2021-2022

Third Quarter Report May 4, 2022

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

	

TABLE OF CONTENTS

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

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

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

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

Child Development……………………………………………………………………………………………….	62-77 Narrative……………………………………………………………………………………………………...	62-66 Revenue………………………………………………………………………………………………………	67-69 Expenditures………………………………………………………………………………………………….	70-77

Cafeteria………………………………………………………………………………………………………….	78-89 Narrative……………………………………………………………………………………………………...	78-82 Revenue………………………………………………………………………………………………………	83-84 Expenditures………………………………………………………………………………………………….	85-89

Other Funds………………………………………………………………………………………………………	90-132

-i-

CLOVIS UNIFIED SCHOOL DISTRICT

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

Eimear O’Brien Ed.D.	District Superintendent

Introduction

For the past twenty-nine (29) 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 2021-22 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 9, 2021 meeting.

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

Separate financial reports have been prepared for the General Fund, Charter School Fund, Adult Education Fund, Child Development Fund and the Cafeteria Fund which compares the Adopted Budget as approved by the Governing Board, with the Third Quarter budgeted revenues and expenditures for the 2021-22 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. 2021-22 REVENUES

A. Local Control Funding Formula (LCFF) Revenues

LCFF Revenues changed from $411,626,768 at Second Interim to $412,249,019 at Third Quarter, an increase of $622,251. The change is the result of the average daily attendance hold harmless rate used for this year’s funding formula	increasing	from	41,481.95	to 41,543.53, an increase of 57.58 ADA.

Change from 2nd Interim to 3rd Quarter	$	622,251

2021-22	2021-22

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

$ 416,909,623	$ 412,249,019	$ (4,660,604)

B. Federal Revenues

Federal Revenues changed from $117,128,110 at Second Interim to $56,193,372 at Third Quarter, a decrease of $60,934,738.	The decrease is primarily due to adjusting COVID relief revenues to reflect what will be expended during	this	fiscal	year.	An	offsetting expenditure reduction was also posted at Third Quarter. The balance of funds will be included in the 2022-23 Adopted Budget. The decrease was offset by new one-time apportionments for special education. The funds were authorized under the American Rescue Plan and provided to districts to help students recover from the impact of the pandemic.	The adjustments to Federal Revenues are as follows:

Item	Bu Special Education
ROTC Title I
COVID Relief Funds
Change from 2nd Interim to 3rd Quarter

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Inc

$ 97,777,377	$ 56,193,372
	
dget Adjustme $ 2,233,889
(6,000) (355,962) (62,818,665)
$( 60,934,738)
	
nt

se)

rease/(Decrea

$ (41,584,004)

2

C. Other State Revenues

Other	State	Revenues	changed	from $98,603,110        at	Second        Interim        to $96,028,382 at Third Quarter, a decrease of $2,574,728. The decrease is primarily due to adjusting State COVID relief revenues to reflect what will be expended during this fiscal year. An offsetting expenditure reduction was also posted at Third Quarter. The balance of funds will be included in the 2022-23 Adopted Budget. At Second Interim revenues for the new Expanded Learning Opportunity Program (ELO-P) were added to the General Fund budget. Due to the nature of the program a decision was made to transfer the revenues and expenditures to	the	Child     Development     Fund.         These decreases were offset by increases from a one-time        mental        health        related        services apportionment, the A-G Completion Grant, and special      education      preschool	intervention. Following are the areas of change:

Item
A-G Completion Grant
Mental Health Support Services Special Education
Other State Revenues COVID Relief
ELO-P
Change from 2nd Interim to 3rd Quarter

2021-22                           2021-22 Adopted Budget           3rd Qtr. Budget

$ 87,538,643	$ 96,028,382
	
Budget Adjustment

Inc
	$ 2,714,129 2,540,830 842,714 113,907 (1,515,896)
     (7,270,412)
$ ( 2,574,728)

se)

rease/(Decrea

$ 8,489,739

D. Local Revenues

Local Revenues changed from $14,774,984 at Second	Interim	to	$16,813,624	at	Third Quarter, an increase of $2,038,640.       The increase is primarily due to interest revenues. Interest is projected conservatively and adjusted as interest is received. This increase was offset by a decrease to fee-based programs still recovering from the impacts of the pandemic. The adjustments to Local Revenues follow:

3

Item	Bu Interest
Local Fees
Change from 2nd Interim to 3rd Quarter

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Inc

$ 13,669,580	$ 16,813,624
	
dget Adjustme $ 2,200,000
	(161,360)
$	2,038,640
	
nt

se)

rease/(Decrea

$ 3,144,044

F. Other Financing Sources

Other Financing Sources of $1,700,000 are unchanged as of Third Quarter.

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

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 1,700,000	$ 1,700,000	$ -0-E. Other Transfers In

Other Transfers In of $836,000 at Second Interim are unchanged as of Third Quarter.

G. Total General Fund Revenues

Change from 2nd Interim to 3rd Quarter

2021-22                           2021-22 Adopted Budget           3rd Qtr. Budget

$ -0-

Increase/(Decrease)

Total General Fund Revenues changed from $644,668,972	at	Second	Interim	to $583,820,397 at Third Quarter, a decrease of $60,848,575.

$ 3,336,000	$ 836,000	$ (2,500,000)

Change from 2nd Interim to 3rd Quarter	$ ( 60,848,575)

2021-22 Adopted Budget

$ 620,931,222

2021-22 3rd Qtr. Budget

$ 583,820,397

Increase/(Decrease)

$ (37,110,825)

4

II. 2021-22 EXPENDITURES

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $227,239,158	at	Second	Interim	to $220,849,358 at Third Quarter, a decrease of $6,389,800. The Educator Effectiveness Block Grant plan added temporary teaching positions to assist with coverage at school sites while teachers attend professional learning events. This one-time grant is available for expenditures through June 30, 2026.	The current year budget was adjusted to accurately reflect expectations for this year.        As previously mentioned, expenditures funded with COVID relief funds were adjusted to accurately reflect current year expectations.      One-time budget reductions were made to account for special education vacant positions.     These decreases were offset by a slight increase to summer school salaries. Summer School programs have been expanded to assist students with learning loss resulting from the pandemic. Following are the areas of change:

Item	Bu Summer School Salaries
CART Vacancies
Special Education Vacancies Educator Effectiveness Block Grant COVID relief expenditures
Change from 2nd Interim to 3rd Quarter

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Inc

$ 202,510,507	$ 220,849,358
	
dget Adjustm $      726,226 (114,283) (591,634 (1,762,810)
 (4,647,299)
$( 6,389,800)
	
ent

se)

rease/(Decrea

$ 18,338,851

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $97,766,624	at	Second	Interim	to $92,871,223 at Third Quarter, a decrease of $4,895,401.           Like      Certificated	Salaries, expenditures funded with COVID relief funds were adjusted to accurately reflect current year expectations. One-time budget reductions were made to account for special education vacant positions.	These decreases were offset by a slight increase to summer school salaries due to the expansion of the program.       Following are the areas of change:

5

Item	Bu Summer School salaries
Other Classified Salaries Special Education Vacancies COVID relief expenditures
Change from 2nd Interim to 3rd Quarter

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Inc

$ 87,735,508	$ 92,871,223
	
dget Adjustme $         193,614
(493,189) (1,228,510)
	(3,367,316)
$ ( 4,895,401)
	
nt

se)

rease/(Decrea

$ 5,135,715

C. Employee Benefits

Employee Benefits changed from $157,903,444 at Second Interim to $156,654,812 at Third Quarter, a decrease of $1,248,632. The change is due to the decreased salaries previously discussed.

Change from 2nd Interim to 3rd Quarter	$( 1,248,632)

2021-22	2021-22

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

$ 148,677,802	$ 156,654,812	$ 7,997,009

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from	$142,405,626	at	Second	Interim	to $68,384,442 at Third Quarter, a decrease of $74,021,184.	Supply holding accounts were decreased to account for projected carryover from the Educator Effectiveness Block Grant and textbooks. The decision to move ELO-P to the Child Development Fund resulted in a decrease to the supplies budget as well. Supply and equipment purchased planned with COVID relief funds were adjusted based on current year expectations.     Funds will roll forward and be allocated to approved expenditures. Following are the areas of change:

Item	Bu A-G Completion Grant
Re-classification of expenditures Projected Citi-Kids Carryover Computer refresh
Educator Effectiveness Block Grant Projected Textbook Carryover
ELO-P
COVID relief expenditures
Change from 2nd Interim to 3rd Quarter

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	In

$ 132,311,519	$ 68,384,442
	
dget Adjustme $ 2,712,129
(702,281) (1,250,000) (3,373,636) (5,738,074)
(6,000,000) (7,270,412)
 (52,398,910)
$ ( 74,021,184)
	
nt

se)

crease/(Decrea

$ (63,927,077)

6

E. Contracted Services and Other Operating Expenditures

Contracted	Services	and	Other	Operating Expenditures changed from $46,878,919 at Second	Interim	to     $48,140,983     at	Third Quarter, an increase of $1,262,064.     This is primarily due to the re-classification of funds from supply holding account to non-capitalized improvements and other contracted services. Expenditures are as follows:

Item	Budg Contracted Services
Non-Capital Improvements Communications
Other Operating Expenditures
Change from 2nd Interim to 3rd Quarter

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Incre

$ 35,049,488	$ 48,140,983	$
	
et Adjustme $ 701,230
246,461 148,547
	165,826
$ 1,262,064
	
nt

se)

ase/(Decrea

13,091,496

F. Capital Outlay

Capital Outlay changed from $17,105,550 at Second Interim to $7,368,217 at Third Quarter, a decrease of $9,737,333.	The decrease is primarily due to adjusting expenditures funded with COVID relief funds to reflect current year expectations more accurately. The funds will be included in the Adopted Budget and allocated to the approved projects.	Expenditures are as follows:

Item	Bu Other Capital Outlay
COVID relief expenditures
Change from 2nd Interim to 3rd Quarter

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Inc

$ 914,877	$ 7,368,217
	
dget Adjustm $             7,988 (9,745,321)
$( 9,737,333)
	
ent

ase)

rease/(Decre

$ 6,453,328

7

G. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $921,174 at Second Interim to $965,429 at Third Quarter, an increase of $44,255.     The increase is due to an adjustment to transfers related to Indirect Cost. Expenditures are as follows:

Change from 2nd Interim to 3rd Quarter

2021-22                           2021-22 Adopted Budget           3rd Qtr. Budget

$ 5,923,968	$ 10,125,158

$ 3,601,191

Increase/(Decrease)

$ 4,201,191

III. Total General Fund Expenditures Change from 2nd Interim to 3rd Quarter	$ 44,255

2021-22 Adopted Budget

$ 594,019

2021-22 3rd Qtr. Budget

$ 965,429

Increase/(Decrease)

$ 371,410

Total General Fund Expenditures changed from $696,744,463	at	Second	Interim	to $605,359,623 at Third Quarter, a decrease of $91,384,840.

H. Inter-fund Transfers Out	Change from 2nd Interim to 3rd Quarter	$( 91,384,840)

Inter-fund	Transfers	Out	changed	from $6,523,968 at Second Interim to $10,125,158 at Third Quarter, an increase of $3,601,191. COVID relief funds were used to augment the cost of the HVAC improvements.	The project was funded out of a facilities fund, this transfer is to reimburse the facilities fund.

2021-22 Adopted Budget

$ 613,717,700

2021-22 3rd Qtr. Budget

$ 605,359,623

Increase/(Decrease)

$ (8,358,077)

8

IV. Fund Balance

Total revenues are $583,820,397 and total expenditures	are	$605,359,623,	at	Third Quarter.          This     results	in	a     deficit	of $21,539,226,        an        operating        deficit	of $5,595,593, and an estimated general reserve percentage of 8.03%.

Beginning Fund Balance, Unaudited 7/1/21

2021-22 Revenues                              583,820,397 2021-22 Expenditures                      605,359,623

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/22, Projected

Components of Fund Balance:

Non-Spendable:
Revolving Cash Reserve	144,000 Store’s Inventory Reserve                2,383,166 Fair Market Value Adj                        2,413,996

$ 163,342,731

	(21,539,226)

$ 141,803,505

Restricted:

Educator Effectiveness Grant State COVID Relief Funds One-Time SPED Grants Textbooks (Lottery-Prop 20)

Assigned:
BP 3100, 10% Stabilization Textbooks (Unrestricted) Department Carryover Capital Improvements
Subtotal of Components

8,555,587 5,886,388 3,309,768
 3,000,000

60,535,962 3,000,000 2,709,205
 1,250,000
	93,188,072

Estimated General Reserve 6/30/22 General Reserve as % of Expenditures

One-Time Items CARES Carryover
Site/Department Carryover Textbook Carryover
Special Education Vacancies Summer School Increase Local Revenue Increase
Special Education Revenue Increase Total One-Time (2)

Ongoing Operating Deficit (1 + 2)

$ 48,615,433 8.03%

$     9,607,468 7,157,662 3,340,414 2,396,848 1,144,400
(2,200,000)

         (5,503,159) $     15,943,633

$	(5,595,593)

9

Fund: 01 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

01 - GENERAL FUND	$620,931,222	$644,668,972	$583,820,397	($37,110,825)	($60,848,575)	(6.0)	(9.4)
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

244,224,580

$244,224,580

192,529,613

$192,529,613

209,833,954

$209,833,954

(34,390,626)

($34,390,626)

17,304,341	(14.1)	9.0

$17,304,341	(14.1)	9.0

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

83,570,782 $83,570,782

0 $0

670,494 $670,494

9,231 $9,231

87,339,132 $87,339,132

4,744,297 $4,744,297

75,594 $75,594

1,012,709 $1,012,709

(2,965,551)

($2,965,551)

130,506,170 $130,506,170

(2,229,580) ($2,229,580)

670,494 $670,494

9,231 $9,231

87,339,132 $87,339,132

4,744,297 $4,744,297

75,594 $75,594

1,012,709 $1,012,709

(2,965,551) ($2,965,551)

10

108,994,393 $108,994,393

(2,229,580) ($2,229,580)

668,648 $668,648

9,231 $9,231

91,059,617 $91,059,617

4,288,403 $4,288,403

153,489 $153,489

1,093,609 $1,093,609

(3,318,313)

($3,318,313)

25,423,611 $25,423,611

(2,229,580) ($2,229,580)

(1,846) ($1,846)

0 $0

3,720,485 $3,720,485

(455,894) ($455,894)

77,895 $77,895

80,900 $80,900

(352,762)

($352,762)

(21,511,777) ($21,511,777)

0 $0

(1,846) ($1,846)

0 $0

3,720,485 $3,720,485

(455,894) ($455,894)

77,895 $77,895

80,900 $80,900

(352,762)

($352,762)

30.4                  (16.5) 30.4                  (16.5)

N/A                       0.0 N/A                       0.0

(0.3)                     (0.3) (0.3)                    (0.3)

0.0                       0.0 0.0                       0.0

4.3                       4.3 4.3                       4.3

(9.6)                     (9.6) (9.6)                    (9.6)

103.0                   103.0 103.0                   103.0

8.0                       8.0 8.0                       8.0

11.9	11.9

11.9	11.9

Fund: 01 SubFund: -

8010 - 8099 Revenue Limit Sources

8047 - Community Redevelopment Funds

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

804700 - RL COMM REDEVL FUNDS

8082 - Other In-Lieu Taxes

808200 - RL OTH IN-LIEU TAXES

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

8091 - LCFF Transfers - Current Year

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

8096 - Transfers to Charter Schools in Lieu of Property Taxes

0                  1,723,810 $0                $1,723,810

0                                  0 $0                               $0

0                                  0 $0                               $0

0                                  0 0                                  0

$0	$0

3,714,097 $3,714,097

0 $0

0 $0

0 0

$0

3,714,097 $3,714,097

0 $0

0 $0

0 0

$0

1,990,287 $1,990,287

0 $0

0 $0

0 0

$0

N/A                   115.5 N/A                   115.5

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

809600 - IN LIEU PROPERTY TAX TRANSFER

8010 - 8099 Revenue Limit Sources

Percent of Total

(1,771,645) ($1,771,645)

$416,909,623

67.1%

(1,789,151) ($1,789,151)

$411,626,768

63.9%

(2,018,529) ($2,018,529)

$412,249,019

70.6%

(246,884) ($246,884)

($4,660,604)

(229,378)                     13.9                     12.8 ($229,378)                     13.9                     12.8

$622,251	(1.1)	0.2

11

Fund: 01 SubFund: -

8100 - 8299 Federal Revenue

8181 - Special Education - Entitlement

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

818100 - FED SP ED ENTITLEMENT

8182 - Special Education - Discretionary Grants

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

8281 - FEMA

828100 - FEMA REVENUES

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

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

8290 - All Other Federal Revenue

821000 - FED DEFERRED REVENUE 829000 - FED OTH REV
829001 - PRIOR YEAR FEDERAL REVENUE

8100 - 8299 Federal Revenue

Percent of Total

6,877,595 $6,877,595

700,159 0

$700,159

0 $0

0 $0

0 $0

0 90,199,623 0

$90,199,623

$97,777,377

15.7%

6,877,595 $6,877,595

700,159 68,431

$768,590

0 $0

0 $0

0 $0

869,353 104,018,065 4,594,506

$109,481,924

$117,128,110

18.2%

7,217,785 $7,217,785

2,593,858 68,431

$2,662,289

0 $0

0 $0

0 $0

869,353 41,205,401 4,238,544

$46,313,298

$56,193,372

9.6%

340,190 $340,190

1,893,699 68,431

$1,962,130

0 $0

0 $0

0 $0

869,353 (48,994,222) 4,238,544

($43,886,325)

($41,584,004)

340,190                       4.9                       4.9 $340,190                       4.9                       4.9

1,893,699                   270.5                   270.5 0                      N/A                       0.0

$1,893,699	280.2	246.4

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

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

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

0                      N/A                       0.0 (62,812,665)                  (54.3)                  (60.4) (355,962)                      N/A                     (7.7)

($63,168,627)	(48.7)	(57.7)

($60,934,738)	(42.5)	(52.0)

12

Fund: 01 SubFund: -

8300 - 8599 Other State Revenue

8311 - Other State Apportionments - Current Year

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

831100 - ST OTH APPORTIONMENTS

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

8550 - Mandated Cost Reimbursements 855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

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

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

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

8639 - All Other Sales

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

30,264,069 $30,264,069

0 $0

1,741,026 $1,741,026

8,637,674 0

$8,637,674

0 46,895,874 0

$46,895,874

$87,538,643 14.1%

25,000 $25,000

95,232 38,000 108,560 0
0

$241,792

32,987,452 $32,987,452

0 $0

1,741,026 $1,741,026

9,896,431 0

$9,896,431

2,922,967 49,301,220 1,754,014

$53,978,202

$98,603,110 15.3%

25,000 $25,000

95,232 38,000 108,560 0
0

$241,792

32,987,452 $32,987,452

0 $0

1,741,026 $1,741,026

9,896,431 0

$9,896,431

2,922,967 46,726,492 1,754,014

$51,403,473

$96,028,382 16.4%

25,000 $25,000

78,032 28,000 88,560 0
0

$194,592

2,723,383 $2,723,383

0 $0

0 $0

1,258,757 0

$1,258,757

2,922,967 (169,382) 1,754,014

$4,507,600

$8,489,739

0 $0

(17,200) (10,000) (20,000) 0
0

($47,200)

0                       9.0                       0.0 $0                       9.0                       0.0

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

0                       0.0                       0.0 $0                       0.0                       0.0

0                     14.6                       0.0 0                      N/A                      N/A

$0	14.6	0.0

0                      N/A                       0.0 (2,574,728)                     (0.4)                     (5.2) 0                      N/A                       0.0

($2,574,728)	9.6	(4.8)

($2,574,728)	9.7	(2.6)

0                       0.0                       0.0 $0                       0.0                       0.0

(17,200)                  (18.1)                  (18.1) (10,000)                  (26.3)                  (26.3) (20,000)                  (18.4)                  (18.4) 0                      N/A                      N/A
0	N/A	N/A

($47,200)	(19.5)	(19.5)

13

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8650 - Leases and Rentals

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

36,000 $36,000

925,000

$925,000

36,000 $36,000

925,000

$925,000

36,000 $36,000

3,125,000

$3,125,000

0 $0

2,200,000

$2,200,000

0                       0.0                       0.0 $0                       0.0                       0.0

2,200,000	237.8	237.8

$2,200,000	237.8	237.8

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8677 - Interagency Services Between LEAs 867700 - LOC INTERAGENCY

8689 - All Other Fees and Contracts

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

0 $0

0 $0

3,466,878 1,800 3,700
0 0 0 0 0
32,500 1,584,876 590,000

$5,679,754

0 $0

0 $0

3,898,724 4,522 12,314 2,940
160 413 0
0 32,500
1,345,359 690,778

$5,987,710

0 $0

0 $0

3,763,532 6,222 13,739 4,900
294 413 0
0 600
1,345,359 690,778

$5,825,837

0 $0

0 $0

296,654 4,422 10,039 4,900 294
413 0 0
(31,900) (239,517) 100,778

$146,084

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

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

(135,192)                       8.6                     (3.5) 1,700                   245.7                     37.6 1,425                   271.3                     11.6 1,960                      N/A                     66.7 134                      N/A                     83.8
0	N/A	0.0 0	N/A                      N/A 0	N/A                      N/A
(31,900)	(98.2)	(98.2) 0	(15.1)                       0.0 0                     17.1                       0.0

($161,873)	2.6	(2.7)

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

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

8699 - All Other Local Revenue

861000 - LOC DEF REVENUE 861001 - LOCAL PY REVENUE 869900 - LOC OTHER REVENUE 869905 - PREPAYMENTS/DEPOSITS

0 $0

0 0
2,966,216 0

0 $0

0 258,598
2,879,937 0

0 $0

0 258,598
2,898,529 4,050

0 $0

0 258,598 (67,687) 4,050

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

0                      N/A                      N/A 0                      N/A                       0.0
18,592                     (2.3)                       0.6 4,050                      N/A                      N/A

14

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8699 - All Other Local Revenue

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

869910 - LOC REBATE-CCARD 869915 - REIMB REVENUE 869917 - BENEFIT REBATES 869919 - E-RATE REVENUE 869920 - NEIGHBORHOOD REV 869930 - DONATION
869941 - CVRC/EARLY INTER SUPPL 869942 - CLOVIS YOUTH
869943 - SP ED SEMINARS

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

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

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

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

8919 - Other Authorized Interfund Transfers In

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

8900 - 8929 Interfund Transfers In

Percent of Total

90,000 100,000 0
0 0 0
1,905,867 0
1,000 0 0
250 0 0
394,847

$5,458,180

1,303,854 $1,303,854

$13,669,580 2.2%

0 $0

3,336,000 0 0

$3,336,000

$3,336,000

0.5%

90,000 100,000 0
0 0
286,138 2,070,134 0
1,000 0 0 0 0 0
415,890

$6,101,697

1,457,785 $1,457,785

$14,774,984 2.3%

0 $0

836,000 0 0

$836,000

$836,000

0.1%

90,000 130,000 0
0 0
288,723 2,070,134 0
1,000 0 0 0 0 0
415,890

$6,156,924

1,450,270 $1,450,270

$16,813,624 2.9%

0 $0

836,000 0 0

$836,000

$836,000

0.1%

0 30,000 0
0 0
288,723 164,267 0
0 0 0
(250) 0 0
21,043

$698,744

146,416 $146,416

$3,144,044

0 $0

(2,500,000) 0 0

($2,500,000)

