2016-2017 Annual Report September 13, 2017

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

	

TABLE OF CONTENTS

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

General Fund Annual Report…………………………………………………………………………………                2-27 Narrative………………………………………………………………………………………………………                  2-8 Projected Fund Balance……………………………………………………………………………………….                    8 Multi-Year Projection…………………………………………………………………………………………                     9 Revenue……………………………………………………………………………………………………….                9-14 Expenditures…………………………………………………………………………………………………..             15-27

Charter School Fund……………………………………………………………………………………………...	28-39 Narrative………………………………………………………………………………………………………	28-31 Revenue……………………………………………………………………………………………………….	32-33 Expenditures…………………………………………………………………………………………………..	34-39

Adult Education…………………………………………………………………………………………………...	40-53 Narrative………………………………………………………………………………………………………	40-44 Revenue……………………………………………………………………………………………………….	45-46 Expenditures…………………………………………………………………………………………………..	47-53

Child Development………………………………………………………………………………………………..	54-67 Narrative………………………………………………………………………………………………………	54-58 Revenue……………………………………………………………………………………………………….	59-60 Expenditures…………………………………………………………………………………………………..	61-67

Cafeteria…………………………………………………………………………………………………………...	68-77 Narrative………………………………………………………………………………………………………	68-71 Revenue……………………………………………………………………………………………………….                   72 Expenditures…………………………………………………………………………………………………..	73-77

Other Funds……………………………………………………………………………………………………….	78-106

-i-

CLOVIS UNIFIED SCHOOL DISTRICT

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

Eimear O’Farrell, Ed.D.	District Superintendent

Introduction

For the past twenty-four (24) fiscal years, quarterly financial reports have been prepared by the Administration for review by the Board which reflects updated financial data relative to the General Fund and other District funds.	The quarterly reports consist of First Interim, Second Interim, and Third Quarter. The First and Second Interim reports are prepared based on budget and actuals as of October 31 and January 31 of each fiscal year, respectively as required by Education Code Section 46704.33.	The Third Quarter and Annual Financial Reports are prepared on a year to date basis as of March 31 and June 30, respectively. The Annual Financial Report (Fourth Quarter) is prepared for review by the Board prior to the completion of the audited financial statements.

During the 2016-17 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 15, 2016 meeting.

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

Separate financial reports have been prepared for the General Fund, Charter School Fund, Adult Education Fund, Child Development Fund and the Cafeteria Fund which compares the Third Quarter budget as approved by the Governing Board, with the Unaudited Actuals revenues and expenditures for the 2016-17 fiscal year. In addition, the financial reports for these funds are preceded by a narrative, which briefly summarizes major differences between budgets for revenue and expenditure categories. The section titled “All Other Funds” of the District is included for a more comprehensive view of all District funds but does not include a narrative. The format for this report is similar to the Adopted Budget for easier reading and data comprehension.

1

GENERAL FUND

Summary Revisions to General Fund Budget

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

I. 2016-17 REVENUES

A.	Local Control Funding Formula (LCFF) Revenues

The LCFF Revenues changed from $338,604,569 as of the Third Quarter budget to $339,166,659 at Annual, this is an increase of $562,090.	The increase is the result of a slight increase in the LCFF gap closure and the District’s P-2 ADA. The LCFF gap closure increased from 55.28% at Third Quarter to 56.08% at Annual.	The District submitted a revised P-2 ADA report representing an additional 16 in ADA. The adjustments to LCFF Revenues are as follows:

B.	Federal Revenues

Federal Revenues changed from $18,038,863 as of the Third Quarter budget to $17,666,181 a decrease of $372,682. The decrease is primarily due to a significant amount of Title I/II/III revenues allocated to the District remaining unspent at the end of the fiscal year. The unspent revenues will be rolled into the 2017-18 fiscal year and re-allocated to sites. The decrease was offset by an increased amount of Medi-Cal reimbursements and Special Education revenues from Third Quarter to Annual. The adjustments to Federal Revenues are as follows:

Item	Budget Adjustment

Medi-Cal Reimbursements	$	528,040 Special Education                                                            32,863 Title I/II/III	       (933,585)
Change from 3rd Quarter to Annual	$	(372,682)

 Item	Budget Adjustment

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

Prior Year Revenue Gap Closure/ADA
Change from 3rd Quarter to Annual

$ 443,184
       118,906 $ 562,090

$ 16,417,939	$ 17,666,181	$ 1,248,242

2016-17 Adopted Budget

$ 336,922,509

2016-17 Annual

$ 339,166,659

Increase/(Decrease)

$2,244,150

2

C.	Other State Revenues	D.	Local Revenues

Other State Revenues changed from $60,546,401 as of the Third Quarter budget to $60,947,482, an increase of $401,080. The increase is primarily due to the STRS on behalf entry required to be posted to the District’s General Ledger. This entry was the result of GASB 68 and represents the State’s share of the district pension liability.	There is an offsetting	expenditure	posted      to	a	STRS expenditure account. Similar to Federal Revenues, unspent funds from State Career Technical Education grants are carried over to the next fiscal year to be reallocated. This is accounted for by decreasing the current year revenues by the amount of unspent funds and increasing the 2017-18 revenues by an equal amount. The adjustments to Other State Revenues follow:

Local Revenues changed from $16,125,457 as of the Third Quarter budget to $18,630,214, an increase of $2,504,757. The change is primarily due	to	increased	interest	revenue,	e-rate reimbursements and increased revenue from fee based programs, for example, Sierra Outdoor School. The e-rate reimbursements were expected, however, the timing of receipts are hard to predict. The majority of the e-rate reimbursements were committed to facility modernizations to offset the cost of infrastructure.     An offsetting expenditure has been posted to transfer these revenues into the building fund. The adjustments to Local Revenues follow:

Item	Budget Adjustment

Item

STRS on Behalf, GASB 68 Other State Revenues CTE Grants Carryover
Change from 3rd Quarter to Annual

Budget Adjustment

$ 2,627,546 (49,259)
 (2,177,207) $      401,080

E-Rate Reimbursements Interest
Local Fees
Other Local Revenues Interagency
Change from 3rd Quarter to Annual

$ 1,359,614 969,725 227,195 126,837
 (178,614) $ 2,504,757

2016-17 Adopted Budget

$ 47,480,571

2016-17 Annual

$ 60,947,482

Increase/(Decrease)

$13,466,911

2016-17 Adopted Budget

$ 12,753,216

2016-17 Annual

$ 18,630,214

Increase/(Decrease)

$ 5,876,998

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E. Other Transfers In
Change from 3rd Quarter to Annual	$	1,629

Other Transfers In changed from $2,175,748 as of the Third Quarter budget to $1,900,350, a decrease of $275,398. Each year the District sets aside Certificates of Participation (COP) project funds	to	assist	with	maintaining	district standards. Examples include new busses, white fleet vehicles and cafeteria table refreshes. Due to the amount of unspent General Fund budget dollars at the end of the fiscal year, the budgeted COP Transfers In was not posted resulting in a decrease to this classification. The decrease was offset by an increased transfer in from the redevelopment fund to close out the insurance claim related to the Sierra Vista fire.

2016-17	2016-17

Adopted Budget	Annual	Increase/(Decrease)

$ 1,400,000	$ 1,401,629	$	1,629

G.	Total General Fund Revenues

The Total General Fund Revenues changed from $436,891,037 as of the Third Quarter budget to $439,712,514, an increase of $2,821,477.

Change from 3rd Quarter to Annual	$2,821,477

Change from 3rd Quarter to Annual	$	(275,398)

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

$ 416,232,807	$ 439,712,514	$23,479,707

$ 1,258,573	$ 1,900,350	$	641,777

F. Other Financing Sources

Other	Financing	Sources	changed	from $1,400,000 as of the Third Quarter budget to $1,401,629, an increase of $1,629. The change is due to interest earned on the computer refresh lease escrow account.

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II.	2016-17 EXPENDITURES	B.	Classified Salaries

A.	Certificated Salaries

The	Certificated	Salaries	changed	from $179,411,406 as of the Third Quarter budget to $178,638,159, a decrease of $773,247. The decrease is primarily due to the unspent grant funds. A large percentage of the State CTE funds were set aside for certificated stipends and substitutes	for     teachers     attending     internal professional development workshops. As with the unspent revenues, expenditure budgets will be added to the 2017-18 budget to allow sites to continue with these professional development plans.     The adjustments to certificated salaries follow:

The Classified Salaries changed from $71,029,514 as of the Third Quarter budget to $71,667,683, an increase of $638,169. The change is primarily due to an increase in need for special education instructional assistants and bus routes for the extended school year program.	Additionally, the site foundations reimburse sites for payroll expenditures approved by their Foundation Board. The adjustments for classified salaries follows:

Item	Budget Adjustment

Reimbursable Salaries	$ 650,937 Classified Stipends                                                           299,449 Bus Driver Salaries                                                           184,256 Other Classified Salaries	     (496,473)
Change from 3rd Quarter to Annual	$ 638,169

Item	Budget Adjustment

Teacher’s Hourly/Summer                                   $       (53,879) Other Certificated Salaries                                            (62,198) Teachers’ Salaries                                                            (93,040) Certificated Stipends                                                    (327,819) Subs for School Business                                             (236,311) Change from 3rd Quarter to Annual              $     (773,247)

2016-17 Adopted Budget

$ 67,168,367

2016-17 Annual

$ 71,667,683

Increase/(Decrease)

$4,499,316

2016-17 Adopted Budget

$ 173,977,834

2016-17 Annual

$ 178,638,159

Increase/(Decrease)

$ 4,660,325

5

C.	Employee Benefits

The	Employee	Benefits	changed	from $105,768,716 as of the Third Quarter budget to $107,620,816, an increase of $1,852,100.     The increase is primarily due to GASB 68 and the requirement to post a revenue and offsetting expenditure related to the State portion of the District’s STRS liability. Additionally, PERS and Social Security can be difficult to project due to stipend salaries. The District often assumes these benefits will be charged when a classified stipend is paid. The adjustments to Employee Benefits follows:

carry forward to the upcoming year, revenues, site/department	carryover,	and	LCAP Supplemental carryover. Following are areas of change:

Item	Budget Adjustment

Site/Department Balances                                   $ (2,902,704) State/Federal Grant Carryover                                 (2,811,710) Local Grants/Fee Based Carryover                          (1,679,160) Citi-Kids/CHAPS Carryover                                       (1,061,353) Change from 3rd Quarter to Annual              $ (8,454,927)

2016-17	2016-17
Adopted Budget	Annual	Increase/(Decrease)

$ 31,251,841	$ 27,731,657	$ (3,520,184) Item	Budget Adjustment

STRS on Behalf Other Benefits Social Security CalPERS
Change from 3rd Quarter to Annual

$ 2,627,546 56,477
(294,587)
	(537,336) $     1,852,100

E.	Contracted Services and Other Operating Expenditures

2016-17	2016-17

Adopted Budget	Annual	Increase/(Decrease)

$ 92,692,091	$ 107,620,816	$ 14,928,724

D.	Books, Supplies and Other Materials

The Books, Supplies and Other Materials changed from $36,186,584 as of the Third Quarter budget to $27,731,657, a decrease of $8,454,927. The decrease is due to unused grants funds that will

Contracted	Services	and	Other	Operating expenditures changed from $31,718,735 as of the Third Quarter budget to $29,432,341, a decrease of $2,286,393. Utility costs came in higher than anticipated.     The solar panels from the Power Purchase Agreement approved by the Board during 2016-17 were not fully operational for the entire year; we did not realize the anticipated savings.	A decrease is expected for the 2017-18 fiscal year.      Special education non-public school and residential treatment center expenditures were lower than the third quarter budget. This

6

type of expenditure is hard to predict because the students can enter and leave these facilities frequently.	Additionally, the remaining decrease can be attributed to the reclassification of expenditures from contracted services to the supplies classification. The changes in Contracted Services and Other Operating Expenditures are as follows:

Change from 3rd Quarter to Annual

2016-17                         2016-17 Adopted Budget                   Annual

$ 265,133	$ 4,287,860

$	(391,255)

Increase/(Decrease)

$ 4,022,727

G.	Other Outgo

Item

Utilities Phone
Travel/Conference Repairs/Rentals Legal
Sub-Agreement/Contracted Services Change from 3rd Quarter to Annual

Budget Adjustment

$ 667,690 119,528
(122,260) (210,414) (390,268) (2,350,669)
$(2,286,393)

Other Outgo changed from $1,081,658 as of the Third Quarter budget to $1,119,619, an increase of $37,961. The increase is related to a transfer out adjustment to CART to cover the District’s share of the GeekWise contract.

2016-17 Adopted Budget

$ 27,760,206

2016-17 Annual

$ 29,432,341

Increase/(Decrease)

$1,672,136

Change from 3rd Quarter to Annual

2016-17                             2016-17 Adopted Budget                       Annual

$	37,961

Increase/(Decrease)

$ 1,128,490	$ 1,119,619	$	(8,871)

F.	Capital Outlay

Capital Outlay changed from $4,679,114 as of the Third Quarter budget to $4,287,860, a decrease of $391,255. The decrease is primarily due to the Compressed	Natural	Gas	project	in	our transportation department. The project is under design and due to be completed during the third quarter of fiscal year 2017-18.

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H.	Inter-fund Transfers Out	J.	Fund Balance

Inter-fund	Transfers	Out	changed	from $7,835,271 as of the Third Quarter budget to $9,128,569, an increase of $1,293,299.      The increase is directly related to E-rate revenue. The District committed a portion of the E-rate revenue to assist with technology infrastructure at the school sites.

Total revenues are $439,712,514 and total expenditures are $429,626,704 as of the Annual Report. This results in a surplus of $10,085,810. The ongoing operating surplus is $1,203,196.

Beginning Fund Balance 7/1/16, Audited	$ 81,641,943

2016-17 Revenues 2016-17 Expenditures

Change from 3rd Quarter to Annual	$	1,293,299	Surplus

439,712,514 429,626,704

10,085,810

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

Ending Fund Balance 6/30/17, Unaudited	$ 91,751,351

$ 7,837,359	$9,128,569	$	1,291,210	Components of Fund Balance:

Non-Spendable:
Revolving Cash Reserve Prepaid Expenses
I.	Total General Fund Expenditures	Stores Inventory Reserve

144,000 514,202 1,281,097

Total General Fund expenditures changed from $437,710,997 as of the Third Quarter budget to $429,626,704, a decrease of $8,084,293.

Change from 3rd Quarter to Annual	$ (8,084,293)

Restricted

Assigned
Student Computer Refresh LCAP Supplemental
Fee Based Program Carryover Citi-Kids/CHAPS (future capital) Program Carryover
Mandate Audit Reserve Site Carryover
Subtotal of Components

2,093,828

5,419,770 1,523,206 1,067,356 1,061,353 1,007,197 915,215 828,151
15,855,375

2016-17 Adopted Budget

$ 402,081,321

2016-17 Annual

$ 429,626,704

Increase/(Decrease)

$ 27,545,383

General Reserve 6/30/17

General Reserve as Percentage of Expenditures

One-Time Revenues in 2016-17: One-Time Revenues

Ongoing Operating Surplus

$ 75,872,378

17.7%

$ (8,906,212)

$	1,203,196

8

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

		14-15	15-16	16-17	17-18	17-18	18-19	19-20
Unaudited	Projected	
Actuals	Actuals	Actuals	Adopted	1st Interim	Projected	Projected

$279,504,215	$317,072,678	$339,166,659	$351,050,663	$351,091,714	$364,790,963	$379,225,589 $15,539,389       $16,772,180       $17,666,181       $14,321,878       $14,321,878       $14,321,878        $14,321,878 $36,218,581       $70,168,137       $60,947,482       $49,115,257       $57,761,913       $51,802,395        $51,919,209 $18,595,054       $17,016,912       $18,630,214       $13,908,773       $13,908,773       $13,908,773        $13,908,773
$3,019,512	$3,627,455	$3,301,979	$3,042,726	$3,042,726	$2,200,000	$2,200,000
	
Revenues
			
LCFF Sources Federal Revenues State Revenues
Other Local Revenues Other Sources
Total Revenues
			
		$352,876,751	$424,657,361	$439,712,515	$431,439,297	$440,127,004	$447,024,009	$461,575,449
	
		$339,705,049	$368,567,592

$159,110,247     $168,449,145     $178,638,159     $183,837,249     $186,146,234     $189,007,696       $192,397,773 $62,105,793       $67,574,966       $71,667,683       $73,002,033       $73,812,077       $75,350,198         $77,103,700 $80,768,035       $94,715,212     $107,620,816     $112,415,097     $115,641,950     $118,682,379       $125,358,230 $17,102,028       $19,515,914       $27,731,657       $27,959,108       $39,781,356       $28,238,699         $29,176,402 $26,207,784       $26,570,813       $29,432,341       $26,477,830       $28,944,414       $26,742,608         $27,472,887 $1,304,629         $1,521,547         $4,287,860             $713,451             $713,451                         $0                           $0 $6,772,467       $16,926,769       $10,248,188         $9,075,149         $9,075,149         $9,075,149           $9,075,149
	
Expenditures
			
Certificated Salaries Classified Salaries Employee Benefits Books and Supplies
Services & Other Operating Capital Outlay
Other Outgo/Debt Service Total Expenditures

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

Components of Ending Balance Non spendable
Restricted Assigned Undesignated
Unrestricted Reserve %
			
		$353,370,983	$395,274,366	$429,626,704	$433,479,917	$454,114,631	$447,096,729	$460,584,140
	
		(+	$366,559,951
$52,753,180       $52,258,948       $81,641,943       $91,727,754       $91,727,754       $77,740,127         $77,667,407 ($494,232)      $29,382,995       $10,085,811        ($2,040,620)     ($13,987,627)            ($72,720)             $991,309 $0                         $0                         $0                         $0                         $0                         $0                           $0
$0	$0	$0	$0	$0	$0	$0
	
		$52,258,948	$81,641,943	$91,727,754	$89,687,134	$77,740,127	$77,667,407	$78,658,716

$	2,300,009     $	1,966,771     $	1,939,299     $	1,939,299     $	1,939,299     $	1,939,299     $	1,939,299 $         983,517     $	2,666,777     $	2,093,828     $	2,093,828     $                 -	$                 -	$                   -
$	7,320,263     $ 16,497,344     $ 11,822,248     $ 11,822,248     $	-	$	-	$	-
$ 41,655,159     $ 60,511,051     $ 75,872,379     $ 73,831,759     $ 75,800,828     $ 75,728,108     $     76,719,417 11.8%                  15.3%                  17.7%                  17.0%                  16.7%                  16.9%                   16.7%

9

Fund: 01 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

01 - GENERAL FUND	$416,232,807	$436,891,037	$439,712,514	$23,479,707	$2,821,477	5.6	0.6
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

221,562,500

$221,562,500

216,107,096

$216,107,096

213,625,809

$213,625,809

(7,936,691)

($7,936,691)

(2,481,288)

($2,481,288)

(3.6)	(1.1)

(3.6)	(1.1)

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

54,032,164 $54,032,164

0 $0

719,755 $719,755

0 $0

64,018,618 $64,018,618

3,184,322 $3,184,322

0 $0

618,139 $618,139

(6,739,809)

($6,739,809)

54,291,690 $54,291,690

0 $0

711,902 $711,902

917 $917

66,770,441 $66,770,441

3,311,316 $3,311,316

88,508 $88,508

875,922 $875,922

(4,226,732)

($4,226,732)

53,771,449 $53,771,449

443,184 $443,184

711,902 $711,902

917 $917

66,905,452 $66,905,452

3,308,748 $3,308,748

88,508 $88,508

913,081 $913,081

(4,462,040)

($4,462,040)

(260,715) ($260,715)

443,184 $443,184

(7,853) ($7,853)

917 $917

2,886,834 $2,886,834

124,426 $124,426

88,508 $88,508

294,942 $294,942

2,277,769

$2,277,769

(520,241)                     (0.5)                     (1.0) ($520,241)                    (0.5)                    (1.0)

443,184                      N/A                      N/A $443,184                     N/A                     N/A

0                     (1.1)                       0.0 $0                    (1.1)                       0.0

0                      N/A                       0.0 $0                     N/A                       0.0

135,011                       4.5                       0.2 $135,011                       4.5                       0.2

(2,568)                       3.9                     (0.1) ($2,568)                       3.9                    (0.1)

0                      N/A                       0.0 $0                     N/A                       0.0

37,159                     47.7                       4.2 $37,159                     47.7                       4.2

(235,308)	(33.8)	5.6

($235,308)	(33.8)	5.6

10

Fund: 01 SubFund: -

8010 - 8099 Revenue Limit Sources

8047 - Community Redevelopment Funds

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

804700 - RL COMM REDEVL FUNDS

8082 - Other In-Lieu Taxes

808200 - RL OTH IN-LIEU TAXES

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

8096 - Transfers to Charter Schools in Lieu of Property Taxes

809600 - IN LIEU PROPERTY TAX TRANSFER

0 $0

0 $0

0 $0

(473,180)

