2021-2022 Annual Report
September 7, 2022

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

	

TABLE OF CONTENTS

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

General Fund……………………………………………………………………………………………………...	2-28 Narrative……………………………………………………………………………………………………...           2-9 Revenue………………………………………………………………………………………………………       10-14 Expenditures………………………………………………………………………………………………….       15-28

Charter School Fund……………………………………………………………………………………………...	29-42 Narrative……………………………………………………………………………………………………...	29-33 Revenue………………………………………………………………………………………………………	34-35 Expenditures………………………………………………………………………………………………….	36-42

Adult Education…………………………………………………………………………………………………..	43-56 Narrative……………………………………………………………………………………………………...	43-47 Revenue………………………………………………………………………………………………………	48-49 Expenditures………………………………………………………………………………………………….	50-56

Child Development……………………………………………………………………………………………….	57-69 Narrative……………………………………………………………………………………………………...	57-61 Revenue………………………………………………………………………………………………………            62 Expenditures………………………………………………………………………………………………….	63-69

Cafeteria………………………………………………………………………………………………………….	70-81 Narrative……………………………………………………………………………………………………...	70-74 Revenue………………………………………………………………………………………………………	75-76 Expenditures………………………………………………………………………………………………….	77-81

Other Funds………………………………………………………………………………………………………	82-110

-i-

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

Eimear O’Brien, Ed.D.	District Superintendent

Introduction

For the past twenty-seven (27) fiscal years, quarterly financial	reports	have	been	prepared	by	the Administration for review by the Board which reflects updated financial data relative to the General Fund and other District funds. The quarterly reports consist of First Interim, Second Interim, and Third Quarter. The First and Second Interim reports are prepared based on budget and actuals as of October 31 and January 31 of each fiscal year respectively, as required by Education Code Section 46704.33.	The     Third Quarter     and	Annual     Financial	Reports are prepared on a year to date basis as of March 31 and June 30, respectively.	The Annual Financial Report (Fourth Quarter) is prepared for review by the Board prior to the completion of the audited financial statements.

During the 2021-22 fiscal year, the Board has utilized the "single step" budget calendar in meeting its legal requirements regarding the adoption of the annual operating budget. The District's budget was adopted by the Board at its June 9, 2021 meeting.

This 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 2021-22 fiscal year. In addition, the financial reports for these funds are preceded by a narrative, which briefly summarizes major differences between budgets for revenue and expenditure categories. The section titled “All Other Funds” of the District is included for a more comprehensive view of all District funds but does not include a narrative.	The format for this report is similar to the Adopted Budget for easier reading and data comprehension.

Page 1 of 110

GENERAL FUND

Summary Revisions to General Fund Budget	B. Federal Revenues

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

I. 2021-22 REVENUES

A. Local Control Funding Formula (LCFF) Revenues

LCFF Revenues changed from $412,249,019 at Third Quarter to $412,458,239 at Annual, an increase of $209,220. This increase is due to an adjustment to prior year LCFF apportionments.

Change from 3rd Quarter to Annual	$	209,220

2021-22	2021-22

Adopted Budget	Annual	Increase/(Decrease)

$ 416,909,623	$ 412,458,239	$ (4,451,384)

Federal Revenues changed from $56,193,372 at Third Quarter to $52,159,348 at Annual, a decrease of $4,034,024.	This decrease was due to deferred revenues entries from Title I/II/III/IV and Special Education. The deferred revenues will be added into the 2022-23 fiscal year budget and allocated to eligible expenditures. The decrease was offset by an increase in reimbursement from the Medi-Cal and Medi-Cal Administrative Activities (MAA) programs and COVID relief dollars. The adjustments to Federal Revenues are as follows:

Item	Budget Adjustment
		
	Medi-Cal/MAA
		$	920,426
			
	COVID Relief
		271,153
			
	Other Federal Revenues
		(702,778
	) )
		
	Special Education
		(2,234,251
			
	Title I/II/III/IV
			(2,288,574)
	
)
		
	Change from 3rd Quarter to Annual
		$ (4,034,024

2021-22	2021-22
Adopted Budget	Annual	Increase/(Decrease)
$ 97,777,377	$ 52,159,348	$ (45,618,029)

