2023-2024 Third Quarter Report May 8, 2024

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

	

TABLE OF CONTENTS

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

General Fund……………………………………………………………………………………………………...	2-31 Narrative……………………………………………………………………………………………………...           2-9 Revenue………………………………………………………………………………………………………       10-16 Expenditures………………………………………………………………………………………………….       17-31

Charter School Fund……………………………………………………………………………………………...	32-46 Narrative……………………………………………………………………………………………………...	32-35 Revenue………………………………………………………………………………………………………	36-38 Expenditures………………………………………………………………………………………………….	39-46

Adult Education…………………………………………………………………………………………………..	47-61 Narrative……………………………………………………………………………………………………...	47-51 Revenue………………………………………………………………………………………………………	52-53 Expenditures………………………………………………………………………………………………….	54-61

Child Development……………………………………………………………………………………………….	62-78 Narrative……………………………………………………………………………………………………...	62-66 Revenue………………………………………………………………………………………………………	67-69 Expenditures………………………………………………………………………………………………….	70-78

Cafeteria………………………………………………………………………………………………………….	79-91 Narrative……………………………………………………………………………………………………...	79-83 Revenue………………………………………………………………………………………………………	84-85 Expenditures………………………………………………………………………………………………….	86-91

Other Funds………………………………………………………………………………………………………	92-129

-i-

CLOVIS UNIFIED SCHOOL DISTRICT

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

Corrine Folmer, Ed.D.	District Superintendent

Introduction

For the past thirty-one (31) fiscal years, quarterly financial reports have been prepared by the Administration for review by the Board which reflect 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 2023-24 fiscal year, the Board has utilized the "single step" budget calendar in meeting its legal requirements regarding the adoption of the annual operating budget. The District's budget was adopted by the Board at its June 14, 2023 meeting.

This Third Quarter 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 Adopted Budget as approved by the Governing Board, with the Third Quarter budgeted revenues and expenditures for the 2023-24 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

Change from 2nd Interim to 3rd Quarter	$ (1,748,413)

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

I. 2023-24 REVENUES

2023-24 Adopted Budget

$ 498,454,573

2023-24 3rd Qtr. Budget

$ 496,469,422

Increase/(Decrease)

$     (1,985,151)

A. Local Control Funding Formula (LCFF) Revenues

LCFF Revenues changed from $498,217,835 at Second Interim to $496,469,422 at Third Quarter,	a	decrease	of	$1,748,413.	The decrease in funding stems from a one-time adjustment made for the 2022-23 school year, triggered by the transfer of Clovis Unified students to Clovis Online Charter School. This resulted in a reduction of 284.28 in the District’s P-2 Average Daily Attendance (ADA) for 2022-23 as per the formula. During the Second Interim, the District anticipated funding based on the average ADA of the prior three years. However, due to this shift, funding will now be based on the ADA of the current year. The ADA projection at Second Interim was 40,389.45, compared to the Third Quarter projection of 40,253.46, indicating a decrease of 135.99 ADA.

B. Federal Revenues

Federal	revenues	remained	unchanged	at $59,886,044 as of Third Quarter.

Change from 2nd Interim to 3rd Quarter	$	-0-

2023-24	2023-24

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 46,368,724	$ 59,886,044	$ 13,517,320

2

C. Other State Revenues

Other	State	revenues	changed	from $100,478,094        at	Second        Interim        to $100,595,886 at Third Quarter, an increase of $117,792. The Local Control Funding Formula (LCFF) Equity Multiplier allocation was added to the budget. The three qualifying sites (Gateway, Community Day Elementary, and Community Day Secondary) will develop a plan to expend the	funds	during     2024-25.	The     State Transportation apportionment was updated to account for the latest funding results released from     the     CDE.     Additionally,     the     Career Technical Education Incentive Grant (CTEIG) saw a decrease at Third Quarter. CTEIG revenue can only be recognized in the year it is spent. Due to less than anticipated usage of funds in the	2023-24     school     year,     revenues     and expenditures for 2023-24 CTEIG have been reduced. Unspent funds in the CTEIG will be rolled forward for future use.

Item	Budget Adjustment LCFF Equity Multiplier                                             $	751,039 Transportation                                                                      339,458 Other                                                                                            28,578 CTE Incentive Grant                                                      (1,001,283)

Change from 2nd Interim to 3rd Quarter	$	117,792

2023-24	2023-24

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 99,854,882	$ 100,595,886	$	741,004

D. Local Revenues

Other Local revenues changed from $23,417,316 at Second Interim to $24,590,083 at Third Quarter, an increase of $1,172,767. Local revenue increased for the recognition of Medi-Cal/SMAA, Sports & Rec and Technology E-Rate revenue. Additionally, interest revenue projections were increased, and revenue projections were revised down for Sierra Outdoor School to better align with current trending activity.

3

Item Interest
Medi-Cal/SMAA Sports & Rec Technology E-Rate Other
Sierra Outdoor School

Change from 2nd Interim to 3rd Quarter

Budget Adjustment $ 1,000,000
222,407 73,211 66,577
(27,572)

	(222,407)

$ 1,172,767

F. Other Financing Sources

Other financing sources remained unchanged at zero as of Third Quarter.

Change from 2nd Interim to 3rd Quarter	$ -0-

2023-24 Adopted Budget

$ 15,416,068

2023-24 3rd Qtr. Budget

$ 24,590,083

Increase/(Decrease)

$ 9,174,016

2023-24 Adopted Budget

$ -0-

2023-24 3rd Qtr. Budget

$ -0-

Increase/(Decrease)

$ -0-

E. Other Transfers In

Interfund Transfers In remained unchanged at $780,431 as of Third Quarter.

G. Total General Fund Revenues

Total revenues changed from $682,779,721 at Second Interim to $682,321,867 at Third Quarter, a decrease of $457,854.

Change from 2nd Interim to 3rd Quarter	$	-0-	Change from 2nd Interim to 3rd Quarter	$	(457,854)

2023-24 Adopted Budget

$ 330,000

2023-24 3rd Qtr. Budget

$ 780,431

Increase/(Decrease)

$ 450,431

2023-24 Adopted Budget

$ 660,424,247

2023-24 3rd Qtr. Budget

$ 682,321,867

Increase/(Decrease)

$ 21,897,620

4

II. 2023-24 EXPENDITURES

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $265,983,579	at	Second	Interim	to $265,304,575 at Third Quarter, a decrease of $679,004. The decrease is primarily due to the temporary reduction of budget for vacancies funded by District APU and planned certificated salaries funded by the one-time Educator Effectiveness Block Grant (EEBG) in 2023-24. EEBG is used for professional development. Unspent EEBG funds will be carried forward to the 2024-25 school year for future professional development opportunities. The reductions are offset by increases for Special Education hourly assignments including stipends and substitute expenditures.        Categorical        budgets        saw increases for planned summer school and hourly assignments. Finally, LCAP CTE budget was adjusted to account for additional duty days for teachers.

Item	Budget Adjustment Special Education                                                         $	438,075 LCAP CTE                                                                                  136,364 EEBG                                                                                         (464,736) District Wide Vacancies                                                    (788,707)
Change from 2nd Interim to 3rd Quarter	$     (679,004)

2023-24	2023-24

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 247,595,356	$ 265,304,575	$ 17,709,219

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $110,209,894 at Second Interim to $106,894,001 at Third Quarter, a decrease of $3,315,893. The decrease at Third Quarter is substantially due the reduction of budget for vacancies. Budget for vacancies is temporarily reduced at Third Quarter to better project the true operating cost for the 2023-24 fiscal year. The budget temporarily removed will be included in the Adopted Budget for all approved positions.

5

Item Other
Transportation Vacancies District Wide Vacancies Special Education Vacancies
Change from 2nd Interim to 3rd Quarter

2023-24                           2023-24 Adopted Budget           3rd Qtr. Budget

Budget Adjustment $	(100,648)
(311,240) (432,182)
      (2,471,824) $ (3,315,894)

Increase/(Decrease)

Item

Onetime Grants

Plant Operations Vacancies Other
Transportation Vacancies Late Start
Special Education Vacancies District Wide Vacancies
Change from 2nd Interim to 3rd Quarter

Budget Adjustment $     (101,059)
(175,395) (207,259) (238,843) (350,000) (911,272) (737,665)
$ (2,721,493)

$ 101,117,478	$ 106,894,001	$     5,776,523		2023-24 Adopted Budget

$ 184,591,524

2023-24 3rd Qtr. Budget

$ 182,779,685

Increase/(Decrease)

$ (1,811,839)

C. Employee Benefits

Employee Benefits changed from $185,501,177 at Second Interim to $182,779,685 at Third Quarter,	a	decrease	of	$2,721,493.	The decrease can be directly attributed to the adjustments discussed earlier, coupled with a reduced budget allocation primarily due to lower-than-anticipated       usage	of	benefits stemming from vacant positions. With the hiring of a higher number of new teachers, we realized cost savings resulting from the timing of when their benefits eligibility commenced.

D. Books, Supplies and Other Materials

Books and Supplies changed from $64,452,423 at Second Interim to $52,672,268 at Third Quarter,	a	decrease	of	$11,780,155.	The decreases are due to temporary reductions in expenditure budgets to account for projected carryover      balances      in      LCAP,	Principal’s Discretionary, Arts Music in Schools (Prop 28) and Technology funds. Although the actual expenditure balances may fluctuate, we utilize these Third Quarter adjustments to aid in projecting     more	accurate     ending	balance approximations. Noted funds will carryover into next year and allocated back to the school sites to be spent according to guidelines. Prop 28 funds are new this fiscal year. Spending plans were	on     hold     as	districts	awaiting    clear guidelines from the State.

6

Item Other LCAP
Principal’s Discretionary

Arts & Music in Schools (Prop 28) Technology
Change from 2nd Interim to 3rd Quarter

2023-24                           2023-24 Adopted Budget           3rd Qtr. Budget

$ 52,315,910	$ 52,672,268

Budget Adjustment $              63,162
(727,538) (1,386,713) (3,529,538)
          (3,529,539) $     (11,780,155)

Increase/(Decrease)

$	356,358

reallocated	to	expenditure	categories	in preparation for final use in 2023-24. Routine Restricted      Maintenance	services	and      other operating budgets were reallocated to Routine Restricted Maintenance supplies. The budgets allocated     for     contracted     services     and     other operating expenditures associated with the CTE Incentive Grant were temporarily scaled back due to a reduced necessity for these funds during the current fiscal year. However, these funds will be reinstated into the budget upon their planned utilization in upcoming fiscal periods.

E. Contracted Services and Other Operating Expenditures

Services	and	Other	Operating	Expenditures changed from $51,494,514 at Second Interim to $52,295,846 at Third Quarter, an increase of $801,332. Services saw a variety of increases and decreases at Third Quarter. The largest increases include increased allocation for utilities, Learning Recovery      Block	Grant	cover      software	and curriculum to mitigate learning loss and improve student academic achievement. Budgets for AP Testing related contracted expenditures were also increased. Additionally, Arts & Music in Schools (Prop 28) and Arts Music Instruction (AMI) grants were increased to accommodate the latest planned usage for these funds. The largest decreases include reductions in budget in ARP Learning Loss, Routine Restricted Maintenance and CTE Incentive Grant.     The     ARP     Learning	Loss     funds     were

Item Utilities
Learning Recovery Block Grant AP Testing
Arts & Music in Schools (Prop 28) Arts Music Instruction (AMI) Other
ARP Learning Loss

Routine Restricted Maintenance CTE Incentive Grant
Change from 2nd Interim to 3rd Quarter

2023-24                           2023-24 Adopted Budget           3rd Qtr. Budget

$ 43,432,088	$ 52,295,846

Budget Adjustment $	800,000
488,125 340,000 329,021 266,147 (31,089) (123,132) (579,450)
         (688,290) $       801,332

Increase/(Decrease)

$ 8,863,758

7

F. Capital Outlay

Capital Outlay changed from $16,014,429 at Second	Interim	to	$14,260,006	at	Third Quarter,     a	decrease     of	$1,754,423.     The decrease is considerably due to the removal of budget allocated to purchase leased solar panels. The savings were not significant enough to	justify    the    purchase. The	funds    were reallocated to future portable purchases to accommodate the implementation of universal transitional kindergarten. This decrease is offset by increases in capital outlay expenditures for AMI, AMS, CTEIG and Sierra Outdoor School’s commercial dishwasher purchase.

G. Other Outgo Expenditures

Other Outgo changed from $2,430,546 at Second Interim to $2,486,974 at Third Quarter, an increase of $56,428. The increases are a result of increases to budget allocated to cover tuition for services provided by Fresno County Superintendent of Schools (FCSS) to students living	within	the	District	boundaries. Additionally, other outgo expenditures were adjusted to account for changes in interfund indirect charges.

Item	Budget Adjustment Tuition                                                                               $	21,211 Interfund Indirect                                                         	35,217

Item

Arts Music Instruction (AMI)

Arts & Music in Schools (Prop 28) CTE Incentive Grant
Other

Sierra Outdoor School Solar Project
Change from 2nd Interim to 3rd Quarter

Budget Adjustment $       541,146
101,980 79,814 40,900 40,737
     (2,559,000)

$ (1,754,423)

Change from 2nd Interim to 3rd Quarter

2023-24                           2023-24 Adopted Budget           3rd Qtr. Budget

$ 466,542	$ 2,486,974

$	56,428

Increase/(Decrease)

$ 2,020,432

2023-24 Adopted Budget

$ 7,019,167

2023-24 3rd Qtr. Budget

$ 14,260,006

Increase/(Decrease)

$ 7,240,839

H. Inter-fund Transfers Out

Interfund Transfers Out remained unchanged at $19,994,666 as of Third Quarter.

8

Change from 2nd Interim to 3rd Quarter	$	-0-

2023-24	2023-24

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 6,971,136	$ 19,994,666	$ 13,023,530

III. Total General Fund Expenditures

Total General Fund expenditures changed from $716,081,228	at	Second	Interim	to $696,688,021 at Third Quarter, a decrease of $19,393,208.

Change from 2nd Interim to 3rd Quarter	$ (19,393,208)

2023-24	2023-24

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 643,509,201	$ 696,688,021	$ 53,178,820

IV. Fund Balance

Total revenues are $682,321,867 and total expenditures are $696,688,021 in the Third Quarter. This results in a deficit of $14,366,155, an ongoing deficit of $6,417,174, and an estimated general reserve percentage of 8.46% after committing the 10% board approved minimum reserve.

Beginning Fund Balance, Audit

2023-24 Revenues 2023-24 Expenditures

Surplus/(De

Ending Fund Balance, 6/30/24
	ed 7/1/23

682,321,867 696,688,021

ficit) (1)

, Projected
	$ 243,341,589

(14,366,155)

$ 228,975,434
	
	Components of Fund Balance:

	Non-Spendable:
					
	Store’s Inventory Reserve
			1,458,342 461,858
144,000
			
	Prepaid Expenditures
						
	Revolving Cash Reserve
						2,064,200

	Restricted:
				
	Learning Recovery
			39,209,148
			
	Arts, Music, and Instruction
			12,527,272 6,652,51
			
	Textbooks (Lottery)
				4
		
	Educator Effectiveness Grant
		7,360,60
	4
		
	Kitchen Infrastructure
				3,627,01
	2
		
	Proposition 28
				3,376,50
	0
		72,753,050

	Committed:
					
	Stabilization 10% Reserve
			69,668,802
			
	Site/Department Plan
	s
		11,479,380
			
	Textbooks
			6,288,28 3,492,73
	9
		
	Capital Equipment Refresh
			1
		
	Technology Refresh
		4,292,73
	1
			95,221,933

	Subtotal of Components
			     170,039,183

	Estimated General Reserve 6/30/24
			$     58,936,251
		
General Reserve as % of Expenditures

One-Time Items Department/Program Carryover State Grant Carryover Technology Student Refresh LCFF Prior Year Adj
Site Discretionary Carryover Special Education Vacancies One-time Revenues
Total One-Time (2)

Ongoing Operating Deficit (1 + 2)
	8.46%

7,141,559 5,544,009 1,832,561 1,748,412 1,662,709 (3,003,637)
           (6,976,632) $      (7,948,981)

$	(6,417,174)

9

Fund: 01 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

01 - GENERAL FUND	$660,424,247	$682,779,721	$682,321,867	$21,897,620	($457,854)	3.3	(0.1)
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

285,841,696

$285,841,696

258,739,550

$258,739,550

257,505,474

$257,505,474

(28,336,222)

($28,336,222)

(1,234,076)

($1,234,076)

(9.9)	(0.5)

(9.9)	(0.5)

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.

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

8021 - Homeowners' Exemptions 802100 - RL HOMEOWNERS

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

8041 - Secured Roll Taxes

804100 - RL SECURED ROLL TAXES

8042 - Unsecured Roll Taxes

804200 - RL UNSECURRED ROLL TAXES

8043 - Prior Years' Taxes

804300 - RL PRIOR YRS TAXES

8044 - Supplemental Taxes

804400 - RL SUPPLEMENTAL TAXES

8045 - Education Revenue Augmentation Fund (ERAF)

804500 - RL ERAF

121,531,278 $121,531,278

0 $0

668,648 $668,648

9,231 $9,231

90,559,866 $90,559,866

4,288,403 $4,288,403

153,489 $153,489

1,093,609 $1,093,609

(3,318,313)

($3,318,313)

128,616,687 $128,616,687

0 $0

649,344 $649,344

10,037 $10,037

105,986,975 $105,986,975

4,756,390 $4,756,390

240,840 $240,840

1,291,503 $1,291,503

(3,554,762) ($3,554,762)

10

128,172,710 $128,172,710

0 $0

649,344 $649,344

10,037 $10,037

105,986,975 $105,986,975

4,756,390 $4,756,390

240,840 $240,840

1,291,503 $1,291,503

(3,554,762)

($3,554,762)

6,641,432 $6,641,432

0 $0

(19,304) ($19,304)

806 $806

15,427,109 $15,427,109

467,987 $467,987

87,351 $87,351

197,894 $197,894

(236,449)

($236,449)

(443,977)                       5.5                     (0.3) ($443,977)                       5.5                    (0.3)

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

0                     (2.9)                       0.0 $0                    (2.9)                       0.0

0                       8.7                       0.0 $0                       8.7                       0.0

0                     17.0                       0.0 $0                     17.0                       0.0

0                     10.9                       0.0 $0                     10.9                       0.0

0                     56.9                       0.0 $0                     56.9                       0.0

0                     18.1                       0.0 $0                     18.1                       0.0

0	7.1	0.0

$0	7.1	0.0

Fund: 01 SubFund: -

8010 - 8099 Revenue Limit Sources

8047 - Community Redevelopment Funds

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

0                  4,155,564 $0                $4,155,564

0                                  0 $0                               $0

0                                  0 $0                               $0

0                                  0 0                                  0

$0	$0

4,155,564 $4,155,564

0 $0

0 $0

0 0

$0

4,155,564 $4,155,564

0 $0

0 $0

0 0

$0

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                      N/A

$0	N/A	N/A

809600 - IN LIEU PROPERTY TAX TRANSFER

8010 - 8099 Revenue Limit Sources

Percent of Total

(2,373,334) ($2,373,334)

$498,454,573

75.5%

(2,674,293) ($2,674,293)

$498,217,835

73.0%

(2,744,653) ($2,744,653)

$496,469,422

72.8%

(371,319) ($371,319)

($1,985,151)

(70,360) ($70,360)

($1,748,413)

15.6                       2.6 15.6                       2.6

(0.4)	(0.4)

11

Fund: 01 SubFund: -

8100 - 8299 Federal Revenue

8181 - Special Education - Entitlement

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

818100 - FED SP ED ENTITLEMENT

8182 - Special Education - Discretionary Grants

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

8281 - FEMA

828100 - FEMA REVENUES

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
829001 - PRIOR YEAR FEDERAL REVENUE

8100 - 8299 Federal Revenue

Percent of Total

7,498,227 $7,498,227

700,159 0

$700,159

0 $0

0 $0

0 $0

0 38,170,338 0

$38,170,338

$46,368,724

7.0%

9,178,557 $9,178,557

726,026 0

$726,026

0 $0

0 $0

0 $0

0 47,227,882 2,753,579

$49,981,461

$59,886,044

8.8%

9,178,557 $9,178,557

726,026 0

$726,026

0 $0

0 $0

0 $0

0 47,227,882 2,753,579

$49,981,461

$59,886,044

8.8%

1,680,330 $1,680,330

25,867 0

$25,867

0 $0

0 $0

0 $0

0 9,057,544 2,753,579

$11,811,123

$13,517,320

0                     22.4                       0.0 $0                     22.4                       0.0

0                       3.7                       0.0 0                      N/A                      N/A

$0	3.7	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                     23.7                       0.0 0	N/A                       0.0

$0	30.9	0.0

$0	29.2	0.0

12

Fund: 01 SubFund: -

8300 - 8599 Other State Revenue

8311 - Other State Apportionments - Current Year

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

831100 - ST OTH APPORTIONMENTS

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

8520 - Child Nutrition

852000 - ST CHILD NUTRITION

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

38,259,105 $38,259,105

0 $0

0 $0

1,744,958 $1,744,958

9,761,469 0

$9,761,469

0 49,515,164 574,187

$50,089,350

$99,854,882 15.1%

25,000

$25,000

39,445,523 $39,445,523

0 $0

0 $0

1,912,668 $1,912,668

11,726,126 690,927

$12,417,053

0 43,036,097 3,666,752

$46,702,850

$100,478,094 14.7%

25,000

$25,000

39,445,523 $39,445,523

0 $0

0 $0

1,912,668 $1,912,668

11,729,180 690,927

$12,420,108

0 43,150,835 3,666,752

$46,817,587

$100,595,886 14.7%

38,915

$38,915

1,186,418 $1,186,418

0 $0

0 $0

167,710 $167,710

1,967,712 690,927

$2,658,639

0 (6,364,329) 3,092,566

($3,271,763)

$741,004

13,915

$13,915

0                       3.1                       0.0 $0                       3.1                       0.0

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

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

0                       9.6                       0.0 $0                       9.6                       0.0

3,054                     20.2                       0.0 0                      N/A                       0.0

$3,054	27.2	0.0

0                      N/A                      N/A 114,738                  (12.9)                       0.3 0                   538.6                       0.0

$114,738	(6.5)	0.2

$117,792	0.7	0.1

13,915	55.7	55.7

$13,915	55.7	55.7

13

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8639 - All Other Sales

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

138,000 19,800 0
0 0

$157,800

36,000 $36,000

1,925,000

$1,925,000

154,000 21,300 0
4,700 0

$180,000

36,000 $36,000

4,925,000

$4,925,000

154,000 21,400 0
4,700 0

$180,100

36,000 $36,000

5,925,000

$5,925,000

16,000 1,600 0 4,700 0

$22,300

0 $0

4,000,000

$4,000,000

0                     11.6                       0.0 100                       8.1                       0.5 0                      N/A                      N/A
0                      N/A                       0.0 0                      N/A                      N/A

$100	14.1	0.1

0                       0.0                       0.0 $0                       0.0                       0.0

1,000,000	207.8	20.3

$1,000,000	207.8	20.3

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8677 - Interagency Services Between LEAs 867700 - LOC INTERAGENCY

8689 - All Other Fees and Contracts

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

0 $0

0 $0

3,542,209 1,800 3,700 1,000
0 0 0 0 0
1,748,944 630,000

$5,927,653

0 $0

0 $0

4,044,603 10,332 8,127 4,100
531 0 0 0 0
2,228,496 765,000

$7,061,188

0 $0

0 $0

4,122,895 6,992 8,287 4,400
581 3,660 0
0 0
2,019,301 812,338

$6,978,453

0 $0

0 $0

580,686 5,192 4,587 3,400 581 3,660
0 0 0
270,357 182,338

$1,050,800

0 $0

0 $0

78,292 (3,340) 160 300
50 3,660 0
0 0
(209,195) 47,338

($82,735)

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

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

16.4                       1.9 288.4                  (32.3) 124.0                       2.0 340.0                       7.3 N/A                       9.4 N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A 15.5                     (9.4) 28.9                       6.2

17.7	(1.2)