1,218,232 $1,218,232

0 $0

0 $0

(544,723)

4,440,105 $4,440,105

9,321 $9,321

(4,661) ($4,661)

(585,116)

4,440,105 $4,440,105

9,321 $9,321

(4,661) ($4,661)

(111,936)

3,221,873 $3,221,873

9,321 $9,321

(4,661) ($4,661)

(40,393)

N/A                   264.5 N/A                   264.5

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

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

23.7	7.4

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

8181 - Special Education - Entitlement 818100 - FED SP ED ENTITLEMENT

8182 - Special Education - Discretionary Grants 818200 - FED SP ED DISCRETIONARY GRANTS

8290 - All Other Federal Revenue

821000 - FED DEFERRED REVENUE 829000 - FED OTH REV

8100 - 8299 Federal Revenue

Percent of Total

($473,180)

$336,922,509 80.9%

5,410,799 $5,410,799

1,386,368 $1,386,368

0 9,620,772

$9,620,772

$16,417,939

3.9%

($544,723)

$338,604,569 77.5%

5,633,455 $5,633,455

1,627,610 $1,627,610

23,150 10,754,648

$10,777,798

$18,038,863

4.1%

($585,116)

$339,166,659 77.1%

5,669,455 $5,669,455

1,624,473 $1,624,473

4,185 10,368,067

$10,372,253

$17,666,181

4.0%

($111,936)

$2,244,150

258,656 $258,656

238,105 $238,105

4,185 747,295

$751,481

$1,248,242

($40,393)

$562,090

36,000 $36,000

(3,137) ($3,137)

(18,964) (386,581)

($405,545)

($372,682)

23.7	7.4

0.7	0.2

4.8                       0.6 4.8                       0.6

17.2                     (0.2) 17.2                    (0.2)

N/A                  (81.9) 7.8                     (3.6)

7.8	(3.8)

7.6	(2.1)

11

Fund: 01 SubFund: -

8300 - 8599 Other State Revenue

8311 - Other State Apportionments - Current Year

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

831100 - ST OTH APPORTIONMENTS

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

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

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

8639 - All Other Sales

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

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

21,869,857 $21,869,857

10,933,127 $10,933,127

7,496,839 0

$7,496,839

0 7,180,748

$7,180,748

$47,480,571 11.4%

25,000 $25,000

88,556 38,000 105,000 0

$231,556

0 $0

925,000

$925,000

22,287,808 $22,287,808

10,026,367 $10,026,367

8,128,191 225,945

$8,354,136

461,599 19,416,492

$19,878,090

$60,546,401 13.9%

25,000 $25,000

84,211 28,484 85,000 0

$197,695

0 $0

1,175,000

$1,175,000

22,282,662 $22,282,662

10,058,045 $10,058,045

7,989,173 225,945

$8,215,117

(3,829,073) 24,220,730

$20,391,657

$60,947,482 13.9%

20,176 $20,176

94,816 25,000 67,985 6,355

$194,156

18,000 $18,000

2,144,725

$2,144,725

412,805 $412,805

(875,082) ($875,082)

492,334 225,945

$718,278

(3,829,073) 17,039,983

$13,210,909

$13,466,911

(4,824) ($4,824)

6,260 (13,000) (37,015) 6,355

($37,400)

18,000 $18,000

1,219,725

$1,219,725

(5,146) ($5,146)

31,678 $31,678

(139,018) 0

($139,018)

(4,290,672) 4,804,239

$513,567

$401,080

(4,824) ($4,824)

10,606 (3,484) (17,015) 6,355

($3,539)

18,000 $18,000

969,725

$969,725

1.9                       0.0 1.9                       0.0

(8.0)                       0.3 (8.0)                       0.3

6.6                     (1.7) N/A                       0.0

9.6	(1.7)

N/A                (929.5) 237.3                     24.7

184.0	2.6

28.4	0.7

(19.3)                  (19.3) (19.3)                  (19.3)

7.1                     12.6 (34.2)                  (12.2) (35.3)                  (20.0) N/A                      N/A

(16.2)	(1.8)

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

131.9	82.5

131.9	82.5

12

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8677 - Interagency Services Between LEAs

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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 868905 - LOC SHOP CRD DIR#5
868909 - LOC SPORTS & REC ELEM ATH 868914 - LOC SPONSORS
868940 - LOC SOS EXTERNAL FEES 868941 - LOC SOS CUSD FEES

441,696 $441,696

3,633,662 25,491 13,804 17,223 1,307
0 32,500
1,144,899 522,469

$5,391,355

824,758 $824,758

3,699,200 26,991 15,365 16,583 2,270
0 8,920
1,354,175 522,469

$5,645,972

646,144 $646,144

3,496,778 12,247 12,477 8,228 6,948
0 18,420
1,741,639 576,430

$5,873,167

204,448 $204,448

(136,885) (13,244) (1,327) (8,995) 5,641
0 (14,080) 596,741 53,961

$481,813

(178,614) ($178,614)

(202,422) (14,744) (2,888) (8,355) 4,678
0 9,500
387,465 53,961

$227,195

46.3                  (21.7) 46.3                  (21.7)

(3.8)                     (5.5) (52.0)                  (54.6) (9.6)                  (18.8) (52.2)                  (50.4) 431.5                   206.1 N/A                      N/A (43.3)                   106.5 52.1                     28.6 10.3                     10.3

8.9	4.0

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

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

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE 869905 - PREPAYMENTS/DEPOSITS 869910 - LOC REBATE-CCARD 869915 - REIMB REVENUE
869917 - BENEFIT REBATES 869919 - E-RATE REVENUE 869930 - DONATION
869941 - CVRC/EARLY INTER SUPPL 869943 - SP ED SEMINARS
869944 - FAMILY RESOURCE CENTER 869945 - MISC SPED GRANTS 869946 - LOCAL MISC REVENUE 869990 - 21ST CENTURY

700 $700

2,567,763 0
40,000 100,000 137,519 25,000 0
1,429,805 0
6,520 1,210 300 237,550

$4,545,666

700 $700

4,086,586 1,000 91,159 130,000 137,519 167,628 43,051 2,101,000 7,646 6,520 5,000 11,925 269,307

$7,058,341

4,661 $4,661

4,896,023 3,815 114,977 (583,926) 0 1,527,191 63,607 2,251,346 7,646 6,520 5,000 11,925 198,176

$8,502,301

3,961 $3,961

2,328,261 3,815 74,977 (683,926) (137,519) 1,502,191 63,607 821,542 7,646
0 3,790 11,625
(39,374)

$3,956,634

3,961 $3,961

809,437 2,815 23,818 (713,926) (137,519) 1,359,564 20,556 150,346
0 0 0 0
(71,130)

$1,443,960

565.8 565.8

90.7 N/A 187.4 (683.9) (100.0) 6008.8 N/A 57.5 N/A 0.0 313.3 3875.1 (16.6)

87.0

565.8 565.8

19.8 281.5 26.1 (549.2) (100.0) 811.1 47.7 7.2
0.0 0.0 0.0 0.0 (26.4)

20.5

13

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8783 - All Other Transfers from JPAs

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

878300 - TRANSFER FROM JPA

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
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

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

8980 - 8999 Contributions

Percent of Total

1,192,243 $1,192,243

$12,753,216 3.1%

1,258,573 $1,258,573

$1,258,573 0.3%

1,400,000 $1,400,000

$1,400,000 0.3%

0 0 0

$0

0 $0

$0

0.0%

1,197,991 $1,197,991

$16,125,457 3.7%

2,175,748 $2,175,748

$2,175,748 0.5%

1,400,000 $1,400,000

$1,400,000 0.3%

0 0 0

$0

0 $0

$0

0.0%

1,226,885 $1,226,885

$18,630,214 4.2%

1,900,350 $1,900,350

$1,900,350 0.4%

1,401,629 $1,401,629

$1,401,629 0.3%

609,000 0 (609,000)

$0

0 $0

$0

0.0%

34,642 $34,642

$5,876,998

641,777 $641,777

$641,777

1,629 $1,629

$1,629

609,000 0 (609,000)

$0

0 $0

$0

28,893 $28,893

$2,504,757

(275,398) ($275,398)

($275,398)

1,629 $1,629

$1,629

609,000 0 (609,000)

$0

0 $0

$0

2.9                       2.4 2.9                       2.4

46.1	15.5

51.0                  (12.7) 51.0                  (12.7)

51.0	(12.7)

0.1                       0.1 0.1                       0.1

0.1	0.1

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

N/A	N/A

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

N/A	N/A

14

Fund: 01 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

01 - GENERAL FUND	$402,081,321	$437,710,997	$429,626,704	$27,545,383	($8,084,293)	6.9	(1.8)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

110040 - TEACH SAL SUMMER/HOURLY 110050 - TEACH SAL SUB
110051 - TEACH SAL SCH BUS SUB 110060 - TEACH SAL STIPEND 110070 - TEACH SAL XTRA PD 110099 - TEACHER REIMBURSABLE

1200 - Certificated Pupil Support Salaries

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

128,781,091 2,477,741 1,661,681 1,109,599 7,012,062 2,227,500
0

$143,269,674

308,955 7,060,380 4,070,807 2,179,124 12,391 147,114
0

$13,778,771

130,655,949 2,948,653 1,803,721 1,625,709 7,004,388 2,424,764
0

$146,463,183

291,462 7,851,817 4,306,685 2,498,881 7,274 217,543
0

$15,173,662

130,562,909 2,894,774 1,743,308 1,389,397 6,676,569 2,356,315 39,023

$145,662,295

291,462 7,761,139 4,253,225 2,532,824 7,736 241,241 148

$15,087,775

1,781,818 417,033 81,626 279,798 (335,493) 128,815 39,023

$2,392,620

(17,494) 700,759 182,418 353,700 (4,654) 94,127 148

$1,309,004

(93,040)                       1.4                     (0.1) (53,879)                     16.8                     (1.8) (60,413)                       4.9                     (3.3) (236,311)                     25.2                  (14.5) (327,819)                     (4.8)                     (4.7) (68,449)                       5.8                     (2.8) 39,023                      N/A                      N/A

($800,888)	1.7	(0.5)

0                     (5.7)                       0.0 (90,678)                       9.9                     (1.2) (53,461)                       4.5                     (1.2) 33,943                     16.2                       1.4 463                  (37.6)                       6.4 23,697                     64.0                     10.9 148                      N/A                      N/A

($85,887)	9.5	(0.6)

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

4,740,153 313,393 3,511,333 769,191 601,405 3,882,396

$13,817,870

4,895,225 325,839 3,456,712 792,698 733,802 4,017,609

$14,221,885

4,907,081 326,294 3,448,292 792,698 737,674 3,989,178

$14,201,217

166,928 12,901 (63,041) 23,507 136,269 106,782

$383,346

11,856 455 (8,420) 0 3,872
(28,432)

($20,668)

3.5                       0.2 4.1                       0.1 (1.8)                     (0.2) 3.1                       0.0 22.7                       0.5 2.8                     (0.7)

2.8	(0.1)

15

Fund: 01 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1900 - Other Certificated Salaries

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

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

2100 - Classified Instructional Salaries

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

654,550 910,308 1,475,158 750
0 35,195 35,558 0

$3,111,518

$173,977,834 43.3%

11,495,958 573,125 322,218 1,305,999 0

$13,697,300

760,622 1,119,409 1,531,506 3,894
0 100,770 36,477 0

$3,552,676

$179,411,406 41.0%

13,056,904 602,675 171,580 1,275,478 55

$15,106,692

780,209 1,110,475 1,522,103 2,832 49,914 88,575 41,962 90,803

$3,686,873

$178,638,159 41.6%

13,036,509 594,575 147,399 1,362,249 69

$15,140,801

125,659 200,168 46,945 2,082 49,914 53,380 6,404 90,803

$575,355

$4,660,325

1,540,550 21,450 (174,819) 56,250
69

$1,443,500

19,587 (8,933) (9,403) (1,061) 49,914 (12,195) 5,486 90,803

$134,197

($773,247)

(20,396) (8,101) (24,180) 86,771 14

$34,109

19.2                       2.6 22.0                     (0.8) 3.2                     (0.6) 277.6                  (27.3) N/A                      N/A 151.7                  (12.1) 18.0                     15.0 N/A                      N/A

18.5	3.8

2.7	(0.4)

13.4                     (0.2) 3.7                     (1.3) (54.3)                  (14.1) 4.3                       6.8 N/A                     26.1

10.5	0.2

16

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

2,755,727 1,149,104 6,158,731 2,342,525 293,753 2,993,481 45,072 254,211 184,225 985,892 3,166,339 120,396 1,211,790 590,228 45,406
0

$22,296,881

3,080,812 1,198,570 6,404,740 2,413,767 303,475 3,118,474 73,168 238,848 221,796 870,506 2,782,209 106,176 1,659,072 698,559 57,658
0

$23,227,831

3,077,541 1,190,844 6,305,102 2,382,019 310,158 3,099,381 75,127 248,809 223,107 868,466 2,966,465 151,150 1,572,792 675,036 53,962 41,953

$23,241,911

321,813 41,740 146,371 39,494 16,405 105,900 30,055 (5,403) 38,882 (117,427) (199,874) 30,754 361,002 84,807 8,556 41,953

$945,030

(3,272)                     11.7                     (0.1) (7,726)                       3.6                     (0.6) (99,638)                       2.4                     (1.6) (31,748)                       1.7                     (1.3) 6,684                       5.6                       2.2 (19,093)                       3.5                     (0.6) 1,959                     66.7                       2.7 9,961                     (2.1)                       4.2 1,310                     21.1                       0.6 (2,041)                  (11.9)                     (0.2) 184,256                     (6.3)                       6.6 44,973                     25.5                     42.4 (86,280)                     29.8                     (5.2) (23,524)                     14.4                     (3.4) (3,696)                     18.8                     (6.4) 41,953                      N/A                      N/A

$14,080	4.2	0.1

2300 - Classified Supervisors' and Administrators' Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

8,208,356 63,000
0 18,987

$8,290,343

15,076,639 15,513 308,762 57,532 15,770

$15,474,216

244,218 605,553 69,145 545,298 1,751,344

8,781,807 63,000
0 4,837

$8,849,643

15,245,106 9,245 286,605 71,503 32,631

$15,645,089

262,331 675,466 72,342 561,251 1,701,444

8,589,999 63,000 1,405 5,281

$8,659,684

14,999,521 9,085 270,767 46,119 26,496

$15,351,988

249,246 672,840 72,342 524,465 1,703,036

381,642 0
1,405 (13,706)

$369,341

(77,118) (6,428) (37,995) (11,413) 10,726

($122,228)

5,028 67,287 3,197 (20,833) (48,308)

(191,808)                       4.6                     (2.2) 0                       0.0                       0.0
1,405                      N/A                      N/A 444                  (72.2)                       9.2

($189,959)	4.5	(2.1)

(245,585)                     (0.5)                     (1.6) (160)                  (41.4)                     (1.7) (15,838)                  (12.3)                     (5.5) (25,384)                  (19.8)                  (35.5) (6,135)                     68.0                  (18.8)

($293,101)	(0.8)	(1.9)

(13,085)                       2.1                     (5.0) (2,627)                     11.1                     (0.4) 0                       4.6                       0.0 (36,786)                     (3.8)                     (6.6) 1,592                     (2.8)                       0.1

17

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2900 - Other Classified Salaries

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

293,924 542,576 33,076 3,082,665 23,767 218,061
0

$7,409,627

$67,168,367

16.7%

300,101 575,847 41,700 3,820,671 8,667 180,437
0

$8,200,258

$71,029,514

16.2%

302,748 711,049 78,739 4,120,120 24,839 162,938 650,937

$9,273,299

$71,667,683

16.7%

8,824 168,473 45,663 1,037,455 1,072 (55,123) 650,937

$1,863,672

$4,499,316

2,647                       3.0                       0.9 135,201                     31.1                     23.5 37,040                   138.1                     88.8 299,449                     33.7                       7.8 16,172                       4.5                   186.6 (17,499)                  (25.3)                     (9.7) 650,937                      N/A                      N/A

$1,073,041	25.2	13.1

$638,169	6.7	0.9

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	21,013,786

$21,013,786

32,980,139

$32,980,139

35,390,079

$35,390,079

14,376,294

$14,376,294

2,409,940	68.4	7.3

$2,409,940	68.4	7.3

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	233,005

$233,005

412,870

$412,870

495,251

$495,251

262,246

$262,246

82,381	112.5	20.0

$82,381	112.5	20.0

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	93,005

$93,005

141,280

$141,280

154,108

$154,108

61,104

$61,104

12,828	65.7	9.1

$12,828	65.7	9.1

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

8,092,329 $8,092,329

48,839 2,543,720 16,897

$2,609,456

8,761,301 $8,761,301

86,540 2,399,291 21,477

$2,507,307

8,223,965 $8,223,965

82,215 2,396,089 31,467

$2,509,771

131,636 $131,636

33,376 (147,631) 14,570

($99,685)

(537,336) ($537,336)

(4,325) (3,201) 9,990

$2,464

1.6                     (6.1) 1.6                    (6.1)

68.3	(5.0) (5.8)	(0.1) 86.2                     46.5

(3.8)	0.1

18

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

3,829,914 957,003 200,090

$4,987,008

26,029,686 2,383,059 455,291 149,948

$29,017,984

13,539,316 1,443,861 248,858 76,083 255,074

$15,563,191

3,930,549 1,048,314 205,871

$5,184,735

26,088,240 2,200,922 415,988 174,498

$28,879,648

13,608,630 1,318,867 250,681 86,769 293,447

$15,558,393

3,635,962 997,127 267,143

$4,900,232

26,510,422 2,333,098 441,671 175,355

$29,460,546

13,236,777 1,228,814 232,545 87,904 237,073

$15,023,114

(193,952) 40,124 67,052

($86,776)

480,736 (49,961) (13,621) 25,407

$442,562

(302,539) (215,047) (16,313) 11,822 (18,000)

($540,077)

(294,587) (51,187) 61,272

($284,503)

422,182 132,176 25,683 857

$580,898

(371,853) (90,053) (18,136) 1,136 (56,374)

($535,279)

(5.1)                     (7.5) 4.2                     (4.9) 33.5                     29.8

(1.7)	(5.5)

1.8	1.6 (2.1)	6.0 (3.0)	6.2 16.9                       0.5

1.5	2.0

(2.2)                     (2.7) (14.9)                     (6.8) (6.6)                     (7.2) 15.5                       1.3 (7.1)                  (19.2)

(3.5)	(3.4)

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

85,476 $85,476

34,642

$34,642

87,388 $87,388

39,149

$39,149

86,982 $86,982

34,910

$34,910

1,506                           (406) $1,506                        ($406)

268	(4,239)

$268	($4,239)

1.8                     (0.5) 1.8                    (0.5)

0.8	(10.8)

0.8	(10.8)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT	935,819

$935,819

885,384

$885,384

1,085,315

$1,085,315

149,496

$149,496

199,931

$199,931

16.0	22.6

16.0	22.6

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS

3701 - OPEB, Allocated, certificated positions

370100 - RETIREE BENEFITS CERT

1,434,504 $1,434,504

5,728,019

$5,728,019

1,482,497 $1,482,497

5,921,797

$5,921,797

1,476,969 $1,476,969

5,878,108

$5,878,108

42,465 $42,465

150,089

$150,089

(5,528) ($5,528)

(43,689)

($43,689)

3.0                     (0.4) 3.0                    (0.4)

2.6	(0.7)

2.6	(0.7)

19

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3702 - OPEB, Allocated, classified positions

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

370200 - RETIREE BENEFIT CLASSIFIED

3901 - Other Benefits, certificated positions

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

3902 - Other Benefits, classified positions

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

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

-

818201 - FEDERAL DEF REVENUE

Percent of Total

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

410000 - TEXTBOOKS

1,719,103 $1,719,103

1,705 669,778 143,670

$815,152

1,500 263,676 64,437

$329,613

$92,692,091 23.1% 83.0%

0 $0

$0 0.0%

4,342,510

$4,342,510

1,787,422 $1,787,422

0 717,581 73,930

$791,511

1,500 283,881 62,513

$347,893

$105,768,716 24.2% 81.4%

0 $0

$0 0.0%

7,819,753

$7,819,753

1,741,102 $1,741,102

0 714,313 95,315

$809,628

0 286,565 64,170

$350,735

$107,620,816 25.0% 83.3%

0 $0

$0 0.0%

8,881,078

$8,881,078

21,998 $21,998

(1,705) 44,535 (48,355)

($5,524)

(1,500) 22,889 (267)

$21,122

$14,928,724

0 $0

$0

4,538,568

$4,538,568

(46,320) ($46,320)

