Annual Report
2022-2023 September 6, 2023

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

	

TABLE OF CONTENTS

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

General Fund……………………………………………………………………………………………………...	2-30 Narrative……………………………………………………………………………………………………...           2-8 Revenue………………………………………………………………………………………………………	9-15 Expenditures………………………………………………………………………………………………….       16-30

Charter School Fund……………………………………………………………………………………………...	31-46 Narrative……………………………………………………………………………………………………...	31-35 Revenue………………………………………………………………………………………………………	36-38 Expenditures………………………………………………………………………………………………….	39-46

Adult Education…………………………………………………………………………………………………..	47-60 Narrative……………………………………………………………………………………………………...	47-50 Revenue………………………………………………………………………………………………………	51-52 Expenditures………………………………………………………………………………………………….	53-60

Child Development……………………………………………………………………………………………….	61-76 Narrative……………………………………………………………………………………………………...	61-65 Revenue………………………………………………………………………………………………………	66-68 Expenditures………………………………………………………………………………………………….	69-76

Campus Catering…………………………………………………………………………………………………	77-89 Narrative……………………………………………………………………………………………………...	77-81 Revenue………………………………………………………………………………………………………	82-83 Expenditures………………………………………………………………………………………………….	84-89

Other Funds………………………………………………………………………………………………………	90-135

-i-

CLOVIS UNIFIED SCHOOL DISTRICT

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

Corrine Folmer, Ed.D.	District Superintendent

Introduction

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

During the 2022-23 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 8, 2022 meeting.

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

Separate financial reports have been prepared for the General Fund, Charter School Fund, Adult Education Fund, Child Development Fund and the Cafeteria Fund which compares the Adopted Budget as approved by the Governing Board, with the Annual budgeted revenues and expenditures for the 2022-23 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 Annual Report

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

I. 2022-23 REVENUES

A. Local Control Funding Formula (LCFF) Revenues

LCFF Revenues changed from $466,753,712 at Third Quarter to $469,055,148 at Annual, an increase of $2,301,436. This increase is due to an	adjustment	to	prior	year	LCFF apportionments.

Change from 3rd Quarter to Annual	$ 2,301,436

2022-23	2022-23
Adopted Budget	Annual	Increase/(Decrease)

B. Federal Revenues

Federal Revenues changed from $56,290,446 at Third Quarter to $46,036,619 at Annual, a decrease of $10,253,827.	This decrease was due to deferred revenues entries from Title I/II/III/IV, COVID relief, and Special Education. The deferred revenues will be added into the 2023-24 fiscal year budget and allocated to eligible	expenditures.	The	adjustments	to Federal Revenues are as follows:

Item	Budget Adjustment
		
	Other Federal Revenues
		$	34,319
	
)
		
	Special Education
		(267,607
			
	Title I/II/III/IV
		(2,337,474
	) )
		
	ESSER (COVID Relief)
			
	(7,683,065
10,253,827
			
	Change from 3rd Quarter to Annual
		$ (
		)

2022-23	2022-23
Adopted Budget	Annual	Increase/(Decrease)
$ 75,862,692	$ 46,036,619	$ (29,826,073)

$ 455,232,685	$ 469,055,148	$ 13,822,463

2

C. Other State Revenues

Other	State	Revenues	changed	from $160,507,426         at	Third         Quarter         to $157,473,196     at     Annual     a	decrease	of $3,034,230. The decrease is primarily due to unspent State Grants and CalSTRS on Behalf costs that came in significantly lower than estimated.	The unspent State funds will be carried over to the next fiscal year to be reallocated.      The decrease was offset by an increase in the Arts, Music, and Instructional Materials (AMI) Block Grant and a one-time Kitchen Infrastructure Grant for the Campus Catering department.        The adjustments to Other State Revenues follow:

		
	Item
			Budget Adjustment
		
	AMI Block Grant
			$     7,966,294

)
)
		
	Kitchen Infrastructure & Training
			3,627,012
			
	Lottery
			2,697,554
			
	Other State Revenues
			(1,347,482
			
	CTE Incentive Grant
			(2,723,695
			
	Learning Recovery Block Grant
			(6,625,006
	)
)
		
	CalSTRS on Behalf
			     
	(6,628,907
(3,034,230
			
	Change from 3rd Quarter to Annual
			$ 
		)

2022-23	2022-23 Adopted Budget                    Annual

$ 138,005,713	$ 157,473,196

Increase/(Decrease)

$ 19,467,483

D. Local Revenues

Local Revenues changed from $18,936,139 at Third Quarter to $16,898,486 at Annual, a decrease of $2,037,653. The change is due to increased revenues from the Medi-Cal program as well as interest. The increases were offset by a fair market value (FMV) adjustment. The FMV adjustment is an accounting entry required to reflect the actual value of a fund’s balance in Fresno	County	Treasurer’s	Pool.	The adjustments to Local Revenues follow:

Item	Budget Adjustment Local Revenues/Grants                                            $     1,235,077 Other Local Revenues                                                      1,278,676 Interest                                                                                   1,050,050 Fair Market Value Adjustment                             	(5,601,456)
Change from 3rd Quarter to Annual	$ (2,037,653)

2022-23	2022-23

Adopted Budget	Annual	Increase/(Decrease)

$ 15,483,557	$ 16,898,486	$ 1,414,928

3

E. Other Transfers In

Other Transfers In changed from $1,024,516 at Third Quarter to $332,806 at Annual, a decrease of $691,710.

II. 2022-23 EXPENDITURES

A. Certificated Personnel Salaries

Certificated	Personnel	Salaries	changed	from $244,640,803 at Third Quarter to $244,642,753 at Annual, an increase of $1,949.

Change from 3rd Quarter to Annual	$ (691,710)

2022-23 Adopted Budget

2022-23
Annual	Increase/(Decrease)

Change from 3rd Quarter to Annual	$	1,949

$ 836,000	$ 332,806	$ (503,194)		2022-23 Adopted Budget

$ 219,860,053

2022-23 Annual

$ 244,642,753

Increase/(Decrease)

$ 24,782,700

G. Total General Fund Revenues

Total General Fund Revenues changed from $703,512,240 at Third Quarter to $689,796,254 at Annual, a decrease of $13,715,985.

Change from 3rd Quarter to Annual	$ (13,715,985)

2022-23	2022-23
Adopted Budget	Annual	Increase/(Decrease)

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $99,005,051 at Third Quarter to $98,474,880 at Annual, a decrease of $530,171. The decrease is primarily due to vacancies and unallocated stipends. Following are the areas of change:

$ 685,420,647	$ 689,796,254	$ 4,375,607

4

Item

Other Classified Salaries Classified Instructional Salaries Mgmt/Clerical vacancies Stipends
Change from 3rd Quarter to Annual

Budget Adjustment $	(91,644)
(105,200) (131,554)
     (201,773)

$ (530,171)

Item

STRS Refund Other Benefits STRS/PERS CalSTRS on behalf
Change from 3rd Quarter to Annual

Budget Adjustment $ 1,168,311
(535,337) (1,031,494)
$ (6,557,443)

$ (9,292,585)

2022-23 Adopted Budget

$ 93,766,105

2022-23 Annual

$ 98,474,880

Increase/(Decrease)

$ 4,708,775

2022-23 Adopted Budget

$ 168,484,276

2022-23 Annual

$ 170,310,703

Increase/(Decrease)

$ 1,826,428

C. Employee Benefits

Employee Benefits changed from $179,603,288 at Third Quarter to $170,310,703 at Annual, a decrease of $9,292,585.	The decrease is primarily related to a lower than anticipated STRS	on behalf entry.	This is just an accounting entry and was offset by a decrease in STRS on behalf revenue. This was offset by a refund received by the State from excess CalSTRS	contributions.     Following are the areas of change:

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from	$54,729,279	at	Third	Quarter	to $38,551,999	at      Annual,	a      decrease      of $16,177,280. The decrease is primarily due to unused grant funds as well as site, department, and program carryover. The carryover will be available for allowable expenditures in the upcoming year. It's important to note, the State has     allocated     several     one-time     grants	to Districts over the past few years. The one-time grant funds are very restricted and not available for ongoing salaries. Following are the areas of change:

5

Item

Student Computer Refresh Carryover Routine Restricted Maintenance Other Supplies
Site/Department Carryover LCAP
Restricted Grant Deferred Revenue

Change from 3rd Quarter to Annual

Budget Adjustment $         (306,607)
(1,087,859) (1,346,746) (2,597,726) (3,658,481)
	(7,179,861)

$ (16,177,280)

Item Utilities
Site/Department Carryover Routine Repair & Maintenance LCAP Carryover
LCAP Carryover
Special Education NPS/RTC Restricted Grant Deferred Revenue ELC Expenditures

Budget Adjustment $ 1,182,110
(197,324) (233,723) (434,524) (645,815) (1,178,429) (1,794,295) (3,869,508)

2022-23 Adopted Budget

2022-23	Change from 3rd Quarter to Annual	$ (6,991,430) Annual                   Increase/(Decrease)

$ 127,937,740	$ 38,551,999	$ (89,385,740)

2022-23 Adopted Budget

$ 42,549,152

2022-23 Annual

42,990,675

Increase/(Decrease)

$ 441,523

E. Contracted Services and Other Operating Expenditures

Contracted	Services	and	Other	Operating Expenditures changed from $49,982,105 at Third Quarter to $42,990,675 at Annual, a decrease	of     $6,991,430.     The	decrease	is primarily due to unused grant funds as well as site, department, and program carryover. The carryover     will	be     available     for     allowable expenditures        in        the        upcoming	year. Additionally,     non-public     school     (NPS)     and residential treatment center (RTC) expenditures are difficult to project, actual expenditures were lower	than     the	budgeted     amount.         The decreases were offset by an increase in utility costs. The changes in Contracted Services and Other Operating Expenditures are as follows:

F. Capital Outlay

Capital Outlay changed from $14,414,120 at Third Quarter to $6,662,931 at Annual, a decrease of $7,751,189.	The decrease is primarily due to capital projects funded with COVID relief dollars in progress but not completed. In addition to school buses ordered but not received prior to the end of the fiscal year.	The changes in Capital Outlay are as follows:

6

Item

Other Capital Outlay Transportation Equipment COVID Relief Funded Projects
Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                    Annual

$ 4,495,952	$ 6,662,931

Budget Adjustment $      (559,490)
(1,941,681)

     (5,250,720) $ (7,751,189)

Increase/(Decrease)

$ 2,166,979

H. Inter-fund Transfers Out

Inter-fund	Transfers	Out	changed	from $9,371,066 at Third Quarter to $10,721,944 at Annual, an increase of $1,350,878.        The increase is primarily due to projects approved to be funded with COVID relief funds. The projects were charged to the Special Reserve for Capital Outlay Fund, this transfer is to reimburse the fund.

G. Other Outgo Expenditures	Change from 3rd Quarter to Annual	$ 1,350,878

Other	Outgo	Expenditures	changed	from $283,611 at Third Quarter to $142,561 at Annual, a decrease of $141,050. The decrease is primarily due to adjustments made to indirect costs.

2022-23 Adopted Budget

$ 7,471,066

2022-23 Annual

$ 10,721,944

Increase/(Decrease)

$ 3,250,878

Item

Indirect Cost Other outgo costs
Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                    Annual

Budget Adjustment $ (167,323)
          26,273 $ (141,050)

Increase/(Decrease)

III. Total General Fund Expenditures

Total General Fund Expenditures changed from $652,029,324	at	Third	Quarter	to $612,498,446     at     Annual,     a     decrease     of $39,530,878.

$ 286,602	$ 142,561	$ (144,041)

Change from 3rd Quarter to Annual	$ (39,530,878)

2022-23 Adopted Budget

$ 664,850,946

2022-23 Annual

$ 612,498,446

Increase/(Decrease)

$ (52,352,500)

7

IV.Fund Balance

Total revenues are $689,796,254 and total expenditures are $612,498,446 at Annual. Net revenues and expenditures at Annual resulted in a surplus of $77,297,808. This results in a general reserve of 9.87%.	As noted in the summary, most of this change is the result of one-time grants received for very restricted uses. The funds noted as “restricted” will roll forward and only be available for the one-time expenditures	allowed	under	the	program guidelines.

The projected ongoing deficit changed from $7,134,441 as of Third Quarter to $5,013,756 at Annual, a difference of $2,120,685.

		
Beginning Fund Balance, Audited 7/1/22
	$ 16
	6,043,782

2022-23 Revenues                            689,796,254 2022-23 Expenditures                     612,498,446
Surplus/(Deficit) (1)	 
Ending Fund Balance, 6/30/23, Unaudited

Components of Fund Balance:

     77,297,808 $243,341,590

 182,902,514 $ 60,439,077 9.87%

(39,703,708) (24,830,913) (20,360,302) 698,500
       1,884,858 $ (82,311,565)
$ (5,013,756)
		
	Non-Spendable:
				
	Revolving Cash Reserve
		$	144,000
				
	Prepaid Expenditures
		543,716

 
			
	Store’s Inventory Reserve
		1,458,342
				
Restricted:
Learning Recovery	39, Arts/Music/Instructional	24, Educator Effectiveness                        5, Textbooks (Lottery)                               4, Grants                                                       4, Kitchen Infrastructure                         3, Routine Restricted Maint.

Committed:
10% Stabilization, BP 3100             61, Textbooks                                               7, Capital Equipment Refresh                7, Technology Refresh                              4,
Site/Department Long-Term Plans: Dept/Program Carryover	13, Site/Department Carryover                 4, Subtotal of Components
Estimated General Reserve 6/30/23 General Reserve as % of Expenditures
One-Time Items in the 2022-23 Budget Learning Recovery Revenues
Arts, Music, Instructional Materials Other One-Time Revenues
One-time Liability Assessment Site/Department/Grant Carryover Total One-Time (2)
Ongoing Operating Deficit (1+2)
	
703,708 830,913 855,689 256,138 256,067 627,012 939,776

249,845 336,289 074,916 095,450

243,836 286,817

:

8

Fund: 01 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

01 - GENERAL FUND	$685,420,647	$703,512,240	$689,796,254	$4,375,607	($13,715,985)	0.6	(1.9)
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

255,296,391

$255,296,391

250,231,623

$250,231,623

329,299,795

$329,299,795

74,003,404

$74,003,404

79,068,172

$79,068,172

29.0	31.6

29.0	31.6

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

108,249,547 $108,249,547

0 $0

668,648 $668,648

9,231 $9,231

90,559,866 $90,559,866

4,288,403 $4,288,403

153,489 $153,489

1,093,609

$1,093,609

114,060,817 $114,060,817

0 $0

657,200 $657,200

0 $0

98,447,879 $98,447,879

4,614,210 $4,614,210

153,350 $153,350

1,180,962

$1,180,962

34,583,480 $34,583,480

1,247,086 $1,247,086

657,200 $657,200

10,037 $10,037

98,751,299 $98,751,299

4,472,600 $4,472,600

676,876 $676,876

996,204

$996,204

(73,666,067) ($73,666,067)

1,247,086 $1,247,086

(11,448) ($11,448)

806 $806

8,191,433 $8,191,433

184,197 $184,197

523,387 $523,387

(97,405)

($97,405)

(79,477,337)                  (68.1)                  (69.7) ($79,477,337)                  (68.1)                  (69.7)

1,247,086                      N/A                      N/A $1,247,086                     N/A                     N/A

0                     (1.7)                       0.0 $0                    (1.7)                       0.0

10,037                       8.7                      N/A $10,037                       8.7                     N/A

303,420                       9.0                       0.3 $303,420                       9.0                       0.3

(141,610)                       4.3                     (3.1) ($141,610)                       4.3                    (3.1)

523,526                   341.0                   341.4 $523,526                   341.0                   341.4

(184,758)	(8.9)	(15.6)

($184,758)	(8.9)	(15.6)

9

Fund: 01 SubFund: -

8010 - 8099 Revenue Limit Sources

8045 - Education Revenue Augmentation Fund (ERAF)

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

804500 - RL ERAF

8047 - Community Redevelopment Funds 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

(3,318,313) ($3,318,313)

0 $0

0 $0

0 $0

0 0

$0

(3,933,304) ($3,933,304)

3,869,611 $3,869,611

0 $0

0 $0

0 0

$0

(2,665,021) ($2,665,021)

3,527,342 $3,527,342

8,522 $8,522

(4,261) ($4,261)

0 0

$0

653,292 $653,292

3,527,342 $3,527,342

8,522 $8,522

(4,261) ($4,261)

0 0

$0

1,268,283                  (19.7)                  (32.2) $1,268,283                  (19.7)                  (32.2)

(342,269)                      N/A                     (8.8) ($342,269)                     N/A                    (8.8)

8,522                      N/A                      N/A $8,522                     N/A                     N/A

(4,261)                      N/A                      N/A ($4,261)                     N/A                     N/A

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

$0	N/A	N/A

8096 - Transfers to Charter Schools in Lieu of Property Taxes

809600 - IN LIEU PROPERTY TAX TRANSFER

8010 - 8099 Revenue Limit Sources

Percent of Total

(1,768,186) ($1,768,186)

$455,232,685

66.4%

(2,528,636) ($2,528,636)

$466,753,712

66.3%

(2,506,010) ($2,506,010)

$469,055,148

68.0%

(737,824) ($737,824)

$13,822,463

22,626 $22,626

$2,301,436

41.7                     (0.9) 41.7                    (0.9)

3.0	0.5

10

Fund: 01 SubFund: -

8100 - 8299 Federal Revenue

8181 - Special Education - Entitlement

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

818100 - FED SP ED ENTITLEMENT

8182 - Special Education - Discretionary Grants

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

8281 - FEMA

828100 - FEMA REVENUES

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

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

8290 - All Other Federal Revenue

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

8100 - 8299 Federal Revenue

Percent of Total

7,498,227 $7,498,227

700,159 0

$700,159

0 $0

0 $0

0 $0

0 53,785,620 13,878,686

$67,664,306

$75,862,692

11.1%

7,535,606 $7,535,606

826,921 1,602,032

$2,428,953

0 $0

0 $0

0 $0

0 30,342,780 15,983,108

$46,325,888

$56,290,446

8.0%

7,793,453 $7,793,453

836,681 1,602,032

$2,438,713

0 $0

0 $0

0 $0

0 19,407,473 16,396,980

$35,804,453

$46,036,619

6.7%

295,226 $295,226

136,522 1,602,032

$1,738,554

0 $0

0 $0

0 $0

0 (34,378,147) 2,518,294

($31,859,853)

($29,826,073)

257,847                       3.9                       3.4 $257,847                       3.9                       3.4

9,760                     19.5                       1.2 0                      N/A                       0.0

$9,760	248.3	0.4

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                      N/A (10,935,306)                  (63.9)                  (36.0) 413,872                     18.1                       2.6

($10,521,435)	(47.1)	(22.7)

($10,253,827)	(39.3)	(18.2)

11

Fund: 01 SubFund: -

8300 - 8599 Other State Revenue

8311 - Other State Apportionments - Current Year

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

831100 - ST OTH APPORTIONMENTS

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

8520 - Child Nutrition

852000 - ST CHILD NUTRITION

8550 - Mandated Cost Reimbursements 855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

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

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

8631 - Sale of Equipment and Supplies

863100 - LOC SALE OF EQUIP

36,857,452 $36,857,452

0 $0

0 $0

1,744,958 $1,744,958

9,195,134 0

$9,195,134

0 90,208,169 0

$90,208,169

$138,005,713 20.1%

25,000

$25,000

37,513,383 $37,513,383

0 $0

0 $0

1,744,958 $1,744,958

9,542,094 343,834

$9,885,928

968,038 106,125,703 4,269,415

$111,363,157

$160,507,426 22.8%

25,000

$25,000

37,513,374 $37,513,374

(125,687) ($125,687)

3,627,012 $3,627,012

1,741,145 $1,741,145

12,239,648 343,834

$12,583,482

968,038 97,945,245 3,220,587

$102,133,870

$157,473,196 22.8%

32,720

$32,720

655,922 $655,922

(125,687) ($125,687)

3,627,012 $3,627,012

(3,813) ($3,813)

3,044,514 343,834

$3,388,348

968,038 7,737,076 3,220,587

$11,925,701

$19,467,483

7,720

$7,720

(9) ($9)

(125,687) ($125,687)

3,627,012 $3,627,012

(3,813) ($3,813)

2,697,554 0

$2,697,554

0 (8,180,458) (1,048,828)

($9,229,287)

($3,034,230)

7,720

$7,720

1.8                       0.0 1.8                       0.0

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

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

(0.2)                     (0.2) (0.2)                    (0.2)

33.1                     28.3 N/A                       0.0

36.8	27.3

N/A                       0.0 8.6                     (7.7) N/A                  (24.6)

13.2	(8.3)

14.1	(1.9)

30.9	30.9

30.9	30.9

12

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8639 - All Other Sales

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

78,418 28,000 88,560 0
0

$194,978

36,000 $36,000

925,000

$925,000

106,100 28,000 43,535 0
0

$177,635

36,000 $36,000

3,178,326

$3,178,326

145,608 21,146 0
4,685 0

$171,439

31,350 $31,350

4,228,377

$4,228,377

67,190 (6,854) (88,560) 4,685
0

($23,539)

(4,650) ($4,650)

3,303,377

$3,303,377

39,508 (6,854) (43,535) 4,685
0

($6,196)

(4,650) ($4,650)

1,050,050

$1,050,050

85.7 (24.5) (100.0) N/A N/A

(12.1)

(12.9) (12.9)

357.1

357.1

37.2 (24.5) (100.0) N/A N/A

(3.5)

(12.9) (12.9)

33.0

33.0

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

3,840,986 1,800 3,700
0 0 0 0 0 0
2,387,662 713,197

$6,947,345

0 $0

0 $0

3,650,894 5,735 7,119 5,591 1,570 1,148
0 0
2,000 1,696,972 713,197

$6,084,226

(5,601,456) ($5,601,456)

0 $0

3,709,220 6,999 7,550 5,591 1,570 1,148
0 0
2,000 2,122,880 761,241

$6,618,199

(5,601,456) ($5,601,456)

0 $0

(131,766) 5,199 3,850 5,591 1,570 1,148
0 0
2,000 (264,783) 48,044

($329,146)

(5,601,456)                      N/A                      N/A ($5,601,456)                     N/A                     N/A

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

58,326                     (3.4)                       1.6 1,264                   288.8                     22.0 431                   104.1                       6.1
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	0.0
425,908                  (11.1)                     25.1 48,044                       6.7                       6.7

$533,973	(4.7)	8.8

13

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

8699 - All Other Local Revenue

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

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

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

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

0 0
3,025,720 0
90,000 145,000 0
0 0 0
2,226,035 0
1,000 0 0 0 0 0
415,890

$5,903,645

1,451,590 $1,451,590

$15,483,557

2.3%

0 $0

0 0
4,715,291 0
90,000 234,601 0 232,636 0 141,666
2,226,035 0
1,000 0 0 0 0 0
444,428

$8,085,655

1,349,296 $1,349,296

$18,936,139

2.7%

4,261 $4,261

0 0
6,428,923 (2,674) 120,301 262,339
0 247,545 0 124,499
2,588,984 0 0 0 0 0 0 0
265,976

$10,035,894

1,377,702 $1,377,702

$16,898,486

2.4%

4,261 $4,261

0 0
3,403,203 (2,674) 30,301 117,339
0 247,545 0 124,499 362,950 0 (1,000) 0
0 0 0 0
(149,914)

$4,132,249

(73,888) ($73,888)

$1,414,928

4,261 $4,261

0 0
1,713,632 (2,674) 30,301 27,738
0 14,909 0 (17,166) 362,950 0 (1,000) 0
0 0 0 0
(178,451)

$1,950,238

28,406 $28,406

($2,037,653)

N/A N/A

N/A N/A 112.5 N/A 33.7 80.9 N/A N/A N/A N/A 16.3 N/A (100.0) N/A N/A N/A N/A N/A (36.0)

70.0

(5.1) (5.1)

9.1

N/A N/A

N/A N/A 36.3 N/A 33.7 11.8 N/A 6.4 N/A (12.1) 16.3 N/A (100.0) N/A N/A N/A N/A N/A (40.2)

24.1

2.1 2.1

(10.8)

