL PROJ	$3,200,440	$4,848,805	$4,983,130	$1,782,690	$134,325	55.7	2.8
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries

130008 - DIST ADM SAL                                                                               0                                  0                                  0                                  0 $0                               $0                               $0                               $0

1000 - 1999 Certificated Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

2900 - Other Classified Salaries

290050 - OTHER CLASS SUB	0	0	0	0

$0	$0	$0	$0

2000 - 2999 Classified Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
3000 - 3999 Employee Benefits

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

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

$0	N/A	N/A

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

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

$0	N/A	N/A

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

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

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

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

$0	N/A	N/A

113

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

340211 - HEALTH CLASS	0	0	0	0 340212 - DENTAL CLASS	0	0	0	0 340213 - VISION CLASS	0	0	0	0 340214 - LIFE INS CLASS	0	0	0	0 340216 - DIS CLASS	0	0	0	0

$0	$0	$0	$0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                        0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3802 - PERS Reduction, classified positions

380200 - PERS REV LIM REDUC CLASS	0	0	0	0

$0	$0	$0	$0

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT                                                                          0                                  0                                  0                                  0 3902 - Other Benefits, classified positions                                                    $0                               $0                               $0                               $0
390203 - SELF INSUR CLASS                                                                        0                                  0                                  0                                  0 390204 - AB 1522 ACCRUAL                                                                        0                                  0                                  0                                  0

$0	$0	$0	$0

3000 - 3999 Employee Benefits	$0		$0	$0	$0 114

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

$0	N/A	N/A

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

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

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

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

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

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

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

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

$0	N/A	N/A

$0	N/A	N/A

Fund: 40 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

Percent of Total

1000 - 3999 Employee Compensation % of Total

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430008 - SUPPLIES NON-CLASSROOM 430060 - SUPPLIES GROUNDS

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

4000 - 4999 Books and Supplies

Percent of Total

0.0%

0.0%

0 0
(74,560) 0

($74,560)

500,000 $500,000

$425,440

13.3%

0.0%

0.0%

5,000 174,996 285,994 0

$465,990

500,000 $500,000

$965,990

19.9%

0.0%

0.0%

86,698 0 234,173 2,613

$323,484

4,150 $4,150

$327,634

6.6%

86,698 0 308,733 2,613

$398,044

(495,850) ($495,850)

($97,806)

81,698 (174,996) (51,821) 2,613

($142,506)

(495,850) ($495,850)

($638,356)

N/A N/A (414.1) N/A

(533.9)

(99.2) (99.2)

(23.0)

1634.0 (100.0) (18.1) N/A

(30.6)

(99.2) (99.2)

(66.1)

115

Fund: 40 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520010 - FIXED MILEAGE ALLOWANCE                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

0	N/A	N/A

$0	N/A	N/A

560001 - NONCAPITALIZED IMPROVEMENTS 560050 - REPAIR EQ M&O

5710 - Transfers of Direct Costs 571040 - DIRECT COST/GAD

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF

675,000 0

$675,000

0 $0

0

$0

391,798 0

$391,798

0 $0

0

$0

228,977 0

$228,977

0 $0

0

$0

(446,023) 0

($446,023)

0 $0

0

$0

(162,821)                  (66.1)                  (41.6) 0                      N/A                      N/A

($162,821)	(66.1)	(41.6)

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

0	N/A	N/A

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580009 - FEES / OTHER

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0 0 0

$0

$675,000

21.1%

64,629 0 0

$64,629

$456,427

9.4%

76,998 0 81,773

$158,772

$387,748

7.8%

76,998 0 81,773

$158,772

($287,252)

12,369                      N/A                     19.1 0                      N/A                      N/A 81,773                      N/A                      N/A

$94,143	N/A	145.7

($68,678)	(42.6)	(15.0)

116

Fund: 40 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

617000 - LAND IMPROVEMENTS

617002 - SITE IMPRV ARCH/CONSULTANT 617005 - SITE IMPRV PLAN/OTHER 617006 - SITE IMPRV CONSTRUCTION 617007 - SITE IMPRV TESTING
617008 - SITE IMPRV INSPECTORS

617014 - SITE IMPRV OTH CONSTRUCTION

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

0	0 0	0 0	0 0                     602,000 0	0 0	0 0	0

$0	$602,000

0	724,389 0                                  0 0                                  0

$0	$724,389

0                                  0 $0                               $0

$0	$1,326,389

0.0%	27.4%

0 0 0
608,572 0 0 0

$608,572

265,836 0 0

$265,836

0 $0

$874,408

17.5%

0 0 0
608,572 0 0 0

$608,572

265,836 0 0

$265,836

0 $0

$874,408

0 0 0
6,572 0 0 0

$6,572

(458,552) 0 0

($458,552)