0 (3,268) 21,385

$18,117

(1,500) 2,684 1,657

$2,842

$1,852,100

0 $0

$0

1,061,324

$1,061,324

1.3 1.3

(100.0) 6.6 (33.7)

(0.7)

(100.0) 8.7 (0.4)

6.4

16.1

N/A N/A

N/A

104.5

104.5

(2.6) (2.6)

N/A (0.5) 28.9

2.3

(100.0) 0.9 2.7

0.8

1.8

N/A N/A

N/A

13.6

13.6

20

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4200 - Books and Other Reference Materials

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

420000 - OTH BOOKS/LIBRARY 420099 - BOOKS REIMB

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430002 - HOLDING INSTR SUPP 430004 - PRINTING/PUBLISHING 430005 - FOOD/IN-HOUSE MEETINGS 430006 - FOOD SUP SIERRA OUTDOOR 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430012 - ERGONOMICS/PURCHASING 430023 - SALES/USE TAX
430026 - FACILITY USE SUPPLIES 430031 - VANDALISM
430038 - UNIFORMS 430050 - SUPPLIES M&O
430051 - SMALL TOOLS M&O 430052 - ASBESTOS/CONCRETE M&O 430053 - LAMP REPLACEMENT M&O 430054 - SUPP M&O SAFETY
430055 - SUPPLIES POOL 430060 - SUPPLIES GROUNDS
430061 - SUPPLIES HAZARDOUS WASTE 430062 - SUPPLIES FIBAR M&O
430063 - SUPPLIES IRRIGATION 430064 - CHEMICAL PRE-EMERGENT 430065 - SUPP VARSITY FIELD 430066 - SUPP BASEBALL FIELD ELEM 430070 - SUPPLIES/TRANSP
430071 - SHOP TOOLS 430072 - GAS
430073 - DIESEL
430074 - SUPP OIL & GR TRANSP 430075 - TIRES/OTH VEHICLES 430076 - REPAIR SUPP TRANSP 430082 - INVENTORY ADJUSTMENT

307,572 0

$307,572

6,095,825 0 4,174,454 44,195 343,036 206,843 27,352 4,498,893 10,000 1,000 15,899 124,151 124,820 1,332,924 52,773 7,000 66,000 22,500 234,650 230,678 93,000 51,500 142,800 6,380 40,845 855 347,000 9,000 371,000 792,427 59,000 38,331 444,580 18,138

259,439 0

$259,439

8,302,264 1,910,182 1,568,964 44,195 482,234 206,843 25,352 4,947,580 10,000 1,000 12,399 115,890 115,077 1,418,890 60,974 10,000 67,169 13,210 266,008 262,678 93,000 37,500 140,945 380 40,845 855 294,892 9,000 371,000 757,132 41,000 38,331 395,327 18,138

209,733 0

$209,733

4,326,434 4,897 4,904 30,621 404,483 273,049 20,894 3,660,719 2,308 2,713 17,314 124,239 95,846 1,478,999 83,947 14,382 82,145 2,457 246,861 229,262 92,840 39,975 160,115 1,386 26,810
0 434,070 1,488 287,535 572,035 62,888 0 425,098 15,465

(97,839) 0

($97,839)

(1,769,391) 4,897 (4,169,549) (13,574) 61,447 66,205 (6,458) (838,174) (7,692) 1,713 1,415
88 (28,974) 146,075 31,174 7,382 16,145 (20,043) 12,211 (1,416) (160) (11,525) 17,315 (4,994) (14,035) (855) 87,070 (7,512) (83,465) (220,392) 3,888 (38,331) (19,482) (2,673)

(49,706) 0

($49,706)

(3,975,830) (1,905,285) (1,564,060) (13,574) (77,751) 66,205 (4,458) (1,286,861) (7,692) 1,713 4,915 8,350 (19,231) 60,109 22,973 4,382 14,976 (10,754) (19,147) (33,416) (160)
2,475 19,170 1,006 (14,035) (855) 139,178 (7,512) (83,465) (185,098) 21,888 (38,331) 29,771 (2,673)

(31.8) N/A

(31.8)

(29.0) N/A (99.9) (30.7) 17.9 32.0 (23.6) (18.6) (76.9) 171.3 8.9 0.1 (23.2) 11.0 59.1 105.5 24.5 (89.1) 5.2 (0.6) (0.2) (22.4) 12.1 (78.3) (34.4)
(100.0) 25.1 (83.5) (22.5) (27.8) 6.6 (100.0) (4.4) (14.7)

(19.2) N/A

(19.2)

(47.9) (99.7) (99.7) (30.7) (16.1) 32.0 (17.6) (26.0) (76.9) 171.3 39.6 7.2 (16.7) 4.2 37.7 43.8 22.3 (81.4) (7.2) (12.7) (0.2) 6.6 13.6 264.8 (34.4) (100.0) 47.2 (83.5) (22.5) (24.4) 53.4 (100.0) 7.5 (14.7)

21

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430091 - OFFSET FOR 5700 OBJECTS 430099 - REIMB SUPPLY

4400 - Noncapitalized Equipment

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

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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

5200 - Travel and Conferences

520000 - CONF/TRAVEL

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

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5400 - Insurance

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

0 0

$20,027,848

6,549,655 24,257
0

$6,573,911

$31,251,841 7.8%

1,961,521 $1,961,521

1,184,198 355,699 42,000
0

$1,581,897

83,046 $83,046

519,982 1,561,230 29,607 (998,150)

$1,112,669

16,550 0

$22,095,805

5,988,665 22,922
0

$6,011,587

$36,186,584 8.3%

3,436,350 $3,436,350

1,714,499 366,089 42,000
0

$2,122,588

93,983 $93,983

519,982 1,727,924 40,607 (1,069,580)

$1,218,932

(247) (445,623)

$12,780,308

5,953,120 0 (92,582)

$5,860,539

$27,731,657 6.5%

2,927,932 $2,927,932

1,586,502 278,372 39,978 95,476

$2,000,328

49,558 $49,558

558,362 1,735,300 23,651 (1,070,420)

$1,246,893

(247) (445,623)

($7,247,540)

(596,534) (24,257) (92,582)

($713,372)

($3,520,184)

966,411 $966,411

402,304 (77,327) (2,022) 95,476

$418,431

(33,488) ($33,488)

38,380 174,070 (5,956) (72,270)

$134,224

(16,798) (445,623)

($9,315,497)

(35,545) (22,922) (92,582)

($151,048)

($8,454,927)

(508,419) ($508,419)

(127,996) (87,717) (2,022) 95,476

($122,260)

(44,425) ($44,425)

38,380 7,376 (16,956) (839)

$27,961

N/A N/A

(36.2)

(9.1) (100.0) N/A

(10.9)

(11.3)

49.3 49.3

34.0 (21.7) (4.8) N/A

26.5

(40.3) (40.3)

7.4 11.1 (20.1) 7.2

12.1

(101.5) N/A

(42.2)

(0.6) (100.0) N/A

(2.5)

(23.4)

(14.8) (14.8)

(7.5) (24.0) (4.8) N/A

(5.8)

(47.3) (47.3)

7.4 0.4 (41.8) 0.1

2.3

22

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5500 - Operations and Housekeeping Services

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

1,549,383 276,538 135,239 6,020 36,100 87,138 6,445,279 923,000

$9,458,697

1,549,383 288,888 127,848 1,800 41,100 87,138 6,445,279 923,000

$9,464,436

1,404,329 343,366 102,863 1,210 29,601 77,613 7,038,694 1,134,450

$10,132,126

(145,054) 66,828 (32,376) (4,810) (6,499) (9,525) 593,415 211,450

$673,429

(145,054) 54,478 (24,985) (590) (11,499) (9,525) 593,415 211,450

$667,690

(9.4)                     (9.4) 24.2                     18.9 (23.9)                  (19.5) (79.9)                  (32.8) (18.0)                  (28.0) (10.9)                  (10.9) 9.2                       9.2 22.9                     22.9

7.1	7.1

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

178,987 2,733,707 289,551 12,440 155,019 306,398 111,325 27,915 77,900 446,570 65,000 61,500 139,000 130,183 14,900
0

$4,750,396

302,745 2,798,535 300,619 9,970 171,205 321,031 116,125 27,915 77,900 569,915 89,000 78,805 145,772 129,183 14,900
0

$5,153,618

341,628 2,657,580 271,682 3,670 123,799 252,892 105,411 25,982 59,500 632,504 87,395 81,699 218,515 95,297 2,603 (16,952)

$4,943,205

162,641 (76,127) (17,869) (8,771) (31,221) (53,506) (5,914) (1,933) (18,400) 185,934 22,395 20,199 79,515 (34,886) (12,297) (16,952)

$192,809

38,884 (140,955) (28,937) (6,300) (47,406) (68,139) (10,714) (1,933) (18,400) 62,589 (1,605) 2,894 72,744 (33,886) (12,297) (16,952)

($210,414)

90.9                     12.8 (2.8)                     (5.0) (6.2)                     (9.6) (70.5)                  (63.2) (20.1)                  (27.7) (17.5)                  (21.2) (5.3)                     (9.2) (6.9)                     (6.9) (23.6)                  (23.6) 41.6                     11.0 34.5                     (1.8) 32.8                       3.7 57.2                     49.9 (26.8)                  (26.2) (82.5)                  (82.5) N/A                      N/A

4.1	(4.1)

23

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575003 - DIRECT COST/UTILITY INTERFUND 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
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

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

$0

(96,312) (182,500) (3,326) (37,435) 9,293 (28,440) (8,040) (2,350) (25,565) (20,665) (8,100)

($403,440)

0 0 0 0
(1,000) 0 0 0 0 0 0 0 0 0

($1,000)

(104,312) (182,500) (7,326) (46,835) 3,793 (23,327) (9,427) (2,509) (25,565) (21,020) (10,500)

($429,528)

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

$0

(106,463) (175,000) (7,753) (29,649) 8,272 (25,748) (10,608) (3,958)
0 (26,227) (11,498)

($388,633)

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

$0

(10,151) 7,500 (4,427) 7,786 (1,021) 2,692 (2,568) (1,608) 25,565 (5,562) (3,398)

$14,807

0 0 0 0
1,000 0 0 0 0 0 0 0 0 0

$1,000

(2,151) 7,500 (427) 17,186 4,479 (2,421) (1,180) (1,449) 25,565 (5,207) (998)

$40,896

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

N/A

10.5 (4.1) 133.1 (20.8) (11.0) (9.5) 31.9 68.4 (100.0) 26.9 41.9

(3.7)

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

(100.0)

2.1 (4.1) 5.8 (36.7) 118.1 10.4 12.5 57.7 (100.0) 24.8 9.5

(9.5)

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580003 - CHARTER BUS 580005 - LEGAL SERVICES 580006 - ADVERTISING
580007 - FEES/ADMINISTRATIVE 580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER

318,208 4,734,238 800,698 1,408,800 49,123 9,000 224,109 159,070

362,474 5,156,267 792,968 1,438,633 101,713 16,610 422,375 174,992

267,049 3,235,666 791,547 1,048,365 91,361 11,606 536,158 348,204

(51,159) (1,498,572) (9,150) (360,435) 42,238 2,606 312,049 189,134

(95,425) (1,920,601) (1,420) (390,268) (10,352) (5,004) 113,783 173,212

(16.1)                  (26.3) (31.7)                  (37.2) (1.1)                     (0.2) (25.6)                  (27.1) 86.0                  (10.2) 29.0                  (30.1) 139.2                     26.9 118.9                     99.0

24

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5800 - Professional/Consulting Services and Operating Expenditures

580010 - SOFTWARE LICENSE 580011 - FCOE STRS PENATLIES 580021 - LEGAL SETTLEMENTS 580023 - CONS FEE TRANS/QZAB 580024 - CONS FEE TRUSTEE 580025 - CONS FEE/ CCELC 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

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS 617006 - SITE IMPRV CONSTRUCTION

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620006 - CONSTRUCTION

6400 - Equipment

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

6000 - 6999 Capital Outlay

Percent of Total

316,301 1,000 197,472 1,000 1,500 10,000 0 154,831 0

$8,385,349

349,456 106,827 373,787 0

$830,070

$27,760,206 6.9%

0 0

$0

0 0

$0

265,133 0

$265,133

$265,133

0.1%

1,111,968 1,000 170,472 1,000
0 0 0
67,492 0

$9,817,964

347,369 119,974 374,049 0

$841,391

$31,718,735 7.2%

0 986,000

$986,000

394,911 104,700

$499,611

3,193,504 0

$3,193,504

$4,679,114

1.1%

1,125,553 2,074 45,679
0 0 0
24,526 0 32,226

$7,560,013

522,173 130,725 307,721 300

$960,919

$29,432,341 6.9%

64,126 0

$64,126

375,987 0

$375,987

3,838,570 9,177

$3,847,747

$4,287,860

1.0%

809,252 1,074 (151,793) (1,000) (1,500) (10,000) 24,526 (154,831) 32,226

($825,337)

172,716 23,898 (66,066) 300

$130,849

$1,672,136

64,126 0

$64,126

375,987 0

$375,987

3,573,437 9,177

$3,582,614

$4,022,727

13,585 1,074 (124,793) (1,000)
0 0
24,526 (67,492) 32,226

($2,257,951)

174,804 10,752 (66,328) 300

$119,528

($2,286,393)

64,126 (986,000)

($921,874)

(18,924) (104,700)

($123,624)

645,066 9,177

$654,243

($391,255)

255.8 107.4 (76.9) (100.0) (100.0) (100.0) N/A (100.0) N/A

(9.8)

49.4 22.4 (17.7) N/A

15.8

6.0

N/A N/A

N/A

N/A N/A

N/A

1347.8 N/A

1351.3

1517.2

1.2 107.4 (73.2) (100.0) N/A N/A N/A (100.0) N/A

(23.0)

50.3 9.0 (17.7) N/A

14.2

(7.2)

N/A (100.0)

(93.5)

(4.8) (100.0)

(24.7)

20.2 N/A

20.5

(8.4)

25

Fund: 01 SubFund: -

7000 - 7499 Other Outgo

7130 - State Special Schools

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

713000 - STATE SP SCH

7283 - All Other Transfers to JPAs

722300 - TRANSFER OUT TO JPA CART

7310 - Transfers of Indirect Costs

731010 - DIRECT SUP/INDIRECT COST

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

7000 - 7499 Other Outgo

Percent of Total

20,000 $20,000

785,079 $785,079

0 $0

(1,225,453) ($1,225,453)

25,442 $25,442

1,523,423 $1,523,423

$1,128,490

0.3%

20,000 $20,000

785,079 $785,079

0 $0

(1,272,285) ($1,272,285)

25,442 $25,442

1,523,423 $1,523,423

$1,081,658

0.2%

1,199 $1,199

858,714 $858,714

0 $0

(1,289,159) ($1,289,159)

25,442 $25,442

1,523,423 $1,523,423

$1,119,619

0.3%

(18,801) ($18,801)

73,636 $73,636

0 $0

(63,706) ($63,706)

0 $0

0 $0

($8,871)

(18,801)                  (94.0)                  (94.0) ($18,801)                  (94.0)                  (94.0)

73,636                       9.4                       9.4 $73,636                       9.4                       9.4

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

(16,874)                       5.2                       1.3 ($16,874)                       5.2                       1.3

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

$37,961	(0.8)	3.5

26

Fund: 01 SubFund: -

7600 - 7629 Interfund Transfers Out

7612 - Between General Fund and Special Reserve Fund

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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
761914 - TRANSFER TO SPEC RES/CAP PROJ 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

267,355 1,700,000

$1,967,355

846,880 1,731,025 492,099 2,800,000

$5,870,004

$7,837,359

1.9%

265,960 1,700,000

$1,965,960

846,880 1,730,332 492,099 2,800,000

$5,869,311

$7,835,271

1.8%

265,960 1,700,000

$1,965,960

846,880 1,730,332 492,099 4,093,299

$7,162,609

$9,128,569

2.1%

(1,395) 0

($1,395)

0 (693) 0
1,293,299

$1,292,605

$1,291,210

0                     (0.5)                       0.0 0                       0.0                       0.0

$0	(0.1)	0.0

0	0.0	0.0 0	0.0	0.0 0	0.0	0.0
1,293,299	46.2	46.2

$1,293,299	22.0	22.0

$1,293,299	16.5	16.5

27

SUMMARY OF REVISIONS

2016-17 CHARTER SCHOOL FUND BUDGET

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

I.	2016-17 Charter School Revenues

A. Local Control Funding Formula (LCFF)

B.  State Revenues

Annual	State	Revenues	of	$218,521 represents an increase of $41,068 compared to the Third Quarter budget. This increase was directly related to the new College. Readiness Block Grant awarded to Clovis Online during the 2016-17 fiscal year.

The Annual LCFF Revenue is $3,326,070 which represents an increase of $126,067 when compared to the Third Quarter budget. The change is due to an adjustment to the 2015-16	LCFF	apportionment	and	an increase in the LCFF gap closure for the 2016-17 fiscal year. The LCFF gap closure increased from 55.28% for the Third Quarter budget to 56.08% at year end.

Change from 3rd Quarter to Annual

2016-17	2016-17 Adopted Budget              Annual

$142,930	$ 218,521

$	41,068

Increase/(Decrease)

$	75,591

C.  Local Revenues Change from 3rd Quarter to Annual	$ 126,067

2016-17 Adopted Budget

$ 2,740,374

2016-17 Annual

$ 3,326,070

Increase/(Decrease)

$ 585,696

Annual	Local	Revenues	of	$38,462 represents an increase of $5,115 from the Third Quarter budget. This difference was due to higher than projected interest revenues.

28

Change from 3rd Quarter to Annual	$	5,115	Change from 3rd Quarter to Annual	$	40,306

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

$ 8,452	$ 38,462	$	30,010	$ 1,197,278	$ 1,330,955	$ 133,678

D. Total Charter School Revenues	B.	Classified Employee Salaries

Total Annual Revenues for the Charter School Fund are $3,583,053 which reflects an increase of $172,250 from the Third Quarter budget.

Annual Classified Salaries of $229,886 represents an increase of $8,644 from the Third Quarter budget. This difference was due to the school’s increased usage of Instructional Assistants to better serve the student population.

Change from 3rd Quarter to Annual	$ 172,250

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)	Change from 3rd Quarter to Annual	$	8,644

$ 2,891,756	$ 3,583,053	$ 691,297
2016-17

Adopted Budget

2016-17
Annual	Increase/(Decrease)

$ 212,816	$ 229,886	$	17,070 II.	2015-2016 Charter School Fund
Expenditures

A. Certificated Employee Salaries	C.	Employee Benefits

Annual Certificated Salaries of $1,330,955 represents an increase of $40,306 when compared to the Third Quarter budget. This change was due to the movement of a teacher to accommodate higher than anticipated ADA.

Annual Employee Benefits of $605,015 represents a slight increase of $284 from the Third Quarter budget.

29

E. Change from 3rd Quarter to Annual	$	284

Contracted Services and Other Operating Expenditures

2016-17	2016-17

Adopted Budget	Annual	Increase/(Decrease)

$ 553,978	$ 605,015	$	51,037

D. Books, Supplies and Other Materials

The annual Books, Supplies and Other Materials	expenditures	decreased	by $22,654 from the Third Quarter budget. This change was due to unspent Grant dollars earmarked to be spent next year as allowed for in the Grant document.

The annual Contracted Services and Other Operating	expenditures	decreased	by $3,438 from the Third Quarter budget. The decrease is primarily due to less than expected advertising expenditures for the school	year	and	decreased	utility expenditures.

Item	Budget Adjustment

Other Operating	$	(139) Utilities	$      (1,580) Advertising	        (1,719)
Change from 3rd Quarter to Annual $	(3,438)

2016-17 Adopted Budget

Change from 3rd Quarter to Annual	$ (22,654)	$ 253,857

2016-17 Annual

$ 107,947

Increase/(Decrease)

$ (145,910)

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

$ 164,881	$ 101,212	$	(63,669)

30

F. Other Outgo	III.	Charter School Fund Balance

The annual Other Outgo expenditures increased by $3,181 when compared to the Third Quarter budget due to an adjustment to indirect cost.

The total annual Revenues of $3,583,053 and the total annual Expenditures of $2,423,371 resulted	in	a	surplus	of	$1,159,682. Therefore, the unaudited ending fund balance for the 2016-17 fiscal year can be calculated as follows:

Change from 3rd Quarter to Annual	$3,181

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

Beginning Fund Balance, Audited 7/1/16	$ 1,832,747

$ 46,335	$ 48,356	$	2,021

2016-17 Revenues 2016-17 Expenditures

3,583,053 2,423,371

Surplus/(Deficit)	$1,159,682

G. Total Charter School Fund Expenditures

The	annual	Charter	School	Fund expenditures of $2,423,371 reflects an increase of $26,322 from the budget at Third Quarter.