14

Fund: 01 SubFund: -

8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

891209 - TRANSFER FR SELF INS FUND

8919 - Other Authorized Interfund Transfers In

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

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

8972 - Proceeds from Leases

897200 - PROCEEDS FROM CAPITAL LEASES

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

8980 - Contributions from Unrestricted Revenues

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

898003 - CONTRIBUTION TRANSPORTATION

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

8980 - 8999 Contributions

Percent of Total

0 $0

836,000 0 0

$836,000

$836,000 0.1%

0 $0

$0 0.0%

0 0 0 0

$0

0 $0

$0

0.0%

0 $0

1,024,516 0 0

$1,024,516

$1,024,516 0.1%

0 $0

$0 0.0%

0 0 0 0

$0

0 $0

$0

0.0%

0 $0

332,806 0 0

$332,806

$332,806 0.0%

0 $0

$0 0.0%

0 0 0 0

$0

0 $0

$0

0.0%

0 $0

(503,194) 0 0

($503,194)

($503,194)

0 $0

$0

0 0 0 0

$0

0 $0

$0

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

(691,710)	(60.2)	(67.5) 0                      N/A                      N/A 0                      N/A                      N/A

($691,710)	(60.2)	(67.5)

($691,710)	(60.2)	(67.5)

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

$0	N/A	N/A

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

$0	N/A	N/A

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

$0	N/A	N/A

15

Fund: 01 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

01 - GENERAL FUND	$664,850,946	$652,029,324	$612,498,446	($52,352,500)	($39,530,878)	(7.9)	(6.1)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL 110015 - TEACHER ASSIST
110040 - TEACH SAL SUMMER/HOURLY 110050 - TEACH SAL SUB
110051 - TEACH SAL SCH BUS SUB 110055 - TEACH SAL SUB DISTRICT PAID 110060 - TEACH SAL STIPEND
110065 - CERT CLASS COVERAGE STIPEND 110070 - TEACH SAL XTRA PD
110099 - TEACHER REIMBURSABLE

1200 - Certificated Pupil Support Salaries

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

157,059,807 0
3,419,007 2,745,766 1,406,809 0 7,706,491 69,422 3,118,443 0

$175,525,745

336,945 8,919,316 7,742,506 3,967,548 29,655 126,043 1,200

$21,123,213

171,846,354 0
4,000,920 3,820,239 2,124,704 0 8,312,224 241,946 3,348,534 0

$193,694,920

361,571 9,244,084 7,754,084 4,485,927 32,615 255,698 1,200

$22,135,179

170,344,380 0
3,314,662 4,130,666 1,963,413 0 8,730,705 275,238 3,281,286 109,259

$192,149,607

354,310 9,308,487 7,964,606 4,464,773 19,253 263,566
0

$22,374,996

13,284,572 0 (104,345) 1,384,900 556,604
0 1,024,214 205,816 162,843 109,259

$16,623,862

17,365 389,171 222,100 497,225 (10,401) 137,523 (1,200)

$1,251,783

(1,501,974) 0
(686,259) 310,428 (161,291) 0 418,481 33,292 (67,248) 109,259

($1,545,313)

(7,261) 64,402 210,522 (21,153) (13,362) 7,869 (1,200)

$239,817

8.5 N/A (3.1) 50.4 39.6 N/A 13.3 296.5 5.2 N/A

9.5

5.2 4.4 2.9 12.5 (35.1) 109.1
(100.0)

5.9

(0.9) N/A (17.2) 8.1 (7.6) N/A 5.0 13.8 (2.0) N/A

(0.8)

(2.0) 0.7 2.7 (0.5) (41.0) 3.1
(100.0)

1.1

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

5,675,375 244,210 4,152,127 900,647 728,613 4,693,490 0
0

$16,394,462

6,518,933 270,256 4,548,214 996,401 860,218 5,185,381 77,724
0

$18,457,128

6,432,118 280,908 4,606,727 995,537 852,553 5,181,942 72,160
0

$18,421,944

756,743 36,698 454,600 94,890 123,941 488,452 72,160 0

$2,027,483

(86,815) 10,652 58,512 (864) (7,665) (3,439) (5,564) 0

($35,184)

13.3                     (1.3) 15.0                       3.9 10.9                       1.3 10.5                     (0.1) 17.0                     (0.9) 10.4                     (0.1) N/A                     (7.2) N/A                      N/A

12.4	(0.2)

16

Fund: 01 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1900 - Other Certificated Salaries

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

190001 - RES TEACH/TOSA SAL 190002 - TOSA INSTR COACH
190003 - TRANSITION COORDINATORS 190005 - PROGRAM SPECIALIST 190040 - OTH CERT HOURLY
190050 - OTH CERT SUB

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

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

2100 - Classified Instructional Salaries

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

1,124,131 0 3,403,766 2,184,953 281 18,507 55,000 29,996
0

$6,816,634

$219,860,053 33.1%

19,924,363 841,549
0 162,505 30,243 2,500
0 0

$20,961,161

4,181,185 513,218 2,669,404 2,517,181 16,676 62,992 362,926 29,996
0

$10,353,576

$244,640,803 37.5%

20,398,560 783,895
0 198,987 693,668 4,573
0 0

$22,079,682

5,609,490 513,218 2,674,743 2,458,718 5,398 93,688 298,170 42,781
0

$11,696,206

$244,642,753 39.9%

20,446,018 731,072
0 157,530 634,746 5,117
0 0

$21,974,483

4,485,359 513,218 (729,023) 273,765 5,117 75,181 243,170 12,785
0

$4,879,572

$24,782,700

521,655 (110,477) 0
(4,975) 604,503 2,617
0 0

$1,013,322

1,428,305                   399.0                     34.2 0                      N/A                       0.0
5,340                  (21.4)                       0.2 (58,463)                     12.5                     (2.3) (11,278)                 1818.7                  (67.6) 30,696                   406.2                     48.7 (64,756)                   442.1                  (17.8) 12,785                     42.6                     42.6 0                      N/A                      N/A

$1,342,629	71.6	13.0

$1,949	11.3	0.0

47,459                       2.6                       0.2 (52,823)                  (13.1)                     (6.7) 0                      N/A                      N/A (41,457)                     (3.1)                  (20.8) (58,922)                 1998.8                     (8.5) 544                   104.7                     11.9
0                      N/A                      N/A 0                      N/A                      N/A

($105,200)	4.8	(0.5)

17

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

5,564,838 1,584,403 7,977,816 2,652,579 329,897 3,826,952 97,710 330,457 313,682 1,078,533 3,958,422 127,886 1,466,449 12,350 726,656 134,219
0

$30,182,850

5,785,253 1,726,576 8,688,041 2,806,596 361,122 3,898,292 158,467 356,420 353,194 1,072,961 3,771,479 134,286 1,497,941 12,350 1,109,015 75,534
0

$31,807,526

5,728,546 1,732,788 8,606,523 2,780,388 365,615 3,872,942 110,240 361,236 347,630 1,058,050 3,710,594 121,141 1,685,923 11,145 1,223,226 69,534 596

$31,786,115

163,708 148,385 628,706 127,809 35,718 45,990 12,530 30,778 33,948 (20,482) (247,829) (6,745) 219,474 (1,205) 496,569 (64,685) 596

$1,603,265

(56,706) 6,212 (81,518) (26,208) 4,493 (25,350) (48,227) 4,816 (5,564) (14,910) (60,886) (13,145) 187,981 (1,205) 114,211 (6,000) 596

($21,411)

2.9                     (1.0) 9.4                       0.4 7.9                     (0.9) 4.8                     (0.9) 10.8                       1.2 1.2                     (0.7) 12.8                  (30.4) 9.3                       1.4 10.8                     (1.6) (1.9)                     (1.4) (6.3)                     (1.6) (5.3)                     (9.8) 15.0                     12.5 (9.8)                     (9.8) 68.3                     10.3 (48.2)                     (7.9) N/A                      N/A

5.3	(0.1)

2300 - Classified Supervisors' and Administrators' Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

290001 - RECREATION SAL 290002 - CAMPUS MONITOR SAL

11,446,031 63,000
0 0
30,080

$11,539,111

18,725,768 9,376 367,002 43,349 3,400

$19,148,895

377,958 1,081,672

12,178,308 63,000
0 0
133,135

$12,374,443

19,589,521 29,445 520,210 118,011 3,800

$20,260,987

340,513 1,145,336

12,069,304 60,000
0 0
113,585

$12,242,889

19,676,454 23,966 499,616 111,025 440

$20,311,501

340,513 1,089,917

623,273 (3,000) 0
0 83,505

$703,778

950,687 14,590 132,614 67,676 (2,960)

$1,162,606

(37,445) 8,245

(109,004)                       5.4                     (0.9) (3,000)                     (4.8)                     (4.8)
0                      N/A                      N/A 0                      N/A                      N/A
(19,550)	277.6	(14.7)

($131,554)	6.1	(1.1)

86,933                       5.1                       0.4 (5,479)                   155.6                  (18.6) (20,594)                     36.1                     (4.0) (6,986)                   156.1                     (5.9) (3,360)                  (87.1)                  (88.4)

$50,514	6.1	0.2

0                     (9.9)                       0.0 (55,419)                       0.8                     (4.8)

18

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2900 - Other Classified Salaries

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

290004 - MGMT-SCHL RES OFFCR 290005 - RESOURCE OFFICER SAL 290006 - STUDENT LIAISON
290011 - CLASSIFIED TEACHER/THEATRE 290040 - OTH CL HOURLY
290050 - OTHER CLASS SUB 290060 - CLASSIFIED STIPEND 290070 - OTH CLASSIFIED OT 290090 - OTHER CLASSIFIED SAL 290099 - CLASSIFIED REIMB

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

97,031 852,487 3,121,088 486,027 756,616 141,615 4,896,469 18,760 104,364
0

$11,934,089

$93,766,105

14.1%

246,752 726,344 3,493,372 549,423 628,857 77,678 5,156,897 28,491 88,751
0

$12,482,412

$99,005,051

15.2%

241,910 727,879 3,403,868 555,439 674,628 82,812 4,955,124 33,533 37,019 17,249

$12,159,892

$98,474,880

16.1%

144,879 (124,608) 282,780 69,412 (81,987) (58,803) 58,655 14,772 (67,346) 17,249

$225,803

$4,708,775

(4,841) 1,535 (89,504) 6,016 45,772 5,134 (201,773) 5,042 (51,732) 17,249

($322,520)

($530,171)

149.3                     (2.0) (14.6)                       0.2 9.1                     (2.6) 14.3                       1.1 (10.8)                       7.3 (41.5)                       6.6 1.2                     (3.9) 78.7                     17.7 (64.5)                  (58.3) N/A                      N/A

1.9	(2.6)

5.0	(0.5)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

64,682,659 790,618

$65,473,276

72,105,427 915,097

$73,020,524

63,827,341 829,772

$64,657,113

(855,318) 39,154

($816,164)

(8,278,086) (85,325)

($8,363,411)

(1.3)                  (11.5) 5.0                     (9.3)

(1.2)	(11.5)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

787,841 4,123

$791,964

827,678 9,664

$837,342

740,109 8,736

$748,845

(47,732) 4,613

($43,119)

(87,569) (928)

($88,497)

(6.1)                  (10.6) 111.9                     (9.6)

(5.4)	(10.6)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

482,738 0

$482,738

556,601 195

$556,795

536,830 195

$537,025

54,092 195

$54,287

(19,770) 0

($19,770)

11.2                     (3.6) N/A                       0.0

11.2	(3.6)

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

20,264,419 526,120

$20,790,539

21,555,169 488,542

$22,043,711

21,257,444 500,697

$21,758,141

993,025 (25,423)

$967,602

(297,725) 12,155

($285,570)

4.9                     (1.4) (4.8)                       2.5

4.7	(1.3)

19

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

205,086 3,089,976 3,931 1,756 62,037 1,563

$3,364,349

5,079,541 1,288,033 178,249 199,176 70,399 45,344

$6,860,742

31,798,676 2,392,131 446,151 152,630

$34,789,589

16,853,512 1,282,485 239,570 77,320 219,366

$18,672,254

159,984 3,327,685 1,976 14,103 109,541 33,815

$3,647,104

5,375,623 1,347,227 163,568 200,416 82,808 56,943

$7,226,585

32,464,694 2,105,371 404,849 150,441

$35,125,355

18,254,004 1,184,720 228,080 79,998 225,074

$19,971,876

136,677 3,289,438 3,389 23,461 103,157 53,625

$3,609,747

5,123,636 1,301,805 155,045 212,173 76,913 58,305

$6,927,877

32,589,740 2,105,163 405,498 151,259

$35,251,660

18,064,225 1,177,877 226,441 79,285 207,199

$19,755,027

(68,409) 199,462 (542) 21,705 41,120 52,062

$245,397

44,096 13,772 (23,204) 12,997 6,514 12,960

$67,135

791,064 (286,969) (40,654) (1,371)

$462,071

1,210,713 (104,608) (13,129) 1,965 (12,168)

$1,082,773

(23,308)                  (33.4)                  (14.6) (38,247)                       6.5                     (1.1) 1,413                  (13.8)                     71.5 9,358                 1236.3                     66.4 (6,384)                     66.3                     (5.8) 19,810                 3330.1                     58.6

($37,357)	7.3	(1.0)

(251,987)                       0.9                     (4.7) (45,422)                       1.1                     (3.4) (8,523)                  (13.0)                     (5.2) 11,757                       6.5                       5.9 (5,895)                       9.3                     (7.1) 1,362                     28.6                       2.4

($298,707)	1.0	(4.1)

125,046                       2.5                       0.4 (208)                  (12.0)                       0.0 649                     (9.1)                       0.2
818	(0.9)	0.5

$126,304	1.3	0.4

(189,780)                       7.2                     (1.0) (6,843)                     (8.2)                     (0.6) (1,638)                     (5.5)                     (0.7) (713)                       2.5                     (0.9) (17,875)                     (5.5)                     (7.9)

($216,849)	5.8	(1.1)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

1,063,124 22,763

$1,085,887

1,181,198 33,717

$1,214,916

1,158,904 35,333

$1,194,237

95,780 12,570

$108,350

(22,295) 1,616

($20,679)

9.0                     (1.9) 55.2                       4.8

10.0	(1.7)

20

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

350200 - SUI CLASS 350290 - SUI CLASS

444,913 26,426

$471,338

473,462 24,874

$498,337

451,796 25,705

$477,501

6,883                     (21,667) (720)                             831

$6,163	($20,836)

1.5                     (4.6) (2.7)                       3.3

1.3	(4.2)

3601 - Workers' Compensation Insurance, certificated positions

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

2,566,269 52,576

$2,618,844

2,845,229 79,139

$2,924,368

2,850,593 85,086

$2,935,679

284,325 32,510

$316,835

5,364                     11.1                       0.2 5,946                     61.8                       7.5

$11,310	12.1	0.4

3602 - Workers' Compensation Insurance, classified positions

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

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

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

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

3802 - PERS Reduction, classified positions

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

1,060,090 54,395

$1,114,485

8,064,994 $8,064,994

2,605,286 $2,605,286

0 $0

0 0 0

$0

1,134,478 45,095

$1,179,574

7,421,810 $7,421,810

2,467,776 $2,467,776

0 $0

0 0 0

$0

1,114,204 46,064

$1,160,268

7,380,394 $7,380,394

2,438,467 $2,438,467

0 $0

0 0 0

$0

54,114 (8,331)

$45,783

(684,600) ($684,600)

(166,819) ($166,819)

0 $0

0 0 0

$0

(20,275)                       5.1                     (1.8) 969                  (15.3)                       2.1

($19,306)	4.1	(1.6)

(41,416)                     (8.5)                     (0.6) ($41,416)                    (8.5)                    (0.6)

(29,309)                     (6.4)                     (1.2) ($29,309)                    (6.4)                    (1.2)

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

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

$0	N/A	N/A

21

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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
855,269 9,715
0 17,460 10,771

$893,214

0 0
355,676 4,969
0 18,510 25,621

$404,775

$168,484,276 25.3%
72.5%

0 0
948,337 9,401
0 32,987 45,024

$1,035,749

0 0
378,840 6,102
0 19,958 26,566

$431,465

$179,603,288 27.5%
80.2%

0 0
950,197 15,517 0 28,360 63,054

$1,057,128

0 0
372,330 541
0 21,511 27,213

$421,595

$170,310,703 27.8%
83.8%

0 0
94,928 5,803 0 10,901 52,283

$163,914

0 0
16,654 (4,428) 0 3,001 1,592

$16,819

$1,826,428

0                      N/A                      N/A 0                      N/A                      N/A
1,859                     11.1                       0.2 6,116                     59.7                     65.1 0                      N/A                      N/A (4,626)                     62.4                  (14.0) 18,029                   485.4                     40.0

$21,379	18.4	2.1

0                      N/A                      N/A 0                      N/A                      N/A
(6,510)                       4.7                     (1.7) (5,561)                  (89.1)                  (91.1) 0                      N/A                      N/A 1,553                     16.2                       7.8 647                       6.2                       2.4

($9,871)	4.2	(2.3)

($9,292,585)	1.1	(5.2)

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

5,755,345 $5,755,345

32,056 0

$32,056

8,680,326 0 92,742,594 46,000

7,306,654 $7,306,654

189,085 0

$189,085

18,714,167 2,585,192 1,594,321 46,000

22

7,261,421 $7,261,421

138,461 0

$138,461

11,335,672 (13,629) 4,107 59,057

1,506,075 $1,506,075

106,404 0

$106,404

2,655,346 (13,629) (92,738,487) 13,057

(45,234) ($45,234)

(50,624) 0

($50,624)

(7,378,495) (2,598,821) (1,590,214) 13,057

26.2 26.2

331.9 N/A

331.9

30.6 N/A (100.0) 28.4

(0.6) (0.6)

(26.8) N/A

(26.8)

(39.4) (100.5) (99.7) 28.4

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430005 - FOOD/IN-HOUSE MEETINGS 430006 - FOOD SUP SIERRA OUTDOOR 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430010 - SUPPLIES IMMUNIZATION 430011 - BLUEPRINTS/BIDS
430012 - ERGONOMICS/PURCHASING 430013 - ASSESSMENT SUPPLIES 430016 - SOFTWARE REIMBURSEMENT 430023 - SALES/USE TAX
430026 - FACILITY USE SUPPLIES 430031 - VANDALISM
430038 - UNIFORMS
430040 - SUPPLIES - DISTRICT EVENTS 430050 - SUPPLIES M&O
430051 - SMALL TOOLS M&O 430052 - ASBESTOS/CONCRETE M&O 430053 - LAMP REPLACEMENT M&O 430054 - SUPP M&O SAFETY
430055 - SUPPLIES POOL 430060 - SUPPLIES GROUNDS
430061 - SUPPLIES HAZARDOUS WASTE 430062 - SUPPLIES FIBAR M&O
430063 - SUPPLIES IRRIGATION 430064 - CHEMICAL PRE-EMERGENT 430065 - SUPP VARSITY FIELD 430066 - SUPP BASEBALL FIELD ELEM 430070 - SUPPLIES/TRANSP
430071 - SHOP TOOLS 430072 - GAS
430073 - DIESEL
430074 - SUPP OIL & GR TRANSP 430075 - TIRES/OTH VEHICLES 430076 - REPAIR SUPP TRANSP 430082 - INVENTORY ADJUSTMENT 430091 - OFFSET FOR 5700 OBJECTS 430092 - PURCHASING BIDS
430099 - REIMB SUPPLY

393,643 349,200 6,302 4,508,533 0
0 10,000 0
0 2,900 13,500
151,000 176,608 0
2,051,000 500
0 0
1,200 325,000 395,000 0 50,000 215,000 25,000 35,000 0 235,577 9,848 317,800 658,695 120,205 269,557 943,835 5,204 119,343 0
0

776,997 248,222 6,302 5,664,809 0
0 9,472 50,213 0 2,900 13,500
141,000 233,194 30,000 2,566,964 500
0 0
2,300 440,000 541,500 0 60,000 300,000 15,000 43,500 0 138,359 9,922 421,000 902,000 114,112 285,103
1,162,259 5,204 41,049
0 0

23

608,799 275,899 9,517 4,328,518 0
0 9,422 31,309 0 6,079 13,436
109,212 221,721 28,174 2,499,531 22
0 0
1,811 459,496 583,575 0 49,762 304,757 13,372 27,683 0 125,572 8,932 518,732 903,684 52,927 233,389 920,741 0
0 1,339
(506,585)

215,157 (73,301) 3,215 (180,015) 0
0 (578) 31,309 0 3,179 (64)
(41,788) 45,113 28,174 448,531 (478)
0 0
611 134,496 188,575 0
(238) 89,757 (11,628) (7,317) 0
(110,005) (915) 200,932 244,989 (67,278) (36,169) (23,094) (5,204) (119,343) 1,339 (506,585)

(168,198) 27,677 3,215 (1,336,291) 0
0 (49)
(18,904) 0
3,179 (64) (31,788) (11,473) (1,826) (67,433) (478)
0 0
(489) 19,496 42,075 0 (10,238) 4,757 (1,628) (15,817) 0 (12,787) (990) 97,732 1,684 (61,185) (51,714)
(241,518) (5,204) (41,049) 1,339 (506,585)

54.7 (21.0) 51.0 (4.0) N/A N/A (5.8) N/A N/A 109.6 (0.5) (27.7) 25.5 N/A 21.9 (95.7) N/A N/A 50.9 41.4 47.7 N/A (0.5) 41.7 (46.5) (20.9) N/A (46.7) (9.3) 63.2 37.2 (56.0) (13.4) (2.4) (100.0) (100.0) N/A N/A

(21.6) 11.1 51.0 (23.6) N/A N/A (0.5) (37.6) N/A 109.6 (0.5) (22.5) (4.9) (6.1) (2.6) (95.7) N/A N/A (21.3) 4.4 7.8 N/A (17.1) 1.6 (10.9) (36.4) N/A (9.2) (10.0) 23.2 0.2 (53.6) (18.1) (20.8)
(100.0) (100.0) N/A N/A

Fund: 01 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

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

4700 - Food 470000 - FOOD

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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

5200 - Travel and Conferences

520000 - CONF/TRAVEL

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

5300 - Dues and Memberships

530000 - DUES & MEMBERSHIP 580013 - ASSESSMENT SOFTWARE

5400 - Insurance

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

$112,858,370

9,291,967 0 0

$9,291,967

0 $0

$127,937,740 19.2%

4,108,356 $4,108,356

1,300,262 0
243,953 42,000 0

$1,586,215

74,876 0

$74,876

1,140,349 2,982,694 38,494 (1,346,778)

$2,814,759

$37,165,061

9,986,705 0 0

$9,986,705

81,774 $81,774

$54,729,279 8.4%

6,935,644 $6,935,644

2,318,019 30,000 269,516 42,135
0

$2,659,670

78,678 46,230

$124,908

1,140,349 3,698,985 38,494 (1,376,916)

$3,500,912

$23,226,032

7,838,262 0
487

$7,838,749

87,336 $87,336

$38,551,999 6.3%

5,282,537 $5,282,537

2,165,600 32,989 312,418 56,252 7,876

$2,575,135

68,111 792

$68,903

1,142,968 3,580,120 (15,563) (1,480,105)

$3,227,420

($89,632,338)

(1,453,705) 0
487

($1,453,218)

87,336 $87,336

($89,385,740)

1,174,181 $1,174,181

865,338 32,989 68,464 14,252 7,876

$988,920

(6,765) 792

($5,973)

2,619 597,426 (54,057) (133,327)

$412,661

($13,939,029)

(2,148,443) 0
487

($2,147,956)

5,562 $5,562

($16,177,280)

(1,653,107) ($1,653,107)

(152,419) 2,989 42,902 14,117 7,876

($84,535)

(10,567) (45,438)

($56,006)

2,619 (118,865) (54,057) (103,189)

($273,492)

(79.4)

(15.6) N/A N/A

(15.6)

N/A N/A

(69.9)

28.6 28.6

66.6 N/A 28.1 33.9 N/A

62.3

(9.0) N/A

(8.0)

0.2 20.0 (140.4) 9.9

14.7

(37.5)

(21.5) N/A N/A

(21.5)

6.8 6.8

(29.6)

(23.8) (23.8)

(6.6) 10.0 15.9 33.5 N/A

(3.2)

(13.4) (98.3)

(44.8)

0.2 (3.2) (140.4) 7.5

(7.8)

24

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5500 - Operations and Housekeeping Services

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

1,686,034 582,700 97,200
0 20,000 193,000
7,404,692 1,225,000

$11,208,625

1,806,034 708,700 122,200 2,500 23,000 171,000 8,060,285 1,750,000

$12,643,719

1,729,555 802,976 84,259 1,905 26,388 148,728 8,334,170 2,697,847

$13,825,828

43,522 220,276 (12,941) 1,905 6,388 (44,272) 929,478 1,472,847

$2,617,203

(76,478) 94,276 (37,941) (595) 3,388 (22,272) 273,885 947,847

$1,182,110

2.6                     (4.2) 37.8                     13.3 (13.3)                  (31.0) N/A                  (23.8) 31.9                     14.7 (22.9)                  (13.0) 12.6                       3.4 120.2                     54.2