($2,500,000)

0 30,000 0
0 0
2,585 0 0 0 0 0 0 0 0 0

$55,227

(7,515) ($7,515)

$2,038,640

0 $0

0 0 0

$0

$0

0.0                       0.0 30.0                     30.0 N/A                      N/A N/A                      N/A N/A                      N/A N/A                       0.9 8.6                       0.0 N/A                      N/A 0.0                       0.0 N/A                      N/A N/A                      N/A (100.0)                      N/A N/A                      N/A N/A                      N/A 5.3                       0.0

12.8	0.9

11.2                     (0.5) 11.2                    (0.5)

23.0	13.8

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

(74.9)	0.0 N/A                      N/A N/A                      N/A

(74.9)	0.0

(74.9)	0.0

15

Fund: 01 SubFund: -

8930 - 8979 All Other Financing Sources

8972 - Proceeds from Leases

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

1,700,000 $1,700,000

$1,700,000 0.3%

0 0 0

$0

0 $0

$0

0.0%

1,700,000 $1,700,000

$1,700,000 0.3%

0 0 0

$0

0 $0

$0

0.0%

1,700,000                                  0 $1,700,000                               $0

$1,700,000	$0 0.3%

0	0 0	0 0	0

$0	$0

0                                  0 $0                               $0

$0	$0

0.0%

0                       0.0                       0.0 $0                       0.0                       0.0

$0	0.0	0.0

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

$0	N/A	N/A

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

$0	N/A	N/A

16

Fund: 01 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

01 - GENERAL FUND	$613,717,700	$696,744,463	$605,359,623	($8,358,077)	($91,384,840)	(1.4)	(13.1)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

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

147,934,175 2,119,677 1,891,859 1,204,368
0 6,686,697 65,803 3,181,794 0

$163,084,371

316,706 8,668,783 6,970,020 3,525,682 30,000 120,000 1,200

$19,632,391

161,896,165 4,197,255 2,741,674 1,862,796
0 7,990,278 637,301 5,079,091 0

$184,404,561

334,124 8,805,845 7,604,703 4,233,215 29,655 126,043 1,200

$21,134,785

157,687,506 4,242,471 2,720,032 1,935,617
0 7,987,676 120,613 3,620,383 0

$178,314,297

334,124 8,592,173 7,855,547 3,871,351 30,076 126,043 1,200

$20,810,515

9,753,331 2,122,794 828,173 731,249
0 1,300,978 54,810 438,590
0

$15,229,926

17,417 (76,610) 885,527 345,669 76 6,043
0

$1,178,123

(4,208,659) 45,216 (21,643) 72,820
0 (2,603)
(516,688) (1,458,708) 0

($6,090,264)

0 (213,672) 250,845 (361,865) 421
0 0

($324,271)

6.6                     (2.6) 100.1                       1.1 43.8                     (0.8) 60.7                       3.9 N/A                      N/A 19.5                       0.0 83.3                  (81.1) 13.8                  (28.7) N/A                      N/A

9.3	(3.3)

5.5                       0.0 (0.9)                     (2.4) 12.7                       3.3 9.8                     (8.5) 0.3                       1.4 5.0                       0.0 0.0                       0.0

6.0	(1.5)

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL 130002 - COORDINATOR SAL
130003 - LEARNING DIRECTOR SAL 130005 - DEPUTY PRINCIPAL SAL
130007 - DIRECTORS ACTI/ATHL/ASST SAL 130008 - DIST ADM SAL
130050 - CERT ADMIN SUB
130060 - CERT SUP & ADM STIPEND

5,362,256 231,479 4,071,365 855,619 646,176 4,176,822 0
0

$15,343,717

5,668,042 240,898 4,157,424 890,441 719,583 4,534,532 0
0

$16,210,920

5,745,834 240,898 4,180,110 890,441 719,583 4,534,532 0
0

$16,311,397

383,578 9,419 108,745 34,822 73,407 357,710 0
0

$967,680

77,792                       7.2                       1.4 0                       4.1                       0.0 22,686                       2.7                       0.5 0                       4.1                       0.0
0	11.4	0.0 0                       8.6	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$100,477	6.3	0.6

17

Fund: 01 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1900 - Other Certificated Salaries

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

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

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

2100 - Classified Instructional Salaries

210001 - INSTR ASSIST/TUTOR 210002 - EDUCATIONAL INTERPRETER 210003 - INSTR ASSIST/TUTOR 1:1 210040 - INSTRUCTIONAL HOURLY 210050 - INSTR ASSIST SUB
210070 - INSTRUCT ASST OT 210090 - OTHER INSTR CLASSIFIED
210099 - INSTRUCTIONAL ASST. REIMB.

776,560 1,650,372 1,901,020 0
0 92,080 29,996 0

$4,450,028

$202,510,507 33.0%

20,040,714 774,557
0 227,806 609,531 0
0 0

$21,652,607

806,242 2,532,813 2,035,453 881 18,507 65,000 29,996
0

$5,488,892

$227,239,158 32.6%

20,093,804 796,572
0 183,055 646,937 2,500
0 0

$21,722,868

806,242 2,457,530 2,035,453 981 18,507 64,440 29,996
0

$5,413,149

$220,849,358 36.5%

19,497,737 755,447
0 136,119 613,349 1,259
0 0

$21,003,911

29,682 807,158 134,433 981 18,507 (27,640) 0
0

$963,121

$18,338,851

(542,976) (19,110) 0 (91,687) 3,818 1,259
0 0

($648,696)

0                       3.8                       0.0 (75,283)                     48.9                     (3.0) 0                       7.1                       0.0
100                      N/A                     11.3 0                      N/A                       0.0 (560)                  (30.0)                     (0.9) 0                       0.0                       0.0
0	N/A	N/A

($75,743)	21.6	(1.4)

($6,389,800)	9.1	(2.8)

(596,066)                     (2.7)                     (3.0) (41,125)                     (2.5)                     (5.2) 0                      N/A                      N/A (46,936)                  (40.2)                  (25.6) (33,588)                       0.6                     (5.2) (1,241)                      N/A                  (49.6)
0                      N/A                      N/A 0                      N/A                      N/A

($718,957)	(3.0)	(3.3)

18

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

4,357,062 1,443,092 7,279,307 2,819,074 298,578 3,453,766 46,667 268,574 298,035 1,015,619 3,509,910 208,200 1,558,915 12,350 648,204 64,501
0

$27,281,856

5,200,175 1,553,148 7,850,841 3,022,028 325,909 3,781,372 88,810 325,075 308,128 1,063,720 3,782,537 179,915 1,549,525 12,350 744,554 66,986
0

$29,855,073

5,130,661 1,572,189 7,919,382 3,023,865 325,909 3,784,546 88,810 300,750 269,329 1,025,022 3,509,017 125,085 1,545,072 12,350 761,818 66,986
0

$29,460,791

773,600 129,097 640,075 204,791 27,331 330,781 42,143 32,176 (28,706) 9,403 (894) (83,115) (13,843) 0 113,614 2,484
0

$2,178,935

(69,514)                     17.8                     (1.3) 19,041                       8.9                       1.2 68,541                       8.8                       0.9 1,837                       7.3                       0.1
0                       9.2                       0.0 3,174                       9.6                       0.1 0                     90.3                       0.0
(24,326)                     12.0                     (7.5) (38,799)                     (9.6)                  (12.6) (38,697)                       0.9                     (3.6) (273,520)                       0.0                     (7.2) (54,830)                  (39.9)                  (30.5) (4,453)                     (0.9)                     (0.3)
0                       0.0                       0.0 17,264                     17.5                       2.3 0                       3.9                       0.0
0	N/A	N/A

($394,282)	8.0	(1.3)

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

10,358,650 63,000
0 29,832

$10,451,482

17,281,912 6,500 329,487 35,831 40,437

$17,694,167

329,520 971,627 89,841 761,436

11,107,694 63,000
0 30,080

$11,200,774

19,245,622 18,140 401,379 166,158 37,077

$19,868,376

336,426 1,042,414 94,776 837,254

19

10,959,656 63,000
0 57,624

$11,080,280

19,140,439 16,614 385,916 213,958 38,797

$19,795,723

336,426 991,881 94,776 749,045

601,006 0 0
27,792

$628,798

1,858,526 10,114 56,429 178,127 (1,640)

$2,101,556

6,906 20,254 4,935 (12,391)

(148,038) 0 0
27,544

($120,494)

(105,184) (1,527) (15,463) 47,800 1,720

($72,653)

0 (50,533) 0 (88,208)

5.8                     (1.3) 0.0                       0.0 N/A                      N/A 93.2                     91.6

6.0	(1.1)

10.8                     (0.5) 155.6                     (8.4) 17.1                     (3.9) 497.1                     28.8 (4.1)                       4.6

11.9	(0.4)

2.1                       0.0 2.1                     (4.8) 5.5                       0.0 (1.6)                  (10.5)

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2900 - Other Classified Salaries

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

290006 - STUDENT LIAISON

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

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

2,757,801 449,702 770,265 135,134 4,240,923 21,827 127,318
0

$10,655,396

$87,735,508

14.3%

3,046,763 474,436 767,996 139,841 8,227,936 41,875 109,817
0

$15,119,533

$97,766,624

14.0%

3,091,201 474,418 773,201 145,331 4,742,318 40,754 91,167
0

$11,530,518

$92,871,223

15.3%

333,399 24,716 2,935 10,197 501,395 18,928 (36,152) 0

$875,122

$5,135,715

44,438 (18) 5,205 5,490
(3,485,618) (1,121) (18,650)
0

($3,589,015)

($4,895,401)

12.1                       1.5 5.5                       0.0 0.4                       0.7 7.5                       3.9 11.8                  (42.4) 86.7                     (2.7) (28.4)                  (17.0) N/A                      N/A

8.2	(23.7)

5.9	(5.0)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

51,420,801 530,454

$51,951,255

56,326,947 810,377

$57,137,324

56,019,908 822,750

$56,842,658

4,599,107 292,297

$4,891,403

(307,039) 12,373

($294,666)

8.9                     (0.5) 55.1                       1.5

9.4	(0.5)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

662,273 3,432

$665,705

731,025 4,758

$735,783

738,814 5,563

$744,377

76,541 2,131

$78,672

7,789                     11.6                       1.1 805                     62.1                     16.9

$8,594	11.8	1.2

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

395,499 0

$395,499

476,958 (33)

$476,925

459,034 (33)

$459,001

63,535 (33)

$63,503

(17,923) 0

($17,923)

16.1                     (3.8) N/A                       0.0

16.1	(3.8)

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

16,459,641 463,973

$16,923,614

17,912,428 518,423

$18,430,851

17,814,789 488,664

$18,303,453

1,355,148 24,692

$1,379,839

(97,639) (29,758)

($127,398)

8.2                     (0.5) 5.3                     (5.7)

8.2	(0.7)

20

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

377,960 2,836,235 5,992
312 47,843 670

$3,269,012

4,553,299 1,165,093 172,063 187,184 69,615 44,993

$6,192,248

31,104,510 2,333,460 436,216 153,363

$34,027,549

16,296,675 1,257,051 235,023 74,715 275,599

$18,139,063

225,460 3,134,149 5,714 2,135 70,712 2,491

$3,440,660

4,954,726 1,264,220 173,798 204,853 73,420 51,653

$6,722,669

32,261,005 2,391,439 446,044 154,992

$35,253,481

16,652,221 1,266,188 236,193 76,521 219,001

$18,450,123

227,244 3,114,945 6,457 3,074 71,562 2,375

$3,425,657

4,930,342 1,260,143 168,065 202,300 70,663 49,791

$6,681,304

31,812,531 2,366,079 441,352 152,608

$34,772,570

16,587,488 1,247,875 232,853 76,400 214,035

$18,358,650

(150,716) 278,710 465 2,762 23,719 1,705

$156,645

377,043 95,050 (3,998) 15,116 1,048 4,797

$489,056

708,022 32,619 5,136 (755)

$745,021

290,813 (9,177) (2,170) 1,685 (61,564)

$219,586

1,784                  (39.9)                       0.8 (19,204)                       9.8                     (0.6) 743                       7.8                     13.0
939                   884.0                     44.0 850                     49.6                       1.2 (115)                   254.6                     (4.6)

($15,003)	4.8	(0.4)

(24,384)	8.3	(0.5) (4,077)	8.2	(0.3) (5,733)                     (2.3)	(3.3) (2,552)	8.1	(1.2) (2,756)	1.5	(3.8) (1,863)                     10.7	(3.6)

($41,366)	7.9	(0.6)

(448,474)                       2.3                     (1.4) (25,361)                       1.4                     (1.1) (4,692)                       1.2                     (1.1) (2,384)                     (0.5)                     (1.5)

($480,911)	2.2	(1.4)

(64,733)                       1.8                     (0.4) (18,313)                     (0.7)                     (1.4) (3,340)                     (0.9)                     (1.4) (121)                       2.3                     (0.2) (4,966)                  (22.3)                     (2.3)

($91,473)	1.2	(0.5)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

2,400,450 18,758

$2,419,207

1,113,271 25,590

$1,138,861

1,090,167 25,021

$1,115,188

(1,310,283) 6,263

($1,304,019)

(23,104)                  (54.6)                     (2.1) (570)                     33.4                     (2.2)

($23,673)	(53.9)	(2.1)

21

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

350200 - SUI CLASS 350290 - SUI CLASS

926,603 41,797

$968,399

451,910 26,775

$478,685

435,465 25,815

$461,280

(491,138) (15,982)

($507,120)

(16,445)                  (53.0)                     (3.6) (960)                  (38.2)                     (3.6)

($17,405)	(52.4)	(3.6)

3601 - Workers' Compensation Insurance, certificated positions

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

1,746,211 44,422

$1,790,633

2,601,838 59,727

$2,661,565

2,577,115 60,701

$2,637,816

830,904 16,279

$847,184

(24,723) 974

($23,749)

47.6                     (1.0) 36.6                       1.6

47.3	(0.9)

3602 - Workers' Compensation Insurance, classified positions

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

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

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

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

3802 - PERS Reduction, classified positions

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

965,965 54,402

$1,020,367

7,384,669 $7,384,669

2,345,745 $2,345,745

0 $0

0 0 0

$0

1,045,281 51,286

$1,096,567

8,044,100 $8,044,100

2,525,578 $2,525,578

0 $0

0 0 0

$0

1,037,747 49,198

$1,086,945

7,916,917 $7,916,917

2,538,753 $2,538,753

0 $0

0 0 0

$0

71,782 (5,204)

$66,578

532,248 $532,248

193,008 $193,008

0 $0

0 0 0

$0

(7,534) (2,088)

($9,622)

(127,184) ($127,184)

13,175 $13,175

0 $0

0 0 0

$0

7.4                     (0.7) (9.6)                     (4.1)

6.5	(0.9)

7.2                     (1.6) 7.2                    (1.6)

8.2                       0.5 8.2                       0.5

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

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

N/A	N/A

22

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

390100 - OTH BEN CERT

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

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

3902 - Other Benefits, classified positions

390201 - OTH BEN CLASS

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

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

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

4000 - 4999 Books and Supplies

0 0
789,916 4,729
0 13,024 3,878

$811,547

0 0
319,576 8,474
0 18,360 26,883

$373,292

$148,677,802 24.2%
71.5%

0 0
867,505 14,287 0 19,335 13,103

$914,230

0 0
347,206 4,368
0 19,374 25,095

$396,043

$157,903,444 22.7%
69.3%

0 0
869,998 13,213 0 19,613 13,064

$915,889

0 0
346,416 4,351
0 18,404 25,184

$394,355

$156,654,812 25.9%
77.7%

0 0
80,082 8,484 0 6,589 9,186

$104,341

0 0
26,841 (4,122) 0
44 (1,699)

$21,063

$7,977,009

0                      N/A                      N/A 0                      N/A                      N/A
2,493                     10.1                       0.3 (1,073)                   179.4                     (7.5) 0                      N/A                      N/A
278                     50.6                       1.4 (38)                   236.9                     (0.3)

$1,659	12.9	0.2

0                      N/A                      N/A 0                      N/A                      N/A
(790)                       8.4                     (0.2) (17)                  (48.6)                     (0.4) 0                      N/A                      N/A (971)                       0.2                     (5.0) 89                     (6.3)                       0.4

($1,688)	5.6	(0.4)

($1,248,632)	5.4	(0.8)

4100 - Approved Textbooks and Core Curricula Materials 410000 - TEXTBOOKS

4200 - Books and Other Reference Materials

420000 - OTH BOOKS/LIBRARY 420099 - BOOKS REIMB

4300 - Materials and Supplies

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

5,351,219 $5,351,219

289,062 0

$289,062

6,772,592 12,500 103,907,072 50,000 422,942

11,737,323 $11,737,323

264,861 0

$264,861

26,058,476 16,529,444 53,572,642 48,000 641,857

23

8,700,698 $8,700,698

266,015 0

$266,015

26,407,339 5,685,944 539,512 48,000 700,368

3,349,479 $3,349,479

(23,047) 0

($23,047)

19,634,746 5,673,444 (103,367,560) (2,000) 277,426

(3,036,625) ($3,036,625)

1,154 0

$1,154

348,862 (10,843,500) (53,033,129) 0
58,511

62.6                  (25.9) 62.6                  (25.9)

(8.0)                       0.4 N/A                      N/A

(8.0)	0.4

289.9                       1.3 45387.5                  (65.6) (99.5)                  (99.0) (4.0)                       0.0 65.6                       9.1

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

251,757 6,302 3,659,921 0
0 10,000 0 3,000 11,500
151,000 158,288 1,874,880 500
0 0
1,000 325,000 375,000 0 50,000 165,000 20,000 65,000 0 131,196 9,848 317,800 658,695 120,205 276,357 950,424 5,204
0 0 0

$120,762,985

261,757 6,302 7,430,240 0
0 10,000 0 3,000 11,500
151,000 158,288 1,858,807 750
0 0
1,200 325,000 346,800 0 50,000 165,000 20,000 65,000 0 204,954 9,848 317,800 658,695 120,205 273,557 950,424 5,204 204,145 0
0

$110,459,896

261,757 6,302 5,565,627 0
0 10,000 0 3,000 11,500
151,000 157,968 1,854,307 750
0 0
1,200 325,000 346,500 0 50,000 165,000 20,000 65,000 0 212,954 14,193 351,673 832,804 120,205 289,306
1,584,895 5,204 64,405
0 0

$45,851,715

10,000 0
1,905,706 0 0 0 0 0 0 0
(320) (20,573) 250
0 0
200 0
(28,500) 0 0 0 0 0 0
81,758 4,346 33,873 174,109 0 12,949 634,471 0 64,405 0
0

($74,911,271)

0                       4.0                       0.0 0                       0.0                       0.0
(1,864,613)	52.1	(25.1) 0                      N/A                      N/A 0                      N/A                      N/A 0                       0.0                       0.0 0                      N/A                      N/A 0                       0.0                       0.0 0                       0.0                       0.0 0                       0.0                       0.0
(320)                     (0.2)                     (0.2) (4,500)                     (1.1)                     (0.2) 0                     50.0                       0.0
0	N/A	N/A 0	N/A	N/A 0                     20.0                       0.0 0                       0.0                       0.0
(300)	(7.6)	(0.1) 0                      N/A                      N/A 0                       0.0                       0.0 0                       0.0                       0.0 0                       0.0                       0.0 0                       0.0                       0.0 0                      N/A                      N/A
8,000                     62.3                       3.9 4,346                     44.1                     44.1 33,873                     10.7                     10.7 174,109                     26.4                     26.4 0                       0.0                       0.0 15,749                       4.7                       5.8 634,471                     66.8                     66.8 0                       0.0                       0.0
(139,740)	N/A	(68.5) 0	N/A                      N/A 0	N/A                      N/A

($64,608,181)	(62.0)	(58.5)

24

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

5,908,253 0 0

$5,908,253

$132,311,519 21.6%

3,723,249 $3,723,249

1,332,876 233,572 42,000
0

$1,608,449

57,290 $57,290

1,039,362 2,862,628 49,607 (1,272,571)

$2,679,026

19,943,546 0 0

$19,943,546

$142,405,626 20.4%

4,990,071 $4,990,071

1,909,344 247,477 42,000
0

$2,198,820

79,515 $79,515

1,039,362 2,862,628 49,607 (1,330,376)

$2,621,221

13,566,014 0 0

$13,566,014

$68,384,442 11.3%

5,940,919 $5,940,919

2,036,384 246,154 42,000
0

$2,324,538

72,295 $72,295

1,039,362 2,895,350 49,607 (1,330,376)

$2,653,943

7,657,762 0 0

$7,657,762

($63,927,077)

2,217,671 $2,217,671

703,508 12,582 0
0

$716,090

15,005 $15,005

0 32,722 0 (57,805)

($25,082)

(6,377,532)	129.6	(32.0) 0                      N/A                      N/A 0                      N/A                      N/A

($6,377,532)	129.6	(32.0)

($74,021,184)	(48.3)	(52.0)

950,848                     59.6                     19.1 $950,848                     59.6                     19.1

127,041                     52.8                       6.7 (1,323)                       5.4                     (0.5) 0                       0.0                       0.0
0	N/A	N/A

$125,718	44.5	5.7

(7,220)                     26.2                     (9.1) ($7,220)                     26.2                    (9.1)

0                       0.0                       0.0 32,722                       1.1                       1.1 0                       0.0                       0.0
0	4.5	0.0

$32,722	(0.9)	1.2

25

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5500 - Operations and Housekeeping Services

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

1,683,401 580,500 90,000
0 18,000 108,000
7,226,658 1,200,000

$10,906,559

1,685,401 578,500 92,000 3,500 18,000 108,000 7,226,658 1,200,000

$10,912,059

1,685,401 578,500 92,000 3,500 18,000 143,000 7,226,658 1,200,000

$10,947,059

2,000 (2,000) 2,000 3,500 0 35,000 0
0

$40,500

0	0.1	0.0 0                     (0.3)	0.0 0	2.2	0.0 0                      N/A	0.0 0	0.0	0.0
35,000	32.4	32.4 0                       0.0                       0.0 0                       0.0                       0.0

$35,000	0.4	0.3

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS 560002 - MAINTENANCE AGREEMENTS 560003 - ALARM SYSTEM
560004 - ALARM ADDITIONAL CHARGES 560005 - RENTAL
560006 - REPAIR EQUIP 560007 - MUSIC REPAIR 560009 - FIRE EXT SERV 560010 - BLDG LEASE/RENTS 560031 - REPAIR VANDALISM 560050 - REPAIR EQ M&O 560051 - REPAIR EQ, POOL 560070 - OUT SERVICE TRANSP
560071 - OUT SERV MECHANICAL 560072 - EQ REPAIR/TRANSP 560085 - REP/EQ GAD DEPT
560099 - NON/CAPITAL/RENTAL REIMB