Page 2 of 110

C. Other State Revenues	D. Local Revenues

Other State Revenues changed from $96,028,382 at Third Quarter to $96,166,964 at Annual a decrease of $138,582. The decrease is primarily due to unspent State Grants. These funds will be carried over to the next fiscal year to be reallocated. The decrease was offset by an increase to Lottery revenues and the STRS on behalf entry. There is an offsetting expenditure posted to a STRS expenditure account, thus there is no impact to the General Fund for the increase to STRS on behalf.	The adjustments to Other State Revenues follow:

Local Revenues changed from $16,813,624 at Third Quarter to $9,469,205 at Annual, a decrease of $7,344,419. The change is due to increased revenues from fee-based programs, interest, and the Citi-Kids program. The increases were offset by a fair market value (FMV) adjustment. The FMV adjustment is an accounting entry required when the auditors examine the return on investments received from the Fresno County Treasurer’s Pool. The adjustments to Local Revenues follow:

	
	Item
		Budget Adjustment
		
	CalSTRS on Behalf
		$ 3,129,706
			
	Lottery
		1,160,400
	
)
)
		
	Other State Revenues
		(1,703,607
			
	CTE Grants
		(2,447,917
			
	Change from 3rd Quarter to Annual
		$	138,582

2021-22	2021-22
Adopted Budget	Annual	Increa

$ 87,538,643	$ 96,166,964	$

se/(Decrease)

8,628,321

Item

Other Local Revenues/Grants Citi-Kids
Sports and Recreation Interest
Fair Market Value Adjustment Change from 3rd Quarter to Annual

2021-22	2021-22 Adopted Budget                  Annual

$ 13,669,580	$ 9,469,205

Budget Adjustment $ 1,190,069
673,939 207,383 196,857
 (9,612,667) $ (7,344,419)

Increase/(Decrease)

$ (4,200,375)

Page 3 of 110

E. Other Transfers In	F. Other Financing Sources

Other Transfers In changed from $836,000 at Third Quarter to $336,000 at Annual, a decrease of $500,000.

Other Financing Sources of $1,700,000 are unchanged at Annual.

Change from 3rd Quarter to Annual	$ (500,000)	Change from 3rd Quarter Annual	$ -0-

2021-22 Adopted Budget

$ 3,336,000

2021-22 Annual

$ 336,000

Increase/(Decrease)

$ (3,000,000)

2021-22 Adopted Budget

$ 1,700,000

2021-22 Annual

$ 1,700,000

Increase/(Decrease)

$ -0-

G. Total General Fund Revenues

Total	General	Fund	Revenues $583,820,397 at Third Quarter to Annual, a decrease of $11,530,641.

Change from 3rd Quarter to Annual

changed      from $572,289,755 at

$ (11,530,641)

2021-22 Adopted Budget

$ 620,931,222

2021-22 Annual

$ 572,289,755

Increase/(Decrease)

$ (48,641,467)

Page 4 of 110

II. 2021-22 EXPENDITURES	B. Classified Personnel Salaries

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $220,849,358 at Third Quarter to $217,328,092 at Annual, a decrease of $3,521,266.	The increased expenditure for certificated substitutes is the result of increased substitute rate to assist with recruitment and increased absences related to the pandemic.     The increase was covered with COVID relief funds.	This increase was offset by decreases related to budgets for multi-year grants and vacant positions. Unused grant funds will roll forward and be allocated to allowable expenditures in the upcoming year. Following are the areas of change:

Classified	Personnel	Salaries	changed	from $92,871,223 at Third Quarter to $89,605,972 at Annual, a decrease of $3,265,251.     The decrease is primarily     due	to	vacant	Instructional	Assistant positions. To attract candidates for this position, the District approved several part-time positions to increase to full-time, benefited positions. Following are the areas of change:

Item	Budget Adjustment Other Classified Salaries                                        $ (175,145) Stipends                                                                          (250,462) Mgmt/Clerical vacancies                                            (457,601) Instructional Assistants                                       (2,382,043)

Change from 3rd Quarter to Annual	$ (3,265,251)

Item

Certificated Substitutes Vacancies
Multi-Year Grants

Change from 3rd Quarter to Annual

Budget Adjustment $ 1,234,454
(1,214,779)

 (3,540,941)

$ (3,521,266)

2021-22 Adopted Budget

$ 87,735,508

2021-22 Annual

$ 89,605,972

Increase/(Decrease)