23.3	9.3

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

3,122,050 3,176,562 379,175 3,130 165,942 207,035 114,300 39,000 56,400 5,000 800,000 25,000 83,150 521,435
0 0 0

$8,698,179

0 0 0 0 0 0 0

2,919,776 3,159,074 410,615 2,860 500,521 189,719 114,700 39,000 56,400 15,000 975,850 25,000 117,357 461,068
0 0 0

$8,986,939

0 0 0 0 0 0 0

25

2,826,404 3,097,479 439,530 270 372,396 200,543 83,680 36,628 58,700
0 1,081,874 9,091 147,494 362,406
0 0 0

$8,716,495

0 0 0 0 0 0 0

(295,646) (79,083) 60,355 (2,860) 206,455 (6,492) (30,620) (2,372) 2,300 (5,000) 281,874 (15,909) 64,344 (159,029) 0
0 0

$18,317

0 0 0 0 0 0 0

(93,372) (61,595) 28,915 (2,590) (128,125) 10,824 (31,020) (2,372) 2,300 (15,000) 106,024 (15,909) 30,137 (98,662) 0
0 0

($270,444)

0 0 0 0 0 0 0

(9.5) (2.5) 15.9 (91.4) 124.4 (3.1) (26.8) (6.1) 4.1 (100.0) 35.2 (63.6) 77.4 (30.5) N/A N/A N/A

0.2

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

(3.2) (1.9) 7.0 (90.6) (25.6) 5.7 (27.0) (6.1) 4.1 (100.0) 10.9 (63.6) 25.7 (21.4) N/A N/A N/A

(3.0)

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

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

571020 - DIRECT COST/TRANSPORTATION 571025 - DIRECT COST/LCAP FUNDED 571040 - DIRECT COST/GAD
571047 - DIRECT COST/ED SEMINARS 571050 - DIRECT COST/COPIER 571052 - DIRECT COST/SCANBACK 571060 - DIRECT COST/TECHNOLOGY 571070 - DIRECT COST/TEACH CTR 571080 - DIRECT COST/FUEL
571081 - DIRECT COST/MET PAC

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

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575002 - DIRECT COST/CUSD TODAY INTERFN 575003 - DIRECT COST/UTILITY INTERFUND 575005 - DIRECT COST CUSTODIAL INTERFUN 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575047 - DIRECT COST/SEMINARS INTERFUND 575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575060 - DIRECT COST/TECH INTERFUND 575070 - DIRECT COST/TCH CTR INTERFUND 575080 - INTER-FUND DIRECT COST FUEL 575081 - DIRECT COST/MET PAC INTERFUND 575090 - DC TRANSFER INTERFUND CD

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

$0

0 (12,000) (195,000) (89,102) (10,675) (32,150) 0 (22,630) (175) (5,700) (2,770)
0 (25,125) (14,300) 0
0

($409,627)

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

$0

0 (22,000) (195,000) (86,102) (16,575) (18,108) 0 (20,204) 0
(8,139) (12,625) 0 (29,708) (17,806) 0
0

($426,267)

0 0 0 0 0 0 0 (2) 0 0 0 0

($2)

0 (13,510) (195,000) (86,102) (6,490) (12,845) 0 (14,905) 0
(6,641) (2,688) 0 (20,106) (14,452) 0
(3,869,508)

($4,242,247)

0 0 0 0 0 0 0 (2) 0 0 0 0

($2)

0 (1,510) 0 3,000 4,185 19,305 0 7,725 175 (941) 82
0 5,019 (152) 0
(3,869,508)

($3,832,620)

0 0 0 0 0 0 0 (2) 0 0 0 0

($2)

0 8,490 0
0 10,085 5,263 0 5,300 0 1,497 9,937 0 9,602 3,354 0
(3,869,508)

($3,815,981)

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

N/A	N/A

N/A                      N/A 12.6                  (38.6) 0.0                       0.0 (3.4)                       0.0 (39.2)                  (60.8) (60.0)                  (29.1) N/A                      N/A (34.1)                  (26.2) (100.0)                      N/A 16.5                  (18.4) (3.0)                  (78.7) N/A                      N/A (20.0)                  (32.3) 1.1                  (18.8) N/A                      N/A N/A                      N/A

935.6	895.2

5800 - Professional/Consulting Services and Operating Expenditures

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

332,746 4,018,548 792,600 1,705,558

428,081 4,484,497 707,605 1,856,358

26

289,977 3,466,544 1,124,260 1,548,632

(42,769) (552,004) 331,660 (156,926)

(138,104) (1,017,953) 416,655 (307,726)

(12.9)                  (32.3) (13.7)                  (22.7) 41.8                     58.9 (9.2)                  (16.6)

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5800 - Professional/Consulting Services and Operating Expenditures

580006 - ADVERTISING

580007 - FEES/ADMINISTRATIVE 580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER
580010 - SOFTWARE LICENSE 580011 - FCOE STRS PENATLIES
580012 - SOFTWARE LICENSE CURRICULUM 580021 - LEGAL SETTLEMENTS
580023 - CONS FEE TRANS/QZAB 580024 - CONS FEE TRUSTEE 580025 - CONS FEE/ CCELC 580032 - UNDERWRITER'S FEES 580036 - COST OF ISSUANCE MISC 580050 - ACTUARIAL ADJUST 580090 - BUDGET RESERVE 580099 - CONTRACT REIMB

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

52,437 30,227 515,800 606,115 1,306,379 1,000 3,468,556 100,000
0 0 0 0 0 0
585,101 0

$13,515,068

551,646 160,661 240,394 0
0

$952,701

$42,549,152

6.4%

70,131 34,937 512,997 760,758 2,623,599 1,000 2,421,653 280,000
0 0 0 0 0 0
159,347 0

$14,340,961

720,198 184,705 310,715 0
0

$1,215,618

$49,982,105

7.7%

72,847 23,502 529,356 766,107 2,179,139 0 2,266,632 163,564
0 0 0 0 0 0 0
42,412

$12,472,970

612,833 177,780 272,449 574
0

$1,063,636

$42,990,675

7.0%

20,410 (6,725) 13,556 159,991 872,759 (1,000) (1,201,924) 63,564
0 0 0 0 0 0
(585,101) 42,412

($1,042,098)

61,187 17,119 32,056 574
0

$110,936

$441,523

2,716 (11,435) 16,359 5,349 (444,460) (1,000) (155,021) (116,436) 0
0 0 0 0 0
(159,347) 42,412

($1,867,991)

(107,365) (6,924) (38,266) 574
0

($151,981)

($6,991,430)

38.9 (22.2) 2.6 26.4 66.8 (100.0) (34.7) 63.6 N/A N/A N/A N/A N/A N/A (100.0) N/A

(7.7)

11.1 10.7 13.3 N/A N/A

11.6

1.0

3.9 (32.7) 3.2 0.7 (16.9)
(100.0) (6.4) (41.6) N/A N/A N/A N/A N/A N/A (100.0) N/A

(13.0)

(14.9) (3.7) (12.3) N/A N/A

(12.5)

(14.0)

27

Fund: 01 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

6200 - Buildings and Improvements of Buildings

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

6400 - Equipment

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

6000 - 6999 Capital Outlay

Percent of Total

90,000 0 0 0

$90,000

4,022,414 0 0

$4,022,414

383,539 0

$383,539

$4,495,952

0.7%

200,000 76,146 0
0

$276,146

11,220,766 0 0

$11,220,766

2,917,209 0

$2,917,209

$14,414,120

2.2%

194,101 36,158 0
0

$230,258

5,896,684 0 0

$5,896,684

535,989 0

$535,989

$6,662,931

1.1%

104,101 36,158 0
0

$140,258

1,874,270 0 0

$1,874,270

152,450 0

$152,450

$2,166,979

(5,899) (39,988) 0
0

($45,888)

(5,324,081) 0 0

($5,324,081)

(2,381,220) 0

($2,381,220)

($7,751,189)

115.7	(2.9) N/A                  (52.5) N/A                      N/A N/A                      N/A

155.8	(16.6)

46.6	(47.4) N/A                      N/A N/A                      N/A

46.6	(47.4)

39.7                  (81.6) N/A                      N/A

39.7	(81.6)

48.2	(53.8)

28

Fund: 01 SubFund: -

7000 - 7499 Other Outgo

7130 - State Special Schools

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

713000 - STATE SP SCH	20,000

$20,000

20,000

$20,000

23,305	3,305

$23,305	$3,305

3,305	16.5	16.5

$3,305	16.5	16.5

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

714200 - OTH TUITION/DEFICIT PAY CO

7283 - All Other Transfers to JPAs

722300 - TRANSFER OUT TO JPA CART

7310 - Transfers of Indirect Costs

731010 - DIRECT SUP/INDIRECT COST

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

7000 - 7499 Other Outgo

Percent of Total

0 $0

1,425,946 $1,425,946

0 $0

(1,590,834) ($1,590,834)

11,943 $11,943

419,547 $419,547

$286,602

0.0%

0 $0

1,524,424 $1,524,424

0 $0

(1,692,303) ($1,692,303)

11,943 $11,943

419,547 $419,547

$283,611

0.0%

22,968 $22,968

1,524,424 $1,524,424

0 $0

(1,859,625) ($1,859,625)

11,943 $11,943

419,547 $419,547

$142,561

0.0%

22,968 $22,968

98,478 $98,478

0 $0

(268,791) ($268,791)

0 $0

0 $0

($144,041)

22,968                      N/A                      N/A $22,968                     N/A                     N/A

0                       6.9                       0.0 $0                       6.9                       0.0

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

(167,323)                     16.9                       9.9 ($167,323)                     16.9                       9.9

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

($141,050)	(50.3)	(49.7)

29

Fund: 01 SubFund: -

7600 - 7629 Interfund Transfers Out

7611 - From General Fund to Child Development Fund

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

761101 - TRANSFER TO CHILD DEVELOPMENT

7612 - Between General Fund and Special Reserve Fund

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

7619 - Other Authorized Interfund Transfers Out

761903 - TRANSFER TO ADULT FUND 761904 - TRANSFER TO COP
761905 - TRANSFER TO RCA 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 2,937,211

$2,937,211

846,880 886,975 0
0 0 0 0
2,800,000

$4,533,855

$7,471,066

1.1%

0 $0

0 2,937,211

$2,937,211

846,880 886,975 0
0 0 0 0
4,700,000

$6,433,855

$9,371,066

1.4%

0 $0

0 4,288,089

$4,288,089

846,880 886,975 0
0 0 0 0
4,700,000

$6,433,855

$10,721,944

1.8%

0 $0

0 1,350,878

$1,350,878

0 0 0 0 0 0 0
1,900,000

$1,900,000

$3,250,878

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

0                      N/A                      N/A 1,350,878                     46.0                     46.0

$1,350,878	46.0	46.0

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                     67.9	0.0

$0	41.9	0.0

$1,350,878	43.5	14.4

30

Summary of Revisions

2022-2023 Charter School Fund Annual Report

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

Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                  Annual

$ 22,130

Increase/(Decrease)

$ -0-	$ 146,214	$ 146,214 I. 2022-23 Charter School Revenues

A. Local Control Funding Formula (LCFF)

LCFF revenues changed from $9,920,672 at Third Quarter to $10,052,210 at Annual, an increase of $131,538 largely due to prior year LCFF corrections.

Change from 3rd Quarter to Annual	$	131,538

2022-23	2022-23
Adopted Budget	Annual	Increase/(Decrease)

C. State Revenues

State Revenues changed from $1,462,376 at Third Quarter to $1,585,572 at Annual, an increase of $123,196. The net increase is due to an unexpected increase to the Arts, Music, and Instructional Materials (AMI) Block Grant funding as well as increased lottery funding which was offset by decreased funding to the Emergency Learning Recovery grant.

$ 6,386,201	$ 10,052,210	$ 3,666,009

B. Federal Revenues

Federal Revenues increased from $124,084 at Third Quarter to $146,214 at Annual, an increase of $22,130.

Item

Lottery Revenues AMI Block Grant Learning Recovery Other
Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                  Annual

Budget Adjustment $	88,682
242,379 (126,232)
         (81,633) $     123,196

Increase/(Decrease)

$ 154,926	$ 1,585,572	$ 1,430,646

31

D. Local Revenues

Change from 3rd Quarter to Annual	$ 152,922

Local Revenues changed from $116,300 at Third Quarter to a negative $7,641 at Annual, a decrease of $123,941.	The net decrease is primarily due to a decrease in the fair market value of our funds at the Fresno County Treasury. This is anticipated to be a temporary condition as we move forward to the next fiscal year. As such the fair market adjustment will have no practical effect on the day-to-day operation of the Fund.

2022-23	2022-23

Adopted Budget	Annual	Increase/(Decrease)

$ 6,659,027	$ 11,776,354	$ 5,117,327

II. 2022-23CharterSchoolFundExpenditures

A. Certificated Personnel Salaries

Item

Interest & Local Fees

Fair Market Value Adjustment Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                  Annual

Budget Adjustment $         43,780
        (167,721) $     (123,941)

Increase/(Decrease)

Certificated Personnel Salaries changed from $4,922,730 at Third Quarter to $4,429,400 at Annual, a decrease of $493,330. The decreases are related to positions that ended up not being filled due to the nature of student enrollment trends throughout the school year.

$ 117,900	$ (7,641)	$	(125,541)

E. Total Charter School Revenues

Item

Teacher Salaries

Pupil Support Salaries Supervisor and Other Salaries

Change from 3rd Quarter to Annual

Budget Adjustment $ (341,682)
(146,348)

	(5,300)

$ (493,330)

Total Charter School Revenues changed from $11,623,432 at Third Quarter to $11,776,354 at Annual, an increase of $152,922.

2022-23 Adopted Budget

$ 3,440,802

2022-23 Annual

$ 4,929,400

Increase/(Decrease)

$	988,598

32

B. Classified Personnel Salaries

Change from 3rd Quarter to Annual	$ (34,795)

Classified Personnel Salaries changed from $458,460 at Third Quarter to $428,011 at Annual, a decrease of $30,449. The decrease was primarily related to a decrease in student liaisons utilized.

2022-23 Adopted Budget

$ 1,831,999

2022-23 Annual

$ 2,028,461

Increase/(Decrease)

$ 196,462

Item

Instructional Salaries Office Salaries
Other Salaries

Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                  Annual

$ 780,909	$ 428,011

Budget Adjustment $        2,678
2,020

      (35,147) $ (30,449)

Increase/(Decrease)

$ (352,898)

D. Books, Supplies and Other Materials

Books Supplies and Other Materials changed from $465,147 at Third Quarter to $154,562 at Annual, a decrease of $310,585. The reduction is largely due to a large procurement of computers that did not come to fruition due to supply levels.

C. Employee Benefits

Employee Benefits changed from $2,063,256 at Third Quarter to $2,028,461 at Annual, a decrease of $34,795.	The change is directly related to the previously mentioned salary adjustments.

Item

Noncapitalized Equipment & Other Materials and Supplies
Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                  Annual

$ 489,765	$ 154,562

Budget Adjustment $        (241,030)
            (69,555) $        (310,585)

Increase/(Decrease)

$ (335,203)

33

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $409,385 at Third Quarter to $575,716 at Annual, an increase of $166,331. The change is primarily due to increased software license costs to the fund which came in at the end of the fiscal year.

Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                  Annual

$ -0-	$ -0-

G. Other Outgo Expenditures

$ (30,000)

Increase/(Decrease)

$ -0-

Item

Professional and Consulting Miscellaneous
Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                  Annual

Budget Adjustment

$	163,832

              2,499 $       166,331

Increase/(Decrease)

Other	Outgo	Expenditures	changed	from $198,909 at Third Quarter to $255,437 at Annual, an increase of $56,528. The increase is due to an increase in expenditures applicable to indirect costs.

$ 457,791	$ 575,716	$	117,925	Change from 3rd Quarter to Annual	$ 56,528

F. Capital Outlay Expenditures

Other	Outgo	Expenditures	changed	from $30,000 at Third Quarter to $-0- at Annual, a decrease of $30,000 since the project ended up being less than the capitalization threshold of $25,000.

2022-23 Adopted Budget

$ 134,480

2022-23 Annual

$ 255,437

Increase/(Decrease)

$ 120,957

34

G. Total Charter School Fund Expenditures

Beginning Fund Balance, Audited 7/1/22	$ 8,189,353

Total	Charter	School	Fund	expenditures changed from $8,547,887 at Third Quarter to $7,871,588 at Annual, a decrease of $676,299.

2022-23 Revenues

2022-23 Expenditures

11,776,354

 7,871,588

Surplus/(Deficit) (1)	     3,904,766

Change from 3rd Quarter to Annual	$	(676,299)	Ending Fund Balance, 6/30/23, Unaudited	$12,094,118

2022-23 Adopted Budget

$ 7,135,746

2022-23 Annual

$ 7,871,588

Increase/(Decrease)

$ 735,842

Restricted:

Educator Effectiveness Block Grant Arts, Music & Instructional Materials A-G Completion Grant
A-G Learning Loss Mitigation Learning Recovery Block Grant
Ethnic Studies Block Grant

$         54,922 501,886 54,294 26,423 652,970
13,269

III. Charter School Fund Balance

Total revenues are $11,776,354 and total expenditures	are	$7,871,588	at	Annual, resulting in a surplus of $3,904,766 and an ongoing operating surplus of $2,523,915. The ending fund balance for the 2022-23 fiscal year is:

Assigned:

LCAP Carryover Capital Outlay
Subtotal of Components

General Reserve 6/30/23

General Reserve as a % of Expenditures

One-Time Items in 2022-23 Fiscal Year: Categorical Revenues
Air conditioning repairs

Net One-Time Items (2)

9,605

 10,387,170

 11,700,539

$	393,580

5.0%

$ (1,404,609)

	23,758

 ( 1,380,851)

Ongoing Operating Surplus (1 + 2)	$ 2,523,915

35

Fund: 09 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

09 - CHARTER SCHOOLS	$6,659,027	$11,623,432	$11,776,354	$5,117,327	$152,922	76.8	1.3
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

3,126,805

$3,126,805

6,000,282

$6,000,282

7,153,446

$7,153,446

4,026,641

$4,026,641

1,153,164	128.8	19.2

$1,153,164	128.8	19.2

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.	1,733,966

$1,733,966

2,655,332

$2,655,332

806,817

$806,817

(927,149)

($927,149)

(1,848,515)

($1,848,515)

(53.5)	(69.6)

(53.5)	(69.6)

8015 - Charter Schools General Purpose Entitlement - State Aid

801500 - RL CHARTER SCHOOL APPORT                                                   0 $0

8019 - LCFF/Revenue Limit State Aid - Prior Years

801900 - RL ST AID PRIOR YEAR                                                                 0 $0

8091 - LCFF Transfers - Current Year

809100 - RL TRANSFER - CHARTER	0

$0

8096 - Transfers to Charter Schools in Lieu of Property Taxes

0 $0

(22,535) ($22,535)

0

$0

0 $0

61,417 $61,417

0

$0

0 $0

61,417 $61,417

0

$0

0 $0

83,952 $83,952

0

$0

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

N/A                (372.5) N/A                (372.5)

N/A	N/A

N/A	N/A

809600 - IN LIEU PROPERTY TAX TRANSFER

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

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

8100 - 8299 Federal Revenue

Percent of Total

1,525,430 $1,525,430

0 $0

$6,386,201 95.9%

0 $0

$0

0.0%

1,287,593 $1,287,593

0 $0

$9,920,672 85.4%

124,084 $124,084

$124,084 1.1%

36

2,030,530 $2,030,530

0 $0

$10,052,210 85.4%

146,214 $146,214

$146,214

1.2%

505,100 $505,100

0 $0

$3,666,009

146,214 $146,214

$146,214

742,937                     33.1                     57.7 $742,937                     33.1                     57.7

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

$131,538	57.4	1.3

22,130                      N/A                     17.8 $22,130                     N/A                     17.8

$22,130	N/A	17.8

Fund: 09 SubFund: -

8300 - 8599 Other State Revenue

8550 - Mandated Cost Reimbursements

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

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

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

23,370 $23,370

131,556 0

$131,556

0 0

$0

$154,926 2.3%

110,000

$110,000

31,802 $31,802

280,752 (74,059)

$206,693

1,223,881 0

$1,223,881

$1,462,376 12.6%

110,000

$110,000

31,802 $31,802

254,788 40,586

$295,375

1,258,395 0

$1,258,395

$1,585,572 13.5%

159,114

$159,114

8,432 $8,432

123,232 40,586

$163,819

1,258,395 0

$1,258,395

$1,430,646

49,114

$49,114

0 $0

(25,964) 114,645

$88,682

34,514 0

$34,514

$123,196

49,114

$49,114

36.1                       0.0 36.1                       0.0

93.7                     (9.2) N/A                (154.8)

124.5	42.9

N/A                       2.8 N/A                      N/A

N/A	2.8

923.4	8.4

44.6	44.6

44.6	44.6

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

7,900 $7,900

$117,900

1.8%

0 $0

6,300 $6,300

$116,300

1.0%

(167,721) ($167,721)

966 $966

($7,641)

-0.1%

(167,721) ($167,721)

(6,934) ($6,934)

($125,541)

(167,721) ($167,721)

(5,334) ($5,334)

($123,941)

N/A N/A

(87.8) (87.8)

(106.5)

N/A N/A

(84.7) (84.7)

(106.6)

37

Fund: 09 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

898000 - CONTRIB FR UNRESTRICTED REV 898002 - CONTRIB FOR LCAP

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

8980 - 8999 Contributions

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

$0	N/A	N/A

38

Fund: 09 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

09 - CHARTER SCHOOLS	$7,135,746	$8,547,887	$7,871,588	$735,842	($676,299)	10.3	(7.9)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

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

2,476,530 86,553 1,500 135,702
0

$2,700,285

0 575,977 0
0 13,291 165

$589,433

3,776,506 116,645 1,815 102,417
0

$3,997,383

34,236 422,329 124,369 0 17,033 0

$597,967

3,448,016 105,017 3,795 98,873
0

$3,655,701

0 364,043 64,528 0 23,047 0

$451,619

971,486 18,464 2,295 (36,829) 0

$955,416

0 (211,934) 64,528
0 9,756 (165)

($137,814)

(328,490) (11,628) 1,980 (3,544)
0

($341,682)

(34,236) (58,286) (59,841) 0
6,014 0

($146,348)

39.2 21.3 153.0 (27.1) N/A

35.4

N/A (36.8) N/A N/A 73.4 (100.0)

(23.4)

(8.7) (10.0) 109.1 (3.5) N/A

(8.5)

(100.0) (13.8) (48.1) N/A 35.3 N/A

(24.5)

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL

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

1900 - Other Certificated Salaries

190003 - TRANSITION COORDINATORS 190040 - OTH CERT HOURLY

1000 - 1999 Certificated Personnel Salaries

Percent of Total

113,124 0 37,960 0

$151,084

0 0

$0

$3,440,802

48.2%

132,632 0 40,617 37,294

$210,543

116,837 0

$116,837

$4,922,730

57.6%

124,597 0 40,617 37,294

$202,509

119,571 0

$119,571

$4,429,400

56.3%

11,473 0 2,657 37,294

$51,425

119,571 0

$119,571

$988,598

(8,035) 0 0 0

($8,034)

2,734 0

$2,734

($493,330)

10.1                     (6.1) N/A                      N/A 7.0                       0.0 N/A                       0.0

34.0	(3.8)

N/A                       2.3 N/A                      N/A

N/A	2.3

28.7	(10.0)

39

Fund: 09 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

376,113 0
733

$376,846

0 $0

232,357 0 14,813 1,784

$248,954

0 155,109 0
0 0 0 0

$155,109

$780,909

10.9%

126,320 116
0

$126,436

0 $0

254,826 0 0 0

$254,826

0 77,198 0
0 0 0 0

$77,198

$458,460

5.4%

127,686 1,429
0

$129,114

0 $0

256,846 0 0 0

$256,846

0 41,307 0
0 0
745 0

$42,052

$428,011

5.4%

(248,427) 1,429 (733)

($247,732)

0 $0

24,489 0 (14,813) (1,784)

$7,892

0 (113,802) 0
0 0
745 0

($113,057)

($352,898)