5710 - Transfers of Direct Costs

571000 - DIRECT COST/TRF OF SERVICE 571002 - DIRECT COST CUSD TODAY 571003 - DIRECT COST/UTILITIES 571004 - DIRECT COST SPORTS REC 571005 - DIRECT COST CUSTODIAL 571010 - DIRECT COST/MTCE
571015 - DIRECT COST/ADMIN FEES 571020 - DIRECT COST/TRANSPORTATION

756,663 3,238,696 379,075 5,080 171,864 210,420 112,500 42,400 56,400 5,000 792,500 35,000 83,150 521,435
0 0 0

$6,410,182

0 0 0 0 0 0 0 0

2,704,898 3,394,895 379,075 5,105 181,871 223,126 114,581 42,400 56,400 5,000 1,100,280 35,000 83,150 521,435
0 0 0

$8,847,215

0 0 0 0 0 0 0 0

26

2,951,360 3,394,895 379,075 4,260 229,414 234,400 115,081 42,400 56,400 5,000 1,100,280 35,000 118,300 411,387
0 0 0

$9,077,252

0 0 0 0 0 0 0 0

2,194,697 156,199
0 (820) 57,551 23,980 2,581 0
0 0
307,780 0 35,150
(110,047) 0 0 0

$2,667,070

0 0 0 0 0 0 0 0

246,461	290.0	9.1 0                       4.8	0.0 0                       0.0	0.0
(845)                  (16.1)                  (16.6) 47,544                     33.5                     26.1 11,274                     11.4                       5.1 500                       2.3                       0.4
0	0.0	0.0 0	0.0	0.0 0	0.0	0.0 0                     38.8	0.0 0	0.0	0.0
35,150                     42.3                     42.3 (110,047)                  (21.1)                  (21.1) 0                      N/A                      N/A
0                      N/A                      N/A 0                      N/A                      N/A

$230,037	41.6	2.6

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

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

571040 - DIRECT COST/GAD

571047 - DIRECT COST/ED SEMINARS 571050 - DIRECT COST/COPIER 571052 - DIRECT COST/SCANBACK 571060 - DIRECT COST/TECHNOLOGY 571070 - DIRECT COST/TEACH CTR 571080 - DIRECT COST/FUEL
571081 - DIRECT COST/MET PAC

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

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575002 - DIRECT COST/CUSD TODAY INTERFN 575003 - DIRECT COST/UTILITY INTERFUND 575005 - DIRECT COST CUSTODIAL INTERFUN 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575047 - DIRECT COST/SEMINARS INTERFUND 575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575060 - DIRECT COST/TECH INTERFUND 575070 - DIRECT COST/TCH CTR INTERFUND 575080 - INTER-FUND DIRECT COST FUEL 575081 - DIRECT COST/MET PAC INTERFUND

0 0 0 0 0 0 0 0 0 0

$0

0 (14,000) (175,000) (89,102) (14,107) (37,900) 0 (38,300) (175) (6,525) (3,270)
0 (31,586) (12,600) 0

($422,565)

0 0 0 0 0 0 0 0 0 0

$0

280,000 (13,250) (185,000) (89,102) (11,806) (31,400) 0 (26,400) (175) (7,025) (3,270)
0 (31,325) (13,300) 0

($132,053)

0 0 0 0 0 0 0 0 0 0

$0

280,000 (19,910) (185,000) (89,102) (11,806) (31,619) 0 (26,877) (175) (7,202) (3,570)
0 (26,463) (14,300) 0

($136,024)

0 0 0 0 0 0 0 0 0 0

$0

280,000 (5,910) (10,000) 0
2,301 6,281 0 11,423 0 (677) (300) 0 5,123
(1,700) 0

$286,542

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

$0	N/A	N/A

0                      N/A                       0.0 (6,660)                     42.2                     50.3 0                       5.7                       0.0
0                       0.0                       0.0 0                  (16.3)                       0.0
(219)                  (16.6)                       0.7 0                      N/A                      N/A (477)                  (29.8)                       1.8 0                       0.0                       0.0 (177)                     10.4                       2.5 (300)                       9.2                       9.2 0                      N/A                      N/A 4,862                  (16.2)                  (15.5)
(1,000)                     13.5                       7.5 0                      N/A                      N/A

($3,971)	(67.8)	3.0

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

425,450 3,823,288 784,600 1,240,558 50,437 29,427 490,114 644,946

383,049 6,108,252 792,600 1,620,558 52,437 34,177 518,139 676,055

27

377,250 4,763,272 874,760 1,620,558 48,373 35,197 548,479 657,476

(48,201) 939,984 90,160 380,000 (2,064) 5,770 58,365 12,530

(5,800)                  (11.3)                     (1.5) (1,344,981)                     24.6                  (22.0) 82,160                     11.5                     10.4
0                     30.6                       0.0 (4,064)                     (4.1)                     (7.8) 1,020                     19.6                       3.0 30,341                     11.9                       5.9 (18,579)                       1.9                     (2.7)

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

5800 - Professional/Consulting Services and Operating Expenditures

580010 - SOFTWARE LICENSE 580011 - FCOE STRS PENATLIES
580012 - SOFTWARE LICENSE CURRICULUM 580021 - LEGAL SETTLEMENTS
580023 - CONS FEE TRANS/QZAB 580024 - CONS FEE TRUSTEE 580025 - CONS FEE/ CCELC 580032 - UNDERWRITER'S FEES 580036 - COST OF ISSUANCE MISC 580050 - ACTUARIAL ADJUST 580090 - BUDGET RESERVE 580099 - CONTRACT REIMB

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

1,092,475 1,000 27,499 100,000
0 0 0 0 0 0
488,559 0

$9,198,353

451,482 163,792 273,673 0
0

$888,946

$35,049,488

5.7%

2,085,572 1,000 2,499,254 200,000
0 0 0 0 0 0
1,400,801 0

$16,371,894

549,065 172,232 268,880 0
0

$990,177

$46,878,919

6.7%

1,799,473 1,000 2,630,841 200,000
0 0 0 0 0 0
2,565,598 0

$16,122,276

544,275 168,704 425,745 0
0

$1,138,724

$48,140,983

8.0%

706,998 0
2,603,342 100,000
0 0 0 0 0 0
2,077,039 0

$6,923,923

92,794 4,912 152,072 0
0

$249,778

$13,091,496

(286,098)                     64.7                  (13.7) 0                       0.0                       0.0 131,586                 9467.2                       5.3 0                   100.0                       0.0
0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A
1,164,797                   425.1                     83.2 0                      N/A                      N/A

($249,618)	75.3	(1.5)

(4,790)                     20.6                     (0.9) (3,528)                       3.0                     (2.0) 156,865                     55.6                     58.3 0                      N/A                      N/A
0	N/A	N/A

$148,547	28.1	15.0

$1,262,064	37.4	2.7

28

Fund: 01 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

6200 - Buildings and Improvements of Buildings

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

6400 - Equipment

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

6000 - 6999 Capital Outlay

Percent of Total

100,000 0 0 0

$100,000

0 0 0

$0

814,889 0

$814,889

$914,889

0.1%

128,200 0 0 0

$128,200

14,867,153 0 0

$14,867,153

2,110,197 0

$2,110,197

$17,105,550

2.5%

128,200 0 0 0

$128,200

5,121,832 0 0

$5,121,832

2,118,186 0

$2,118,186

$7,368,217

1.2%

28,200 0 0 0

$28,200

5,121,832 0 0

$5,121,832

1,303,296 0

$1,303,296

$6,453,328

0 0 0 0

$0

(9,745,321) 0 0

($9,745,321)

7,988 0

$7,988

($9,737,333)

28.2	0.0 N/A                      N/A N/A                      N/A N/A                      N/A

28.2	0.0

N/A	(65.5) N/A                      N/A N/A                      N/A

N/A	(65.5)

159.9                       0.4 N/A                      N/A

159.9	0.4

705.4	(56.9)

29

Fund: 01 SubFund: -

7000 - 7499 Other Outgo

7130 - State Special Schools

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

713000 - STATE SP SCH

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

1,276,610 $1,276,610

0 $0

(1,545,650) ($1,545,650)

13,567 $13,567

829,492 $829,492

$594,019

0.1%

20,000 $20,000

1,439,501 $1,439,501

0 $0

(1,381,385) ($1,381,385)

13,567 $13,567

829,492 $829,492

$921,174

0.1%

20,000 $20,000

1,439,501 $1,439,501

0 $0

(1,337,130) ($1,337,130)

13,567 $13,567

829,492 $829,492

$965,429

0.2%

0 $0

162,890 $162,890

0 $0

208,520 $208,520

0 $0

0 $0

$371,410

0                       0.0                       0.0 $0                       0.0                       0.0

0                     12.8                       0.0 $0                     12.8                       0.0

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

44,255                  (13.5)                     (3.2) $44,255                  (13.5)                    (3.2)

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

$44,255	62.5	4.8

30

Fund: 01 SubFund: -

7600 - 7629 Interfund Transfers Out

7611 - From General Fund to Child Development Fund

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

761101 - TRANSFER TO CHILD DEVELOPMENT

7612 - Between General Fund and Special Reserve Fund

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

7619 - Other Authorized Interfund Transfers Out

761903 - TRANSFER TO ADULT FUND 761904 - TRANSFER TO COP
761905 - TRANSFER TO RCA 761906 - TRANSFER TO SFP 761911 - TRANSFER TO DEV FEES II
761914 - TRANSFER TO SPEC RES/CAP PROJ 761994 - TRANSFER TO BLDG FUND 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

0 950,000

$950,000

846,880 1,327,088 0
0 0 0 0
2,800,000

$4,973,968

$5,923,968

1.0%

0 $0

0 950,000

$950,000

846,880 1,327,088 0
0 0 0 0
3,400,000

$5,573,968

$6,523,968

0.9%

0 $0

0 3,051,191

$3,051,191

846,880 1,327,088 0
0 0 0
1,500,000 3,400,000

$7,073,968

$10,125,158

1.7%

0 $0

0 2,101,191

$2,101,191

0 0 0 0 0 0
1,500,000 600,000

$2,100,000

$4,201,191

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

0                      N/A                      N/A 2,101,191                   221.2                   221.2

$2,101,191	221.2	221.2

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
1,500,000                      N/A                      N/A 0                     21.4                       0.0

$1,500,000	42.2	26.9

$3,601,191	70.9	55.2

31

Summary of Revisions

2021-2022 Charter School Fund Budget

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

I. 2021-22 Charter School Revenues

B. Federal Revenues

Federal Revenues are unchanged Second Interim totaling $146,214 Quarter.

from the at Third

A. Local Control Funding Formula (LCFF)
Change from 2nd Interim to 3rd Quarter	$	-0-

LCFF changed from $7,286,517 at Second Interim to $8,082,902 at Third Quarter, an increase of $796,385. The change is due to an increase in the ADA projection.	An ADA projection of 700 was used for the Second Interim Budget.	At Third Quarter the ADA projection has been increased by 77 based on year-to-date	attendance,	resulting      in	a projection of 777 ADA for this fiscal year.

Change from 2nd Interim to 3rd Quarter	$ 796,385

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

2021-22	2021-22

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

$ -0-	$ 146,214	$ 146,214

C. State Revenues

State Revenues changed from $275,774 at Second Interim to $365,885 at Third Quarter, an increase of $90,111. The change is due to adjustments of Lottery funds from the previous fiscal year, offset by additional State funding.

$ 7,030,449	$ 8,082,902	$ 1,052,453

32

Item	Budge Other State Revenues
Mandate Block Grant	 
Change from 2nd Interim to 3rd Quarter

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Increa

$ 327,721	$ 365,885
	
t Adjust $ 96,905
     (6,794 $ 90,111
	
ment

)

ease)

se/(Decr

$ 38,164

Change from 2nd Interim to 3rd Quarter

2021-22                        2021-22 Adopted Budget          3rd Qtr. Budget

$ 7,478,955	$ 8,710,551

$ 881,261

Increase/(Decrease)

$ 1,231,596

II. 2021-22CharterSchoolFundExpenditures

D. Local Revenues

Local Revenues changed from $120,785 at Second Interim to $115,550 at Third Quarter, a decrease of $5,235.

Change from 2nd Interim to 3rd Quarter	$ (5,235)

2021-22	2021-22

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

$ 120,785	$ 115,550	$ (5,235)

E. Total Charter School Revenues

Total Charter School Revenues changed from $7,829,290 at Second Interim to $8,710,551 at Third Quarter, an increase of $881,261.

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $2,945,740 at Second Interim to $3,090,415 at Third Quarter, an increase of $144,675. This change is due to minor adjustments in projections from the previous reporting period, primarily for stipends allocated to staff due to the increase in ADA.

Item	Budge Teacher Salaries
Pupil Support and Other Salaries Change from 2nd Interim to 3rd Quarter

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Incre

$ 3,369,871	$ 3,090,415	$
	
t Adjustm $ 204,554
 (59,879) $ 144,675
	
ent

ase)

)

ase/(Decre

(279,456

33

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $485,224 at Second Interim to $454,023 at Third Quarter, a decrease of $31,201.	This change is due primarily due to decreases in anticipated classified substitute and overtime expenditures.

Item	Bud Instructional Salaries
Clerical Salaries
Change from 2nd Interim to 3rd Quarter

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Incr

$ 474,265	$ 454,023
	
get Adjustm $ (2,942)
	(28,259)
$	(31,201)
	
ent

ase)

ease/(Decre

$	(20,242)

C. Employee Benefits

Employee Benefits changed from $1,372,405 at Second Interim to $1,315,048 at Third Quarter, a decrease of $57,357. This change was due to previously	mentioned	staffing	adjustments during the Third Quarter reporting period and adjusting costs projected to be incurred through the rest of the fiscal year based on year-to-date actuals.

Item	Bud STRS Retirement
PERS Retirement OASDI/Medicare Other
Change from 2nd Interim to 3rd Quarter

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Incr

$ 1,089,592	$ 1,315,048

get Adjustm $ 6,993
(4,273) (25,085)
	(34,992)
$ (57,357)

ent

ase)

ease/(Decre

$ 225,056

D. Books, Supplies and Other Materials

Books Supplies and Other Materials changed from $1,004,798 at Second Interim to $821,087 at Third Quarter, a decrease of $183,711. This net decrease is primarily due to a significant decrease       in       noncapitalized       equipment anticipated to be expended through the rest of the fiscal year.     The funds will be available for computer refresh in the 2022-23 year.

Item	Bud Materials and supplies
Noncapitalized equipment	 
Change from 2nd Interim to 3rd Quarter

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Incr

$ 900,446	$ 821,087
	
get Adjustm $       89,126
     (272,837) $ (183,711)
	
ent

se)

ease/(Decrea

$ (79,359)

34

E. Contracted Services and Other

Operating Expenditures	Change from 2nd Interim to 3rd Quarter	$ 2

Contracted Services and Other Operating Expenditures	changed	from	$609,524	at Second Interim to $593,657 at Third Quarter, a decrease of $15,867. This decrease was due primarily to decreases in internet and phone expenditures anticipated through the end of the year.

2021-22                         2021-22 Adopted Budget           3rd Qtr. Budget

$ -0-	$ 188,444

G. Other Outgo Expenditures

Increase/(Decrease)

$ 188,444

Item	Budg Consulting services
Communications and other	      
Change from 2nd Interim to 3rd Quarter

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Incr

$ 252,816	$ 593,657
	
et Adjustm $ 13,849
      (29,716 $ (15,867
	
ent

) )

ease)

ease/(Decr

$ 340,841

Other	Outgo	Expenditures	changed	from $134,480 at Second Interim to $108,360 at Third Quarter, a decrease of $26,120. This was due to changes in expenditures applicable to indirect cost charges.

Change from 2nd Interim to 3rd Quarter	$ (26,120)

2021-22	2021-22 Adopted
Budget	3rd Qtr. Budget	Increase/(Decrease)

F. Capital Outlay	$ 279,951	$ 108,360	$ (171,591)

Capital Outlay Expenditures changed from $188,442 at Second Interim to $188,444 at Third Quarter, an increase of $2.	The adjustment is due to actual costs incurred.

35

H. Total Charter School Fund Expenditures

Total Charter School Fund Expenditures changed from $6,740,613 at Second Interim to $6,571,034 at Third Quarter, a decrease of $169,579.

III. Charter School Fund Balance

Total revenues are $8,710,551 and total expenditures are $6,571,034 at Third Quarter, resulting in a surplus of $2,139,517.	The projected ending fund balance for the 2021-22 fiscal year is:

Change from 2nd Interim to 3rd Quarter

2021-22                         2021-22 Adopted Budget           3rd Qtr. Budget

$ 6,366,941	$ 6,571,034

$ (169,579)

Increase/(Decrease)

$ 204,093

Beginning Fund Balance, Unaudited 7/1/21

2021-22 Revenues                      8,710,551 2021-22 Expenditures               6,571,034

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/22, Projected

Assigned:
Capital Improvements

General Reserve 6/30/22

General Reserve as a % of Expenditures

One-Time Items in 2021-22: Building and Improvements Grant Carryover
Total One-Time Items (2)

Ongoing Operating Surplus (1+2)
	
$ 7,195,075

 2,139,517

$ 9,334,592

$ 9,006,040

$	328,552

5.0%

$	188,444
        198,799 $     387,243

$ 2,526,760

36

Fund: 09 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

09 - CHARTER SCHOOLS	$7,478,955	$7,829,290	$8,710,551	$1,231,596	$881,261	16.5	11.3
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

5,259,346

$5,259,346

2,916,463

$2,916,463

3,361,397

$3,361,397

(1,897,949)

($1,897,949)

444,934	(36.1)	15.3

$444,934	(36.1)	15.3

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.	789,490

$789,490

2,997,096

$2,997,096

3,242,840

$3,242,840

2,453,350

$2,453,350

245,744	310.8	8.2

$245,744	310.8	8.2

8015 - Charter Schools General Purpose Entitlement - State Aid

801500 - RL CHARTER SCHOOL APPORT

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

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

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

8099 - LCFF/Revenue Limit Transfers - Prior Years

809900 - RL TRANSFER PY CHARTER

0 $0

0 $0

0 $0

981,613 $981,613

0

$0

0 $0

(24,354) ($24,354)

0 $0

1,397,312 $1,397,312

0

$0

0 $0

(24,354) ($24,354)

0 $0

1,503,019 $1,503,019

0

$0

0 $0

(24,354) ($24,354)

0 $0

521,406 $521,406

0

$0

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

0                      N/A                       0.0 $0                     N/A                       0.0

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

105,707                     53.1                       7.6 $105,707                     53.1                       7.6

0	N/A	N/A

$0	N/A	N/A

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

8100 - 8299 Federal Revenue

Percent of Total

$7,030,449 94.0%

0 $0

$0

0.0%

$7,286,517 93.1%

146,214 $146,214

$146,214

1.9%

$8,082,902 92.8%

146,214 $146,214

$146,214

1.7%

$1,052,453

146,214 $146,214

$146,214

$796,385	15.0	10.9

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

37

Fund: 09 SubFund: -

8300 - 8599 Other State Revenue

8550 - Mandated Cost Reimbursements

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

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

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

26,865 $26,865

135,320 0

$135,320

165,536 0

$165,536

$327,721 4.4%

108,000

$108,000

26,865 $26,865

159,600 18,836

$178,436

70,473 0

$70,473

$275,774 3.5%

108,000

$108,000

20,071 $20,071

159,600 18,836

$178,436

167,378 0

$167,378

$365,885 4.2%

108,000

$108,000

(6,794) ($6,794)

24,280 18,836

$43,116

1,842 0

$1,842

$38,164

0

$0

(6,794)                  (25.3)                  (25.3) ($6,794)                  (25.3)                  (25.3)

0                     17.9                       0.0 0                      N/A                       0.0

$0	31.9	0.0

96,905                       1.1                   137.5 0                      N/A                      N/A

$96,905	1.1	137.5

$90,111	11.6	32.7

0	0.0	0.0

$0	0.0	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

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

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

12,785 $12,785

$120,785

1.6%

0 $0

12,785 $12,785

$120,785

1.5%

0 $0

7,550 $7,550

$115,550

1.3%

0 $0

(5,235) ($5,235)

($5,235)

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

(5,235)                  (40.9)                  (40.9) ($5,235)                  (40.9)                  (40.9)

($5,235)	(4.3)	(4.3)

38

Fund: 09 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

898000 - CONTRIB FR UNRESTRICTED REV 898002 - CONTRIB FOR LCAP

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

8980 - 8999 Contributions

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

$0	N/A	N/A

39

Fund: 09 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

09 - CHARTER SCHOOLS	$6,366,941	$6,740,613	$6,571,034	$204,093	($169,579)	3.2	(2.5)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

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

2,513,709 86,553 1,500 224,939
0

$2,826,701

295,509 78,322 10,018 0

$383,849

2,095,042 86,553 1,500 186,718
0

$2,369,813

311,763 78,322 13,291 0

$403,376

2,038,736 145,906 4,541 385,184
0

$2,574,367

351,970 137 13,291 165

$365,563

(474,973) 59,353 3,041 160,245 0

($252,334)

56,461 (78,185) 3,273 165

($18,286)

(56,306)                  (18.9)                     (2.7) 59,353                     68.6                     68.6 3,041                   202.7                   202.7 198,466                     71.2                   106.3 0                      N/A                      N/A

$204,554	(8.9)	8.6

40,207                     19.1                     12.9 (78,185)                  (99.8)                  (99.8) 0                     32.7                       0.0
165	N/A	N/A

($37,813)	(4.8)	(9.4)

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL

130003 - LEARNING DIRECTOR SAL 130008 - DIST ADM SAL

1900 - Other Certificated Salaries

190003 - TRANSITION COORDINATORS 190040 - OTH CERT HOURLY

1000 - 1999 Certificated Personnel Salaries

Percent of Total

101,274 0 35,981

$137,255

22,066 0

$22,066

$3,369,871

52.9%

112,525 0 37,960

$150,485

22,066 0

$22,066

$2,945,740

43.7%

112,525 0 37,960

$150,485

0 0

$0

$3,090,415

47.0%

11,251 0 1,979

$13,230

(22,066) 0

($22,066)

($279,456)

0 0 0

$0

(22,066) 0

($22,066)

$144,675

11.1 N/A 5.5

9.6

(100.0) N/A

(100.0)

(8.3)

0.0 N/A 0.0

0.0

(100.0) N/A

(100.0)

4.9

40

Fund: 09 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

130,633 0
77

$130,710

0 $0

247,961 0 14,813 1,784

$264,558

0 78,997 0
0 0 0 0

$78,997

$474,265

7.4%

136,766 0
733

$137,499

0 $0

237,782 0 14,813 11,784

$264,379

0 83,346 0
0 0 0 0

$83,346

$485,224

7.2%

133,824 0
733

$134,557

0 $0

229,779 0
798 5,543

$236,120

0 83,346 0
0 0 0 0

$83,346

$454,023

6.9%

3,191 0
656

$3,847

0 $0

(18,182) 0 (14,015) 3,759

($28,438)