$ 1,870,464

2021-22 Adopted Budget

$ 202,510,507

2021-22 Annual

$ 217,328,092

Increase/(Decrease)

$ 14,817,585

Page 5 of 110

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

Employee Benefits changed from $156,654,812 at Third Quarter to $155,529,926 at Annual, a decrease of $1,124,885. The decrease is primarily related to the previously mentioned vacant positions. The decrease was offset by an increase to the STRS on behalf entry. Following are the areas of change:

Item	Budget Adjustment CalSTRS on behalf                                                  $ 3,129,706 Other Benefits                                                               (902,587) Health and Welfare                                                       (968,121) STRS/PERS                                                               (2,383,883)
Change from 3rd Quarter to Annual	$ (1,124,885)

2021-22	2021-22

Adopted Budget	Annual	Increase/(Decrease)

$ 148,677,802	$ 155,529,926	$ 6,852,124

Books, Supplies and Other Materials changed from $68,384,442 at Third Quarter to $46,565,163 at Annual, a decrease of $21,819,279. 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:

Item	Budget Adjustment Routine Restricted Maintenance                         $ (766,375) Student Computer Refresh Carryover                    (820,114) LCAP                                                                             (2,372,805) Site Discretionary Carryover                                 (2,538,249) Textbook Carryover                                                  (3,992,174) Other Supplies                                                           (3,245,914) Restricted Grant Deferred Revenue                	(8,083,648)

Change from 3rd Quarter to Annual	$ (21,819,279)

2021-22 Adopted Budget

$ 132,311,519

2021-22 Annual

$ 46,565,163

Increase/(Decrease)

$ (85,746,356)

Page 6 of 110

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $48,140,983 at Third Quarter to $41,523,836 at Annual, a decrease of $6,617,147. This is primarily due to the changes in budget that was reservedforonetime use not being spent in21-22. The funds will be available for eligible expenditures in the upcoming year.	Additionally, non-public school 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 $7,368,217 at Third Quarter to $4,929,968 at Annual, a decrease of $2,438,249.	The decrease is primarily due to technologyprojects funded with COVID relief dollars in progress. In addition to school buses ordered but not received prior to theend ofthe fiscal year. The changes in Capital Outlay are as follows:

Item	Budget Adjustment Other Capital Outlay                                            $	(237,953) Transportation Equipment                                        (273,479) Technology Projects                                                  (1,926,817)
Change from 3rd Quarter to Annual	$ (2,438,249)

Item Utilities
Routine Repair & Maintenance Conference/Travel
Special Ed NPS

Deferred Revenue Adjustments Budget Reserve for Onetime Revenue Other Contracted Services
Change from 3rd Quarter to Annual

Budget Adjustment $ 1,381,282
(458,833) (738,098) (843,368) (915,862) (2,349,523)
 (2,692,745)

$ (6,617,147)

2021-22 Adopted Budget

$ 914,889

2021-22 Annual

$ 4,929,968

Increase/(Decrease)

$ 4,015,079

2021-22 Adopted Budget

$ 35,049,488

2021-22 Annual

$ 41,523,836

Increase/(Decrease)

$ 6,474,348

Page 7 of 110

G. Other Outgo Expenditures	H. Inter-fund Transfers Out

Other Outgo Expenditures changed from $965,429 at Third Quarter to $1,154,998 at Annual, an increase of $189,569. The increase is primarily due to adjustments made to indirect and debt service costs.

Item                                                                       Budget Adjustment Indirect Cost                                                         $ 121,199 Debt Service                                                                  68,369
Change from 3rd Quarter to Annual	$ 189,569

Inter-fund Transfers Out changed from $10,125,158 at Third Quarter to $12,950,750 at Annual, an increase of $2,825,591. 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

Change from 3rd Quarter to Annual	$ 2,825,591

2021-22 Adopted Budget

$ 594,019

2021-22 Annual

$ 1,154,998

Increase/(Decrease)

$ 560,979

2021-22 Adopted Budget

$ 5,923,968

2021-22 Annual

$ 12,950,750

Increase/(Decrease)

$ 7,026,782

Page 8 of 110

III. Total General Fund Expenditures

Total General Fund Expenditures changed from $605,359,623 at Third Quarter to $569,588,705 at Annual, a decrease of $35,770,918.