14

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

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

8699 - All Other Local Revenue

861000 - LOC DEF REVENUE 861001 - LOCAL PY REVENUE 869900 - LOC OTHER REVENUE 869905 - PREPAYMENTS/DEPOSITS 869910 - LOC REBATE-CCARD 869915 - REIMB REVENUE
869917 - BENEFIT REBATES 869919 - E-RATE REVENUE 869920 - NEIGHBORHOOD REV 869930 - DONATION
869941 - CVRC/EARLY INTER SUPPL 869942 - CLOVIS YOUTH
869943 - SP ED SEMINARS

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

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

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

0 0
2,858,396 0
90,000 150,000 0
0 0 0
2,611,054 0 0 0 0 0 0 0
297,698

$6,007,147

1,337,467 $1,337,467

$15,416,068

2.3%

0 $0

0 0
6,615,667 300 90,000 150,000
0 7,658 0 30,024
2,714,718 0 0 0 0 0 0 0
197,166

$9,805,533

1,384,595 $1,384,595

$23,417,316

3.4%

0 $0

0 0
6,737,673 300 96,248 160,000
0 74,693 0 31,109
2,714,718 0 0 0 0 0 0 0
217,270

$10,032,011

1,399,604 $1,399,604

$24,590,083

3.6%

0 $0

0 0
3,879,277 300
6,248 10,000 0 74,693 0 31,109 103,664 0
0 0 0 0 0 0
(80,428)

$4,024,863

62,137 $62,137

$9,174,016

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

0                      N/A                      N/A 0                      N/A                      N/A
122,006                   135.7                       1.8 0                      N/A                       0.0
6,248                       6.9                       6.9 10,000                       6.7                       6.7 0                      N/A                      N/A 67,035                      N/A                   875.4 0                      N/A                      N/A 1,084                      N/A                       3.6 0                       4.0                       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
20,104	(27.0)	10.2

$226,478	67.0	2.3

15,009                       4.6                       1.1 $15,009                       4.6                       1.1

$1,172,767	59.5	5.0

15

Fund: 01 SubFund: -

8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

891209 - TRANSFER FR SELF INS FUND

8919 - Other Authorized Interfund Transfers In

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

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

8972 - Proceeds from Capital Leases

897200 - PROCEEDS FROM CAPITAL LEASES

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

8980 - Contributions from Unrestricted Revenues

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

898003 - CONTRIBUTION TRANSPORTATION

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

8980 - 8999 Contributions

Percent of Total

0 $0

330,000 0 0

$330,000

$330,000 0.0%

0 $0

$0 0.0%

0 0 0 0

$0

0 $0

$0

0.0%

0 $0

780,431 0 0

$780,431

$780,431 0.1%

0 $0

$0 0.0%

0 0 0 0

$0

0 $0

$0

0.0%

0 $0

780,431 0 0

$780,431

$780,431 0.1%

0 $0

$0 0.0%

0 0 0 0

$0

0 $0

$0

0.0%

0 $0

450,431 0 0

$450,431

$450,431

0 $0

$0

0 0 0 0

$0

0 $0

$0

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

0	136.5	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	136.5	0.0

$0	136.5	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

16

Fund: 01 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

01 - GENERAL FUND	$643,509,201	$716,081,228	$696,688,021	$53,178,820	($19,393,208)	8.3	(2.7)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL 110015 - TEACHER ASSIST
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

174,692,932 0
2,706,266 3,469,536 1,459,253 0 7,632,232 544,060 3,146,172 0

$193,650,451

386,234 10,570,187 8,681,997 4,715,845 18,839 160,817 1,200

$24,535,119

184,916,173 30,280 4,369,684 3,997,758 2,557,141
0 8,863,629 254,276 3,524,023 0

$208,512,964

407,478 10,780,661 9,817,571 4,918,160 20,251 330,131 1,200

$26,275,452

184,541,408 30,201 4,261,904 4,022,733 2,561,661
0 8,935,292 302,202 3,621,275 0

$208,276,677

360,715 10,637,445 9,788,274 4,900,264 25,305 338,872 1,200

$26,052,075

9,848,476 30,201 1,555,639 553,197 1,102,408 0 1,303,060 (241,858) 475,103
0

$14,626,226

(25,519) 67,258 1,106,278 184,419 6,466 178,055
0

$1,516,956

(374,765)                       5.6                     (0.2) (79)                      N/A                     (0.3) (107,779)                     57.5                     (2.5) 24,975                     15.9                       0.6 4,519                     75.5                       0.2
0                      N/A                      N/A 71,663                     17.1                       0.8 47,926                  (44.5)                     18.8 97,252                     15.1                       2.8 0                      N/A                      N/A

($236,287)	7.6	(0.1)

(46,763)                     (6.6)                  (11.5) (143,216)                       0.6                     (1.3) (29,297)                     12.7                     (0.3) (17,897)                       3.9                     (0.4) 5,054                     34.3                     25.0 8,741                   110.7                       2.6
0	0.0	0.0

($223,377)	6.2	(0.9)

1300 - Certificated Supervisors' and Administrators' Salaries

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

130060 - CERT SUP & ADM STIPEND

6,725,790 348,368 4,533,687 990,757 893,339 5,387,351 0
0

$18,879,291

6,761,136 444,659 4,790,903 1,045,247 859,856 5,884,349 0
0

$19,786,150

6,775,431 444,659 4,879,022 1,048,661 807,414 5,884,349 0
0

$19,839,536

49,641 96,291 345,335 57,904 (85,925) 496,998 0
0

$960,245

14,295                       0.7                       0.2 0                     27.6                       0.0 88,119                       7.6                       1.8 3,414                       5.8                       0.3 (52,442)                     (9.6)                     (6.1) 0                       9.2                       0.0
0                      N/A                      N/A 0                      N/A                      N/A

$53,387	5.1	0.3

17

Fund: 01 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1900 - Other Certificated Salaries

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

190001 - RES TEACH/TOSA SAL 190002 - TOSA INSTR COACH
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
210070 - INSTRUCT ASST OT 210090 - OTHER INSTR CLASSIFIED
210099 - INSTRUCTIONAL ASST. REIMB.

4,821,455 574,578 1,926,190 2,606,911 15,134
0 555,656 30,571 0

$10,530,495

$247,595,356 38.5%

20,955,749 897,215
0 161,609 597,951 3,900
0 0

$22,616,424

5,743,489 614,756 1,716,560 2,702,458 19,785
0 581,395 30,571 0

$11,409,014

$265,983,579 37.1%

26,123,478 856,086
0 197,599 753,656 8,178
0 0

$27,938,997

5,791,171 614,756 1,733,227 2,729,443 3,831
0 233,288 30,571 0

$11,136,287

$265,304,575 38.1%

23,368,827 856,086
0 226,106 805,002 23,474 0
0

$25,279,494

969,716 40,178 (192,963) 122,532 (11,303) 0 (322,368) 0
0

$605,792

$17,709,219

2,413,077 (41,129) 0
64,497 207,051 19,574 0
0

$2,663,070

47,681                     20.1                       0.8 0                       7.0                       0.0 16,667                  (10.0)                       1.0 26,985                       4.7                       1.0 (15,954)                  (74.7)                  (80.6) 0                      N/A                      N/A
(348,107)	(58.0)	(59.9) 0                       0.0                       0.0 0                      N/A                      N/A

($272,727)	5.8	(2.4)

($679,004)	7.2	(0.3)

(2,754,651)	11.5	(10.5) 0                     (4.6)                       0.0 0                      N/A                      N/A
28,507                     39.9                     14.4 51,346                     34.6                       6.8 15,296                   501.9                   187.0 0                      N/A                      N/A
0	N/A	N/A

($2,659,503)	11.8	(9.5)

18

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

220001 - HEALTH AIDE/OCCUP THERAPIST 220002 - INSTR MEDIA/LIBRARY
220003 - CUSTODIAL SAL 220005 - GROUNDS SAL 220006 - WAREHOUSE SAL 220007 - MAINTENANCE SAL 220008 - COMMUNITY 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

6,566,215 1,789,317 8,797,773 2,871,997 368,077 4,108,706 163,592 358,989 364,840 1,074,545 4,118,403 124,912 1,546,060 12,350 964,843 77,520
0

$33,308,137

7,163,788 1,843,095 8,843,238 2,885,039 368,077 4,075,940 172,579 421,335 364,793 1,110,837 3,959,215 651,070 1,289,615 12,692 907,232 81,383
0

$34,149,928

7,167,479 1,859,662 8,724,206 2,748,522 368,077 4,020,928 172,579 421,335 364,650 1,085,135 3,787,606 714,002 1,393,727 12,692 1,095,967 81,383
0

$34,017,951

601,264 70,346 (73,567) (123,475) 0 (87,778) 8,987 62,346 (190) 10,590 (330,797) 589,090 (152,333) 342 131,125 3,864
0

$709,814

3,691                       9.2                       0.1 16,567                       3.9                       0.9 (119,032)                     (0.8)                     (1.3) (136,517)                     (4.3)                     (4.7) 0                       0.0                       0.0 (55,012)                     (2.1)                     (1.3) 0                       5.5                       0.0
0                     17.4                       0.0 (143)                     (0.1)                       0.0
(25,703)                       1.0                     (2.3) (171,608)                     (8.0)                     (4.3) 62,933                   471.6                       9.7 104,112                     (9.9)                       8.1 0                       2.8                       0.0 188,735                     13.6                     20.8 0                       5.0                       0.0
0	N/A	N/A

($131,977)	2.1	(0.4)

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA 230016 - BOARD MEMBER SAL
230040 - CLASSIFIED MANAGEMENT HRLY 230050 - CLASS SUPV/ADMIN SUB 230070 - OVERTIME CL MGMNT

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

290001 - RECREATION SAL 290002 - CAMPUS MONITOR SAL 290004 - MGMT-SCHL RES OFFCR

12,111,532 63,000
0 0
131,004

$12,305,536

20,233,696 19,509 479,169 65,489 3,400

$20,801,264

342,582 1,325,460 247,730

12,758,334 63,000
0 0
84,940

$12,906,274

21,336,409 23,397 461,778 92,923 2,400

$21,916,907

361,491 1,450,020 268,516

19

12,475,348 63,000
0 0
85,414

$12,623,762

21,233,395 23,097 474,227 143,747 1,400

$21,875,866

361,491 1,346,221 268,545

363,816 0 0 0
(45,590)

$318,226

999,699 3,587 (4,942) 78,258 (2,000)

$1,074,602

18,909 20,762 20,815

(282,986)	3.0	(2.2) 0	0.0                       0.0 0                      N/A                      N/A 0                      N/A                      N/A
473	(34.8)	0.6

($282,513)	2.6	(2.2)

(103,014)                       4.9                     (0.5) (300)                     18.4                     (1.3) 12,449                     (1.0)                       2.7 50,824                   119.5                     54.7 (1,000)                  (58.8)                  (41.7)

($41,041)	5.2	(0.2)

0                       5.5                       0.0 (103,799)                       1.6                     (7.2) 29                       8.4                       0.0

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2900 - Other Classified Salaries

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

290005 - RESOURCE OFFICER SAL 290006 - STUDENT LIAISON
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

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

794,069 3,421,588 550,634 603,119 133,406 4,600,387 17,026 50,117
0

$12,086,117

$101,117,478

15.7%

876,009 3,867,514 535,124 778,482 117,667 4,986,306 31,534 25,124
0

$13,297,788

$110,209,894

15.4%

777,559 3,762,356 532,054 837,965 116,907 5,044,437 28,600 20,792
0

$13,096,928

$106,894,001

15.3%

(16,510) 340,768 (18,580) 234,845 (16,499) 444,050 11,575 (29,325) 0

$1,010,811

$5,776,523

(98,450)                     (2.1)                  (11.2) (105,158)                     10.0                     (2.7) (3,070)                     (3.4)                     (0.6) 59,482                     38.9                       7.6 (760)                  (12.4)                     (0.6) 58,131                       9.7                       1.2 (2,934)                     68.0                     (9.3) (4,332)                  (58.5)                  (17.2)
0	N/A	N/A

($200,860)	8.4	(1.5)

($3,315,893)	5.7	(3.0)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

72,751,005 1,029,799

$73,780,804

69,365,314 1,383,575

$70,748,889

68,983,665 1,359,493

$70,343,158

(3,767,341) 329,694

($3,437,646)

(381,649) (24,082)

($405,731)

(5.2)                     (0.6) 32.0                     (1.7)

(4.7)	(0.6)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

857,793 3,855

$861,648

780,236 10,044

$790,280

759,427 22,313

$781,740

(98,366) 18,458

($79,908)

(20,809)                  (11.5)                     (2.7) 12,270                   478.8                   122.2

($8,540)	(9.3)	(1.1)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

485,991 0

$485,991

669,522 0

$669,522

667,961 19

$667,980

181,971 19

$181,990

(1,561) 19

($1,542)

37.4                     (0.2) N/A                      N/A

37.4	(0.2)

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

24,312,270 510,344

$24,822,615

25,249,282 695,327

$25,944,609

24,419,926 752,007

$25,171,933

107,656 241,663

$349,319

(829,357) 56,681

($772,676)

0.4                     (3.3) 47.4                       8.2

1.4	(3.0)

20

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

330100 - SOCIAL SECURITY CERT 330101 - MEDICARE CERT
330102 - SUPPLEMENTAL RETIREMENT CERT 330190 - SOCIAL SECURITY CERT
330191 - MEDICARE CERT

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS
330202 - SUPPLEMENTAL RETIREMENT CLASS 330290 - SOCIAL SECURITY CLASS
330291 - MEDICARE CLASS

330292 - 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

146,419 3,468,074 4,173 7,351 72,159 1,530

$3,699,707

5,846,077 1,451,877 185,977 203,584 66,318 53,880

$7,807,713

33,395,976 2,210,703 424,836 155,014

$36,186,529

18,871,234 1,263,550 242,928 82,592 237,746

$20,698,049

197,033 3,765,209 4,462 4,085 104,547 3,208

$4,078,543

6,053,340 1,528,592 195,263 226,854 75,694 58,374

$8,138,117

33,839,857 2,225,158 427,726 156,840

$36,649,582

19,516,441 1,295,977 248,943 84,773 251,548

$21,397,682

164,596 3,610,277 7,569 9,119 105,626 6,618

$3,903,804

5,784,916 1,508,651 195,400 255,166 86,777 64,994

$7,895,904

33,563,805 2,183,998 419,827 155,893

$36,323,522

18,919,013 1,236,921 237,783 82,429 246,070

$20,722,216

18,177 142,202 3,396 1,767 33,466 5,088

$204,096

(61,161) 56,774 9,423 51,583 20,460 11,114

$88,192

167,829 (26,705) (5,009) 878

$136,994

47,779 (26,628) (5,145) (163) 8,324

$24,167

(32,437) (154,932) 3,107 5,034 1,079 3,410

($174,739)

(268,423) (19,942) 137 28,312 11,083 6,620

($242,213)

(276,052) (41,161) (7,899) (948)

($326,059)

(597,428) (59,056) (11,159) (2,344) (5,479)

($675,466)

12.4                  (16.5) 4.1                     (4.1) 81.4                     69.6 24.0                   123.2 46.4                       1.0 332.5                   106.3

5.5	(4.3)

(1.0)                     (4.4) 3.9                     (1.3) 5.1                       0.1 25.3                     12.5 30.9                     14.6 20.6                     11.3

1.1	(3.0)

0.5                     (0.8) (1.2)                     (1.8) (1.2)                     (1.8) 0.6                     (0.6)

0.4	(0.9)

0.3                     (3.1) (2.1)                     (4.6) (2.1)                     (4.5) (0.2)                     (2.8) 3.5                     (2.2)

0.1	(3.2)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

134,766 4,818

$139,584

133,861 4,271

$138,132

126,875 4,293

$131,168

(7,891) (525)

($8,416)

(6,986)                     (5.9)                     (5.2) 22                  (10.9)                       0.5

($6,964)	(6.0)	(5.0)

21

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

350200 - SUI CLASS 350290 - SUI CLASS

92,512 15,503

$108,015

53,106 8,287

$61,392

51,413 10,270

$61,683

(41,098) (5,233)

($46,332)

(1,692)                  (44.4)                     (3.2) 1,983                  (33.8)                     23.9

$291	(42.9)	0.5

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT 360190 - W/C CERT

2,885,040 64,466

$2,949,506

3,107,397 87,251

$3,194,647

3,069,508 89,880

$3,159,388

184,468 25,414

$209,882

(37,889) 2,629

($35,260)

6.4                     (1.2) 39.4                       3.0

7.1	(1.1)

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS 360290 - W/C CLASS

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

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

3801 - PERS Reduction, certificated positions 380190 - PERS REV LIM REDUC CERT

3802 - PERS Reduction, classified positions

380100 - PERS REV LIM REDUC CERT 380200 - PERS REV LIM REDUC CLASS 380290 - PERS REV LIM REDUC CLASS

1,199,049 38,821

$1,237,870

7,817,991 $7,817,991

2,555,795 $2,555,795

0 $0

0 0 0

$0

1,222,104 50,112

$1,272,216

8,314,182 $8,314,182

2,566,755 $2,566,755

0 $0

0 0 0

$0

1,198,633 57,219

$1,255,853

8,228,191 $8,228,191

2,606,670 $2,606,670

0 $0

0 0 0

$0

(416) 18,398

$17,983

410,200 $410,200

50,874 $50,874

0 $0

0 0 0

$0

(23,471) 7,107

($16,363)

(85,991) ($85,991)

39,914 $39,914

0 $0

0 0 0

$0

0.0                     (1.9) 47.4                     14.2

1.5	(1.3)

5.2                     (1.0) 5.2                    (1.0)

2.0                       1.6 2.0                       1.6

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

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

N/A	N/A

22

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

390100 - OTH BEN CERT

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

390105 - PARS CERT GOLDEN HANDSHAKE 390193 - SELF INSUR CERT
390194 - AB 1522 ACCRUAL

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 390293 - SELF INSUR CLASS
390294 - AB 1522 ACCRUAL

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

4000 - 4999 Books and Supplies

0 0
962,244 5,836
0 21,540 11,126

$1,000,747

0 0
400,781 745
0 16,845 20,591

$438,962

$184,591,524 28.7%
82.9%

0 0
1,037,033 3,152
0 30,234 9,734

$1,080,153

0 0
409,756 610
0 21,091 25,020

$456,477

$185,501,177 25.9%
78.4%

0 0
1,024,715 1,126
0 30,856 14,986

$1,071,683

0 0
401,367 621
0 24,217 28,587

$454,792

$182,779,685 26.2%
79.7%

0 0
62,471 (4,710) 0 9,316 3,860

$70,936

0 0
585 (123) 0 7,371 7,997

$15,830

($1,811,839)

0                      N/A                      N/A 0                      N/A                      N/A
(12,318)                       6.5                     (1.2) (2,025)                  (80.7)                  (64.3) 0                      N/A                      N/A
622                     43.2                       2.1 5,252                     34.7                     54.0

($8,470)	7.1	(0.8)

0                      N/A                      N/A 0                      N/A                      N/A
(8,390)                       0.1                     (2.0) 11                  (16.6)                       1.8
0	N/A	N/A 3,126                     43.8                     14.8 3,568                     38.8                     14.3

($1,685)	3.6	(0.4)

($2,721,493)	(1.0)	(1.5)

4100 - Approved Textbooks and Core Curricula Materials 410000 - TEXTBOOKS

4200 - Books and Other Reference Materials

420000 - OTH BOOKS/LIBRARY 420099 - BOOKS REIMB

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430002 - HOLDING INSTR SUPP 430004 - PRINTING/PUBLISHING 430005 - FOOD/IN-HOUSE MEETINGS

5,956,794 $5,956,794

14,838 0

$14,838

10,118,578 (6,265) 20,855,103 46,000 508,417

5,583,920 $5,583,920

373,052 0

$373,052

12,923,184 2,233,784 2,220,578 103,519 887,036

23

5,591,393 $5,591,393

228,059 0

$228,059

16,755,887 1,880,282 (4,267,700) 98,719 957,442

(365,401) ($365,401)

213,221 0

$213,221

6,637,310 1,886,547 (25,122,804) 52,719 449,024

7,473 $7,473

(144,993) 0

($144,993)

3,832,703 (353,502) (6,488,278) (4,800) 70,405

(6.1) (6.1)

1437.0 N/A

1437.0

65.6 (30112.6) (120.5) 114.6 88.3

0.1 0.1

(38.9) N/A

(38.9)

29.7 (15.8) (292.2) (4.6) 7.9

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

430006 - FOOD SUP SIERRA OUTDOOR 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430010 - SUPPLIES IMMUNIZATION 430011 - BLUEPRINTS/BIDS
430012 - ERGONOMICS/PURCHASING 430013 - ASSESSMENT SUPPLIES 430016 - SOFTWARE REIMBURSEMENT 430023 - SALES/USE TAX
430026 - FACILITY USE SUPPLIES 430031 - VANDALISM
430038 - UNIFORMS
430040 - SUPPLIES - DISTRICT EVENTS 430050 - SUPPLIES M&O
430051 - SMALL TOOLS M&O 430052 - ASBESTOS/CONCRETE M&O 430053 - LAMP REPLACEMENT M&O 430054 - SUPP M&O SAFETY
430055 - SUPPLIES POOL 430060 - SUPPLIES GROUNDS
430061 - SUPPLIES HAZARDOUS WASTE 430062 - SUPPLIES FIBAR M&O
430063 - SUPPLIES IRRIGATION 430064 - CHEMICAL PRE-EMERGENT 430065 - SUPP VARSITY FIELD 430066 - SUPP BASEBALL FIELD ELEM 430070 - SUPPLIES/TRANSP
430071 - SHOP TOOLS 430072 - GAS
430073 - DIESEL
430074 - SUPP OIL & GR TRANSP 430075 - TIRES/OTH VEHICLES 430076 - REPAIR SUPP TRANSP 430082 - INVENTORY ADJUSTMENT 430091 - OFFSET FOR 5700 OBJECTS 430092 - PURCHASING BIDS
430099 - REIMB SUPPLY

366,660 6,302 4,510,950 0
0 9,472 31,000 0 2,900 13,500
126,000 242,194 30,000 2,155,000 500
0 0
500 400,000 495,000 0 60,000 300,000 15,000 45,000 0 145,496 9,848 317,800 670,400 120,205 255,057
1,066,035 5,204 62,157
0 0

$42,984,014

354,072 6,302 11,563,394 143
0 9,472 27,500 0 12,400 14,500
156,000 213,627 30,000 2,558,725 600
0 0
500 500,000 565,000 1,300 50,000 360,000 45,000 40,000 0 146,400 20,404 485,000 840,000 90,000 249,500
1,089,443 5,204 42,567
0 0

$37,845,155

354,072 3,075 7,620,883 143
0 9,472 48,455 0 12,400 14,500
166,000 223,597 25,000 2,709,725 600
0 0
500 500,000 555,000 1,300 30,000 370,000 100,000 40,000 0 175,453 21,242 485,000 847,555 114,143 249,500
1,122,485 23,504 38,590
0 0

$31,286,824

(12,588) (3,227) 3,109,933 143
0 0
17,455 0 9,500 1,000 40,000
(18,597) (5,000) 554,725 100
0 0 0
100,000 60,000 1,300 (30,000) 70,000 85,000 (5,000) 0 29,957 11,394 167,200 177,155 (6,062) (5,557) 56,449 18,300 (23,567) 0
0

($11,697,190)

0                     (3.4)                       0.0 (3,227)                  (51.2)                  (51.2)
(3,942,510)	68.9	(34.1) 0                      N/A                       0.0 0                      N/A                      N/A 0                       0.0                       0.0
20,955	56.3	76.2 0                      N/A                      N/A 0                   327.6                       0.0 0                       7.4                       0.0
10,000                     31.7                       6.4 9,970                     (7.7)                       4.7 (5,000)                  (16.7)                  (16.7) 151,000                     25.7                       5.9 0                     20.0                       0.0
0	N/A	N/A 0	N/A	N/A 0                       0.0                       0.0 0                     25.0                       0.0
(10,000)                     12.1                     (1.8) 0                      N/A                       0.0 (20,000)                  (50.0)                  (40.0) 10,000                     23.3                       2.8 55,000                   566.7                   122.2 0                  (11.1)                       0.0
0                      N/A                      N/A 29,053                     20.6                     19.8 838                   115.7                       4.1
0                     52.6                       0.0 7,555                     26.4                       0.9 24,143                     (5.0)                     26.8 0                     (2.2)                       0.0 33,042                       5.3                       3.0 18,300                   351.6                   351.6 (3,977)                  (37.9)                     (9.3) 0                      N/A                      N/A
0	N/A	N/A