0 $0

($451,980)

N/A	N/A N/A	N/A N/A	N/A N/A                       1.1 N/A	N/A N/A	N/A N/A	N/A

N/A	1.1

N/A	(63.3) N/A                      N/A N/A                      N/A

N/A	(63.3)

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

N/A	(34.1)

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

800,000 0
1,300,000

$2,100,000

$2,100,000

65.6%

0 $0

800,000 0
1,300,000

$2,100,000

$2,100,000

43.3%

0 $0

1,893,339 0 1,500,000

$3,393,339

$3,393,339

68.1%

0 $0

1,093,339 0
200,000

$1,293,339

$1,293,339

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

1,093,339                   136.7                   136.7 0                      N/A                      N/A
200,000	15.4	15.4

$1,293,339	61.6	61.6

$1,293,339	61.6	61.6

117

Fund: 51 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

51 - BOND INT & REDEMPTION FUND	$38,105,025	$38,105,025	$39,631,231	$1,526,206	$1,526,206	4.0	4.0
	
8300 - 8599 Other State Revenue

8571 - Voted Indebtedness Levies, Homeowners' Exemptions

857100 - VOTED INDEBT HOMEOWN EXEMPT	177,000

$177,000

177,000

$177,000

317,803

$317,803

140,803

$140,803

140,803

$140,803

79.5	79.5

79.5	79.5

8572 - Voted Indebtedness Levies, Other Subventions/In-Lieu Taxes

857200 - VOTED INDEBT OTH SUBVENTIONS

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

8611 - Voted Indebtedness Levies, Secured Roll 861100 - SECURED ROLL/BOND INT & RED

8612 - Voted Indebtedness Levies, Unsecured Roll 861200 - UNSECURED ROLL/BOND INT & RED

8613 - Voted Indebtedness Levies, Prior Years' Taxes 861300 - PRIOR YRS TAXES/BOND INT & RED

8614 - Voted Indebtedness Levies, Supplemental Taxes 861400 - SUPPLEMENTAL TAXES/BOND INT

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 $0

$177,000 0.5%

36,438,025 $36,438,025

790,000 $790,000

20,000 $20,000

470,000 $470,000

210,000

$210,000

0 $0

$177,000 0.5%

36,438,025 $36,438,025

790,000 $790,000

20,000 $20,000

470,000 $470,000

210,000

$210,000

27,591 $27,591

$345,394 0.9%

36,796,849 $36,796,849

833,728 $833,728

66,072 $66,072

1,178,872 $1,178,872

410,316

$410,316

27,591 $27,591

$168,394

358,824 $358,824

43,728 $43,728

46,072 $46,072

708,872 $708,872

200,316

$200,316

27,591 $27,591

$168,394

358,824 $358,824

43,728 $43,728

46,072 $46,072

708,872 $708,872

200,316

$200,316

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

95.1	95.1

1.0                       1.0 1.0                       1.0

5.5                       5.5 5.5                       5.5

230.4                   230.4 230.4                   230.4

150.8                   150.8 150.8                   150.8

95.4	95.4

95.4	95.4

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

$37,928,025

99.5%

0 $0

$37,928,025 99.5%

118

0 $0

$39,285,836

99.1%

0 $0

$1,357,811

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

$1,357,811	3.6	3.6

Fund: 51 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

897907 - PROCEEDS FROM OTHER BONDS

8930 - 8979 All Other Financing Sources

Percent of Total

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

119

Fund: 51 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

51 - BOND INT & REDEMPTION FUND	$38,105,025	$38,105,025	$37,714,305	($390,720)	($390,720)	(1.0)	(1.0)
	
7000 - 7499 Other Outgo

7433 - Bond Redemptions

743300 - BOND REDEMPTIONS

7434 - Bond Interest and Other Service Charges 743400 - BOND INT/OTH SVC CHARGES

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

21,730,664 $21,730,664

16,374,361 $16,374,361

$38,105,025 100.0%

0 $0

$0

0.0%

21,730,664 $21,730,664

16,374,361 $16,374,361

$38,105,025 100.0%

0 $0

$0

0.0%

21,730,665 $21,730,665

15,983,640 $15,983,640

$37,714,305 100.0%

0 $0

$0

0.0%

1 $1

(390,721) ($390,721)

($390,720)

0 $0

$0

1                       0.0                       0.0 $1                       0.0                       0.0

(390,721)                     (2.4)                     (2.4) ($390,721)                    (2.4)                    (2.4)

($390,720)	(1.0)	(1.0)