Change from 3rd Quarter to Annual	$ (35,770,918)

2021-22	2021-22

Adopted Budget	Annual	Increase/(Decrease)

$ 605,359,623	$ 569,588,705	$ (44,128,995)

IV.Fund Balance

Total	revenues	are	$572,289,755	and	total expenditures are $569,588,705 at Annual.        Net revenues andexpenditures atThirdQuarter resultedin a deficit of $21,539,225. This changed to a surplus of $2,701,050 at Annual, a difference of $24,240,275. This results in a general reserve of 9.80%. 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 $5,595,593 as of Third Quarter to $5,566,393 at Annual, a difference of $29,200.

Beginning Fund

2021-22 Reven 2021-22 Expen

Ending Fund Bal

Components of F
	
Balance, Audited 7/1/21

ues                            572,289,755 ditures                     569,588,705
Surplus/(Deficit) (1) ance, 6/30/22, Unaudited
und Balance:
		
			$ 163
	,42,730

       2,701,050 $166,043,780
	
	Non-Spendable
	:
			
	Revolving Cash Reserve
		$	144,000
			
	Prepaid Expenditure
	s
		475,000
			
	Store’s Inventory Reserve
		2,320,086

	Restricted:
			
	Educator Effectiveness Grant	8,519,957
			
	Textbooks, Lottery
			5,884,757
			
	COVID Relief
			5,582,087
			
	One-Time SPED
			4,449,403
			
	Other State Grants
			3,218,337 1,908,015
			
	Routine Restricted Maint.

	Committed:
				
	10% Stabilization, BP 3100	56,958,871
			
	Textbooks	5,481,725
			
	Future Program Growth:
			
	LCAP	5,479,261
			
	Site/Department Carryove
	r
		3,882,190
			
	Citi-Kids Program
			1,735,255
			
	Student Computer Refresh
			1,537,534 2,277,950
			
	Technology Refresh
							
	Buses Ordered, Not Recv’
	d
			351,406
			
	Subtotal of Components
						 110,205,834

	Estimated General Reserve 6/30/2
	1
				$ 58,837,946

	General Reserve
	as % of Expenditures
				9.80%

	One-Time Items in the 2021-22 Budget
	:
			
	One-Time Revenue
					(8,267,443)
		
	Total One-Time (2)
					$ (8,267,445)

	Ongoing Operating Deficit (1+2)
				$ (5,566,393)

Page 9 of 110

Fund: 01 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$620,931,222	$583,820,397	$572,289,755	($48,641,467)	($11,530,641)	(7.8)	(2.0)
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

244,224,580

$244,224,580

209,833,954

$209,833,954

156,263,316

$156,263,316

(87,961,264)

($87,961,264)

(53,570,638)

($53,570,638)

(36.0)	(25.5)

(36.0)	(25.5)

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.

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

8021 - Homeowners' Exemptions 802100 - RL HOMEOWNERS

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

8041 - Secured Roll Taxes

804100 - RL SECURED ROLL TAXES

8042 - Unsecured Roll Taxes

804200 - RL UNSECURRED ROLL TAXES

8043 - Prior Years' Taxes

804300 - RL PRIOR YRS TAXES

8044 - Supplemental Taxes

804400 - RL SUPPLEMENTAL TAXES

8045 - Education Revenue Augmentation Fund (ERAF)

804500 - RL ERAF

83,570,782 $83,570,782

0 $0

670,494 $670,494

9,231 $9,231

87,339,132 $87,339,132

4,744,297 $4,744,297

75,594 $75,594

1,012,709 $1,012,709

(2,965,551)

($2,965,551)

108,994,393 $108,994,393

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

668,648 $668,648

9,231 $9,231

91,059,617 $91,059,617

4,288,403 $4,288,403

153,489 $153,489

1,093,609 $1,093,609

(3,318,313)

($3,318,313)

161,378,325 $161,378,325

(2,037,078) ($2,037,078)

660,032 $660,032

8,616 $8,616

91,417,570 $91,417,570

4,133,957 $4,133,957

223,152 $223,152

802,494 $802,494

(1,542,872)

($1,542,872)

77,807,543 $77,807,543

(2,037,078) ($2,037,078)

(10,462) ($10,462)

(615) ($615)