1,366 1,313 0

$2,678

0 $0

2,020 0 0 0

$2,020

0 (35,891) 0
0 0
745 0

($35,146)

($30,449)

(66.1)                       1.1 N/A                1131.5 (100.0)                      N/A

(65.7)	2.1

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

10.5                       0.8 N/A                      N/A (100.0)                      N/A (100.0)                      N/A

3.2	0.8

N/A                      N/A (73.4)                  (46.5) N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A

(72.9)	(45.5)

(45.2)	(6.6)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

597,832 3,279

$601,111

786,328 3,569

$789,897

814,802 4,812

$819,614

216,970 1,533

$218,503

28,474                     36.3                       3.6 1,243                     46.7                     34.8

$29,717	36.3	3.8

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED                                                                   3,821                                  0 $3,821                               $0

40

0	(3,821)

$0	($3,821)

0	(100.0)	N/A

$0	(100.0)	N/A

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	22,633

$22,633

25,465

$25,465

25,465	2,832

$25,465	$2,832

0	12.5	0.0

$0	12.5	0.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

340211 - HEALTH CLASS 340212 - DENTAL CLASS 340213 - VISION CLASS

157,593 153

$157,746

5,525 47,733 0
0 259 0

$53,517

38,494 9,609 0
171 48 0

$48,322

487,534 36,694 6,844 2,377

$533,449

163,402 12,298 2,288

116,261 27

$116,288

6,223 61,186 0
0 814 6

$68,229

28,446 6,653 0
7 2 0

$35,108

587,711 37,638 7,262 2,631

$635,242

121,458 7,927 1,530

108,035 27

$108,062

5,965 59,987 0
0 930 40

$66,922

25,326 5,923 0
135 31 0

$31,415

557,837 36,943 7,101 2,485

$604,366

107,060 6,819 1,310

(49,558) (126)

($49,684)

440 12,254 0
0 671 40

$13,405

(13,168) (3,686) 0
(36) (17) 0

($16,907)

70,303 249 257 108

$70,917

(56,342) (5,479) (978)

(8,226) 0

($8,226)

(258) (1,199) 0
0 116 34

($1,307)

(3,120) (730)
0 128 29 0

($3,693)

(29,874) (695) (161) (146)

($30,876)

(14,398) (1,108) (220)

(31.4)                     (7.1) (82.3)                       0.3

(31.5)	(7.1)

8.0                     (4.2) 25.7                     (2.0) N/A                      N/A N/A                      N/A 259.1                     14.2 N/A                   570.2

25.0	(1.9)

(34.2)                  (11.0) (38.4)                  (11.0) N/A                      N/A (21.3)                1823.0 (34.4)                1474.0 N/A                      N/A

(35.0)	(10.5)

14.4	(5.1) 0.7	(1.8) 3.8	(2.2) 4.6	(5.5)

13.3	(4.9)

(34.5)	(11.9) (44.6)	(14.0) (42.7)	(14.4)

41

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

340214 - LIFE INS CLASS 340216 - DIS CLASS

659 2,633

$181,280

470 1,568

$132,953

416 1,318

$116,922

(243) (1,315)

($64,358)

(54) (250)

($16,031)

(36.9)                  (11.5) (50.0)                  (16.0)

(35.5)	(12.1)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

16,125 80

$16,205

3,311 5

$3,316

21,087 282

$21,369

2,293 1

$2,294

21,325 296

$21,621

2,048 11

$2,059

5,200 216

$5,416

(1,263) 6

($1,257)

238                     32.2                       1.1 14                   269.7                       4.9

$252	33.4	1.2

(245)                  (38.1)                  (10.7) 10                   117.2                   986.0

($235)	(37.9)	(10.2)

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

38,587 215

$38,802

7,947 14

$7,961

128,412

50,609 675

$51,284

5,500 1

$5,501

146,027

52,383 770

$53,153

5,110 1

$5,111

140,890

13,796 555

$14,351

(2,837) (13)

($2,850)

12,478

1,774                     35.8                       3.5 95                   258.0                     14.0

$1,869	37.0	3.6

(390)                  (35.7)                     (7.1) 0                  (92.5)                       5.0

($390)	(35.8)	(7.1)

(5,137)	9.7	(3.5)

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

$128,412

19,523 $19,523

12,863 254
72 27

$13,216

$146,027

13,951 $13,951

16,873 324 226 391

$17,814

$140,890

12,682 $12,682

17,461 338 257 411

$18,467

$12,478

(6,841) ($6,841)

4,598 84 185 384

$5,251

($5,137)	9.7	(3.5)

(1,269)                  (35.0)                     (9.1) ($1,269)                  (35.0)                    (9.1)

588	35.7	3.5 14	33.1	4.4 31                   256.3                     13.5 20                 1421.9	5.1

$653	39.7	3.7

42

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials 410000 - TEXTBOOKS

4300 - Materials and Supplies

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

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

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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

2,650 0
13 22

$2,685

$1,831,999 25.7% 84.8%

4,200 $4,200

117,972 0 0
5,998 37,920

$161,890

323,675 $323,675

$489,765 6.9%

0

$0

1,833 0 1 0

$1,834

$2,063,256 24.1% 87.1%

4,200 $4,200

73,464 0 0
7,998 46,010

$127,472

333,475 $333,475

$465,147 5.4%

0

$0

1,703 0 9 0

$1,712

$2,028,461 25.8% 87.5%

0 $0

33,847 0 0
6,087 22,183

$62,117

92,445 $92,445

$154,562 2.0%

0

$0

(947) 0
(4) (22)

($973)

$196,462

(4,200) ($4,200)

(84,125) 0 0
89 (15,737)

($99,773)

(231,230) ($231,230)

($335,203)

0

$0

(130) 0 8 0

($122)

($34,795)

(4,200) ($4,200)

(39,617) 0 0
(1,911) (23,827)

($65,355)

(241,030) ($241,030)

($310,585)

0

$0

(35.7) N/A (33.2) (100.0)

(36.2)

10.7

(100.0) (100.0)

(71.3) N/A N/A 1.5 (41.5)

(61.6)

(71.4) (71.4)

(68.4)

N/A

N/A

(7.1) N/A 769.0 N/A

(6.6)

(1.7)

(100.0) (100.0)

(53.9) N/A N/A (23.9) (51.8)

(51.3)

(72.3) (72.3)

(66.8)

N/A

N/A

43

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

19,810 1,058

$20,868

1,970 $1,970

3,000 30,000

$33,000

1,500 1,238

$2,738

1,970 $1,970

3,000 30,600

$33,600

4,417 1,473

$5,890

485 $485

1,911 27,112

$29,023

(15,393) 415

($14,978)

(1,485) ($1,485)

(1,089) (2,888)

($3,977)

2,917 235

$3,152

(1,485) ($1,485)

(1,089) (3,488)

($4,577)

(77.7)                   194.4 39.2                     19.0

(71.8)	115.1

(75.4)                  (75.4) (75.4)                  (75.4)

(36.3)                  (36.3) (9.6)                  (11.4)

(12.1)	(13.6)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs

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

1,219 1,100 0 1,600 0 52,498

$56,417

0 0 0

$0

1,219 1,132 0 1,600 0 52,498

$56,449

0 0 0

$0

24,562 1,121 0
0 0
34,800

$60,483

0 0 2

$2

23,343 21
0 (1,600) 0 (17,698)

$4,066

0 0 2

$2

23,343 (11)
0 (1,600) 0 (17,698)

$4,034

0 0 2

$2

1914.9 1.9 N/A (100.0) N/A (33.7)

7.2

N/A N/A N/A

N/A

1914.9 (0.9) N/A (100.0) N/A (33.7)

7.1

N/A N/A N/A

N/A

44

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5750 - Transfers of Direct Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

0                                  0 0                                  0 75                               75
1,400                          1,400 2,300                          2,300 175                                  0 725                             725 320                             320 55                               65

$5,050	$4,885

0                                  0 0                                  0 55                             (20)
118                       (1,282) 989                       (1,311) 0                          (175) 243                          (482) 535                             215 0                             (55)

$1,940	($3,110)

0 0
(20) (1,282) (1,311) 0
(482) 215 (65)

($2,945)

N/A N/A (26.7) (91.6) (57.0) (100.0) (66.5) 67.2 (100.0)

(61.6)

N/A N/A (26.7) (91.6) (57.0) N/A (66.5) 67.2 (100.0)

(60.3)

5800 - Professional/Consulting Services and Operating Expenditures

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

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

5900 - Communications

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

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

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

6000 - 6999 Capital Outlay

Percent of Total

0 12,500 30,000 1,022 4,300 289,100 0

$336,922

223 541 2,800

$3,564

$457,791 6.4%

0 $0

$0

0.0%

0 12,675 30,000 1,022 4,900 256,868 0

$305,465

2,737 541 1,000

$4,278

$409,385 4.8%

30,000 $30,000

$30,000

0.4%

0 717 0 950
8,639 458,992 0

$469,297

2,286 5,528 781

$8,596

$575,716 7.3%

0 $0

$0

0.0%

0 (11,783) (30,000) (72) 4,339 169,892 0

$132,375

2,063 4,987 (2,019)

$5,032

$117,925

0 $0

$0

0 (11,958) (30,000) (72) 3,739 202,124 0

$163,832

(451) 4,987 (219)

$4,318

$166,331

(30,000) ($30,000)

($30,000)

N/A (94.3) (100.0) (7.0) 100.9 58.8 N/A

39.3

925.3 921.9 (72.1)

141.2

25.8

N/A N/A

N/A

N/A (94.3) (100.0) (7.0) 76.3 78.7 N/A

53.6

(16.5) 921.9 (21.9)

100.9

40.6

(100.0) (100.0)

(100.0)

45

Fund: 09 SubFund: -

7000 - 7499 Other Outgo

7310 - Transfers of Indirect Costs

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

731010 - DIRECT SUP/INDIRECT COST

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

761911 - TRANSFER TO DEV FEES II

761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

134,480 $134,480

$134,480 1.9%

0 0

$0

$0

0.0%

0 $0

198,909 $198,909

$198,909 2.3%

0 0

$0

$0

0.0%

0 $0

255,437 $255,437

$255,437 3.2%

0 0

$0

$0

0.0%

0 $0

120,957 $120,957

$120,957

0 0

$0

$0

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

56,528                     89.9                     28.4 $56,528                     89.9                     28.4

$56,528	89.9	28.4

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

$0	N/A	N/A

$0	N/A	N/A

46

Summary of Revisions

2022-2023 Adult Fund Annual Report

The following narrative will summarize the major
revenue and expenditure categories for the Adult	Change from 3rd Quarter to Annual	$ (81,780) Fund:

I. 2022-23 Adult Fund Revenues

A. Federal Revenues

2022-23 Adopted Budget

$ 2,832,466

2022-23 Annual

$ 2,778,478

Increase/(Decrease)

$ (53,988)

Federal Revenues changed from $1,048,224 at Third Quarter to $1,039,641 at Annual, a decrease of $8,583. This decrease is due to a reduced distribution of student Pell grant dollars. The decreased revenue is offset by a reduction in expenditures.

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

C. Local Revenues

Local Revenues changed from $1,635,550 at Third Quarter to $1,818,956 at Annual, an increase of $183,406. The increase is primarily due to additional class fees received for Career Technical	Education	(CTE)	Business	and Nursing program classes, and Community Education classes.

2022-23 Adopted Budget

$ 1,020,000

2022-23 Annual

$ 1,039,641

Increase/(Decrease)

$ 19,641

Item
Increased Class Fees Interest/Fair Market Value Adj
Change from 3rd Quarter to Annual

Budget Adjustment $ 157,748 $ 25,658 $ 183,406

B. State Revenues

State Revenues changed from $2,860,258 at Third Quarter to $2,778,478 at Annual, a decrease of $53,988. This decrease is due to revising	the	booking	of	CalWORKs apportionment funds to the year received.

47

2022-23 Adopted Budget

$ 1,525,050

2022-23 Annual

$ 1,818,956

Increase/(Decrease)

$ 293,906

D. Other Transfers In

Other Transfers In of $846,880 are unchanged at Annual. This represents the General Fund contribution to the Adult Fund.

Change from 3rd Quarter to Annual	$ -0-

II. 2022-2023 Adult Fund Expenditures

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $2,230,104 at Third Quarter to $2,226,709 at Annual, a decrease of $3,396. The decrease is primarily due to reduced summer hours.

2022-23 Adopted Budget

$ 846,880

2022-23 Annual

$ 846,880

Increase/(Decrease)	Change from 3rd Quarter to Annual	$ (3,396) $ -0-

2022-23 Adopted Budget

E. Total Adult Fund Revenues	$ 2,089,570

2022-23 Annual

$ 2,226,709

Increase/(Decrease)

$ 137,138

Total Adult Fund Revenues changed from $6,390,912 at Third Quarter to $6,483,955 at Annual, an increase of $93,043.

Change from 3rd Quarter to Annual	$ 93,043

2022-23	2022-23
Adopted Budget	Annual	Increase/(Decrease)

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $1,603,942 at Third Quarter to $1,564,591 at Annual, a decrease of $39,351. The decrease is primarily due to unfilled classified positions.

$ 6,224,396	$ 6,483,955	$ 259,559	Change from 3rd Quarter to Annual	$ (39,351)

2022-23 Adopted Budget

$ 1,520,991

2022-23 Annual

$ 1,564,591

Increase/(Decrease)

$ 43,600

48

C. Employee Benefits

Employee Benefits changed from $1,746,672 at Third Quarter to $1,676,028 at Annual, a decrease of $70,643. The decrease is primarily due to the reduced salaries stated above.

Item

Other Supplies Textbooks Equipment
Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                  Annual

Budget Adjustment $ (7,585)
(31,001)

 (13,109) $ (51,695)

Increase/(Decrease)

$ 429,660	$ 349,383	$ (80,277)

Change from 3rd Quarter to Annual	$ (70,643)

2022-23 Adopted Budget

$ 1,738,857

2022-23 Annual

$ 1,676,028

Increase/(Decrease)

$ (62,829)

E. Contracted Services and Other Operating Expenditures

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from $401,078 at Third Quarter to $349,383 at Annual, a decrease of $51,695. The decrease is primarily	due	to	the	increased	textbook inventory and reduced equipment purchases. A CTE Vocational Nursing book bundle, including all books for the 18-month program, is now required and 33 bundles are available in bookstore inventory for the September class start.

Contracted Services and Other Operating Expenditures changed from $732,102 at Third Quarter to $670,676 at Annual, a decrease of $61,425. The decrease is primarily due to the reduction of travel, postage, and the reduced student Pell awards.

Item	Budget Adjustment Travel                                                                                  (10,096)
All Other Contracted Services                                        (6,712) Direct Cost Transfers                                                        (4,246) Communications/Postage                                             (40,371) Change from 3rd Quarter to Annual                     $ (61,425)

2022-23	2022-23
Adopted Budget	Annual	Increase/(Decrease)

$ 708,834	$ 670,676	$ (38,158)

49

F. Capital Outlay

Change from 3rd Quarter to Annual	$ (229,679)

Capital Outlay expenditures changed from $30,000 at Third Quarter to $26,831 at Annual. The decrease is due to the reduced cost of the newly installed AC unit.

2022-23 Adopted Budget

$ 6,614,021

2022-23 Annual

$ 6,641,835

Increase/(Decrease)

$ 27,814

Change from 3rd Quarter to Annual	$ (3,169)	III. Fund Balance

2022-23 Adopted Budget

$ 0

2022-23 Annual

$ 26,831

Increase/(Decrease)

$ 26,831

Total revenues are $6,483,955 and total expenditures are $6,641,835 at Annual, a deficit of $157,880. The projected fund balance for the 2022-23 fiscal year is as follows:

G. Other Outgo Expenditures	Beginning Fund Balance-Audited 7/1/22	$ 3,278,278

Other Outgo Expenditures are unchanged at Annual.

2022-23 Revenues                       6,483,955 2022-23 Expenditures                6,641,835

Surplus/(Deficit)	$ (157,880)

Ending Fund Balance, 6/30/23, Unaudited	$ 3,120,398

Change from 3rd Quarter to Annual	$ -0-
Components of Fund Balance:

2022-23 Adopted Budget

$ 126,108

2022-23 Annual

$ 127,616

Increase/(Decrease)

$ 1,508

Non-spendable:
Book Store Inventory Revolving Fund

$        69,150 $          3,500

H. Total Adult Fund Expenditures

Total Adult Fund Expenditures changed from $6,871,514 at Third Quarter to $6,641,835 at Annual, a decrease of $229,679.

Assigned fund Balance: Capital Improvements

Unassigned Fund Balance:

General Reserve Percentage

50

$ 2,500,000

$	547,748

8.25%

Fund: 11 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

11 - ADULT EDUCATION FUND	$6,224,396	$6,390,912	$6,483,955	$259,559	$93,043	4.2	1.5
	
8100 - 8299 Federal Revenue

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

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

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

8590 - All Other State Revenue

850018 - ST CALWORKS 859000 - ST OTHER REVENUE
859001 - ST OTHER REVENUE PR YR

8300 - 8599 Other State Revenue

Percent of Total

0 $0

1,020,000 $1,020,000

$1,020,000 16.4%

0 $0

0 $0

0 2,832,466 0

$2,832,466

$2,832,466

45.5%

0 $0

1,048,224 $1,048,224

$1,048,224 16.4%

0 $0

0 $0

0 2,860,258 0

$2,860,258

$2,860,258

44.8%

0 $0

1,039,641 $1,039,641

$1,039,641 16.0%

0 $0

0 $0

0 2,775,258 3,220

$2,778,478

$2,778,478

42.9%

0 $0

19,641 $19,641

$19,641

0 $0

0 $0

0 (57,208) 3,220

($53,988)

($53,988)

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

(8,583)                       1.9                     (0.8) ($8,583)                       1.9                    (0.8)

($8,583)	1.9	(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 (85,000)                     (2.0)                     (3.0) 3,220                      N/A                      N/A

($81,780)	(1.9)	(2.9)

($81,780)	(1.9)	(2.9)

51

Fund: 11 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

866000 - LOC INTEREST INCOME/TREAS	30,000

$30,000

30,000

$30,000

42,159

$42,159

12,159

$12,159

12,159

$12,159

40.5	40.5

40.5	40.5

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

1,093,000 $1,093,000

0 $0

302,050 100,000

$402,050

$1,525,050 24.5%

846,880 $846,880

$846,880 13.6%

0 $0

$0

0.0%

0 $0

1,188,000 $1,188,000

0 $0

317,550 100,000

$417,550

$1,635,550 25.6%

846,880 $846,880

$846,880 13.3%

0 $0

$0

0.0%

13,499 $13,499

1,235,474 $1,235,474

0 $0

417,340 110,484

$527,824

$1,818,956 28.1%

846,880 $846,880

$846,880 13.1%

0 $0

$0

0.0%

13,499 $13,499

142,474 $142,474

0 $0

115,290 10,484

$125,774

$293,906

0 $0

$0

0 $0

$0

13,499                      N/A                      N/A $13,499                     N/A                     N/A

47,474                     13.0                       4.0 $47,474                     13.0                       4.0

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

99,790                     38.2                     31.4 10,484                     10.5                     10.5

$110,274	31.3	26.4

$183,406	19.3	11.2

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

52

Fund: 11 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

11 - ADULT EDUCATION FUND	$6,614,021	$6,871,514	$6,641,835	$27,814	($229,679)	0.4	(3.3)
	
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

716,124 524,700 136,624 11,000 3,300

$1,391,748

259,166

$259,166

765,725 592,575 89,129 20,869 3,300

$1,471,598

282,980

$282,980

763,497 614,609 76,298 19,996 0

$1,474,400

282,979

$282,979

47,372 89,909 (60,326) 8,996 (3,300)

$82,652

23,814

$23,814

(2,228) 22,034 (12,830) (874) (3,300)

$2,802

(1)

($1)

6.6 17.1 (44.2) 81.8 (100.0)

5.9

9.2

9.2

(0.3) 3.7 (14.4) (4.2) (100.0)

0.2

0.0

0.0

1300 - Certificated Supervisors' and Administrators' Salaries

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

1900 - Other Certificated Salaries

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

1000 - 1999 Certificated Personnel Salaries

Percent of Total

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

$360,515

53,726 8,250 16,165 0

$78,141

$2,089,570

31.6%

140,588 112,181 121,958 18,235 0
0

$392,962

53,726 8,250 20,588 0

$82,564

$2,230,104

32.5%

140,588 112,180 121,958 18,234 0
0

$392,961

58,778 0 17,590 0

$76,368

$2,226,709

33.5%

11,155 9,100 10,997 1,193 0
0

$32,445

5,052 (8,250) 1,425 0

($1,773)

$137,138

0 (1) 0 (1) 0 0

($1)

5,052 (8,250) (2,998) 0

($6,196)

($3,396)

8.6 8.8 9.9 7.0 N/A N/A

9.0

9.4 (100.0) 8.8 N/A

(2.3)

6.6

0.0 0.0 0.0 0.0 N/A N/A

0.0

9.4 (100.0) (14.6) N/A

(7.5)

(0.2)

53

Fund: 11 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

2200 - Classified Support Salaries

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

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

29,620 5,118 0

$34,738

80,793 0 0

$80,793

238,365 $238,365

988,995 12,400 8,600
0

$1,009,995

0 0
7,100 0 0
150,000

$157,100

$1,520,991

23.0%

54,341 0 2,000

$56,341

89,931 0 0

$89,931

258,434 $258,434

986,150 14,307 10,400 0

$1,010,856

400 0
7,100 880
0 180,000

$188,380

$1,603,942

23.3%

32,284 0 4,855

$37,138

89,935 0
280

$90,214

258,073 $258,073

952,384 9,021 13,950 0

$975,354

0 0
4,244 880 286
198,402

$203,811

$1,564,591

23.6%

2,664 (5,118) 4,855

$2,400

9,142 0
280

$9,421

19,708 $19,708

(36,611) (3,379) 5,350
0

($34,641)

0 0
(2,857) 880 286 48,402

$46,711

$43,600

(22,057) 0
2,855

($19,203)

4 0
280

$284

(361) ($361)

(33,766) (5,286) 3,550
0

($35,502)

(400) 0
(2,857) 0
286 18,402

$15,431

($39,351)

9.0 (100.0) N/A

6.9

11.3 N/A N/A

11.7

8.3 8.3

(3.7) (27.3) 62.2 N/A

(3.4)

N/A N/A (40.2) N/A N/A 32.3

29.7

2.9

(40.6) N/A 142.7

(34.1)

0.0 N/A N/A

0.3

(0.1) (0.1)

(3.4) (36.9) 34.1 N/A

(3.5)

(100.0) N/A (40.2) 0.0 N/A 10.2

8.2

(2.5)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	378,082	381,413	364,256	(13,826)	(17,157)	(3.7)	(4.5)

54

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3101 - State Teachers' Retirement System, certificated positions

310190 - STRS CERT	3,579

$381,661

4,637

$386,050

4,444

$368,701

866

($12,960)

(192)

($17,349)

24.2	(4.1)

(3.4)	(4.5)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

21,540 0

$21,540

19,813 0

$19,813

19,626 0

$19,626

(1,914) 0

($1,914)

(187)                     (8.9)                     (0.9) 0                      N/A                      N/A

($187)	(8.9)	(0.9)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

8,905                        14,532 0                                  0

$8,905	$14,532

30,551 0

$30,551

21,646 0

$21,646

16,020                   243.1                   110.2 0                      N/A                      N/A

$16,020	243.1	110.2

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

346,964 0

$346,964

6,411 27,037 0
345 277 40

$34,111

80,402 21,861 4,261 0
0 0

$106,524

339,198 1,623

$340,820

13,238 28,299 250 364 415
40

$42,606

90,250 22,825 4,961 409 330 350

$119,124

320,906 3,584

$324,490

6,893 28,683 146 215 540 145

$36,623

76,445 21,479 5,254 939 473 252

$104,843

(26,057) 3,584

($22,473)

482 1,646 146 (130) 263 105

$2,513

(3,957) (382) 993 939 473 252

($1,681)

(18,292) 1,961

($16,330)

(6,345) 384 (104) (149) 125 105

($5,983)

(13,805) (1,346) 293
531 143 (98)

($14,282)

(7.5)                     (5.4) N/A                   120.9

(6.5)	(4.8)

7.5                  (47.9) 6.1                       1.4 N/A                  (41.5) (37.7)                  (40.9) 94.9                     30.2 263.4                   263.4

7.4	(14.0)

(4.9)                  (15.3) (1.7)                     (5.9) 23.3                       5.9 N/A                   129.8 N/A                     43.5 N/A                  (27.9)