Ending Fund Balance, 6/30/17, Unaudited

Components of the Ending Fund Balance: Restricted:
Lottery

Educator Effectiveness College Readiness Block Grant

Assigned:
Capital Outlay
Sub-Total of Components

$ 2,992,429

$	 8,379 14,606 75,000

 2,300,000 $2,397,985

General Reserve, 6/30/17
Change from 3rd Quarter to Annual	$	26,322	General Reserve as a % of Expenditures

$ 594,444 24.5%

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

One-Time Items in 2016-17 Budget: One-Time Revenues
Ongoing Operating Surplus

$ (142,065) $ 1,017,617

$2,429,145	$ 2,423,371	$	(5,774)

31

Fund: 09 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

09 - CHARTER SCHOOLS	$2,891,756	$3,410,803	$3,583,053	$691,297	$172,250	23.9	5.1
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

1,851,393

$1,851,393

2,176,988

$2,176,988

2,184,845

$2,184,845

333,452

$333,452

7,857	18.0	0.4

$7,857	18.0	0.4

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

8096 - Transfers to Charter Schools in Lieu of Property Taxes

809600 - IN LIEU PROPERTY TAX TRANSFER

477,513 $477,513

0 $0

411,468

$411,468

543,599 $543,599

0 $0

479,416

$479,416

556,772 $556,772

(663) ($663)

585,116

$585,116

79,259 $79,259

(663) ($663)

173,648

$173,648

13,173 $13,173

(663) ($663)

105,700

$105,700

16.6                       2.4 16.6                       2.4

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

42.2	22.0

42.2	22.0

8010 - 8099 Revenue Limit Sources Percent of Total
8300 - 8599 Other State Revenue

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 859000 - ST OTHER REVENUE

8300 - 8599 Other State Revenue

Percent of Total

$2,740,374 94.8%

86,353 $86,353

56,577 0

$56,577

0 $0

$142,930

4.9%

$3,200,003 93.8%

78,956 $78,956

60,997 0

$60,997

37,500 $37,500

$177,453

5.2%

$3,326,070 92.8%

78,956 $78,956

62,661 1,904

$64,565

75,000 $75,000

$218,521

6.1%

$585,696

(7,397) ($7,397)

6,084 1,904

$7,988

75,000 $75,000

$75,591

$126,067

0 $0

1,664 1,904

$3,568

37,500 $37,500

$41,068

21.4	3.9

(8.6)                       0.0 (8.6)                       0.0

10.8                       2.7 N/A                      N/A

14.1	5.8

N/A                   100.0 N/A                   100.0

52.9	23.1

32

Fund: 09 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

866000 - LOC INTEREST INCOME/TREAS

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

8600 - 8799 Other Local Revenue Percent of Total
8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

898000 - CONTRIB FR UNRESTRICTED REV 898002 - CONTRIB FOR LCAP

8980 - 8999 Contributions

Percent of Total

7,952                        21,956 $7,952                     $21,956

500                        11,391 $500                     $11,391

$8,452                     $33,347 0.3%                           1.0%

0                                  0 0                                  0

$0	$0

$0	$0

0.0%	0.0%

28,296 $28,296

10,166 $10,166

$38,462 1.1%

0 0

$0

$0

0.0%

20,344 $20,344

9,666 $9,666

$30,010

0 0

$0

$0

6,340                   255.8                     28.9 $6,340                   255.8                     28.9

(1,225)                 1933.2                  (10.8) ($1,225)                1933.2                  (10.8)

$5,115	355.1	15.3

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

$0	N/A	N/A

$0	N/A	N/A

33

Fund: 09 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

09 - CHARTER SCHOOLS	$2,429,145	$2,397,050	$2,423,371	($5,774)	$26,322	(0.2)	1.1
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

120002 - GUIDANCE SAL GLS/GIS 120003 - PSYCHOLOGIST SAL

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL

130003 - LEARNING DIRECTOR SAL

1900 - Other Certificated Salaries

190003 - TRANSITION COORDINATORS 190040 - OTH CERT HOURLY

903,125 47,357 18,000

$968,482

107,930 0

$107,930

58,320 46,102

$104,422

14,327 2,117

$16,444

933,250 47,701 44,862

$1,025,813

157,140 0

$157,140

60,211 47,486

$107,697

0 0

$0

975,830 37,945 48,400

$1,062,175

161,086 0

$161,086

60,210 47,485

$107,696

0 0

$0

72,705 (9,412) 30,400

$93,693

53,156 0

$53,156

1,890 1,383

$3,274

(14,327) (2,117)

($16,444)

42,580 (9,756) 3,538

$36,362

3,945 0

$3,945

(1) (1)

($1)

0 0

$0

8.1	4.6 (19.9)                  (20.5) 168.9                       7.9

9.7	3.5

49.2                       2.5 N/A                      N/A

49.2	2.5

3.2                       0.0 3.0                       0.0

3.1	0.0

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

(100.0)	N/A

1000 - 1999 Certificated Personnel Salaries

Percent of Total

$1,197,278

49.3%

$1,290,650

53.8%

$1,330,956	$133,678	$40,306	11.2	3.1

54.9%

34

Fund: 09 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

290006 - STUDENT LIAISON 290040 - OTH CL HOURLY

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

15,000 2,500 0

$17,500

186,110 5,000 1,154

$192,264

3,052 0

$3,052

$212,816

8.8%

32,175 0
77

$32,252

187,990 500 500

$188,990

0 0

$0

$221,242

9.2%

38,035 0
77

$38,112

190,462 0
996

$191,458

0 315

$315

$229,886

9.5%

23,035 (2,500) 77

$20,612

4,352 (5,000) (158)

($806)

(3,052) 315

($2,737)

$17,070

5,860	153.6 0                (100.0) 0                      N/A

$5,860	117.8

2,472                       2.3 (500)                (100.0) 496                  (13.7)

$2,468	(0.4)

0                (100.0) 315                      N/A

$315	(89.7)

$8,644	8.0

18.2 N/A 0.5

18.2

1.3 (100.0) 99.2

1.3

N/A N/A

N/A

3.9

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	150,785

$150,785

162,507

$162,507

162,185

$162,185

11,400

$11,400

(322)	7.6	(0.2)

($322)	7.6	(0.2)

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions 330101 - MEDICARE CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

27,075 $27,075

17,370 $17,370

13,195 3,087 657

$16,939

28,797 $28,797

18,727 $18,727

13,771 3,221 553

$17,545

29,771 $29,771

16,232 $16,232

12,678 3,176 545

$16,398

2,696 $2,696

(1,138) ($1,138)

(517) 89 (112)

($541)

974 $974

(2,495) ($2,495)

(1,093) (46) (8)

($1,147)

10.0                       3.4 10.0                       3.4

(6.6)                  (13.3) (6.6)                  (13.3)

(3.9)                     (7.9) 2.9                     (1.4) (17.1)                     (1.5)

(3.2)	(6.5)

35

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3401 - Health & Welfare Benefits, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

3402 - Health & Welfare Benefits, classified positions

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

178,496 16,167 3,059 924

$198,646

49,051 4,443 841 238 1,336

$55,909

180,518 16,350 3,093 1,114

$201,075

71,488 7,585 1,435 399 1,298

$82,205

188,661 16,974 3,216 1,247

$210,098

69,649 6,142 1,162 389 1,266

$78,607

10,165 807 157 323

$11,452

20,598 1,699 321 151 (70)

$22,698

8,143 624 123 133

$9,023

(1,839) (1,443) (273) (10) (32)

($3,598)

5.7                       4.5 5.0                       3.8 5.1                       4.0 35.0                     12.0

5.8	4.5

42.0	(2.6) 38.2                  (19.0) 38.2                  (19.0) 63.3	(2.6) (5.3)                     (2.5)

40.6	(4.4)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                    598                             644                             652 $598                           $644                           $652

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                  109                             112                             110 $109                           $112                           $110

3601 - Workers' Compensation Insurance, certificated positions

54                                  8                       9.0                       1.2 $54                               $8                       9.0                       1.2

1	(2)	0.9	(1.8)

$1	($2)	0.9	(1.8)

360100 - W/C CERT

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

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

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED

25,023 $25,023

4,449 $4,449

44,298 $44,298

7,042

$7,042

26,979 $26,979

4,641 $4,641

47,762 $47,762

7,545

$7,545

27,817 $27,817

4,784 $4,784

44,543 $44,543

7,442

$7,442

2,794                             838 $2,794                           $838

335                             143 $335                           $143

245                       (3,219) $245                     ($3,219)

400	(103)

$400	($103)

11.2                       3.1 11.2                       3.1

7.5                       3.1 7.5                       3.1

0.6                     (6.7) 0.6                    (6.7)

5.7	(1.4)

5.7	(1.4)

36

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430005 - FOOD/IN-HOUSE MEETINGS 430008 - SUPPLIES NON-CLASSROOM

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships

530000 - DUES & MEMBERSHIP

4,787 0

$4,787

848 100

$948

$553,978 22.8% 80.9%

12,816 0 7,500 500

$20,816

144,065 $144,065

$164,881 6.8%

10 1,507

$1,517

870

$870

5,164 140

$5,304

888 0

$888

$604,731 25.2% 88.3%

33,382 27,077 7,450 806

$68,715

55,151 $55,151

$123,866 5.2%

8,804 1,507

$10,311

920

$920

5,324 127

$5,451

919 6

$926

$605,015 25.0% 89.4%

35,887 0 4,387 701

$40,975

60,237 $60,237

$101,212 4.2%

9,820 1,337

$11,157

920

$920

537 127

$664

71 (94)

($22)

$51,037

23,071 0 (3,113) 201

$20,159

(83,828) ($83,828)

($63,669)

9,810 (170)

$9,640

50

$50

160 (13)

$147

31 6

$38

$284

2,505 (27,077) (3,063) (105)

($27,740)

5,086 $5,086

($22,654)

1,016 (170)

$846

0

$0

11.2 N/A

13.9

8.4 (93.7)

(2.3)

9.2

180.0 N/A (41.5) 40.2

96.8

(58.2) (58.2)

(38.6)

98104.1 (11.3)

635.5

5.7

5.7

3.1 (9.2)

2.8

3.5 N/A

4.3

0.0

7.5 (100.0) (41.1) (13.0)

(40.4)

9.2 9.2

(18.3)

11.5 (11.3)

8.2

0.0

0.0

37

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5500 - Operations and Housekeeping Services

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

550030 - WATER/SEWER 550080 - PG&E

1,725                          1,725 4,600                          5,000

$6,325	$6,725

885                          (840) 4,260                           (340)

$5,145	($1,180)

(840) (740)

($1,580)

(48.7)                  (48.7) (7.4)                  (14.8)

(18.7)	(23.5)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5750 - Transfers of Direct Costs - Interfund

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

3,000 216
0 24,000

$27,216

40 550 485 50 390 100 15

$1,630

0 216
1,445 24,000

$25,661

40 550 485 50 390 382 200

$2,097

0 216
1,271 24,000

$25,487

0 0
306 1,260 514 425 101

$2,606

(3,000) 0 1,271 0

($1,729)

(40) (550) (179) 1,210 124 325 86

$976

0                (100.0) 0                       0.0
(174)                      N/A 0                       0.0

($174)	(6.4)

(40)                (100.0) (550)                (100.0) (179)                  (36.9) 1,210                 2420.3 124                     31.7 43                   325.1 (99)                   574.5

$509	59.9

N/A 0.0 (12.0) 0.0

(0.7)

(100.0) (100.0) (36.9) 2420.3 31.7 11.3 (49.4)

24.3

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580006 - ADVERTISING
580008 - FEES/ADMISSION - STUDENTS 580010 - SOFTWARE LICENSE

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

1,000 74,800 30 137,605

$213,435

540 324 2,000

$2,864

$253,857

10.5%

1,000 61,700 0
0

$62,700

648 323 2,000

$2,971

$111,385

4.6%

174 59,981 50
0

$60,205

648 396 1,382

$2,426

$107,947

4.5%

(826) (14,819) 20 (137,605)

($153,230)

108 72 (618)

($438)

($145,910)

(826) (1,719) 50
0

($2,495)

0 73
(618)

($545)

($3,438)

(82.6)                  (82.6) (19.8)                     (2.8) 66.7                      N/A (100.0)                      N/A

(71.8)	(4.0)

20.0                       0.0 22.2                     22.6 (30.9)                  (30.9)

(15.3)	(18.3)

(57.5)	(3.1)

38

Fund: 09 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

735000 - TRF OF DIRECT COST-INTERFUND

7000 - 7499 Other Outgo

Percent of Total

46,335 $46,335

$46,335

1.9%

45,175 $45,175

$45,175

1.9%

48,356                          2,021 $48,356                        $2,021

$48,356	$2,021

2.0%

3,181                       4.4                       7.0 $3,181                       4.4                       7.0

$3,181	4.4	7.0

39

SUMMARY OF REVISIONS 2016-2017 ADULT FUND BUDGET

The following narrative will summarize the major

revenue and expenditure categories for the Adult	Change from 3rd Quarter to Annual	$	30,981 Fund:

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

I.	2016-17 Adult Fund Revenues	$ 2,411,863	$ 2,539,996	$ 128,133

A. Federal Revenues

Federal revenues changed from $1,247,530 to $1,184,912, a decrease of $62,618 from the Third Quarter budget. This decrease is due to lower than anticipated levels of Pell Grant payouts to students.

C.	Local Revenues

Local Revenues changed from $2,071,616 to $2,082,947, an increase of $11,331 as of the Third Quarter budget. The majority of this increase is due to increased bank interest received.

Change from 3rd Quarter to Annual	$ -(62,618)-

2016-17 Adopted Budget

2016-17	Change from 3rd Quarter to Annual	$	11,331 Annual                    Increase/(Decrease)

$ 1,139,958	$ 1,184,912	$	44,954		2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

$ 1,998,596	$ 2,082,947	$84,351

B.	State Revenues

State Revenues changed from $2,509,015 to $2,539,996, an increase of $30,981 as of the Third Quarter budget. This increase is due to an adjustment to the CalWorks contribution.
.

40

D.	Other Transfers In	II.	2016-2017 Adult Fund Expenditures

No changes to Other Transfers In have been made since the Adopted Budget.

Change from 3rd Quarter to Annual	$	-0-

2016-17	2016-17

Adopted Budget	Annual	Increase/(Decrease)

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

E.	Total Adult Fund Revenues

The Total Adult Fund Revenues changed from $6,675,041 to $6,654,735, a decrease of $20,306 from Third Quarter.

A.	Certificated Employee Salaries

The	Certificated	Salaries	changed	from $1,572,579 to $1,723,528, an increase of $150,950 from Third Quarter Budget. The increase is primarily due to additional timesheet hours in our Academics and Career Technical Education Business and Nursing programs. Academics started the Clovis Adult Partnership for Success (CAPS) outreach program to various district elementary schools to help parents acquire their HS diploma or GED. The CTE programs added hours for continuing education classes, CPR classes and training opportunities.

Change from 3rd Quarter to Annual	$ 150,950

Change from 3rd Quarter to Annual	$	(20,306)		2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

2016-17 Adopted Budget

2016-17	$ 1,503,170	$ 1,723,528	$ 220,358 Annual                    Increase/(Decrease)

$ 6,397,297	$ 6,675,041	$	257,438

41

B.	Classified Employee Salaries
Change from 3rd Quarter to Annual	$	52,371

The	Classified	Salaries	changed	from $1,188,593 to $1,240,570, an increase of $51,977 from Third Quarter budget.     The increase is related to the increase in salaries due to additional timesheet hours in our Academics and Career Technical Education Business and Nursing programs. Academics started the Clovis Adult Partnership for Success (CAPS) outreach program to various district elementary schools to help parents acquire their HS diploma or GED. The CTE programs	added     hours     for	continuing education classes, CPR classes and training opportunities.

2016-17	2016-17

Adopted Budget	Annual	Increase/(Decrease)

$ 1,054,400	$ 1,132,209	$	77,810

D.	Books, Supplies and Other Materials

The Books, Supplies and Other Materials changed from $744,176 to $624,241, a decrease	of	$119,935.	from	the	Third Quarter budget.	The decrease is primarily related to the reduction of planned materials and	equipment     purchases	in     the     CTE departments.

Change from 3rd Quarter to Annual $	51,977

Change from 3rd Quarter to Annual	(119,935)

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

$ 1,178,801	$ 1,240,570	$	61,769	$ 501,178	$ 624,241	$ 123,063

C.	Employee Benefits

The	Employee	Benefits	changed	from $1,079,838 to $1,132,209, an increase of $52,371 from Third Quarter. This increase is related to the previously mentioned timesheet salaries.

42

E.	Contracted Services and Other Operating Expenditures

The	Contracted	Services	and	Other Operating	expenditures	changed     from $1,135,731 to $976,484, a decrease of $159,247 from Third Quarter budget. The decrease is primarily due to reduced anticipated Pell Grant payout to students.

G.	Other Outgo

The Other Outgo changed from $112,163 to $116,835, an increase of $4,672 from the Third Quarter budget. This increase is due to clarification of the indirect cost percentage.

Change from 3rd Quarter to Annual	$	4,672

2016-17 Change from 3rd Quarter to Annual $	(159,247)	Adopted Budget

2016-17
Annual	Increase/(Decrease)

2016-17 Adopted Budget

$ 112,163	$ 116,835	$	-4,672-2016-17
Annual	Increase/(Decrease)

$ 1,071,086	$ 976,484	$ (94,602)
H.	Total Adult Fund Expenditures

F.	Capital Outlay

The Capital Outlay changed from $30,788 to $30,562, a decrease of $226 from the Third Quarter budget. The reduction is due to the reduced cost of the new electronic marquee sign for the Clovis Adult Education campus.

The total Adult Fund Expenditures changed from $5,863,862 to $5,844,430, a decrease of $19,438 from Third Quarter.