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

$0	N/A	N/A

120

Fund: 52 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

52 - DEBT SERVICE-BLENDED COMP UNIT	$0	$0	$0	$0	$0	N/A	N/A
	
5000 - 5999 Services and Other Operating Expenditures

5800 - Professional/Consulting Services and Operating Expenditures

580009 - FEES / OTHER

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

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

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

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

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

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

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

$0	$0	$0	$0

N/A	N/A	N/A

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

$0	N/A	N/A

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

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

$0	N/A	N/A

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

$0	N/A	N/A

121

Fund: 52 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

52 - DEBT SERVICE-BLENDED COMP UNIT	$2,500	$2,500	$22,973	$20,473	$20,473	818.9	818.9
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

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

8900 - 8929 Interfund Transfers In

Percent of Total

2,500                          2,500 $2,500                        $2,500

0                                  0 $0                               $0

$2,500                        $2,500 100.0%                       100.0%

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

22,973 $22,973

0 $0

$22,973 100.0%

0 $0

$0

0.0%

20,473 $20,473

0 $0

$20,473

0 $0

$0

20,473                   818.9                   818.9 $20,473                   818.9                   818.9

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

$20,473	818.9	818.9

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

$0	N/A	N/A

122

Fund: 67 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

67 - SELF INSURANCE FUND	$69,918,069	$69,668,144	$69,820,315	($97,754)	$152,171	(0.1)	0.2
	
8600 - 8799 Other Local Revenue

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE

869951 - EMPLOYER PAID RX DEDUCTION 869952 - EMPLOYER PAID HEALTH DEDUCTION 869953 - EMPLOYER PAID DENTAL DEDUCTION 869954 - EMPLOYER PAID VISION DEDUCTION 869955 - EMPLOYER PAID LIFE DEDUCTION 869956 - EMPLOYER PAID DISABILITY DEDCT 869957 - RETIREE DEDUCTION (%-FROM PR) 869958 - HEALTH & WELFARE PREMIUMS

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

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

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

3,869 0
44,054,137 4,030,328 883,111
0 161,000
8,480,295 12,305,329

$69,918,069

$69,918,069 100.0%

0 $0

$0

0.0%

0 $0

5,200 0
44,041,914 4,017,020 880,195
0 162,000
8,694,535 11,867,280

$69,668,144

$69,668,144 100.0%

0 $0

$0

0.0%

0 $0

13,383 0
44,140,502 4,019,239 880,648
0 162,863
8,679,445 11,924,235

$69,820,315

$69,820,315 100.0%

0 $0

$0

0.0%

0 $0

9,514 0 86,365
(11,089) (2,463) 0
1,863 199,150 (381,094)

($97,754)

($97,754)

0 $0

$0

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

8,183                   245.9                   157.4 0                      N/A                      N/A 98,588                       0.2                       0.2 2,219                     (0.3)                       0.1 453                     (0.3)                       0.1
0                      N/A                      N/A 863                       1.2                       0.5
(15,090)                       2.3                     (0.2) 56,955                     (3.1)                       0.5

$152,171	(0.1)	0.2

$152,171	(0.1)	0.2

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

$0	N/A	N/A

123

Fund: 67 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

67 - SELF INSURANCE FUND	$69,918,069	$69,668,144	$69,820,315	($97,754)	$152,171	(0.1)	0.2
	
1000 - 1999 Certificated Personnel Salaries

1200 - Certificated Pupil Support Salaries 120050 - PUPIL SUPPORT SUB

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

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

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240050 - CLASS BUSINESS SUPPORT SUB

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

0 $0

$0 0.0%

73,367 $73,367

117,912 0

$117,912

$191,279

0.3%

0 $0

$0 0.0%

130,439 $130,439

71,648 0

$71,648

$202,086

0.3%

0 $0

$0 0.0%

130,259 $130,259

68,326 0

$68,326

$198,585

0.3%

0 $0

$0

56,892 $56,892

(49,586) 0

($49,586)

$7,306

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

$0	N/A	N/A

(180)                     77.5                     (0.1) ($180)                     77.5                    (0.1)

(3,321)                  (42.1)                     (4.6) 0                      N/A                      N/A

($3,321)	(42.1)	(4.6)

($3,501)	3.8	(1.7)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

0	N/A	N/A

$0	N/A	N/A

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT

330102 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS

34,549 $34,549

0 0

$0

11,859 2,774

$14,633

36,501 $36,501

0 0

$0

12,529 2,930

$15,459

124

35,868                          1,320 $35,868                        $1,320

0                                  0 0                                  0

$0	$0

12,017                             158 2,811                               37

$14,828	$195

(632)                       3.8                     (1.7) ($632)                       3.8                    (1.7)

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

$0	N/A	N/A

(512)                       1.3                     (4.1) (120)                       1.3                     (4.1)

($631)	1.3	(4.1)