($6,558,330)	(27.2)	(17.3)

24

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

440000 - EQUIP $500-$24999 440005 - EQ REPL NON-CAP EQUIP
440012 - ERGONOMIC EQUIP OVER $500 440099 - REIMB NON-CAP EQUIP $500-24999

4700 - Food 470000 - FOOD

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

520002 - MILEAGE CLAIM REIMB 520010 - FIXED MILEAGE ALLOWANCE 520012 - FIXED MILEAGE/CLASSIFIED 520099 - CONF/TRAVEL REIM

5300 - Dues and Memberships

530000 - DUES & MEMBERSHIP 580013 - ASSESSMENT SOFTWARE

5400 - Insurance

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

3,360,264 0 0 0

$3,360,264

0 $0

$52,315,910 8.1%

4,975,823 $4,975,823

1,779,624 0
311,752 56,544 0

$2,147,921

78,489 29,000

$107,489

1,140,349 3,336,200 38,494 (1,566,137)

$2,948,906

20,647,196 3,100
0 0

$20,650,296

0 $0

$64,452,423 9.0%

6,947,657 $6,947,657

2,650,705 14,800 336,335 56,544
0

$3,058,384

78,521 29,000

$107,521

1,236,380 3,250,616 59,988 (1,920,544)

$2,626,440

15,562,891 3,100
0 0

$15,565,991

0 $0

$52,672,268 7.6%

6,846,827 $6,846,827

2,675,829 35,000 344,692 56,544
0

$3,112,065

82,006 26,745

$108,751

1,236,380 3,250,616 59,988 (1,920,544)

$2,626,440

12,202,627 3,100
0 0

$12,205,727

0 $0

$356,358

1,871,004 $1,871,004

896,205 35,000 32,940 0
0

$964,145

3,517 (2,255)

$1,262

96,031 (85,584) 21,494 (354,407)

($322,466)

(5,084,305)	363.1	(24.6) 0                      N/A                       0.0 0                      N/A                      N/A 0                      N/A                      N/A

($5,084,305)	363.2	(24.6)

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

($11,780,155)	0.7	(18.3)

(100,830)                     37.6                     (1.5) ($100,830)                     37.6                    (1.5)

25,124                     50.4                       0.9 20,200                      N/A                   136.5 8,357                     10.6                       2.5 0                       0.0                       0.0
0	N/A	N/A

$53,681	44.9	1.8

3,485                       4.5                       4.4 (2,255)                     (7.8)                     (7.8)

$1,230	1.2	1.1

0	8.4	0.0 0                     (2.6)	0.0 0                     55.8	0.0 0                     22.6	0.0

$0	(10.9)	0.0

25

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5500 - Operations and Housekeeping Services

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

1,796,225 708,900 120,500 2,500 25,000 160,000 8,359,328 1,750,000

$12,922,453

1,796,325 709,550 120,500 2,500 30,000 153,500 9,074,828 1,750,000

$13,637,203

1,796,325 714,550 113,500 2,500 32,000 112,763 9,889,828 1,750,000

$14,411,466

100 5,650 (7,000) 0 7,000
(47,237) 1,530,500 0

$1,489,013

0                       0.0                       0.0 5,000                       0.8                       0.7 (7,000)                     (5.8)                     (5.8) 0                       0.0                       0.0 2,000                     28.0                       6.7
(40,737)                  (29.5)                  (26.5) 815,000                     18.3                       9.0 0                       0.0                       0.0

$774,263	11.5	5.7

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 560031 - REPAIR VANDALISM
560040 - SERVICE - DISTRICT EVENTS 560050 - REPAIR EQ M&O
560051 - REPAIR EQ, POOL 560070 - OUT SERVICE TRANSP 560071 - OUT SERV MECHANICAL 560072 - EQ REPAIR/TRANSP 560085 - REP/EQ GAD DEPT
560099 - NON/CAPITAL/RENTAL REIMB

5710 - Transfers of Direct Costs

571000 - DIRECT COST/TRF OF SERVICE 571002 - DIRECT COST CUSD TODAY 571003 - DIRECT COST/UTILITIES 571004 - DIRECT COST SPORTS REC 571005 - DIRECT COST CUSTODIAL 571010 - DIRECT COST/MTCE
571015 - DIRECT COST/ADMIN FEES

1,454,471 3,158,032 409,395 2,480 216,951 663,370 114,350 41,000 56,400 15,000
0 905,000 20,000 83,150 458,434 0
0 0

$7,598,034

0 0 0 0 0 0 0

3,036,922 3,507,639 460,625 2,762 297,914 800,566 114,750 41,000 59,800 15,000 20,000 1,020,525 105,000 140,000 458,250 500,000
0 0

$10,580,753

0 0 0 0 0 0 0

26

2,258,189 3,648,175 459,725 12,812 327,442 283,220 122,350 41,000 59,800 15,000 20,000 1,072,525 105,000 144,943 460,250 500,000
0 0

$9,530,430

0 0 0 0 0 0 0

803,718 490,142 50,330 10,332 110,491 (380,150) 8,000
0 3,400 0 20,000
167,525 85,000 61,793 1,816 500,000 0
0

$1,932,396

0 0 0 0 0 0 0

(778,733)                     55.3                  (25.6) 140,536                     15.5                       4.0 (900)                     12.3                     (0.2) 10,050                   416.6                   363.9 29,528                     50.9                       9.9 (517,346)                  (57.3)                  (64.6) 7,600                       7.0                       6.6
0	0.0	0.0 0	6.0	0.0 0	0.0	0.0 0                      N/A	0.0
52,000                     18.5                       5.1 0                   425.0                       0.0 4,943                     74.3                       3.5 2,000                       0.4                       0.4 0                      N/A                       0.0
0                      N/A                      N/A 0                      N/A                      N/A

($1,050,323)	25.4	(9.9)

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

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

571020 - DIRECT COST/TRANSPORTATION 571025 - DIRECT COST/LCAP FUNDED 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 575002 - DIRECT COST/CUSD TODAY INTERFN 575003 - DIRECT COST/UTILITY INTERFUND 575005 - DIRECT COST CUSTODIAL INTERFUN 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 575090 - DC TRANSFER INTERFUND CD

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

$0

0 (18,000) (195,000) (86,000) (16,538) (11,634) 0 (20,369) 0
(6,433) (3,637) 0 (19,655) (14,006) 0
0

($391,272)

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

$0

0 (16,100) (195,000) (86,000) (16,538) (31,669) 0 (27,896) 0
(6,970) (3,637) 0 (18,905) (14,006) 0
0

($416,722)

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

$0

0 (18,007) (195,000) (86,000) (14,098) (40,405) 0 (32,523) 0
(8,170) (3,592) 0 (15,851) (22,380) 0
0

($436,026)

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

$0

0 (7) 0 0
2,440 (28,771) 0 (12,154) 0 (1,737) 45
0 3,804 (8,374) 0
0

($44,754)

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 (1,907)                       0.0                     11.8 0                       0.0                       0.0
0                       0.0                       0.0 2,440                  (14.8)                  (14.8) (8,736)                   247.3                     27.6 0                      N/A                      N/A (4,627)                     59.7                     16.6 0                      N/A                      N/A (1,200)                     27.0                     17.2 45                     (1.2)                     (1.2)
0                      N/A                      N/A 3,054                  (19.4)                  (16.2) (8,374)                     59.8                     59.8 0                      N/A                      N/A
0	N/A	N/A

($19,304)	11.4	4.6

5800 - Professional/Consulting Services and Operating Expenditures

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

616,643 3,210,900 797,205 1,855,558 68,959

507,483 4,401,529 952,200 1,741,196 80,842

27

479,713 4,476,557 947,284 1,847,196 82,984

(136,929) 1,265,656 150,080 (8,362) 14,025

(27,770)                  (22.2)                     (5.5) 75,028                     39.4                       1.7 (4,916)                     18.8                     (0.5) 106,000                     (0.5)                       6.1 2,141                     20.3                       2.6

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

5800 - Professional/Consulting Services and Operating Expenditures

580007 - FEES/ADMINISTRATIVE 580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER
580010 - SOFTWARE LICENSE 580011 - FCOE STRS PENATLIES
580012 - SOFTWARE LICENSE CURRICULUM 580021 - LEGAL SETTLEMENTS
580023 - CONS FEE TRANS/QZAB 580024 - CONS FEE TRUSTEE 580025 - CONS FEE/ CCELC 580032 - UNDERWRITER'S FEES 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

28,947 417,591 738,402 1,535,112 1,000 1,751,438 250,000
0 0 0 0 0 0
906,327 0

$12,178,081

545,657 169,365 229,633 0
0

$944,655

$43,432,088

6.7%

32,467 633,955 837,365 2,572,667 1,000 1,471,373 350,000
0 0 0 0 0 0
301,665 0

$13,883,742

593,148 186,739 289,650 0
0

$1,069,537

$51,494,514

7.2%

33,097 723,607 1,151,389 2,909,481 1,000 1,651,810 399,273
0 0 0 0 0 0
301,465 0

$15,004,856

604,912 192,945 292,269 913
0

$1,091,039

$52,295,846

7.5%

4,150 306,016 412,987 1,374,369 0 (99,628) 149,273
0 0 0 0 0 0
(604,862) 0

$2,826,775

59,255 23,580 62,636 913
0

$146,384

$8,863,758

630                     14.3                       1.9 89,652                     73.3                     14.1 314,025                     55.9                     37.5 336,814                     89.5                     13.1 0                       0.0                       0.0 180,437                     (5.7)                     12.3 49,273                     59.7                     14.1 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
(200)                  (66.7)                     (0.1) 0                      N/A                      N/A

$1,121,113	23.2	8.1

11,763                     10.9                       2.0 6,206                     13.9                       3.3 2,619                     27.3                       0.9 913                      N/A                      N/A
0	N/A	N/A

$21,502	15.5	2.0

$801,332	20.4	1.6

28

Fund: 01 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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 +

6500 - Equipment Replacement

650000 - CAPITAL EQUIPMENT REPLACEMENT

6000 - 6999 Capital Outlay

Percent of Total

60,000 0 0 0

$60,000

6,584,828 0 0

$6,584,828

374,339 0

$374,339

0 $0

$7,019,167

1.1%

67,000 48,768 0
0

$115,768

10,473,518 0 0

$10,473,518

5,425,143 0

$5,425,143

0 $0

$16,014,429

2.2%

283,000 78,668 0
0

$361,668

8,013,041 0 0

$8,013,041

5,844,560 0

$5,844,560

40,737 $40,737

$14,260,006

2.0%

223,000 78,668 0
0

$301,668

1,428,213 0 0

$1,428,213

5,470,221 0

$5,470,221

40,737 $40,737

$7,240,839

216,000                   371.7                   322.4 29,900                      N/A                     61.3 0                      N/A                      N/A
0	N/A	N/A

$245,900	502.8	212.4

(2,460,477)	21.7	(23.5) 0                      N/A                      N/A 0                      N/A                      N/A

($2,460,477)	21.7	(23.5)

419,417                 1461.3                       7.7 0                      N/A                      N/A

$419,417	1461.3	7.7

40,737                      N/A                      N/A $40,737                     N/A                     N/A

($1,754,423)	103.2	(11.0)

29

Fund: 01 SubFund: -

7000 - 7499 Other Outgo

7130 - State Special Schools

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

713000 - STATE SP SCH	20,000

$20,000

20,000

$20,000

20,000

$20,000

0	0	0.0	0.0

$0	$0	0.0	0.0

7142 - Other Tuition, Excess Costs, and/or Deficit Payments to County Offices

714200 - OTH TUITION/DEFICIT PAY CO

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

0 $0

1,571,911 $1,571,911

0 $0

(1,556,859) ($1,556,859)

8,000 $8,000

423,490 $423,490

$466,542

0.1%

0 $0

1,624,408 $1,624,408

0 $0

(1,619,241) ($1,619,241)

1,326,889 $1,326,889

1,078,490 $1,078,490

$2,430,546

0.3%

21,211 $21,211

1,624,408 $1,624,408

0 $0

(1,584,024) ($1,584,024)

1,326,889 $1,326,889

1,078,490 $1,078,490

$2,486,974

0.4%

21,211 $21,211

52,497 $52,497

0 $0

(27,165) ($27,165)

1,318,889 $1,318,889

655,000 $655,000

$2,020,432

21,211 $21,211

0 $0

0 $0

35,217 $35,217

0 $0

0 $0

$56,428

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

3.3                       0.0 3.3                       0.0

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

1.7                     (2.2) 1.7                    (2.2)

16486.1                       0.0 16486.1                       0.0

154.7                       0.0 154.7                       0.0

433.1	2.3

30

Fund: 01 SubFund: -

7600 - 7629 Interfund Transfers Out

7611 - From General Fund to Child Development Fund

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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 761906 - TRANSFER TO SFP 761911 - TRANSFER TO DEV FEES II
761914 - TRANSFER TO SPEC RES/CAP PROJ 761994 - TRANSFER TO BLDG FUND 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out 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 2,910,200

$2,910,200

846,880 414,056 0
0 0 0 0
2,800,000

$4,060,936

$6,971,136 1.1%

0 $0

$0

0.0%

0 $0

0 15,133,730

$15,133,730

846,880 414,056 0
0 0 0 0
3,600,000

$4,860,936

$19,994,666 2.8%

0 $0

$0

0.0%

0 $0

0 15,133,730

$15,133,730

846,880 414,056 0
0 0 0 0
3,600,000

$4,860,936

$19,994,666 2.9%

0 $0

$0

0.0%

0 $0

0 12,223,530

$12,223,530

0 0 0 0 0 0 0
800,000

$800,000

$13,023,530

0 $0

$0

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

0                      N/A                      N/A 0                   420.0                       0.0

$0	420.0	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                     28.6	0.0

$0	19.7	0.0

$0	186.8	0.0

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

$0	N/A	N/A

31

Summary of Revisions

2023-2024 Charter School Fund Budget

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

I. 2023-24 Charter School Revenues

A. Local Control Funding Formula (LCFF)

B. State Revenues

State Revenues changed from $453,411 at Second Interim to $460,881 at Third Quarter, an increase of $7,470. The change is due to an increase to projected Lottery revenues due to increased ADA.

LCFF changed from $9,764,793 at Second Interim to $10,087,655 at Third Quarter, an increase of $322,862. The change is primarily due to an increase in the ADA projection. An ADA projection of 760 was used for the Second Interim Budget.	At Third Quarter the ADA projection was increased by 26 based on Second Period	Attendance	(P-2),	resulting	in	a projection of 786 ADA for this fiscal year.

Change from 2nd Interim to 3rd Quarter

2023-24                            2023-24 Adopted Budget            3rd Qtr. Budget

$ 346,906	$ 460,881

C. Local Revenues

$	7,470

Increase/(Decrease)

$ 113,975

Change from 2nd Interim to 3rd Quarter

2023-24                          2023-24 Adopted Budget           3rd Qtr. Budget

$ 322,862

Increase/(Decrease)

Local Revenues changed from $271,000 at Second Interim to $297,424 at Third Quarter, an increase of $26,424 due to higher than projected interest revenues received.

$ 10,358,627	$ 10,087,655	$ (270,972)

32

Change from 2nd Interim to 3rd Quarter

2023-24                            2023-24 Adopted Budget            3rd Qtr. Budget

$ 116,700	$ 297,424

$	26,424

Increase/(Decrease)

$ 180,724

Item
Transition Coordinator Salaries Supervisor Salaries
Pupil Support Salaries Teacher Salaries
Change from 2nd Interim to 3rd Quarter

Budget Adjustment $ 47,630
34,724 20,491
 (104,267) $     (1,422)

2023-24

D. Total Charter School Revenues	Adopted Budget $ 4,964,063

2023-24 3rd Qtr. Budget

$ 5,064,742

Increase/(Decrease)

$ 100,679

Total Charter School Revenues changed from $10,489,204 at Second Interim to $10,845,960
at Third Quarter, an increase of $356,756.	B. Classified Personnel Salaries

Change from 2nd Interim to 3rd Quarter

2023-24                           2023-24 Adopted Budget           3rd Qtr. Budget

$ 10,822,233	$ 10,845,960

$ 356,756

Increase/(Decrease)

$	23,727

Classified Personnel Salaries changed from $463,956 at Second Interim to $505,753 at Third Quarter, an increase of $41,797. The change is primarily due to an increased portion of a technology position being moved to Charter School Fund to more accurately reflect their time spent along with minor adjustments.

II. 2023-24CharterSchool Fund Expenditures

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $5,066,164 at Second Interim to $5,064,742 at Third Quarter, a decrease of $1,422. The change is due to positions not being filled combined with some positions being moved to the Charter School Fund to more appropriately reflect where staff are spending their time.

Item

Clerical and Other Salaries Instructional Salaries

Change from 2nd Interim to 3rd Quarter

2023-24                            2023-24 Adopted Budget            3rd Qtr. Budget

$ 441,078	$ 505,753

Budget Adjustment $	44,132
	(2,335)

$	41,797

Increase/(Decrease)

$	64,675

33

C. Employee Benefits

Employee Benefits changed from $2,241,199 at Second Interim to $2,253,020 at Third Quarter, an increase of $11,821. This change was due to the previously mentioned salary adjustments offset.

Item	Budget Adjustment Furniture Purchases                                                  $	444,867 Holding for one-time purchases                                 (1,029,648)
Change from 2nd Interim to 3rd Quarter	$	(584,781)

2023-24	2023-24

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 371,768	$ 806,491	$ 434,723

Change from 2nd Interim to 3rd Quarter	$     11,821

2023-24 Adopted Budget

2023-24
3rd Qtr. Budget	Increase/(Decrease)

E. Contracted Services and Other Operating Expenditures

$ 2,150,839	$ 2,253,020	$ 102,181

D. Books, Supplies and Other Materials

Books Supplies and Other Materials changed from $1,391,272 at Second Interim to $806,491 at Third Quarter, a decrease of $584,781. This decrease is primarily due to the plan to spend one-time funds, in subsequent fiscal years, but is offset by additional planned expenditures for new student and staff furniture.

Contracted	Services	and	Other	Operating Expenditures	changed	from	$472,171	at Second Interim to $643,188 at Third Quarter, an increase of $171,017.      This increase is primarily due to increases in projected software license expenditures which correlates to the increased enrollment.

Item	Budget Adjustment Software Licenses                                                          $     166,075 Travel/Contracted Services                                       	4,942
Change from 2nd Interim to 3rd Quarter	$     171,017

2023-24 Adopted Budget

2023-24
3rd Qtr. Budget	Increase/(Decrease)

$ 488,517	$ 643,188	$	154,671

34

G. Other Outgo Expenditures	III.	Charter School Fund Balance

Other	Outgo	Expenditures	changed	from $177,848 at Second Interim to $203,773 at Third Quarter, an increase of $25,925. This was due to changes in expenditures applicable to indirect cost charges.

Total revenues are $10,845,960 and total expenditures are $9,476,967 at Third Quarter, resulting in a surplus of $1,368,993. The ongoing operating surplus is projected to be $1,477,679. The projected ending fund balance for the 2023-24 fiscal year is:

Change from 2nd Interim to 3rd Quarter	$ 25,925

2023-24 Adopted Budget

$ 167,504

2023-24

3rd Qtr. Budget

$ 203,773

Increase/(Decrease)

$ 36,269

Beginning Fund Balance, Audited 7/1/23

2023-24 Revenues                       10,845,960 2023-24 Expenditures                 9,476,967

Surplus/(Deficit) (1)

$ 12,094,119

     1,368,993

H. Total Charter School Fund Expenditures

Total Charter School Fund Expenditures changed from $9,812,610 at Second Interim to $9,476,967 at Third Quarter, a decrease of $335,643.

Ending Fund Balance, 6/30/24, Projected

Restricted:

Arts, Music & Instructional Materials Learning Recovery Block Grant Proposition 28
Other State Grants Total Restricted:

$13,463,112

$	501,886 493,016 124,734
           75,441 $ 1,195,077

Assigned:
Capital Improvements	$11,794,187 Change from 2nd Interim to 3rd Quarter	$ (335,643)

2023-24 Adopted Budget

2023-24
3rd Qtr. Budget	Increase/(Decrease)

General Reserve 6/30/24
General Reserve as a % of Expenditures

$       473,848 5.0%

$ 8,583,769	$ 9,476,967	$ 893,198

One-Time Cost Items:
Grant Carryover	$	233,420

One-time Revenues Total One-Time Costs (2)

Ongoing Operating Surplus (1+2)

      (124,734) $       108,686

$ 1,477,679

35

Fund: 09 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

09 - CHARTER SCHOOLS	$10,822,233	$10,489,204	$10,845,960	$23,727	$356,756	0.2	3.4
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

6,272,952

$6,272,952

5,049,142

$5,049,142

5,267,629

$5,267,629

(1,005,323)

($1,005,323)

218,487	(16.0)	4.3

$218,487	(16.0)	4.3

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.	2,753,149

$2,753,149

2,767,569

$2,767,569

2,862,249

$2,862,249

109,100

$109,100

94,680	4.0	3.4

$94,680	4.0	3.4

8015 - Charter Schools General Purpose Entitlement - State Aid

801500 - RL CHARTER SCHOOL APPORT                                                   0 $0

8019 - LCFF/Revenue Limit State Aid - Prior Years

801900 - RL ST AID PRIOR YEAR                                                                 0 $0

8091 - LCFF Transfers - Current Year

809100 - RL TRANSFER - CHARTER	0

$0

8096 - Transfers to Charter Schools in Lieu of Property Taxes

0                                  0                                  0 $0                               $0                               $0

0                          9,695                          9,695 $0                        $9,695                        $9,695

0	0	0

$0	$0	$0

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

9,695                      N/A                      N/A $9,695                     N/A                     N/A

0	N/A	N/A

$0	N/A	N/A

809600 - IN LIEU PROPERTY TAX TRANSFER

8099 - LCFF/Revenue Limit Transfers - Prior Years 809900 - RL TRANSFER PY CHARTER

8010 - 8099 Revenue Limit Sources Percent of Total
8100 - 8299 Federal Revenue

8290 - All Other Federal Revenue 829000 - FED OTH REV

8100 - 8299 Federal Revenue

Percent of Total

1,332,526 $1,332,526

0 $0

$10,358,627 95.7%

0 $0

$0

0.0%

1,948,082 $1,948,082

0 $0

$9,764,793 93.1%

0 $0

$0

0.0%

1,948,082 $1,948,082

0 $0

$10,087,655 93.0%

0 $0

$0

0.0%

615,556 $615,556

0 $0

($270,972)

0 $0

$0

0                     46.2                       0.0 $0                     46.2                       0.0

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

$322,862	(2.6)	3.3

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

$0	N/A	N/A

36

Fund: 09 SubFund: -

8300 - 8599 Other State Revenue

8550 - Mandated Cost Reimbursements

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

42,151 $42,151

189,600 0

$189,600

115,155 0

$115,155

$346,906 3.2%

110,000

$110,000

35,231 $35,231

199,200 28,534

$227,734

190,446 0

$190,446

$453,411 4.3%

270,000

$270,000

35,231 $35,231

206,670 28,534

$235,204

190,446 0

$190,446

$460,881 4.2%

296,424

$296,424

(6,920) ($6,920)

17,070 28,534

$45,604

75,291 0

$75,291

$113,975

186,424

$186,424

0                  (16.4)                       0.0 $0                  (16.4)                       0.0

7,470                       9.0                       3.8 0                      N/A                       0.0

$7,470	24.1	3.3

0                     65.4                       0.0 0                      N/A                      N/A

$0	65.4	0.0

$7,470	32.9	1.6

26,424	169.5	9.8

$26,424	169.5	9.8

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

6,700 $6,700

$116,700

1.1%

0 $0

1,000 $1,000

$271,000

2.6%

0 $0

1,000 $1,000

$297,424

2.7%

0 $0

(5,700) ($5,700)

$180,724

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

0                  (85.1)                       0.0 $0                  (85.1)                       0.0