0 4,349 0
0 0 0 0

$4,349

($20,242)

(2,942)	2.4	(2.2) 0                      N/A                      N/A 0                   851.9                       0.0

($2,942)	2.9	(2.1)

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

(8,003)                     (7.3)                     (3.4) 0                      N/A                      N/A (14,015)                  (94.6)                  (94.6) (6,241)                   210.7                  (53.0)

($28,259)	(10.7)	(10.7)

0	N/A	N/A 0                       5.5                       0.0 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A

$0	5.5	0.0

($31,201)	(4.3)	(6.4)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

330,919 2,459

$333,378

445,988 2,879

$448,867

453,150 2,710

$455,860

122,231 251

$122,482

7,162                     36.9                       1.6 (169)                     10.2                     (5.9)

$6,993	36.7	1.6

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	5,901	6,617	6,617	716

$5,901	$6,617	$6,617	$716

0	12.1	0.0

$0	12.1	0.0

41

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

3202 - Public Employees' Retirement System, classified positions

10,398

$10,398

10,398

$10,398

10,398

$10,398

0	N/A	0.0

$0	N/A	0.0

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

63,839 91

$63,930

0 30,140 0
0 220 0

$30,360

17,209 4,562 216 158
37 0

$22,182

323,582 24,354 4,542 1,573

$354,051

103,133 7,762 1,457 416

91,023 2,428

$93,451

2,814 37,675 0
0 256 0

$40,745

24,550 6,526 827 791 193
0

$32,887

383,717 26,440 4,931 1,779

$416,867

125,901 9,778 1,823 507

89,133 45

$89,178

2,779 15,094 0
0 261 75

$18,209

23,053 6,125 711 348 101
0

$30,338

382,377 27,751 5,176 1,772

$417,076

124,029 9,637 1,424 499

25,294 (46)

$25,248

2,779 (15,046) 0
0 41 75

($12,151)

5,844 1,563 495 190 64
0

$8,156

58,795 3,397 634 199

$63,025

20,896 1,875 (33) 83

(1,890)                     39.6                     (2.1) (2,383)                  (50.5)                  (98.1)

($4,273)	39.5	(4.6)

(35)                      N/A                     (1.2) (22,581)                  (49.9)                  (59.9) 0                      N/A                      N/A
0                      N/A                      N/A 5                     18.6                       2.0 75                      N/A                      N/A

($22,536)	(40.0)	(55.3)

(1,497)                     34.0                     (6.1) (401)                     34.3                     (6.1) (116)                   229.2                  (14.0) (443)                   120.3                  (56.0) (92)                   173.0                  (47.7)
0	N/A	N/A

($2,549)	36.8	(7.8)

(1,340)                     18.2                     (0.3) 1,311                     13.9                       5.0 245                     14.0                       5.0
(7)	12.7	(0.4)

$209	17.8	0.1

(1,872)                     20.3                     (1.5) (141)                     24.2                     (1.4) (399)                     (2.3)                  (21.9) (8)                     20.0                     (1.6)

42

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

340216 - DIS CLASS	1,979

$114,747

1,294

$139,303

1,465

$137,054

(514)

$22,307

171	(26.0)	13.2

($2,249)	19.4	(1.6)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

25,567 7

$25,574

3,870 1

$3,871

12,975 79

$13,054

2,248 55

$2,303

8,013                     (17,554) 91                               84

$8,104	($17,470)

2,134                       (1,736) 35                               34

$2,169	($1,702)

(4,962)                  (68.7)                  (38.2) 12                 1200.0                     15.2

($4,950)	(68.3)	(37.9)

(114)                  (44.9)                     (5.1) (20)                 3400.0                  (36.4)

($134)	(44.0)	(5.8)

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

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

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

3901 - Other Benefits, certificated positions

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

24,944 183

$25,127

3,776 5

$3,781

84,185 $84,185

12,742 $12,742

8,315 0
61 4

$8,380

31,831 213

$32,044

5,395 134

$5,529

102,833 $102,833

14,671 $14,671

10,612 254
71 25

$10,962

12,771 216

$12,987

5,341 18

$5,359

100,527 $100,527

14,671 $14,671

4,260 298 73
48

$4,679

(12,173) 33

($12,140)

1,565 13

$1,578

16,342 $16,342

1,929 $1,929

(4,055) 298
12 44

($3,701)

(19,060)                  (48.8)                  (59.9) 3                     18.0                       1.4

($19,057)	(48.3)	(59.5)

(54)                     41.4                     (1.0) (116)                   260.0                  (86.6)

($170)	41.7	(3.1)

(2,306)                     19.4                     (2.2) ($2,306)                     19.4                    (2.2)

0                     15.1                       0.0 $0                     15.1                       0.0

(6,352)                  (48.8)                  (59.9) 44                      N/A                     17.3
2                     19.7                       2.8 23                 1100.0                     92.0

($6,283)	(44.2)	(57.3)

43

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

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

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials 410000 - TEXTBOOKS

4300 - Materials and Supplies

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL
520010 - FIXED MILEAGE ALLOWANCE

1,259 114 10
0

$1,383

$1,089,592 17.1% 77.5%

0 $0

246,145 0 165,536 3,998 2,920

$418,599

481,847 $481,847

$900,446 14.1%

26,665 0

$26,665

1,799 0
53 22

$1,874

$1,372,405 20.4% 71.3%

4,200 $4,200

344,776 0 292,228 6,889 27,920

$671,813

328,785 $328,785

$1,004,798 14.9%

26,665 998

$27,663

1,781 0
28 13

$1,822

$1,315,048 20.0% 74.0%

4,200 $4,200

726,480 0 0
6,889 27,570

$760,939

55,948 $55,948

$821,087 12.5%

26,665 1,057

$27,722

522 (114) 18 13

$439

$225,456

4,200 $4,200

480,335 0 (165,536) 2,891 24,650

$342,340

(425,899) ($425,899)

($79,359)

0 1,057

$1,057

(18) 0 (25) (9)

($52)

($57,357)

0 $0

381,704 0 (292,228) 0
(350)

$89,126

(272,837) ($272,837)

($183,711)

0 59

$59

41.5 (100.0) 180.0 N/A

31.7

20.7

N/A N/A

195.1 N/A (100.0) 72.3 844.2

81.8

(88.4) (88.4)

(8.8)

0.0 N/A

4.0

(1.0) N/A (47.2) (40.9)

(2.8)

(4.2)

0.0 0.0

110.7 N/A (100.0) 0.0 (1.3)

13.3

(83.0) (83.0)

(18.3)

0.0 5.9

0.2

44

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5300 - Dues and Memberships

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

1,970 $1,970

3,000 20,000

$23,000

1,970 $1,970

3,000 30,000

$33,000

1,970 $1,970

3,000 30,000

$33,000

0 $0

0 10,000

$10,000

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 0                     50.0                       0.0

$0	43.5	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs

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

5750 - Transfers of Direct Costs - Interfund

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

1,180 1,100 0 1,600 34,800

$38,680

0 0 0

$0

0 0 75
1,400 2,300 175 725 320 55

$5,050

1,219 1,100 0 1,600 34,800

$38,719

0 0 0

$0

0 0 75
1,400 2,300 175 725 320 55

$5,050

1,219                               39 1,100                                  0 0                                  0 1,600                                  0 34,800                                  0

$38,719	$39

0	0 0	0 0	0

$0	$0

0                                  0 0                                  0 75                                  0
1,400                                  0 2,300                                  0 175                                  0 725                                  0 320                                  0 55                                  0

$5,050	$0

0	3.3	0.0 0	0.0	0.0 0                      N/A                      N/A 0	0.0	0.0 0	0.0	0.0

$0	0.1	0.0

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

$0	N/A	N/A

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

$0	0.0	0.0

5800 - Professional/Consulting Services and Operating Expenditures

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

0                                  0 75                          7,500
30,000	0

0                                  0 12,500                        12,425 0                     (30,000)

0                      N/A                      N/A 5,000              16566.7                     66.7 0                (100.0)                      N/A

45

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

5800 - Professional/Consulting Services and Operating Expenditures

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

5900 - Communications

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

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

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

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

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

1,022 0 92,495 0

$123,592

26,559 4,500 2,800

$33,859

$252,816 4.0%

0 $0

$0 0.0%

279,951 $279,951

$279,951 4.4%

0 $0

$0

0.0%

1,022 0
460,167 0

$468,689

26,809 4,824 2,800

$34,433

$609,524 9.0%

188,442 $188,442

$188,442 2.8%

134,480 $134,480

$134,480 2.0%

0 $0

$0

0.0%

1,022 4,200 464,816 0

$482,538

1,318 540 2,800

$4,658

$593,657 9.0%

188,444 $188,444

$188,444 2.9%

108,360 $108,360

$108,360 1.6%

0 $0

$0

0.0%

0 4,200
372,321 0

$358,946

(25,241) (3,960) 0

($29,201)

$340,841

188,444 $188,444

$188,444

(171,591) ($171,591)

($171,591)

0 $0

$0

0                       0.0                       0.0 4,200                      N/A                      N/A 4,649                   402.5                       1.0 0                      N/A                      N/A

$13,849	290.4	3.0

(25,491)                  (95.0)                  (95.1) (4,284)                  (88.0)                  (88.8) 0                       0.0                       0.0

($29,775)	(86.2)	(86.5)

($15,867)	134.8	(2.6)

2                      N/A                       0.0 $2                     N/A                       0.0

$2	N/A	0.0

(26,120)                  (61.3)                  (19.4) ($26,120)                  (61.3)                  (19.4)

($26,120)	(61.3)	(19.4)

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

$0	N/A	N/A

46

Summary of Revisions 2021-2022 Adult Fund Budget

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

I. 2021-22 Adult Fund Revenues

C. Local Revenues

Local Revenues are unchanged at Third Quarter.

A. Federal Revenues	Change from 2nd Interim to 3rd Quarter	$ 0

Federal Revenues are unchanged at Third Quarter.

2021-22 Adopted Budget

$ 1,590,100

2021-22 3rd Qtr. Budget

$ 1,432,025

Increase/(Decrease)

$ (158,075)

Change from 2nd Interim to 3rd Quarter	$ 0

2021-22 Adopted Budget

$ 976,858

2021-22 3rd Qtr. Budget

$ 918,771

Increase/(Decrease)

$ (58,087)

D. Other Transfers In

Other Transfers In are unchanged at Third Quarter.

B. State Revenues	Change from 2nd Interim to 3rd Quarter	$ -0-

State Revenues are unchanged	at	Third Quarter.

2021-22 Adopted Budget

$ 846,880

2021-22 3rd Qtr. Budget

$ 846,880

Increase/(Decrease)

$ -0-

Change from 2nd Interim to 3rd Quarter	$ 0

2021-22 Adopted Budget

$ 2,592,345

2021-22 3rd Qtr. Budget

$ 2,691,241

Increase/(Decrease)

$ 98,896

47

E. Total Adult Fund Revenues

Total Adult Fund Revenues are unchanged at Third Quarter.

Change from 2nd Interim to 3rd Quarter	$ 0

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $1,537,627 at Second Interim to $1,515,408 at Third Quarter, a decrease of $22,219.	The decrease is primarily due to three classified positions, two Instructional Assistant positions and a Clerical Specialist position, remaining unfilled. This is a one-time savings to the fund.

$ 6,006,183	$ 5,888,917	$ (117,266)

Change from 2nd Interim to 3rd Quarter	$ (22,219)

II. 2021-22 Adult Fund Expenditures

A. Certificated Personnel Salaries

2021-22 Adopted Budget

$ 1,466,537

2021-22 3rd Qtr. Budget

$ 1,515,408

Increase/(Decrease)

$ 48,871

Certificated Personnel Salaries changed from $2,081,974 at Second Interim to $2,084,949 at Third Quarter, an increase of $2,975.	The increase is primarily due to added funding for substitute teacher hours.

Change from 2nd Interim to 3rd Quarter	$ 2,975

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

C. Employee Benefits

Employee Benefits changed from $1,633,529 at Second Interim to $1,645,407 at Third Quarter, an increase of $11,878. The increase is due to miscellaneous	adjustments	made	to	more accurately	project	expenditures      for      the remainder of the year.

$ 1,958,654	$ 2,084,949	$ 126,295

48

E. Contracted Services and Other Operating Change from 2nd Interim to 3rd Quarter	$ 11,878	Expenditures

2021-22	2021-22

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

$ 1,614,694	$ 1,645,407	$ 30,713

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from $471,810 at Second Interim to $478,827 at Third Quarter, an increase of $7,017. The increase is primarily due to added classroom supplies and equipment.

Change from 2nd Interim to 3rd Quarter	$ 7,017

Contracted	Services	and	Other	Operating Expenditures changed from $598,514 Second Interim to $616,483 at Third Quarter, an increase of $17,969. The increase is primarily due to added funding for new software and additional advertising.

Item	Budget Adjustment Software Licenses                                                           $ 11,141 Advertising                                                                               4,400 Other Contracted Services                                                2,428
Change from 2nd Interim to 3rd Quarter	$ 17,969

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 776,905	$ 616,483	$ (160,422)

2021-22 Adopted Budget

$ 498,940

2021-22 3rd Qtr. Budget

$ 478,827

Increase/(Decrease)

$ (20,113)

49

F. Capital Outlay

Capital Outlay expenditures are unchanged at Third Quarter.

H. Total Adult Fund Expenditures

Total Adult Fund Expenditures changed from $6,437,610 at Second Interim to $6,455,229 at Third Quarter, an increase of $17,619.

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

2021-22 Adopted Budget

$ 0

2021-22 3rd Qtr. Budget

$ 0

Increase/(Decrease)

$ -0-

Change from 2nd Interim to 3rd Quarter

2021-22                            2021-22 Adopted Budget            3rd Qtr. Budget

$ 17,619

Increase/(Decrease)

$ 6,429,885	$ 6,455,229	$	25,344

G. Other Outgo Expenditures

Other Outgo Expenditures are unchanged at Third Quarter.

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

2021-22 Adopted Budget

$ 114,155

2021-22 3rd Qtr. Budget

$ 114,155

Increase/(Decrease)

$ -0-

50

III. Fund Balance

Total	revenues	are	$5,888,917	and	total expenditures are $6,455,229 at Third Quarter, a deficit of $566,312.	The projected fund balance for the 2021-22 fiscal year is as follows:

Beginning Fund Balance Unaudited 7/1/21	$ 3,610,212

2021-22 Revenues 2021-22 Expenditures

5,888,917 6,455,229

Surplus/(Deficit)

Ending Fund Balance, 6/30/22, Projected

	(566,312)

$ 3,043,900

Components of Fund Balance:

Non-spendable:

Book Store Inventory Revolving Fund

Assigned fund Balance: Capital Improvements

Unassigned Fund Balance:

General Reserve Percentage

47,014 3,500

2,500,000

$     493,386

7.6%

51

Fund: 11 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

11 - ADULT EDUCATION FUND	$6,006,183	$5,888,917	$5,888,917	($117,266)	$0	(2.0)	0.0
	
8100 - 8299 Federal Revenue

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

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

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

8590 - All Other State Revenue

850018 - ST CALWORKS 859000 - ST OTHER REVENUE

8300 - 8599 Other State Revenue

Percent of Total

0 $0

976,858 $976,858

$976,858 16.3%

0 $0

0 $0

0 2,592,345

$2,592,345

$2,592,345

43.2%

0 $0

918,771 $918,771

$918,771 15.6%

0 $0

0 $0

0 2,691,241

$2,691,241

$2,691,241

45.7%

0 $0

918,771 $918,771

$918,771 15.6%

0 $0

0 $0

0 2,691,241

$2,691,241

$2,691,241

45.7%

0 $0

(58,087) ($58,087)

($58,087)

0 $0

0 $0

0 98,896

$98,896

$98,896

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

0                     (5.9)                       0.0 $0                    (5.9)                       0.0

$0	(5.9)	0.0

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

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

0                      N/A                      N/A 0                       3.8                       0.0

$0	3.8	0.0

$0	3.8	0.0

52

Fund: 11 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

866000 - LOC INTEREST INCOME/TREAS	30,000

$30,000

30,000

$30,000

30,000

$30,000

0	0	0.0	0.0

$0	$0	0.0	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8671 - Adult Education Fees 867100 - LOC ADULT ED FEES

8677 - Interagency Services Between LEAs 867700 - LOC INTERAGENCY

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE 869907 - LOC BOOKSTORE TEXTBOOKS

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

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

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

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

8980 - 8999 Contributions

Percent of Total

0 $0

1,149,000 $1,149,000

0 $0

302,100 109,000

$411,100

$1,590,100 26.5%

846,880 $846,880

$846,880 14.1%

0 $0

$0

0.0%

0 $0

991,000 $991,000

0 $0

302,025 109,000

$411,025

$1,432,025 24.3%

846,880 $846,880

$846,880 14.4%

0 $0

$0

0.0%

0 $0

991,000 $991,000

0 $0

302,025 109,000

$411,025

$1,432,025 24.3%

846,880 $846,880

$846,880 14.4%

0 $0

$0

0.0%

0 $0

(158,000) ($158,000)

0 $0

(75) 0

($75)

($158,075)

0 $0

$0

0 $0

$0

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

0                  (13.8)                       0.0 $0                  (13.8)                       0.0

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

0                       0.0                       0.0 0                       0.0                       0.0

$0	0.0	0.0

$0	(9.9)	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

53

Fund: 11 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

11 - ADULT EDUCATION FUND	$6,429,885	$6,437,610	$6,455,229	$25,344	$17,619	0.4	0.3
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

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

1200 - Certificated Pupil Support Salaries

120002 - GUIDANCE SAL GLS/GIS

722,183 504,505 105,635 10,001 6,236

$1,348,560

252,898

$252,898

751,642 516,637 108,702 7,001 3,118

$1,387,100

259,166

$259,166

749,841 517,438 108,178 8,000 6,618

$1,390,074

259,166

$259,166

27,658 12,933 2,543 (2,001) 382

$41,514

6,268

$6,268

(1,801)                       3.8                     (0.2) 801                       2.6                       0.2 (524)                       2.4                     (0.5) 999                  (20.0)                     14.3 3,500                       6.1                   112.3

$2,975	3.1	0.2

0	2.5	0.0

$0	2.5	0.0

1300 - Certificated Supervisors' and Administrators' Salaries

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

1900 - Other Certificated Salaries

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

1000 - 1999 Certificated Personnel Salaries

Percent of Total

122,686 97,707 105,177 16,154 0
0

$341,724

0 0
15,472 0

$15,472

$1,958,654

30.5%

129,433 103,080 110,961 17,041 0
0

$360,515

53,726 5,314 16,153 0

$75,193

$2,081,974

32.3%

129,433 103,080 110,961 17,041 0
0

$360,515

53,726 5,314 16,153 0

$75,193

$2,084,949

32.3%

6,747 5,373 5,784 887
0 0

$18,791

53,726 5,314 681
0

$59,721

$126,295

0	5.5	0.0 0	5.5	0.0 0	5.5	0.0 0	5.5	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	5.5	0.0

0	N/A	0.0 0	N/A	0.0 0                       4.4	0.0 0	N/A                      N/A

$0	386.0	0.0

$2,975	6.4	0.1

54

Fund: 11 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

2200 - Classified Support Salaries

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

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

53,962 1,001 38,001

$92,964

74,521 0 0

$74,521

219,793 $219,793

897,657 11,001 18,500 0

$927,158

0 0
7,100 0 0
145,001

$152,101

$1,466,537

22.8%

30,839 1,001 0

$31,840

80,793 0 0

$80,793

236,532 $236,532

1,005,767 5,500 10,094
0

$1,021,360

0 0
7,100 0 0
160,001

$167,101

$1,537,627

23.9%

8,510 0 0

$8,510

80,793 0 0

$80,793

236,532 $236,532

1,007,634 4,500 9,338
0

$1,021,471

0 0
7,100 0 1,000
160,001

$168,101

$1,515,408

23.5%

(45,452) (1,001) (38,001)

($84,454)

6,272 0 0

$6,272

16,739 $16,739

109,977 (6,501) (9,162) 0

$94,314

0 0 0 0
1,000 15,000

$16,000

$48,871

(22,329) (1,001) 0

($23,330)

0 0 0

$0

0 $0

1,867 (1,000) (756)
0

$111

0 0 0 0
1,000 0

$1,000

($22,219)

(84.2) (100.0) (100.0)

(90.8)

8.4 N/A N/A

8.4

7.6 7.6

12.3 (59.1) (49.5) N/A

10.2

N/A N/A 0.0 N/A N/A 10.3

10.5

3.3

(72.4) (100.0) N/A

(73.3)

0.0 N/A N/A

0.0

0.0 0.0

0.2 (18.2) (7.5) N/A

0.0

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

0.6

(1.4)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

296,468 0

$296,468

307,883 1,772

$309,655

55

307,395 1,869

$309,263

10,927 1,869

$12,795

(488)                       3.7                     (0.2) 96                      N/A                       5.4

($392)	4.3	(0.1)

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

13,861 0

$13,861

18,864 0

$18,864

18,864                          5,003 0                                  0

$18,864	$5,003

0                     36.1                       0.0 0                      N/A                      N/A

$0	36.1	0.0

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

5,532                        26,736 0                                  0

$5,532	$26,736

26,736 0

$26,736

21,204 0

$21,204

0                   383.3                       0.0 0                      N/A                      N/A

$0	383.3	0.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

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

300,920 0

$300,920

3,242 26,340 0
0 0 0

$29,582

82,878 20,579 5,763 0
0 0

$109,220

343,332 25,912 4,918 2,410

$376,572

299,585 20

$299,604

7,161 26,588 0
497 353 23

$34,622

88,199 20,483 5,763 5
15 0

$114,466

323,194 23,429 4,371 1,901

$352,894

311,714 341

$312,055

6,685 26,422 79
497 434 23

$34,140

86,969 21,808 5,763 132 166 224

$115,061

318,901 23,186 4,330 1,577

$347,994

10,794 341

$11,135

3,443 82 79
497 434 23

$4,558

4,091 1,229 0
132 166 224

$5,841

(24,431) (2,726) (588) (833)

($28,578)

12,129 321

$12,451

(476) (167) 79
0 81 0

($482)

(1,230) 1,325 0
126 151 224

$595

(4,293) (242) (41) (324)

($4,900)

3.6                       4.0 N/A                1632.9

3.7	4.2

106.2                     (6.6) 0.3                     (0.6) N/A                      N/A N/A                       0.0 N/A                     23.0 N/A                       0.0

15.4	(1.4)

4.9                     (1.4) 6.0                       6.5 0.0                       0.0 N/A                2370.2 N/A                1008.6 N/A                      N/A

5.3	0.5

(7.1)	(1.3) (10.5)	(1.0) (12.0)	(0.9) (34.6)                  (17.0)

(7.6)	(1.4)