(1.6)	(12.0)

55

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3401 - Health & Welfare Benefits, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

3402 - Health & Welfare Benefits, classified positions

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

315,942 23,779 4,435 1,740

$345,896

254,662 19,175 3,585 1,191 6,010

$284,623

315,186 20,917 4,017 1,553

$341,674

261,247 17,831 3,397 1,180 5,236

$288,892

309,853 20,536 3,947 1,479

$335,815

252,524 16,161 3,107 1,143 3,789

$276,723

(6,089) (3,243) (488) (262)

($10,081)

(2,138) (3,014) (478) (48) (2,221)

($7,900)

(5,333) (381) (71) (75)

($5,859)

(8,723) (1,671) (290) (38) (1,448)

($12,169)

(1.9)	(1.7) (13.6)	(1.8) (11.0)	(1.8) (15.0)	(4.8)

(2.9)	(1.7)

(0.8)                     (3.3) (15.7)                     (9.4) (13.3)                     (8.5) (4.1)                     (3.2) (37.0)                  (27.6)

(2.8)	(4.2)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

10,223 117

$10,339

7,916 0

$7,916

10,525 144

$10,669

8,281 121

$8,403

10,555 188

$10,743

7,166 136

$7,302

332                               30 71                               44

$403	$74

(750)                       (1,116) 136                               15

($614)	($1,101)

3.3                       0.3 60.6                     30.2

3.9	0.7

(9.5)                  (13.5) N/A                     12.3

(7.8)	(13.1)

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

24,567 390

$24,956

18,081 0

$18,081

80,555

$80,555

25,175 447

$25,623

19,088 198

$19,286

70,804

$70,804

26,270 451

$26,721

18,283 373

$18,656

59,651

$59,651

1,703 61

$1,764

202 373

$575

(20,904)

($20,904)

1,094                       6.9                       4.3 4                     15.7                       0.8

$1,098	7.1	4.3

(805)                       1.1                     (4.2) 175                      N/A                     88.2

($630)	3.2	(3.3)

(11,153)	(25.9)	(15.8)

($11,153)	(25.9)	(15.8)

56

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3702 - OPEB, Allocated, classified positions

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

370200 - RETIREE BENEFIT CLASSIFIED

3901 - Other Benefits, certificated positions

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

52,267 $52,267

8,184 0 0
96 163

$8,443

6,077 0 0 0 0

$6,077

$1,738,857 26.3%
80.9%

42,503 $42,503

8,437 0 0
116 165

$8,718

6,475 422
0 103 156

$7,155

$1,746,672 25.4%
81.2%

38,484 $38,484

8,756 0 0
151 195

$9,102

6,128 1,562 0
131 178

$7,998

$1,676,028 25.2%
82.3%

(13,783) ($13,783)

573 0 0
54 32

$659

51 1,562 0
131 178

$1,922

($62,829)

(4,019)                  (26.4)                     (9.5) ($4,019)                  (26.4)                    (9.5)

319	7.0	3.8 0                      N/A                      N/A 0                      N/A                      N/A
34                     56.6                     29.5 30                     19.6                     18.2

$384	7.8	4.4

(348)                       0.8                     (5.4) 1,141                      N/A                   270.5 0                      N/A                      N/A
28                      N/A                     27.1 22                      N/A                     14.3

$843	31.6	11.8

($70,643)	(3.6)	(4.0)

57

Fund: 11 SubFund: -

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

410000 - TEXTBOOKS

410001 - BOOKSTORE INV ADJ

4300 - Materials and Supplies

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

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

80,000 0

$80,000

41,950 104,000 6,014 71,139 0
0 10,000

$233,102

116,558 $116,558

$429,660 6.5%

34,949 475

$35,424

5,595 $5,595

6,500 900 83,302

$90,702

108,100 0

$108,100

63,646 105,900 8,329 56,531 0
0 10,000

$244,405

48,573 $48,573

$401,078 5.8%

40,084 530

$40,614

5,280 $5,280

6,500 900 81,802

$89,202

99,951 (22,852)

$77,099

70,324 105,987 7,914 46,722 0
0 5,875

$236,821

35,464 $35,464

$349,383 5.3%

29,988 530

$30,518

4,130 $4,130

4,057 840 82,685

$87,582

19,951 (22,852)

($2,901)

28,374 1,987 1,900 (24,417) 0
0 (4,125)

$3,719

(81,094) ($81,094)

($80,277)

(4,961) 55

($4,906)

(1,465) ($1,465)

(2,443) (60) (617)

($3,120)

(8,149)                     24.9                     (7.5) (22,852)                      N/A                      N/A

($31,001)	(3.6)	(28.7)

6,678                     67.6                     10.5 87                       1.9                       0.1 (415)                     31.6                     (5.0) (9,809)                  (34.3)                  (17.4) 0                      N/A                      N/A
0                      N/A                      N/A (4,125)                  (41.2)                  (41.2)

($7,584)	1.6	(3.1)

(13,109)                  (69.6)                  (27.0) ($13,109)                  (69.6)                  (27.0)

($51,695)	(18.7)	(12.9)

(10,096)                  (14.2)                  (25.2) 0                     11.6                       0.0

($10,096)	(13.8)	(24.9)

(1,150)                  (26.2)                  (21.8) ($1,150)                  (26.2)                  (21.8)

(2,443)	(37.6)	(37.6) (60)                     (6.7)                     (6.7) 883                     (0.7)                       1.1

($1,620)	(3.4)	(1.8)

58

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

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

5750 - Transfers of Direct Costs - Interfund

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

0 0
5,198 0 1,000 500 3,000

$9,698

0 $0

0 3,000 0 (2,900) 3,950 0
300 0 400 300 0

$5,050

0 0
5,198 0 1,000 2,700 4,500

$13,398

0 $0

0 3,000 (3,000) 0 3,406 0 1,036 0
573 300 0

$5,315

0 0
4,725 0
200 2,277 4,360

$11,562

0 $0

0 0
(3,000) 30 1,845 0 1,580 0
155 459 0

$1,069

0 0
(473) 0 (800) 1,777 1,360

$1,864

0 $0

0 (3,000) (3,000) 2,930 (2,105) 0 1,280 0
(245) 159 0

($3,981)

0 0
(473) 0 (800) (423) (140)

($1,836)

0 $0

0 (3,000) 0
30 (1,560) 0
544 0 (418) 159 0

($4,246)

N/A N/A (9.1) N/A (80.0) 355.4 45.3

19.2

N/A N/A

N/A (100.0) N/A (101.0) (53.3) N/A 426.8 N/A (61.3) 52.9 N/A

(78.8)

N/A N/A (9.1) N/A (80.0) (15.7) (3.1)

(13.7)

N/A N/A

N/A (100.0) 0.0 N/A (45.8) N/A 52.5 N/A (73.0) 52.9 N/A

(79.9)

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

150,000 298,200 1,000 16,200 0 14,500 45,842

$525,742

151,539 279,247 1,000 16,200 272 19,500 37,390

$505,148

87,790 339,116 0 12,560 (675) 31,301 32,948

$503,041

(62,210) 40,916 (1,000) (3,640) (675) 16,801 (12,894)

($22,701)

(63,749) 59,870 (1,000) (3,640) (947) 11,801 (4,442)

($2,106)

(41.5) 13.7 (100.0) (22.5) N/A 115.9 (28.1)

(4.3)

(42.1) 21.4 (100.0) (22.5) (348.0) 60.5 (11.9)

(0.4)

59

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5900 - Communications

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620006 - CONSTRUCTION

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

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

2,257 2,117 32,250

$36,624

$708,834 10.7%

0 $0

0 0

$0

$0 0.0%

126,108 $126,108

$126,108 1.9%

0 $0

$0

0.0%

3,427 2,117 67,601

$73,145

$732,102 10.7%

0 $0

30,000 0

$30,000

$30,000 0.4%

127,616 $127,616

$127,616 1.9%

0 $0

$0

0.0%

3,337 2,117 27,320

$32,774

$670,676 10.1%

0 $0

26,831 0

$26,831

$26,831 0.4%

127,616 $127,616

$127,616 1.9%

0 $0

$0

0.0%

1,080 0 (4,929)

($3,849)

($38,158)

0 $0

26,831 0

$26,831

$26,831

1,508 $1,508

$1,508

0 $0

$0

(90)                     47.8                     (2.6) 0                       0.0                       0.0
(40,281)	(15.3)	(59.6)

($40,371)	(10.5)	(55.2)

($61,425)	(5.4)	(8.4)

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

(3,169)                      N/A                  (10.6) 0                      N/A                      N/A

($3,169)	N/A	(10.6)

($3,169)	N/A	(10.6)

0                       1.2                       0.0 $0                       1.2                       0.0

$0	1.2	0.0

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

$0	N/A	N/A

60

Summary of Revisions

2022-2023 Child Development Fund Annual Report

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

I. 2022-23 Child Development Revenues

A. Federal Revenue

B. State Revenues

State Revenues of $26,671,466 at Third Quarter changed to $26,671,469 at Annual, an increase of $3. The increase is due to the Expanded Learning	Opportunities	Program	(ELO-P) receiving an additional three dollars in their allocation.

Federal Revenues changed from $0 at Third Quarter to $246,910 at Annual, an increase of $246,910. The increase is due to the California State Preschool Program (CSPP) receiving a one-time lump-sum rate supplement allocation for the American Rescue Plan Act grant. The one-time rate supplements are to address inequities between the standard reimbursement rate and the regional market rate.

Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                  Annual

$ 12,548,889	$ 26,671,469

C. Local Revenues

$ 3

Increase/(Decrease)

$ 14,122,580

Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                  Annual

$ 0	$ 246,910

$ 246,910

Increase/(Decrease)

$ 246,910

Local Revenues changed from $5,514,875 at Third Quarter to $4,744,991 at Annual, a decrease of $769,884. The decrease is due to the fair market value of our funds at the Fresno County Treasury.	This is anticipated to be a temporary condition as we move forward to the next fiscal year. The Expanded Learning Club (ELC) also had to refund participants who qualified for a no fee ELC participant due to the state funded program, ELO-P.

61

Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                  Annual

$ 5,876,660	$ 4,744,991

$	(769,884)

Increase/(Decrease)

$ (1,131,669)

Item
Teacher Salary (CSPP)
Associate Teacher (ARAPA & CSPP) Teacher Hourly and Subs
Business Support Hourly Psych (ELC)
Other
Change from 3rd Quarter to Annual

Budget Adjustment $ (100,510)
(56,305) (61,968) (6,989)
11,466
	13,441 $ (200,865)

D. Total Child Development Fund Revenues

2022-23 Adopted Budget

2022-23
Annual	Increase/(Decrease)

Total Child Development Fund Revenues changed from	$32,186,341	at	Third	Quarter	to $31,663,370 at Annual, a decrease of $522,971.

$ 2,561,017	$ 3,254,722	$ 693,705

B. Classified Personnel Salaries

Change from 3rd Quarter to Annual	$	(522,971)

2022-23	2022-23

Adopted Budget	Annual	Increase/(Decrease)

$ 18,425,549	$ 31,663,370	$ 13,237,821

II. 2022-23 Child Development Expenditures

A.Certificated Personnel Salaries

Classified Personnel Salaries of $6,908,468 at Third Quarter changed to $6,817,241 at Annual, a decrease of $91,227. The decrease is due to a lower need of instructional assistants for the CSPP, offset by the increased need of additional instructional assistants for the implementation of the ELC summer program. Classified Business Support and Classified Supervisor decreased due to sick time of two supervisors.

Certificated Personnel Salaries of $3,455,587 at Third Quarter changed to $3,254,722, a decrease of $200,865. The decrease is due to lower than projected teachers’ salaries in CSPP	and a decrease in need for hourly and subs throughout the Fund. Associate Teacher positions remained unfilled for one-time funding (ARPA) and CSPP.
62

Item
Instructors and Leads Salary
Hourly/Subs Summer Program
Classified Supervisor Classified Business Support
Change from 3rd Quarter to Annual

Budget Adjustment

$        (15,486) (76,713) 51,191 (8,464)
         (41,755) $        (91,227)

D. Books,SuppliesandOtherMaterials

Books, Supplies and Other Materials changed from	$2,371,601	at	Third	Quarter	to $1,636,248 at Annual, a decrease of $735,353. The decrease is from a reduced need for supplies for ELC.

2022-23 Adopted Budget

$ 6,710,493

2022-23 Annual

$ 6,817,241

Increase/(Decrease)

$	106,748

Item
Non-Capitalized Equipment Food for Meetings
Instructional Supplies Supplies Non-Classroom
Change from 3rd Quarter to Annual

Budget Adjustment 82,230
(14,747) (778,900)
     (23,936) $ (735,353)

C. Employee Benefits		2022-23 Adopted Budget

2022-23
Annual	Increase/(Decrease)

Employee Benefits of $3,314,391 at Third Quarter changed to $3,280,575 at Annual, a decrease of $33,816. The decrease is due to the previously	mentioned	adjustments	to certificated and classified salaries.

$ 4,757,537	$ 1,636,248	$ (3,121,290)

E. Contracted Services and Other Operating Expenditures

Item STRS PERS
Other Benefits

Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                   Annual

$ 2,583,575	$ 3,280,575

Budget Adjustment $ (45,265)
46,636

 (35,187)

$ (33,816)

Increase/(Decrease)

$ 697,000

63

Contracted Services and Other Operating Expenditures changed from $1,434,497 at Third Quarter to $4,954,843 at Annual, an increase of $3,520,346.	The increase is primarily related to the implementation of programs for ELC that focus on developing the academic, social, emotional and physical needs and interests of students through hands-on engaging learning experiences offset by a decrease in other operating expenditures in CSPP.

Item

Expansion of ELC Programs Membership & Fees Noncapitalized Improvements Rental & Repair
Contract Services Transportation Costs Other
Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                  Annual

Budget Adjustment $ 3,869,509
2,589 (140,704) (118,784) (12,615) (5,714)
        (73,934) $ 3,520,346

Increase/(Decrease)

G. Other Outgo Expenditures

Other Outgo Expenditures of $823,579 at Third Quarter changed to $1,206,878 at Annual, an increase of $383,299. The increase is due to paying	off	a	portable	debt	for	Reagan Elementary	CSPP	early.         Indirect     costs increased as a direct reflection of increased expenses eligible for indirect cost.

$ 781,194	$ 4,954,843	$	4,173,649	Change from 3rd Quarter to Annual	$ 383,299

F. Capital Outlay

2022-23 Adopted Budget

$ 875,313

2022-23 Annual

$ 1,206,878

Increase/(Decrease)

$ 331,565

Capital Outlay expenditures of $1,668,240 at Third Quarter changed to $1,171,759 at Annual, a decrease of $496,481. The decrease is due to a portable order not received. The funds will be available in the upcoming year to cover this purchase.

Change from 3rd Quarter to Annual	$ (496,481)

H. Total Child Development Fund Expenditures

Total Child Development Fund Expenditures changed from $19,976,362 at Third Quarter to $22,322,266	at	Annual,	an	increase	of $2,345,904.

2022-23 Adopted Budget

$ 100,000

2022-23 Annual

$ 1,171,759

Increase/(Decrease)

$ 1,071,759

			
Change from 3rd Quarter to Annual	$	2,345,904

2022-23	2022-23
Adopted Budget	Annual	Increase/(Decrease)

$ 18,369,129	$ 22,322,266	$ 3,953,137

64

III. Fund Balance
Beginning Fund Balance, Audited 7/1/22	$ 8,274,655

Total revenues are $31,663,370 and total expenditures are $22,322,266 at Annual. An important item to note is that ELC is growing and developing daily.	With the continued development and growth, facilities and staffing changes are needed to support the needs of the continued expansion of the ELC program. The ongoing surplus of $1,512,627 assumes the ELC program is fully implemented.	The projected fund balance for the 2022-23 fiscal year is:

2022-23 Revenues                    $31,663,370 2022-23 Expenditures             $22,322,266

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/23, Unaudited

Components of Fund Balance Restricted:
Expanded Learning Club

Excess One-Time Covid Relief Revenues Preschool Reserve

Assigned:
Expanded Learning Club Private Pay Preschool Subtotal of Components

	9,341,104

$ 17,615,759

$ 15,123,414 154,831
	142,884

1,875,746
            256,325 $ 17,553,200

General Reserve, Projected, 6/30/23 General Reserve as % of Expenditures

$	62,559 0.28%

One-Time Items in 2022-23:
One-Time COVID Relief Revenues One-Time COVID Relief Expenditures One-Time Excess ELO-P Revenues Portables
Total One-Time (2)

Ongoing Operating Surplus (1+2)

$ (246,910) 202,169
(8,035,736)
         252,000 $ (7,828,477)

$ 1,512,627

65

Fund: 12 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

12 - CHILD DEVELOPMENT FUND	$18,425,549	$32,186,341	$31,663,370	$13,237,821	($522,971)	71.8	(1.6)
	
8100 - 8299 Federal Revenue

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

8590 - All Other State Revenue

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

8300 - 8599 Other State Revenue

Percent of Total

0 $0

$0 0.0%

0 12,548,889 0

$12,548,889

$12,548,889

68.1%

0 $0

$0 0.0%

0 26,671,466 0

$26,671,466

$26,671,466

82.9%

246,910 $246,910

$246,910 0.8%

0 26,671,469 0

$26,671,469

$26,671,469

84.2%

246,910 $246,910

$246,910

0 14,122,580 0

$14,122,580

$14,122,580

246,910                      N/A                      N/A $246,910                     N/A                     N/A

$246,910	N/A	N/A

0	N/A	N/A 3                   112.5                       0.0 0	N/A	N/A

$3	112.5	0.0

$3	112.5	0.0

66

Fund: 12 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

866000 - LOC INTEREST INCOME/TREAS                                                  0 $0

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

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

8673 - Child Development Parent Fees

130,115 $130,115

0

$0

228,940 $228,940

(572,244)

($572,244)

228,940 $228,940

(572,244)

($572,244)

98,825 $98,825

(572,244)

($572,244)

N/A                     76.0 N/A                     76.0

N/A	N/A

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

194,789 $194,789

5,681,871 $5,681,871

0 0

$0

$5,876,660 31.9%

0 $0

0 $0

$0

0.0%

37,370 $37,370

5,347,390 $5,347,390

0 0

$0

$5,514,875 17.1%

0 $0

0 $0

$0

0.0%

20,458 $20,458

5,067,836 $5,067,836

0 0

$0

$4,744,991 15.0%

0 $0

0 $0

$0

0.0%

(174,331) ($174,331)

(614,035) ($614,035)

0 0

$0

($1,131,669)

0 $0

0 $0

$0

(16,912)                  (89.5)                  (45.3) ($16,912)                  (89.5)                  (45.3)

(279,554)                  (10.8)                     (5.2) ($279,554)                  (10.8)                    (5.2)

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

$0	N/A	N/A

($769,884)	(19.3)	(14.0)

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

67

Fund: 12 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

897901 - CH DEV LOANS

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

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

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

8980 - 8999 Contributions

Percent of Total

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

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

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

0                                  0                                  0                                  0 $0                               $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

68

Fund: 12 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

12 - CHILD DEVELOPMENT FUND	$18,369,129	$19,976,362	$22,322,266	$3,953,137	$2,345,904	21.5	11.7
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

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

1200 - Certificated Pupil Support Salaries

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

1,932,128 27,345
0 66,500 6,300

$2,032,273

0 107,549 12,000 0

$119,549

1,326,173 720,523 278,003 129,874 16,756

$2,471,329

83,390 76,816 13,025 0

$173,230

1,225,663 664,218 200,057 145,852 15,805

$2,251,594

94,856 76,655 6,036 0

$177,547

(706,465) 636,873 200,057 79,352 9,505

$219,322

94,856 (30,895) (5,964) 0

$57,998

(100,510)                  (36.6)                     (7.6) (56,305)                 2329.0                     (7.8) (77,946)                      N/A                  (28.0) 15,978                   119.3                     12.3 (951)                   150.9                     (5.7)

($219,734)	10.8	(8.9)

11,466                      N/A                     13.8 (161)                  (28.7)                     (0.2) (6,989)                  (49.7)                  (53.7) 0                      N/A                      N/A

$4,317	48.5	2.5

1300 - Certificated Supervisors' and Administrators' Salaries

130002 - COORDINATOR SAL 130008 - DIST ADM SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

76,830 332,365

$409,195

$2,561,017

13.9%

120,002 691,026

$811,028

$3,455,587

17.3%

245,649 579,931

$825,581

$3,254,722

14.6%

168,819 247,567

$416,386

$693,705

125,647 (111,095)

$14,553

($200,865)

219.7                   104.7 74.5                  (16.1)

101.8	1.8

27.1	(5.8)

69

Fund: 12 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

2200 - Classified Support Salaries

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

2300 - Classified Supervisors' and Administrators' Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

2000 - 2999 Classified Personnel Salaries

Percent of Total

4,506,485 1,000 86,000
0

$4,593,485

0 0
500

$500

339,904 0

$339,904

465,107 0
6,577 200 720

$472,604

0 1,000 1,000 2,000
1,300,000

$1,304,000

$6,710,493

36.5%

4,796,069 333,857 267,814
0

$5,397,739

0 0 0

$0

671,639 1,235

$672,874

656,384 6,496 7,784
0 680

$671,344

0 1,757 0 2,000
162,753

$166,510

$6,908,468

34.6%

4,780,583 284,676 240,282
0

$5,305,541

4,620 0 0

$4,620

653,540 10,870

$664,410

618,494 2,708 3,766
0 0

$624,968

0 848
2,112 586 214,155

$217,701

$6,817,241

30.5%

274,098 283,676 154,282 0

$712,056

4,620 0 (500)

$4,120

313,637 10,870

$324,506

153,387 2,708 (2,811) (200) (720)

$152,364

0 (152) 1,112
(1,414) (1,085,845)

($1,086,299)

$106,748

(15,486) (49,181) (27,532) 0

($92,198)

4,620 0 0

$4,620

(18,099) 9,635

($8,464)

(37,890) (3,788) (4,018) 0
(680)

($46,375)

0 (909) 2,112
(1,414) 51,402

$51,191

($91,227)

6.1 28367.6 179.4 N/A

15.5

N/A N/A (100.0)

824.1

92.3 N/A

95.5

33.0 N/A (42.7) (100.0) (100.0)

32.2

N/A (15.2) 111.2 (70.7) (83.5)

(83.3)

1.6

(0.3) (14.7) (10.3) N/A

(1.7)

N/A N/A N/A

N/A

(2.7) 780.0

(1.3)

(5.8) (58.3) (51.6) N/A (100.0)

(6.9)

N/A (51.7) N/A (70.7) 31.6

30.7

(1.3)

70

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

367,071 3,207

$370,278

487,885 21,377

$509,262

465,584 20,048

$485,632

98,513 16,841

$115,354

(22,301)                     26.8                     (4.6) (1,329)                   525.2                     (6.2)

($23,630)	31.2	(4.6)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

77,147 0

$77,147

59,856 10,615

$70,471

47,344 1,492

$48,836

(29,803) 1,492

($28,311)

(12,512) (9,123)

($21,635)

(38.6)                  (20.9) N/A                  (85.9)

(36.7)	(30.7)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

24,148 0

$24,148

50,402 583

$50,985

27,716 409

$28,125

3,568                     (22,686) 409                          (174)

$3,977	($22,860)

14.8                  (45.0) N/A                  (29.9)

16.5	(44.8)

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

862,997 18,608

$881,605

14,726 34,046 12,824 0
272 0

$61,868

225,933 91,710 44,098 8,850 2,454 5,950

$378,995

1,089,602 129,562

$1,219,165

21,730 44,717 12,334 745 1,663 883

$82,073

270,841 84,441 46,013 39,028 12,846 14,219

$467,388

1,209,279 79,382

$1,288,661

13,707 44,002 13,717 628 2,202 1,317

$75,572

292,985 90,105 46,888 20,774 8,147 7,886

$466,784

346,282 60,774

$407,056

(1,018) 9,955 893 628 1,930 1,317

$13,704

67,052 (1,605) 2,790 11,924 5,693 1,936

$87,788

119,677 (50,181)

$69,496

(8,023) (716) 1,383 (117) 538 434

($6,501)

22,144 5,664 875 (18,254) (4,700) (6,334)

($604)

40.1                     11.0 326.6                  (38.7)

46.2	5.7

(6.9)                  (36.9) 29.2                     (1.6) 7.0                     11.2 N/A                  (15.8) 709.4                     32.4 N/A                     49.1

22.2	(7.9)