$26,424	154.9	9.8

37

Fund: 09 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

898000 - CONTRIB FR UNRESTRICTED REV 898002 - CONTRIB FOR LCAP

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

8980 - 8999 Contributions

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

$0	N/A	N/A

38

Fund: 09 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

09 - CHARTER SCHOOLS	$8,583,769	$9,812,610	$9,476,967	$893,198	($335,643)	10.4	(3.4)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

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

3,789,017 112,955 2,510 94,628
0

$3,999,110

30,879 393,718 76,906 137,948 32,517 165

$672,133

3,818,457 109,031 4,004 116,514
0

$4,048,006

32,577 464,966 71,481 118,230 22,123 0

$709,377

3,683,046 117,541 5,445 137,707
0

$3,943,739

46,763 464,842 71,512 118,230 28,521 0

$729,868

(105,971) 4,586 2,935 43,079
0

($55,371)

15,884 71,124 (5,394) (19,718) (3,996) (165)

$57,735

(135,411) 8,510 1,441 21,193
0

($104,267)

14,186 (124) 31
0 6,398 0

$20,491

(2.8)                     (3.5) 4.1                       7.8 116.9                     36.0 45.5                     18.2 N/A                      N/A

(1.4)	(2.6)

51.4                     43.5 18.1                       0.0 (7.0)                       0.0 (14.3)                       0.0 (12.3)                     28.9 (100.0)                      N/A

8.6	2.9

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL

130003 - LEARNING DIRECTOR SAL 130008 - DIST ADM SAL
130050 - CERT ADMIN SUB

1900 - Other Certificated Salaries

190003 - TRANSITION COORDINATORS 190040 - OTH CERT HOURLY

1000 - 1999 Certificated Personnel Salaries

Percent of Total

132,632 0 40,617 0

$173,249

119,571 0

$119,571

$4,964,063

57.8%

74,417 65,176 42,903 0

$182,496

126,285 0

$126,285

$5,066,164

51.6%

109,400 64,916 42,904 0

$217,220

173,915 0

$173,915

$5,064,742

53.4%

(23,232) 64,916 2,287
0

$43,971

54,344 0

$54,344

$100,679

34,983                  (17.5)                     47.0 (260)                      N/A                     (0.4) 1                       5.6                       0.0
0	N/A	N/A

$34,724	25.4	19.0

47,630                     45.4                     37.7 0                      N/A                      N/A

$47,630	45.4	37.7

($1,422)	2.0	0.0

39

Fund: 09 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

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

144,748 1,587
0

$146,335

0 $0

255,549 0 0 0

$255,549

0 39,194 0
0 0 0 0 0

$39,194

$441,078

5.1%

127,633 1,517
0

$129,150

0 $0

272,158 631
0 0

$272,789

0 62,017 0
0 0 0 0 0

$62,017

$463,956

4.7%

125,879 936
0

$126,815

0 $0

316,604 316
0 0

$316,920

0 62,018 0
0 0 0 0 0

$62,018

$505,753

5.3%

(18,869) (651)
0

($19,520)

0 $0

61,055 316
0 0

$61,371

0 22,824 0
0 0 0 0 0

$22,824

$64,675

(1,754)                  (13.0)                     (1.4) (581)                  (41.0)                  (38.3)
0	N/A	N/A

($2,335)	(13.3)	(1.8)

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

44,446                     23.9                     16.3 (315)                      N/A                  (49.9) 0                      N/A                      N/A
0	N/A	N/A

$44,131	24.0	16.2

0	N/A	N/A 1                     58.2                       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

$1	58.2	0.0

$41,797	14.7	9.0

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

801,587 6,690

$808,277

912,448 3,513

$915,961

930,873 6,212

$937,085

129,286 (478)

$128,808

18,425                     16.1                       2.0 2,699                     (7.1)                     76.8

$21,124	15.9	2.3

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	0

$0

0                             262                             262 $0                           $262                           $262

40

262	N/A	N/A

$262	N/A	N/A

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	26,780

$26,780

28,253

$28,253

28,254	1,474

$28,254	$1,474

1	5.5	0.0

$1	5.5	0.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

330100 - SOCIAL SECURITY CERT 330101 - MEDICARE CERT
330102 - SUPPLEMENTAL RETIREMENT CERT 330190 - SOCIAL SECURITY CERT
330191 - MEDICARE CERT

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS
330202 - SUPPLEMENTAL RETIREMENT CLASS 330290 - SOCIAL SECURITY CLASS
330291 - MEDICARE CLASS

330292 - 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

216,256 248

$216,504

6,223 62,362 0
0 800 0

$69,385

27,282 6,407 0 5,821 1,385 0

$40,895

577,179 38,236 7,347 2,600

$625,362

112,622 7,461 1,435 439

123,210 198

$123,408

6,659 71,513 0
11 377 43

$78,603

28,665 6,704 0
135 32 0

$35,536

621,714 41,188 7,916 2,837

$673,655

105,671 7,001 1,346 412

134,611 129

$134,740

6,286 69,175 0
11 493 19

$75,984

30,448 7,126 0
79 20 0

$37,673

593,327 38,757 7,452 2,757

$642,293

114,015 7,555 1,454 446

(81,645) (119)

($81,764)

63 6,813 0
11 (307) 19

$6,599

3,166 719
0 (5,742) (1,365) 0

($3,222)

16,148 521 105 157

$16,931

1,393 94 19
7

11,401                  (37.8)                       9.3 (69)                  (48.0)                  (34.8)

$11,332	(37.8)	9.2

(373)                       1.0                     (5.6) (2,338)                     10.9                     (3.3) 0                      N/A                      N/A
0	N/A	0.0 116                  (38.4)                     30.8 (24)                      N/A                  (55.8)

($2,619)	9.5	(3.3)

1,783                     11.6                       6.2 422                     11.2                       6.3
0                      N/A                      N/A (56)                  (98.6)                  (41.5) (12)                  (98.6)                  (37.5) 0                      N/A                      N/A

$2,137	(7.9)	6.0

(28,387)                       2.8                     (4.6) (2,431)                       1.4                     (5.9) (464)                       1.4                     (5.9) (80)                       6.0                     (2.8)

($31,362)	2.7	(4.7)

8,344                       1.2                       7.9 554                       1.3                       7.9 108                       1.3                       8.0 34                       1.6                       8.3

41

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

340216 - DIS CLASS	1,397

$123,354

1,572

$116,002

1,727

$125,197

330	155	23.6	9.9

$1,843	$9,195	1.5	7.9

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                2,153 350190 - SUI CERT                                                                                      28

$2,181

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                  221 350290 - SUI CLASS                                                                                    46

$267

2,453                          2,451                             298 43                               18                             (10)

$2,496	$2,469	$288

239                             250                               29 5                                  3                             (43)

$244	$253	($14)

(2)                     13.8                     (0.1) (25)                  (35.7)                  (58.1)

($27)	13.2	(1.1)

11                     13.1                       4.6 (2)                  (93.5)                  (40.0)

$9	(5.2)	3.7

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT 360190 - W/C CERT

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS 360290 - W/C CLASS

3701 - OPEB, Allocated, certificated positions

370100 - RETIREE BENEFITS CERT

51,504 662

$52,166

5,297 11

$5,308

147,089

58,935 312

$59,247

5,555 10

$5,565

166,390

59,844 409

$60,253

6,060 4

$6,064

164,530

8,340                             909 (253)                               97

$8,087	$1,006

763                             505 (7)                               (6)

$756	$499

17,441	(1,860)

16.2                       1.5 (38.2)                     31.1

15.5	1.7

14.4                       9.1 (63.6)                  (60.0)

14.2	9.0

11.9	(1.1)

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

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL 390193 - SELF INSUR CERT 390194 - AB 1522 ACCRUAL

$147,089

13,357 $13,357

17,168 0
220 376

$17,764

$166,390

13,868 $13,868

19,616 351 106
41

$20,114

$164,530

15,442 $15,442

19,952 351 137
53

$20,493

$17,441

2,085 $2,085

2,784 351 (83) (323)

$2,729

($1,860)	11.9	(1.1)

1,574                     15.6                     11.3 $1,574                     15.6                     11.3

336                     16.2                       1.7 0                      N/A                       0.0 31                  (37.7)                     29.2 12                  (85.9)                     29.3

$379	15.4	1.9

42

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL 390293 - SELF INSUR CLASS 390294 - AB 1522 ACCRUAL

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

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials 410000 - TEXTBOOKS

4300 - Materials and Supplies

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

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

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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

1,765 0
376 9

$2,150

$2,150,839 25.1% 88.0%

3,500 $3,500

140,938 0 0
10,000 137,330

$288,268

80,000 $80,000

$371,768 4.3%

0

$0

1,847 0
10 0

$1,857

$2,241,199 22.8% 79.2%

0 $0

118,240 209 1,138,791 10,750 12,491

$1,280,481

110,791 $110,791

$1,391,272 14.2%

0

$0

2,022 0 6 0

$2,028

$2,253,020 23.8% 82.6%

0 $0

236,772 209
0 10,750 3,102

$250,833

555,658 $555,658

$806,491 8.5%

0

$0

257 0 (370) (9)

($122)

$102,181

(3,500) ($3,500)

95,834 209
0 750
(134,228)

($37,435)

475,658 $475,658

$434,723

0

$0

175 0 (4) 0

$171

$11,821

0 $0

118,532 0
(1,138,791) 0
(9,389)

($1,029,648)

444,867 $444,867

($584,781)

0

$0

14.6 N/A (98.4) (100.0)

(5.7)

4.8

(100.0) (100.0)

68.0 N/A N/A 7.5 (97.7)

(13.0)

594.6 594.6

116.9

N/A

N/A

9.5 N/A (40.0) N/A

9.2

0.5

N/A N/A

100.2 0.0 (100.0) 0.0 (75.2)

(80.4)

401.5 401.5

(42.0)

N/A

N/A

43

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

10,000 1,369

$11,369

1,970 $1,970

3,000 31,400

$34,400

4,844 1,850

$6,694

1,970 $1,970

3,000 31,275

$34,275

9,144 1,850

$10,994

1,265 $1,265

3,000 31,275

$34,275

(856)                          4,300                     (8.6)                     88.8 481                                  0                     35.1                       0.0

($375)	$4,300	(3.3)	64.2

(705)                          (705)                  (35.8)                  (35.8) ($705)                        ($705)                  (35.8)                  (35.8)

0                                  0                       0.0                       0.0 (125)                                  0                     (0.4)                       0.0

($125)	$0	(0.4)	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs

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

280 1,094 259 2,121 0 56,184

$59,938

0 0 0

$0

0 0 38
1,184 4,501 0
383 82 55

$6,243

41 1,194 259
0 250
34,800

$36,544

0 0 0

$0

0 0 38
1,184 4,501 0
383 82 55

$6,243

44

41 1,194 259
0 250
34,800

$36,544

0 0 0

$0

0 0 38
1,184 4,501 0 1,083 82
0

$6,888

(239) 100 0
(2,121) 250 (21,384)

($23,394)

0 0 0

$0

0 0 0 0 0 0
700 0 (55)

$645

0	(85.4) 0                       9.1 0                       0.0 0                (100.0) 0                      N/A 0	(38.1)

$0	(39.0)

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

$0	N/A

0	N/A 0	N/A 0                       0.0 0                       0.0 0                       0.0 0	N/A
700                   182.8 0                       0.0 (55)                (100.0)

$645	10.3

0.0 0.0 0.0 N/A 0.0 0.0

0.0

N/A N/A N/A

N/A

N/A N/A 0.0 0.0 0.0 N/A 182.8 0.0
(100.0)

10.3

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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 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

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

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

7310 - Transfers of Indirect Costs

731010 - DIRECT SUP/INDIRECT COST

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

7000 - 7499 Other Outgo

Percent of Total

0 20,589 0 5,000 1,050 8,500
328,702 0

$363,841

4,331 5,672 753

$10,756

$488,517 5.7%

0 $0

$0 0.0%

0 $0

167,504 $167,504

$167,504

2.0%

2,036 1,589 0 50,000 1,050 9,100
313,868 0

$377,643

2,437 5,541 824

$8,802

$472,171 4.8%

0 $0

$0 0.0%

0 $0

177,848 $177,848

$177,848

1.8%

0 1,589 1,301 50,000 1,050 8,750
481,028 0

$543,718

2,707 5,973 824

$9,504

$643,188 6.8%

0 $0

$0 0.0%

0 $0

203,773 $203,773

$203,773

2.2%

0 (19,000) 1,301 45,000 0
250 152,326 0

$179,877

(1,624) 301
71

($1,252)

$154,671

0 $0

$0

0 $0

36,269 $36,269

$36,269

(2,036) 0 1,301 0
0 (350)
167,160 0

$166,075

270 432 0

$702

$171,017

0 $0

$0

0 $0

25,925 $25,925

$25,925

N/A                (100.0) (92.3)                       0.0 N/A                      N/A 900.0                       0.0 0.0                       0.0 2.9                     (3.8) 46.3                     53.3 N/A                      N/A

49.4	44.0

(37.5)	11.1 5.3                       7.8 9.4                       0.0

(11.6)	8.0

31.7	36.2

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

N/A	N/A

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

21.7                     14.6 21.7                     14.6

21.7	14.6

45

Fund: 09 SubFund: -

7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

761911 - TRANSFER TO DEV FEES II

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

46

Summary of Revisions 2023-2024 Adult Fund Budget

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

Change from 2nd Interim to 3rd Quarter	$     98,700

I. 2023-24 Adult Fund Revenues

A. Federal Revenues

2023-24 Adopted Budget

$ 3,085,885

2023-24 3rd Qtr. Budget

$ 3,202,533

Increase/(Decrease)

$ 116,648

Federal Revenues are unchanged at Third Quarter.

C. Local Revenues

Change from 2nd Interim to 3rd Quarter

2023-24                            2023-24 Adopted Budget            3rd Qtr. Budget

$	-0-

Increase/(Decrease)

Local Revenues changed from $1,812,550 at Second Interim to $1,825,550 at Third Quarter, an increase of $13,000. The increase is primarily due to additional bookstore sales and interest income.

$ 1,048,224	$ 1,229,416	$ 181,192

Change from 2nd Interim to 3rd Quarter	$     13,000

B. State Revenues

State Revenues changed from $3,103,833 at Second Interim to $3,202,533 at Third Quarter,	an	increase	of	$98,700.	The increase is due to receiving the new CTE English         Language         Learner         (ELL) Pathways grant.

2023-24 Adopted Budget

$ 1,695,050

2023-24 3rd Qtr. Budget

$ 1,825,550

Increase/(Decrease)

$ 130,500

47

D. Other Transfers In

Other Transfers In are unchanged at Third Quarter.

II. 2023-24 Adult Fund Expenditures

A. Certificated Personnel Salaries

Change from 2nd Interim to 3rd Quarter

2023-24                           2023-24 Adopted Budget           3rd Qtr. Budget

$ -0-

Increase/(Decrease)

Certificated Personnel Salaries changed from $2,443,523 at Second Interim to $2,447,620 at Third Quarter, an increase of $4,097.	The increase is primarily due to an added ELL teacher.

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

Change from 2nd Interim to 3rd Quarter	$	4,097

E. Total Adult Fund Revenues		2023-24 Adopted Budget

2023-24
3rd Qtr. Budget	Increase/(Decrease)

Total Adult Fund Revenues changed from $6,992,679	at	Second	Interim	to $7,104,379 at Third Quarter, an increase of $111,700.

$ 2,287,201	$ 2,447,620	$ 160,419

B. Classified Personnel Salaries

Change from 2nd Interim to 3rd Quarter

2023-24                            2023-24 Adopted Budget            3rd Qtr. Budget

$ 6,676,039	$ 7,104,379

$ 111,700

Increase/(Decrease)

$ 428,340

Classified Personnel Salaries changed from $1,654,433 at Second Interim to $1,598,467 at Third Quarter, a decrease of $55,966.	The decrease is primarily due to a larger percentage of the technology staff salaries moving to the Charter School Fund.

48

Change from 2nd Interim to 3rd Quarter

2023-24                            2023-24 Adopted Budget            3rd Qtr. Budget

$ 1,646,068	$ 1,598,467

C. Employee Benefits

$ (55,966)

Increase/(Decrease)

$ (47,601)

Item Equipment Textbooks Supplies
Change from 2nd Interim to 3rd Quarter

2023-24                            2023-24 Adopted Budget            3rd Qtr. Budget

$ 577,000	$ 633,091

Budget Adjustment
	
	$ 23,000 9,376
 (41,270) $ (8,894)

Increase/(Decrease)

$ 56,091

Employee Benefits changed from $1,822,084 at Second Interim to $1,807,990 at Third Quarter, a decrease of $14,094. The decrease is related to	the	previously	mentioned	salary adjustments.

Change from 2nd Interim to 3rd Quarter	$ (14,094)

2023-24	2023-24

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 1,801,115	$ 1,807,990	$     6,875

E. Contracted Services and Other Operating Expenditures

Contracted	Services	and	Other	Operating Expenditures	changed	from	$879,240	at Second Interim to $890,156 at Third Quarter, an increase of $10,915.       The increase is primarily      due      to      increased      professional development for staff and increased utilization of the District graphic arts services.

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from $641,985 at Second Interim to $633,091 at Third Quarter, a decrease of $8,894.	The decrease is primarily due to the reduction of supplies and outside printing needs.

Item Conf/Travel Graphic Arts Postage Misc.
Change from 2nd Interim to 3rd Quarter

2023-24                           2023-24 Adopted Budget            3rd Qtr. Budget

$ 780,241	$ 890,156

Budget Adjustment $	7,021
2,737 1,097
	60 $     10,915

Increase/(Decrease)

$ 109,915

49

F. Capital Outlay

Change from 2nd Interim to 3rd Quarter	$ 3,933

Capital Outlay expenditures are unchanged at Third Quarter.

2023-24 Adopted Budget

$ 119,574

2023-24 3rd Qtr. Budget

$ 123,507

Increase/(Decrease)

$ 3,933

Change from 2nd Interim to 3rd Quarter	$ -0-

2023-24 Adopted Budget

2023-24
3rd Qtr. Budget	Increase/(Decrease)

H. Total Adult Fund Expenditures

$ 0	$ 0	$ 0

G. Other Outgo Expenditures

Total Adult Fund Expenditures changed from $7,560,840 at Second Interim to $7,500,831 at Third Quarter, a decrease of $60,009.

Other	Outgo	Expenditures	changed	from $119,574 at Second Interim to $123,507 at Third Quarter, an increase of $ 3,933.     The increase is due to adding the indirect costs for the new CTE English Language Learner (ELL) Pathways grant.

Change from 2nd Interim to 3rd Quarter

2023-24                            2023-24 Adopted Budget            3rd Qtr. Budget

$ 7,211,199	$ 7,500,831

$ (60,009)

Increase/(Decrease)

$ 289,632

50

III. Fund Balance

Total revenues are $7,104,379 and total expenditures are $7,500,831 at Third Quarter. This results in a projected deficit of $396,452, and an ongoing operating deficit of $316,452. The modification to the adult education funding formula in 2009 necessitated strategic decisions regarding Clovis Adult's operational approach. This has presented a significant challenge, as Clovis Adult is not a fully funded program. It relies on fee collection for various programs, in addition to CAEP (California Adult Education Program) funds and a district contribution that does not entirely cover the costs of academic and CTE programs. Consequently, Clovis Adult has depended on its fund balance over the years to compensate for potential shortfalls. Fees are continuously reviewed in comparison to market rates, aiming to maintain competitiveness while ensuring business continuity. It's important to note that the Adult School is prohibited from charging fees for academic programs, and the associated expenses continue to increase. The projected fund balance for the 2023-24 fiscal year is as follows:

Beginning Fund Balance Audited 7/1/23

2023-24 Revenues                            7,104,379 2023-24 Expenditures                     7,500,831

Surplus/(Deficit)

Ending Fund Balance, 6/30/24, Projected

Components of Fund Balance:

Non-spendable:

Book Store Inventory Revolving Fund

Assigned fund Balance: Capital Improvements

Unassigned Fund Balance:

General Reserve Percentage

One-time Items in Budget: Computer Refresh
Prior Year Postage Total One-Time Items

Ongoing Operating Deficit

$ 3,120,397

	(396,452)

$ 2,723,945

69,150 3,500

2,200,000

$     451,295

6%

$	45,000

	35,000 $       80,000

$ (316,452)

51

Fund: 11 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

11 - ADULT EDUCATION FUND	$6,676,039	$6,992,679	$7,104,379	$428,340	$111,700	6.4	1.6
	
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
859001 - ST OTHER REVENUE PR YR

8300 - 8599 Other State Revenue

Percent of Total

0 $0

1,048,224 $1,048,224

$1,048,224 15.7%

0 $0

0 $0

0 3,085,885 0

$3,085,885

$3,085,885

46.2%

0 $0

1,229,416 $1,229,416

$1,229,416 17.6%

0 $0

0 $0

0 3,103,833 0

$3,103,833

$3,103,833

44.4%

0 $0

1,229,416 $1,229,416

$1,229,416 17.3%

0 $0

0 $0

0 3,202,533 0

$3,202,533

$3,202,533

45.1%

0 $0

181,192 $181,192

$181,192

0 $0

0 $0

0 116,648 0

$116,648

$116,648

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

0                     17.3                       0.0 $0                     17.3                       0.0

$0	17.3	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 98,700                       3.8                       3.2 0                      N/A                      N/A

$98,700	3.8	3.2

$98,700	3.8	3.2

52

Fund: 11 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

866000 - LOC INTEREST INCOME/TREAS	35,000

$35,000

35,000

$35,000

45,500

$45,500

10,500

$10,500

10,500

$10,500

30.0	30.0

30.0	30.0

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

1,248,000 $1,248,000

0 $0

312,050 100,000

$412,050

$1,695,050 25.4%

846,880 $846,880

$846,880 12.7%

0 $0

$0

0.0%

0 $0

1,280,500 $1,280,500

0 $0

392,050 105,000

$497,050

$1,812,550 25.9%

846,880 $846,880

$846,880 12.1%

0 $0

$0

0.0%

0 $0

1,278,000 $1,278,000

0 $0

392,050 110,000

$502,050

$1,825,550 25.7%

846,880 $846,880

$846,880 11.9%

0 $0

$0

0.0%

0 $0

30,000 $30,000

0 $0

80,000 10,000

$90,000

$130,500

0 $0

$0

0 $0

$0

0 $0

(2,500) ($2,500)

0 $0

0 5,000

$5,000

$13,000

0 $0

$0

0 $0

$0

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

2.4                     (0.2) 2.4                    (0.2)

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

25.6                       0.0 10.0                       4.8

21.8	1.0

7.7	0.7

0.0                       0.0 0.0                       0.0

0.0	0.0

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

N/A	N/A

53

Fund: 11 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

11 - ADULT EDUCATION FUND	$7,211,199	$7,560,840	$7,500,831	$289,632	($60,009)	4.0	(0.8)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL 110005 - TEACHER SAL TC
110040 - TEACH SAL SUMMER/HOURLY 110050 - TEACH SAL SUB
110060 - TEACH SAL STIPEND

1200 - Certificated Pupil Support Salaries

120002 - GUIDANCE SAL GLS/GIS

821,388 590,746 79,000 16,203 3,300

$1,510,637

290,335

$290,335

816,373 649,189 97,810 12,000 3,300

$1,578,672

225,829

$225,829

773,664 674,018 119,809 11,977 3,300

$1,582,768

225,829

$225,829

(47,724) 83,272 40,809 (4,225) 0

$72,132

(64,506)

($64,506)

(42,708)                     (5.8)                     (5.2) 24,829                     14.1                       3.8 21,999                     51.7                     22.5 (23)                  (26.1)                     (0.2)
0	0.0	0.0

$4,097	4.8	0.3

0	(22.2)	0.0

$0	(22.2)	0.0

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL 130002 - COORDINATOR SAL
130003 - LEARNING DIRECTOR SAL 130008 - DIST ADM SAL
130040 - SUPV ADM HRLY 130050 - CERT ADMIN SUB

1900 - Other Certificated Salaries

190001 - RES TEACH/TOSA SAL 190040 - OTH CERT HOURLY
190060 - OTHER CERTIFICTED STIPEND 190090 - CERT OTH SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