Change from 3rd Quarter to Annual	$	(19,438)

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

Change from 3rd Quarter to Annual	$	(226)	$ 5,420,797	$ 5,844,430	$ 423,633

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

$ -0-	$ 30,562	$	30,562

43

III.	Fund Balance

Total	revenues	of	$6,654,735	and expenditures of $5,844,430 results in a surplus of $810,305. The analysis of the Fund Balance for the 2016-17 fiscal year follows:

Beginning Balance, Audited 7/1/16	$ 3,124,197

2016-17 Revenues 2016-17 Expenditures

Surplus/(Deficit)

6,654,735 5,844,430

810,305

Ending Fund Balance, 6/30/17,	$ 3,934,502

Components of Fund Balance:

Assigned: Capital Improvements Unassigned/General Reserve

3,500,000 $ 434,502

44

Fund: 11 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

11 - ADULT EDUCATION FUND	$6,397,297	$6,675,041	$6,654,735	$257,438	($20,306)	4.0	(0.3)
	
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 859000 - ST OTHER REVENUE

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

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

1,139,958 $1,139,958

$1,139,958 17.8%

2,411,863 $2,411,863

$2,411,863 37.7%

14,000 $14,000

1,325,200 $1,325,200

0 $0

529,396 130,000

$659,396

$1,998,596

31.2%

1,247,530 $1,247,530

$1,247,530 18.7%

2,509,015 $2,509,015

$2,509,015 37.6%

14,000 $14,000

1,438,220 $1,438,220

0 $0

489,396 130,000

$619,396

$2,071,616

31.0%

1,184,912 $1,184,912

$1,184,912 17.8%

2,539,996 $2,539,996

$2,539,996 38.2%

31,828 $31,828

1,404,718 $1,404,718

0 $0

518,875 127,526

$646,400

$2,082,947

31.3%

44,954 $44,954

$44,954

128,133 $128,133

$128,133

17,828 $17,828

79,518 $79,518

0 $0

(10,521) (2,474)

($12,996)

$84,351

(62,618)                       3.9                     (5.0) ($62,618)                       3.9                    (5.0)

($62,618)	3.9	(5.0)

30,981                       5.3                       1.2 $30,981                       5.3                       1.2

$30,981	5.3	1.2

17,828                   127.3                   127.3 $17,828                   127.3                   127.3

(33,502)                       6.0                     (2.3) ($33,502)                       6.0                    (2.3)

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

29,479                     (2.0)                       6.0 (2,474)                     (1.9)                     (1.9)

$27,004	(2.0)	4.4

$11,331	4.2	0.5

45

Fund: 11 SubFund: -

8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

846,880 $846,880

$846,880 13.2%

0 $0

$0

0.0%

846,880 $846,880

$846,880 12.7%

0 $0

$0

0.0%

846,880                                  0 $846,880                               $0

$846,880	$0 12.7%

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

46

Fund: 11 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

11 - ADULT EDUCATION FUND	$5,420,797	$5,863,868	$5,844,430	$423,633	($19,438)	7.8	(0.3)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

120002 - GUIDANCE SAL GLS/GIS

947,243 75,907 20,063 2,782

$1,045,995

209,285

$209,285

997,030 105,528 20,063 2,782

$1,125,404

199,285

$199,285

1,041,333 142,668 29,080 8,379

$1,221,460

228,429

$228,429

94,090 66,761 9,017 5,597

$175,465

19,144

$19,144

44,302 37,140 9,017 5,597

$96,056

29,144

$29,144

9.9                       4.4 88.0                     35.2 44.9                     44.9 201.2                   201.2

16.8	8.5

9.1	14.6

9.1	14.6

1300 - Certificated Supervisors' and Administrators' Salaries

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

1900 - Other Certificated Salaries

190060 - OTHER CERTIFICTED STIPEND

1000 - 1999 Certificated Personnel Salaries

Percent of Total

4,665 89,870 121,375 13,982

$229,892

17,998 $17,998

$1,503,170

27.7%

4,665 89,870 121,375 13,982

$229,892

17,998 $17,998

$1,572,579

26.8%

59,927 91,626 104,311 14,853

$270,716

2,923 $2,923

$1,723,528

29.5%

55,262 1,756 (17,064) 871

$40,824

(15,075) ($15,075)

$220,358

55,262 1,756 (17,064) 871

$40,824

(15,075) ($15,075)

$150,950

1184.6                 1184.6 2.0                       2.0 (14.1)                  (14.1) 6.2                       6.2

17.8	17.8

(83.8)                  (83.8) (83.8)                  (83.8)

14.7	9.6

47

Fund: 11 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

2200 - Classified Support Salaries 220003 - CUSTODIAL SAL

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

2900 - Other Classified Salaries

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

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

77,857 7,450 9,675

$94,982

69,091 $69,091

182,736 $182,736

610,149 8,400 5,746

$624,295

5,100 12,150 190,447

$207,697

$1,178,801

21.7%

91,527 1,077 15,150

$107,754

69,091 $69,091

182,736 $182,736

611,169 8,400 5,746

$625,315

5,100 12,150 186,447

$203,697

$1,188,593

20.3%

90,653 2,382 9,390

$102,424

66,702 $66,702

188,757 $188,757

666,263 10,398 18,900

$695,561

9,739 0
177,387

$187,126

$1,240,570

21.2%

12,796 (5,068) (285)

$7,442

(2,389) ($2,389)

6,021 $6,021

56,115 1,998 13,154

$71,266

4,639 (12,150) (13,060)

($20,571)

$61,769

(874) 1,305 (5,760)

($5,330)

(2,389) ($2,389)

6,021 $6,021

55,094 1,998 13,154

$70,245

4,639 (12,150) (9,060)

($16,571)

$51,977

16.4 (68.0) (2.9)

7.8

(3.5) (3.5)

3.3 3.3

9.2 23.8 228.9

11.4

91.0 (100.0) (6.9)

(9.9)

5.2

(1.0) 121.1 (38.0)

(4.9)

(3.5) (3.5)

3.3 3.3

9.0 23.8 228.9

11.2

91.0 (100.0) (4.9)

(8.1)

4.4

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	189,161

$189,161

191,323

$191,323

194,768	5,607

$194,768	$5,607

3,445	3.0	1.8

$3,445	3.0	1.8

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

11,418

$11,418

11,418

$11,418

13,452	2,034

$13,452	$2,034

2,034	17.8	17.8

$2,034	17.8	17.8

48

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	3,567	2,615

$3,567	$2,615

7,049	3,482

$7,049	$3,482

4,434	97.6	169.6

$4,434	97.6	169.6

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

3302 - OASDI/Medicare/Alternative, classified positions

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

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

130,672 $130,672

2,897 22,445 857

$26,199

61,264 16,425 6,596

$84,286

206,243 20,502 3,498 1,437

$231,681

208,658 20,161 4,194 1,393 3,624

$238,030

129,775 $129,775

3,248 23,170 1,368

$27,785

60,859 16,351 6,441

$83,651

223,334 21,416 3,386 1,506

$249,641

209,767 19,790 3,770 1,389 3,590

$238,305

131,980 $131,980

3,291 22,794 1,042

$27,127

57,467 17,311 6,035

$80,812

247,531 20,811 3,727 1,701

$273,770

218,670 19,418 3,674 1,401 4,235

$247,398

1,308 $1,308

394 349 185

$928

(3,798) 886 (561)

($3,473)

41,287 309 229 264

$42,089

10,012 (743) (520) 8
611

$9,368

2,205 $2,205

43 (375) (326)

($658)

(3,393) 959 (405)

($2,839)

24,197 (605) 342 195

$24,128

8,903 (373) (97) 13 645

$9,092

1.0                       1.7 1.0                       1.7

13.6                       1.3 1.6                     (1.6) 21.6                  (23.8)

3.5	(2.4)

(6.2)                     (5.6) 5.4                       5.9 (8.5)                     (6.3)

(4.1)	(3.4)

20.0                     10.8 1.5                     (2.8) 6.6                     10.1 18.4                     12.9

18.2	9.7

4.8                       4.2 (3.7)                     (1.9) (12.4)                     (2.6) 0.6                       0.9 16.8                     18.0

3.9	3.8

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT	2,220	1,668

$2,220	$1,668

845	(1,376)

$845	($1,376)

(824)	(62.0)	(49.4)

($824)	(62.0)	(49.4)

49

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

350200 - SUI CLASS	1,160

$1,160

636	606	(554)

$636	$606	($554)

(30)	(47.7)	(4.8)

($30)	(47.7)	(4.8)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT

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

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

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

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL

29,393 $29,393

24,365 $24,365

38,650 $38,650

28,743 $28,743

7,230 1,290

$8,520

4,911 1,425

$6,336

32,120 $32,120

24,356 $24,356

42,276 $42,276

28,785 $28,785

7,737 1,326

$9,063

4,970 1,450

$6,420

36,017 $36,017

25,760 $25,760

46,672 $46,672

30,307 $30,307

6,894 719

$7,612

4,962 3,073

$8,035

6,624                          3,897 $6,624                        $3,897

1,395                          1,404 $1,395                        $1,404

8,023                          4,396 $8,023                        $4,396

1,563                          1,521 $1,563                        $1,521

(336)                          (844) (571)                          (607)

($908)	($1,450)

51                               (7) 1,648                          1,623

$1,699	$1,615

22.5                     12.1 22.5                     12.1

5.7                       5.8 5.7                       5.8

20.8                     10.4 20.8                     10.4

5.4                       5.3 5.4                       5.3

(4.7)                  (10.9) (44.3)                  (45.8)

(10.7)	(16.0)

1.0                     (0.1) 115.6                   111.9

26.8	25.2

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

$1,054,400 19.5%
68.9%

$1,079,838 18.4%
65.5%

$1,132,209	$77,810	$52,371	7.4	4.8 19.4%
70.1%

50

Fund: 11 SubFund: -

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

410000 - TEXTBOOKS

410001 - BOOKSTORE INV ADJ

4300 - Materials and Supplies

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

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

127,249 0

$127,249

128,481 96,500 6,000 32,000 0
0 6,000

$268,981

104,948 $104,948

$501,178 9.2%

49,206 2,400

$51,606

5,395 $5,395

6,000 900 95,000

$101,900

128,500 0

$128,500

160,991 96,840 6,000 70,438 0
0 6,000

$340,269

275,407 $275,407

$744,176 12.7%

73,631 2,400

$76,031

5,415 $5,415

6,000 900 113,076

$119,976

105,756 12,858

$118,614

128,127 89,874 5,739 54,062 0
271 7,585

$285,657

219,970 $219,970

$624,241 10.7%

48,357 2,031

$50,388

4,105 $4,105

7,342 864 88,919

$97,125

(21,493) 12,858

($8,635)

(354) (6,626) (261) 22,062 0
271 1,585

$16,676

115,022 $115,022

$123,063

(849) (369)

($1,217)

(1,290) ($1,290)

1,342 (36) (6,081)

($4,775)

(22,744)                  (16.9)                  (17.7) 12,858                      N/A                      N/A

($9,886)	(6.8)	(7.7)

(32,864)                     (0.3)                  (20.4) (6,966)                     (6.9)                     (7.2) (261)                     (4.4)                     (4.4) (16,376)                     68.9                  (23.2) 0                      N/A                      N/A
271                      N/A                      N/A 1,585                     26.4                     26.4

($54,612)	6.2	(16.0)

(55,437)                   109.6                  (20.1) ($55,437)                   109.6                  (20.1)

($119,935)	24.6	(16.1)

(25,274)                     (1.7)                  (34.3) (369)                  (15.4)                  (15.4)

($25,643)	(2.4)	(33.7)

(1,310)                  (23.9)                  (24.2) ($1,310)                  (23.9)                  (24.2)

1,342                     22.4                     22.4 (36)                     (4.0)                     (4.0) (24,157)                     (6.4)                  (21.4)

($22,851)	(4.7)	(19.0)

51

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

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

5750 - Transfers of Direct Costs - Interfund

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

0 11,800 5,500 1,000 2,000

$20,300

0 $0

1,050 1,376 1,050 84 2,850 600

$7,010

15,500 10,000 9,500 1,000 2,000

$38,000

0 $0

1,050 1,876 6,250 84 2,850 600

$12,710

16,059 9,254 2,809 282 1,981

$30,386

0 $0

5,670 877 5,868 0
46 218

$12,679

16,059 (2,546) (2,691) (718) (19)

$10,086

0 $0

4,620 (499) 4,818 (84) (2,804) (382)

$5,670

559 (746) (6,691) (718) (19)

($7,614)

0 $0

4,620 (999) (382) (84) (2,804) (382)

($30)

N/A (21.6) (48.9) (71.8) (0.9)

49.7

N/A N/A

440.0 (36.2) 458.9 (100.0) (98.4) (63.7)

80.9

3.6 (7.5) (70.4) (71.8) (0.9)

(20.0)

N/A N/A

440.0 (53.2) (6.1) (100.0) (98.4) (63.7)

(0.2)

5800 - Professional/Consulting Services and Operating Expenditures

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

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

500,000 190,000 3,000 49,800 25,500 79,061

$847,361

1,590 500 35,424

$37,514

$1,071,086

19.8%

500,000 235,360 3,000 61,000 16,500 30,200

$846,060

1,590 500 35,449

$37,539

$1,135,731

19.4%

354,838 298,159 0 48,660 18,066 30,647

$750,370

1,609 965 28,857

$31,431

$976,484

16.7%

(145,162) 108,159 (3,000) (1,140) (7,434) (48,414)

($96,992)

19 465
(6,567)

($6,083)

($94,602)

(145,162) 62,799 (3,000) (12,340) 1,566 447

($95,690)

19 465
(6,592)

($6,108)

($159,247)

(29.0) 56.9 (100.0) (2.3) (29.2) (61.2)

(11.4)

1.2 93.0 (18.5)

(16.2)

(8.8)

(29.0) 26.7 (100.0) (20.2) 9.5
1.5

(11.3)

1.2 93.0 (18.6)

(16.3)

(14.0)

52

Fund: 11 SubFund: -

6000 - 6999 Capital Outlay

6200 - Buildings and Improvements of Buildings

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

620006 - CONSTRUCTION

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

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

7000 - 7499 Other Outgo

Percent of Total

0 $0

$0 0.0%

112,163 $112,163

$112,163

2.1%

30,788 $30,788

$30,788 0.5%

112,163 $112,163

$112,163

1.9%

30,562 $30,562

$30,562 0.5%

116,835 $116,835

$116,835

2.0%

30,562 $30,562

$30,562

4,672 $4,672

$4,672

(226)                      N/A                     (0.7) ($226)                     N/A                    (0.7)

($226)	N/A	(0.7)

4,672                       4.2                       4.2 $4,672                       4.2                       4.2

$4,672	4.2	4.2

53

Summary of Revisions

2016-2017 Child Development Fund Budget

The following narrative will summarize the
revenue and expenditure categories for the Child	Change from 3rd Quarter to Annual	$1,126,371 Development Fund.

2016-17

I.	2016-17 Child Development Revenues	Adopted Budget

$ 6,486,253

2016-17 Annual

$ 7,612,624

Increase/(Decrease)

$1,126,371

A. State Revenues

The annual State Revenues $3,709,774, is unchanged from the Third Quarter budget.

C. Other Financing Sources

Change from 3rd Quarter to Annual

2016-17                   2016-17 Adopted Budget              Annual

$ 3,528,531	$ 3,709,774

B. Local Revenues

$	-0-

Increase/(Decrease)

$ 181,243

Other Financing Sources represents ten-year interest-free loans from the State to offset the placement costs of program portables. The three loans for portable placement at Boris and Oraze Elementary schools will begin being paid back when the projects are complete. The amount received represents apportionments from the State. The balance of $378,000 was received during 2015-16.

Local Revenues of $7,612,624 represents an increase of $1,126,371 in the Campus Club program. The increase is due to a rate increase	and	enrollment	exceeding projections for the summer program.

54

Change from 3rd Quarter to Annual	$ (378,000)	II. 2016-17 Child Development Expenditures

2016-17 Adopted Budget

$ 630,000

2016-17 Annual

$ 252,000

Increase/(Decrease)

$ (378,000)

A. Certificated Employee Salaries

The Certificated Salaries are $1,918,256, an increase of $124,978 from the Third Quarter budget. This consists of preschool classroom

D. Total Child Development Fund Revenues

teachers, nurses and administrators. The increase represents additional hours for

Annual Child Development Fund revenues of $11,574,398, increased by $748,371 from the Third Quarter budget.

preschool	teachers	and	assistants	for various trainings.

Change from 3rd Quarter to Annual	$ 124,978

Change from 3rd Quarter to Annual	$ 748,371

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

2016-17 Adopted Budget

2016-17	$ 1,775,278	$ 1,918,256	$ 142,978 Annual                Increase/(Decrease)

$ 10,644,784	$ 11,574,398	$ 929,614

B. Classified Employee Salaries

Classified Salaries are $5,129,178, an increase of $827,600 from the Third Quarter budget. This consists of a variety of	positions	including	Campus	Club instructors, aides, school site supervisors, clerical	and     financial     support.     This increase is due to additional staff and staff hours resulting from increased program enrollment in the summer program.

55

Change from 3rd Quarter to Annual	$ 827,600	Change from 3rd Quarter to Annual	$(138,557)

2016-17 Adopted Budget

$ 4,213,919

2016-17 Annual

$ 5,129,178

Increase/(Decrease)

$ 915,259

2016-17 Adopted Budget

$ 1,069,178

2016-17 Annual

$ 859,602

Increase/(Decrease)

$(209,576)

C. Employee Benefits

The Employee Benefits are $1,805,959, an increase of $269,414 from the Third Quarter which is commensurate with increased salaries.

Change from 3rd Quarter to Annual	$ 269,414

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating expenditures are $717,888, a decrease of $90,452 from the Third Quarter budget. Major decreases in this category represent less funding spent on facility repairs and student	field	trips	than	previously projected.

2016-17 Adopted Budget

$ 1,527,663

2016-17 Annual

$ 1,536,545

Increase/(Decrease)

$ 278,296	Change from 3rd Quarter to Annual	$ (90,452)

2016-17 Adopted Budget

2016-17
Annual	Increase/Decrease

D.	Books, Supplies and Other	$ 623,082	$ 717,888	$	94,806 Materials

Annual	Books,	Supplies	and	Other Materials are $859,602, a decrease of $138,557 from the Third Quarter budget. This decrease is related to a transfer to non-capital improvements for much needed building improvements and repairs.

56

F. Capital Outlay	Change from 3rd Quarter to Annual	$	12,511

The	Capital	Outlay	budget	was originally $930,000. This amount was budgeted for placement of portables. However, the costs were paid by the Capital	Outlay	Fund      and      then reimbursed. The remaining amount paid      out	of      this      category      are improvements      to      many	of      the department’s seventy-two portables.

Change from 3rd Quarter to Annual	$ 432,909

2016-17	2016-17

Adopted Budget	Annual	Increase/(Decrease)

$ 930,000	$447,464	$ (482,536)

2016-17	2016-17

Adopted Budget	Annual	Increase/(Decrease) $ 505,665	$ 541,671        $	36,005

H. Inter-Fund Transfers Out

Inter-fund Transfers Out of $1,189,716 represents the amount reimbursed to the Capital Outlay fund for the placement of four (4) portables. The cost for three of the portables was offset with loans from the state, and one portable at Woods was paid for in full by the Child Development Department.

Change from 3rd Quarter to Annual	$	-0-

G. Other Outgo

Other Outgo of $541,671, represents portable loan payments paid to the state and indirect fees paid to the District’s General Fund.

2016-17 Adopted Budget

$	-0-

2016-17 Annual

$ 1,189,716

Increase/(Decrease)

$1,189,716

57

I. Total Child Development Fund Expenditures

Total	Child	Development	Fund expenditures are as follows:

Change from 3rd Quarter to Annual	$1,438,403

2016-17 Adopted Budget

$ 10,644,784

2016-17 Annual

$ 12,609,733

Increase/(Decrease)

$1,964,949

III.	Fund Balance

The analysis of the Fund Balance for the 2016-17 fiscal year follows:

Beginning Fund Balance, Audited 7/1/16	$ 2,586,346

2016-17 Revenues 2016-17 Expenditures

Surplus/(Deficit)

11,574,398 12,609,733

(1,035,335)

Projected Ending Fund Balance, 6/30/17	$ 1,551,011

58

Fund: 12 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

12 - CHILD DEVELOPMENT FUND	$10,644,784	$10,826,027	$11,574,398	$929,614	$748,371	8.7	6.9
	
8300 - 8599 Other State Revenue

8590 - All Other State Revenue 859000 - ST OTHER REVENUE

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

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

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

8600 - 8799 Other Local Revenue Percent of Total
8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources 897901 - CH DEV LOANS

8930 - 8979 All Other Financing Sources

Percent of Total

3,528,531 $3,528,531

$3,528,531 33.1%

0 $0

423,847 $423,847

6,062,406 $6,062,406

$6,486,253 60.9%

630,000 $630,000

$630,000

5.9%

3,709,774 $3,709,774

$3,709,774 34.3%

0 $0

423,847 $423,847

6,062,406 $6,062,406

$6,486,253 59.9%

630,000 $630,000

$630,000

5.8%

3,709,774 $3,709,774

$3,709,774 32.1%

45,210 $45,210

476,850 $476,850

7,090,565 $7,090,565

$7,612,624 65.8%

252,000 $252,000

$252,000

2.2%

181,243 $181,243

$181,243

45,210 $45,210

53,002 $53,002

1,028,159 $1,028,159

$1,126,371

(378,000) ($378,000)

($378,000)

0                       5.1                       0.0 $0                       5.1                       0.0

$0	5.1	0.0

45,210                      N/A                      N/A $45,210                     N/A                     N/A

53,002                     12.5                     12.5 $53,002                     12.5                     12.5

1,028,159                     17.0                     17.0 $1,028,159                     17.0                     17.0

$1,126,371	17.4	17.4

(378,000)                  (60.0)                  (60.0) ($378,000)                  (60.0)                  (60.0)

($378,000)	(60.0)	(60.0)

59

Fund: 12 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

898000 - CONTRIB FR UNRESTRICTED REV

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

8980 - 8999 Contributions

Percent of Total

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

60

Fund: 12 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

12 - CHILD DEVELOPMENT FUND	$10,644,784	$11,171,331	$12,609,733	$1,964,949	$1,438,403	18.5	12.9
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

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

1200 - Certificated Pupil Support Salaries

120004 - NURSE SAL

1,282,712 42,197 64,733

$1,389,642

97,944

$97,944

1,292,712 47,197 64,733

$1,404,642

97,944

$97,944

1,383,077 58,427 77,897

$1,519,401

98,319

$98,319

100,364 16,230 13,164

$129,759

375

$375

90,364 11,230 13,164

$114,759

375

$375

7.8	7.0 38.5                     23.8 20.3                     20.3

9.3	8.2

0.4	0.4

0.4	0.4

1300 - Certificated Supervisors' and Administrators' Salaries

130008 - DIST ADM SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

287,691 $287,691

$1,775,278

16.7%

290,691 $290,691

$1,793,278

16.1%

300,536 $300,536

$1,918,256

15.2%

12,845 $12,845

$142,978

9,845                       4.5                       3.4 $9,845                       4.5                       3.4