56

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

254,662 19,175 3,585 1,191 6,239

$284,852

251,984 18,973 3,547 1,180 4,588

$280,273

255,994 19,268 3,604 1,180 4,588

$284,635

1,332 93 19
(11) (1,651)

($217)

4,010                       0.5                       1.6 295                       0.5                       1.6 57                       0.5                       1.6
0                     (0.9)                       0.0 0                  (26.5)                       0.0

$4,362	(0.1)	1.6

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

12,254 0

$12,254

13,914 0

$13,914

9,875 175

$10,050

7,717 21

$7,738

9,959 184

$10,143

7,469 58

$7,527

(2,295) 184

($2,111)

(6,445) 58

($6,387)

84                  (18.7)                       0.9 9                      N/A                       4.9

$93	(17.2)	0.9

(248)                  (46.3)                     (3.2) 37                      N/A                   170.3

($211)	(45.9)	(2.7)

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

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

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED

22,937 0

$22,937

16,972 0

$16,972

74,423 $74,423

43,082

$43,082

24,617 390

$25,006

18,550 52

$18,601

71,472 $71,472

48,035

$48,035

24,473 390

$24,863

18,614 124

$18,738

72,908 $72,908

47,090

$47,090

1,536 390

$1,926

1,642 124

$1,766

(1,515) ($1,515)

4,008

$4,008

(144)                       6.7                     (0.6) 0                      N/A                       0.0

($144)	8.4	(0.6)

64                       9.7                       0.3 72                      N/A                   140.1

$136	10.4	0.7

1,437                     (2.0)                       2.0 $1,437                    (2.0)                       2.0

(945)	9.3	(2.0)

($945)	9.3	(2.0)

57

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

3902 - Other Benefits, classified positions

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

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

7,833 0 0 0 0

$7,833

5,671 601
0 0 0

$6,272

$1,614,694 25.1%
78.4%

8,221 0 0
130 163

$8,514

6,340 646
0 3 9

$6,999

$1,633,529 25.4%
81.6%

8,173 0 0
130 58

$8,362

6,249 646
0 46 87

$7,029

$1,645,407 25.5%
81.3%

340 0 0
130 58

$529

578 45 0 46 87

$757

$30,713

(48) 0 0 0
(105)

($153)

(91) 0 0
43 78

$31

$11,878

4.3	(0.6) N/A                      N/A N/A                      N/A N/A                       0.0 N/A                  (64.2)

6.7	(1.8)

10.2                     (1.4) 7.6                       0.0 N/A                      N/A N/A                1483.3 N/A                   823.4

12.1	0.4

1.9	0.7

58

Fund: 11 SubFund: -

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

410000 - TEXTBOOKS

410001 - BOOKSTORE INV ADJ

4300 - Materials and Supplies

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

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

102,000 0

$102,000

42,086 93,500 5,000 85,354 0
0 7,000

$232,940

164,000 $164,000

$498,940 7.8%

69,950 500

$70,450

5,595 $5,595

7,000 900 100,000

$107,900

102,432 0

$102,432

42,766 93,500 5,900 62,212 0
0 16,000

$220,378

149,000 $149,000

$471,810 7.3%

41,000 1,489

$42,489

5,595 $5,595

7,000 900 83,302

$91,202

102,275 0

$102,275

48,456 94,252 8,883 55,815 0
0 16,000

$223,406

153,146 $153,146

$478,827 7.4%

44,376 2,251

$46,627

5,595 $5,595

7,000 900 83,302

$91,202

275 0

$275

6,370 752 3,883 (29,539) 0
0 9,000

($9,534)

(10,854) ($10,854)

($20,113)

(25,574) 1,751

($23,823)

0 $0

0 0
(16,698)

($16,698)

(157)                       0.3                     (0.2) 0                      N/A                      N/A

($157)	0.3	(0.2)

5,690                     15.1                     13.3 752                       0.8                       0.8 2,983                     77.7                     50.6 (6,397)                  (34.6)                  (10.3) 0                      N/A                      N/A
0                      N/A                      N/A 0                   128.6                       0.0

$3,027	(4.1)	1.4

4,146                     (6.6)                       2.8 $4,146                    (6.6)                       2.8

$7,017	(4.0)	1.5

3,376                  (36.6)                       8.2 761                   350.1                     51.1

$4,137	(33.8)	9.7

0                       0.0                       0.0 $0                       0.0                       0.0

0	0.0	0.0 0	0.0	0.0 0                  (16.7)	0.0

$0	(15.5)	0.0

59

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

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

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575002 - DIRECT COST/CUSD TODAY INTERFN 575005 - DIRECT COST CUSTODIAL INTERFUN 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575060 - DIRECT COST/TECH INTERFUND 575070 - DIRECT COST/TCH CTR INTERFUND 575080 - INTER-FUND DIRECT COST FUEL 575081 - DIRECT COST/MET PAC INTERFUND

0 0
4,000 0 1,000 2,000 2,000

$9,000

0 $0

0 5,000 0 (2,900) 6,200 0 1,000 0
600 300 0

$10,200

0 0
5,698 0 1,000 1,000 2,000

$9,698

0 $0

0 0 0
(2,900) 3,200 0 1,100 0
600 300 0

$2,300

0 0
4,698 0 1,000 1,000 3,000

$9,698

0 $0

0 1,560 0 (2,900) 3,419 0 1,577 0
737 300 0

$4,693

0 0
698 0 0
(1,000) 1,000

$698

0 $0

0 (3,440) 0
0 (2,781) 0
577 0 137 0
0

($5,507)

0                      N/A                      N/A 0                      N/A                      N/A
(1,000)	17.5	(17.6) 0                      N/A                      N/A 0                       0.0                       0.0 0                  (50.0)                       0.0
1,000	50.0	50.0

$0	7.8	0.0

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

0                      N/A                      N/A 1,560                  (68.8)                      N/A 0                      N/A                      N/A
0                       0.0                       0.0 219                  (44.9)                       6.8 0                      N/A                      N/A 477                     57.7                     43.4 0                      N/A                      N/A 137                     22.8                     22.8 0                       0.0                       0.0
0	N/A	N/A

$2,393	(54.0)	104.0

5800 - Professional/Consulting Services and Operating Expenditures

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

150,000 296,150 1,000 21,000 0 21,500 43,100

$532,750

100,000 238,000 1,000 11,000 0 14,000 40,242

$404,242

100,900 234,364 1,000 15,400 64 13,000 51,382

$416,110

(49,100) (61,786) 0 (5,600) 64 (8,500) 8,282

($116,640)

900                  (32.7)                       0.9 (3,636)                  (20.9)                     (1.5) 0                       0.0                       0.0 4,400                  (26.7)                     40.0 64                      N/A                      N/A (1,000)                  (39.5)                     (7.1) 11,141                     19.2                     27.7

$11,869	(21.9)	2.9

60

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5900 - Communications

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings 620006 - CONSTRUCTION

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

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

2,080 1,880 37,050

$41,010

$776,905 12.1%

0 $0

0 $0

$0 0.0%

114,155 $114,155

$114,155 1.8%

0 $0

$0

0.0%

3,517 2,117 37,354

$42,988

$598,514 9.3%

0 $0

0 $0

$0 0.0%

114,155 $114,155

$114,155 1.8%

0 $0

$0

0.0%

3,517 2,117 36,925

$42,559

$616,483 9.6%

0 $0

0 $0

$0 0.0%

114,155 $114,155

$114,155 1.8%

0 $0

$0

0.0%

1,437 237 (125)

$1,549

($160,422)

0 $0

0 $0

$0

0 $0

$0

0 $0

$0

0                     69.1                       0.0 0                     12.6                       0.0
(429)	(0.3)	(1.1)

($429)	3.8	(1.0)

$17,969	(20.6)	3.0

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

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

$0	N/A	N/A

0                       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

61

Summary of Revisions

2021-2022 Child Development Fund Budget

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

I. 2021-22 Child Development Revenues

A. Federal Revenues

Federal Revenues remain unchanged from Second Interim to Third Quarter.

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

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

B. State Revenues

State Revenues changed from $5,278,477 at Second Interim to $12,548,889 at Third Quarter, an increase of $7,270,412.	The increase comes from state funds allocated to the new Expanded Learning Opportunities Program.

			
Change from 2nd Interim to 3rd Quarter	$ 7,270,412

2021-22	2021-22
Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 5,072,886	$ 12,548,889	$ 7,476,003

$ 314,213	$ 0	$ (314,213)

62

C. Local Revenues	II. 2021-22 Child Development Expenditures

Local Revenues changed from $7,668,971 at Second Interim to $7,666,815 at Third Quarter, a decrease of $2,156. Revenue projections were evaluated based on year-to-date results to project for the remainder of the year.

A. Certificated Personnel Salaries

Certificated	Personnel	Salaries	changed	from $2,481,820 at Second Interim to $2,484,120 at Third Quarter, an increase of $2,300. The increase is due to the increase in demand for hourly associate teacher pay due to pandemic related absences.

Change from 2nd Interim to 3rd Quarter	$ (2,156)

2021-22 Adopted Budget

2021-22
3rd Qtr. Budget	Increase/(Decrease)

Change from 2nd Interim to 3rd Quarter	$	2,300

$ 8,659,193	$ 7,666,815	$ (992,378)		2021-22 Adopted Budget

$ 2,088,914

2021-22 3rd Qtr. Budget

$ 2,484,120

Increase/(Decrease)

$ 395,206

D. Total Child Development Fund Revenues

Total Child Development Fund Revenues changed from $12,947,448 at Second Interim to $20,215,704 at Third Quarter, an increase of $7,268,256.

Change from 2nd Interim to 3rd Quarter	$ (7,268,256)

2021-22 Adopted Budget

$ 14,046,292

2021-22 3rd Qtr. Budget

$ 20,215,704

Increase/(Decrease)

$ 6,169,413

63

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $5,455,316 at Second Interim to $5,481,134 at Third Quarter, an increase of $25,819. The increase is due to an increased need for sub and hourly coverage due to pandemic related absences and the hiring of a supervisor	for	the	new	Expanded	Learning Opportunities Program (ELO-P).

Item

Other Benefits PERS
Change from 2nd Interim to 3rd Quarter

2021-22                            2021-22 Adopted Budget            3rd Qtr. Budget

$ 2,901,590	$ 2,680,515

Budget Adjustment $     7,785
     7,333 $ 15,118

Increase/(Decrease)

$ (221,075)

Item

Classified Instructional Assistants Classified Supervisor
Classified Salaries

Change from 2nd Interim to 3rd Quarter

2021-22                            2021-22 Adopted Budget            3rd Qtr. Budget

Budget Adjustment $     17,689
16,009

     (7,879) $ 25,819

Increase/(Decrease)

D. Books,Supplies and OtherMaterials

Books, Supplies and Other Materials changed from $968,094 at Second Interim to $863,294 at Third Quarter, a decrease of $104,800.	The decrease is primarily due to the moving of instructional supplies budget into land, and noncapitalized improvements.

$ 6,037,793	$ 5,481,134	$ (556,658)

C. Employee Benefits

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

Budget Adjustment $ (53,800)
      (51,000) $ (104,800)

Employee Benefits changed from $2,665,397 at Second Interim to $2,680,515 at Third Quarter, an increase of $15,118. The increase is due to Campus Club having more employees who work over the PERS threshold, four hours per day, than projected at Second Interim. Other benefit budgets were adjusted due to previously mentioned salary budget adjustments.

2021-22 Adopted Budget

$ 1,383,962

2021-22 3rd Qtr. Budget

$ 863,294

Increase/(Decrease)

$ (520,668)

64

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $711,641 at Second Interim to $825,689 at Third Quarter, anincrease of $114,048. The increase is	due	to	a	higher	need	for	noncapitalized improvements in Campus Club and Preschool facilities due to needed repairs. An increase was needed for direct costs, increase in cost for fuel, CUSD Today advertising fees for recruitment and other contracted services.

F. Capital Outlay

Capital Outlay expenditures changed from $155,000 at Second Interim to $170,752 at Third Quarter, an increase of $15,752. The increase is due to planned installations of play structures.

Change from 2nd Interim to 3rd Quarter	$ 15,752

2021-22	2021-22

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

$ 20,000	$ 170,752	$ 150,752

Item

Noncapitalized Improvements Direct Costs
Other Contracted Services

Change from 2nd Interim to 3rd Quarter

2021-22                            2021-22 Adopted Budget            3rd Qtr. Budget

Budget Adjustment $      104,748
1,400

             5,400 $      114,048

Increase/(Decrease)

G. Other Outgo Expenditures

Other Outgo Expenditures changed from $824,393 at Second Interim to $835,393 at Third Quarter, an increase of $11,000.

$ 852,640	$ 825,689	$ (26,951)

Change from 2nd Interim to 3rd Quarter	$ 11,000

2021-22 Adopted Budget

$ 761,393

2021-22 3rd Qtr. Budget

$ 835,393

Increase/(Decrease)

$ 74,000

65

H. Total Child Development Fund Expenditures

Total Child Development FundExpenditureschanged from $13,261,661 , at Second Interim to $13,340,898 at Third Quarter, an increase of $79,237.

III. Fund Balance

Total revenues are $20,215,704 and total expenditures are $13,340,898 at Third Quarter. The projected fund balance for the 2021-22 fiscal year is:

Change from 2nd Interim to 3rd Quarter	$ 79,237	Beginning Fund Balance, Unaudited 7/1/21	$ 1,269,326

2021-22 Adopted Budget

2021-22
3rd Qtr. Budget	Increase/(Decrease)

2021-22 Revenues 2021-22 Expenditures

$ 20,215,704 $ 13,340,898

$ 14,046,292	$ 13,340,898	$ (705,394)	Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/22, Projected

$     6,874,806

$     8,144,132

One-Time Items in 2021-22: Repairs/Land Improvement One-Time COVID relief C/O Projected ELO-P Carryover

Total One-Time (2)

Ongoing Operating Deficit (1+2)

$         120,500 (314,213)
 (6,904,085)

$ (7,097,798)

$	(222,992)

66

Fund: 12 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

12 - CHILD DEVELOPMENT FUND	$14,046,292	$12,947,448	$20,215,704	$6,169,413	$7,268,256	43.9	56.1
	
8100 - 8299 Federal Revenue

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

8590 - All Other State Revenue

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

8300 - 8599 Other State Revenue

Percent of Total

314,213 $314,213

$314,213 2.2%

0 5,072,886 0

$5,072,886

$5,072,886

36.1%

0 $0

$0 0.0%

0 5,278,477 0

$5,278,477

$5,278,477

40.8%

0 $0

$0 0.0%

0 12,548,889 0

$12,548,889

$12,548,889

62.1%

(314,213) ($314,213)

($314,213)

0 7,476,003 0

$7,476,003

$7,476,003

0 $0

$0

0 7,270,412 0

$7,270,412

$7,270,412

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

(100.0)	N/A

N/A                      N/A 147.4                   137.7 N/A                      N/A

147.4	137.7

147.4	137.7

67

Fund: 12 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

866000 - LOC INTEREST INCOME/TREAS                                                  0                                  0                                  0                                  0 $0                               $0                               $0                               $0

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

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

8673 - Child Development Parent Fees

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

0	N/A	N/A

$0	N/A	N/A

867301 - LOC CHILD DEV PARENT FEES

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

8699 - All Other Local Revenue

861000 - LOC DEF REVENUE 869900 - LOC OTHER REVENUE

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

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

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

8900 - 8929 Interfund Transfers In

Percent of Total

178,789 $178,789

8,480,405 $8,480,405

0 0

$0

$8,659,193 61.6%

0 $0

0 $0

$0

0.0%

168,971 $168,971

7,500,000 $7,500,000

0 0

$0

$7,668,971 59.2%

0 $0

0 $0

$0

0.0%

166,815 $166,815

7,500,000 $7,500,000

0 0

$0

$7,666,815 37.9%

0 $0

0 $0

$0

0.0%

(11,973) ($11,973)

(980,405) ($980,405)

0 0

$0

($992,378)

0 $0

0 $0

$0

(2,156)                     (6.7)                     (1.3) ($2,156)                    (6.7)                    (1.3)

0                  (11.6)                       0.0 $0                  (11.6)                       0.0

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

$0	N/A	N/A

($2,156)	(11.5)	0.0

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

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

$0	N/A	N/A

68

Fund: 12 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

897901 - CH DEV LOANS

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

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

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

8980 - 8999 Contributions

Percent of Total

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

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

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

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

$0	N/A	N/A

69

Fund: 12 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

12 - CHILD DEVELOPMENT FUND	$14,046,292	$13,261,661	$13,340,898	($705,394)	$79,237	(5.0)	0.6
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

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

1200 - Certificated Pupil Support Salaries

120004 - NURSE SAL
120040 - PUPIL SUPPORT HRLY 120050 - PUPIL SUPPORT SUB

1,573,014 20,781 8,500 41,500 6,300

$1,650,096

118,554 0 0

$118,554

1,749,393 38,478 108,343 109,608 1,300

$2,007,122

125,075 17,258 0

$142,333

1,749,393 40,778 108,343 109,608 1,300

$2,009,422

125,075 17,258 0

$142,333

176,378 19,996 99,843 68,108 (5,000)

$359,326

6,521 17,258 0

$23,779

0                     11.2                       0.0 2,300                     96.2                       6.0 0                1174.6                       0.0
0                   164.1                       0.0 0                  (79.4)                       0.0

$2,300	21.8	0.1

0	5.5	0.0 0                      N/A	0.0 0                      N/A                      N/A

$0	20.1	0.0

1300 - Certificated Supervisors' and Administrators' Salaries

130002 - COORDINATOR SAL 130008 - DIST ADM SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

0 320,264

$320,264

$2,088,914

14.9%

0 332,365

$332,365

$2,481,820

18.7%

0 332,365

$332,365

$2,484,120

18.6%

0 12,101

$12,101

$395,206

0                      N/A                      N/A 0                       3.8                       0.0

$0	3.8	0.0

$2,300	18.9	0.1

70

Fund: 12 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

2200 - Classified Support Salaries

220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

4,691,302 0
85,000

$4,776,302

0 300

$300

323,401 $323,401

469,097 13,000 0
200

$482,297

2,408 25,138 400 427,547

$455,492

$6,037,793

43.0%

3,856,347 41,889 352,319

$4,250,555

0 500

$500

332,338 $332,338

548,281 2,711 200
720

$551,912

2,971 1,000 2,000 314,039

$320,010

$5,455,316

41.1%

3,874,036 42,009 354,319

$4,270,364

0 500

$500

348,348 $348,348

548,281 2,711 200
720

$551,912

2,971 1,000 2,000 304,039

$310,010

$5,481,134

41.1%

(817,266) 42,009 269,319

($505,938)

0 200

$200

24,946 $24,946

79,185 (10,289) 200
520

$69,616

564 (24,138) 1,600 (123,508)

($145,482)

($556,658)

17,689                  (17.4)                       0.5 120                      N/A                       0.3 2,000                   316.8                       0.6

$19,809	(10.6)	0.5

0                      N/A                      N/A 0                     66.7                       0.0

$0	66.7	0.0

16,009                       7.7                       4.8 $16,009                       7.7                       4.8

0	16.9	0.0 0                  (79.1)	0.0 0                      N/A	0.0 0                   260.0	0.0

$0	14.4	0.0

0	23.4	0.0 0                  (96.0)	0.0 0                   400.0	0.0
(10,000)	(28.9)	(3.2)

($10,000)	(31.9)	(3.1)

$25,819	(9.2)	0.5

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

283,488 11,148

$294,636

317,216 14,322

$331,538

317,216 14,322

$331,538

33,728 3,174

$36,902

0                     11.9                       0.0 0                     28.5                       0.0

$0	12.5	0.0

71

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

74,972 2,929

$77,902

71,077 292

$71,369

71,077 342

$71,419

(3,895) (2,587)

($6,482)

0                     (5.2)                       0.0 50                  (88.3)                     17.0

$50	(8.3)	0.1

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

16,656 8,124

$24,780

2,394                          2,394 828                             828

$3,222	$3,222

(14,261) (7,296)

($21,557)

0                  (85.6)                       0.0 0                  (89.8)                       0.0

$0	(87.0)	0.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

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

1,210,249 4,880

$1,215,129

8,876 29,891 9,006 1,470 1,142 15,671

$66,055

288,262 85,623 37,710 43
500 500

$412,638

118,392 26,118 5,197 667

$150,374

941,991 32,323

$974,315

11,906 32,221 9,264 997 1,839 1,152

$57,380

296,545 85,934 26,457 11,123 6,178 8,684

$434,920

133,921 21,834 4,072 726

$160,553

949,324 32,323

$981,648

11,906 32,221 9,264 997 1,839 1,152

$57,380

298,529 86,352 28,109 11,123 6,202 8,732

$439,046

133,921 21,834 4,072 726

$160,553

(260,925) 27,444

($233,481)

3,031 2,330 258 (473) 697 (14,519)

($8,675)

10,268 729 (9,602) 11,079 5,702 8,232

$26,408

15,529 (4,284) (1,125) 59

$10,178

7,333                  (21.6)                       0.8 0                   562.4                       0.0

$7,333	(19.2)	0.8

0	34.1	0.0 0                       7.8	0.0 0                       2.9	0.0 0                  (32.2)	0.0 0	61.1	0.0 0                  (92.6)	0.0

$0	(13.1)	0.0

1,984                       3.6                       0.7 418                       0.9                       0.5 1,652                  (25.5)                       6.2 0              25528.2                       0.0
24                 1140.3                       0.4 48                 1646.4                       0.6

$4,126	6.4	0.9

0	13.1	0.0 0                  (16.4)	0.0 0                  (21.7)	0.0 0                       8.9	0.0

$0	6.8	0.0

72

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

308,882 36,216 6,968 1,884 3,163

$357,113

314,354 31,339 5,845 1,798 2,520

$355,855

316,586 31,507 5,876 1,829 2,573

$358,371

7,704 (4,710) (1,091) (55) (590)

$1,258

2,232                       2.5                       0.7 168                  (13.0)                       0.5 31                  (15.7)                       0.5
31                     (2.9)                       1.7 53                  (18.6)                       2.1

$2,516	0.4	0.7

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

24,412 40

$24,452

72,251 400

$72,651

11,169 1,021

$12,190

29,573 2,265

$31,838

11,169 1,021

$12,190

29,717 2,275

$31,992

(13,243) 981

($12,262)

(42,534) 1,875

($40,659)

0                  (54.2)                       0.0 0                2451.6                       0.0

$0	(50.1)	0.0

144                  (58.9)                       0.5 10                   468.7                       0.4

$154	(56.0)	0.5

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

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

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED

24,740 50

$24,790

70,821 520

$71,341

24,829 $24,829

52,030

$52,030

26,806 1,522

$28,329

75,976 5,058

$81,034

27,970 $27,970

59,552

$59,552

26,806 1,522

$28,329

76,321 5,079

$81,400

27,970 $27,970

60,002

$60,002

2,066 1,472

$3,539

5,500 4,559

$10,059

3,141 $3,141

7,973

$7,973

0                       8.4                       0.0 0                2944.8                       0.0

$0	14.3	0.0

346                       7.8                       0.5 21                   876.8                       0.4