4,078,438 $4,078,438

(610,340) ($610,340)

147,558 $147,558

(210,215) ($210,215)

1,422,679

$1,422,679

52,383,932 $52,383,932

192,502 $192,502

(8,616) ($8,616)

(615) ($615)

357,953 $357,953

(154,446) ($154,446)

69,663 $69,663

(291,115) ($291,115)

1,775,441

$1,775,441

93.1                     48.1 93.1                     48.1

N/A                     (8.6) N/A                    (8.6)

(1.6)                     (1.3) (1.6)                    (1.3)

(6.7)                     (6.7) (6.7)                    (6.7)

4.7                       0.4 4.7                       0.4

(12.9)                     (3.6) (12.9)                    (3.6)

195.2                     45.4 195.2                     45.4

(20.8)                  (26.6) (20.8)                  (26.6)

(48.0)	(53.5)

(48.0)	(53.5)

Page 10 of 110

Fund: 01 SubFund: -

8010 - 8099 Revenue Limit Sources

8047 - Community Redevelopment Funds

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

804700 - RL COMM REDEVL FUNDS

8096 - Transfers to Charter Schools in Lieu of Property Taxes

0	3,714,097

$0	$3,714,097

3,193,257

$3,193,257

3,193,257

$3,193,257

(520,840)

($520,840)

N/A	(14.0)

N/A	(14.0)

809600 - IN LIEU PROPERTY TAX TRANSFER

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

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

8182 - Special Education - Discretionary Grants

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

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

$416,909,623 67.1%

6,877,595 $6,877,595

700,159 0

$700,159

0 90,199,623 0

$90,199,623

$97,777,377 15.7%

30,264,069 $30,264,069

0

$0

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

$412,249,019 70.6%

7,217,785 $7,217,785

2,593,858 68,431

$2,662,289

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

$46,313,298

$56,193,372 9.6%

32,987,452 $32,987,452

0

$0

(2,042,529) ($2,042,529)

$412,458,239 72.1%

6,759,412 $6,759,412

912,074 1,272

$913,346

530,701 36,375,117 7,580,772

$44,486,590

$52,159,348 9.1%

33,031,040 $33,031,040

(47,750)

($47,750)

(270,884) ($270,884)

($4,451,384)

(118,183) ($118,183)

211,915 1,272

$213,187

530,701 (53,824,506) 7,580,772

($45,713,033)

($45,618,029)

2,766,971 $2,766,971

(47,750)

($47,750)

(24,000) ($24,000)

$209,220

(458,373) ($458,373)

(1,681,784) (67,160)

($1,748,944)

(338,651) (4,830,284) 3,342,228

($1,826,708)

($4,034,025)

43,588 $43,588

(47,750)

($47,750)

15.3                       1.2 15.3                       1.2

(1.1)	0.1

(1.7)                     (6.4) (1.7)                    (6.4)

30.3                  (64.8) N/A                  (98.1)

30.4	(65.7)

N/A                  (39.0) (59.7)                  (11.7) N/A                     78.9

(50.7)	(3.9)

(46.7)	(7.2)

9.1                       0.1 9.1                       0.1

N/A	N/A

N/A	N/A

Page 11 of 110

Fund: 01 SubFund: -

8300 - 8599 Other State Revenue

8550 - Mandated Cost Reimbursements

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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

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

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

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

8639 - All Other Sales

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

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

1,741,026 $1,741,026

8,637,674 0

$8,637,674

0 46,895,874 0

$46,895,874

$87,538,643 14.1%

25,000 $25,000

95,232 38,000 108,560 0

$241,792

36,000 $36,000

925,000

$925,000

1,741,026 $1,741,026

9,896,431 0

$9,896,431

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

$51,403,473

$96,028,382 16.4%

25,000 $25,000

78,032 28,000 88,560 0

$194,592

36,000 $36,000

3,125,000

$3,125,000

1,744,958 $1,744,958

11,056,830 0

$11,056,830

1,954,929 48,688,945 (261,988)

$50,381,886

$96,166,964 16.8%

35,111 $35,111

129,516 19,544 0
5,605

$154,665

36,000 $36,000

3,321,857

$3,321,857

3,932 $3,932

2,419,156 0

$2,419,156

1,954,929 1,793,071 (261,988)