$124,978	8.1	7.0

61

Fund: 12 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

210001 - INSTR ASSIST/TUTOR 210050 - INSTR ASSIST SUB

2200 - Classified Support Salaries 220050 - CLASS SUPPORT SUB

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

290060 - CLASSIFIED STIPEND 290090 - OTHER CLASSIFIED SAL

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

570,862 59,090

$629,952

5,353 $5,353

314,948 $314,948

427,033 17,546 200

$444,779

710 2,818,176

$2,818,886

$4,213,919

39.6%

645,862 59,090

$704,952

5,353 $5,353

315,507 $315,507

432,033 17,546 700

$450,279

710 2,824,776

$2,825,486

$4,301,577

38.5%

933,785 87,278

$1,021,064

0 $0

320,155 $320,155

422,224 22,043 753

$445,021

731 3,342,207

$3,342,938

$5,129,178

40.7%

362,923 28,189

$391,112

(5,353) ($5,353)

5,207 $5,207

(4,809) 4,497 553

$241

21 524,031

$524,052

$915,259

287,923 28,189

$316,112

(5,353) ($5,353)

4,648 $4,648

(9,809) 4,497 53

($5,259)

21 517,431

$517,452

$827,600

63.6 47.7

62.1

(100.0) (100.0)

1.7 1.7

(1.1) 25.6 276.6

0.1

3.0 18.6

18.6

21.7

44.6 47.7

44.8

(100.0) (100.0)

1.5 1.5

(2.3) 25.6 7.6

(1.2)

3.0 18.3

18.3

19.2

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	150,749

$150,749

161,749

$161,749

209,213

$209,213

58,464

$58,464

47,464

$47,464

38.8	29.3

38.8	29.3

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

30,338

$30,338

32,338

$32,338

38,275	7,937

$38,275	$7,937

5,937	26.2	18.4

$5,937	26.2	18.4

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	3,521	5,521

$3,521	$5,521

4,966	1,445

$4,966	$1,445

(555)	41.0	(10.1)

($555)	41.0	(10.1)

62

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

3302 - OASDI/Medicare/Alternative, classified positions

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

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

374,514 $374,514

5,100 27,194 5,732

$38,026

186,871 63,640 33,755

$284,267

51,988 40,734 8,070 417

$101,209

246,338 50,404 12,823 1,965 4,290

$315,819

395,914 $395,914

4,200 26,194 6,132

$36,526

186,446 62,665 33,395

$282,507

49,063 40,594 7,870 419

$97,946

240,338 42,904 8,748 1,965 3,690

$297,644

536,468 $536,468

3,748 27,569 7,623

$38,940

237,949 73,791 35,699

$347,439

41,141 33,696 6,375 459

$81,672

261,635 38,525 7,288 2,215 2,844

$312,507

161,953 $161,953

(1,352) 375 1,891

$913

51,077 10,151 1,944

$63,172

(10,847) (7,037) (1,695) 42

($19,537)

15,298 (11,879) (5,534) 250 (1,446)

($3,312)

140,553 $140,553

(452) 1,375 1,491

$2,413

51,502 11,126 2,304

$64,932

(7,922) (6,897) (1,495) 40

($16,274)

21,298 (4,379) (1,459) 250 (846)

$14,863

43.2                     35.5 43.2                     35.5

(26.5)                  (10.8) 1.4                       5.2 33.0                     24.3

2.4	6.6

27.3                     27.6 16.0                     17.8 5.8                       6.9

22.2	23.0

(20.9)                  (16.1) (17.3)                  (17.0) (21.0)                  (19.0) 10.2                       9.6

(19.3)	(16.6)

6.2                       8.9 (23.6)                  (10.2) (43.2)                  (16.7) 12.7                     12.7 (33.7)                  (22.9)

(1.0)	5.0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                1,038 $1,038

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS	2,749

$2,749

998                             952                             (86) $998                           $952                          ($86)

2,819	2,541	(209)

$2,819	$2,541	($209)

(46)                     (8.3)                     (4.6) ($46)                    (8.3)                    (4.6)

(279)	(7.6)	(9.9)

($279)	(7.6)	(9.9)

63

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT

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

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

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

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL

43,664 $43,664

87,981 $87,981

14,426 $14,426

48,248 $48,248

6,958 650

$7,608

19,817 3,690

$23,507

40,264 $40,264

88,581 $88,581

14,826 $14,826

49,148 $49,148

6,958 300

$7,258

19,817 2,690

$22,507

40,072 $40,072

107,124 $107,124

12,934 $12,934

41,851 $41,851

7,669 354

$8,023

20,517 2,467

$22,985

(3,592) ($3,592)

19,143 $19,143

(1,491) ($1,491)

(6,396) ($6,396)

711 (296)

$415

701 (1,223)

($522)

(192) ($192)

18,543 $18,543

(1,891) ($1,891)

(7,296) ($7,296)

711 54

$765

701 (223)

$478

(8.2)                     (0.5) (8.2)                    (0.5)

21.8                     20.9 21.8                     20.9

(10.3)                  (12.8) (10.3)                  (12.8)

(13.3)                  (14.8) (13.3)                  (14.8)

10.2                     10.2 (45.6)                     17.9

5.5	10.5

3.5                       3.5 (33.1)                     (8.3)

(2.2)	2.1

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

$1,527,663 14.4%
70.6%

$1,536,545 13.8%
68.3%

$1,805,959	$278,296	$269,414	18.2	17.5 14.3%
70.2%

64

Fund: 12 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5500 - Operations and Housekeeping Services

550050 - PEST CONTROL

595,393 3,400 349,785

$948,578

120,600 $120,600

$1,069,178 10.0%

19,888 4,730

$24,618

1,000

$1,000

574,720 7,700 321,235

$903,655

94,505 $94,505

$998,160 8.9%

36,288 2,930

$39,218

980

$980

480,175 4,766 304,273

$789,214

70,388 $70,388

$859,602 6.8%

43,429 3,152

$46,581

980

$980

(115,218) 1,366 (45,511)

($159,364)

(50,212) ($50,212)

($209,576)

23,541 (1,578)

$21,963

(20)

($20)

(94,545)                  (19.4)                  (16.5) (2,934)                     40.2                  (38.1) (16,961)                  (13.0)                     (5.3)

($114,441)	(16.8)	(12.7)

(24,117)                  (41.6)                  (25.5) ($24,117)                  (41.6)                  (25.5)

($138,557)	(19.6)	(13.9)

7,141                   118.4                     19.7 222                  (33.4)                       7.6

$7,363	89.2	18.8

0	(2.0)	0.0

$0	(2.0)	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

113,000 3,600 2,122 2,532 2,498

$123,752

266,000 3,600
0 2,932 2,798

$275,330

243,924 97
0 2,865 458

$247,344

130,924 (3,503) (2,122) 333 (2,040)

$123,592

(22,076) (3,503) 0
(67) (2,340)

($27,986)

115.9                     (8.3) (97.3)                  (97.3) (100.0)                      N/A 13.2                     (2.3) (81.7)                  (83.6)

99.9	(10.2)

65

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5750 - Transfers of Direct Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

86,102 182,500 1,100 37,700 1,900 12,990 7,000 550 25,565 20,050 1,300

$376,757

94,102 182,500 4,600 36,700 1,900 7,990 7,000 450 25,565 20,220 1,300

$382,327

91,849 175,000 6,876 22,391 952 14,785 7,316 1,655
0 25,852 803

$347,479

5,747 (7,500) 5,776 (15,309) (948) 1,795 316 1,105 (25,565) 5,802 (497)

($29,278)

(2,253) (7,500) 2,276 (14,309) (948) 6,795 316 1,205 (25,565) 5,632 (497)

($34,848)

6.7 (4.1) 525.1 (40.6) (49.9) 13.8 4.5 200.9 (100.0) 28.9 (38.3)

(7.8)

(2.4) (4.1) 49.5 (39.0) (49.9) 85.0 4.5 267.8 (100.0) 27.9 (38.3)

(9.1)

5800 - Professional/Consulting Services and Operating Expenditures

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

580008 - FEES/ADMISSION - STUDENTS

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

0 9,720 4,000 48,030

$61,750

3,600 13,605 18,000

$35,205

$623,082 5.9%

930,000 $930,000

$930,000

8.7%

130 15,720 5,700 47,030

$68,580

3,300 13,605 25,000

$41,905

$808,340 7.2%

14,555 $14,555

$14,555

0.1%

0 12,225 5,823 27,193

$45,241

2,544 12,960 14,759

$30,263

$717,888 5.7%

447,464 $447,464

$447,464

3.5%

0 2,505 1,823
(20,837)

($16,509)

(1,056) (645) (3,241)

($4,942)

$94,806

(482,536) ($482,536)

($482,536)

(130) (3,495) 123 (19,837)

($23,339)

(756) (645) (10,241)

($11,642)

($90,452)

432,909 $432,909

$432,909

N/A                (100.0) 25.8                  (22.2) 45.6                       2.2 (43.4)                  (42.2)

(26.7)	(34.0)

(29.3)                  (22.9) (4.7)                     (4.7) (18.0)                  (41.0)

(14.0)	(27.8)

15.2	(11.2)

(51.9)                2974.3 (51.9)                2974.3

(51.9)	2974.3

66

Fund: 12 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

735000 - TRF OF DIRECT COST-INTERFUND

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

425,259 $425,259

80,406 $80,406

$505,665 4.8%

0 $0

$0

0.0%

448,754 $448,754

80,406 $80,406

$529,160 4.7%

1,189,716 $1,189,716

$1,189,716

10.6%

478,671 $478,671

63,000 $63,000

$541,671 4.3%

1,189,716 $1,189,716

$1,189,716

9.4%

53,411 $53,411

(17,406) ($17,406)

$36,005

1,189,716 $1,189,716

$1,189,716

29,917                     12.6                       6.7 $29,917                     12.6                       6.7

(17,406)                  (21.6)                  (21.6) ($17,406)                  (21.6)                  (21.6)

$12,511	7.1	2.4

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

67

SUMMARY OF REVISIONS

2016-2017 CAFETERIA FUND BUDGET

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

I.	2016-17 Cafeteria Fund Revenues

B.	State Revenues

The State Revenues budget of $702,419 as of the Third Quarter budget changed to $672,588 as of Annual, a decrease of $29,831. The State Revenues are:

A.	Federal Revenues

The Federal Revenues budget $9,500,306 as of the Third Quarter budget changed to $9,728,448 as of Annual, an increase of $228,142. The change is a combination of lower than estimated funds received offset by donated commodities being recorded. The Federal Revenues are:

Change from 3rd Quarter to Annual

2016-17                    2016-17 Adopted Budget              Annual

$ 725,735	$ 672,588

$ (29,831)

Increase/(Decrease)

$ (53,146)

C.	Local Revenues

Change from 3rd Quarter to Annual

2016-17                    2016-17 Adopted Budget              Annual

$ 9,187,962	$ 9,728,448

$ 228,142

Increase/(Decrease)

$ 540,486

The Local Revenues budget of $4,316,065 as of the Third Quarter budget changed to $4,137,479 as of Annual, a decrease of $178,586. Based on year to date results at third quarter, budgets for Local Revenues

68

were increased. Unfortunately, the trend did not continue for fourth quarter; sales were down 12.4% from prior year fourth quarter sales. Annual Local Revenues ended the fiscal year with a 4.2% increase over the prior year. The Local Revenues are:

Change from 3rd Quarter to Annual	$ (178,586)

II.	2016-17 Cafeteria Fund Expenditures

A.	Classified Employee Salaries

The Classified Salaries Third Quarter budget of $4,816,260 changed to $4,826,305 at Annual, an increase of $10,045. The Classified Employee Salaries are:

2016-17 Adopted Budget

2016-17

Annual	Increase/(Decrease)
Change from 3rd Quarter to Annual	$	10,045

$ 3,820,633	$ 4,137,479	$ 316,846

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

D.	Total Cafeteria Fund Revenues	$ 4,860,369	$ 4,826,305	$ (34,064)

The total Cafeteria Fund Revenues budget of $14,518,790 as of the Third Quarter budget, changed to $14,538,515 as of Annual, an increase of $19,725. The Cafeteria Fund Revenues are:

B.	Employee Benefits

The Employee Benefits Third Quarter budget	changed	from	$2,552,070	to $2,552,506 as of Annual, an increase of $437. The Employee Benefits are:

Change from 3rd Quarter to Annual	$ 19,725

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

Change from 3rd Quarter to Annual	$	437

$ 13,734,329	$ 14,538,515	$ 804,186		2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

$ 2,586,849	$ 2,552,506	$ (34,303)

69

C.	Food, Supplies and Other Materials
Change from 3rd Quarter to Annual	$	(31,378)

The Books, Supplies and Other Materials Third	Quarter	budget	of	$6,328,106 changed to $6,466,648, an increase of $138,542. The net change occurred due to estimates being higher than actual offset by donated food being recorded. The Food, Supplies and Other Materials are:

2016-17	2016-17

Adopted Budget	Annual 

$ 165,373	$ 122,341

E.	Capital Outlay

 Increase/(Decrease)

$	43,032

The Capital Outlay Third Quarter budget of Change from 3rd Quarter to Annual	$138,542	$42,382 is unchanged as of the Annual.

The Capital Outlay expenditures are:

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

$ 5,728,277	$ 6,466,648	$ 738,371	Change from 3rd Quarter to Annual	$	-0-

D.	Contracted Services and Other Operating Expenditures

2016-17 Adopted Budget

$	-0-

2016-17 Annual

$ 42,382

Increase/(Decrease)

$	42,382

The Contracted Services and Other Operating expenditures Third Quarter budget of $153,719 changed to $122,341, a decrease of $31,378. This is primarily due to repair expenditures that did not come to fruition. The Contracted Services and Other Operating expenditures are:

F.	Other Outgo

The Other Outgo Third Quarter budget of $666,192 changed to $645,297 a decrease of $20,895. The decrease is due to overall decreases in expenditures resulting in a decrease to indirect costs. The Other Outgo expenditures are:

70

Change from 3rd Quarter to Annual	$	(20,895)	Change from 3rd Quarter to Annual	$	97,031

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

$ 641,696	$ 645,297	$	3,602	$ 13,982,564	$ 15,615,159	$ 1,632,595

G.	Inter-fund Transfers Out	III. Cafeteria Fund Balance

The	Inter-fund	Transfers	Out	Third Quarter budget of $959,400 changed to $959,679 as of Annual, an increase of $279. The Interfund Transfers Out are:

The total revenues are $14,538,515 and total expenditures are $15,615,159. The projected Fund Balance for the 2016-17 fiscal year is:

Beginning Fund Balance, Audited 7/1/16	$ 8,682,453

Change from 3rd Quarter to Annual	$	279	Revenues Expenditures

14,538,515 15,615,159

2016-17 Adopted Budget

2016-17
Annual	Increase/(Decrease)

Surplus/(Deficit)	(1,076,644)

$ -0-	$ 959,400	$ 959,679	Ending Fund Balance, 6/30/17, Unaudited $ 7,605,809

One-Time costs in 2016-17: One-Time Vehicle purchase Bread Kitchen Capital Outlay
H. Total Cafeteria Fund Expenditures	Total One-Time

$     42,382 959,679 1,001,782

Ongoing Surplus/(Deficit)	$ (75,862) The Cafeteria Fund expenditures are:

71

Fund: 13 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

13 - CAFETERIA FUND	$13,734,329	$14,518,790	$14,538,515	$804,186	$19,725	5.9	0.1
	
8100 - 8299 Federal Revenue

8220 - Child Nutrition Programs 822000 - FED CHILD NUTRITION

8221 - Donated Food Commodities

822100 - FED DONATED FOOD COMMODITIES

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

8520 - Child Nutrition

852000 - ST CHILD NUTRITION

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

8634 - Food Service Sales

863401 - FS STUDENT FOOD SALES/LUNCH 863402 - FS STUDENT FOOD SALES/BKFT 863404 - FS STUDENT ALA CARTE
863405 - FS ADULT ALA CARTE 863406 - FS SPECIAL EVENT INCOME 863407 - FS OTHER INCOME
863408 - FS OVER/SHORT

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

8600 - 8799 Other Local Revenue

Percent of Total

9,187,962 $9,187,962

0 $0

$9,187,962 66.9%

725,735 $725,735

$725,735 5.3%

3,398,446 257,886 5,268 54,390 65,254 11,000 (11,611)

$3,780,633

40,000 $40,000

$3,820,633

27.8%

9,500,306 $9,500,306

0 $0

$9,500,306 65.4%

702,419 $702,419

$702,419 4.8%

3,794,446 279,886 700
6,390 165,254 36,000 (13,611)

$4,269,065

47,000 $47,000

$4,316,065

29.7%

9,175,510 $9,175,510

552,938 $552,938

$9,728,448 66.9%

672,588 $672,588

$672,588 4.6%

3,596,722 282,645
0 8,625
118,908 38,785 46,752

$4,092,437

45,042 $45,042

$4,137,479

28.5%

(12,452) ($12,452)

552,938 $552,938

$540,486

(53,146) ($53,146)

($53,146)

198,276 24,759 (5,268) (45,764) 53,654 27,785 58,362

$311,804

5,042 $5,042

$316,846

(324,796) ($324,796)

552,938 $552,938

$228,142

(29,831) ($29,831)

($29,831)

(197,724) 2,759 (700) 2,236 (46,346) 2,785 60,362

($176,628)

(1,958) ($1,958)

($178,586)

(0.1) (0.1)

N/A N/A

5.9

(7.3) (7.3)

(7.3)

5.8 9.6
(100.0) (84.1) 82.2 252.6 (502.7)

8.2

12.6 12.6

8.3

(3.4) (3.4)

N/A N/A

2.4

(4.2) (4.2)

(4.2)

(5.2) 1.0 (100.0) 35.0 (28.0) 7.7 (443.5)

(4.1)

(4.2) (4.2)

(4.1)

72

Fund: 13 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

13 - CAFETERIA FUND	$13,982,564	$15,518,128	$15,615,159	$1,632,595	$97,031	11.7	0.6
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220006 - WAREHOUSE SAL 220007 - MAINTENANCE SAL 220020 - FOOD SERVICE SAL 220040 - CLASS SUPPORT HOURLY 220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT

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

2900 - Other Classified Salaries 290090 - OTHER CLASSIFIED SAL

2000 - 2999 Classified Personnel Salaries

Percent of Total

116,636 117,992 2,785,581 0
0 380,128

$3,400,337

1,283,113 $1,283,113

147,819 7,875

$155,694

21,225 $21,225

$4,860,369

34.8%

119,999 122,186 2,879,375 143,052 119,769 4,867

$3,389,247

1,251,119 $1,251,119

150,699 542

$151,240

24,653 $24,653

$4,816,260

31.0%

119,999 122,186 2,882,029 155,995 113,335 3,109

$3,396,652

1,252,777 $1,252,777

150,699 542

$151,240

25,635 $25,635

$4,826,305

30.9%

3,363 4,194 96,448 155,995 113,335 (377,019)

($3,685)

(30,336) ($30,336)

2,879 (7,333)

($4,454)

4,410 $4,410

($34,064)

0                       2.9                       0.0 0                       3.6                       0.0
2,654	3.5	0.1 12,943                      N/A	9.0 (6,434)                      N/A                     (5.4) (1,758)                  (99.2)                  (36.1)

$7,405	(0.1)	0.2

1,658                     (2.4)                       0.1 $1,658                    (2.4)                       0.1

0                       1.9                       0.0 0                  (93.1)                       0.0

$0	(2.9)	0.0

982                     20.8                       4.0 $982                     20.8                       4.0

$10,045	(0.7)	0.2

73

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3302 - OASDI/Medicare/Alternative, classified positions

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

3402 - Health & Welfare Benefits, classified positions

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

519,065 $519,065

231,726 70,475 42,107

$344,308

1,267,167 126,984 24,024 6,261 30,700

$1,455,135

2,430

$2,430

543,892 $543,892

228,312 65,682 31,896

$325,890

1,261,384 122,869 23,251 8,626 15,657

$1,431,786

2,319

$2,319

545,825 $545,825

229,644 65,971 31,695

$327,311

1,258,933 122,536 23,188 8,613 15,640

$1,428,909

2,325

$2,325

26,759 $26,759

(2,081) (4,504) (10,412)

($16,997)

(8,234) (4,449) (837) 2,352 (15,059)

($26,226)

(105)

($105)

1,932                       5.2                       0.4 $1,932                       5.2                       0.4

1,333                     (0.9)                       0.6 289                     (6.4)                       0.4 (201)                  (24.7)                     (0.6)

$1,421	(4.9)	0.4

(2,451)                     (0.6)                     (0.2) (333)                     (3.5)                     (0.3) (63)                     (3.5)                     (0.3) (14)                     37.6                     (0.2) (16)                  (49.1)                     (0.1)

($2,877)	(1.8)	(0.2)

5	(4.3)	0.2

$5	(4.3)	0.2

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 390204 - AB 1522 ACCRUAL

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

101,582 $101,582

137,285 $137,285

19,441 7,603

$27,044

$2,586,849 18.5%
53.3%

100,361 $100,361

125,711 $125,711

19,260 2,849

$22,109

$2,552,070 16.4%
47.5%

100,614 $100,614

125,513 $125,513

19,300 2,709

$22,010

$2,552,506 16.3%
47.3%

(968) ($968)