153,988 112,199 121,958 20,000 0
0

$408,145

57,494 0 20,590 0

$78,084

$2,287,201

31.7%

162,868 118,370 257,332 19,237 0
0

$557,807

60,661 2,000 18,555 0

$81,216

$2,443,523

32.3%

162,868 118,370 257,332 19,237 0
0

$557,807

60,661 2,000 18,555 0

$81,216

$2,447,620

32.6%

8,880 6,171 135,374 (763)
0 0

$149,662

3,167 2,000 (2,035) 0

$3,132

$160,419

0	5.8	0.0 0	5.5	0.0 0                   111.0	0.0 0                     (3.8)	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	36.7	0.0

0	5.5	0.0 0                      N/A	0.0 0                     (9.9)	0.0 0                      N/A                      N/A

$0	4.0	0.0

$4,097	7.0	0.2

54

Fund: 11 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

210001 - INSTR ASSIST/TUTOR 210040 - INSTRUCTIONAL HOURLY 210050 - INSTR ASSIST SUB 210070 - INSTRUCT ASST OT

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 240070 - CLASS BUSINESS SUPPORT OT 240090 - CLASS BUSINESS SUPPORT OTHER

2900 - Other Classified Salaries

290005 - RESOURCE OFFICER SAL 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

41,375 5,118 2,000 0

$48,493

101,800 0 0

$101,800

258,440 $258,440

1,034,196 11,859 10,000
0 0

$1,056,055

400 0
10,000 880
0 170,000

$181,280

$1,646,068

22.8%

22,645 6,318 4,000 0

$32,963

90,991 0
500

$91,491

272,028 $272,028

1,020,578 13,198 6,516
701 0

$1,040,993

400 0
9,002 880 800
205,876

$216,958

$1,654,433

21.9%

22,644 1,437 4,000 160

$28,240

90,991 0
500

$91,491

272,028 $272,028

965,625 10,698 12,726 701
0

$989,750

400 0
9,002 880 800
205,876

$216,958

$1,598,467

21.3%

(18,731) (3,681) 2,000 160

($20,253)

(10,809) 0
500

($10,309)

13,588 $13,588

(68,571) (1,161) 2,726 701
0

($66,305)

0 0
(999) 0 800
35,876

$35,678

($47,601)

(1)                  (45.3)                       0.0 (4,881)                  (71.9)                  (77.3) 0                   100.0                       0.0
160	N/A	N/A

($4,723)	(41.8)	(14.3)

0	(10.6)	0.0 0                      N/A                      N/A 0                      N/A	0.0

$0	(10.1)	0.0

0                       5.3                       0.0 $0                       5.3                       0.0

(54,953)                     (6.6)                     (5.4) (2,500)                     (9.8)                  (18.9) 6,209                     27.3                     95.3
0                      N/A                       0.0 0                      N/A                      N/A

($51,243)	(6.3)	(4.9)

0	0.0	0.0 0                      N/A                      N/A 0                  (10.0)	0.0 0	0.0	0.0 0                      N/A	0.0 0                     21.1	0.0

$0	19.7	0.0

($55,966)	(2.9)	(3.4)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	422,277	431,061	431,336	9,059	275	2.1	0.1

55

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

3101 - State Teachers' Retirement System, certificated positions

310190 - STRS CERT	2,727

$425,004

3,045

$434,106

3,045	318

$434,380	$9,377

0	11.7	0.0

$275	2.2	0.1

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED                                                                   1,301 310291 - STRS CLASSIFIED                                                                           0

$1,301

7,635                        13,982 20                               40

$7,655	$14,022

12,681 40

$12,721

6,347                   974.7                     83.1 20                      N/A                   100.2

$6,367	977.8	83.2

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED                                                                     0 320190 - PERS CERTIFICATED                                                                     0

$0

3202 - Public Employees' Retirement System, classified positions

19,411 0

$19,411

19,411 18

$19,429

19,411 18

$19,429

0                      N/A                       0.0 18                      N/A                      N/A

$18	N/A	0.1

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

330100 - SOCIAL SECURITY CERT 330101 - MEDICARE CERT
330102 - SUPPLEMENTAL RETIREMENT CERT 330190 - SOCIAL SECURITY CERT
330191 - MEDICARE CERT

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS
330202 - SUPPLEMENTAL RETIREMENT CLASS 330290 - SOCIAL SECURITY CLASS
330291 - MEDICARE CLASS
330292 - SUPPLEMENTAL RETIREMENT CLASS

388,250 568

$388,818

5,671 28,799 218 220 207
0

$35,115

96,447 22,902 3,900 141
33 0

$123,423

380,921 2,158

$383,079

4,730 34,259 1
230 324 95

$39,640

90,904 23,310 3,900 585 341 214

$119,254

361,754 2,158

$363,912

4,730 34,193 1
235 419 295

$39,874

86,912 22,452 3,912 615 438 935

$115,263

(26,496) 1,590

($24,906)

(941) 5,394 (217) 15 212 295

$4,759

(9,536) (450) 12
474 405 935

($8,160)

(19,167)                     (6.8)                     (5.0) 0                   280.2                       0.0

($19,167)	(6.4)	(5.0)

0                  (16.6)                       0.0 (66)                     18.7                     (0.2) 0                  (99.5)                       0.0
5                       6.7                       2.1 95                   102.7                     29.3 200                      N/A                   209.5

$233	13.6	0.6

(3,993)                     (9.9)                     (4.4) (858)                     (2.0)                     (3.7) 12                       0.3                       0.3
30                   336.1                       5.1 98                 1238.7                     28.6 721                      N/A                   336.4

($3,991)	(6.6)	(3.3)

56

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3401 - Health & Welfare Benefits, certificated positions

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

325,375 21,357 4,107 1,557

$352,396

252,952 17,105 3,271 988 6,292

$280,608

321,964 20,519 3,945 1,635

$348,064

255,259 16,818 3,232 1,153 5,620

$282,082

327,706 20,899 4,018 1,655

$354,279

253,127 16,676 3,205 1,145 5,310

$279,464

2,331 (458) (89) 98

$1,883

175 (429) (66) 157 (982)

($1,144)

5,742                       0.7                       1.8 380                     (2.1)                       1.9 73                     (2.2)                       1.9
20	6.3	1.2

$6,215	0.5	1.8

(2,132)                       0.1                     (0.8) (141)                     (2.5)                     (0.8) (27)                     (2.0)                     (0.8) (8)                     15.9                     (0.7) (310)                  (15.6)                     (5.5)

($2,619)	(0.4)	(0.9)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                2,117                          1,217 350190 - SUI CERT                                                                                      25                               31

$2,142	$1,248

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                               4,917                          1,375 350290 - SUI CLASS                                                                                    10                               20

$4,927	$1,394

1,208                           (909) 31                                  6

$1,238	($904)

1,328                       (3,589) 26                               15

$1,354	($3,574)

(9)                  (43.0)                     (0.8) 0                     22.7                       0.0

($9)	(42.2)	(0.7)

(47)                  (73.0)                     (3.4) 6                   147.7                     31.1

($41)	(72.5)	(2.9)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT 360190 - W/C CERT

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS 360290 - W/C CLASS

3701 - OPEB, Allocated, certificated positions

370100 - RETIREE BENEFITS CERT

27,435 171

$27,607

19,398 31

$19,429

78,418

$78,418

28,970 286

$29,257

19,799 284

$20,082

78,040

$78,040

28,755                          1,320 361                             190

$29,117	$1,510

19,238                          (160) 359                             329

$19,597	$168

78,805	387

$78,805	$387

(215)                       4.8                     (0.7) 75                   110.8                     26.2

($140)	5.5	(0.5)

(561)                     (0.8)                     (2.8) 76                 1076.4                     26.7

($485)	0.9	(2.4)

765	0.5	1.0

$765	0.5	1.0

57

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3702 - OPEB, Allocated, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

370200 - RETIREE BENEFIT CLASSIFIED

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL
390105 - PARS CERT GOLDEN HANDSHAKE 390193 - SELF INSUR CERT
390194 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL
390206 - PARS GOLDEN HANDSHAKE 390293 - SELF INSUR CLASS
390294 - AB 1522 ACCRUAL

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

45,800 $45,800

9,119 0 0
58 2

$9,179

6,491 443
0 14 2

$6,950

$1,801,115 25.0%
79.5%

40,480 $40,480

10,184 31
0 105 58

$10,377

6,608 1,043 0
118 147

$7,916

$1,822,084 24.1%
78.3%

38,826 $38,826

10,112 34
0 105 58

$10,308

6,420 1,359 0
128 216

$8,122

$1,807,990 24.1%
78.0%

(6,974) ($6,974)

992 34 0 47 56

$1,129

(71) 916 0 114 214

$1,173

$6,875

(1,654)                  (15.2)                     (4.1) ($1,654)                  (15.2)                    (4.1)

(72)	10.9	(0.7) 3                      N/A                     10.5 0                      N/A                      N/A 0	80.9                       0.0 0                2753.0                       0.0

($69)	12.3	(0.7)

(188)                     (1.1)                     (2.8) 316                   206.9                     30.3 0                      N/A                      N/A
10                   844.6                       8.6 68                 9843.8                     46.4

$207	16.9	2.6

($14,094)	0.4	(0.8)

58

Fund: 11 SubFund: -

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

80,000 0

$80,000

78,050 129,000 10,950 56,500 0
0 10,000

$284,500

212,500 $212,500

$577,000 8.0%

42,750 530

$43,280

5,280 $5,280

6,500 1,000 82,000

$89,500

86,047 0

$86,047

117,833 129,000 11,995 69,184 0
0 10,000

$338,012

217,927 $217,927

$641,985 8.5%

41,139 555

$41,695

4,706 $4,706

6,080 952 82,000

$89,032

95,423 0

$95,423

102,435 112,900 12,104 59,302 0
0 10,000

$296,742

240,927 $240,927

$633,091 8.4%

48,161 555

$48,716

4,706 $4,706

5,000 840 82,000

$87,840

15,423 0

$15,423

24,385 (16,100) 1,154 2,802
0 0 0

$12,242

28,427 $28,427

$56,091

5,411 25

$5,436

(574) ($574)

(1,500) (160)
0

($1,660)

9,376                     19.3                     10.9 0                      N/A                      N/A

$9,376	19.3	10.9

(15,397)                     31.2                  (13.1) (16,100)                  (12.5)                  (12.5) 109                     10.5                       0.9 (9,882)                       5.0                  (14.3) 0                      N/A                      N/A
0                      N/A                      N/A 0                       0.0                       0.0

($41,270)	4.3	(12.2)

23,000                     13.4                     10.6 $23,000                     13.4                     10.6

($8,894)	9.7	(1.4)

7,021                     12.7                     17.1 0                       4.8                       0.0

$7,021	12.6	16.8

0                  (10.9)                       0.0 $0                  (10.9)                       0.0

(1,080)                  (23.1)                  (17.8) (112)                  (16.0)                  (11.8)
0	0.0	0.0

($1,192)	(1.9)	(1.3)

59

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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 560010 - BLDG LEASE/RENTS

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

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575002 - DIRECT COST/CUSD TODAY INTERFN 575005 - DIRECT COST CUSTODIAL INTERFUN 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 575080 - INTER-FUND DIRECT COST FUEL 575081 - DIRECT COST/MET PAC INTERFUND

0 0
5,500 0 1,000 2,700 0 4,500

$13,700

0 $0

0 3,000 (3,000) 0 7,000 0 1,800 0
600 500 0

$9,900

870 0
5,252 0 1,000 2,700 290 4,500

$14,613

0 $0

0 3,000 (3,000) 0 8,478 0 7,795 0
600 500 0

$17,373

1,170 0 5,252 0 1,000 2,700 290 4,500

$14,913

0 $0

0 3,000 (3,000) 60 8,478 0 10,472 0
600 500 0

$20,110

1,170 0 (248) 0
0 0
290 0

$1,213

0 $0

0 0 0 60
1,478 0 8,672 0
0 0 0

$10,210

300	N/A	34.5 0	N/A                      N/A 0                     (4.5)                       0.0 0	N/A                      N/A 0                       0.0                       0.0 0                       0.0                       0.0 0	N/A                       0.0 0                       0.0                       0.0

$300	8.9	2.1

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 60                      N/A                      N/A 0                     21.1                       0.0 0                      N/A                      N/A
2,677	481.8	34.3 0                      N/A                      N/A 0                       0.0                       0.0 0                       0.0                       0.0 0                      N/A                      N/A

$2,737	103.1	15.8

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

151,600 308,404 1,000 18,000 0 16,500 71,885

$567,389

151,600 336,580 1,000 18,000 3,530 17,000 78,648

$606,358

151,600 337,380 1,000 13,000 3,530 22,200 78,648

$607,358

0 28,976 0 (5,000) 3,530 5,700 6,763

$39,969

0                       0.0                       0.0 800                       9.4                       0.2 0                       0.0                       0.0
(5,000)                  (27.8)                  (27.8) 0                      N/A                       0.0 5,200                     34.5                     30.6 0                       9.4                       0.0

$1,000	7.0	0.2

60

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5900 - Communications

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 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

3,025 2,117 46,050

$51,192

$780,241 10.8%

0 $0

0 0

$0

$0 0.0%

119,574 $119,574

$119,574 1.7%

0 $0

$0

0.0%

6,217 3,197 96,050

$105,464

$879,240 11.6%

0 $0

0 0

$0

$0 0.0%

119,574 $119,574

$119,574 1.6%

0 $0

$0

0.0%

6,217 3,149 97,147

$106,513

$890,156 11.9%

0 $0

0 0

$0

$0 0.0%

123,507 $123,507

$123,507 1.6%

0 $0

$0

0.0%

3,192 1,032 51,097

$55,321

$109,915

0 $0

0 0

$0

$0

3,933 $3,933

$3,933

0 $0

$0

0                   105.5                       0.0 (48)                     48.8                     (1.5) 1,097                   111.0                       1.1

$1,049	108.1	1.0

$10,915	14.1	1.2

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

3,933                       3.3                       3.3 $3,933                       3.3                       3.3

$3,933	3.3	3.3

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

$0	N/A	N/A

61

Summary of Revisions

2023-2024 Child Development Fund Budget

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

Change from 2nd Interim to 3rd Quarter

2023-24                            2023-24 Adopted Budget            3rd Qtr. Budget

$	2,934

Increase/(Decrease)

$ 26,671,466	$ 25,548,247	$ (1,123,219) I. 2023-24 Child Development Revenues

A. Federal Revenues

Federal Revenues remain unchanged from Second Interim to Third Quarter.

Change from 2nd Interim to 3rd Quarter	$ -0-

2023-24	2023-24

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ -0-	$ -0-	$ -0-

C. Local Revenues

Local Revenues changed from $4,636,842 at Second Interim to $5,187,524 at Third Quarter, an increase of $550,682. The increase is the net result of interest not previously budgeted and the Expanded Learning Club (ELC) issuing refunds due to additional students qualifying for the no fee program supported by ELO-P. As more sites and students qualify for the no fee program, the ELC will receive less in local revenues.

B. State Revenues

State Revenues changed from $25,545,313 at Second Interim to $25,548,247 at Third Quarter, an increase of $2,934. The increase was to align the revenue budget with the most up to date apportionment letter from the State for the Expanded Learning Opportunities Program (ELO-P).

Item Interest
Refunds (ELC)

Change from 2nd Interim to 3rd Quarter

2023-24                            2023-24 Adopted Budget             3rd Qtr. Budget

$ 4,685,000	$ 5,187,524

Budget Adjustment $ 552,848
       (2,166) $ 550,682

Increase/(Decrease)

$ 502,524

62

D. Total Child Development Fund Revenues

Total Child Development Fund Revenues changed from $30,182,155 at Second Interim to $30,735,771 at Third Quarter, an increase of $553,616.

Change from 2nd Interim to 3rd Quarter	$ 553,616

2023-24	2023-24

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 31,356,466	$ 30,735,771	$ (620,695)

II. 2023-24 Child Development Expenditures

A. Certificated Personnel Salaries

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $8,692,247 at Second Interim to $8,174,618 at Third Quarter, a decrease of $517,628. The decrease is due to the declining need for instructional	support	for	ELC.	The implementation        of        transitioning        Aides, Instructors, and Instructor Lead 1’s and 2’s, from the Child Development Salary Schedule to the	Classified    Non-Operations    Unit    Salary Schedule has resulted in higher retention rates. As a result, ELC is experiencing a lesser need for entry level instructional support positions. This is shown by a decreased need for hourly and substitutes.	CSPP recognized a small increase in instructional support.

Certificated Personnel Salaries changed from $3,411,418 at Second Interim to $3,398,827 at Third Quarter, a decrease of $12,591.	The decrease is due to minor adjustments to teacher salaries in the California State Preschool Program (CSPP).

Item CSPP
Entry Level Instructional Support Change from 2nd Interim to 3rd Quarter

2023-24                            2023-24 Adopted Budget            3rd Qtr. Budget

Budget Adjustment $	12,218
     (529,846) $ (517,628)

Increase/(Decrease)

Item
Other (CSPP) Teacher (CSPP)
Change from 2nd Interim to 3rd Quarter

$ 7,430,069	$ 8,174,618	$ 744,549

Budget Adjustment $       1,350
      (13,941) $ (12,591)

2023-24 Adopted Budget

$ 2,759,450

2023-24 3rd Qtr. Budget

$ 3,398,827

Increase/(Decrease)

$ 639,378

63

C.	Employee Benefits

Employee Benefits changed from $4,123,510 at Second Interim to $3,948,358 at Third Quarter, a decrease of $175,152.	The decrease is primarily due to the previously mentioned salary adjustments.

program.	Finally,	one-time	budget	for stabilization funds for CSPP were decreased. The funds are now part of the restricted ending fund balance and will be available for one-time expenditures next year.

Item Other
Entry Level Instructional Support Change from 2nd Interim to 3rd Quarter

2023-24                            2023-24 Adopted Budget            3rd Qtr. Budget

$ 3,547,703	$ 3,948,358

Budget Adjustment $          4,722
     (179,874) $ (175,152)

Increase/(Decrease)

$     400,656

Item                                                                                 Budget Adjustment Materials & Supplies (ELC)                                      $     380,240 Non-Cap. Equip./Furniture Refresh (ELC)              289,643 Non-Cap. Equip./Furniture Refresh (CSPP)              34,171 Other (ELC)                                                                              (3,469) Materials & Supplies (CSPP)                                          (24,423) Materials & Supplies (Stabilization Funds)           (111,702)
Change from 2nd Interim to 3rd Quarter	$     564,460

2023-24	2023-24
Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 2,720,903	$ 3,152,403	$     431,500

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from	$2,587,944	at	Second	Interim	to $3,152,403 at Third Quarter, an increase of $564,460. The increase is primarily due to the reclassification of available budget from salaries and benefits into supplies for future ELC Summer Program expenditures. Both ELC and CSPP         increased         their	non-capitalized equipment. CSPP installed play panels at Clovis Elementary and purchased laptops for all sites to enhance the enrichment learning process for students and teacher use to track attendance for the program. Additionally, multiple sites received a furniture refresh for the ELC

64

E. Contracted Services and Other Operating Expenditures

Contracted	Services	and	Other	Operating Expenditures changed from $1,373,742 at Second Interim to $1,392,952 at Third Quarter, an increase of $19,210.       The increase is primarily     due	to     ELC     facility	upgrades. Mountain View modified the ELC walkway with a	gate       installation,       Temperance-Kutner replaced an awning and Copper Hills replaced blinds. Fuel and transportation projections for ELC increased for the Summer Program. CSPP recognized a decreased need for contracted services and other operating expenditures and

reclassified those funds to non-capitalized equipment.

G. Other Outgo Expenditures

Other Outgo Expenditures remain unchanged from Second Interim to Third Quarter.

Item
Noncapitalized Improvements (ELC) Transportation/Fuel
Other
CSPP Reclassification of Funds Change from 2nd Interim to 3rd Quarter

Budget Adjustment $      16,076
15,000 9,648
	(21,514)
 $	19,210

Change from 2nd Interim to 3rd Quarter

2023-24                             2023-24 Adopted Budget              3rd Qtr. Budget

$	0

Increase/(Decrease)

2023-24 Adopted Budget

$ 1,245,123

2023-24 3rd Qtr. Budget

$ 1,392,952

Increase/(Decrease)	$ 783,200	$ 814,560	$ 31,360

$ 147,829

F. Capital Outlay

Capital Outlay expenditures changed from $4,046,165 at Second Interim to $4,056,165 at Third Quarter, an increase of $10,000.	The increase is due to planned concrete removal.

H. Total Child Development Fund Expenditures

Total	Child	Development	Fund	Expenditures changed from $25,049,586, at Second Interim to $24,937,884 at Third Quarter, a decrease of $111,702.

Change from 2nd Interim to 3rd Quarter	$ (111,702) Change from 2nd Interim to 3rd Quarter	$	10,000

2023-24 Adopted Budget

$ 300,000

2023-24 3rd Qtr. Budget

$ 4,056,165

Increase/(Decrease)

$ 3,756,165

2023-24 Adopted Budget

$ 18,786,448

2023-24 3rd Qtr. Budget

$ 24,937,884

Increase/(Decrease)

$ 6,151,436

65

III. Fund Balance
Beginning Fund Balance, Audited 7/1/23	$     17,615,759

Total revenues are $30,735,771 and total expenditures are $24,937,884 at Third Quarter. This results in a surplus of $5,797,887 and an ongoing surplus of $5,392,807. The Expanded Learning Club (ELC) is still being developed, which will result in increased expenditures in the future and will impact the currently projected operating surplus. This will also have a dramatic impact on the fee-based part of the program revenues for the ELC. However, the State continues to face economic challenges. The legislature has made it known that the ELO-P revenue, which funds the ELC, may be impacted to avoid cuts to school district Local Control Funding Formula revenues for the 2024-25 fiscal year which would also impact the projected surplus. The projected fund balance for the 2023-24 fiscal year is:

2023-24 Revenues              $30,735,771 2023-24 Expenditures      $24,937,884

Surplus/(Deficit) (1)	$	5,797,887

Ending Fund Balance, Projected, 6/30/24	$	23,413,646

Components of Fund Balance Restricted:
ELO-P	$     15,878,049 One-Time CSPP Prop 98 Funds                                     1,326,904 Pre-School Reserve                                                                 142,884 One-Time License Stabilization Funds                          111,702

Assigned:

Private Pay Preschool                                                           246,325 Subtotal of Components                                             $     17,705,864

General Reserve, Projected, 6/30/24	$	5,707,782

General Reserve as % of Expenditures	22.89%

One-Time Items in 2023-24:
Portables & Cap. Outlay Exp.	4,056,165 Prior Year Campus Catering                                            427,603 ARPA Rate Supp. Exp.                                                        246,910 ARPA Expenditures                                                             154,831 Stabilization Exp.                                                                   10,291 Furniture Refresh/Non-Cap Equip./ Improv.          366,191 CSPP Prop 98 Funds                                                     (1,326,904) Excess ELC Revenues                                                 (4,340,167)
Total One-Time (2)	$	(405,080)

Ongoing Operating Surplus/(Deficit) (1+2)	$	5,392,807

66

Fund: 12 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

12 - CHILD DEVELOPMENT FUND	$31,356,466	$30,182,155	$30,735,771	($620,695)	$553,616	(2.0)	1.8
	
8100 - 8299 Federal Revenue

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

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

0 $0

$0 0.0%

0 26,671,466 0

$26,671,466

$26,671,466

85.1%

0 $0

$0 0.0%

0 25,545,313 0

$25,545,313

$25,545,313

84.6%

0 $0

$0 0.0%

0 25,548,247 0

$25,548,247

$25,548,247

83.1%

0 $0

$0

0 (1,123,219) 0

($1,123,219)

($1,123,219)

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

$0	N/A	N/A

0                      N/A                      N/A 2,934                     (4.2)                       0.0 0                      N/A                      N/A

$2,934	(4.2)	0.0

$2,934	(4.2)	0.0

67

Fund: 12 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

866000 - LOC INTEREST INCOME/TREAS                                                  0 $0

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

866200 - NET INC(DEC) FAIR VALUE INVEST                                            0 $0

8673 - Child Development Parent Fees

0                     552,848 $0                   $552,848

0	0

$0	$0

552,848 $552,848

0

$0

552,848                      N/A                      N/A $552,848                     N/A                     N/A

0	N/A	N/A

$0	N/A	N/A

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

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

8900 - 8929 Interfund Transfers In

Percent of Total

185,000 $185,000

4,500,000 $4,500,000

0 0

$0

$4,685,000 14.9%

0 $0

0 $0

$0

0.0%

136,842 $136,842

4,500,000 $4,500,000

0 0

$0

$4,636,842 15.4%

0 $0

0 $0

$0

0.0%

134,676 $134,676

4,500,000 $4,500,000

0 0

$0

$5,187,524 16.9%

0 $0

0 $0

$0

0.0%

(50,324) ($50,324)