29.7                       8.2 (1.8)                       6.7 6.3                       1.9 134.7                  (46.8) 232.0                  (36.6) 32.5                  (44.5)

23.2	(0.1)

71

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3401 - Health & Welfare Benefits, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

3402 - Health & Welfare Benefits, classified positions

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

174,100 24,753 4,617 942

$204,411

246,431 43,360 34,012 1,631 2,139

$327,572

248,473 23,202 4,300 1,461

$277,436

294,550 27,430 5,295 1,625 2,886

$331,786

231,424 23,068 4,543 1,398

$260,433

286,097 27,397 5,268 1,586 2,662

$323,010

57,324 (1,684) (74) 456

$56,022

39,665 (15,962) (28,744) (45)
523

($4,563)

(17,049)                     32.9                     (6.9) (134)                     (6.8)                     (0.6) 243                     (1.6)                       5.6
(63)	48.4	(4.3)

($17,002)	27.4	(6.1)

(8,453)                     16.1                     (2.9) (33)                  (36.8)                     (0.1) (27)                  (84.5)                     (0.5) (39)                     (2.7)                     (2.4) (224)                     24.4                     (7.8)

($8,776)	(1.4)	(2.6)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

12,288 94

$12,381

22,783 1,210

$23,993

15,345 574

$15,919

29,080 4,733

$33,812

15,270 739

$16,009

31,071 2,718

$33,789

2,982                             (76) 645                             165

$3,627	$89

8,288                          1,991 1,508                       (2,015)

$9,795	($24)

24.3                     (0.5) 687.5                     28.7

29.3	0.6

36.4                       6.8 124.6                  (42.6)

40.8	(0.1)

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

29,490 225

$29,715

68,197 2,074

$70,271

34,311

$34,311

36,831 1,377

$38,208

69,792 11,516

$81,307

48,741

$48,741

37,070 1,823

$38,893

75,205 6,534

$81,739

47,213

$47,213

7,580 1,598

$9,177

7,008 4,460

$11,468

12,902

$12,902

239 446

$685

5,413 (4,981)

$432

(1,528)

($1,528)

25.7                       0.6 709.7                     32.4

30.9	1.8

10.3                       7.8 215.1                  (43.3)

16.3	0.5

37.6	(3.1)

37.6	(3.1)

72

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3702 - OPEB, Allocated, classified positions

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

370200 - RETIREE BENEFIT CLASSIFIED

3901 - Other Benefits, certificated positions

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

50,878 $50,878

10,100 0 0
75 15

$10,190

22,989 1,506 0
665 650

$25,810

$2,583,575 14.1%
64.5%

45,144 $45,144

12,256 61
0 467 88

$12,872

23,264 1,005 0 3,848 1,706

$29,822

$3,314,391 16.6%
68.5%

44,403 $44,403

12,415 18
0 608 190

$13,230

25,070 1 0
2,200 977

$28,247

$3,280,575 14.7%
59.8%

(6,474) ($6,474)

2,314 18
0 533 175

$3,040

2,081 (1,506) 0 1,535 327

$2,437

$697,000

(740) ($740)

158 (43) 0 140 103

$358

1,806 (1,004) 0 (1,648) (729)

($1,575)

($33,816)

(12.7)                     (1.6) (12.7)                    (1.6)

22.9                       1.3 N/A                  (71.1) N/A                      N/A 709.8                     30.1 1168.9                   117.0

29.8	2.8

9.1                       7.8 (100.0)                  (99.9) N/A                      N/A 230.8                  (42.8) 50.3                  (42.7)

9.4	(5.3)

27.0	(1.0)

73

Fund: 12 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430002 - HOLDING INSTR SUPP 430005 - FOOD/IN-HOUSE MEETINGS 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550050 - PEST CONTROL

586,742 0
3,742,558 7,000
0 356,000

$4,692,300

65,237 $65,237

$4,757,537 25.9%

20,057 5,477

$25,534

2,228 $2,228

0

$0

1,748,766 0 0
37,100 0 240,498

$2,026,364

345,237 $345,237

$2,371,601 11.9%

44,925 6,450

$51,375

2,573 $2,573

0

$0

969,866 0 0
22,353 0 216,562

$1,208,780

427,467 $427,467

$1,636,248 7.3%

45,229 6,450

$51,679

1,288 $1,288

0

$0

383,124 0
(3,742,558) 15,353
0 (139,438)

($3,483,520)

362,230 $362,230

($3,121,290)

25,172 973

$26,145

(940) ($940)

0

$0

(778,900) 0 0
(14,748) 0 (23,936)

($817,583)

82,230 $82,230

($735,353)

304 0

$304

(1,285) ($1,285)

0

$0

65.3                  (44.5) N/A                      N/A (100.0)                      N/A 219.3                  (39.8) N/A                      N/A (39.2)                  (10.0)

(74.2)	(40.3)

555.3                     23.8 555.3                     23.8

(65.6)	(31.0)

125.5                       0.7 17.8                       0.0

102.4	0.6

(42.2)                  (49.9) (42.2)                  (49.9)

N/A	N/A

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

150,000 1,000
0 10,700 4,020

$165,720

516,752 1,000
0 116,700 38,020

$672,472

376,048 0 0
31,378 4,558

$411,984

226,048 (1,000) 0 20,678 538

$246,264

(140,704) (1,000)
0 (85,322) (33,462)

($260,488)

150.7 (100.0) N/A 193.3 13.4

148.6

(27.2) (100.0) N/A (73.1) (88.0)

(38.7)

74

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

571070 - DIRECT COST/TEACH CTR

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575002 - DIRECT COST/CUSD TODAY INTERFN 575003 - DIRECT COST/UTILITY INTERFUND 575005 - DIRECT COST CUSTODIAL INTERFUN 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575060 - DIRECT COST/TECH INTERFUND 575070 - DIRECT COST/TCH CTR INTERFUND 575080 - INTER-FUND DIRECT COST FUEL 575090 - DC TRANSFER INTERFUND CD

0 $0

0 0
195,000 89,102 13,500 25,850 0 12,530 4,675 2,250
0 24,670 3,000 0

$370,577

0 $0

0 14,000 195,000 89,102 16,500 12,930 0 13,000 5,675 12,250 0 29,070 9,000
0

$396,527

0 $0

0 8,140
195,000 89,102 6,405 10,510 0 10,441 4,862 2,105
0 19,951 5,403
3,869,508

$4,221,427

0 $0

0 8,140 0
0 (7,095) (15,340) 0 (2,089) 187 (145)
0 (4,719) 2,403
3,869,508

$3,850,850

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

0                      N/A                      N/A (5,860)                      N/A                  (41.9) 0                       0.0                       0.0
0                       0.0                       0.0 (10,095)                  (52.6)                  (61.2) (2,421)                  (59.3)                  (18.7) 0                      N/A                      N/A (2,559)                  (16.7)                  (19.7) (813)                       4.0                  (14.3) (10,145)                     (6.4)                  (82.8) 0                      N/A                      N/A (9,119)                  (19.1)                  (31.4) (3,597)                     80.1                  (40.0)
3,869,508	N/A	N/A

$3,824,900	1039.1	964.6

5800 - Professional/Consulting Services and Operating Expenditures

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

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

5900 - Communications

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

2,130 120,720 0
0 30,250 1,415 8,700 0

$163,215

4,590 17,880 31,450

$53,920

2,130 175,720 0
0 4,050 41,500 30,840 0

$254,240

8,370 17,740 31,200

$57,310

0 165,235 0
0 8,168 41,255 30,405 0

$245,063

8,010 9,720 5,672

$23,402

(2,130) 44,515 0
0 (22,082) 39,840 21,705 0

$81,848

3,420 (8,160) (25,778)

($30,518)

(2,130) (10,485) 0
0 4,118 (245) (435) 0

($9,177)

(360) (8,020) (25,529)

($33,909)

(100.0) 36.9 N/A N/A (73.0) 2815.6 249.5 N/A

50.1

74.5 (45.6) (82.0)

(56.6)

(100.0) (6.0) N/A N/A 101.7 (0.6) (1.4) N/A

(3.6)

(4.3) (45.2) (81.8)

(59.2)

75

Fund: 12 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

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

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

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

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

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761906 - TRANSFER TO SFP
761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

$781,194 4.3%

100,000 $100,000

0 $0

0 $0

$100,000 0.5%

833,313 $833,313

42,000 $42,000

$875,313 4.8%

0 0 0

$0

$0

0.0%

$1,434,497 7.2%

89,000 $89,000

1,579,240 $1,579,240

0 $0

$1,668,240 8.4%

781,579 $781,579

42,000 $42,000

$823,579 4.1%

0 0 0

$0

$0

0.0%

$4,954,843 22.2%

80,867 $80,867

1,090,892 $1,090,892

0 $0

$1,171,759 5.2%

954,878 $954,878

252,000 $252,000

$1,206,878 5.4%

0 0 0

$0

$0

0.0%

$4,173,649

(19,133) ($19,133)

1,090,892 $1,090,892

0 $0

$1,071,759

121,565 $121,565

210,000 $210,000

$331,565

0 0 0

$0

$0

$3,520,346	534.3	245.4

(8,133)                  (19.1)                     (9.1) ($8,133)                  (19.1)                    (9.1)

(488,348)                      N/A                  (30.9) ($488,348)                     N/A                  (30.9)

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

($496,481)	1071.8	(29.8)

173,299                     14.6                     22.2 $173,299                     14.6                     22.2

210,000                   500.0                   500.0 $210,000                   500.0                   500.0

$383,299	37.9	46.5

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

$0	N/A	N/A

$0	N/A	N/A

76

Summary of Revisions

2022-2023 Campus Catering Fund Annual Report

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

I. 2022-23 Campus Catering Fund Revenues

A. Federal Revenues

B. State Revenues

State Revenues changed from $12,336,826 at Third Quarter to $12,984,110 at Annual, an increase of $647,284. The increase is due to higher than projected participation in both the National School Lunch and School Breakfast Programs.

Federal Revenues changed from $12,687,109 at Third Quarter to $13,732,035 at Annual, an increase of $1,044,926. The increase is due to higher than projected participation in both the National School Lunch and School Breakfast Programs, along with higher usage of Federal Donated Food Commodities.

Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                Annual

$ 3,549,574	$ 12,984,110

$ 647,284

Increase/(Decrease)

$ 9,434,536

Item

Increased Participation Commodities Received
Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                   Annual

$ 12,643,025	$ 13,732,035

Budget Adjustment $     590,908
        454,018 $ 1,044,926

Increase/(Decrease)

$ 1,089,010

C. Local Revenues

Local Revenues changed from $208,248 at Third Quarter to $304,138 at Annual, an increase of $95,890. The net increase is primarily due to an increase in the fair market value of our funds at the Fresno County Treasury. In addition, there was also higher than expected participation in special events and ala carte sales.

77

Item

Ala Carte Sales Special Event Income Fair Market Value Other

Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                   Annual

$ 997,361	$ 304,138

Budget Adjustment $	35,312
19,680 47,379
	(6,481)

$	95,890

Increase/(Decrease)

$ (693,223)

II. 2022-23 Campus Catering Fund Expenditures

A. Classified Personnel Salaries

Classified Personnel Salaries changed from $6,793,836 at Third Quarter to $6,152,330 at Annual, a decrease of $641,506. The decrease is primarily due vacant positions in the department resulting in one time savings.

D. Total Campus Catering Fund Revenues

Total Campus Catering Fund Revenues changed from $25,232,183 at Third Quarter to $27,020,284 at Annual, an increase of $1,788,100.

Item

Classified support and other salaries Classified supervisor salaries
Other

Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                   Annual

Budget Adjustment $ (614,054)
(25,104)

	(2,348)

$ (641,506)

Increase/(Decrease)

			
Change from 3rd Quarter to Annual	$ 1,788,100

2022-23	2022-23
Adopted Budget	Annual	Increase/(Decrease)

$ 17,189,960	$ 27,020,284	$ 9,830,323

$ 5,923,808	$ 6,152,330	$ 228,522

B. Employee Benefits

Employee Benefits changed from $3,732,316 at Third Quarter to $3,560,956 at Annual, a decrease of $171,360.	Employee Benefits changed primarily due to adjustments to the classified salaries previously noted.

78

Item	Budget Adjustment CalPERS                                                                     $ (118,296) Social Security                                                                  (45,527) Other                                                                                 	(7,537)
Change from 3rd Quarter to Annual	$	(171,360)

2022-23	2022-23

Adopted Budget	Annual	Increase/(Decrease)

$ 3,348,532	$ 3,560,956	$ 212,424

C. Books, Supplies and Other Materials

D. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $587,519 at Third Quarter to $142,169 at Annual, a decrease of $445,349.	The decrease is primarily due to decreased utilities, conference/travel, repairs & leases. The decrease to leases was the result of reclassifying lease expenditures to debt service to abide by GASB Statement 87.

Books, Supplies and Other Materials changed from	$9,461,914	at	Third	Quarter	to $9,641,415 at Annual, an increase of $179,501. The increase is primarily due to an increase in Federal Food Commodities, which was offset by a decrease in supplies, equipment, and food expenses.	The increase in Federal Food Commodity expenditures was offset by an increase in Federal Food Commodity revenues.

Item

Conference & Travel Rentals, leases and repairs Utilities
Other

Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                Annual

$ 646,911	$ 142,169

Budget Adjustment $	(10,508)
(413,513) (24,600)
               3,272 $       (445,349)

Increase/(Decrease)

$ (504,742)

Item
Federal Commodities Food
Non-classroom Supplies Noncapitalized equipment
Change from 3rd Quarter to Annual

Budget Adjustment $ 454,018
(206,553) (38,517)
       (29,447) $ 179,501

2022-23 Adopted Budget

$ 7,570,029

2022-23 Annual

$ 9,641,415

Increase/(Decrease)

$ 2,071,386

79

E. Capital Outlay Expenditures

Capital Outlay Expenditures changed from $293,783 at Third Quarter to $326,068 at Annual, an increase of $32,285. The increase is due to an additional need for a combi oven at Clovis North High School.

Item

Transfer of Indirect Costs Debt Service
Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                  Annual

Budget Adjustment $     (62,505)
       397,200 $ 334,695

Increase/(Decrease)

$ 496,933	$ 918,894	$ 421,961

Change from 3rd Quarter to Annual	$ 32,285

2022-23 Adopted Budget

$ -0-

2022-23 Annual

$ 326,068

Increase/(Decrease)

$	326,068

G. Total Campus Catering Fund Expenditures

Total Campus Catering Fund Expenditures changed from $21,453,567 at Third Quarter to $20,741,832 at Annual, a decrease of $711,735.

F. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $584,199 at Third Quarter to $918,894 at Annual, an increase of $334,695. The increase is due to building lease payments being transferred to debt service, which was offset by changes in expenditures applicable to indirect cost charges.

Change from 3rd Quarter to Annual

2022-23	2022-23 Adopted Budget                  Annual

$ 17,986,213	$ 20,741,832

$ (711,735)

Increase/(Decrease)

$ 2,755,619

80

III. Campus Catering Fund Balance

Total revenues are $27,020,284 and total expenditures are $20,741,832 at Annual. The projected fund balance for the 2022-23 fiscal year is:

Beginning Fund Balance Audited 7/1/22	$ 11,396,531

2022-23 Revenues 2022-23 Expenditures

27,020,284 20,741,832

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/23 Unaudited

Assigned: Building Lease

Unassigned

General Reserve Percentage

One-Time costs in 2022-23: Unfilled Positions
Total One-Time Costs (2)

Ongoing Surplus/(Deficit) (1 + 2 )

 6,278,452

$ 17,674,983

	5,512,400

$	12,162,583

59%

$       (639,317) $       (639,317)

$	5,639,135

81

Fund: 13 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

13 - CAFETERIA FUND	$17,189,960	$25,232,183	$27,020,284	$9,830,323	$1,788,100	57.2	7.1
	
8100 - 8299 Federal Revenue

8220 - Child Nutrition Programs 822000 - FED CHILD NUTRITION

8221 - Donated Food Commodities

822100 - FED DONATED FOOD COMMODITIES

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

8520 - Child Nutrition

852000 - ST CHILD NUTRITION

8300 - 8599 Other State Revenue

Percent of Total

11,543,025 $11,543,025

1,100,000 $1,100,000

0 $0

$12,643,025 73.5%

3,549,574 $3,549,574

$3,549,574

20.6%

11,587,109 $11,587,109

1,100,000 $1,100,000

0 $0

$12,687,109 50.3%

12,336,826 $12,336,826

$12,336,826

48.9%

12,178,017 $12,178,017

1,554,018 $1,554,018

0 $0

$13,732,035 50.8%

12,984,110 $12,984,110

$12,984,110

48.1%

634,992 $634,992

454,018 $454,018

0 $0

$1,089,010

9,434,536 $9,434,536

$9,434,536

590,908                       5.5                       5.1 $590,908                       5.5                       5.1

454,018                     41.3                     41.3 $454,018                     41.3                     41.3

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

$1,044,926	8.6	8.2

647,284                   265.8                       5.2 $647,284                   265.8                       5.2

$647,284	265.8	5.2

82

Fund: 13 SubFund: -

8600 - 8799 Other Local Revenue

8634 - Food Service Sales

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

863401 - FS STUDENT FOOD SALES/LUNCH 863402 - FS STUDENT FOOD SALES/BKFT 863403 - FS CHILD CARE INC
863404 - FS STUDENT ALA CARTE 863405 - FS ADULT ALA CARTE 863406 - FS SPECIAL EVENT INCOME 863407 - FS OTHER INCOME
863408 - FS OVER/SHORT

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 0 0
723,791 65,008 112,940 20,304 49,103

$971,146

26,215

$26,215

0 0 0
91,137 12,845 53,515 28,484 (66,632)

$119,349

88,899

$88,899

0 0 0
121,978 17,316 73,195 26,368 (95,290)

$143,567

113,192

$113,192

0 0 0
(601,813) (47,692) (39,745) 6,064 (144,393)

($827,579)

86,977

$86,977

0 0 0
30,841 4,471 19,680 (2,116) (28,658)

$24,218

24,293

$24,293

N/A                      N/A N/A                      N/A N/A                      N/A (83.1)                     33.8 (73.4)                     34.8 (35.2)                     36.8 29.9                     (7.4) (294.1)                     43.0

(85.2)	20.3

331.8	27.3

331.8	27.3

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

$997,361

5.8%

0 $0

$208,248

0.8%

47,379 $47,379

$304,138

1.1%

47,379 $47,379

($693,223)

47,379                      N/A                      N/A $47,379                     N/A                     N/A

$95,890	(69.5)	46.0

83

Fund: 13 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

13 - CAFETERIA FUND	$17,986,213	$21,453,567	$20,741,832	$2,755,619	($711,735)	15.3	(3.3)
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220006 - WAREHOUSE SAL 220007 - MAINTENANCE SAL 220020 - FOOD SERVICE SAL 220040 - CLASS SUPPORT HOURLY 220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT
220090 - CLASSIFIED SUPPORT OTHER

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA 230040 - CLASSIFIED MANAGEMENT HRLY

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries 290090 - OTHER CLASSIFIED SAL

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

139,278 160,882 3,623,242 272,025 73,480 800
0

$4,269,707

1,470,465 0

$1,470,465

162,199 0 0

$162,199

21,437 $21,437

$5,923,808

32.9%

154,451 174,075 4,389,534 264,027 46,273 273
0

$5,028,633

1,578,549 0

$1,578,549

179,433 0 0

$179,433

7,221 $7,221

$6,793,836

31.7%

152,953 174,075 3,819,373 214,713 53,093 372
0

$4,414,579

1,553,444 0

$1,553,444

177,420 0 0

$177,420

6,886 $6,886

$6,152,330

29.7%

13,675 13,193 196,131 (57,312) (20,387) (428)
0

$144,872

82,979 0

$82,979

15,221 0 0

$15,221

(14,551) ($14,551)

$228,522

(1,498)                       9.8                     (1.0) 0                       8.2                       0.0
(570,160)                       5.4                  (13.0) (49,314)                  (21.1)                  (18.7) 6,820                  (27.7)                     14.7
98                  (53.5)                     36.0 0                      N/A                      N/A

($614,054)	3.4	(12.2)

(25,104)                       5.6                     (1.6) 0                      N/A                      N/A

($25,104)	5.6	(1.6)

(2,012)	9.4	(1.1) 0                      N/A                      N/A 0                      N/A                      N/A

($2,012)	9.4	(1.1)

(336)                  (67.9)                     (4.6) ($336)                  (67.9)                    (4.6)

($641,506)	3.9	(9.4)

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

1,075,402 65,377

$1,140,779

1,424,543 37,583

$1,462,126

1,313,755 30,075

$1,343,830

238,353 (35,302)

$203,051

(110,788) (7,508)

($118,296)

22.2                     (7.8) (54.0)                  (20.0)

17.8	(8.1)

84

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

291,308 80,298 31,530 20,903 5,007 5,060

$434,106

1,344,657 102,666 19,149 6,661 11,471

$1,484,604

27,666 3,131

$30,797

334,436 90,298 31,857 10,381 4,480 5,368

$476,820

1,373,727 90,983 17,489 6,549 12,046

$1,500,794

31,472 1,585

$33,057

307,057 81,647 25,555 7,863 3,883 5,289

$431,293

1,377,915 90,801 17,453 6,571 14,087

$1,506,827

28,454 1,193

$29,647

15,749 1,349 (5,975) (13,040) (1,124) 229

($2,813)

33,258 (11,865) (1,696) (90) 2,616

$22,223

788 (1,938)

($1,150)

(27,380) (8,651) (6,302) (2,518) (597) (79)

($45,527)

4,188 (182) (35) 22 2,041

$6,033

(3,018) (392)

($3,411)

5.4                     (8.2) 1.7                     (9.6) (18.9)                  (19.8) (62.4)                  (24.3) (22.4)                  (13.3) 4.5                     (1.5)

(0.6)	(9.5)

2.5                       0.3 (11.6)                     (0.2) (8.9)                     (0.2) (1.4)                       0.3 22.8                     16.9

1.5	0.4

2.8                     (9.6) (61.9)                  (24.7)

(3.7)	(10.3)

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

66,400 4,712

$71,112

161,919 $161,919

0 $0

0 22,135 95
0

77,732 3,604

$81,336

150,506 $150,506

0 $0

0 25,933 70
0

85

70,495 3,148

$73,642

150,538 $150,538

0 $0

0 23,537 69
0

4,095 (1,564)

$2,530

(11,381) ($11,381)

0 $0

0 1,402 (26) 0

(7,238)                       6.2                     (9.3) (456)                  (33.2)                  (12.7)

($7,694)	3.6	(9.5)

32                     (7.0)                       0.0 $32                    (7.0)                       0.0

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

0                      N/A                      N/A (2,396)                       6.3                     (9.2) (1)                  (27.4)                     (1.9)
0	N/A	N/A

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

390293 - SELF INSUR CLASS 390294 - AB 1522 ACCRUAL

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430001 - SUPPLIES CARRYOVER 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430072 - GAS
430082 - INVENTORY ADJUSTMENT

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

4700 - Food

470000 - FOOD

470001 - FOOD SVC SUPPLY COST 470002 - FOOD FED DONATED 470023 - FOOD EARNED MEALS

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

2,240 745

$25,215

$3,348,532 18.6% 51.6%

0 0
250,400 0 0

$250,400

295,960 $295,960

5,442,203 418,658 1,100,000 62,808

$7,023,669

$7,570,029 42.1%

23,000

$23,000

1,251 423

$27,677

$3,732,316 17.4% 49.1%

0 0
494,911 0 0

$494,911

556,746 $556,746

6,600,674 646,814 1,100,000 62,769

$8,410,257

$9,461,914 44.1%

22,496

$22,496

1,073 501

$25,179

$3,560,956 17.2% 46.8%

0 0
456,393 0 0

$456,393

527,300 $527,300

6,392,952 710,752 1,554,018 0

$8,657,722

$9,641,415 46.5%

11,988

$11,988

(1,167) (244)

($36)

$212,424

0 0
205,993 0 0

$205,993

231,340 $231,340

950,749 292,094 454,018 (62,808)

$1,634,053

$2,071,386

(11,012)

($11,012)

(178) 78

($2,498)

($171,360)

0 0
(38,517) 0 0

($38,517)

(29,446) ($29,446)

(207,722) 63,938 454,018 (62,769)

$247,465

$179,501

(10,508)

($10,508)

(52.1) (32.8)

(0.1)

6.3

N/A N/A 82.3 N/A N/A

82.3

78.2 78.2

17.5 69.8 41.3 (100.0)