$367	14.1	0.5

0                     12.6                       0.0 $0                     12.6                       0.0

450	15.3	0.8

$450	15.3	0.8

73

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

3902 - Other Benefits, classified positions

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

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430002 - HOLDING INSTR SUPP 430005 - FOOD/IN-HOUSE MEETINGS 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

8,246 5 0
65 300

$8,616

23,680 511
0 0 63

$24,254

$2,901,590 20.7% 78.5%

958,039 0 0
8,550 0
329,631

$1,296,220

87,742 $87,742

$1,383,962 9.9%

33,902

8,827 0 0
508 120

$9,455

20,993 1,506 0 1,653 1,725

$25,878

$2,665,397 20.1% 79.9%

573,450 0 0
12,800 0 254,514

$840,764

127,330 $127,330

$968,094 7.3%

25,957 74

8,827 0 0
508 120

$9,455

21,109 1,506 0 1,660 1,725

$26,000

$2,680,515 20.1% 79.8%

512,950 0 0
14,800 0 259,214

$786,964

76,330 $76,330

$863,294 6.5%

28,457

581 (5) 0 443
(180)

$839

(2,571) 995
0 1,660 1,662

$1,746

($221,075)

(445,089) 0 0
6,250 0
(70,417)

($509,256)

(11,412) ($11,412)

($520,668)

(5,445)

0 0 0 0 0

$0

115 0 0 7 0

$122

$15,118

(60,500) 0 0
2,000 0 4,700

($53,800)

(51,000) ($51,000)

($104,800)

2,500

7.0                       0.0 (100.0)                      N/A N/A                      N/A 681.2                       0.0 (60.1)                       0.0

9.7	0.0

(10.9)                       0.5 194.6                       0.0 N/A                      N/A N/A                       0.4 2632.0                       0.0

7.2	0.5

(7.6)	0.6

(46.5)                  (10.6) N/A                      N/A N/A                      N/A 73.1                     15.6 N/A                      N/A (21.4)                       1.8

(39.3)	(6.4)

(13.0)                  (40.1) (13.0)                  (40.1)

(37.6)	(10.8)

(16.1)	9.6

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550050 - PEST CONTROL

5,860 $39,762

1,576 $1,576

0

$0

4,435 $30,392

1,576 $1,576

0

$0

4,435 $32,892

1,576 $1,576

0

$0

(1,425) ($6,870)

0 $0

0

$0

0                  (24.3)                       0.0 $2,500                  (17.3)                       8.2

0                       0.0                       0.0 $0                       0.0                       0.0

0	N/A	N/A

$0	N/A	N/A

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575002 - DIRECT COST/CUSD TODAY INTERFN 575003 - DIRECT COST/UTILITY INTERFUND 575005 - DIRECT COST CUSTODIAL INTERFUN 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575060 - DIRECT COST/TECH INTERFUND 575070 - DIRECT COST/TCH CTR INTERFUND 575080 - INTER-FUND DIRECT COST FUEL

157,000 1,000
0 16,200 7,000

$181,200

0 0
175,000 89,102 16,932 29,350 30,000 15,500 5,500 2,750
0 30,931 1,300

$396,365

111,000 1,000
0 34,944 7,500

$154,444

0 4,250
185,000 89,102 14,631 25,850 0 15,500 5,500 2,750
0 30,670 2,000

$375,253

215,748 1,000
0 34,944 7,500

$259,191

0 9,350
185,000 89,102 14,631 25,850 0 15,500 5,500 3,050
0 25,670 3,000

$376,653

58,748 0 0
18,744 500

$77,991

0 9,350 10,000 0 (2,301) (3,500)
(30,000) 0 0
300 0
(5,261) 1,700

($19,712)

104,748 0 0 0 0

$104,748

0 5,100 0
0 0 0 0 0 0
300 0
(5,000) 1,000

$1,400

37.4                     94.4 0.0                       0.0 N/A                      N/A 115.7                       0.0 7.1                       0.0

43.0	67.8

N/A                      N/A N/A                   120.0 5.7                       0.0 0.0                       0.0 (13.6)                       0.0 (11.9)                       0.0
(100.0)	N/A 0.0                       0.0 0.0                       0.0
10.9                     10.9 N/A                      N/A (17.0)                  (16.3) 130.8                     50.0

(5.0)	0.4

5800 - Professional/Consulting Services and Operating Expenditures

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

2,130                          2,130 116,330                        46,320

2,130                                  0 51,820                     (64,510)

0                       0.0                       0.0 5,500                  (55.5)                     11.9

75

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

5800 - Professional/Consulting Services and Operating Expenditures

580006 - ADVERTISING

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

5900 - Communications

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

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

8,700 0 41,878 19,048 10,000 0

$198,086

3,660 13,190 18,800

$35,650

$852,640 6.1%

20,000 $20,000

0 $0

0 $0

$20,000

0.1%

5,000 0 41,878 10,798 10,200 0

$116,326

2,970 11,880 18,800

$33,650

$711,641 5.4%

135,000 $135,000

20,000 $20,000

0 $0

$155,000

1.2%

(100) 0 46,878 10,798 10,200 0

$121,726

2,970 11,880 18,800

$33,650

$825,689 6.2%

150,752 $150,752

20,000 $20,000

0 $0

$170,752

1.3%

(8,800) 0 5,000 (8,250) 200
0

($76,360)

(690) (1,310) 0

($2,000)

($26,951)

130,752 $130,752

20,000 $20,000

0 $0

$150,752

(5,100) 0 5,000 0
0 0

$5,400

0 0 0

$0

$114,048

15,752 $15,752

0 $0

0 $0

$15,752

(101.1) N/A 11.9 (43.3) 2.0 N/A

(38.5)

(18.9) (9.9) 0.0

(5.6)

(3.2)

653.8 653.8

N/A N/A

N/A N/A

753.8

(102.0) N/A 11.9 0.0
0.0 N/A

4.6

0.0 0.0 0.0

0.0

16.0

11.7 11.7

0.0 0.0

N/A N/A

10.2

76

Fund: 12 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

735000 - TRF OF DIRECT COST-INTERFUND

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 761906 - TRANSFER TO SFP
761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

656,393 $656,393

105,000 $105,000

$761,393 5.4%

0 0 0

$0

$0

0.0%

656,393 $656,393

168,000 $168,000

$824,393 6.2%

0 0 0

$0

$0

0.0%

667,393 $667,393

168,000 $168,000

$835,393 6.3%

0 0 0

$0

$0

0.0%

11,000 $11,000

63,000 $63,000

$74,000

0 0 0

$0

$0

11,000                       1.7                       1.7 $11,000                       1.7                       1.7

0                     60.0                       0.0 $0                     60.0                       0.0

$11,000	9.7	1.3

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

$0	N/A	N/A

$0	N/A	N/A

77

Summary of Revisions

2021-2022 Cafeteria Fund Budget

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

I. 2021-22 Cafeteria Fund Revenues

A. Federal Revenues

B. State Revenues

State Revenues changed from $1,138,367 at Second Interim to $1,192,974 as of Third Quarter, an increase of $54,607. The increase is due to increased participation in the National School Lunch Program.

Federal	Revenues	changed	from $18,553,967       at	Second	Interim       to $20,651,923 as of Third Quarter, an increase of $2,097,956. The increase is due to temporary increased reimbursement rates for the National School Lunch Program meals as well as receipt of	the       Emergency       Operational       Costs Reimbursement (ECR) grant.     This grant was allocated     to     districts     in     response     to	the pandemic.

Change from 2nd Interim to 3rd Quarter

2021-22                            2021-22 Adopted Budget             3rd Qtr. Budget

$ 749,523	$ 1,192,974

C. Local Revenues

$	54,607

Increase/(Decrease)

$ 443,451

Item

National School Lunch Program ECR Grant

Change from 2nd Interim to 3rd Quarter

2021-22                            2021-22 Adopted Budget            3rd Qtr. Budget

Budget Adjustment $ 1,821,446
	276,510

$ 2,097,956

Increase/(Decrease)

Local Revenues changed from $336,112 at Second Interim to $316,325 at Third Quarter, a net decrease of $19,797.	Pandemic related waivers provide free meals to all students regardless of status. This along with staffing shortages have also made it difficult for secondary schools to offer a la carte items and when offered sales are minimal.

$ 11,888,920	$ 20,651,923	$ 8,763,003

78

Item Interest
Other income

Student ala carte sales

Change from 2nd Interim to 3rd Quarter

2021-22                           2021-22 Adopted Budget           3rd Qtr. Budget

$ 3,958,431	$ 316,325

Budget Adjustment $	14,276
(4,571)

      (29,502) $     (19,797)

Increase/(Decrease)

$ (3,642,106)

II. 2021-22 Cafeteria Fund Expenditures

A. Classified Personnel Salaries

Classified Personnel Salaries changed from $5,784,403 at Second Interim to $5,376,975 at Third Quarter, a decrease of $407,428. The is a one-time decrease related to vacancies.	The pandemic and increased minimum wage has made it difficult to recruit for these part-time positions.

D. Total Cafeteria Fund Revenues

Total Cafeteria Fund Revenues changed from $20,028,456 at Second Interim to $22,161,222 at Third Quarter, an increase of $2,132,766.

Item

Classified office/other salaries Classified supervisor & admin salaries Classified support salaries
Change from 2nd Interim to 3rd Quarter

Budget Adjustment $	(17,344)
(43,882)

	(346,202)

$ (407,428)

Change from 2nd Interim to 3rd Quarter	$     2,132,766

2021-22 Adopted Budget

2021-22
3rd Qtr. Budget	Increase/(Decrease)

2021-22 Adopted Budget

$ 16,596,874

2021-22 3rd Qtr. Budget

$ 22,161,222

$ 5,733,536	$ 5,376,975	$	(356,561) Increase/(Decrease)
$ 5,564,348

79

B. Employee Benefits

Employee Benefits changed from $3,283,959 at Second Interim to $3,166,281 at Third Quarter, a decrease of $117,678. Less than projected employees met the four hour per day minimum for CalPERS eligibility; budgets were adjusted accordingly. Other employee benefits changed primarily due to adjustments to the classified salaries previously noted.

C. Books,Supplies and OtherMaterials

Books, Supplies and Other Materials changed from	$7,589,221	at	Second	Interim	to $7,865,732 at Third Quarter, an increase of $276,511. The change is due to receiving the Emergency Operational Costs Reimbursement grant     and	allocating     the	funds	to	non-capitalized equipment.

Change from 2nd Interim to 3rd Quarter	$ 276,511

Item CalPERS
Social Security/Medicare Health & welfare
Other

Change from 2nd Interim to 3rd Quarter

Budget Adjustment $ (22,861)
(40,697) (41,857)
	(12,263)

$ (117,678)

2021-22 Adopted Budget

$ 7,394,879

2021-22 3rd Qtr. Budget

$ 7,865,732

Increase/(Decrease)

$ 470,853

2021-22 Adopted Budget

$ 3,440,080

2021-22 3rd Qtr. Budget

$ 3,166,281

Increase/(Decrease)

$ (273,799)

D. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures	changed	from	$350,921	at Second Interim to $266,499 at Third Quarter, a decrease of $84,422. The change is due to a decreased need for equipment repairs.

80

Item

Repair equipment Maintenance agreements
Change from 2nd Interim to 3rd Quarter

2021-22                           2021-22 Adopted Budget            3rd Qtr. Budget

Budget Adjustment $ (84,981)
	559

$ (84,422)

Increase/(Decrease)

F. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $476,357 at Second Interim to $447,222 at Third Quarter, a decrease of $29,135. This was due to changes in expenditures applicable to indirect cost charges.

$ 638,832	$ 266,499	$ (372,333)

Change from 2nd Interim to 3rd Quarter	$ (29,135)

E. Capital Outlay Expenditures

Capital Outlay Expenditures are unchanged from the Second Interim Budget.

2021-22 Adopted Budget

$ 495,151

2021-22 3rd Qtr. Budget

$ 447,222

Increase/(Decrease)

$ (47,929)

Change from 2nd Interim to 3rd Quarter	$ -0-	G. Total Cafeteria Fund Expenditures

2021-22 Adopted Budget

$ -0-

2021-22 3rd Qtr. Budget

$ 287,000

Increase/(Decrease)

$ 287,000

Total Cafeteria Fund Expenditures changed from	$17,771,861,	at	Second	Interim	to $17,409,709 at Third Quarter, a decrease of $362,152.

Change from 2nd Interim to 3rd Quarter	$ (362,152)

2021-22 Adopted Budget

2021-22
3rd Qtr. Budget	Increase/(Decrease)

$ 17,702,478	$ 17,409,709	$	(292,769)

81

III. Cafeteria Fund Balance

Total revenues are $22,161,222 and total expenditures are $17,409,709 at Third Quarter. The projected fund balance for the 2021-22 fiscal year is:

Beginning Fund Balance Unaudited 7/1/21	$ 5,940,950

2021-22 Revenues 2021-22 Expenditures

22,161,222 17,409,709

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/22, Projected

Assigned:

New Building Lease

Unassigned

General Reserve Percentage

One-Time Budget Items: Revenue increase Vacant Positions
Sub-Total One-Time (2)

One-Time costs in 2021-22: Built-in Freezer Project ECR Grant Funds
Sub-Total One-Time Costs (3)

Total Net One-Time

	4,751,513

$ 10,692,463

	9,821,978

$	870,485

5%

$ (5,375,433)

	579,769 $ (4,795,664)

$	287,000

           276,510 $        563,510

     (4,232,154)

Ongoing Operating Surplus (1 + 2 + 3)	$	519,359

82

Fund: 13 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

13 - CAFETERIA FUND	$16,596,874	$20,028,456	$22,161,222	$5,564,348	$2,132,766	33.5	10.6
	
8100 - 8299 Federal Revenue

8220 - Child Nutrition Programs 822000 - FED CHILD NUTRITION

8221 - Donated Food Commodities

822100 - FED DONATED FOOD COMMODITIES

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

8520 - Child Nutrition

852000 - ST CHILD NUTRITION

8300 - 8599 Other State Revenue

Percent of Total

10,788,920 $10,788,920

1,100,000 $1,100,000

$11,888,920 71.6%

749,523 $749,523

$749,523

4.5%

17,453,967 $17,453,967

1,100,000 $1,100,000

$18,553,967 92.6%

1,138,367 $1,138,367

$1,138,367

5.7%

19,551,923 $19,551,923

1,100,000 $1,100,000

$20,651,923 93.2%

1,192,974 $1,192,974

$1,192,974

5.4%

8,763,003 $8,763,003

0 $0

$8,763,003

443,451 $443,451

$443,451

2,097,956                     81.2                     12.0 $2,097,956                     81.2                     12.0

0                       0.0                       0.0 $0                       0.0                       0.0

$2,097,956	73.7	11.3

54,607                     59.2                       4.8 $54,607                     59.2                       4.8

$54,607	59.2	4.8

83

Fund: 13 SubFund: -

8600 - 8799 Other Local Revenue

8634 - Food Service Sales

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

863401 - FS STUDENT FOOD SALES/LUNCH 863402 - FS STUDENT FOOD SALES/BKFT 863403 - FS CHILD CARE INC
863404 - FS STUDENT ALA CARTE 863405 - FS ADULT ALA CARTE 863406 - FS SPECIAL EVENT INCOME 863407 - FS OTHER INCOME
863408 - FS OVER/SHORT

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

2,711,648 249,422
0 723,791 65,008 112,940 20,304 49,103

$3,932,216

26,215

$26,215

0 0 0
197,000 10,000 38,500 15,304 49,103

$309,907

26,215

$26,215

0 0 0
167,498 8,307 32,030 18,896 49,103

$275,834

40,491

$40,491

(2,711,648) (249,422)
0 (556,293) (56,701) (80,910) (1,408)
0

($3,656,382)

14,276

$14,276

0 0 0
(29,502) (1,693) (6,470) 3,592
0

($34,073)

14,276

$14,276

(100.0)                      N/A (100.0)                      N/A N/A                      N/A (76.9)                  (15.0) (87.2)                  (16.9) (71.6)                  (16.8) (6.9)                     23.5 0.0                       0.0

(93.0)	(11.0)

54.5	54.5

54.5	54.5

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

$3,958,431

23.9%

0 $0

$336,122

1.7%

0 $0

$316,325

1.4%

0 $0

($3,642,106)

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

($19,797)	(92.0)	(5.9)

84

Fund: 13 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

13 - CAFETERIA FUND	$17,702,478	$17,771,861	$17,409,709	($292,769)	($362,152)	(1.7)	(2.0)
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220006 - WAREHOUSE SAL 220007 - MAINTENANCE SAL 220020 - FOOD SERVICE SAL 220040 - CLASS SUPPORT HOURLY 220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT
220090 - CLASSIFIED SUPPORT OTHER

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries 290090 - OTHER CLASSIFIED SAL

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

127,633 145,684 3,377,103 310,586 195,955 800
0

$4,157,761

1,391,143 $1,391,143

151,327 0 0

$151,327

33,305 $33,305

$5,733,536

32.4%

139,278 160,882 3,623,242 201,639 14,693 560
0

$4,140,294

1,470,465 $1,470,465

162,199 0 0

$162,199

11,445 $11,445

$5,784,403

32.5%

139,706 160,882 3,287,949 198,424 7,132
0 0

$3,794,093

1,426,583 $1,426,583

144,482 0 0

$144,482

11,818 $11,818

$5,376,975

30.9%

12,073 15,198 (89,154) (112,162) (188,823) (800)
0

($363,668)

35,440 $35,440

(6,845) 0 0

($6,845)

(21,487) ($21,487)

($356,561)

428 0
(335,293) (3,215) (7,561) (560)
0

($346,201)

(43,882) ($43,882)

(17,717) 0 0

($17,717)

373 $373

($407,428)

9.5 10.4 (2.6) (36.1) (96.4) (100.0) N/A

(8.7)

2.5 2.5

(4.5) N/A N/A

(4.5)

(64.5) (64.5)

(6.2)

0.3 0.0 (9.3) (1.6) (51.5)
(100.0) N/A

(8.4)

(3.0) (3.0)

(10.9) N/A N/A

(10.9)

3.3 3.3

(7.0)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	0	0	0	0

$0	$0	$0	$0

3202 - Public Employees' Retirement System, classified positions

0	N/A	N/A

$0	N/A	N/A

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

1,014,536 152,802

$1,167,338

1,075,402 23,928

$1,099,330

1,047,747 28,721

$1,076,469

33,211 (124,081)

($90,869)

(27,655)                       3.3                     (2.6) 4,793                  (81.2)                     20.0

($22,861)	(7.8)	(2.1)

85

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3402 - Health & Welfare Benefits, classified positions

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

273,073 75,296 30,426 47,409 7,930 6,893

$441,027

1,361,399 104,480 19,594 6,787 15,980

$1,508,240

63,871 7,906

$71,777

291,308 80,298 31,530 7,865 2,959 3,130

$417,090

1,344,657 102,666 19,149 6,661 11,471

$1,484,604

27,666 1,052

$28,718

269,092 71,495 21,906 8,139 2,979 2,783

$376,393

1,307,032 99,581 18,573 6,508 11,054

$1,442,747

24,859 1,028

$25,887

(3,981) (3,801) (8,520) (39,270) (4,951) (4,110)

($64,634)

(54,367) (4,899) (1,021) (279) (4,926)

($65,493)

(39,012) (6,878)

($45,890)

(22,216)                     (1.5)                     (7.6) (8,803)                     (5.0)                  (11.0) (9,624)                  (28.0)                  (30.5) 274                  (82.8)                       3.5
20                  (62.4)                       0.7 (347)                  (59.6)                  (11.1)

($40,697)	(14.7)	(9.8)

(37,625)                     (4.0)                     (2.8) (3,085)                     (4.7)                     (3.0) (576)                     (5.2)                     (3.0) (153)                     (4.1)                     (2.3) (417)                  (30.8)                     (3.6)

($41,857)	(4.3)	(2.8)

(2,807)                  (61.1)                  (10.1) (24)                  (87.0)                     (2.3)

($2,831)	(63.9)	(9.9)

3602 - Workers' Compensation Insurance, classified positions

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

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

3802 - PERS Reduction, classified positions 380200 - PERS REV LIM REDUC CLASS

3902 - Other Benefits, classified positions

390202 - OTH BEN-CL TUITION REIMB 390203 - SELF INSUR CLASS
390204 - AB 1522 ACCRUAL
390206 - PARS GOLDEN HANDSHAKE 390293 - SELF INSUR CLASS

62,317 7,849

$70,166

153,969 $153,969

0 $0

0 20,774 0
0 4,831

66,400 2,629

$69,029

161,919 $161,919

0 $0

0 22,135 95
0 883

86

62,032 2,431

$64,463

158,623 $158,623

0 $0

0 20,685 118
0 823

(285) (5,418)

($5,703)

4,654 $4,654

0 $0

0 (89) 118 0
(4,008)

(4,368)                     (0.5)                     (6.6) (198)                  (69.0)                     (7.5)

($4,566)	(8.1)	(6.6)

(3,296)                       3.0                     (2.0) ($3,296)                       3.0                    (2.0)

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

0                      N/A                      N/A (1,450)                     (0.4)                     (6.5) 23                      N/A                     24.6
0                      N/A                      N/A (60)                  (83.0)                     (6.8)

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

390294 - AB 1522 ACCRUAL

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430072 - GAS
430082 - INVENTORY ADJUSTMENT

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

4700 - Food

470000 - FOOD

470001 - FOOD SVC SUPPLY COST 470002 - FOOD FED DONATED 470023 - FOOD EARNED MEALS

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

5200 - Travel and Conferences 520000 - CONF/TRAVEL

5300 - Dues and Memberships

530000 - DUES & MEMBERSHIP

1,958 $27,563

$3,440,080 19.4% 51.8%

0 250,400 0
0

$250,400

295,960 $295,960

5,292,203 393,508 1,100,000 62,808

$6,848,519

$7,394,879 41.8%

23,000 $23,000

4,000

$4,000

156 $23,269

$3,283,959 18.5% 51.0%

0 250,400 0
0

$250,400

295,960 $295,960

5,524,203 418,658 1,100,000 0

$7,042,861

$7,589,221 42.7%

12,000 $12,000

3,762

$3,762

71 $21,698

$3,166,281 18.2% 49.1%

0 250,400 0
0

$250,400

572,471 $572,471

5,524,203 418,658 1,100,000 0

$7,042,861

$7,865,732 45.2%

12,000 $12,000

3,762

$3,762

(1,887) ($5,865)

($273,799)

0 0 0 0

$0

276,511 $276,511

232,000 25,150 0 (62,808)

$194,342

$470,853

(11,000) ($11,000)

(238)

($238)

(85) ($1,571)

($117,678)

0 0 0 0

$0

276,511 $276,511

0 0 0 0

$0

$276,511

0 $0

0

$0

(96.4)                  (54.3) (21.3)                    (6.8)

(8.0)	(3.6)

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

0.0	0.0

93.4                     93.4 93.4                     93.4

4.4	0.0 6.4	0.0 0.0	0.0
(100.0)	N/A

2.8	0.0

6.4	3.6

(47.8)                       0.0 (47.8)                       0.0

(6.0)	0.0

(6.0)	0.0

87

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5500 - Operations and Housekeeping Services