0 $0

0 0

$0

$502,524

0 $0

0 $0

$0

(2,166)                  (27.2)                     (1.6) ($2,166)                  (27.2)                    (1.6)

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

$550,682	10.7	11.9

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

68

Fund: 12 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

897901 - CH DEV LOANS

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

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

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

8980 - 8999 Contributions

Percent of Total

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

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

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

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

$0	N/A	N/A

69

Fund: 12 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

12 - CHILD DEVELOPMENT FUND	$18,786,448	$25,049,586	$24,937,884	$6,151,436	($111,702)	32.7	(0.4)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL 110015 - TEACHER ASSIST
110040 - TEACH SAL SUMMER/HOURLY 110050 - TEACH SAL SUB
110060 - TEACH SAL STIPEND

1200 - Certificated Pupil Support Salaries

120003 - PSYCH/MENTAL HEALTH SP SAL 120004 - NURSE SAL
120040 - PUPIL SUPPORT HRLY 120050 - PUPIL SUPPORT SUB

1,166,517 621,604 183,500 101,500 17,500

$2,090,621

104,237 78,183 0
0

$182,420

1,213,352 693,868 182,500 182,600 23,829

$2,296,148

125,091 100,158 14,681 0

$239,930

1,202,750 688,530 182,500 183,100 25,329

$2,282,208

125,091 100,158 14,681 0

$239,930

36,233 66,926 (1,000) 81,600 7,829

$191,587

20,854 21,975 14,681 0

$57,510

(10,602) (5,339) 0
500 1,500

($13,941)

0 0 0 0

$0

3.1	(0.9) 10.8	(0.8) (0.5)                       0.0 80.4                       0.3 44.7                       6.3

9.2	(0.6)

20.0                       0.0 28.1                       0.0 N/A                       0.0 N/A                      N/A

31.5	0.0

1300 - Certificated Supervisors' and Administrators' Salaries

130002 - COORDINATOR SAL 130008 - DIST ADM SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

244,510 241,899

$486,409

$2,759,450

14.7%

229,873 645,467

$875,340

$3,411,418

13.6%

229,873 646,817

$876,690

$3,398,827

13.6%

(14,637) 404,918

$390,281

$639,378

0                     (6.0)                       0.0 1,350                   167.4                       0.2

$1,350	80.2	0.2

($12,591)	23.2	(0.4)

70

Fund: 12 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

210001 - INSTR ASSIST/TUTOR 210040 - INSTRUCTIONAL HOURLY 210050 - INSTR ASSIST SUB
210060 - CLASS INSTRUCTIONAL STIPEND 210070 - INSTRUCT ASST OT

2200 - Classified Support Salaries

220040 - CLASS SUPPORT HOURLY 220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA 230050 - CLASS SUPV/ADMIN SUB

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

290020 - CHILD DEV OTH CLASS SAL 290040 - OTH CL HOURLY
290050 - OTHER CLASS SUB 290060 - CLASSIFIED STIPEND 290090 - OTHER CLASSIFIED SAL

2000 - 2999 Classified Personnel Salaries

Percent of Total

5,126,950 292,000 236,000
0 0

$5,654,950

0 0 0

$0

1,213,188 0

$1,213,188

552,932 4,000 4,500
0 0

$561,432

0 0 0
500 0

$500

$7,430,069

39.6%

666,146 61,100 55,200 0
0

$782,446

12,000 0 0

$12,000

912,050 0

$912,050

656,918 4,000 4,500 8,221
0

$673,640

4,971,924 789,723 250,000 464 300,000

$6,312,112

$8,692,247

34.7%

679,956 61,100 55,200 0
0

$796,256

12,000 0 0

$12,000

913,020 0

$913,020

656,918 4,000 4,500 8,221
0

$673,640

4,899,183 330,056 250,000 464 300,000

$5,779,703

$8,174,618

32.8%

(4,446,994) (230,900) (180,800)
0 0

($4,858,694)

12,000 0 0

$12,000

(300,168) 0

($300,168)

103,987 0 0
8,221 0

$112,208

4,899,183 330,056 250,000 (36) 300,000

$5,779,203

$744,549

13,810 0 0 0 0

$13,810

0 0 0

$0

970 0

$970

0 0 0 0 0

$0

(72,741) (459,667) 0
0 0

($532,409)

($517,628)

(86.7)                       2.1 (79.1)                       0.0 (76.6)                       0.0 N/A                      N/A N/A                      N/A

(85.9)	1.8

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

N/A	0.0

(24.7)                       0.1 N/A                      N/A

(24.7)	0.1

18.8                       0.0 0.0                       0.0 0.0                       0.0 N/A                       0.0 N/A                      N/A

20.0	0.0

N/A                     (1.5) N/A                  (58.2) N/A                       0.0 (7.2)                       0.0 N/A                       0.0

1155840.6	(8.4)

10.0	(6.0)

71

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

376,402 19,387

$395,789

475,087 37,681

$512,767

474,747 37,776

$512,523

98,345 18,390

$116,734

(340)                     26.1                     (0.1) 96                     94.9                       0.3

($244)	29.5	0.0

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

104,103 0

$104,103

58,904 46

$58,950

60,833 50

$60,883

(43,270) 50

($43,220)

1,929                  (41.6)                       3.3 4                      N/A                       9.4

$1,933	(41.5)	3.3

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

82,857 0

$82,857

99,588 0

$99,588

101,143 0

$101,143

18,286 0

$18,286

1,555                     22.1                       1.6 0                      N/A                      N/A

$1,555	22.1	1.6

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

330100 - SOCIAL SECURITY CERT 330101 - MEDICARE CERT
330102 - SUPPLEMENTAL RETIREMENT CERT 330190 - SOCIAL SECURITY CERT
330191 - MEDICARE CERT

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS
330202 - SUPPLEMENTAL RETIREMENT CLASS 330290 - SOCIAL SECURITY CLASS
330291 - MEDICARE CLASS
330292 - SUPPLEMENTAL RETIREMENT CLASS

1,335,760 143,138

$1,478,899

19,255 38,540 14,126 0 1,472 0

$73,393

310,409 99,957 50,322 33,263 7,779
0

$501,730

1,432,335 312,898

$1,745,233

23,143 46,605 13,256 0 2,861 0

$85,865

332,851 108,859 68,645 72,712 17,179 440

$600,686

1,422,987 190,253

$1,613,240

23,504 46,415 12,614 0 2,868 0

$85,401

330,679 108,018 67,407 44,212 10,514 440

$561,269

87,227 47,115

$134,341

4,249 7,875 (1,513) 0 1,396 0

$12,008

20,270 8,062 17,084 10,949 2,734 440

$59,539

(9,348)                       6.5                     (0.7) (122,645)                     32.9                  (39.2)

($131,993)	9.1	(7.6)

361                     22.1                       1.6 (190)                     20.4                     (0.4) (643)                  (10.7)                     (4.8) 0                      N/A                      N/A
7                     94.9                       0.3 0                      N/A                      N/A

($464)	16.4	(0.5)

(2,172)                       6.5                     (0.7) (840)                       8.1                     (0.8) (1,238)                     33.9                     (1.8) (28,501)                     32.9                  (39.2) (6,665)                     35.1                  (38.8) 0                      N/A                       0.0

($39,417)	11.9	(6.6)

72

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3401 - Health & Welfare Benefits, certificated positions

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

187,997 17,980 3,455 984

$210,416

385,740 34,763 6,681 2,326 3,017

$432,527

261,119 22,824 4,386 1,479

$289,808

371,476 32,897 6,322 2,003 3,536

$416,234

263,086 22,954 4,411 1,486

$291,938

371,476 32,897 6,322 2,003 3,536

$416,234

75,090 4,974 956 502

$81,522

(14,264) (1,866) (359) (323) 519

($16,293)

1,967                     39.9                       0.8 130                     27.7                       0.6 25                     27.7                       0.6
8	51.0	0.5

$2,130	38.7	0.7

0	(3.7)	0.0 0	(5.4)	0.0 0	(5.4)	0.0 0                  (13.9)	0.0 0                     17.2	0.0

$0	(3.8)	0.0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                1,329                          1,607                          1,601 350190 - SUI CERT                                                                                      51                               99                               99

$1,380	$1,706	$1,699

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                               3,447                          3,754                          3,725 350290 - SUI CLASS                                                                                  268                             592                             363

$3,715	$4,346	$4,087

272                               (7) 48                                  0

$320	($6)

278                             (29) 94                          (230)

$372	($259)

20.4                     (0.4) 94.9                       0.3

23.2	(0.4)

8.1                     (0.8) 35.2                  (38.8)

10.0	(6.0)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT 360190 - W/C CERT

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS 360290 - W/C CLASS

3701 - OPEB, Allocated, certificated positions

370100 - RETIREE BENEFITS CERT

31,895 1,218

$33,113

82,723 6,438

$89,161

37,316

$37,316

38,570 2,367

$40,937

90,090 14,173

$104,263

54,922

$54,922

38,413 2,373

$40,786

89,395 8,701

$98,096

54,942

$54,942

6,517 1,155

$7,673

6,672 2,263

$8,935

17,625

$17,625

(157) 6

($151)

(696) (5,472)

($6,168)

19

$19

20.4                     (0.4) 94.9                       0.3

23.2	(0.4)

8.1                     (0.8) 35.1                  (38.6)

10.0	(5.9)

47.2	0.0

47.2	0.0

73

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3702 - OPEB, Allocated, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

370200 - RETIREE BENEFIT CLASSIFIED

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL
390105 - PARS CERT GOLDEN HANDSHAKE 390193 - SELF INSUR CERT
390194 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL
390206 - PARS GOLDEN HANDSHAKE 390293 - SELF INSUR CLASS
390294 - AB 1522 ACCRUAL

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

62,546 $62,546

10,632 0 0
406 0

$11,038

27,574 0 0
2,146 0

$29,720

$3,547,703 18.9%
73.1%

59,790 $59,790

12,857 0 0
789 0

$13,646

30,030 0 0
4,739 0

$34,769

$4,123,510 16.5%
64.8%

59,824 $59,824

12,804 0 0
791 0

$13,595

29,798 0 0
2,900 0

$32,698

$3,948,358 15.8%
62.2%

(2,722) ($2,722)

2,172 0 0
385 0

$2,558

2,224 0 0
754 0

$2,978

$400,656

34 $34

(52) 0 0 2 0

($50)

(232) 0 0
(1,839) 0

($2,071)

($175,152)

(4.4)                       0.1 (4.4)                       0.1

20.4                     (0.4) N/A                      N/A N/A                      N/A 94.9                       0.3 N/A                      N/A

23.2	(0.4)

8.1                     (0.8) N/A                      N/A N/A                      N/A 35.1                  (38.8) N/A                      N/A

10.0	(6.0)

11.3	(4.2)

74

Fund: 12 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430002 - HOLDING INSTR SUPP 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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

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

1,702,872 0 0
30,000 0 457,032

$2,189,903

531,000 $531,000

$2,720,903 14.5%

0 $0

56,500 8,163

$64,663

3,000 $3,000

0

$0

1,339,120 111,702
0 679,931 0 202,165

$2,332,917

255,026 $255,026

$2,587,944 10.3%

37,000 $37,000

37,517 8,163

$45,680

2,000 $2,000

0

$0

1,647,071 0 0
677,072 0 249,419

$2,573,562

578,841 $578,841

$3,152,403 12.6%

37,000 $37,000

33,643 8,163

$41,805

2,000 $2,000

0

$0

(55,801) 0 0
647,072 0 (207,612)

$383,659

47,841 $47,841

$431,500

37,000 $37,000

(22,857) 0

($22,857)

(1,000) ($1,000)

0

$0

307,951 (111,702) 0
(2,859) 0 47,254

$240,645

323,814 $323,814

$564,460

0 $0

(3,874) 0

($3,874)

0 $0

0

$0

(3.3)                     23.0 N/A                (100.0) N/A                      N/A 2156.9                     (0.4) N/A                      N/A (45.4)                     23.4

17.5	10.3

9.0                   127.0 9.0                   127.0

15.9	21.8

N/A                       0.0 N/A                       0.0

(40.5)                  (10.3) 0.0                       0.0

(35.3)	(8.5)

(33.3)                       0.0 (33.3)                       0.0

N/A	N/A

N/A	N/A

75

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs 571070 - DIRECT COST/TEACH CTR

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575002 - DIRECT COST/CUSD TODAY INTERFN 575003 - DIRECT COST/UTILITY INTERFUND 575005 - DIRECT COST CUSTODIAL INTERFUN 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 575090 - DC TRANSFER INTERFUND CD

530,000 0 0
54,700 9,000

$593,700

0 $0

0 10,000 195,000 89,000 16,500 3,000
0 11,700 5,500 3,500 0 19,000 5,000 0

$358,200

159,167 0 0
43,222 11,000

$213,389

0 $0

0 10,000 195,000 89,000 16,500 20,007 427,603 11,600 5,537 3,500
0 18,250 5,000 0

$801,998

169,620 0 0
41,528 11,000

$222,148

0 $0

0 10,000 195,000 89,000 14,000 29,407 427,603 13,250 5,537 3,500
0 15,251 10,000 0

$812,548

(360,380) 0 0
(13,172) 2,000

($371,552)

0 $0

0 0 0 0
(2,500) 26,407 427,603 1,550 37
0 0
(3,749) 5,000 0

$454,348

10,453	(68.0)	6.6 0                      N/A                      N/A 0                      N/A                      N/A
(1,694)                  (24.1)                     (3.9) 0                     22.2                       0.0

$8,759	(62.6)	4.1

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
(2,500)                  (15.2)                  (15.2) 9,400                   880.2                     47.0 0                      N/A                       0.0 1,650                     13.2                     14.2 0                       0.7                       0.0
0                       0.0                       0.0 0                      N/A                      N/A
(2,999)                  (19.7)                  (16.4) 5,000                   100.0                   100.0 0                      N/A                      N/A

$10,551	126.8	1.3

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

0 135,750 0
0 4,000 500 31,000 0

$171,250

0 144,136 500
0 9,100 77,230 1,400 0

$232,366

0 144,295 500
0 8,735 81,210 1,400 0

$236,140

0 8,545 500
0 4,735 80,710
(29,600) 0

$64,890

0                      N/A                      N/A 159                       6.3                       0.1 0                      N/A                       0.0
0                      N/A                      N/A (365)                   118.4                     (4.0) 3,980              16142.0                       5.2 0                  (95.5)                       0.0
0	N/A	N/A

$3,774	37.9	1.6

76

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5900 - Communications

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

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

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

8,910 17,200 28,200

$54,310

$1,245,123 6.6%

200,000 $200,000

100,000 $100,000

0 $0

$300,000 1.6%

741,200 $741,200

42,000 $42,000

$783,200

4.2%

8,910 17,200 15,200

$41,310

$1,373,742 5.5%

46,165 $46,165

4,000,000 $4,000,000

0 $0

$4,046,165 16.2%

814,560 $814,560

0 $0

$814,560

3.3%

8,910 17,200 15,200

$41,310

$1,392,952 5.6%

56,165 $56,165

4,000,000 $4,000,000

0 $0

$4,056,165 16.3%

814,560 $814,560

0 $0

$814,560

3.3%

0 0
(13,000)

($13,000)

$147,829

(143,835) ($143,835)

3,900,000 $3,900,000

0 $0

$3,756,165

73,360 $73,360

(42,000) ($42,000)

$31,360

0 0 0

$0

$19,210

10,000 $10,000

0 $0

0 $0

$10,000

0 $0

0 $0

$0

0.0                       0.0 0.0                       0.0 (46.1)                       0.0

(23.9)	0.0

11.9	1.4

(71.9)                     21.7 (71.9)                     21.7

3900.0                       0.0 3900.0                       0.0

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

1252.1	0.2

9.9                       0.0 9.9                       0.0

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

4.0	0.0

77

Fund: 12 SubFund: -

7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

761900 - TRANSFER TO GENERAL FUND 761906 - TRANSFER TO SFP
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%	0.0%	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

78

Summary of Revisions

2023-2024 Cafeteria Fund Budget

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

I. 2023-24 Cafeteria Fund Revenues

A. Federal Revenues

Federal	Revenues	changed	from $14,083,554       at	Second	Interim       to $14,284,547 as of Third Quarter, an increase of $200,993. The increase is due to receiving additional Donated Food Commodities, which was offset by lower than projected revenues from the National School Lunch Program. Although meals are lower than previously projected, the total meals served year to date is trending 8% higher than the previous year. The decreased meal projection will also impact State revenues.

Item	Budget Adjustment Donated Food Commodities                                     $	685,169 Student Meals                                                                       (484,176)
Change from 2nd Interim to 3rd Quarter	$	200,993

2023-24	2023-24
Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

B. State Revenues

State Revenues changed from $15,750,439 at Second Interim to $15,022,252 as of Third Quarter, a decrease of $728,187.

Change from 2nd Interim to 3rd Quarter	$ (728,187)

2023-24	2023-24

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 12,450,029	$ 15,022,252	$ 2,572,223

C. Local Revenues

Local Revenues changed from $1,175,813 at Second Interim to $1,103,070 at Third Quarter, a decrease of $72,743. The decrease is due to a combination of the following: a larger than projected number of refunds being issued for positive balances on student meal accounts related to the implementation of the Universal Meals Program, lower than projected revenues from student and adult ala carte sales as well as special event sales. This was slightly offset by an increase in projected interest.

$ 11,712,021	$ 14,284,547	$ 2,572,526

79

Item	Budget Adjustment Interest                                                                                 $     64,920 Other                                                                                             (1,817)
Refunds                                                                                      (27,325) Special Events                                                                       (33,072) Ala Carte Sales                                                                        (75,449)

Change from 2nd Interim to 3rd Quarter	$ (72,743)

2023-24	2023-24

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 220,047	$ 1,103,070	$ 883,023

D. Total Cafeteria Fund Revenues

II. 2023-24 Cafeteria Fund Expenditures

A. Classified Personnel Salaries

Classified Personnel Salaries changed from $7,247,144 at Second Interim to $6,455,456 at Third Quarter, a decrease of $791,688.	The decrease is due to a number of Food Service and Classified Management positions being vacant throughout the year. The vacancy rate is lower than it’s been for several years thanks to the recruitment	efforts	by	the	department’s management team. This was slightly offset by an increase in substitute and hourly costs.

Total Cafeteria Fund Revenues changed from $31,009,806 at Second Interim to $30,409,869 at Third Quarter, a decrease of $599,937.

Change from 2nd Interim to 3rd Quarter	$     (599,937)

Item

Classified Support Hourly Classified Substitutes Other
Classified Management Vacancies Food Service Salaries Vacancies
Change from 2nd Interim to 3rd Quarter

Budget Adjustment $	29,986
23,308 99
(54,665)

	(790,416)

$ (791,688)

2023-24 Adopted Budget

$ 24,382,097

2023-24 3rd Qtr. Budget

$ 30,409,869

Increase/(Decrease)

$ 6,027,772

2023-24 Adopted Budget

$ 7,206,040

2023-24 3rd Qtr. Budget

$ 6,455,456

Increase/(Decrease)

$ (750,584)

80

B. Employee Benefits

Employee Benefits changed from $4,035,751 at Second Interim to $3,728,736 at Third Quarter, a decrease of $307,015. The decrease is directly related to the decreases to salaries previously mentioned.

Item Food
Donated Food Commodities

Non-Classroom & Food Service Supplies Noncapitalized Equipment
Change from 2nd Interim to 3rd Quarter

2023-24                            2023-24 Adopted Budget            3rd Qtr. Budget

Budget Adjustment $     292,986
71,330 (70,241)
     (393,544) $      (99,469)

Increase/(Decrease)

Change from 2nd Interim to 3rd Quarter	$ (307,015)	$ 8,536,257	$ 10,729,339	$ 2,193,082

2023-24 Adopted Budget

$ 4,040,343

2023-24 3rd Qtr. Budget

$ 3,728,736

Increase/(Decrease)

$ (311,607)

D. Contracted Services and Other Operating Expenditures

C. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from	$10,828,808	at	Second	Interim	to $10,729,339 at Third Quarter, a decrease of $99,469.	The change is due to certain non-capitalized       equipment       purchases	being temporarily on hold in order to obtain a proper bid that encompasses all of the items needed, as well as a slight decrease in supplies. This was offset by an increase in food costs and donated food commodities.

Contracted Services and Other Operating Expenditures	changed	from	a	negative $188,811 at Second Interim to a negative $222,471 at Third Quarter, a decrease of $33,660. The change is due to a decreased need for equipment repairs along with a decrease in consulting services. This was slightly offset by an increase in direct costs, which include CUSD Today advertising, fuel, and graphic arts work orders. This budget is a credit (negative) balance due	to	a     contribution     from     the	Child Development Fund to the Campus Catering Fund to reimburse Campus Catering for the cost of Expanded Learning Club meals from 2022-23.

81

Item

Direct Costs Other
Consulting Services Repair Equipment
Change from 2nd Interim to 3rd Quarter

2023-24                           2023-24 Adopted Budget            3rd Qtr. Budget

Budget Adjustment $	4,872
(6,208) (9,063)
	(23,261)

$ (33,660)

Increase/(Decrease)

F. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $900,659 at Second Interim to $835,584 at Third Quarter, a decrease of $65,075. This was due to changes in expenditures applicable to indirect cost charges.

$ 568,038	$ (222,471)	$ (790,509)	Change from 2nd Interim to 3rd Quarter	$ (65,075)

2023-24

Adopted Budget E. Capital Outlay Expenditures	$ 528,581

2023-24 3rd Qtr. Budget

$ 835,584

Increase/(Decrease)

$ 307,003

Capital Outlay Expenditures changed from $594,345 at Second Interim to $907,639 at Third Quarter, an increase of $313,293. The change is primarily due to the purchase of replacement	combination	ovens	in	several kitchens. In addition, a new refrigerated truck was	also	purchased	to     assist     with	food deliveries.

G. Total Cafeteria Fund Expenditures

Total Cafeteria Fund Expenditures changed from	$23,417,896	at	Second	Interim	to $22,434,282 at Third Quarter, a decrease of $983,614.