23.3

27.4

(47.9)

(47.9)

(14.3) 18.4

(9.0)

(4.6)

N/A N/A (7.8) N/A N/A

(7.8)

(5.3) (5.3)

(3.1) 9.9 41.3 (100.0)

2.9

1.9

(46.7)

(46.7)

86

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5300 - Dues and Memberships

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

3,762 $3,762

0 24,600

$24,600

4,372 $4,372

0 24,600

$24,600

4,372                             610 $4,372                           $610

0                                  0 0                     (24,600)

$0	($24,600)

0 $0

0 (24,600)

($24,600)

16.2 16.2

N/A (100.0)

(100.0)

0.0 0.0

N/A (100.0)

(100.0)

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

10,735 0 151,748 395,600

$558,083

0 0

$0

0 9,000 0
950 0
5,000 300 200 11,000

$26,450

10,757 0 99,999 397,200

$507,956

0 0

$0

0 5,000 0
372 0
1,368 539 55 8,506

$15,840

10,757 0 83,686 0

$94,443

0 0

$0

0 5,370 0
372 0
1,803 593 47 8,590

$16,777

22 0
(68,062) (395,600)

($463,640)

0 0

$0

0 (3,630) 0
(578) 0
(3,197) 293 (153) (2,410)

($9,673)

0 0
(16,313) (397,200)

($413,513)

0 0

$0

0 370 0
0 0
435 55 (7) 84

$937

0.2 N/A (44.9) (100.0)

(83.1)

N/A N/A

N/A

N/A (40.3) N/A (60.8) N/A (63.9) 97.8 (76.3) (21.9)

(36.6)

0.0 N/A (16.3) (100.0)

(81.4)

N/A N/A

N/A

N/A 7.4 N/A 0.0 N/A 31.8 10.2 (13.0) 1.0

5.9

87

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580005 - LEGAL SERVICES 580009 - FEES / OTHER

5900 - Communications

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

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

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

0 4,000 0
0

$4,000

0 5,616 1,400

$7,016

$646,911 3.6%

0 $0

0 $0

$0

0.0%

0 4,000 0
0

$4,000

0 5,647 2,609

$8,256

$587,519 2.7%

19,284 $19,284

274,499 $274,499

$293,783

1.4%

6,063 0 0 0

$6,063

0 5,652 2,876

$8,528

$142,169 0.7%

15,010 $15,010

311,058 $311,058

$326,068

1.6%

6,063 (4,000) 0
0

$2,063

0 36
1,476

$1,512

($504,742)

15,010 $15,010

311,058 $311,058

$326,068

6,063 (4,000) 0
0

$2,063

0 5
267

$272

($445,349)

(4,274) ($4,274)

36,559 $36,559

$32,285

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

51.6

N/A 0.6 105.4

21.6

(78.0)

N/A N/A

N/A N/A

N/A

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

51.6

N/A 0.1 10.2

3.3

(75.8)

(22.2) (22.2)

13.3 13.3

11.0

88

Fund: 13 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

735000 - TRF OF DIRECT COST-INTERFUND

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

496,933 $496,933

0 $0

0 $0

$496,933 2.8%

0 $0

$0

0.0%

584,199 $584,199

0 $0

0 $0

$584,199 2.7%

0 $0

$0

0.0%

521,694 $521,694

177,200 $177,200

220,000 $220,000

$918,894 4.4%

0 $0

$0

0.0%

24,761 $24,761

177,200 $177,200

220,000 $220,000

$421,961

0 $0

$0

(62,505) ($62,505)

177,200 $177,200

220,000 $220,000

$334,695

0 $0

$0

5.0                  (10.7) 5.0                  (10.7)

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

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

84.9	57.3

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

N/A	N/A

89

Fund: 14 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

14 - DEFERRED MAINTENANCE FUND	$2,801,000	$3,801,000	$3,763,157	$962,157	($37,843)	34.4	(1.0)
	
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                        23,239 $1,000                     $23,239

0                     (60,082) $0                   ($60,082)

0                                  0 $0                               $0

$1,000	($36,843)

0.0%	-1.0%

22,239 $22,239

(60,082) ($60,082)

0 $0

($37,843)

22,239 $22,239

(60,082) ($60,082)

0 $0

($37,843)

2223.9 2223.9

N/A N/A

N/A N/A

(3784.3)

2223.9 2223.9

N/A N/A

N/A N/A

(3784.3)

891901 - OTH INTERFUND TRANSFER IN

8900 - 8929 Interfund Transfers In

Percent of Total

2,800,000 $2,800,000

$2,800,000

100.0%

3,800,000 $3,800,000

$3,800,000

100.0%

3,800,000 $3,800,000

$3,800,000

101.0%

1,000,000 $1,000,000

$1,000,000

0                     35.7                       0.0 $0                     35.7                       0.0

$0	35.7	0.0

90

Fund: 14 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

14 - DEFERRED MAINTENANCE FUND	$2,801,000	$3,811,771	$2,332,537	($468,463)	($1,479,234)	(16.7)	(38.8)
	
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

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS                                                             0                                  0                                  0                                  0 330201 - MEDICARE CLASS                                                                         0                                  0                                  0                                  0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

$0	$0	$0	$0

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

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

92

Fund: 14 SubFund: -

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

440000 - EQUIP $500-$24999

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS

5710 - Transfers of Direct Costs 571040 - DIRECT COST/GAD

5750 - Transfers of Direct Costs - Interfund 575040 - DIRECT COST/GAD/INTERF

5000 - 5999 Services and Other Operating Expenditures Percent of Total
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

401,000 $401,000

0 $0

0 $0

$401,000 14.3%

1,600,000 $1,600,000

800,000 $800,000

$2,400,000

85.7%

2,150,546 $2,150,546

0 $0

0 $0

$2,150,546 56.4%

692,225 $692,225

969,000 $969,000

$1,661,225

43.6%

886,287 $886,287

0 $0

39 $39

$886,326 38.0%

593,194 $593,194

853,017 $853,017

$1,446,211

62.0%

485,287 $485,287

0 $0

39 $39

$485,326

(1,006,806) ($1,006,806)

53,017 $53,017

($953,789)

(1,264,260)                   121.0                  (58.8) ($1,264,260)                   121.0                  (58.8)

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

39                      N/A                      N/A $39                     N/A                     N/A

($1,264,220)	121.0	(58.8)

(99,031)                  (62.9)                  (14.3) ($99,031)                  (62.9)                  (14.3)

(115,983)                       6.6                  (12.0) ($115,983)                       6.6                  (12.0)

($215,014)	(39.7)	(12.9)

93

Fund: 14 SubFund: -

7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

761906 - TRANSFER TO SFP

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

$0	N/A	N/A

$0	N/A	N/A

94

Fund: 21 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

21 - BUILDING FUND	$426,775	$100,426,775	$99,938,659	$99,511,884	($488,116)	23317.2	(0.5)
	
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

575,902 $575,902

1,340,951

$1,340,951

575,902 $575,902

1,330,951

$1,330,951

575,902 $575,902

1,330,951

$1,330,951

N/A N/A

13309.5

13309.5

N/A N/A

13309.5

13309.5

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 2.3%

416,775 0 0

$416,775

$416,775

97.7%

0 $0

0 $0

$10,000 0.0%

416,775 0 0

$416,775

$416,775

0.4%

(3,394,970) ($3,394,970)

0 $0

($1,478,116) -1.5%

1,416,775 0 0

$1,416,775

$1,416,775

1.4%

(3,394,970) ($3,394,970)

0 $0

($1,488,116)

1,000,000 0 0

$1,000,000

$1,000,000

(3,394,970) ($3,394,970)

0 $0

($1,488,116)

1,000,000 0 0

$1,000,000

$1,000,000

N/A N/A

N/A N/A

(14881.2)

239.9 N/A N/A

239.9

239.9

N/A N/A

N/A N/A

(14881.2)

239.9 N/A N/A

239.9

239.9

95

Fund: 21 SubFund: -

8930 - 8979 All Other Financing Sources

8951 - Proceeds from Sale of Bonds

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

895100 - PROCEEDS FROM SALE OF BONDS

8971 - Proceeds from Certificates of Participation 897100 - PROCEEDS FROM COP'S

8972 - Proceeds from Capital Leases

897200 - PROCEEDS FROM CAPITAL LEASES

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

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

8980 - 8999 Contributions

Percent of Total

0             100,000,000 $0           $100,000,000

0                                  0 $0                               $0

0                                  0 $0                               $0

$0           $100,000,000 0.0%                         99.6%

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

100,000,000 $100,000,000

0 $0

0 $0

$100,000,000 100.1%

0 $0

$0

0.0%

100,000,000 $100,000,000

0 $0

0 $0

$100,000,000

0 $0

$0

0                      N/A                       0.0 $0                     N/A                       0.0

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

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

$0	N/A	0.0

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

$0	N/A	N/A

96

Fund: 21 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

21 - BUILDING FUND	$916,775	$130,859,405	$32,271,751	$31,354,976	($98,587,655)	3420.1	(75.3)
	
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0 $0

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT	0 240040 - CLASS BUSINESS SUPPORT HRLY	0 240050 - CLASS BUSINESS SUPPORT SUB	0 240070 - CLASS BUSINESS SUPPORT OT	0

$0

2000 - 2999 Classified Personnel Salaries                                                              $0 Percent of Total                                                                                        0.0%
3000 - 3999 Employee Benefits

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	0

$0

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

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0 330201 - MEDICARE CLASS	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0

$0

3402 - Health & Welfare Benefits, classified positions

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

$0

268,320 $268,320

0 0 0 0

$0

$268,320 0.2%

29,520 $29,520

28,862 $28,862

7,120 3,922 0

$11,042

27,806 1,842 354 216
0

$30,218

268,404 $268,404

0 0 0 0

$0

$268,404 0.8%

29,520 $29,520

28,883 $28,883

7,022 3,853 0

$10,874

27,806 1,842 354 216
0

$30,218

268,404 $268,404

0 0 0 0

$0

$268,404

29,520 $29,520

28,883 $28,883

7,022 3,853 0

$10,874

27,806 1,842 354 216
0

$30,218

84                      N/A                       0.0 $84                     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

$84	N/A	0.0

0                      N/A                       0.0 $0                     N/A                       0.0

21                      N/A                       0.1 $21                     N/A                       0.1

(99)                      N/A                     (1.4) (69)                      N/A                     (1.8) 0                      N/A                      N/A

($168)	N/A	(1.5)

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	0.0

97

Fund: 21 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

350200 - SUI CLASS                                                                                       0 $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                                     0 $0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0 $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS                                                                        0 $0

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

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%

1,342 $1,342

3,220 $3,220

9,391 $9,391

1,073 $1,073

$114,668 0.1% 0.3%

0 5,000 0

$5,000

53,341 $53,341

$58,341

0.0%

1,316 $1,316

3,221 $3,221

9,638 $9,638

1,074 $1,074

$114,744 0.4% 1.2%

0 2,434 0

$2,434

52,399 $52,399

$54,833

0.2%

1,316 $1,316

3,221 $3,221

9,638 $9,638

1,074 $1,074

$114,744

0 2,434 0

$2,434

52,399 $52,399

$54,833

(26) ($26)

1 $1

247 $247

0 $0

$76

0 (2,566) 0

($2,566)

(941) ($941)

($3,508)

N/A                     (1.9) N/A                    (1.9)

N/A                       0.0 N/A                       0.0

N/A                       2.6 N/A                       2.6

N/A                       0.0 N/A                       0.0

N/A	0.1

N/A	N/A N/A                  (51.3) N/A	N/A

N/A	(51.3)

N/A                     (1.8) N/A                    (1.8)

N/A	(6.0)

98

Fund: 21 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520000 - CONF/TRAVEL                                                                               0 $0

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

91,696 0 0

$91,696

0 $0

0 0 0 0 0 0

$0

0 $0

87,811 0 0

$87,811

0 $0

0 0 0 0 0 0

$0

0 $0

87,811 0 0

$87,811

0 $0

0 0 0 0 0 0

$0

0 $0

(3,885) 0 0

($3,885)

0 $0

0 0 0 0 0 0

$0

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

N/A	(4.2) N/A                      N/A N/A                      N/A

N/A	(4.2)

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

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

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	68,623 0                                  0 0                                  0 0                                  0 0                                  0

$0	$68,623

0                          2,160 0                                  0

$0	$2,160

$0	$162,479

0.0%	0.1%

47,623 0 0
1,650 0

$49,273

2,160 0

$2,160

$139,244

0.4%

47,623 0 0
1,650 0

$49,273

2,160 0

$2,160

$139,244

(21,000) 0 0
1,650 0

($19,350)

0 0

$0

($23,235)

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

N/A	(28.2)

N/A                       0.0 N/A                      N/A

N/A	0.0

N/A	(14.3)

99

Fund: 21 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

610000 - SITE PURCHASE 610005 - SITE PLAN/OTHER

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                  4,270,000

$0	$4,270,000

0                                  0 $0                               $0

0             124,630,306 0                                  0

$0	$124,630,306

0                     250,000 $0                   $250,000

$0	$129,150,306

0.0%	98.7%

0 1,167,890

$1,167,890

0 $0

29,995,332 0

$29,995,332

112,105 $112,105

$31,275,328

96.9%

0 1,167,890

$1,167,890

0 $0

29,995,332 0

$29,995,332

112,105 $112,105

$31,275,328

0 (3,102,110)

($3,102,110)

0 $0

(94,634,973) 0

($94,634,973)

(137,895) ($137,895)

($97,874,978)

N/A                      N/A N/A                  (72.6)

N/A	(72.6)

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

N/A                  (75.9) N/A                      N/A

N/A	(75.9)

N/A                  (55.2) N/A                  (55.2)

N/A	(75.8)

100

Fund: 21 SubFund: -

7000 - 7499 Other Outgo

7283 - All Other Transfers to JPAs

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

722300 - TRANSFER OUT TO JPA CART

7438 - Debt Service - Interest

743801 - COP REPAY INTEREST 743804 - COP '04 INTEREST 743806 - COP '06 INTEREST 743810 - COP '10 INTEREST 743811 - COP '11 INTEREST

7439 - Other Debt Service - Principal

743900 - DEBT SERVICE/PRINCIPAL 743904 - COP '04 PRINCIPAL 743906 - COP '06 PRINCIPAL 743910 - COP '10 PRINCIPAL 743911 - COP '11 PRINCIPAL

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

0 $0

0 0 0 0
86,775

$86,775

0 0 0 0
330,000

$330,000

$416,775

45.5%

0 $0

0 0 0 0
86,775

$86,775

0 0 0 0
330,000

$330,000

$416,775

0.3%

0                                  0 $0                               $0

0	0 0	0 0	0 0	0
86,393	(382)

$86,393	($382)

0	0 0	0 0	0 0	0
329,999	(1)

$329,999	($1)

$416,392	($383)

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 0	N/A	N/A
(382)	(0.4)	(0.4)

($382)	(0.4)	(0.4)

0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A (1)                       0.0                       0.0

($1)	0.0	0.0

($383)	(0.1)	(0.1)

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II

761914 - TRANSFER TO SPEC RES/CAP PROJ 761994 - TRANSFER TO BLDG FUND 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

500,000 0 0 0 0 0

$500,000

$500,000

54.5%

0 $0

688,516 0 0 0 0 0

$688,516

$688,516 0.5%

101

0                                  0 $0                               $0

2,806	(497,194) 0                                  0 0                                  0 0                                  0 0                                  0 0                                  0

$2,806	($497,194)

$2,806	($497,194)

0.0%

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

(685,710)	(99.4)	(99.6) 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

($685,710)	(99.4)	(99.6)

($685,710)	(99.4)	(99.6)

Fund: 25 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

25 - CAPITAL FACILITIES FUND	$12,095,000	$12,095,000	$16,830,830	$4,735,830	$4,735,830	39.2	39.2
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

90,000

$90,000

90,000

$90,000

1,006,925

$1,006,925

916,925

$916,925

916,925

$916,925

1018.8	1018.8

1018.8	1018.8

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

891901 - OTH INTERFUND TRANSFER 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 $0

12,000,000 $12,000,000

5,000 $5,000

$12,095,000 100.0%

0 0 0 0

$0

$0

0.0%

(381,924) ($381,924)

12,886,210 $12,886,210

8,125 $8,125

$13,519,336 80.3%

0 3,311,494 0
0

$3,311,494

$3,311,494

19.7%

(381,924) ($381,924)

886,210 $886,210

3,125 $3,125

$1,424,336

0 3,311,494 0
0

$3,311,494

$3,311,494

(381,924)                      N/A                      N/A ($381,924)                     N/A                     N/A

886,210                       7.4                       7.4 $886,210                       7.4                       7.4

3,125                     62.5                     62.5 $3,125                     62.5                     62.5

$1,424,336	11.8	11.8

0                      N/A                      N/A 3,311,494                      N/A                      N/A 0                      N/A                      N/A
0	N/A	N/A

$3,311,494	N/A	N/A

$3,311,494	N/A	N/A

102

Fund: 25 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

898000 - CONTRIB FR UNRESTRICTED REV

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

8980 - 8999 Contributions

Percent of Total

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

103

Fund: 25 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

25 - CAPITAL FACILITIES FUND	$12,095,000	$60,182,959	$19,046,987	$6,951,987	($41,135,972)	57.5	(68.4)
	
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%

501,507 $501,507

165,505 0

$165,505

$667,012

5.5%

0 $0

0 $0

$0 0.0%

534,048 $534,048

171,179 0

$171,179

$705,228

1.2%

0 $0

0 $0

$0 0.0%

538,316 $538,316

171,660 0

$171,660

$709,977

3.7%

0 $0

0 $0

$0

36,809 $36,809

6,155 0

$6,155

$42,965

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

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

$0	N/A	N/A

4,268                       7.3                       0.8 $4,268                       7.3                       0.8

481                       3.7                       0.3 0                      N/A                      N/A

$481	3.7	0.3

$4,749	6.4	0.7

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

0 $0

28,565

$28,565

0 $0

30,565

$30,565

0                                  0 $0                               $0

30,565	2,000

$30,565	$2,000

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

0	7.0	0.0

$0	7.0	0.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED	131,278

$131,278

138,317

$138,317

139,522	8,244

$139,522	$8,244

1,205	6.3	0.9

$1,205	6.3	0.9

104

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

330101 - MEDICARE CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

0 $0

32,206 9,671 0

$41,877

0 0 0 0

$0

89,733 6,753 1,259 570 794

$99,109

0 $0

3,335

$3,335

0 $0

33,926 10,268 0

$44,194

0 0 0 0

$0

91,760 6,079 1,168 559 786

$100,351

0 $0

3,526

$3,526

0                                  0 $0                               $0

33,432                          1,226 10,107                             436 0                                  0

$43,539	$1,662

0	0 0	0 0	0 0	0

$0	$0

91,760                          2,027 6,078                           (675) 1,168                             (91) 559                             (11) 731                             (63)

$100,296	$1,187

0                                  0 $0                               $0

3,473	138

$3,473	$138

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

(494)                       3.8                     (1.5) (161)                       4.5                     (1.6) 0                      N/A                      N/A

($655)	4.0	(1.5)

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

$0	N/A	N/A

0	2.3	0.0 0                  (10.0)	0.0 0                     (7.2)	0.0 0                     (1.9)	0.0
(55)	(8.0)	(7.0)

($55)	1.2	(0.1)

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

(53)	4.1	(1.5)

($53)	4.1	(1.5)

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

105

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS

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

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

3901 - Other Benefits, certificated positions 390103 - SELF INSUR CERT

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL

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

8,004 $8,004

0 $0

27,014 $27,014

0 $0

2,668 0

$2,668

$341,850 2.8%
8.3%

8,463 $8,463

0 $0

24,683 $24,683

0 $0

2,821 0

$2,821

$352,921 0.6%
1.8%

8,520 $8,520

0 $0

25,372 $25,372

0 $0

2,840 0

$2,840

$354,128 1.9%
5.6%

516 $516

0 $0

(1,642) ($1,642)

0 $0

172 0

$172

$12,278

57                       6.4                       0.7 $57                       6.4                       0.7

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

689                     (6.1)                       2.8 $689                    (6.1)                       2.8

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

19                       6.4                       0.7 0                      N/A                      N/A

$19	6.4	0.7

$1,207	3.6	0.3

106

Fund: 25 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL
520010 - FIXED MILEAGE ALLOWANCE

45,000 0 0

$45,000

23,500 $23,500

$68,500 0.6%

10,000 500

$10,500

33,000 0 0

$33,000

35,500 $35,500

$68,500 0.1%

10,000 500

$10,500

21,455 0 0

$21,455

25,641 $25,641

$47,096 0.2%

4,642 0

$4,642

(23,545) 0 0

($23,545)

2,141 $2,141

($21,404)

(5,358) (500)

($5,858)

(11,545) 0 0

($11,545)

(9,859) ($9,859)

($21,404)

(5,358) (500)

($5,858)

(52.3) N/A N/A

(52.3)

9.1 9.1

(31.2)

(53.6) (100.0)

(55.8)

(35.0) N/A N/A

(35.0)

(27.8) (27.8)

(31.2)

(53.6) (100.0)

(55.8)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	0 560002 - MAINTENANCE AGREEMENTS	0 560003 - ALARM SYSTEM	0 560010 - BLDG LEASE/RENTS	0

$0

5710 - Transfers of Direct Costs

571020 - DIRECT COST/TRANSPORTATION	0

$0

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF	0 575020 - DIRECT COST/TRANSP INTERFUND	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

$0

747,190 0 0
205,000

$952,190

0 $0

0 0 0 0
1,200 0

$1,200

836,960 0 0
85,353

$922,313

0 $0

0 0 0 53
943 0

$996

836,960 0 0
85,353

$922,313

0 $0

0 0 0 53
943 0

$996

89,770 0 0
(119,647)

($29,877)

0 $0

0 0 0 53
(257) 0

($204)

N/A	12.0 N/A                      N/A N/A                      N/A N/A                  (58.4)

N/A	(3.1)

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

N/A	N/A N/A	N/A N/A	N/A N/A	N/A N/A                  (21.4) N/A	N/A

N/A	(17.0)

107

Fund: 25 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING 580009 - FEES / OTHER 580010 - SOFTWARE LICENSE 580090 - BUDGET RESERVE

5900 - Communications

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

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

6100 - Land

610000 - SITE PURCHASE

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

6000 - 6999 Capital Outlay

Percent of Total

180,000 75,000 200
150 63,500 159,000

$477,850

0 2,916 0

$2,916

$491,266 4.1%

0 $0

4,919,049 $4,919,049

$4,919,049

40.7%

180,000 75,000 200
150 63,500 159,000

$477,850

0 2,916 0

$2,916

$1,444,656 2.4%

731,287 $731,287

51,273,044 $51,273,044

$52,004,332

86.4%

84,848 44,460 210 168,258 54,300 0

$352,076

0 2,840 0

$2,840

$1,282,866 6.7%

757,255 $757,255

5,989,026 $5,989,026

$6,746,281

35.4%

(95,153) (30,540) 10 168,108 (9,200) (159,000)

($125,774)

0 (77) 0

($77)

$791,600

757,255 $757,255

1,069,977 $1,069,977

$1,827,232

(95,153) (30,540) 10 168,108 (9,200) (159,000)

($125,774)

0 (77) 0

($77)

($161,790)

25,968 $25,968

(45,284,018) ($45,284,018)

($45,258,050)

(52.9) (40.7) 5.0 112072.3 (14.5) (100.0)

(26.3)

N/A (2.6) N/A

(2.6)

161.1

N/A N/A

21.8 21.8

37.1

(52.9) (40.7) 5.0 112072.3 (14.5) (100.0)

(26.3)

N/A (2.6) N/A

(2.6)

(11.2)

3.6 3.6

(88.3) (88.3)

(87.0)

108

Fund: 25 SubFund: -

7000 - 7499 Other Outgo

7438 - Debt Service - Interest

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

743800 - DEBT SERVICE/INTEREST

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

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

1,556,323 $1,556,323

3,715,000 $3,715,000

$5,271,323

43.6%

1,556,323 $1,556,323

3,715,000 $3,715,000

$5,271,323

8.8%

2,850,144 $2,850,144

2,415,000 $2,415,000

$5,265,144

27.6%

1,293,821 $1,293,821

(1,300,000) ($1,300,000)

($6,179)

1,293,821 $1,293,821

(1,300,000) ($1,300,000)

($6,179)

83.1                     83.1 83.1                     83.1

(35.0)                  (35.0) (35.0)                  (35.0)

(0.1)	(0.1)

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II 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