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

550030 - WATER/SEWER 550080 - PG&E

0 24,600

$24,600

0 24,600

$24,600

0                                  0 24,600                                  0

$24,600	$0

0                      N/A                      N/A 0                       0.0                       0.0

$0	0.0	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560002 - MAINTENANCE AGREEMENTS 560005 - RENTAL
560006 - REPAIR EQUIP 560010 - BLDG LEASE/RENTS

5710 - Transfers of Direct Costs

571000 - DIRECT COST/TRF OF SERVICE 571060 - DIRECT COST/TECHNOLOGY

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575002 - DIRECT COST/CUSD TODAY INTERFN 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575080 - INTER-FUND DIRECT COST FUEL

10,718 0 151,748 395,600

$558,066

0 0

$0

0 9,000 0
950 (30,000) 19,000 300
200 11,000

$10,450

10,735 0 151,748 395,600

$558,083

0 0

$0

(280,000) 9,000
0 950 0
5,000 300 200 11,000

($253,550)

11,294 0 66,767 395,600

$473,661

0 0

$0

(280,000) 9,000
0 950 0
5,000 300 200 11,000

($253,550)

576 0
(84,981) 0

($84,405)

0 0

$0

(280,000) 0 0 0
30,000 (14,000) 0
0 0

($264,000)

559 0
(84,981) 0

($84,422)

0 0

$0

0 0 0 0 0 0 0 0 0

$0

5.4                       5.2 N/A                      N/A (56.0)                  (56.0) 0.0                       0.0

(15.1)	(15.1)

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

N/A	N/A

N/A                       0.0 0.0                       0.0 N/A                      N/A 0.0                       0.0 (100.0)                      N/A (73.7)                       0.0 0.0                       0.0
0.0                       0.0 0.0                       0.0

(2526.3)	0.0

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580005 - LEGAL SERVICES 580009 - FEES / OTHER

5900 - Communications

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

0                                  0 4,000                                  0 700                                  0
0	0

$4,700	$0

0	0 5,616                          5,526 8,400                             500

0	0 0                       (4,000) 0                          (700) 0	0

$0	($4,700)

0                                  0 5,526                             (90) 500                       (7,900)

0	N/A	N/A 0                (100.0)	N/A 0                (100.0)	N/A 0	N/A	N/A

$0	(100.0)	N/A

0	N/A	N/A 0                     (1.6)                       0.0 0                  (94.0)                       0.0

88

Fund: 13 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

5000 - 5999 Services and Other Operating Expenditures

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

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

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

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
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

$14,016

$638,832 3.6%

0 $0

0 $0

$0 0.0%

495,151 $495,151

0 $0

0 $0

$495,151 2.8%

0 $0

$0

0.0%

$6,026

$350,921 2.0%

287,000 $287,000

0 $0

$287,000 1.6%

476,357 $476,357

0 $0

0 $0

$476,357 2.7%

0 $0

$0

0.0%

$6,026

$266,499 1.5%

287,000 $287,000

0 $0

$287,000 1.6%

447,222 $447,222

0 $0

0 $0

$447,222 2.6%

0 $0

$0

0.0%

($7,990)

($372,333)

287,000 $287,000

0 $0

$287,000

(47,929) ($47,929)

0 $0

0 $0

($47,929)

0 $0

$0

$0	(57.0)	0.0

($84,422)	(58.3)	(24.1)

0                      N/A                       0.0 $0                     N/A                       0.0

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

$0	N/A	0.0

(29,135)                     (9.7)                     (6.1) ($29,135)                    (9.7)                    (6.1)

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

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

($29,135)	(9.7)	(6.1)

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

$0	N/A	N/A

89

Fund: 14 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

14 - DEFERRED MAINTENANCE FUND	$2,801,000	$2,801,000	$2,818,435	$17,435	$17,435	0.6	0.6
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS                                          1,000 $1,000

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

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

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE                                                                  0 $0

8600 - 8799 Other Local Revenue                                                                    $1,000 Percent of Total                                                                                        0.0%
8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In

1,000                        18,435 $1,000                     $18,435

0                                  0 $0                               $0

0                                  0 $0                               $0

$1,000	$18,435

0.0%	0.7%

17,435 $17,435

0 $0

0 $0

$17,435

17,435                 1743.5                 1743.5 $17,435                1743.5                1743.5

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

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

$17,435	1743.5	1743.5

891901 - OTH INTERFUND TRANSFER IN

8900 - 8929 Interfund Transfers In

Percent of Total

2,800,000 $2,800,000

$2,800,000

100.0%

2,800,000 $2,800,000

$2,800,000

100.0%

2,800,000 $2,800,000

$2,800,000

99.3%

0                                  0                       0.0                       0.0 $0                               $0                       0.0                       0.0

$0	$0	0.0	0.0

90

Fund: 14 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

14 - DEFERRED MAINTENANCE FUND	$2,801,000	$3,459,640	$3,477,076	$676,076	$17,435	24.1	0.5
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220007 - MAINTENANCE SAL 220070 - CLASS SUPPORT OT

2000 - 2999 Classified Personnel Salaries

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

91

Fund: 14 SubFund: -

3000 - 3999 Employee Benefits

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS                                                             0                                  0                                  0                                  0 330201 - MEDICARE CLASS                                                                         0                                  0                                  0                                  0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

$0	$0	$0	$0

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

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

440000 - EQUIP $500-$24999                                                                    0                                  0                                  0                                  0 $0                               $0                               $0                               $0

4000 - 4999 Books and Supplies	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%

92

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

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

$0	N/A	N/A

Fund: 14 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS

5710 - Transfers of Direct Costs 571040 - DIRECT COST/GAD

5750 - Transfers of Direct Costs - Interfund 575040 - DIRECT COST/GAD/INTERF

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

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

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

761906 - TRANSFER TO SFP

761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

2,801,000 $2,801,000

0 $0

0 $0

$2,801,000 100.0%

0 $0

0 $0

$0 0.0%

0 0

$0

$0

0.0%

3,459,640 $3,459,640

0 $0

0 $0

$3,459,640 100.0%

0 $0

0 $0

$0 0.0%

0 0

$0

$0

0.0%

1,645,361 $1,645,361

0 $0

0 $0

$1,645,361 47.3%

124,665 $124,665

707,050 $707,050

$831,715 23.9%

0 1,000,000

$1,000,000

$1,000,000

28.8%

(1,155,639) ($1,155,639)

0 $0

0 $0

($1,155,639)

124,665 $124,665

707,050 $707,050

$831,715

0 1,000,000

$1,000,000

$1,000,000

(1,814,280)                  (41.3)                  (52.4) ($1,814,280)                  (41.3)                  (52.4)

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

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

($1,814,280)	(41.3)	(52.4)

124,665                      N/A                      N/A $124,665                     N/A                     N/A

707,050                      N/A                      N/A $707,050                     N/A                     N/A

$831,715	N/A	N/A

0                      N/A                      N/A 1,000,000                      N/A                      N/A

$1,000,000	N/A	N/A

$1,000,000	N/A	N/A

93

Fund: 21 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

21 - BUILDING FUND	$3,837,088	$3,837,088	$7,552,088	$3,715,000	$3,715,000	96.8	96.8
	
8600 - 8799 Other Local Revenue

8625 - Community Redevelopment Funds Not Subject to LCFF Deduction

862500 - COMM REDEV FUNDS

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 $0

10,000

$10,000

0 $0

10,000

$10,000

0 $0

225,000

$225,000

0 $0

215,000

$215,000

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

215,000	2150.0	2150.0

$215,000	2150.0	2150.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

0 $0

$10,000 0.3%

1,327,088 0 0

$1,327,088

$1,327,088

34.6%

0 $0

0 $0

$10,000 0.3%

1,327,088 0 0

$1,327,088

$1,327,088

34.6%

0 $0

0 $0

$225,000 3.0%

4,827,088 0 0

$4,827,088

$4,827,088

63.9%

0 $0

0 $0

$215,000

3,500,000 0 0

$3,500,000

$3,500,000

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

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

$215,000	2150.0	2150.0

3,500,000	263.7	263.7 0                      N/A                      N/A 0                      N/A                      N/A

$3,500,000	263.7	263.7

$3,500,000	263.7	263.7

94

Fund: 21 SubFund: -

8930 - 8979 All Other Financing Sources

8951 - Proceeds from Sale of Bonds

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

895100 - PROCEEDS FROM SALE OF BONDS

8971 - Proceeds from Certificates of Participation 897100 - PROCEEDS FROM COP'S

8972 - Proceeds from Leases

897200 - PROCEEDS FROM CAPITAL LEASES

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

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

8980 - 8999 Contributions

Percent of Total

0 $0

2,500,000 $2,500,000

0 $0

$2,500,000 65.2%

0 $0

$0

0.0%

0 $0

2,500,000 $2,500,000

0 $0

$2,500,000 65.2%

0 $0

$0

0.0%

0                                  0 $0                               $0

2,500,000                                  0 $2,500,000                               $0

0                                  0 $0                               $0

$2,500,000	$0 33.1%

0                                  0 $0                               $0

$0	$0

0.0%

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

0                       0.0                       0.0 $0                       0.0                       0.0

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

$0	0.0	0.0

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

$0	N/A	N/A

95

Fund: 21 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

21 - BUILDING FUND	$4,327,088	$48,260,213	$49,562,898	$45,235,810	$1,302,686	1045.4	2.7
	
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT	0	0	0	0 240040 - CLASS BUSINESS SUPPORT HRLY	0	0	0	0 240050 - CLASS BUSINESS SUPPORT SUB	0	0	0	0 240070 - CLASS BUSINESS SUPPORT OT	0	0	0	0

$0	$0	$0	$0

2000 - 2999 Classified Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
3000 - 3999 Employee Benefits

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	0	0	0	0

$0	$0	$0	$0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

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

$0	$0	$0	$0

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

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

$0	N/A	N/A

$0	N/A	N/A

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

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

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

$0	N/A	N/A

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

$0	N/A	N/A

96

Fund: 21 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

350200 - SUI CLASS                                                                                       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

3802 - PERS Reduction, classified positions

380200 - PERS REV LIM REDUC CLASS                                                      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%

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES	0 430008 - SUPPLIES NON-CLASSROOM	0 430076 - REPAIR SUPP TRANSP	0

$0

4400 - Noncapitalized Equipment

440000 - EQUIP $500-$24999                                                                    0 $0

4000 - 4999 Books and Supplies	$0

Percent of Total	0.0%

0 $0

0 $0

0 $0

0 $0

0 $0

$0 0.0% 0.0%

0 30,000 0

$30,000

32,927 $32,927

$62,927

0.1%

0 $0

0 $0

0 $0

0 $0

0 $0

$0 0.0% 0.0%

0 30,000 0

$30,000

32,927 $32,927

$62,927

0.1%

0 $0

0 $0

0 $0

0 $0

0 $0

$0

0 30,000 0

$30,000

32,927 $32,927

$62,927

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

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

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

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

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

$0	N/A	N/A

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

$0	N/A	0.0

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

97

Fund: 21 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

520000 - CONF/TRAVEL                                                                               0 $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	0 560002 - MAINTENANCE AGREEMENTS	0 560010 - BLDG LEASE/RENTS	0

$0

5710 - Transfers of Direct Costs

571060 - DIRECT COST/TECHNOLOGY                                                      0 $0

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF	0 575030 - DIRECT COST/FOOD SVC INTERFUND	0 575040 - DIRECT COST/GAD/INTERF	0 575050 - DIRECT COST/COPIER INTERFUND	0 575052 - DIRECT COST/SCANBACK INTERFUND	0 575060 - DIRECT COST/TECH INTERFUND	0

$0

0 $0

80,000 0 0

$80,000

0 $0

0 0 0 0 0 0

$0

0 $0

80,000 0 0

$80,000

0 $0

0 0 0 0 0 0

$0

0 $0

80,000 0 0

$80,000

0 $0

0 0 0 0 0 0

$0

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

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

$0	N/A	0.0

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING
580036 - COST OF ISSUANCE MISC 580090 - BUDGET RESERVE

5900 - Communications

590002 - PHONE CLASSIFIED

590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0	0 0	0 0	0 0	0 0	0

$0	$0

0                                  0 0                                  0

$0	$0

$0	$80,000

0.0%	0.2%

28,000 0 0 0 0

$28,000

0 0

$0

$108,000

0.2%

28,000 0 0 0 0

$28,000

0 0

$0

$108,000

28,000 0 0 0 0

$28,000

0 0

$0

$28,000

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

N/A	N/A

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

N/A	N/A

N/A	35.0

98

Fund: 21 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

610000 - SITE PURCHASE

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG

620019 - CONSTRUCTION CONTINGENCY

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

0                                  0 $0                               $0

0                                  0 $0                               $0

0                46,290,198 0                                  0

$0	$46,290,198

0                                  0 $0                               $0

$0	$46,290,198

0.0%	95.9%

0 $0

0 $0

46,564,883 0

$46,564,883

0 $0

$46,564,883

94.0%

0 $0

0 $0

46,564,883 0

$46,564,883

0 $0

$46,564,883

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

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

274,686                      N/A                       0.6 0                      N/A                      N/A

$274,686	N/A	0.6

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

$274,686	N/A	0.6

99

Fund: 21 SubFund: -

7000 - 7499 Other Outgo

7283 - All Other Transfers to JPAs

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

722300 - TRANSFER OUT TO JPA CART

7438 - Debt Service - Interest

743801 - COP REPAY INTEREST 743804 - COP '04 INTEREST 743806 - COP '06 INTEREST 743810 - COP '10 INTEREST 743811 - COP '11 INTEREST

7439 - Other Debt Service - Principal

743900 - DEBT SERVICE/PRINCIPAL 743904 - COP '04 PRINCIPAL 743906 - COP '06 PRINCIPAL 743910 - COP '10 PRINCIPAL 743911 - COP '11 PRINCIPAL

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

0 $0

470,200 0 0
8,700 103,188

$582,088

0 0 0
435,000 310,000

$745,000

$1,327,088

30.7%

0 $0

470,200 0 0
8,700 103,188

$582,088

0 0 0
435,000 310,000

$745,000

$1,327,088

2.7%

0                                  0 $0                               $0

470,200	0 0	0 0	0
8,700                                  0 103,188                                  0

$582,088	$0

0	0 0	0 0	0
435,000                                  0 310,000                                  0

$745,000	$0

$1,327,088	$0

2.7%

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

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

$0	0.0	0.0

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

$0	0.0	0.0

$0	0.0	0.0

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II

761914 - TRANSFER TO SPEC RES/CAP PROJ 761994 - TRANSFER TO BLDG FUND 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

3,000,000 0 0 0 0 0

$3,000,000

$3,000,000

69.3%

0 $0

500,000 0 0 0 0 0

$500,000

$500,000

1.0%

0 $0

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

$1,500,000

$1,500,000

3.0%

0 $0

(2,500,000) 0 0 0
1,000,000 0

($1,500,000)

($1,500,000)

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

0	(83.3)	0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A
1,000,000                      N/A                      N/A 0                      N/A                      N/A

$1,000,000	(50.0)	200.0

$1,000,000	(50.0)	200.0

100

Fund: 25 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

25 - CAPITAL FACILITIES FUND	$12,095,000	$12,095,000	$16,787,000	$4,692,000	$4,692,000	38.8	38.8
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

90,000

$90,000

90,000

$90,000

465,000

$465,000

375,000

$375,000

375,000	416.7	416.7

$375,000	416.7	416.7

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8681 - Mitigation/Developer Fees 868100 - LOC DEV FEES

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

8919 - Other Authorized Interfund Transfers In

891919 - FROM DEV FEES 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

12,000,000 $12,000,000

5,000 $5,000

$12,095,000 100.0%

0 0 0

$0

$0

0.0%

0 $0

12,000,000 $12,000,000

5,000 $5,000

$12,095,000 100.0%

0 0 0

$0

$0

0.0%

0 $0

16,317,000 $16,317,000

5,000 $5,000

$16,787,000 100.0%

0 0 0

$0

$0

0.0%

0 $0

4,317,000 $4,317,000

0 $0

$4,692,000

0 0 0

$0

$0

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

4,317,000                     36.0                     36.0 $4,317,000                     36.0                     36.0

0                       0.0                       0.0 $0                       0.0                       0.0

$4,692,000	38.8	38.8

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

$0	N/A	N/A

$0	N/A	N/A

101

Fund: 25 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

898000 - CONTRIB FR UNRESTRICTED REV

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

102

Fund: 25 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

25 - CAPITAL FACILITIES FUND	$12,095,000	$12,098,975	$16,787,000	$4,692,000	$4,688,025	38.8	38.7
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries 130008 - DIST ADM SAL

1900 - Other Certificated Salaries 190090 - CERT OTH SAL

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

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

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240050 - CLASS BUSINESS SUPPORT SUB

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

0 $0

0 $0

$0 0.0%

464,131 $464,131

154,463 0

$154,463

$618,594

5.1%

0 $0

0 $0

$0 0.0%

489,659 $489,659

163,080 0

$163,080

$652,739

5.4%

0 $0

0 $0

$0 0.0%

489,659 $489,659

163,080 0

$163,080

$652,739

3.9%

0 $0

0 $0

$0

25,528 $25,528

8,617 0

$8,617

$34,145

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

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

$0	N/A	N/A

0                       5.5                       0.0 $0                       5.5                       0.0

0                       5.6                       0.0 0                      N/A                      N/A

$0	5.6	0.0

$0	5.5	0.0

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

0 $0

21,556

$21,556

0 $0

24,170

$24,170

0                                  0 $0                               $0

24,170	2,614

$24,170	$2,614

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

0	12.1	0.0

$0	12.1	0.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED	111,135

$111,135

116,816

$116,816

116,816	5,681

$116,816	$5,681

0	5.1	0.0

$0	5.1	0.0

103

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

330101 - MEDICARE CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

0 $0

29,958 8,970 0

$38,928

0 0 0 0

$0

89,733 6,754 1,260 570 1,039

$99,356

0 $0

7,609

$7,609

0 $0

31,737 9,507 0

$41,244

0 0 0 0

$0

89,733 5,746 1,072 570 749

$97,869

0 $0

3,264

$3,264

0 $0

31,737 9,507 0

$41,244

0 0 0 0

$0

89,733 6,754 1,260 570 749

$99,065

0 $0

3,264

$3,264

0 $0

1,779 537
0

$2,316

0 0 0 0

$0

0 0 0 0
(290)

($291)

0 $0

(4,345)

($4,345)

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

0	5.9	0.0 0	6.0	0.0 0                      N/A                      N/A

$0	5.9	0.0

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

$0	N/A	N/A

0                       0.0                       0.0 1,008                       0.0                     17.5 188                       0.0                     17.5
0                       0.0                       0.0 0                  (27.9)                       0.0

$1,196	(0.3)	1.2

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

0	(57.1)	0.0

$0	(57.1)	0.0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT	0	0	0	0

$0	$0	$0	$0

0	N/A	N/A

$0	N/A	N/A

104

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS

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

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

3901 - Other Benefits, certificated positions 390103 - SELF INSUR CERT

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL

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

7,423 $7,423

0 $0

25,053 $25,053

0 $0

2,474 0

$2,474

$313,534 2.6%
7.7%

7,833 $7,833

0 $0

26,436 $26,436

0 $0

2,611 0

$2,611

$320,243 2.6%
8.0%

7,833                             410 $7,833                           $410

0                                  0 $0                               $0

26,436                          1,383 $26,436                        $1,383

0                                  0 $0                               $0

2,611                             137 0                                  0

$2,611	$137

$321,439	$7,905 1.9%
5.8%

0                       5.5                       0.0 $0                       5.5                       0.0

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

0                       5.5                       0.0 $0                       5.5                       0.0

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

0                       5.5                       0.0 0                      N/A                      N/A

$0	5.5	0.0

$1,196	2.5	0.4

105

Fund: 25 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL
520010 - FIXED MILEAGE ALLOWANCE

55,000 0 0

$55,000

13,500 $13,500

$68,500 0.6%

10,000 500

$10,500

45,000 0 0

$45,000

23,500 $23,500

$68,500 0.6%

10,000 500

$10,500

45,000 0 25,000

$70,000

23,500 $23,500

$93,500 0.6%

10,000 500

$10,500

(10,000) 0 25,000

$15,000

10,000 $10,000

$25,000

0 0

$0

0                  (18.2)                       0.0 0                      N/A                      N/A
25,000	N/A	N/A

$25,000	27.3	55.6

0                     74.1                       0.0 $0                     74.1                       0.0

$25,000	36.5	36.5

0                       0.0                       0.0 0                       0.0                       0.0

$0	0.0	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs

571020 - DIRECT COST/TRANSPORTATION

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND

100,000 0 0 0

$100,000

0 $0

0 0 0 0 0 0

$0

2,103,975 0 0 0

$2,103,975

0 $0

0 0 0 0
500 0

$500

2,103,975 0 0 0

$2,103,975

0 $0

0 0 0 0
677 0

$677

2,003,975 0 0 0

$2,003,975

0 $0

0 0 0 0
677 0

$677

0	2004.0	0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A

$0	2004.0	0.0

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

0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A
177                      N/A                     35.4 0                      N/A                      N/A

$177	N/A	35.4

106

Fund: 25 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING 580009 - FEES / OTHER 580010 - SOFTWARE LICENSE 580090 - BUDGET RESERVE

5900 - Communications

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

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

6100 - Land

610000 - SITE PURCHASE

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

6000 - 6999 Capital Outlay

Percent of Total

180,000 180,000 200
0 63,500 159,000

$582,700

0 2,160 0

$2,160

$695,360 5.7%

0 $0

10,063,012 $10,063,012

$10,063,012

83.2%

180,000 180,000 200
0 63,500 159,000

$582,700

0 2,916 0

$2,916

$2,700,591 22.3%

15,000 $15,000

8,005,903 $8,005,903

$8,020,903

66.3%

180,000 180,000 200
150 63,500 159,000

$582,850

0 2,916 0

$2,916

$2,700,918 16.1%

15,350 $15,350

12,547,338 $12,547,338

$12,562,688

74.8%

0 0 0
150 0 0

$150

0 756 0

$756

$2,005,558

15,350 $15,350

2,484,326 $2,484,326

$2,499,676

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

$150	0.0	0.0

0	N/A	N/A 0                     35.0                       0.0 0	N/A	N/A

$0	35.0	0.0

$327	288.4	0.0

350                      N/A                       2.3 $350                     N/A                       2.3

4,541,435                     24.7                     56.7 $4,541,435                     24.7                     56.7