Item Equipment Other
Change from 2nd Interim to 3rd Quarter

Budget Adjustment $ 322,347
       (9,054) $ 313,293

Change from 2nd Interim to 3rd Quarter

2023-24                            2023-24 Adopted Budget             3rd Qtr. Budget

$     (983,614)

Increase/(Decrease)

2023-24 Adopted Budget

$ 51,926

2023-24 3rd Qtr. Budget

$ 907,639

$ 20,931,185	$ 22,434,282	$ 1,503,097

Increase/(Decrease)

$ 855,713

82

III. Cafeteria Fund Balance

Total revenues are $30,409,869 and total expenditures are $22,434,282 at Third Quarter, resulting in a surplus of $7,975,587. The ongoing operating surplus is projected to be $6,789,731. The District continues to negotiate with CSEA. Any salary schedule adjustments agreed upon will impact the ongoing surplus. Additionally, the District will be opening a new elementary school in 2024-25 as well as a new educational center beginning in 2025-26, which will require additional positions and equipment. The ongoing operational costs of the new schools will have an impact on the projected ongoing surplus.	Finally, the District is currently in the process of implementing an equipment refresh of aged kitchen equipment. The projected cost of the replacement plan is noted in the assigned section of the ending fund balance. The projected fund balance for the 2023-24 fiscal year is as follows:

Beginning Fund Balance Audited 7/1/23

2023-24 Revenues                  30,409,869 2023-24 Expenditures          22,434,282

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/24, Projected

Restricted Assigned:

New Building Lease Equipment Refresh New School Equipment

Vehicles

Total Restricted Assigned

Restricted Unassigned

General Reserve Percentage

One-Time Items: Capital Outlay Vacancies - Salaries
Prior Year ELOP Expense Vacancies - Benefits Student Account Refunds
Total Net One-Time (2)

$ 18,454,159

	7,975,587

$ 26,429,746

$     5,512,400 1,678,949 1,071,601

         312,043 $     8,574,993

$ 17,854,753

79.6%

$	 456,397 (845,081) (427,603) (307,015)
          (62,824) $ (1,186,126)

Ongoing Surplus/(Deficit) (1 + 2)	$ 6,789,731

83

Fund: 13 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

13 - CAFETERIA FUND	$24,382,097	$31,009,806	$30,409,869	$6,027,772	($599,937)	24.7	(1.9)
	
8100 - 8299 Federal Revenue

8220 - Child Nutrition Programs 822000 - FED CHILD NUTRITION

8221 - Donated Food Commodities

822100 - FED DONATED FOOD COMMODITIES

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

10,612,021 $10,612,021

1,100,000 $1,100,000

0 $0

$11,712,021 48.0%

12,450,029 $12,450,029

$12,450,029

51.1%

12,983,554 $12,983,554

1,100,000 $1,100,000

0 $0

$14,083,554 45.4%

15,750,439 $15,750,439

$15,750,439

50.8%

12,499,378 $12,499,378

1,785,169 $1,785,169

0 $0

$14,284,547 47.0%

15,022,252 $15,022,252

$15,022,252

49.4%

1,887,357 $1,887,357

685,169 $685,169

0 $0

$2,572,526

2,572,223 $2,572,223

$2,572,223

(484,176) ($484,176)

685,169 $685,169

0 $0

$200,993

(728,187) ($728,187)

($728,187)

17.8                     (3.7) 17.8                    (3.7)

62.3                     62.3 62.3                     62.3

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

22.0	1.4

20.7                     (4.6) 20.7                    (4.6)

20.7	(4.6)

84

Fund: 13 SubFund: -

8600 - 8799 Other Local Revenue

8634 - Food Service Sales

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

0 0 0
96,936 12,845 56,515 29,484 (66,632)

$129,148

90,899

$90,899

0 0 0
293,427 31,931 761,428 18,143 (45,499)

$1,059,430

116,383

$116,383

5 0 0
225,565 24,344 728,356 16,321 (72,824)

$921,767

181,303

$181,303

5 0 0
128,629 11,499 671,841 (13,163) (6,192)

$792,619

90,404

$90,404

5	N/A	N/A 0	N/A	N/A 0	N/A	N/A
(67,862)                   132.7                  (23.1) (7,587)                     89.5                  (23.8) (33,072)                 1188.8                     (4.3) (1,822)                  (44.6)                  (10.0) (27,325)                       9.3                     60.1

($137,663)	613.7	(13.0)

64,920	99.5	55.8

$64,920	99.5	55.8

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

$220,047

0.9%

0 $0

$1,175,813

3.8%

0 $0

$1,103,070

3.6%

0 $0

$883,023

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

($72,743)	401.3	(6.2)

85

Fund: 13 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

13 - CAFETERIA FUND	$20,931,185	$23,417,896	$22,434,282	$1,503,097	($983,614)	7.2	(4.2)
	
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 230040 - CLASSIFIED MANAGEMENT HRLY

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

290040 - OTH CL HOURLY 290090 - OTHER CLASSIFIED SAL

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

156,245 176,916 4,702,159 268,880 40,191 279
0

$5,344,670

1,672,542 0

$1,672,542

181,663 0 0

$181,663

0 7,165

$7,165

$7,206,040

34.4%

156,245 176,174 4,695,138 245,753 133,216
0 0

$5,406,525

1,642,419 0

$1,642,419

187,907 0 0

$187,907

1,520 8,773

$10,293

$7,247,144

30.9%

153,181 176,174 3,904,721 275,739 156,523
0 0

$4,666,339

1,587,753 0

$1,587,753

187,907 0 0

$187,907

320 13,137

$13,457

$6,455,456

28.8%

(3,064) (742) (797,438) 6,859 116,332 (279)
0

($678,331)

(84,789) 0

($84,789)

6,244 0 0

$6,244

320 5,972

$6,292

($750,584)

(3,064) 0
(790,416) 29,986 23,308
0 0

($740,186)

(54,665) 0

($54,665)

0 0 0

$0

(1,200) 4,364

$3,164

($791,688)

(2.0)                     (2.0) (0.4)                       0.0 (17.0)                  (16.8) 2.6                     12.2 289.4                     17.5 (100.0)                      N/A N/A                      N/A

(12.7)	(13.7)

(5.1)                     (3.3) N/A                      N/A

(5.1)	(3.3)

3.4	0.0 N/A                      N/A N/A                      N/A

3.4	0.0

N/A                  (78.9) 83.3                     49.7

87.8	30.7

(10.4)	(10.9)

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 320290 - PERS CLASSIFIED

1,543,871 45,934

$1,589,805

1,530,912 48,724

$1,579,636

1,410,505 46,632

$1,457,137

(133,366) 698

($132,668)

(120,407) (2,092)

($122,500)

(8.6)                     (7.9) 1.5                     (4.3)

(8.3)	(7.8)

86

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

330100 - SOCIAL SECURITY CERT 330101 - MEDICARE CERT

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS
330202 - SUPPLEMENTAL RETIREMENT CLASS 330290 - SOCIAL SECURITY CLASS
330291 - MEDICARE CLASS

330292 - 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 350290 - SUI CLASS

0 0

$0

359,071 99,805 41,359 11,410 4,597 5,321

$521,563

1,461,002 96,781 18,603 7,007 22,070

$1,605,463

3,445 1,048

$4,493

77 18

$94

346,237 95,905 39,030 11,013 5,476 7,855

$505,516

1,486,231 95,692 18,390 7,025 21,664

$1,629,002

3,311 190

$3,500

77 18

$94

328,062 87,008 27,128 11,694 6,253 9,484

$469,630

1,401,955 91,767 17,671 6,682 20,061

$1,538,137

3,004 217

$3,220

77 18

$94

(31,009) (12,797) (14,231) 284 1,656 4,163

($51,933)

(59,047) (5,014) (932) (325) (2,009)

($67,326)

(441) (831)

($1,273)

0                      N/A                       0.0 0                      N/A                       0.0

$0	N/A	0.0

(18,175)                     (8.6)                     (5.2) (8,897)                  (12.8)                     (9.3) (11,902)                  (34.4)                  (30.5) 681                       2.5                       6.2
778                     36.0                     14.2 1,629                     78.2                     20.7

($35,887)	(10.0)	(7.1)

(84,275)                     (4.0)                     (5.7) (3,925)                     (5.2)                     (4.1) (719)                     (5.0)                     (3.9) (344)                     (4.6)                     (4.9) (1,603)                     (9.1)                     (7.4)

($90,866)	(4.2)	(5.6)

(307)                  (12.8)                     (9.3) 27                  (79.3)                     14.3

($280)	(28.3)	(8.0)

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS 360290 - W/C CLASS

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

3802 - PERS Reduction, classified positions

380200 - PERS REV LIM REDUC CLASS

82,676 3,799

$86,475

163,020 $163,020

0

$0

79,459 4,479

$83,938

164,495 $164,495

0

$0

72,085 5,089

$77,175

155,956 $155,956

0

$0

(10,591) 1,290

($9,300)

(7,064) ($7,064)

0

$0

(7,374)                  (12.8)                     (9.3) 610                     34.0                     13.6

($6,763)	(10.8)	(8.1)

(8,539)                     (4.3)                     (5.2) ($8,539)                    (4.3)                    (5.2)

0	N/A	N/A

$0	N/A	N/A

87

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

390206 - PARS GOLDEN HANDSHAKE 390293 - SELF INSUR CLASS
390294 - AB 1522 ACCRUAL

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430001 - SUPPLIES CARRYOVER 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

0 27,558 45
0 41,516 405

$69,524

$4,040,343 19.3% 53.7%

0 0
488,560 0 0

$488,560

574,820 $574,820

5,333,880 646,814 1,492,183 0

$7,472,877

$8,536,257

40.8%

0 26,486 69
0 41,779 1,234

$69,568

$4,035,751 17.2% 48.2%

0 0
488,763 0 0

$488,763

640,253 $640,253

7,645,793 561,816 1,492,183 0

$9,699,792

$10,828,808

46.2%

0 24,028 127
0 1,729 1,502

$27,387

$3,728,736 16.6% 45.4%

0 0
453,325 0 0

$453,325

246,709 $246,709

7,717,123 527,013 1,785,169 0

$10,029,305

$10,729,339

47.8%

0 (3,530) 82
0 (39,787) 1,097

($42,137)

($311,607)

0 0
(35,235) 0 0

($35,235)

(328,111) ($328,111)

2,383,243 (119,801) 292,986
0

$2,556,428

$2,193,082

0                      N/A                      N/A (2,458)                  (12.8)                     (9.3) 59                   182.8                     85.6
0                      N/A                      N/A (40,049)                  (95.8)                  (95.9) 268                   270.8                     21.7

($42,181)	(60.6)	(60.6)

($307,015)	(7.7)	(7.6)

0                      N/A                      N/A 0                      N/A                      N/A
(35,438)	(7.2)	(7.3) 0                      N/A                      N/A 0                      N/A                      N/A

($35,438)	(7.2)	(7.3)

(393,544)                  (57.1)                  (61.5) ($393,544)                  (57.1)                  (61.5)

71,330                     44.7                       0.9 (34,803)                  (18.5)                     (6.2) 292,986                     19.6                     19.6 0                      N/A                      N/A

$329,513	34.2	3.4

($99,469)	25.7	(0.9)

88

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

16,325 0

$16,325

4,372 $4,372

0 24,600

$24,600

12,001 1,851

$13,852

4,372 $4,372

0 24,600

$24,600

9,266 1,851

$11,117

4,372 $4,372

0 24,600

$24,600

(7,059) 1,851

($5,208)

0 $0

0 0

$0

(2,735)                  (43.2)                  (22.8) 0                      N/A                       0.0

($2,735)	(31.9)	(19.7)

0                       0.0                       0.0 $0                       0.0                       0.0

0                      N/A                      N/A 0                       0.0                       0.0

$0	0.0	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560002 - MAINTENANCE AGREEMENTS 560005 - RENTAL
560006 - REPAIR EQUIP 560010 - BLDG LEASE/RENTS

5710 - Transfers of Direct Costs

571000 - DIRECT COST/TRF OF SERVICE 571060 - DIRECT COST/TECHNOLOGY

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575002 - DIRECT COST/CUSD TODAY INTERFN 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

10,757 0 94,399 393,400

$498,556

0 0

$0

0 5,000 0
450 0
1,368 550 55 8,506

$15,929

13,851 269 144,766 0

$158,885

0 0

$0

0 3,100 0 2,000
(427,603) 3,000 550
55 8,506

($410,392)

13,851 269 121,505 0

$135,624

0 0

$0

0 5,007 0 1,336
(427,603) 3,300 550
10 11,880

($405,520)

3,094 269 27,106 (393,400)

($362,932)

0 0

$0

0 7 0
886 (427,603) 1,932
0 (45) 3,374

($421,449)

0 0
(23,261) 0

($23,261)

0 0

$0

0 1,907 0 (664) 0
300 0 (45)
3,374

$4,872

28.8                       0.0 N/A                       0.0 28.7                  (16.1) (100.0)                      N/A

(72.8)	(14.6)

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

N/A	N/A

N/A                      N/A 0.1                     61.5 N/A                      N/A 196.9                  (33.2) N/A                       0.0 141.2                     10.0 0.0                       0.0 (81.8)                  (81.8) 39.7                     39.7

(2645.8)	(1.2)

89

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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+

6500 - Equipment Replacement

650000 - CAPITAL EQUIPMENT REPLACEMENT

6000 - 6999 Capital Outlay

Percent of Total

0 0 0 0

$0

0 5,647 2,609

$8,256

$568,038 2.7%

10,000 $10,000

41,926 $41,926

0 $0

$51,926

0.2%

9,063 0 0
2,554

$11,617

0 5,647 2,609

$8,256

($188,811) -0.8%

299,223 $299,223

295,122 $295,122

0 $0

$594,345

2.5%

0 0 0
2,554

$2,554

0 4,482 300

$4,782

($222,471) -1.0%

290,169 $290,169

447,075 $447,075

170,394 $170,394

$907,639

4.0%

0 0 0
2,554

$2,554

0 (1,165) (2,309)

($3,474)

($790,509)

280,169 $280,169

405,149 $405,149

170,394 $170,394

$855,713

(9,063) 0 0 0

($9,063)

0 (1,165) (2,309)

($3,474)

($33,660)

(9,054) ($9,054)

151,953 $151,953

170,394 $170,394

$313,293

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

N/A

N/A (20.6) (88.5)

(42.1)

(139.2)

2801.7 2801.7

966.3 966.3

N/A N/A

1647.9

(100.0) N/A N/A 0.0

(78.0)

N/A (20.6) (88.5)

(42.1)

17.8

(3.0) (3.0)

51.5 51.5

N/A N/A

52.7

90

Fund: 13 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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
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

528,581 $528,581

0 $0

0 $0

$528,581 2.5%

0 $0

$0

0.0%

507,259 $507,259

168,400 $168,400

225,000 $225,000

$900,659 3.8%

0 $0

$0

0.0%

442,184 $442,184

168,400 $168,400

225,000 $225,000

$835,584 3.7%

0 $0

$0

0.0%

(86,397) ($86,397)

168,400 $168,400

225,000 $225,000

$307,003

0 $0

$0

(65,075)                  (16.3)                  (12.8) ($65,075)                  (16.3)                  (12.8)

0                      N/A                       0.0 $0                     N/A                       0.0

0                      N/A                       0.0 $0                     N/A                       0.0

($65,075)	58.1	(7.2)

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

$0	N/A	N/A

91

Fund: 14 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

14 - DEFERRED MAINTENANCE FUND	$2,801,000	$3,901,000	$3,901,000	$1,100,000	$0	39.3	0.0
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS                                          1,000                          1,000                          1,000                                  0 $1,000                        $1,000                        $1,000                               $0

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

866200 - NET INC(DEC) FAIR VALUE INVEST                                            0                                  0                                  0                                  0 $0                               $0                               $0                               $0

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE                                                                  0                                  0                                  0                                  0 $0                               $0                               $0                               $0

8600 - 8799 Other Local Revenue	$1,000	$1,000	$1,000	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In

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	0.0	0.0

891901 - OTH INTERFUND TRANSFER IN

8900 - 8929 Interfund Transfers In

Percent of Total

2,800,000 $2,800,000

$2,800,000

100.0%

3,900,000 $3,900,000

$3,900,000

100.0%

3,900,000 $3,900,000

$3,900,000

100.0%

1,100,000 $1,100,000

$1,100,000

0                     39.3                       0.0 $0                     39.3                       0.0

$0	39.3	0.0

92

Fund: 14 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

14 - DEFERRED MAINTENANCE FUND	$2,801,000	$4,242,391	$4,242,391	$1,441,391	$0	51.5	0.0
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220007 - MAINTENANCE SAL 220070 - CLASS 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

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

93

Fund: 14 SubFund: -

3000 - 3999 Employee Benefits

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS                                                             0                                  0                                  0                                  0 330201 - MEDICARE CLASS                                                                         0                                  0                                  0                                  0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

$0	$0	$0	$0

3000 - 3999 Employee Benefits	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
1000 - 3999 Employee Compensation % of Total	0.0%	0.0%	0.0%

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

440000 - EQUIP $500-$24999                                                                    0                                  0                                  0                                  0 $0                               $0                               $0                               $0

4000 - 4999 Books and Supplies	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%

94

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

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

$0	N/A	N/A

Fund: 14 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS

5710 - Transfers of Direct Costs 571040 - DIRECT COST/GAD

5750 - Transfers of Direct Costs - Interfund 575040 - DIRECT COST/GAD/INTERF

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

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

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

761906 - TRANSFER TO SFP

761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

2,801,000 $2,801,000

0 $0

0 $0

$2,801,000 100.0%

0 $0

0 $0

$0 0.0%

0 0

$0

$0

0.0%

1,710,741 $1,710,741

0 $0

0 $0

$1,710,741 40.3%

1,407,017 $1,407,017

1,124,634 $1,124,634

$2,531,650 59.7%

0 0

$0

$0

0.0%

1,685,741 $1,685,741

0 $0

0 $0

$1,685,741 39.7%

1,407,017 $1,407,017

1,149,634 $1,149,634

$2,556,650 60.3%

0 0

$0

$0

0.0%

(1,115,259) ($1,115,259)

0 $0

0 $0

($1,115,259)

1,407,017 $1,407,017

1,149,634 $1,149,634

$2,556,650

0 0

$0

$0

(25,000)                  (39.8)                     (1.5) ($25,000)                  (39.8)                    (1.5)

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

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

($25,000)	(39.8)	(1.5)

0                      N/A                       0.0 $0                     N/A                       0.0

25,000                      N/A                       2.2 $25,000                     N/A                       2.2

$25,000	N/A	1.0

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

$0	N/A	N/A

$0	N/A	N/A

95

Fund: 21 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

21 - BUILDING FUND	$414,056	$1,439,056	$186,439,056	$186,025,000	$185,000,000	44927.5	12855.6
	
8600 - 8799 Other Local Revenue

8625 - Community Redevelopment Funds Not Subject to LCFF Deduction

862500 - COMM REDEV FUNDS                                                                 0 $0

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL                                                                0 $0

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS                                                  0 $0

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

866200 - NET INC(DEC) FAIR VALUE INVEST                                            0 $0

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE	0

$0

8600 - 8799 Other Local Revenue                                                                            $0 Percent of Total                                                                                        0.0%
8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In

0 $0

0 $0

1,025,000 $1,025,000

0 $0

0 $0

$1,025,000

71.2%

0 $0

0 $0

1,025,000 $1,025,000

0 $0

0 $0

$1,025,000

0.5%

0 $0

0 $0

1,025,000 $1,025,000

0 $0

0 $0

$1,025,000

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 $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	0.0

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

414,056 0 0

$414,056

$414,056

100.0%

414,056 0 0

$414,056

$414,056

28.8%

414,056	0 0	0 0	0

$414,056	$0

$414,056	$0

0.2%

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

$0	0.0	0.0

$0	0.0	0.0

96

Fund: 21 SubFund: -

8930 - 8979 All Other Financing Sources

8951 - Proceeds from Sale of Bonds

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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%

185,000,000 $185,000,000

0 $0

0 $0

$185,000,000 99.2%

0 $0

$0

0.0%

185,000,000 $185,000,000

0 $0

0 $0

$185,000,000

0 $0

$0

185,000,000                      N/A                      N/A $185,000,000                     N/A                     N/A

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

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

$185,000,000	N/A	N/A

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

$0	N/A	N/A

97

Fund: 25 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

25 - CAPITAL FACILITIES FUND	$11,930,010	$65,326,332	$65,335,332	$53,405,322	$9,000	447.7	0.0
	
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

186,896 $186,896

$186,896 1.6%

547,510 $547,510

175,039 0

$175,039

$722,549

6.1%

0 $0

0 $0

$0 0.0%

580,010 $580,010

184,672 0

$184,672

$764,682

1.2%

0 $0

0 $0

$0 0.0%

580,010 $580,010

184,672 0

$184,672

$764,682

1.2%

0 $0

(186,896) ($186,896)

($186,896)

32,500 $32,500

9,633 0

$9,633

$42,133

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

0                (100.0)                      N/A $0                (100.0)                     N/A

$0	(100.0)	N/A

0                       5.9                       0.0 $0                       5.9                       0.0

0                       5.5                       0.0 0                      N/A                      N/A

$0	5.5	0.0

$0	5.8	0.0

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

35,697 $35,697

32,005

$32,005

0 $0

34,219

$34,219

0 $0

34,219

$34,219

(35,697) ($35,697)

2,214

$2,214

0                (100.0)                      N/A $0                (100.0)                     N/A

0	6.9	0.0

$0	6.9	0.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED	148,070

$148,070

156,218

$156,218

156,218	8,148

$156,218	$8,148

0	5.5	0.0

$0	5.5	0.0

98

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

2,710 $2,710

34,532 10,519 0

$45,051

13,903 921 177 108

$15,109

91,760 6,078 1,168 559 804

$100,369

0 $0

36,487 11,144 0

$47,631

0 0 0 0

$0

91,760 6,078 1,168 559 848

$100,413

0 $0

36,487 11,144 0

$47,631

0 0 0 0

$0

91,760 6,078 1,168 559 848

$100,413

(2,710) ($2,710)

1,955 625
0

$2,580

(13,903) (921) (177) (108)

($15,109)

0 0 0 0 44

$44

0                (100.0)                      N/A $0                (100.0)                     N/A

0	5.7	0.0 0	5.9	0.0 0                      N/A                      N/A

$0	5.7	0.0

0	(100.0)	N/A 0	(100.0)	N/A 0	(100.0)	N/A 0	(100.0)	N/A

$0	(100.0)	N/A

0	0.0	0.0 0	0.0	0.0 0	0.0	0.0 0	0.0	0.0 0	5.5	0.0

$0	0.0	0.0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT	93

$93

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                  361 $361

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT	2,243

0                                  0 $0                               $0

382                             382 $382                           $382

0	0

(93) ($93)

21 $21

(2,243)

0                (100.0)                      N/A $0                (100.0)                     N/A

0                       5.9                       0.0 $0                       5.9                       0.0

0	(100.0)	N/A

$2,243	$0	$0	($2,243)	$0	(100.0)	N/A

99

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

8,670 $8,670

6,541 $6,541

25,289 $25,289

748 $748

2,890 0

$2,890

$425,846 3.6%
11.2%

9,176 $9,176

0 $0

26,764 $26,764

0 $0

3,059 0

$3,059

$377,862 0.6%
1.7%

9,176 $9,176

0 $0

26,764 $26,764

0 $0

3,059 0

$3,059

$377,862 0.6%
1.7%

506 $506

(6,541) ($6,541)

1,475 $1,475

(748) ($748)

169 0

$169

($47,984)

0                       5.8                       0.0 $0                       5.8                       0.0

0                (100.0)                      N/A $0                (100.0)                     N/A

0                       5.8                       0.0 $0                       5.8                       0.0

0                (100.0)                      N/A $0                (100.0)                     N/A

0                       5.8                       0.0 0                      N/A                      N/A

$0	5.8	0.0

$0	(11.3)	0.0

100

Fund: 25 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

40,000 0 0

$40,000

28,500 $28,500

$68,500 0.6%

10,000 500

$10,500

40,000 0 0

$40,000

28,500 $28,500

$68,500 0.1%

10,000 500

$10,500

40,000	0 0	0 0	0

$40,000	$0

28,500                                  0 $28,500                               $0

$68,500	$0 0.1%

10,000                                  0 500                                  0

$10,500	$0

0	0.0	0.0 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                       0.0                       0.0

$0	0.0	0.0

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

200 0 0
80,000

$80,200

0 $0

0 0 0 0 0 0

$0

1,204,872 0 0
434,593

$1,639,465

0 $0

0 0 0 0
500 0

$500

1,267,762 0 0
490,291

$1,758,053

0 $0

0 0 0 0
1,000 0

$1,000

1,267,562 0 0
410,291

$1,677,853

0 $0

0 0 0 0
1,000 0

$1,000

62,890 0 0
55,698

$118,588

0 $0

0 0 0 0
500 0

$500

633781.1	5.2 N/A                      N/A N/A                      N/A
512.9	12.8

2092.1	7.2

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

N/A	N/A N/A	N/A N/A	N/A N/A	N/A N/A                   100.0 N/A	N/A

N/A	100.0

101

Fund: 25 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

180,000 75,000 200
150 63,500 0

$318,850

0 2,916 0

$2,916

$412,466 3.5%

0 $0

4,512,430 $4,512,430

$4,512,430

37.8%

180,000 75,000 200
150 63,500 0

$318,850

0 2,916 0

$2,916

$1,972,231 3.0%

647,054 $647,054

55,886,655 $55,886,655

$56,533,709

86.5%

180,000 75,000 200
150 63,500 0

$318,850

0 2,916 0

$2,916

$2,091,319 3.2%

777,054 $777,054

55,646,567 $55,646,567

$56,423,621

86.4%

0 0 0 0 0 0

$0

0 0 0

$0

$1,678,853

777,054 $777,054

51,134,137 $51,134,137

$51,911,191

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	0.0	0.0

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

$0	0.0	0.0

$119,088	407.0	6.0

130,000                      N/A                     20.1 $130,000                     N/A                     20.1

(240,088)                 1133.2                     (0.4) ($240,088)                1133.2                    (0.4)