(11,771) ($11,771)

(141) (4,893)

($5,034)

($34,343)

253                     (1.0)                       0.3 $253                    (1.0)                       0.3

(198)                     (8.6)                     (0.2) ($198)                    (8.6)                    (0.2)

40                     (0.7)                       0.2 (140)                  (64.4)                     (4.9)

($100)	(18.6)	(0.5)

$437	(1.3)	0.0

74

Fund: 13 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430072 - GAS

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

4700 - Food

470000 - FOOD

470001 - FOOD SVC SUPPLY COST 470002 - FOOD FED DONATED

4000 - 4999 Books and Supplies

Percent of Total

24,000 241,214 13

$265,227

295,950 $295,950

4,827,500 339,600
0

$5,167,100

$5,728,277

41.0%

0 297,214 13

$297,227

155,950 $155,950

5,428,204 446,725
0

$5,874,929

$6,328,106

40.8%

0 222,349 0

$222,349

138,173 $138,173

5,229,604 323,584 552,938

$6,106,126

$6,466,648

41.4%

(24,000) (18,865) (13)

($42,878)

(157,777) ($157,777)

402,104 (16,016) 552,938

$939,026

$738,371

0 (74,865) (13)

($74,878)

(17,777) ($17,777)

(198,600) (123,141) 552,938

$231,197

$138,542

(100.0) (7.8) (100.0)

(16.2)

(53.3) (53.3)

8.3 (4.7) N/A

18.2

12.9

N/A (25.2) (100.0)

(25.2)

(11.4) (11.4)

(3.7) (27.6) N/A

3.9

2.2

75

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520000 - CONF/TRAVEL	35,925

$35,925

25,925

$25,925

23,311

$23,311

(12,614)

($12,614)

(2,614)

($2,614)

(35.1)	(10.1)

(35.1)	(10.1)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560002 - MAINTENANCE AGREEMENTS 560006 - REPAIR EQUIP

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575080 - INTER-FUND DIRECT COST FUEL

16,000 52,000

$68,000

9,120 300 (1,800) (11,277) 12,550 650 1,700 6,800

$18,043

1,000 52,000

$53,000

9,120 300 3,400 (5,777) 12,400 650 300 9,200

$29,593

538 34,638

$35,176

9,000 0 1,084 (9,224) 9,599 656
48 10,695

$21,859

(15,462) (17,362)

($32,824)

(120) (300) 2,884 2,053 (2,951) 6 (1,652) 3,895

$3,816

(462) (17,362)

($17,824)

(120) (300) (2,316) (3,447) (2,801) 6
(252) 1,495

($7,734)

(96.6) (33.4)

(48.3)

(1.3) (100.0) (160.2) (18.2) (23.5) 1.0 (97.2) 57.3

21.1

(46.2) (33.4)

(33.6)

(1.3) (100.0) (68.1) 59.7 (22.6) 1.0 (84.1) 16.3

(26.1)

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES

5900 - Communications

590002 - PHONE CLASSIFIED

590005 - COMMUNICATION/POSTAGE

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

23,280 2,500

$25,780

7,400 10,225

$17,625

$165,373 1.2%

0 $0

$0

0.0%

28,280 0

$28,280

6,696 10,225

$16,921

$153,719 1.0%

42,382 $42,382

$42,382

0.3%

26,828 0

$26,828

6,696 8,471

$15,167

$122,341 0.8%

42,382 $42,382

$42,382

0.3%

3,548 (2,500)

$1,048

(704) (1,754)

($2,458)

($43,032)

42,382 $42,382

$42,382

(1,452) 0

($1,452)

0 (1,754)

($1,754)

($31,378)

0 $0

$0

15.2                     (5.1) (100.0)                      N/A

4.1	(5.1)

(9.5)                       0.0 (17.2)                  (17.2)

(13.9)	(10.4)

(26.0)	(20.4)

N/A                       0.0 N/A                       0.0

N/A	0.0

76

Fund: 13 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

735000 - TRF OF DIRECT COST-INTERFUND

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

641,696 $641,696

$641,696 4.6%

0 $0

$0

0.0%

666,192 $666,192

$666,192 4.3%

959,400 $959,400

$959,400

6.2%

645,297 $645,297

$645,297 4.1%

959,679 $959,679

$959,679

6.1%

3,602 $3,602

$3,602

959,679 $959,679

$959,679

(20,895) ($20,895)

($20,895)

279 $279

$279

0.6                     (3.1) 0.6                    (3.1)

0.6	(3.1)

N/A                       0.0 N/A                       0.0

N/A	0.0

77

Fund: 14 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

14 - DEFERRED MAINTENANCE FUND	$4,105,000	$4,105,000	$4,119,590	$14,590	$14,590	0.4	0.4
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

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

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

8900 - 8929 Interfund Transfers In

Percent of Total

5,000 $5,000

$5,000 0.1%

4,100,000 $4,100,000

$4,100,000

99.9%

5,000 $5,000

$5,000 0.1%

4,100,000 $4,100,000

$4,100,000

99.9%

19,590 $19,590

$19,590 0.5%

4,100,000 $4,100,000

$4,100,000

99.5%

14,590 $14,590

$14,590

0 $0

$0

14,590                   291.8                   291.8 $14,590                   291.8                   291.8

$14,590	291.8	291.8

0                       0.0                       0.0 $0                       0.0                       0.0

$0	0.0	0.0

78

Fund: 14 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

14 - DEFERRED MAINTENANCE FUND	$4,577,055	$6,038,963	$4,732,653	$155,598	($1,306,310)	3.4	(21.6)
	
5000 - 5999 Services and Other Operating Expenditures

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS

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 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

2,688,685 $2,688,685

$2,688,685 58.7%

0 $0

1,888,370 $1,888,370

$1,888,370 41.3%

0 $0

$0

0.0%

3,564,298 $3,564,298

$3,564,298 59.0%

0 $0

1,053,965 $1,053,965

$1,053,965 17.5%

1,420,700 $1,420,700

$1,420,700

23.5%

2,064,266 $2,064,266

$2,064,266 43.6%

0 $0

1,247,686 $1,247,686

$1,247,686 26.4%

1,420,700 $1,420,700

$1,420,700

30.0%

(624,419) ($624,419)

($624,419)

0 $0

(640,684) ($640,684)

($640,684)

1,420,700 $1,420,700

$1,420,700

(1,500,031)                  (23.2)                  (42.1) ($1,500,031)                  (23.2)                  (42.1)

($1,500,031)	(23.2)	(42.1)

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

193,722                  (33.9)                     18.4 $193,722                  (33.9)                     18.4

$193,722	(33.9)	18.4

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

79

Fund: 21 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

21 - BUILDING FUND	$2,141,688	$10,826,261	$7,099,887	$4,958,199	($3,726,374)	231.5	(34.4)
	
8600 - 8799 Other Local Revenue

8625 - Community Redevelopment Funds Not Subject to LCFF Deduction

862500 - COMM REDEV FUNDS

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 $0

17,000

$17,000

0 $0

17,000

$17,000

218,112 $218,112

633,608

$633,608

218,112 $218,112

616,608

$616,608

218,112 $218,112

616,608

$616,608

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

3627.1	3627.1

3627.1	3627.1

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

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

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

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

8980 - 8999 Contributions

Percent of Total

0 $0

0 $0

$17,000 0.8%

2,124,688 $2,124,688

$2,124,688 99.2%

0 $0

$0

0.0%

0 $0

0 $0

$17,000 0.2%

10,809,261 $10,809,261

$10,809,261 99.8%

0 $0

$0

0.0%

(344,031) ($344,031)

0 $0

$507,689 7.2%

6,592,198 $6,592,198

$6,592,198 92.8%

0 $0

$0

0.0%

(344,031) ($344,031)

0 $0

$490,689

4,467,510 $4,467,510

$4,467,510

0 $0

$0

(344,031)                      N/A                      N/A ($344,031)                     N/A                     N/A

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

$490,689	2886.4	2886.4

(4,217,063)                   210.3                  (39.0) ($4,217,063)                   210.3                  (39.0)

($4,217,063)	210.3	(39.0)

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

$0	N/A	N/A

80

Fund: 21 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

21 - BUILDING FUND	$2,297,802	$65,843,456	$42,486,343	$40,188,541	($23,357,113)	1749.0	(35.5)
	
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0 $0

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT                                                         0 $0

2000 - 2999 Classified Personnel Salaries	$0

Percent of Total	0.0%

364,290 $364,290

0 $0

$364,290

0.6%

214,007 $214,007

0 $0

$214,007

0.5%

214,007 $214,007

0 $0

$214,007

(150,282) ($150,282)

0 $0

($150,282)

N/A                  (41.3) N/A                  (41.3)

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

N/A	(41.3)

81

Fund: 21 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED                                                                           0 $0

3202 - Public Employees' Retirement System, classified positions 320200 - PERS CLASSIFIED	0
$0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS                                                             0 330201 - MEDICARE CLASS                                                                         0

$0

3402 - Health & Welfare Benefits, classified positions

340211 - HEALTH CLASS	0 340212 - DENTAL CLASS	0 340213 - VISION CLASS	0 340214 - LIFE INS CLASS	0 340216 - DIS CLASS	0

$0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS	0

$0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                                     0 $0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	0

$0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS                                                                        0 $0

3000 - 3999 Employee Benefits                                                                                $0 Percent of Total                                                                                        0.0%
1000 - 3999 Employee Compensation % of Total	0.0%

0                        16,866 $0                     $16,866

0                        11,101 $0                     $11,101

0                          4,951 0                          1,158

$0	$6,109

0	24,510 0                          2,220 0                             420 0                             269 0                                  0

$0	$27,419

0                             105 $0                           $105

0                          4,473 $0                        $4,473

0                          7,918 $0                        $7,918

0                             856 $0                           $856

$0                     $74,847 0.0%                           0.2%
0.6%	0.7%

16,866 $16,866

11,101 $11,101

4,951 1,158

$6,109

24,510 2,220 420 269
0

$27,419

105 $105

4,473 $4,473

7,918 $7,918

856 $856

$74,847

16,866                      N/A                      N/A $16,866                     N/A                     N/A

11,101                      N/A                      N/A $11,101                     N/A                     N/A

4,951                      N/A                      N/A 1,158                      N/A                      N/A

$6,109	N/A	N/A

24,510                      N/A                      N/A 2,220                      N/A                      N/A 420                      N/A                      N/A 269                      N/A                      N/A
0	N/A	N/A

$27,419	N/A	N/A

105                      N/A                      N/A $105                     N/A                     N/A

4,473                      N/A                      N/A $4,473                     N/A                     N/A

7,918                      N/A                      N/A $7,918                     N/A                     N/A

856                      N/A                      N/A $856                     N/A                     N/A

$74,847	N/A	N/A

82

Fund: 21 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM

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

4000 - 4999 Books and Supplies

Percent of Total

0                             541 0                     857,663

$0	$858,204

0                     551,401 $0                   $551,401

$0	$1,409,605

0.0%	2.1%

541 773,508

$774,049

313,771 $313,771

$1,087,821

2.6%

541 773,508

$774,049

313,771 $313,771

$1,087,821

0 (84,155)

($84,155)

(237,629) ($237,629)

($321,785)

N/A                       0.0 N/A                     (9.8)

N/A	(9.8)

N/A                  (43.1) N/A                  (43.1)

N/A	(22.8)

83

Fund: 21 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS                                          0                                  0 $0                               $0

5710 - Transfers of Direct Costs

571060 - DIRECT COST/TECHNOLOGY                                                      0                                  0 $0                               $0

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF	0	37 575050 - DIRECT COST/COPIER INTERFUND	0                             179 575052 - DIRECT COST/SCANBACK INTERFUND	0                          1,377 575060 - DIRECT COST/TECH INTERFUND	0                                  0

$0	$1,593

562                             562 $562                           $562

0                                  0 $0                               $0

37                               37 293                             293 1,830                          1,830 0                                  0

$2,160	$2,160

562                      N/A                      N/A $562                     N/A                     N/A

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

0                      N/A                       0.0 115                      N/A                     64.3 453                      N/A                     32.9 0                      N/A                      N/A

$568	N/A	35.6

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES
580036 - COST OF ISSUANCE MISC 580090 - BUDGET RESERVE

5900 - Communications

590002 - PHONE CLASSIFIED

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0	185,416 0                          5,236 0                                  0 0	409,622

$0	$600,274

0                                  0 $0                               $0

$0	$601,867

0.0%	0.9%

6,400 3,528 5,150 0

$15,078

2,160 $2,160

$19,961

0.0%

6,400 3,528 5,150 0

$15,078

2,160 $2,160

$19,961

(179,016) (1,708) 5,150 (409,622)

($585,195)

2,160 $2,160

($581,906)

N/A	(96.5) N/A	(32.6) N/A                      N/A N/A                (100.0)

N/A	(97.5)

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

N/A	(96.7)

84

Fund: 21 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

610000 - SITE PURCHASE

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

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

7438 - Debt Service - Interest

743801 - COP REPAY INTEREST 743806 - COP '06 INTEREST

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

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

0 $0

185 $185

0 $0

$185 0.0%

361,025 0

$361,025

1,370,000 $1,370,000

$1,731,025

75.3%

218,367 $218,367

58,526,161 $58,526,161

0 $0

$58,744,528 89.2%

361,025 0

$361,025

1,835,369 $1,835,369

$2,196,394

3.3%

213,702 $213,702

36,840,772 $36,840,772

0 $0

$37,054,474 87.2%

369,675 (8,663)

$361,012

1,835,229 $1,835,229

$2,196,242

5.2%

213,702 $213,702

36,840,587 $36,840,587

0 $0

$37,054,289

8,650 (8,663)

($13)

465,229 $465,229

$465,217

(4,664) ($4,664)

(21,685,390) ($21,685,390)

0 $0

($21,690,054)

8,650 (8,663)

($13)

(139) ($139)

($152)

N/A                     (2.1) N/A                    (2.1)

19913830.6                  (37.1) 19913830.6                  (37.1)

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

20029345.4	(36.9)

2.4                       2.4 N/A                      N/A

0.0	0.0

34.0                       0.0 34.0                       0.0

26.9	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 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

172,929 393,663

$566,592

$566,592

24.7%

1,094,451 $1,094,451

1,038,659 393,663

$1,432,322

$2,526,773

3.8%

682,068 $682,068

763,261 393,663

$1,156,923

$1,838,991

4.3%

682,068 $682,068

590,332 (1)

$590,331

$1,272,399

(412,383) ($412,383)

(275,398) (1)

($275,399)

($687,781)

N/A                  (37.7) N/A                  (37.7)

341.4                  (26.5) 0.0                       0.0

104.2	(19.2)

224.6	(27.2)

85

Fund: 25 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

25 - CAPITAL FACILITIES FUND	$9,576,461	$10,489,800	$16,329,504	$6,753,043	$5,839,704	70.5	55.7
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

8681 - Mitigation/Developer Fees 868100 - LOC DEV FEES

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

8600 - 8799 Other Local Revenue

Percent of Total

15,000 $15,000

9,521,461 $9,521,461

40,000 $40,000

$9,576,461

100.0%

(5,200) ($5,200)

10,455,000 $10,455,000

40,000 $40,000

$10,489,800

100.0%

129,058 $129,058

16,195,446 $16,195,446

5,000 $5,000

$16,329,504

100.0%

114,058 $114,058

6,673,985 $6,673,985

(35,000) ($35,000)

$6,753,043

134,258 $134,258

5,740,446 $5,740,446

(35,000) ($35,000)

$5,839,704

760.4              (2581.9) 760.4              (2581.9)

70.1                     54.9 70.1                     54.9

(87.5)                  (87.5) (87.5)                  (87.5)

70.5	55.7

86

Fund: 25 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

25 - CAPITAL FACILITIES FUND	$10,658,537	$11,821,210	$8,921,028	($1,737,509)	($2,900,182)	(16.3)	(24.5)
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries 130008 - DIST ADM SAL

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

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

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240050 - CLASS BUSINESS SUPPORT SUB

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

0 $0

$0 0.0%

329,812 $329,812

122,964 10,000

$132,964

$462,776

4.3%

0 $0

$0 0.0%

414,407 $414,407

126,638 10,000

$136,638

$551,045

4.7%

0 $0

$0 0.0%

414,407 $414,407

126,637 0

$126,637

$541,044

6.1%

0 $0

$0

84,595 $84,595

3,673 (10,000)

($6,327)

$78,268

0 $0

$0

0 $0

(1) (10,000)

($10,001)

($10,001)

N/A N/A

N/A

25.6 25.6

3.0 (100.0)

(4.8)

16.9

N/A N/A

N/A

0.0 0.0

0.0 (100.0)

(7.3)

(1.8)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

16,883

$16,883

17,390

$17,390

17,390	507

$17,390	$507

0	3.0	0.0

$0	3.0	0.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions 330101 - MEDICARE CERT

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS

64,270 $64,270

0 $0

28,692 6,710

$35,402

55,942 $55,942

0 $0

34,165 7,990

$42,155

55,942 $55,942

0 $0

24,286 5,717

$30,003

(8,328) ($8,328)

0 $0

(4,406) (993)

($5,399)

0                  (13.0)                       0.0 $0                  (13.0)                       0.0

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

(9,879)                  (15.4)                  (28.9) (2,273)                  (14.8)                  (28.4)

($12,152)	(15.2)	(28.8)

87

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

69,854 6,327 1,197 508 909

$78,795

0 $0

231

$231

82,108 7,437 1,407 722 3,769

$95,443

0 $0

276

$276

86,194 7,807 1,477 744 863

$97,085

(2) ($2)

265

$265

16,340 1,480 280 236 (46)

$18,290

(2) ($2)

34

$34

4,086 370 70
22 (2,906)

$1,642

(2) ($2)

(11)

($11)

23.4	5.0 23.4	5.0 23.4	5.0 46.5	3.1 (5.0)                  (77.1)

23.2	1.7

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

14.6	(4.1)

14.6	(4.1)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT

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

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

3901 - Other Benefits, certificated positions 390103 - SELF INSUR CERT

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL

0 $0

9,672 $9,672

16,753 $16,753

0 $0

1,851 200

$2,051

0 $0

11,517 $11,517

20,019 $20,019

0 $0

2,204 200

$2,404

0                                  0 $0                               $0

11,308                          1,636 $11,308                        $1,636

20,018                          3,265 $20,018                        $3,265

0                                  0 $0                               $0

2,164                             313 0                          (200)

$2,164	$113

0                      N/A $0                     N/A

(209)                     16.9 ($209)                     16.9

(1)                     19.5 ($1)                     19.5

0                      N/A $0                     N/A

(40)                     16.9 (200)                (100.0)

($240)	5.5

N/A N/A

(1.8) (1.8)

0.0 0.0

N/A N/A

(1.8) (100.0)

(10.0)

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

$224,057 2.1%
6.4%

$245,146 2.1%
6.7%

$234,174	$10,117	($10,972)	4.5	(4.5) 2.6%
8.7%

88

Fund: 25 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM

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

4000 - 4999 Books and Supplies

Percent of Total

63,000 130,000

$193,000

900 $900

$193,900

1.8%

54,450 130,000

$184,450

20,900 $20,900

$205,350

1.7%

38,896 71,161

$110,057

11,675 $11,675

$121,732

1.4%

(24,104) (58,839)

($82,943)

10,775 $10,775

($72,168)

(15,554)                  (38.3)                  (28.6) (58,839)                  (45.3)                  (45.3)

($74,393)	(43.0)	(40.3)

(9,225)                 1197.2                  (44.1) ($9,225)                1197.2                  (44.1)

($83,618)	(37.2)	(40.7)

89

Fund: 25 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520000 - CONF/TRAVEL
520010 - FIXED MILEAGE ALLOWANCE

5,000                          9,643                          7,016 0                                  0                             287

$5,000	$9,643	$7,302

2,016                       (2,627) 287                             287

$2,302	($2,341)

40.3                  (27.2) N/A                      N/A

46.0	(24.3)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS

5710 - Transfers of Direct Costs

571020 - DIRECT COST/TRANSPORTATION

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF 575050 - DIRECT COST/COPIER INTERFUND

1,500,000 $1,500,000

0 $0

0 0

$0

2,527,041 $2,527,041

0 $0

0 1,209

$1,209

848,638 $848,638

0 $0

21 1,828

$1,849

(651,362) ($651,362)

0 $0

21 1,828

$1,849

(1,678,404)                  (43.4)                  (66.4) ($1,678,404)                  (43.4)                  (66.4)

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

21                      N/A                      N/A 620                      N/A                     51.2

$640	N/A	53.0

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING 580010 - SOFTWARE LICENSE