$3,486,012

$8,628,321

10,111 $10,111

34,284 (18,456) (108,560) 5,605

($87,127)

0 $0

2,396,857

$2,396,857

3,932 $3,932

1,160,400 0

$1,160,400

(968,038) 1,962,453 (2,016,002)

($1,021,588)

$138,582

10,111 $10,111

51,484 (8,456) (88,560) 5,605

($39,927)

0 $0

196,857

$196,857

0.2 0.2

28.0 N/A

28.0

N/A 3.8 N/A

7.4

9.9

40.4 40.4

36.0 (48.6) (100.0) N/A

(36.0)

0.0 0.0

259.1

259.1

0.2 0.2

11.7 N/A

11.7

(33.1) 4.2 (114.9)

(2.0)

0.1

40.4 40.4

66.0 (30.2) (100.0) N/A

(20.5)

0.0 0.0

6.3

6.3

Page 12 of 110

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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 868914 - LOC SPONSORS
868940 - LOC SOS EXTERNAL FEES 868941 - LOC SOS CUSD FEES

8699 - All Other Local Revenue

861001 - LOCAL PY REVENUE 869900 - LOC OTHER REVENUE 869905 - PREPAYMENTS/DEPOSITS 869910 - LOC REBATE-CCARD 869915 - REIMB REVENUE
869919 - E-RATE REVENUE 869930 - DONATION
869941 - CVRC/EARLY INTER SUPPL 869943 - SP ED SEMINARS
869946 - LOCAL MISC REVENUE 869990 - 21ST CENTURY

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

8600 - 8799 Other Local Revenue

0 $0

0 $0

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

$5,679,754

0 2,966,216 0
90,000 100,000 0
0 1,905,867 1,000
250 394,847

$5,458,180

1,303,854 $1,303,854

$13,669,580

0 $0

0 $0

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

$5,825,837

258,598 2,898,529 4,050 90,000 130,000
0 288,723
2,070,134 1,000
0 415,890

$6,156,924

1,450,270 $1,450,270

$16,813,624

(9,612,667) ($9,612,667)

0 $0

3,404,698 6,027 12,349 4,900
294 413 1,600
1,117,666 597,316

$5,145,263

232,372 4,761,088 33,110 96,473 362,330 722,315 165,563 2,306,156 0
0 227,919

$8,907,326

1,481,650 $1,481,650

$9,469,205

(9,612,667) ($9,612,667)

0 $0

(62,179) 4,227 8,649 4,900 294
413 (30,900) (467,210) 7,316

($534,490)

232,372 1,794,873 33,110 6,473 262,330 722,315 165,563 400,289 (1,000) (250) (166,928)

$3,449,146

177,795 $177,795

($4,200,375)

(9,612,667) ($9,612,667)

0 $0

(358,834) (195) (1,390)
0 0 0
1,000 (227,693) (93,462)

($680,574)

(26,226) 1,862,559 29,060 6,473 232,330 722,315 (123,160) 236,022 (1,000)
0 (187,971)

$2,750,402

31,379 $31,379

($7,344,419)

N/A N/A

N/A N/A

(1.8) 234.8 233.8 N/A N/A N/A (95.1) (29.5) 1.2

(9.4)

N/A 60.5 N/A 7.2 262.3 N/A N/A 21.0 (100.0) (100.0) (42.3)

63.2

13.6 13.6

(30.7)

N/A N/A

N/A N/A

(9.5) (3.1) (10.1) 0.0 0.0 0.0 166.7 (16.9) (13.5)

(11.7)

(10.1) 64.3 717.5 7.2 178.7 N/A (42.7) 11.4 (100.0) N/A (45.2)

44.7

2.2 2.2

(43.7)

Page 13 of 110

Fund: 01 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

Percent of Total

8900 - 8929 Interfund Transfers In

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

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

8972 - Proceeds from Leases

897200 - PROCEEDS FROM CAPITAL LEASES

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

8980 - Contributions from Unrestricted Revenues

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

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

8980 - 8999 Contributions

Percent of Total

2.2%

3,336,000 $3,336,000

$3,336,000 0.5%

1,700,000 $1,700,000

$1,700,000 0.3%

0 0 0

$0

0 $0

$0

0.0%

2.9%

836,000 $836,000

$836,000 0.1%

1,700,000 $1,700,000

$1,700,000 0.3%

0 0 0

$0

0 $0

$0

0.0%

1.7%

336,000 $336,000

$336,000 0.1%

1,700,000 $1,700,000

$1,700,000 0.3%

0 0 0

$0

0 $0

$0

0.0%

(3,000,000) ($3,000,000)