($110,088)	1150.4	(0.2)

102

Fund: 25 SubFund: -

7000 - 7499 Other Outgo

7438 - Debt Service - Interest

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

1,556,323 $1,556,323

3,715,000 $3,715,000

$5,271,323

44.2%

2,849,348 $2,849,348

2,430,000 $2,430,000

$5,279,348

8.1%

2,849,348 $2,849,348

2,430,000 $2,430,000

$5,279,348

8.1%

1,293,025 $1,293,025

(1,285,000) ($1,285,000)

$8,025

0                     83.1                       0.0 $0                     83.1                       0.0

0                  (34.6)                       0.0 $0                  (34.6)                       0.0

$0	0.2	0.0

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

330,000 0 0 0

$330,000

$330,000

2.8%

0 $0

330,000 0 0 0

$330,000

$330,000

0.5%

0                                  0 $0                               $0

330,000	0 0	0 0	0 0	0

$330,000	$0

$330,000	$0

0.5%

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

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

103

Fund: 35 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

35 - COUNTY SCHOOL FACILITIES FUND	$10,000	$10,000	$1,392,499	$1,382,499	$1,382,499	13825.0	13825.0
	
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

0 $0

$0 0.0%

10,000

$10,000

0 $0

$0 0.0%

10,000

$10,000

1,382,499 $1,382,499

$1,382,499 99.3%

10,000

$10,000

1,382,499 $1,382,499

$1,382,499

0

$0

1,382,499                      N/A                      N/A $1,382,499                     N/A                     N/A

$1,382,499	N/A	N/A

0	0.0	0.0

$0	0.0	0.0

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

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

0 $0

0 $0

$10,000

100.0%

0 $0

0 $0

$10,000

100.0%

0                                  0 $0                               $0

0                                  0 $0                               $0

$10,000	$0

0.7%

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

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

$0	0.0	0.0

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                                  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

104

Fund: 35 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

105

Fund: 35 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

35 - COUNTY SCHOOL FACILITIES FUND	$10,000	$56,118,188	$57,500,687	$57,490,687	$1,382,499	574906.9	2.5
	
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

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

106

Fund: 35 SubFund: -

3000 - 3999 Employee Benefits

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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                                                                                        0.0%                           0.0%                           0.0%
1000 - 3999 Employee Compensation % of Total	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

107

Fund: 35 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

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

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

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

108

Fund: 35 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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 $0

0 $0

10,000 0 0

$10,000

0 $0

$10,000

100.0%

0 $0

0 $0

51,767,398 0 0

$51,767,398

0 $0

$51,767,398

92.2%

0 $0

0 $0

53,149,897 0 0

$53,149,897

0 $0

$53,149,897

92.4%

0 $0

0 $0

53,139,897 0 0

$53,139,897

0 $0

$53,139,897

0 $0

0 $0

1,382,499 0 0

$1,382,499

0 $0

$1,382,499

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

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

531399.0	2.7 N/A                      N/A N/A                      N/A

531399.0	2.7

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

531399.0	2.7

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
761914 - TRANSFER TO SPEC RES/CAP PROJ 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0 $0                               $0

0	0 0                  4,350,790 0	0 0	0

$0	$4,350,790

$0	$4,350,790

0.0%	7.8%

0 $0

0 4,350,790 0
0

$4,350,790

$4,350,790

7.6%

0 $0

0 4,350,790 0
0

$4,350,790

$4,350,790

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

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

$0	N/A	0.0

$0	N/A	0.0

109

Fund: 40 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

40 - SPECIAL RESERVE - CAPITAL PROJ	$13,139,730	$72,026,912	$76,758,892	$63,619,162	$4,731,980	484.2	6.6
	
8300 - 8599 Other State Revenue

8590 - All Other State Revenue

859000 - ST OTHER REVENUE                                                                     0 $0

8300 - 8599 Other State Revenue                                                                            $0 Percent of Total                                                                                        0.0%
8600 - 8799 Other Local Revenue

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL                                                                0 $0

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS	6,000

$6,000

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

866200 - NET INC(DEC) FAIR VALUE INVEST                                            0 $0

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE                                                                  0 869915 - REIMB REVENUE                                                                          0

$0

8600 - 8799 Other Local Revenue	$6,000

Percent of Total	0.0%

0                                  0 $0                               $0

$0                               $0 0.0%                           0.0%

0                                  0 $0                               $0

6,000                  2,006,000 $6,000                $2,006,000

0                                  0 $0                               $0

1,668                  2,733,648 0                                  0

$1,668	$2,733,648

$7,668	$4,739,648

0.0%	6.2%

0 $0

$0

0 $0

2,000,000 $2,000,000

0 $0

2,733,648 0

$2,733,648

$4,733,648

0 $0

$0

0 $0

2,000,000 $2,000,000

0 $0

2,731,980 0

$2,731,980

$4,731,980

N/A N/A

N/A

N/A N/A

33333.3 33333.3

N/A N/A

N/A N/A

N/A

78894.1

N/A N/A

N/A

N/A N/A

33333.3 33333.3

N/A N/A

163808.4 N/A

163808.4

61712.4

110

Fund: 40 SubFund: -

8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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
8930 - 8979 All Other Financing Sources

8971 - Proceeds from Certificates of Participation 897100 - PROCEEDS FROM COP'S

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

11,173,530 $11,173,530

1,960,200 0 0

$1,960,200

$13,133,730 100.0%

0 $0

$0 0.0%

0 $0

$0

0.0%

13,173,530 $13,173,530

1,960,200 0 0

$1,960,200

$15,133,730 21.0%

56,885,514 $56,885,514

$56,885,514 79.0%

0 $0

$0

0.0%

13,173,530 $13,173,530

1,960,200 0 0

$1,960,200

$15,133,730 19.7%

56,885,514 $56,885,514

$56,885,514 74.1%

0 $0

$0

0.0%

2,000,000 $2,000,000

0 0 0

$0

$2,000,000

56,885,514 $56,885,514

$56,885,514

0 $0

$0

0                     17.9                       0.0 $0                     17.9                       0.0

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

$0	0.0	0.0

$0	15.2	0.0

0                      N/A                       0.0 $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

111

Fund: 40 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

40 - SPECIAL RESERVE - CAPITAL PROJ	$2,916,200	$45,452,855	$52,857,931	$49,941,731	$7,405,076	1712.6	16.3
	
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

112

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

340211 - HEALTH CLASS	0	0	0	0 340212 - DENTAL CLASS	0	0	0	0 340213 - VISION CLASS	0	0	0	0 340214 - LIFE INS CLASS	0	0	0	0 340216 - DIS CLASS	0	0	0	0

$0	$0	$0	$0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                        0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3802 - PERS Reduction, classified positions

380200 - PERS REV LIM REDUC CLASS	0	0	0	0

$0	$0	$0	$0

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT                                                                          0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

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

113

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

390204 - AB 1522 ACCRUAL

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430008 - SUPPLIES NON-CLASSROOM 430060 - SUPPLIES GROUNDS

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

4000 - 4999 Books and Supplies

Percent of Total

0 $0

$0 0.0% 0.0%

200,000 0 0 0

$200,000

0 $0

$200,000

6.9%

0 $0

$0 0.0% 0.0%

200,000 0
5,000 0

$205,000

10,000 $10,000

$215,000

0.5%

0 $0

$0 0.0% 0.0%

400,000 0
5,000 0

$405,000

10,000 $10,000

$415,000

0.8%

0 $0

$0

200,000 0
5,000 0

$205,000

10,000 $10,000

$215,000

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

$0	N/A	N/A

200,000	100.0	100.0 0                      N/A                      N/A 0                      N/A                       0.0 0                      N/A                      N/A

$200,000	102.5	97.6

0                      N/A                       0.0 $0                     N/A                       0.0

$200,000	107.5	93.0

114

Fund: 40 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

575000 - DIRECT COST/INTERFUND TRF 575040 - DIRECT COST/GAD/INTERF

756,000 0

$756,000

0 $0

0 0

$0

492,464 0

$492,464

0 $0

0 0

$0

492,464 0

$492,464

0 $0

0 0

$0

(263,536) 0

($263,536)

0 $0

0 0

$0

0                  (34.9)                       0.0 0                      N/A                      N/A

$0	(34.9)	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 580009 - FEES / OTHER
580036 - COST OF ISSUANCE MISC

5900 - Communications

590002 - PHONE CLASSIFIED

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0 0 0 0

$0

0 $0

$756,000

25.9%

752,835 0 0 0

$752,835

0 $0

$1,245,299

2.7%

3,484,815 0 0
2,750

$3,487,565

0 $0

$3,980,029

7.5%

3,484,815 0 0
2,750

$3,487,565

0 $0

$3,224,029

2,731,980	N/A	362.9 0	N/A                      N/A 0	N/A                      N/A
2,750	N/A	N/A

$2,734,730	N/A	363.3

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

$2,734,730	426.5	219.6

115

Fund: 40 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

610005 - SITE PLAN/OTHER

6170 - Land Improvements

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
7000 - 7499 Other Outgo

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST 743801 - COP REPAY INTEREST

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

7000 - 7499 Other Outgo

Percent of Total

0 $0

0 0 0 0 0 0 0

$0

0 0 0

$0

0 $0

$0 0.0%

0 470,200

$470,200

1,490,000 $1,490,000

$1,960,200

67.2%

70,000 $70,000

5,696,085 0 0 0 0 0 0

$5,696,085

34,080,757 0 0

$34,080,757

0 $0

$39,846,842 87.7%

1,885,514 470,200

$2,355,714

1,490,000 $1,490,000

$3,845,714

8.5%

171,500 $171,500

6,038,416 0 0 0 0 0 0

$6,038,416

38,107,272 0 0

$38,107,272

0 $0

$44,317,188 83.8%

1,885,514 470,200

$2,355,714

1,490,000 $1,490,000

$3,845,714

7.3%

171,500 $171,500

6,038,416 0 0 0 0 0 0

$6,038,416

38,107,272 0 0

$38,107,272

0 $0

$44,317,188

1,885,514 0

$1,885,514

0 $0

$1,885,514

101,500                      N/A                   145.0 $101,500                     N/A                   145.0

342,331	N/A	6.0 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

$342,331	N/A	6.0

4,026,515	N/A	11.8 0	N/A                      N/A 0	N/A                      N/A

$4,026,515	N/A	11.8

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

$4,470,346	N/A	11.2

0                      N/A                       0.0 0                       0.0                       0.0

$0	401.0	0.0

0                       0.0                       0.0 $0                       0.0                       0.0

$0	96.2	0.0

116

Fund: 40 SubFund: -

7600 - 7629 Interfund Transfers Out

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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 $0                               $0

0	0 0	0 0                     300,000

$0	$300,000

$0	$300,000

0.0%	0.7%

0 $0

0 0
300,000

$300,000

$300,000

0.6%

0 $0

0 0
300,000

$300,000

$300,000

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

$0	N/A	0.0

$0	N/A	0.0

117

Fund: 51 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

51 - BOND INT & REDEMPTION FUND	$47,943,880	$47,943,880	$49,648,991	$1,705,111	$1,705,111	3.6	3.6
	
8300 - 8599 Other State Revenue

8571 - Voted Indebtedness Levies, Homeowners' Exemptions

857100 - VOTED INDEBT HOMEOWN EXEMPT	315,000

$315,000

315,000

$315,000

315,000

$315,000

0	0	0.0	0.0

$0	$0	0.0	0.0

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

$315,000 0.7%

46,078,880 $46,078,880

800,000 $800,000

75,000 $75,000

375,000 $375,000

300,000

$300,000

0 $0

$315,000 0.7%

46,078,880 $46,078,880

800,000 $800,000

75,000 $75,000

375,000 $375,000

300,000

$300,000

0 $0

$315,000 0.6%

46,078,880 $46,078,880

800,000 $800,000

75,000 $75,000

840,000 $840,000

750,000

$750,000

0 $0

$0

0 $0

0 $0

0 $0

465,000 $465,000

450,000

$450,000

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                       0.0                       0.0 $0                       0.0                       0.0

465,000                   124.0                   124.0 $465,000                   124.0                   124.0

450,000	150.0	150.0

$450,000	150.0	150.0

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

$47,628,880

99.3%

0 $0

$47,628,880

99.3%

0 $0

$48,543,880

97.8%

0 $0

$915,000

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

$915,000	1.9	1.9

118

Fund: 51 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

897907 - PROCEEDS FROM OTHER BONDS

8930 - 8979 All Other Financing Sources

Percent of Total

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

790,111 $790,111

$790,111

1.6%

790,111 $790,111

$790,111

790,111                      N/A                      N/A $790,111                     N/A                     N/A

$790,111	N/A	N/A

119

Fund: 51 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

51 - BOND INT & REDEMPTION FUND	$47,943,880	$47,943,880	$49,648,991	$1,705,111	$1,705,111	3.6	3.6
	
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

36,391,927 $36,391,927

11,551,953 $11,551,953

$47,943,880 100.0%

0 $0

$0

0.0%

36,391,927 $36,391,927

11,551,953 $11,551,953

$47,943,880 100.0%

0 $0

$0

0.0%

32,109,258 $32,109,258

17,539,733 $17,539,733

$49,648,991 100.0%

0 $0

$0

0.0%

(4,282,669) ($4,282,669)

5,987,780 $5,987,780

$1,705,111

0 $0

$0

(4,282,669)                  (11.8)                  (11.8) ($4,282,669)                  (11.8)                  (11.8)

5,987,780                     51.8                     51.8 $5,987,780                     51.8                     51.8

$1,705,111	3.6	3.6

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

$0	N/A	N/A

120

Fund: 67 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

67 - SELF INSURANCE FUND	$83,946,529	$86,152,478	$86,152,478	$2,205,949	$0	2.6	0.0
	
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

869952 - EMPLOYER PAID HEALTH DEDUCTION 869953 - EMPLOYER PAID DENTAL DEDUCTION 869954 - EMPLOYER PAID VISION 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

12,000 53,885,456 3,518,971 676,284 100,000 10,344,679 15,409,139

$83,946,529

$83,946,529 100.0%

0 $0

$0

0.0%

0 $0

12,717 55,153,201 3,602,952 692,424 112,000 11,168,611 15,410,573

$86,152,478

$86,152,478 100.0%

0 $0

$0

0.0%

0 $0

12,717 55,153,201 3,602,952 692,424 112,000 11,168,611 15,410,573

$86,152,478

$86,152,478 100.0%

0 $0

$0

0.0%

0 $0

717 1,267,745 83,981 16,140 12,000 823,932 1,434

$2,205,949

$2,205,949

0 $0

$0

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

0	6.0	0.0 0	2.4	0.0 0	2.4	0.0 0	2.4	0.0 0                     12.0	0.0 0	8.0	0.0 0	0.0	0.0

$0	2.6	0.0

$0	2.6	0.0

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

$0	N/A	N/A

121

Fund: 67 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

67 - SELF INSURANCE FUND	$84,234,178	$91,217,454	$91,217,454	$6,983,276	$0	8.3	0.0
	
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 230070 - OVERTIME CL MGMNT

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%

60,138 0

$60,138

72,338 0

$72,338

$132,476

0.2%

0 $0

$0 0.0%

63,445 0

$63,445

107,902 0

$107,902

$171,347

0.2%

0 $0

$0 0.0%

63,445 0

$63,445

107,902 0

$107,902

$171,347

0.2%

0 $0

$0

3,307 0

$3,307

35,564 0

$35,564

$38,871

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

$0	N/A	N/A

0                       5.5                       0.0 0                      N/A                      N/A

$0	5.5	0.0

0                     49.2                       0.0 0                      N/A                      N/A

$0	49.2	0.0

$0	29.3	0.0

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

0	N/A	N/A

$0	N/A	N/A

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT
330102 - SUPPLEMENTAL RETIREMENT CERT

35,345 $35,345

0 0

$0

45,715 $45,715

0 0

$0

45,715 $45,715

0 0

$0

10,370 $10,370

0 0

$0

0                     29.3                       0.0 $0                     29.3                       0.0

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

$0	N/A	N/A

122

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS 330290 - SOCIAL SECURITY CLASS 330291 - MEDICARE CLASS
330292 - 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

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

8,214 1,921 0
0 0

$10,135

27,111 1,796 345 146 347

$29,745

0 $0

66 0

$66

10,624 2,485 0
0 0

$13,108

33,624 2,034 391 171 492

$36,711

0 $0

86 0

$86

10,624                          2,410 2,485                             564 0                                  0
0                                  0 0                                  0

$13,108	$2,973

33,624                          6,513 2,034                             238 391                               46 171                               25 492                             145

$36,711	$6,966

0                                  0 $0                               $0

86                               20 0                                  0

$86	$20

0	29.3	0.0 0	29.3	0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A

$0	29.3	0.0

0	24.0	0.0 0	13.3	0.0 0	13.3	0.0 0	17.2	0.0 0	41.7	0.0

$0	23.4	0.0

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

0                     29.8                       0.0 0                      N/A                      N/A

$0	29.8	0.0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0 $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                             1,590                          2,056 360290 - W/C CLASS                                                                                     0                                  0

$1,590	$2,056

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	4,637	5,805

$4,637	$5,805

0                                  0 $0                               $0

2,056                             466 0                                  0

$2,056	$466

5,805	1,168

$5,805	$1,168

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

0                     29.3                       0.0 0                      N/A                      N/A

$0	29.3	0.0

0	25.2	0.0

$0	25.2	0.0

123

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390293 - SELF INSUR CLASS 390294 - AB 1522 ACCRUAL

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

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 0

$0

530 0 0

$530

$82,048 0.1% 0.3%

0 807,735

$807,735

0 $0

$807,735

1.0%

0 0

$0

685 0 0

$685

$104,167 0.1% 0.3%

0 807,735

$807,735

0 $0

$807,735

0.9%

0 0

$0

685 0 0

$685

$104,167 0.1% 0.3%

0 807,735

$807,735

0 $0

$807,735

0.9%

0 0

$0

155 0 0

$155

$22,119

0 0

$0

0 $0

$0

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

$0	N/A	N/A

0	29.3	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	29.3	0.0

$0	27.0	0.0

0                      N/A                      N/A 0                       0.0                       0.0

$0	0.0	0.0

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

$0	0.0	0.0

124

Fund: 67 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

571042 - DIRECT COST/HEALTH-HLTH CNTR

5750 - Transfers of Direct Costs - Interfund

575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF

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

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580010 - SOFTWARE LICENSE
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 580048 - HEALTH RX REBATE

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

1,450,737 0
1,000 19,089,265 57,977,252 3,785,918 813,847
0 92,500 0
0

$83,210,519

0 0
1,400

$1,400

$83,211,919 98.8%

0 0

$0

$0

0.0%

1,506,731 0
1,000 31,029,448 64,028,448 3,752,996 797,421
0 92,500 0
(11,075,740)

$90,132,804

0 0
1,400

$1,400

$90,134,204 98.8%

0 0

$0

$0 0.0%

125

1,506,731 0
1,000 31,029,448 64,028,448 3,752,996 797,421
0 92,500 0
(11,075,740)

$90,132,804

0 0
1,400

$1,400

$90,134,204 98.8%

0 0

$0

$0

0.0%

55,994 0 0
11,940,183 6,051,197 (32,921) (16,426)
0 0 0
(11,075,740)

$6,922,286

0 0 0

$0

$6,922,286

0 0

$0

$0

0	3.9	0.0 0                      N/A                      N/A 0	0.0	0.0 0                     62.5	0.0 0                     10.4	0.0 0                     (0.9)	0.0 0                     (2.0)	0.0 0                      N/A                      N/A 0	0.0	0.0 0                      N/A                      N/A 0                      N/A	0.0

$0	8.3	0.0

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

$0	0.0	0.0

$0	8.3	0.0

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

$0	N/A	N/A

$0	N/A	N/A

Fund: 68 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

68 - WORKERS' COMPENSATION	$4,523,604	$5,266,544	$5,225,166	$701,562	($41,378)	15.5	(0.8)
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

230,000

$230,000

418,000

$418,000

418,000

$418,000

188,000

$188,000

0	81.7	0.0

$0	81.7	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8674 - In-District Premiums/Contributions 867400 - IN DISTRICT PREMIUMS/CONTRIB

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

4,293,604 $4,293,604

$4,523,604

100.0%

0 $0

4,848,544 $4,848,544

$5,266,544

100.0%

0 $0

4,807,166 $4,807,166

$5,225,166

100.0%

0 $0

513,562 $513,562

$701,562

0 $0

(41,378) ($41,378)

($41,378)

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

12.0                     (0.9) 12.0                    (0.9)

15.5	(0.8)

126

Fund: 68 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

68 - WORKERS' COMPENSATION	$4,523,604	$5,266,544	$5,481,401	$957,797	$214,857	21.2	4.1
	
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

2000 - 2999 Classified Personnel Salaries

Percent of Total

12,028 $12,028

46,929 $46,929

$58,957

1.3%

12,689 $12,689

46,898 $46,898

$59,587

1.1%

12,689 $12,689

44,371 $44,371

$57,060

1.0%

661 $661

(2,558) ($2,558)

($1,897)

0                       5.5                       0.0 $0                       5.5                       0.0

(2,527)                     (5.5)                     (5.4) ($2,527)                    (5.5)                    (5.4)

($2,527)	(3.2)	(4.2)

127

Fund: 68 SubFund: -

3000 - 3999 Employee Benefits

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE 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

15,730 $15,730

3,655 855

$4,510

13,207 875 168
59 225

$14,534

30

$30

15,898 $15,898

3,694 864

$4,558

13,208 690 133
59 225

$14,315

30

$30

15,224 $15,224

3,538 827

$4,365

11,668 690 133
53 202

$12,746

29

$29

(506) ($506)

(117) (28)

($145)

(1,539) (185) (35) (6) (23)

($1,788)

(1)

($1)

(674)                     (3.2)                     (4.2) ($674)                    (3.2)                    (4.2)

(156)                     (3.2)                     (4.2) (37)                     (3.3)                     (4.3)

($193)	(3.2)	(4.2)

(1,540)	(11.7)	(11.7) 0	(21.1)                       0.0 0	(20.8)                       0.0
(6)                  (10.2)                  (10.2) (23)                  (10.2)                  (10.2)

($1,569)	(12.3)	(11.0)

(1)	(3.3)	(3.3)

($1)	(3.3)	(3.3)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT

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

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

3902 - Other Benefits, classified positions 390203 - SELF INSUR CLASS

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

0 $0

708 $708

2,064 $2,064

236 $236

$37,812 0.8%
2.1%

0 $0

715 $715

2,086 $2,086

238 $238

$37,840 0.7%
1.8%

0 $0

685 $685

1,915 $1,915

228 $228

$35,192 0.6%
1.7%

0 $0

(23) ($23)

(149) ($149)

(8) ($8)

($2,620)

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

(30)                     (3.2)                     (4.2) ($30)                    (3.2)                    (4.2)

(171)                     (7.2)                     (8.2) ($171)                    (7.2)                    (8.2)

(10)                     (3.4)                     (4.2) ($10)                    (3.4)                    (4.2)

($2,648)	(6.9)	(7.0)

128

Fund: 68 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5450 - Other Insurance

Third Quarter Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

545005 - WORKERS' COMPENSATION

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF

1,159,883 $1,159,883

1,000

$1,000

1,213,883 $1,213,883

1,000

$1,000

1,433,915 $1,433,915

1,000

$1,000

274,032 $274,032

0

$0

220,032                     23.6                     18.1 $220,032                     23.6                     18.1

0	0.0	0.0

$0	0.0	0.0

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580049 - WORKERS' COMP
580051 - W/C EXCESS REIMBURSEMENT

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

7,517 3,258,435 0

$3,265,952

$4,426,835

97.9%

7,517 4,026,717 (80,000)

$3,954,234

$5,169,117

98.2%

7,517 4,026,717 (80,000)

$3,954,234

$5,389,149

98.3%

0 768,282 (80,000)

$688,282

$962,314

0	0.0	0.0 0                     23.6	0.0 0                      N/A	0.0

$0	21.1	0.0

$220,032	21.7	4.3

129