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

37,891 3,438 753 208 807

$43,097

0 $0

96

$96

37,891 3,438 753 248 490

$42,821

0 $0

101

$101

37,891                                  0 3,438                                  0 753                                  0 248                               41 492                          (314)

$42,823	($274)

0                                  0 $0                               $0

97	1

$97	$1

0	0.0	0.0 0	0.0	0.0 0	0.0	0.0 0                     19.5	0.0 2                  (39.0)	0.4

$2	(0.6)	0.0

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

(4)	1.2	(4.2)

($4)	1.2	(4.2)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0                                  0 $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	3,998	4,224	4,150

$3,998	$4,224	$4,150

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                             7,077                          7,477                          7,348 $7,077                        $7,477                        $7,348

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT                                                                          0                                  0                                  0 390104 - AB 1522 ACCRUAL                                                                        0                                  0                                  0

$0	$0	$0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	765	808	794

$765	$808	$794

0                                  0 $0                               $0

153                             (73) $153                          ($73)

270                          (130) $270                        ($130)

0                                  0 0                                  0

$0	$0

29	(14)

$29	($14)

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

3.8                     (1.7) 3.8                    (1.7)

3.8                     (1.7) 3.8                    (1.7)

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

N/A	N/A

3.8	(1.7)

3.8	(1.7)

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

$104,214 0.1%
0.4%

$107,391 0.2%
0.4% 125

$105,908	$1,694	($1,483)	1.6	(1.4) 0.2%
0.4%

Fund: 67 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430005 - FOOD/IN-HOUSE MEETINGS 430008 - SUPPLIES NON-CLASSROOM

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

4000 - 4999 Books and Supplies

Percent of Total

0 91,396

$91,396

1,000 $1,000

$92,396

0.1%

500 581,350

$581,850

1,000 $1,000

$582,850

0.8%

454 585,449

$585,903

0 $0

$585,903

0.8%

454 494,053

$494,507

(1,000) ($1,000)

$493,507

(46) 4,099

$4,053

(1,000) ($1,000)

$3,053

N/A 540.6

541.1

(100.0) (100.0)

534.1

(9.2) 0.7

0.7

(100.0) (100.0)

0.5

126

Fund: 67 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520000 - CONF/TRAVEL                                                                               0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

0	N/A	N/A

$0	N/A	N/A

560005 - RENTAL

5710 - Transfers of Direct Costs

571042 - DIRECT COST/HEALTH-HLTH CNTR

5750 - Transfers of Direct Costs - Interfund

575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF

500                                  0                                  0                          (500) $500                               $0                               $0                        ($500)

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

0                                  0                                  0                                  0 0                             500                             274                             274

$0	$500	$274	$274

0                (100.0)                      N/A $0                (100.0)                     N/A

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

0                      N/A                      N/A (226)                      N/A                  (45.1)

($226)	N/A	(45.1)

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES
580041 - HEALTH CONTRACT/MEDICAL/RX 580042 - HEALTH CONTRACT/HEALTH 580043 - HEALTH CONTRACT/DENTAL 580044 - HEALTH CONTRACT/VISION 580045 - HEALTH CONTRACT-LIFE
580046 - CONTRACT/DISABILITY 580047 - HEALTH EXP - LIABILITY ADJ

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

1,016,076 0 16,186,767 50,952,352 3,869,979 865,487
0 161,000
(3,524,191)

$69,527,470

0 810
1,400

$2,210

$69,530,180

99.4%

936,527 32,500 15,388,184 51,634,257 3,904,875 842,910
0 77,659
(4,043,805)

$68,773,106

0 810
1,400

$2,210

$68,775,816

98.7%

1,087,315 24,757 16,168,108 48,536,927 3,938,328 811,513
0 68,049
(1,707,304)

$68,927,693

0 810
1,141

$1,951

$68,929,918

98.7%

71,239 24,757 (18,659) (2,415,425) 68,349 (53,974)
0 (92,951) 1,816,887

($599,777)

0 0
(259)

($259)

($600,262)

150,788                       7.0                     16.1 (7,743)                      N/A                  (23.8) 779,924                     (0.1)                       5.1 (3,097,330)                     (4.7)                     (6.0) 33,453                       1.8                       0.9 (31,396)                     (6.2)                     (3.7)
0                      N/A                      N/A (9,610)                  (57.7)                  (12.4)
2,336,501	(51.6)	(57.8)

$154,586	(0.9)	0.2

0                      N/A                      N/A 0                       0.0                       0.0
(259)	(18.5)	(18.5)

($259)	(11.7)	(11.7)

$154,102	(0.9)	0.2

127

Fund: 67 SubFund: -

7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

Annual Budget Change Report Fiscal Year 7/1/2018 - 6/30/2019

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

761900 - TRANSFER TO GENERAL FUND 761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

128