$4,541,785	24.8	56.6

107

Fund: 25 SubFund: -

7000 - 7499 Other Outgo

7438 - Debt Service - Interest

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

743800 - DEBT SERVICE/INTEREST

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

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

0                                  0 $0                               $0

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

119,717 $119,717

0 $0

$119,717

0.7%

119,717 $119,717

0 $0

$119,717

119,717                      N/A                      N/A $119,717                     N/A                     N/A

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

$119,717	N/A	N/A

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

336,000 0 0 0

$336,000

$336,000

2.8%

0 $0

336,000 0 0 0

$336,000

$336,000

2.8%

0                                  0 $0                               $0

336,000	0 0	0 0	0 0	0

$336,000	$0

$336,000	$0

2.0%

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

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

$0	0.0	0.0

$0	0.0	0.0

108

Fund: 35 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

35 - COUNTY SCHOOL FACILITIES FUND	$0	$10,599,786	$10,599,786	$10,599,786	$0	N/A	0.0
	
8300 - 8599 Other State Revenue

8545 - School Facilities Apportionments

854500 - ST SCHOOL FAC APPORT                                                             0 $0

8300 - 8599 Other State Revenue                                                                            $0 Percent of Total                                                                                         N/A
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS                                                  0 $0

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

866200 - NET INC(DEC) FAIR VALUE INVEST	0

$0

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE                                                                  0 $0

8600 - 8799 Other Local Revenue                                                                            $0 Percent of Total                                                                                         N/A
8900 - 8929 Interfund Transfers In

10,099,786 $10,099,786

$10,099,786 95.3%

500,000 $500,000

0 $0

0 $0

$500,000

4.7%

10,099,786 $10,099,786

$10,099,786 95.3%

500,000 $500,000

0 $0

0 $0

$500,000

4.7%

10,099,786 $10,099,786

$10,099,786

500,000 $500,000

0 $0

0 $0

$500,000

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

0                      N/A                       0.0 $0                     N/A                       0.0

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

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

$0	N/A	0.0

8913 - To State School Building Fund/County School Facilities Fund from All Other Funds

891300 - DIST SH/SFP PROJECT

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891919 - FROM DEV FEES
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

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

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

$0	$0	$0	$0

$0	$0	$0	$0

N/A	0.0%	0.0%

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

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

$0	N/A	N/A

$0	N/A	N/A

109

Fund: 35 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

898000 - CONTRIB FR UNRESTRICTED REV

8980 - 8999 Contributions

Percent of Total

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

$0	$0	$0	$0

N/A	0.0%	0.0%

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

$0	N/A	N/A

110

Fund: 35 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

35 - COUNTY SCHOOL FACILITIES FUND	$0	$40,329,845	$50,901,810	$50,901,810	$10,571,964	N/A	26.2
	
2000 - 2999 Classified Personnel Salaries

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240070 - CLASS BUSINESS SUPPORT OT

2000 - 2999 Classified Personnel Salaries

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

N/A	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

111

Fund: 35 SubFund: -

3000 - 3999 Employee Benefits

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

$0	$0	$0	$0

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

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

112

Fund: 35 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM

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

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

0                          9,913 0                                  0

$0	$9,913

0                        52,700 $0                     $52,700

$0	$62,612

N/A	0.2%

9,913 0

$9,913

52,700 $52,700

$62,612

0.1%

9,913 0

$9,913

52,700 $52,700

$62,612

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

$0	N/A	0.0

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	0	0	0	0

$0	$0	$0	$0

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF                                                         0                                  0                                  0                                  0 575050 - DIRECT COST/COPIER INTERFUND                                            0                                  0                                  0                                  0

$0	$0	$0	$0

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

N/A	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

113

Fund: 35 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

610000 - SITE PURCHASE

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

0                                  0 $0                               $0

0                                  0 $0                               $0

0	40,249,241 0                                  0 0                                  0

$0	$40,249,241

0                        17,991 $0                     $17,991

$0	$40,267,233

N/A	99.8%

0 $0

0 $0

50,821,206 0 0

$50,821,206

17,991 $17,991

$50,839,197

99.9%

0 $0

0 $0

50,821,206 0 0

$50,821,206

17,991 $17,991

$50,839,197

0 $0

0 $0

10,571,964 0 0

$10,571,964

0 $0

$10,571,964

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

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

N/A	26.3 N/A                      N/A N/A                      N/A

N/A	26.3

N/A                       0.0 N/A                       0.0

N/A	26.3

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

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

7600 - 7629 Interfund Transfers Out

Percent of Total

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

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

$0	$0	$0	$0

$0	$0	$0	$0

N/A	0.0%	0.0%

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

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

$0	N/A	N/A

$0	N/A	N/A

114

Fund: 40 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

40 - SPECIAL RESERVE - CAPITAL PROJ	$976,100	$976,100	$3,077,291	$2,101,191	$2,101,191	215.3	215.3
	
8300 - 8599 Other State Revenue

8590 - All Other State Revenue 859000 - ST OTHER REVENUE

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

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 $0

$0 0.0%

20,000 $20,000

6,100

$6,100

0 $0

$0 0.0%

20,000 $20,000

6,100

$6,100

0                                  0 $0                               $0

$0	$0 0.0%

20,000                                  0 $20,000                               $0

6,100	0

$6,100	$0

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

$0	N/A	N/A

0                       0.0                       0.0 $0                       0.0                       0.0

0	0.0	0.0

$0	0.0	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE 869915 - REIMB REVENUE

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

0 0

$0

$26,100

2.7%

0 $0

0 0

$0

$26,100

2.7%

0                                  0 $0                               $0

0                                  0 0                                  0

$0	$0

$26,100	$0

0.8%

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

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

$0	N/A	N/A

$0	0.0	0.0

115

Fund: 40 SubFund: -

8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

891201 - TRANSFER BETWEEN GF AND SRF

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

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

8971 - Proceeds from Certificates of Participation 897100 - PROCEEDS FROM COP'S

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

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

8980 - 8999 Contributions

Percent of Total

950,000 $950,000

0 0 0

$0

$950,000 97.3%

0 $0

$0 0.0%

0 $0

$0

0.0%

950,000 $950,000

0 0 0

$0

$950,000 97.3%

0 $0

$0 0.0%

0 $0

$0

0.0%

3,051,191 $3,051,191

0 0 0

$0

$3,051,191 99.2%

0 $0

$0 0.0%

0 $0

$0

0.0%

2,101,191 $2,101,191

0 0 0

$0

$2,101,191

0 $0

$0

0 $0

$0

2,101,191                   221.2                   221.2 $2,101,191                   221.2                   221.2

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

$0	N/A	N/A

$2,101,191	221.2	221.2

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

$0	N/A	N/A

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

$0	N/A	N/A

116

Fund: 40 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

40 - SPECIAL RESERVE - CAPITAL PROJ	$776,100	$776,100	$3,588,519	$2,812,419	$2,812,419	362.4	362.4
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries

130008 - DIST ADM SAL                                                                               0                                  0                                  0                                  0 $0                               $0                               $0                               $0

1000 - 1999 Certificated Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

2900 - Other Classified Salaries

290050 - OTHER CLASS SUB	0	0	0	0

$0	$0	$0	$0

2000 - 2999 Classified Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
3000 - 3999 Employee Benefits

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

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

$0	N/A	N/A

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

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

$0	N/A	N/A

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

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

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

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

$0	N/A	N/A

117

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

$0	$0	$0	$0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                        0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3802 - PERS Reduction, classified positions

380200 - PERS REV LIM REDUC CLASS	0	0	0	0

$0	$0	$0	$0

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT                                                                          0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

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

$0	N/A	N/A

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

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

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

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

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

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

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

0	N/A	N/A

118

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

390204 - AB 1522 ACCRUAL

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430008 - SUPPLIES NON-CLASSROOM 430060 - SUPPLIES GROUNDS

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

4000 - 4999 Books and Supplies

Percent of Total

0                                  0 $0                               $0

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

0	0 0	0 0	0 0	0

$0	$0

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

0 $0

$0 0.0% 0.0%

125,000 0 35,000 0

$160,000

75,000 $75,000

$235,000

6.5%

0 $0

$0

125,000 0 35,000 0

$160,000

75,000 $75,000

$235,000

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

$0	N/A	N/A

125,000                      N/A                      N/A 0                      N/A                      N/A 35,000                      N/A                      N/A 0                      N/A                      N/A

$160,000	N/A	N/A

75,000                      N/A                      N/A $75,000                     N/A                     N/A

$235,000	N/A	N/A

119

Fund: 40 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

520010 - FIXED MILEAGE ALLOWANCE                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

0	N/A	N/A

$0	N/A	N/A

560001 - NONCAPITALIZED IMPROVEMENTS 560050 - REPAIR EQ M&O

5710 - Transfers of Direct Costs 571040 - DIRECT COST/GAD

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575040 - DIRECT COST/GAD/INTERF

776,100 0

$776,100

0 $0

0 0

$0

776,100 0

$776,100

0 $0

0 0

$0

895,708 0

$895,708

0 $0

0 0

$0

119,608 0

$119,608

0 $0

0 0

$0

119,608                     15.4                     15.4 0                      N/A                      N/A

$119,608	15.4	15.4

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580009 - FEES / OTHER

5900 - Communications

590002 - PHONE CLASSIFIED

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0 0 0

$0

0 $0

$776,100

100.0%

0 0 0

$0

0 $0

$776,100

100.0%

0 0 0

$0

0 $0

$895,708

25.0%

0 0 0

$0

0 $0

$119,608

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

$0	N/A	N/A

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

$119,608	15.4	15.4

120

Fund: 40 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

617000 - LAND IMPROVEMENTS

617002 - SITE IMPRV ARCH/CONSULTANT 617005 - SITE IMPRV PLAN/OTHER 617006 - SITE IMPRV CONSTRUCTION 617007 - SITE IMPRV TESTING
617008 - SITE IMPRV INSPECTORS

617014 - SITE IMPRV OTH CONSTRUCTION

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

7000 - 7499 Other Outgo

Percent of Total

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

$0	$0

0	0 0	0 0	0

$0	$0

0                                  0 $0                               $0

$0                               $0 0.0%                           0.0%

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

0 0 0 0 0 0 0

$0

2,457,811 0 0

$2,457,811

0 $0

$2,457,811 68.5%

0 $0

$0

0.0%

0 0 0 0 0 0 0

$0

2,457,811 0 0

$2,457,811

0 $0

$2,457,811

0 $0

$0

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

$0	N/A	N/A

2,457,811	N/A	N/A 0	N/A	N/A 0	N/A	N/A

$2,457,811	N/A	N/A

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

$2,457,811	N/A	N/A

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

$0	N/A	N/A

121

Fund: 40 SubFund: -

7600 - 7629 Interfund Transfers Out

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

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

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

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

$0	N/A	N/A

122

Fund: 51 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

51 - BOND INT & REDEMPTION FUND	$47,943,880	$47,943,880	$47,943,880	$0	$0	0.0	0.0
	
8300 - 8599 Other State Revenue

8571 - Voted Indebtedness Levies, Homeowners' Exemptions

857100 - VOTED INDEBT HOMEOWN EXEMPT	315,000

$315,000

315,000

$315,000

315,000

$315,000

0	0	0.0	0.0

$0	$0	0.0	0.0

8572 - Voted Indebtedness Levies, Other Subventions/In-Lieu Taxes

857200 - VOTED INDEBT OTH SUBVENTIONS

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

8611 - Voted Indebtedness Levies, Secured Roll 861100 - SECURED ROLL/BOND INT & RED

8612 - Voted Indebtedness Levies, Unsecured Roll 861200 - UNSECURED ROLL/BOND INT & RED

8613 - Voted Indebtedness Levies, Prior Years' Taxes 861300 - PRIOR YRS TAXES/BOND INT & RED

8614 - Voted Indebtedness Levies, Supplemental Taxes 861400 - SUPPLEMENTAL TAXES/BOND INT

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 $0

$315,000 0.7%

46,078,880 $46,078,880

800,000 $800,000

75,000 $75,000

375,000 $375,000

300,000

$300,000

0 $0

$315,000 0.7%

46,078,880 $46,078,880

800,000 $800,000

75,000 $75,000

375,000 $375,000

300,000

$300,000

0                                  0 $0                               $0

$315,000	$0 0.7%

46,078,880                                  0 $46,078,880                               $0

800,000                                  0 $800,000                               $0

75,000                                  0 $75,000                               $0

375,000                                  0 $375,000                               $0

300,000	0

$300,000	$0

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

$0	0.0	0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0	0.0	0.0

$0	0.0	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

$47,628,880

99.3%

0 $0

$47,628,880

99.3%

0                                  0 $0                               $0

$47,628,880	$0

99.3%

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

$0	0.0	0.0

123

Fund: 51 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

897907 - PROCEEDS FROM OTHER BONDS

8930 - 8979 All Other Financing Sources

Percent of Total

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

124

Fund: 51 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

51 - BOND INT & REDEMPTION FUND	$47,943,880	$47,943,880	$47,943,880	$0	$0	0.0	0.0
	
7000 - 7499 Other Outgo

7433 - Bond Redemptions

743300 - BOND REDEMPTIONS

7434 - Bond Interest and Other Service Charges 743400 - BOND INT/OTH SVC CHARGES

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

36,391,927 $36,391,927

11,551,953 $11,551,953

$47,943,880 100.0%

0 $0

$0

0.0%

36,391,927 $36,391,927

11,551,953 $11,551,953

$47,943,880 100.0%

0 $0

$0

0.0%

36,391,927                                  0 $36,391,927                               $0

11,551,953                                  0 $11,551,953                               $0

$47,943,880	$0 100.0%

0                                  0 $0                               $0

$0	$0

0.0%

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

$0	0.0	0.0

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

$0	N/A	N/A

125

Fund: 67 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

67 - SELF INSURANCE FUND	$80,085,700	$80,487,634	$80,843,993	$758,293	$356,359	0.9	0.4
	
8600 - 8799 Other Local Revenue

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE

869952 - EMPLOYER PAID HEALTH DEDUCTION 869953 - EMPLOYER PAID DENTAL DEDUCTION 869954 - EMPLOYER PAID VISION DEDUCTION 869956 - EMPLOYER PAID DISABILITY DEDCT 869957 - RETIREE DEDUCTION (%-FROM PR) 869958 - HEALTH & WELFARE PREMIUMS

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

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

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

12,000 49,563,748 3,735,366 696,675 170,000 9,949,905 15,958,006

$80,085,700

$80,085,700 100.0%

0 $0

$0

0.0%

0 $0

150,000 49,966,805 3,710,262 691,993 95,000 10,616,621 14,656,954

$79,887,634

$79,887,634 99.3%

600,000 $600,000

$600,000

0.7%

0 $0

153,000 50,207,879 3,733,446 696,317 95,000 10,667,842 14,690,509

$80,243,993

$80,243,993 99.3%

600,000 $600,000

$600,000

0.7%

0 $0

141,000 644,131 (1,920) (358) (75,000) 717,937 (1,267,497)

$158,293

$158,293

600,000 $600,000

$600,000

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

3,000                 1175.0                       2.0 241,074                       1.3                       0.5 23,184                     (0.1)                       0.6 4,324                     (0.1)                       0.6
0	(44.1)	0.0 51,222                       7.2	0.5 33,555                     (7.9)	0.2

$356,359	0.2	0.4

$356,359	0.2	0.4

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

126

Fund: 67 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

67 - SELF INSURANCE FUND	$80,085,700	$80,487,634	$80,843,993	$758,293	$356,359	0.9	0.4
	
1000 - 1999 Certificated Personnel Salaries

1200 - Certificated Pupil Support Salaries 120050 - PUPIL SUPPORT SUB

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

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA 230070 - OVERTIME CL MGMNT

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240050 - CLASS BUSINESS SUPPORT SUB

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

0 $0

$0 0.0%

139,353 0

$139,353

99,848 0

$99,848

$239,201

0.3%

0 $0

$0 0.0%

69,016 0

$69,016

105,340 0

$105,340

$174,356

0.2%

0 $0

$0 0.0%

69,494 0

$69,494

105,340 0

$105,340

$174,834

0.2%

0 $0

$0

(69,858) 0

($69,858)

5,491 0

$5,491

($64,367)

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

$0	N/A	N/A

478                  (50.1)                       0.7 0                      N/A                      N/A

$478	(50.1)	0.7

0                       5.5                       0.0 0                      N/A                      N/A

$0	5.5	0.0

$478	(26.9)	0.3

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

0	N/A	N/A

$0	N/A	N/A

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT
330102 - SUPPLEMENTAL RETIREMENT CERT

55,016 $55,016

0 0

$0

39,945 $39,945

0 0

$0

40,054 $40,054

0 0

$0

(14,962) ($14,962)

0 0

$0

110                  (27.2)                       0.3 $110                  (27.2)                       0.3

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

$0	N/A	N/A

127

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS 330290 - SOCIAL SECURITY CLASS 330291 - MEDICARE CLASS

3402 - Health & Welfare Benefits, classified positions

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

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

14,830 3,468 0
0

$18,299

46,876 3,528 658 270 683

$52,015

0 $0

2,942 0

$2,942

10,810 2,528 0
0

$13,338

38,147 2,871 535 200 506

$42,259

0 $0

872 0

$872

10,840 2,535 0
0

$13,375

38,147 2,871 535 200 506

$42,259

0 $0

874 0

$874

(3,991) (933)
0 0

($4,924)

(8,729) (657) (123) (70) (177)

($9,756)

0 $0

(2,068) 0

($2,068)

30	(26.9)	0.3 7	(26.9)	0.3 0                      N/A                      N/A 0                      N/A                      N/A

$37	(26.9)	0.3

0	(18.6)	0.0 0	(18.6)	0.0 0	(18.6)	0.0 0	(26.1)	0.0 0	(26.0)	0.0

$0	(18.8)	0.0

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

2                  (70.3)                       0.3 0                      N/A                      N/A

$2	(70.3)	0.3

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0 $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                             2,870                          2,092 $2,870                        $2,092

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	9,688	7,062

$9,688	$7,062

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT                                                                          0                                  0 390104 - AB 1522 ACCRUAL                                                                        0                                  0

$0	$0

0                                  0 $0                               $0

2,098                           (772) $2,098                        ($772)

7,081                       (2,607) $7,081                     ($2,607)

0                                  0 0                                  0

$0	$0

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

6                  (26.9)                       0.3 $6                  (26.9)                       0.3

19                  (26.9)                       0.3 $19                  (26.9)                       0.3

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

$0	N/A	N/A

128

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

390203 - SELF INSUR CLASS 390293 - SELF INSUR CLASS

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

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

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

4000 - 4999 Books and Supplies

Percent of Total

957 0

$957

$141,787 0.2% 0.5%

500 801,735

$802,235

0 $0

$802,235

1.0%

697 0

$697

$106,265 0.1% 0.3%

0 801,735

$801,735

0 $0

$801,735

1.0%

699 0

$699

$106,440 0.1% 0.3%

0 802,735

$802,735

0 $0

$802,735

1.0%

(258) 0

($258)

($35,346)

(500) 1,000

$500

0 $0

$500

2                  (26.9)                       0.3 0                      N/A                      N/A

$2	(26.9)	0.3

$175	(24.9)	0.2

0                (100.0)                      N/A 1,000                       0.1                       0.1

$1,000	0.1	0.1

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

$1,000	0.1	0.1

129

Fund: 67 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

571042 - DIRECT COST/HEALTH-HLTH CNTR

5750 - Transfers of Direct Costs - Interfund

575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF

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

0                                  0                                  0                                  0 500                                  0                                  0                          (500)

$500	$0	$0	($500)

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

0                      N/A                      N/A 0                (100.0)                      N/A

$0	(100.0)	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580010 - SOFTWARE LICENSE
580041 - HEALTH CONTRACT/MEDICAL/RX 580042 - HEALTH CONTRACT/HEALTH 580043 - HEALTH CONTRACT/DENTAL 580044 - HEALTH CONTRACT/VISION 580045 - HEALTH CONTRACT-LIFE
580046 - CONTRACT/DISABILITY 580047 - HEALTH EXP - LIABILITY ADJ

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

1,300,265 0 0
17,531,335 54,556,481 4,020,214 813,693
0 91,659 586,121

$78,899,768

0 810
1,400

$2,210

$78,902,478 98.5%

0 0

$0

$0

0.0%

1,345,880 0
1,000 16,595,499 53,917,438 3,966,954 807,700
0 92,500
2,676,907

$79,403,878

0 0
1,400

$1,400

$79,405,278 98.7%

0 0

$0

$0

0.0%

1,345,880 0
1,000 16,776,397 53,889,778 3,903,341 810,788
0 52,500
2,978,900

$79,758,584

0 0
1,400

$1,400

$79,759,984 98.7%

0 0

$0

$0

0.0%

45,615 0 1,000
(754,938) (666,703) (116,873) (2,905)
0 (39,159) 2,392,780

$858,817

0 (810) 0

($810)

$857,507

0 0

$0

$0

0 0 0
180,898 (27,660) (63,612) 3,088
0 (40,000) 301,993

$354,706

0 0 0

$0

$354,706

0 0

$0

$0

3.5                       0.0 N/A                      N/A N/A                       0.0 (4.3)                       1.1 (1.2)                     (0.1) (2.9)                     (1.6) (0.4)                       0.4 N/A                      N/A (42.7)                  (43.2) 408.2                     11.3

1.1	0.4

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

(36.7)	0.0

1.1	0.4

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

N/A	N/A

N/A	N/A

130

Fund: 68 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

68 - WORKERS' COMPENSATION	$0	$3,987,732	$3,987,732	$3,987,732	$0	N/A	0.0
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

8674 - In-District Premiums/Contributions 867400 - IN DISTRICT PREMIUMS/CONTRIB

8600 - 8799 Other Local Revenue

Percent of Total

0                               30 $0                             $30

0                  3,987,702 $0                $3,987,702

$0	$3,987,732

N/A	100.0%

30 $30

3,987,702 $3,987,702

$3,987,732

100.0%

30 $30

3,987,702 $3,987,702

$3,987,732

0                      N/A                       0.0 $0                     N/A                       0.0

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

131

Fund: 68 SubFund: -

Third Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

68 - WORKERS' COMPENSATION	$0	$3,987,732	$3,987,732	$3,987,732	$0	N/A	0.0
	
3000 - 3999 Employee Benefits

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0 $0

3000 - 3999 Employee Benefits                                                                                $0 Percent of Total                                                                                         N/A
1000 - 3999 Employee Compensation % of Total	N/A

5000 - 5999 Services and Other Operating Expenditures

5450 - Other Insurance

545005 - WORKERS' COMPENSATION                                                      0 $0

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF	0

$0

0 $0

$0 0.0% 0.0%

1,020,000 $1,020,000

2,500

$2,500

0 $0

$0 0.0% 0.0%

1,020,000 $1,020,000

2,500

$2,500

0 $0

$0

1,020,000 $1,020,000

2,500

$2,500

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

$0	N/A	N/A

0                      N/A                       0.0 $0                     N/A                       0.0

0	N/A	0.0

$0	N/A	0.0

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580049 - WORKERS' COMP

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0                          7,517 0                  2,957,715

$0	$2,965,232

$0	$3,987,732

N/A	100.0%

7,517 2,957,715

$2,965,232

$3,987,732

100.0%

7,517 2,957,715

$2,965,232

$3,987,732

0                      N/A                       0.0 0                      N/A                       0.0

$0	N/A	0.0

$0	N/A	0.0

132