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

200,000 185,000 0
0

$385,000

0 2,160 0

$2,160

$1,892,160

17.8%

150,000 165,000 0
5,357

$320,357

180 2,160 349

$2,689

$2,860,940

24.2%

145,171 174,961 162 8,463

$328,756

135 1,998 0

$2,133

$1,188,678

13.3%

(54,829) (10,039) 162 8,463

($56,244)

135 (162) 0

($27)

($703,482)

(4,829) 9,961 162 3,105

$8,399

(45) (162) (349)

($556)

($1,672,262)

(27.4)                     (3.2) (5.4)                       6.0 N/A                      N/A N/A                     58.0

(14.6)	2.6

N/A                  (25.0) (7.5)                     (7.5) N/A                (100.0)

(1.3)	(20.7)

(37.2)	(58.5)

90

Fund: 25 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

610000 - SITE PURCHASE

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

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

7,600,000 $7,600,000

$7,600,000 71.3%

285,644 0

$285,644

$285,644

2.7%

816 $816

7,120,826 $7,120,826

$7,121,641 60.2%

337,089 500,000

$837,089

$837,089

7.1%

0 $0

5,998,312 $5,998,312

$5,998,312 67.2%

337,089 500,000

$837,089

$837,089

9.4%

0 $0

(1,601,688) ($1,601,688)

($1,601,688)

51,445 500,000

$551,445

$551,445

(816) ($816)

(1,122,513) ($1,122,513)

($1,123,329)

0 0

$0

$0

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

(21.1)                  (15.8) (21.1)                  (15.8)

(21.1)	(15.8)

18.0                       0.0 N/A                       0.0

193.1	0.0

193.1	0.0

91

Fund: 35 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

35 - COUNTY SCHOOL FACILITIES FUND	$20,000	$1,114,451	$682,068	$662,068	($432,383)	3310.3	(38.8)
	
8300 - 8599 Other State Revenue

8545 - School Facilities Apportionments 854500 - ST SCHOOL FAC APPORT

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

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

0 $0

$0 0.0%

20,000 $20,000

$20,000

100.0%

0 $0

$0 0.0%

20,000 $20,000

$20,000

1.8%

0                                  0 $0                               $0

$0	$0 0.0%

0                     (20,000) $0                   ($20,000)

$0	($20,000)

0.0%

0 $0

$0

(20,000) ($20,000)

($20,000)

N/A N/A

N/A

(100.0) (100.0)

(100.0)

N/A N/A

N/A

(100.0) (100.0)

(100.0)

8913 - To State School Building Fund/County School Facilities Fund from All Other Funds

891300 - DIST SH/SFP PROJECT

8900 - 8929 Interfund Transfers In

Percent of Total

0                  1,094,451 $0                $1,094,451

$0	$1,094,451

0.0%	98.2%

682,068 $682,068

$682,068

100.0%

682,068 $682,068

$682,068

(412,383) ($412,383)

($412,383)

N/A                  (37.7) N/A                  (37.7)

N/A	(37.7)

92

Fund: 35 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

35 - COUNTY SCHOOL FACILITIES FUND	$0	$1,094,451	$682,068	$682,068	($412,383)	N/A	(37.7)
	
4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430008 - SUPPLIES NON-CLASSROOM

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

4000 - 4999 Books and Supplies

Percent of Total	#Error 6000 - 6999 Capital Outlay
6200 - Buildings and Improvements of Buildings 620000 - BLDG/IMPRV OF BLDG

6000 - 6999 Capital Outlay

Percent of Total	#Error

0                        29,033 $0                     $29,033

0                          8,754 $0                        $8,754

$0                     $37,787 3.5%

0                  1,056,664 $0                $1,056,664

$0	$1,056,664

96.5%

444,152 $444,152

6,166 $6,166

$450,318 66.0%

231,750 $231,750

$231,750

34.0%

444,152 $444,152

6,166 $6,166

$450,318

231,750 $231,750

$231,750

415,119 $415,119

(2,588) ($2,588)

$412,532

(824,915) ($824,915)

($824,915)

N/A                1429.8 N/A                1429.8

N/A                  (29.6) N/A                  (29.6)

N/A	1091.7

N/A                  (78.1) N/A                  (78.1)

N/A	(78.1)

93

Fund: 40 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

40 - SPECIAL RESERVE - CAPITAL PROJ	$5,114,454	$14,181,398	$9,048,268	$3,933,814	($5,133,130)	76.9	(36.2)
	
8300 - 8599 Other State Revenue

8590 - All Other State Revenue 859000 - ST OTHER REVENUE

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

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE 869915 - REIMB REVENUE

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

8912 - Between General Fund and Special Reserve Fund 891201 - TRANSFER BETWEEN GF AND SRF

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

8900 - 8929 Interfund Transfers In

Percent of Total

1,400,000 $1,400,000

$1,400,000 27.4%

30,000 $30,000

25,000 $25,000

1,200,000 0

$1,200,000

$1,255,000 24.5%

2,459,454 $2,459,454

0 $0

$2,459,454

48.1%

5,510,641 $5,510,641

$5,510,641 38.9%

30,000 $30,000

29,558 $29,558

2,912,554 1,091,471

$4,004,024

$4,063,582 28.7%

2,458,059 $2,458,059

2,149,116 $2,149,116

$4,607,175

32.5%

0 $0

$0 0.0%

27,072 $27,072

88,149 $88,149

3,214,431 1,111,441

$4,325,872

$4,441,093 49.1%

2,458,059 $2,458,059

2,149,116 $2,149,116

$4,607,175

50.9%

(1,400,000) ($1,400,000)

($1,400,000)

(2,928) ($2,928)

63,149 $63,149

2,014,431 1,111,441

$3,125,872

$3,186,093

(1,395) ($1,395)

2,149,116 $2,149,116

$2,147,721

(5,510,641) ($5,510,641)

($5,510,641)

(2,928) ($2,928)

58,591 $58,591

301,878 19,970

$321,848

$377,511

0 $0

0 $0

$0

(100.0) (100.0)

(100.0)

(9.8) (9.8)

252.6 252.6

167.9 N/A

260.5

253.9

(0.1) (0.1)

N/A N/A

87.3

(100.0) (100.0)

(100.0)

(9.8) (9.8)

198.2 198.2

10.4 1.8

8.0

9.3

0.0 0.0

0.0 0.0

0.0

94

Fund: 40 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

40 - SPECIAL RESERVE - CAPITAL PROJ	$4,951,037	$17,106,710	$8,067,197	$3,116,160	($9,039,513)	62.9	(52.8)
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries

130008 - DIST ADM SAL                                                                               0 $0

1000 - 1999 Certificated Personnel Salaries                                                          $0 Percent of Total                                                                                        0.0%
2000 - 2999 Classified Personnel Salaries

2900 - Other Classified Salaries

290050 - OTHER CLASS SUB                                                                        0 $0

2000 - 2999 Classified Personnel Salaries	$0

Percent of Total	0.0%

0 $0

$0 0.0%

38,106 $38,106

$38,106

0.2%

0 $0

$0 0.0%

42,875 $42,875

$42,875

0.5%

0 $0

$0

42,875 $42,875

$42,875

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

$0	N/A	N/A

4,769                      N/A                     12.5 $4,769                     N/A                     12.5

$4,769	N/A	12.5

95

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

330101 - MEDICARE CERT                                                                           0                                  0 $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330201 - MEDICARE CLASS                                                                         0                             553 $0                           $553

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                        0                                  0 $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                               19 $0                             $19

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT	0	0

$0	$0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                                     0                             792 $0                           $792

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT	0	0

$0	$0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS                                                                        0                             152 390204 - AB 1522 ACCRUAL                                                                        0                             762

$0	$915

3000 - 3999 Employee Benefits                                                                                $0                        $2,278 Percent of Total                                                                                        0.0%                           0.0%
1000 - 3999 Employee Compensation % of Total	0.0%	0.2%

0                                  0 $0                               $0

622                             622 $622                           $622

0                                  0 $0                               $0

21                               21 $21                             $21

0                                  0 $0                               $0

892                             892 $892                           $892

0                                  0 $0                               $0

171                             171 858                             858

$1,029	$1,029

$2,564	$2,564 0.0%
0.6%

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

69                      N/A                     12.5 $69                     N/A                     12.5

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

2                      N/A                     12.5 $2                     N/A                     12.5

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

100                      N/A                     12.6 $100                     N/A                     12.6

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

19                      N/A                     12.5 95                      N/A                     12.5

$114	N/A	12.5

$286	N/A	12.5

96

Fund: 40 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM 430060 - SUPPLIES GROUNDS

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

520010 - FIXED MILEAGE ALLOWANCE

492,099 0 0

$492,099

0 $0

$492,099 9.9%

0

$0

1,493,769 21,353
0

$1,515,122

14,673 $14,673

$1,529,795 8.9%

855

$855

1,677 23,363 10,469

$35,510

10,245 $10,245

$45,755 0.6%

943

$943

(490,422) 23,363 10,469

($456,589)

10,245 $10,245

($446,344)

943

$943

(1,492,092) 2,011 10,469

($1,479,612)

(4,428) ($4,428)

($1,484,040)

88

$88

(99.7)	(99.9) N/A                       9.4 N/A                      N/A

(92.8)	(97.7)

N/A                  (30.2) N/A                  (30.2)

(90.7)	(97.0)

N/A	10.3

N/A	10.3

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS 560050 - REPAIR EQ M&O

550,000 0

$550,000

540,015 1,956

$541,972

187,891 1,956

$189,848

(362,109) 1,956

($360,152)

(352,124)                  (65.8)                  (65.2) 0                      N/A                       0.0

($352,124)	(65.5)	(65.0)

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

50,275 0

$50,275

$600,275

12.1%

305,768 10,000

$315,768

$858,595

5.0%

538,330 0

$538,330

$729,121

9.0%

488,055 0

$488,055

$128,846

232,562 (10,000)

$222,562

($129,474)

970.8                     76.1 N/A                (100.0)

970.8	70.5

21.5	(15.1)

97

Fund: 40 SubFund: -

6000 - 6999 Capital Outlay

6200 - Buildings and Improvements of Buildings

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

620000 - BLDG/IMPRV OF BLDG

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

1,365,000 $1,365,000

0 $0

$1,365,000

27.6%

5,306,858 $5,306,858

112,848 $112,848

$5,419,706

31.7%

3,499,294 $3,499,294

0 $0

$3,499,294

43.4%

2,134,294 $2,134,294

0 $0

$2,134,294

(1,807,564) ($1,807,564)

(112,848) ($112,848)

($1,920,412)

156.4                  (34.1) 156.4                  (34.1)

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

156.4	(35.4)

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

800,000 393,663 1,300,000

$2,493,663

$2,493,663

50.4%

1,253,926 $1,253,926

800,000 393,663 6,810,641

$8,004,304

$9,258,230

54.1%

1,253,926 $1,253,926

800,000 393,663 1,300,000

$2,493,663

$3,747,589

46.5%

1,253,926 $1,253,926

0 0 0

$0

$1,253,926

0 $0

0 0
(5,510,641)

($5,510,641)

($5,510,641)

N/A                       0.0 N/A                       0.0

0.0	0.0 0.0	0.0 0.0                  (80.9)

0.0	(68.8)

50.3	(59.5)

98

Fund: 51 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

51 - BOND INT & REDEMPTION FUND	$37,343,063	$37,343,063	$36,412,509	($930,554)	($930,554)	(2.5)	(2.5)
	
8300 - 8599 Other State Revenue

8571 - Voted Indebtedness Levies, Homeowners' Exemptions

857100 - VOTED INDEBT HOMEOWN EXEMPT	177,000

$177,000

177,000

$177,000

329,152

$329,152

152,152

$152,152

152,152

$152,152

86.0	86.0

86.0	86.0

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

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

$177,000 0.5%

35,732,063 $35,732,063

790,000 $790,000

94,000 $94,000

350,000 $350,000

200,000 $200,000

$37,166,063

99.5%

0 $0

$177,000 0.5%

35,732,063 $35,732,063

790,000 $790,000

94,000 $94,000

350,000 $350,000

200,000 $200,000

$37,166,063

99.5%

402 $402

$329,553 0.9%

29,370,149 $29,370,149

831,981 $831,981

15,956 $15,956

5,595,198 $5,595,198

269,671 $269,671

$36,082,956

99.1%

402 $402

$152,553

(6,361,914) ($6,361,914)

41,981 $41,981

(78,044) ($78,044)

5,245,198 $5,245,198

69,671 $69,671

($1,083,107)

402 $402

$152,553

(6,361,914) ($6,361,914)

41,981 $41,981

(78,044) ($78,044)

5,245,198 $5,245,198

69,671 $69,671

($1,083,107)

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

86.2	86.2

(17.8)                  (17.8) (17.8)                  (17.8)

5.3                       5.3 5.3                       5.3

(83.0)                  (83.0) (83.0)                  (83.0)

1498.6                 1498.6 1498.6                1498.6

34.8                     34.8 34.8                     34.8

(2.9)	(2.9)

99

Fund: 51 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

51 - BOND INT & REDEMPTION FUND	$37,166,063	$37,166,063	$36,835,393	($330,670)	($330,670)	(0.9)	(0.9)
	
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

17,714,422 $17,714,422

19,451,641 $19,451,641

$37,166,063

100.0%

17,714,422 $17,714,422

19,451,641 $19,451,641

$37,166,063

100.0%

17,714,422 $17,714,422

19,120,971 $19,120,971

$36,835,393

100.0%

0 $0

(330,670) ($330,670)

($330,670)

0                       0.0                       0.0 $0                       0.0                       0.0

(330,670)                     (1.7)                     (1.7) ($330,670)                    (1.7)                    (1.7)

($330,670)	(0.9)	(0.9)

100

Fund: 52 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

52 - DEBT SERVICE-BLENDED COMP UNIT	$396,163	$396,163	$412,260	$16,097	$16,097	4.1	4.1
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

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

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

8900 - 8929 Interfund Transfers In

Percent of Total

2,500 $2,500

$2,500 0.6%

393,663 $393,663

$393,663

99.4%

2,500 $2,500

$2,500 0.6%

393,663 $393,663

$393,663

99.4%

18,598 $18,598

$18,598 4.5%

393,663 $393,663

$393,663

95.5%

16,098 $16,098

$16,098

(1) ($1)

($1)

16,098                   643.9                   643.9 $16,098                   643.9                   643.9

$16,098	643.9	643.9

(1)                       0.0                       0.0 ($1)                       0.0                       0.0

($1)	0.0	0.0

101

Fund: 52 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

52 - DEBT SERVICE-BLENDED COMP UNIT	$393,663	$393,663	$393,663	($1)	($1)	0.0	0.0
	
7000 - 7499 Other Outgo

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

7000 - 7499 Other Outgo

Percent of Total

8,663 $8,663

385,000 $385,000

$393,663

100.0%

8,663 $8,663

385,000 $385,000

$393,663

100.0%

8,663 $8,663

385,000 $385,000

$393,663

100.0%

(1)                               (1)                       0.0                       0.0 ($1)                             ($1)                       0.0                       0.0

0                                  0                       0.0                       0.0 $0                               $0                       0.0                       0.0

($1)	($1)	0.0	0.0

102

Fund: 67 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

67 - SELF INSURANCE FUND	$64,758,926	$65,432,267	$65,361,931	$603,005	($70,336)	0.9	(0.1)
	
8600 - 8799 Other Local Revenue

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE

869951 - EMPLOYER PAID RX DEDUCTION 869952 - EMPLOYER PAID HEALTH DEDUCTION 869953 - EMPLOYER PAID DENTAL DEDUCTION 869954 - EMPLOYER PAID VISION DEDUCTION 869955 - EMPLOYER PAID LIFE DEDUCTION 869957 - RETIREE DEDUCTION (%-FROM PR) 869958 - HEALTH & WELFARE PREMIUMS

8600 - 8799 Other Local Revenue

Percent of Total

25,000 10,722,041 30,784,928 3,831,655 724,908
0 7,783,288 10,887,106

$64,758,926

$64,758,926

100.0%

4,900 11,396,860 30,829,767 3,837,417 726,142
0 7,971,267 10,665,915

$65,432,267

$65,432,267

100.0%

3,869 11,389,030 30,794,070 3,833,563 725,413
0 7,963,208 10,652,778

$65,361,931

$65,361,931

100.0%

(21,131) 666,989 9,142 1,908 505
0 179,920 (234,328)

$603,005

$603,005

(1,031)                  (84.5)                  (21.0) (7,830)                       6.2                     (0.1) (35,697)                       0.0                     (0.1) (3,853)                       0.0                     (0.1) (729)                       0.1                     (0.1)
0                      N/A                      N/A (8,060)                       2.3                     (0.1) (13,137)                     (2.2)                     (0.1)

($70,336)	0.9	(0.1)

($70,336)	0.9	(0.1)

103

Fund: 67 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

67 - SELF INSURANCE FUND	$64,111,428	$63,436,401	$69,031,284	$4,919,856	$5,594,883	7.7	8.8
	
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

68,484 $68,484

107,344 $107,344

$175,828

0.3%

70,543 $70,543

111,349 $111,349

$181,892

0.3%

70,543                          2,059 $70,543                        $2,059

110,999                          3,655 $110,999                        $3,655

$181,542	$5,714

0.3%

0                       3.0                       0.0 $0                       3.0                       0.0

(350)                       3.4                     (0.3) ($350)                       3.4                    (0.3)

($350)	3.2	(0.2)

104

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

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

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

24,419 $24,419

10,901 2,550

$13,451

37,991 3,441 651 229 734

$43,045

88 $88

3,675 $3,675

6,506 $6,506

703 $703

$91,887 0.1%
0.4%

25,261 $25,261

11,277 2,637

$13,915

37,991 3,441 651 263 762

$43,107

91 $91

3,802 $3,802

6,730 $6,730

728 $728

$93,633 0.1%
0.4%

25,212                             793 $25,212                           $793

10,953                               52 2,562                               12

$13,515	$64

37,991                                  0 3,441                                  0 651                                  0 263                               35 759                               25

$43,105	$60

88                                  0 $88                               $0

3,794                             119 $3,794                           $119

6,717                             212 $6,717                           $212

726                               23 $726                             $23

$93,159	$1,272 0.1%
0.4%

(49)                       3.2                     (0.2) ($49)                       3.2                    (0.2)

(324)                       0.5                     (2.9) (76)                       0.5                     (2.9)

($400)	0.5	(2.9)

0                       0.0                       0.0 0                       0.0                       0.0 0                       0.0                       0.0 0                     15.2                       0.0 (2)                       3.4                     (0.3)

($2)	0.1	0.0

(3)                       0.4                     (3.0) ($3)                       0.4                    (3.0)

(7)                       3.3                     (0.2) ($7)                       3.3                    (0.2)

(13)                       3.3                     (0.2) ($13)                       3.3                    (0.2)

(1)                       3.2                     (0.2) ($1)                       3.2                    (0.2)

($475)	1.4	(0.5)

105

Fund: 67 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2016 - 6/30/2017

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

1,500                          4,000                          1,188 $1,500                        $4,000                        $1,188

0                          1,000                             782 $0                        $1,000                           $782

$1,500	$5,000	$1,970

0.0%	0.0%	0.0%

(312)                       (2,812) ($312)                     ($2,812)

782                          (218) $782                        ($218)

$470	($3,030)

(20.8)                  (70.3) (20.8)                  (70.3)

N/A                  (21.8) N/A                  (21.8)

31.3	(60.6)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560005 - RENTAL	500	500

$500	$500

0	(500)

$0	($500)

(500)	(100.0)

($500)	(100.0)

(100.0)

(100.0)

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES

580041 - HEALTH CONTRACT/MEDICAL/RX 580042 - HEALTH CONTRACT/HEALTH 580043 - HEALTH CONTRACT/DENTAL 580044 - HEALTH CONTRACT/VISION 580047 - HEALTH EXP - OPEB ADJUSTMENT

5900 - Communications

590002 - PHONE CLASSIFIED

590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

1,500 17,853,276 40,828,859 4,235,082 920,787
0

$63,839,504

810 1,400

$2,210

$63,842,214

99.6%

1,500 15,818,444 42,684,507 3,815,862 832,852
0

$63,153,165

810 1,400

$2,210

$63,155,875

99.6%

0 14,313,734 40,084,655 3,734,360 812,474 9,806,498

$68,751,722

810 2,082

$2,892

$68,754,614

99.6%

(1,500) (3,539,542) (744,204) (500,722) (108,313) 9,806,498

$4,912,218

0 682

$682

$4,912,400

(1,500) (1,504,710) (2,599,852) (81,501) (20,378) 9,806,498

$5,598,556

0 682

$682

$5,598,739

(100.0) (19.8) (1.8) (11.8) (11.8) N/A

7.7

0.0 48.7

30.9

7.7

(100.0) (9.5) (6.1) (2.1) (2.4) N/A

8.9

0.0 48.7

30.9

8.9

106