0.6%

0 $0

330,000 0
3,311,494 1,000,000

$4,641,494

$4,641,494

24.4%

0 $0

(6,000) 0
3,311,494 1,000,000

$4,305,494

$4,305,494

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

(6,000)                     (1.8)                     (1.8) 0                      N/A                      N/A
3,311,494                      N/A                      N/A 1,000,000                      N/A                      N/A

$4,305,494	1281.4	1281.4

$4,305,494	1281.4	1281.4

109

Fund: 35 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

35 - COUNTY SCHOOL FACILITIES FUND	$200,000	$200,000	$16,617,614	$16,417,614	$16,417,614	8208.8	8208.8
	
8300 - 8599 Other State Revenue

8545 - School Facilities Apportionments 854500 - ST SCHOOL FAC APPORT

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 $0

$0 0.0%

200,000

$200,000

0 $0

$0 0.0%

200,000

$200,000

16,490,615 $16,490,615

$16,490,615 99.2%

1,015,744

$1,015,744

16,490,615 $16,490,615

$16,490,615

815,744

$815,744

16,490,615 $16,490,615

$16,490,615

815,744

$815,744

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

N/A	N/A

407.9	407.9

407.9	407.9

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

0 $0

0 $0

$200,000

100.0%

0 $0

0 $0

$200,000

100.0%

(888,746) ($888,746)

0 $0

$126,999

0.8%

(888,746) ($888,746)

0 $0

($73,001)

(888,746)                      N/A                      N/A ($888,746)                     N/A                     N/A

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

($73,001)	(36.5)	(36.5)

8913 - To State School Building Fund/County School Facilities Fund from All Other Funds

891300 - DIST SH/SFP PROJECT

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891919 - FROM DEV FEES
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

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

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

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

$0	N/A	N/A

110

Fund: 35 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

898000 - CONTRIB FR UNRESTRICTED REV

8980 - 8999 Contributions

Percent of Total

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

111

Fund: 35 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

35 - COUNTY SCHOOL FACILITIES FUND	$200,000	$43,871,995	$4,209,930	$4,009,930	($39,662,065)	2005.0	(90.4)
	
2000 - 2999 Classified Personnel Salaries

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240070 - CLASS BUSINESS SUPPORT OT

2000 - 2999 Classified Personnel Salaries

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

112

Fund: 35 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

$0	$0	$0	$0

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

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

113

Fund: 35 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM

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

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

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

$0	N/A	N/A

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	0	0	0	0

$0	$0	$0	$0

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF                                                         0                                  0                                  0                                  0 575050 - DIRECT COST/COPIER INTERFUND                                            0                                  0                                  0                                  0

$0	$0	$0	$0

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

114

Fund: 35 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

610000 - SITE PURCHASE

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

0 $0

0 $0

200,000 0 0

$200,000

0 $0

$200,000

100.0%

0 $0

0 $0

35,371,995 0 0

$35,371,995

0 $0

$35,371,995

80.6%

0 $0

0 $0

323,544 0 0

$323,544

0 $0

$323,544

7.7%

0 $0

0 $0

123,544 0 0

$123,544

0 $0

$123,544

0 $0

0 $0

(35,048,452) 0 0

($35,048,452)

0 $0

($35,048,452)

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

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

61.8	(99.1) N/A                      N/A N/A                      N/A

61.8	(99.1)

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

61.8	(99.1)

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

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                  8,500,000 0	0

$0	$8,500,000

$0	$8,500,000

0.0%	19.4%

0 $0

0 0
3,886,387 0

$3,886,387

$3,886,387

92.3%

0 $0

0 0
3,886,387 0

$3,886,387

$3,886,387

0 $0

0 0
(4,613,613) 0

($4,613,613)

($4,613,613)

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

N/A	N/A N/A	N/A N/A                  (54.3) N/A	N/A

N/A	(54.3)

N/A	(54.3)

115

Fund: 40 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

40 - SPECIAL RESERVE - CAPITAL PROJ	$3,435,011	$15,634,663	$15,712,820	$12,277,809	$78,157	357.4	0.5
	
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

7,600

$7,600

0 $0

$0 0.0%

20,000 $20,000

22,600

$22,600

0 $0

$0 0.0%

16,815 $16,815

3,378,988

$3,378,988

0 $0

$0

(3,185) ($3,185)

3,371,388

$3,371,388

0 $0

$0

(3,185) ($3,185)

3,356,388

$3,356,388

N/A N/A

N/A

(15.9) (15.9)

44360.4

44360.4

N/A N/A

N/A

(15.9) (15.9)

14851.3

14851.3

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

$27,600

0.8%

0 $0

2,784,652 0

$2,784,652

$2,827,252

18.1%

(27,496) ($27,496)

2,799,837 0

$2,799,837

$6,168,144

39.3%

(27,496) ($27,496)

2,799,837 0

$2,799,837

$6,140,544

(27,496) ($27,496)

15,186 0

$15,186

$3,340,893

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

N/A                       0.5 N/A                      N/A

N/A	0.5

22248.3	118.2

116

Fund: 40 SubFund: -

8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

891201 - TRANSFER BETWEEN GF AND SRF

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In Percent of Total
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

2,937,211 $2,937,211

470,200 0 0

$470,200

$3,407,411 99.2%

0 $0

$0 0.0%

0 $0

$0

0.0%

3,837,211 $3,837,211

8,970,200 0 0

$8,970,200

$12,807,411 81.9%

0 $0

$0 0.0%

0 $0

$0

0.0%

5,188,089 $5,188,089

4,356,587 0 0

$4,356,587

$9,544,676 60.7%

0 $0

$0 0.0%

0 $0

$0

0.0%

2,250,878 $2,250,878

3,886,387 0 0

$3,886,387

$6,137,265

0 $0

$0

0 $0

$0

1,350,878 $1,350,878

(4,613,613) 0 0

($4,613,613)

($3,262,735)

0 $0

$0

0 $0

$0

76.6                     35.2 76.6                     35.2

826.5	(51.4) N/A                      N/A N/A                      N/A

826.5	(51.4)

180.1	(25.5)

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

N/A	N/A

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

N/A	N/A

117

Fund: 40 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

40 - SPECIAL RESERVE - CAPITAL PROJ	$1,446,300	$20,047,830	$11,739,717	$10,293,417	($8,308,114)	711.7	(41.4)
	
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

118

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

$0	$0	$0	$0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                        0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3802 - PERS Reduction, classified positions

380200 - PERS REV LIM REDUC CLASS	0	0	0	0

$0	$0	$0	$0

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT                                                                          0                                  0                                  0                                  0 $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

119

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

390204 - AB 1522 ACCRUAL

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430008 - SUPPLIES NON-CLASSROOM 430060 - SUPPLIES GROUNDS

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

4000 - 4999 Books and Supplies

Percent of Total

0 $0

$0 0.0% 0.0%

200,000 0 0 0

$200,000

0 $0

$200,000

13.8%

0 $0

$0 0.0% 0.0%

200,000 0 50,000 0

$250,000

75,000 $75,000

$325,000

1.6%

0 $0

$0 0.0% 0.0%

19,182 0 16,520 0

$35,702

18,404 $18,404

$54,106

0.5%

0 $0

$0

(180,818) 0
16,520 0

($164,298)

18,404 $18,404

($145,894)

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

$0	N/A	N/A

(180,818)                  (90.4)                  (90.4) 0                      N/A                      N/A (33,480)                      N/A                  (67.0) 0                      N/A                      N/A

($214,298)	(82.1)	(85.7)

(56,596)                      N/A                  (75.5) ($56,596)                     N/A                  (75.5)

($270,894)	(72.9)	(83.4)

120

Fund: 40 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520010 - FIXED MILEAGE ALLOWANCE                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

0	N/A	N/A

$0	N/A	N/A

560001 - NONCAPITALIZED IMPROVEMENTS 560050 - REPAIR EQ M&O

5710 - Transfers of Direct Costs 571040 - DIRECT COST/GAD

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575040 - DIRECT COST/GAD/INTERF

776,100 0

$776,100

0 $0

0 0

$0

786,100 0

$786,100

0 $0

0 0

$0

147,612 0

$147,612

0 $0

0 0

$0

(628,488) 0

($628,488)

0 $0

0 0

$0

(638,488)                  (81.0)                  (81.2) 0                      N/A                      N/A

($638,488)	(81.0)	(81.2)

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

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580009 - FEES / OTHER
580036 - COST OF ISSUANCE MISC

5900 - Communications

590002 - PHONE CLASSIFIED

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0 0 0 0

$0

0 $0

$776,100

53.7%

2,839,980 0 0 0

$2,839,980

0 $0

$3,626,080

18.1%

2,123,145 0 0
5,750

$2,128,895

0 $0

$2,276,507

19.4%

2,123,145 0 0
5,750

$2,128,895

0 $0

$1,500,407

(716,835) 0 0
5,750

($711,085)

0 $0

($1,349,573)

N/A	(25.2) N/A                      N/A N/A                      N/A N/A                      N/A

N/A	(25.0)

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

193.3	(37.2)

121

Fund: 40 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

610005 - SITE PLAN/OTHER

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

617002 - SITE IMPRV ARCH/CONSULTANT 617005 - SITE IMPRV PLAN/OTHER 617006 - SITE IMPRV CONSTRUCTION 617007 - SITE IMPRV TESTING
617008 - SITE IMPRV INSPECTORS

617014 - SITE IMPRV OTH CONSTRUCTION

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST 743801 - COP REPAY INTEREST

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

7000 - 7499 Other Outgo

Percent of Total

0 $0

0 0 0 0 0 0 0

$0

0 0 0

$0

0 $0

$0 0.0%

0 470,200

$470,200

0 $0

$470,200

32.5%

10,000 $10,000

13,063,937 0 0 0 0 0 0

$13,063,937

2,393,093 0 0

$2,393,093

159,520 $159,520

$15,626,550 77.9%

0 470,200

$470,200

0 $0

$470,200

2.3%

264,965 $264,965

7,445,244 0 0 0 0 0 0

$7,445,244

1,541,814 0 0

$1,541,814

157,081 $157,081

$9,409,104 80.1%

0 0

$0

0 $0

$0

0.0%

264,965 $264,965

7,445,244 0 0 0 0 0 0

$7,445,244

1,541,814 0 0

$1,541,814

157,081 $157,081

$9,409,104

0 (470,200)

($470,200)

0 $0

($470,200)

254,965 $254,965

(5,618,693) 0 0 0 0 0 0

($5,618,693)

(851,280) 0 0

($851,280)

(2,439) ($2,439)

($6,217,447)

0 (470,200)

($470,200)

0 $0

($470,200)

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 (100.0)

(100.0)

N/A N/A

(100.0)

2549.6 2549.6

(43.0) N/A N/A N/A N/A N/A N/A

(43.0)

(35.6) N/A N/A

(35.6)

(1.5) (1.5)

(39.8)

N/A (100.0)

(100.0)

N/A N/A

(100.0)

122

Fund: 40 SubFund: -

7600 - 7629 Interfund Transfers Out

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
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

123

Fund: 51 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

51 - BOND INT & REDEMPTION FUND	$47,943,880	$47,943,880	$58,149,459	$10,205,579	$10,205,579	21.3	21.3
	
8300 - 8599 Other State Revenue

8571 - Voted Indebtedness Levies, Homeowners' Exemptions

857100 - VOTED INDEBT HOMEOWN EXEMPT	315,000

$315,000

315,000

$315,000

304,562

$304,562

(10,438)

($10,438)

(10,438)

($10,438)

(3.3)	(3.3)

(3.3)	(3.3)

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

4,632 $4,632

$309,194 0.5%

51,269,204 $51,269,204

958,383 $958,383

390,878 $390,878

469,336 $469,336

1,475,334

$1,475,334

4,632 $4,632

($5,806)

5,190,324 $5,190,324

158,383 $158,383

315,878 $315,878

94,336 $94,336

1,175,334

$1,175,334

4,632 $4,632

($5,806)

5,190,324 $5,190,324

158,383 $158,383

315,878 $315,878

94,336 $94,336

1,175,334

$1,175,334

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

(1.8)	(1.8)

11.3                     11.3 11.3                     11.3

19.8                     19.8 19.8                     19.8

421.2                   421.2 421.2                   421.2

25.2                     25.2 25.2                     25.2

391.8	391.8

391.8	391.8

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

$47,628,880

99.3%

0 $0

$47,628,880 99.3%

124

(713,638) ($713,638)

$53,849,497

92.6%

(713,638) ($713,638)

$6,220,617

(713,638) ($713,638)

$6,220,617

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

13.1	13.1

Fund: 51 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

897907 - PROCEEDS FROM OTHER BONDS

8930 - 8979 All Other Financing Sources

Percent of Total

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

3,990,768 $3,990,768

$3,990,768

6.9%

3,990,768 $3,990,768

$3,990,768

3,990,768                      N/A                      N/A $3,990,768                     N/A                     N/A

$3,990,768	N/A	N/A

125

Fund: 51 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

51 - BOND INT & REDEMPTION FUND	$47,943,880	$47,943,880	$50,446,156	$2,502,276	$2,502,276	5.2	5.2
	
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%

30,684,210 $30,684,210

19,761,946 $19,761,946

$50,446,156 100.0%

0 $0

$0

0.0%

(5,707,717) ($5,707,717)

8,209,993 $8,209,993

$2,502,276

0 $0

$0

(5,707,717)                  (15.7)                  (15.7) ($5,707,717)                  (15.7)                  (15.7)

8,209,993                     71.1                     71.1 $8,209,993                     71.1                     71.1

$2,502,276	5.2	5.2

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

$0	N/A	N/A

126

Fund: 67 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

67 - SELF INSURANCE FUND	$80,656,917	$83,027,749	$82,567,949	$1,911,032	($459,800)	2.4	(0.6)
	
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

10,000 50,207,879 3,733,446 696,317 95,000 10,667,842 15,246,433

$80,656,917

$80,656,917 100.0%

0 $0

$0

0.0%

0 $0

12,000 53,857,650 3,512,524 675,045 97,000 10,339,341 14,534,190

$83,027,749

$83,027,749 100.0%

0 $0

$0

0.0%

(445,802) ($445,802)

16,167 53,965,820 3,521,766 677,057 99,964 10,358,449 14,374,529

$83,013,751

$82,567,949 100.0%

0 $0

$0

0.0%

(445,802) ($445,802)

6,167 3,757,941 (211,680) (19,260) 4,964 (309,393) (871,904)

$2,356,834

$1,911,032

0 $0

$0

(445,802) ($445,802)

4,167 108,170 9,242 2,012 2,964 19,109 (159,661)

($13,998)

($459,800)

0 $0

$0

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

61.7                     34.7 7.5                       0.2 (5.7)                       0.3 (2.8)                       0.3 5.2                       3.1 (2.9)                       0.2 (5.7)                     (1.1)

2.9	0.0

2.4	(0.6)

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

N/A	N/A

127

Fund: 67 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

67 - SELF INSURANCE FUND	$80,656,917	$79,793,314	$77,028,857	($3,628,060)	($2,764,457)	(4.5)	(3.5)
	
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%

54,293 0

$54,293

65,599 0

$65,599

$119,892

0.1%

0 $0

$0 0.0%

58,709 0

$58,709

71,854 0

$71,854

$130,564

0.2%

0 $0

$0 0.0%

58,583 0

$58,583

71,854 736

$72,590

$131,173

0.2%

0 $0

$0

4,290 0

$4,290

6,256 736

$6,991

$11,281

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

$0	N/A	N/A

(127)                       7.9                     (0.2) 0                      N/A                      N/A

($127)	7.9	(0.2)

0                       9.5                       0.0 736                      N/A                      N/A

$736	10.7	1.0

$609	9.4	0.5

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

30,417 $30,417

0 0

$0

33,124 $33,124

0 0

$0

33,092                          2,675 $33,092                        $2,675

0                                  0 0                                  0

$0	$0

(32)                       8.8                     (0.1) ($32)                       8.8                    (0.1)

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

$0	N/A	N/A

128

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

3402 - Health & Welfare Benefits, classified positions

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

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

7,433 1,738 0
0 0

$9,172

26,116 1,966 367 146 315

$28,909

0 $0

599 0

$599

8,095 1,893 0
0 0

$9,988

27,111 1,796 345 146 345

$29,743

0 $0

653 0

$653

7,719 1,805 46
11 0

$9,580

27,111 1,796 345 146 323

$29,721

0 $0

627 4

$631

286                          (376) 67                             (88) 46                               46 11                               11 0                                  0

$409	($408)

995                                  0 (170)                                  0 (21)                                  0 0                                  0
8	(22)

$811	($22)

0                                  0 $0                               $0

28                             (26) 4                                  4

$31	($22)

3.8                     (4.6) 3.8                     (4.6) N/A                      N/A N/A                      N/A N/A                      N/A

4.5	(4.1)

3.8                       0.0 (8.6)                       0.0 (5.8)                       0.0 0.0                       0.0 2.5                     (6.4)

2.8	(0.1)

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

4.6                     (3.9) N/A                      N/A

5.3	(3.4)

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                                                                             1,439                          1,567                          1,565                             127 360290 - W/C CLASS                                                                                     0                                  0                                  9                                  9

$1,439	$1,567	$1,574	$135

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	4,856	4,570	4,637	(219)

$4,856	$4,570	$4,637	($219)

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

(1)                       8.8                     (0.1) 9                      N/A                      N/A

$7	9.4	0.5

67	(4.5)	1.5

$67	(4.5)	1.5

129

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

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

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

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

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

4000 - 4999 Books and Supplies

Percent of Total

0 0

$0

480 0 0

$480

$75,871 0.1% 0.2%

0 802,735

$802,735

0 $0

$802,735

1.0%

0 0

$0

522 0 0

$522

$80,166 0.1% 0.3%

0 796,918

$796,918

0 $0

$796,918

1.0%

0 0

$0

522 3 0

$525

$79,759 0.1% 0.3%

0 836,830

$836,830

0 $0

$836,830

1.1%

0 0

$0

42 3 0

$45

$3,888

0 34,095

$34,095

0 $0

$34,095

0 0

$0

0 3 0

$2

($407)

0 39,913

$39,913

0 $0

$39,913

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

N/A	N/A

8.8	(0.1) N/A                      N/A N/A                      N/A

9.4	0.5

5.1	(0.5)

N/A                      N/A 4.2                       5.0

4.2	5.0

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

4.2	5.0

130

Fund: 67 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

571042 - DIRECT COST/HEALTH-HLTH CNTR

5750 - Transfers of Direct Costs - Interfund

575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF

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

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580010 - SOFTWARE LICENSE
580041 - HEALTH CONTRACT/MEDICAL/RX 580042 - HEALTH CONTRACT/HEALTH 580043 - HEALTH CONTRACT/DENTAL 580044 - HEALTH CONTRACT/VISION 580045 - HEALTH CONTRACT-LIFE
580046 - CONTRACT/DISABILITY 580047 - HEALTH EXP - LIABILITY ADJ 580048 - HEALTH RX REBATE

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

1,345,880 0
1,000 16,152,090 56,372,793 3,884,073 805,793
0 92,500
1,002,889 0

$79,657,019

0 0
1,400

$1,400

$79,658,419

98.8%

1,461,554 0
1,000 18,038,847 54,592,214 3,781,632 816,519
0 92,500 0
0

$78,784,266

0 0
1,400

$1,400

$78,785,666

98.7%

1,478,948 0 0
27,556,143 53,203,463 3,686,504 774,543
0 52,898
(769,110) (10,002,568)

$75,980,820

0 0
275

$275

$75,981,095

98.6%

133,068 0 (1,000)
11,404,053 (3,169,330) (197,570) (31,250)
0 (39,602)
(1,771,999) (10,002,568)

($3,676,200)

0 0
(1,125)

($1,125)

($3,677,325)

17,393 0 (1,000)
9,517,296 (1,388,751) (95,128) (41,976)
0 (39,602) (769,110)
(10,002,568)

($2,803,447)

0 0
(1,125)

($1,125)

($2,804,572)

9.9 N/A (100.0) 70.6 (5.6) (5.1) (3.9) N/A (42.8) (176.7) N/A

(4.6)

N/A N/A (80.4)

(80.4)

(4.6)

1.2 N/A (100.0) 52.8 (2.5) (2.5) (5.1) N/A (42.8) N/A N/A

(3.6)

N/A N/A (80.4)

(80.4)

(3.6)

131

Fund: 67 SubFund: -

7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

761900 - TRANSFER TO GENERAL FUND 761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

132

Fund: 68 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

68 - WORKERS' COMPENSATION	$4,010,750	$4,690,642	$4,556,852	$546,102	($133,790)	13.6	(2.9)
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

100,000

$100,000

220,000

$220,000

309,947

$309,947

209,947

$209,947

89,947	209.9	40.9

$89,947	209.9	40.9

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8674 - In-District Premiums/Contributions 867400 - IN DISTRICT PREMIUMS/CONTRIB

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

3,910,750 $3,910,750

$4,010,750

100.0%

0 $0

4,470,642 $4,470,642

$4,690,642

100.0%

(170,326) ($170,326)

4,417,232 $4,417,232

$4,556,852

100.0%

(170,326) ($170,326)

506,482 $506,482

$546,102

(170,326) ($170,326)

(53,410) ($53,410)

($133,790)

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

13.0                     (1.2) 13.0                    (1.2)

13.6	(2.9)

133

Fund: 68 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

68 - WORKERS' COMPENSATION	$4,010,750	$4,690,642	$3,814,241	($196,509)	($876,401)	(4.9)	(18.7)
	
2000 - 2999 Classified Personnel Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries 240001 - CLASS BUSINESS SUPPORT

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

10,859 $10,859

42,372 $42,372

$53,231

1.3%

11,741 $11,741

46,347 $46,347

$58,088

1.2%

11,717                             858 $11,717                           $858

46,347                          3,975 $46,347                        $3,975

$58,064	$4,833

1.5%

(24)                       7.9                     (0.2) ($24)                       7.9                    (0.2)

0                       9.4                       0.0 $0                       9.4                       0.0

($24)	9.1	0.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS

3402 - Health & Welfare Benefits, classified positions

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

13,505 $13,505

3,300 772

$4,072

12,724 957 178
59 204

$14,122

266

$266

14,737 $14,737

3,601 842

$4,443

13,261 866 168
59 222

$14,576

290

$290

14,731                          1,226 $14,731                        $1,226

3,423                             123 801                               29

$4,224	$152

13,208	484 875                             (82) 168                             (10)
59                                  0 212                                  8

$14,522	$400

278	12

$278	$12

(6)                       9.1                       0.0 ($6)                       9.1                       0.0

(178)                       3.7                     (4.9) (41)                       3.7                     (4.9)

($219)	3.7	(4.9)

(53)	3.8	(0.4) 9                     (8.6)                       1.0 0                     (5.5)                       0.1 0	0.7                       0.7
(10)	3.9	(4.5)

($54)	2.8	(0.4)

(12)	4.6	(4.1)

($12)	4.6	(4.1)

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

134

Fund: 68 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS

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

3902 - Other Benefits, classified positions 390203 - SELF INSUR CLASS

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

5000 - 5999 Services and Other Operating Expenditures

5450 - Other Insurance

545005 - WORKERS' COMPENSATION

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF

638 $638

2,157 $2,157

213 $213

$34,973 0.9% 2.2%

1,225,498 $1,225,498

2,500

$2,500

697 $697

2,033 $2,033

232 $232

$37,008 0.8% 2.0%

1,645,498 $1,645,498

2,500

$2,500

697 $697

2,061 $2,061

232 $232

$36,745 1.0% 2.5%

1,269,931 $1,269,931

0

$0

59 $59

(96) ($96)

19 $19

$1,772

44,433 $44,433

(2,500)

($2,500)

0 $0

28 $28

0 $0

($263)

(375,567) ($375,567)

(2,500)

($2,500)

9.2 9.2

(4.4) (4.4)

9.0 9.0

5.1

3.6 3.6

(100.0)

(100.0)

0.0 0.0

1.4 1.4

0.1 0.1

(0.7)

(22.8) (22.8)

(100.0)

(100.0)

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580049 - WORKERS' COMP

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

7,517 2,687,031

$2,694,548

$3,922,546

97.8%

7,517 2,940,031

$2,947,548

$4,595,546

98.0%

4,250 2,445,252

$2,449,502

$3,719,432

97.5%

(3,267) (241,779)

($245,046)

($203,114)

(3,267) (494,779)

($498,046)

($876,114)

(43.5)                  (43.5) (9.0)                  (16.8)

(9.1)	(16.9)

(5.2)	(19.1)

135