($3,000,000)

0 $0

$0

0 0 0

$0

0 $0

$0

(500,000)                  (89.9)                  (59.8) ($500,000)                  (89.9)                  (59.8)

($500,000)	(89.9)	(59.8)

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

Page 14 of 110

Fund: 01 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$613,717,700	$605,359,623	$569,588,705	($44,128,995)	($35,770,918)	(7.2)	(5.9)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

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

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

$163,084,371

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

$19,632,391

156,540,432 4,242,471 2,714,669 1,935,617 7,987,676 120,613 3,620,383
0

$177,161,860

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

$20,810,515

151,535,646 3,915,984 3,785,829 1,227,927 8,148,719 397,145 3,367,944 76,628

$172,455,822

323,847 8,552,476 7,547,542 3,417,255 12,659 257,525
0

$20,111,302

3,601,471 1,796,306 1,893,970 23,560 1,462,022 331,343 186,150 76,628

$9,371,451

7,140 (116,307) 577,522 (108,427) (17,341) 137,525 (1,200)

$478,911

(5,004,786) (326,487) 1,071,160 (707,689) 161,044 276,532 (252,440) 76,628

($4,706,038)

(10,277) (39,697) (308,005) (454,096) (17,418) 131,481 (1,200)

($699,212)

2.4 84.7 100.1 2.0 21.9 503.5 5.9 N/A

5.7

2.3 (1.3) 8.3 (3.1) (57.8) 114.6 (100.0)

2.4

(3.2) (7.7) 39.5 (36.6) 2.0 229.3 (7.0) N/A

(2.7)

(3.1) (0.5) (3.9) (11.7) (57.9) 104.3 (100.0)

(3.4)

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

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

$15,343,717

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

$16,311,397

5,773,536 244,210 4,192,934 894,541 719,582 4,569,460 37,519

$16,431,782

411,280 12,731 121,569 38,922 73,407 392,637 37,519

$1,088,065

27,703                       7.7                       0.5 3,313                       5.5                       1.4 12,824                       3.0                       0.3 4,100                       4.5                       0.5 0                     11.4                       0.0 34,927                       9.4                       0.8 37,519                      N/A                      N/A

$120,385	7.1	0.7

Page 15 of 110

Fund: 01 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1900 - Other Certificated Salaries

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

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

2100 - Classified Instructional Salaries

210001 - INSTR ASSIST/TUTOR 210002 - EDUCATIONAL INTERPRETER 210040 - INSTRUCTIONAL HOURLY 210050 - INSTR ASSIST SUB
210070 - INSTRUCT ASST OT

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

$4,450,028

$202,510,507 33.0%

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

$21,652,607

1,953,316 2,457,530 2,035,453 981 23,869 64,440 29,996
0

$6,565,586

$220,849,358 36.5%

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

$21,003,911

3,836,006 2,407,387 1,901,315 2,681 18,163 94,190 36,086 33,357

$8,329,186

$217,328,092 38.2%

17,266,929 747,326 120,847 483,490 3,276

$18,621,868

3,059,446 757,015 295
2,681 18,163 2,110 6,090 33,357

$3,879,158

$14,817,585

(2,773,785) (27,230) (106,958) (126,041) 3,276

($3,030,739)

1,882,690 (50,144) (134,138) 1,700 (5,706) 29,750 6,090 33,357

$1,763,600

($3,521,266)

(2,230,808) (8,121) (15,271) (129,859) 2,017

($2,382,043)

394.0                     96.4 45.9                     (2.0) 0.0                     (6.6) N/A                   173.2 N/A                  (23.9) 2.3                     46.2 20.3                     20.3 N/A                      N/A

87.2	26.9

7.3	(1.6)

(13.8)                  (11.4) (3.5)                     (1.1) (47.0)                  (11.2) (20.7)                  (21.2) N/A                   160.2

(14.0)	(11.3)

Page 16 of 110

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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

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

$27,281,856

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

$29,460,791

4,976,291 1,581,017 7,827,237 2,963,342 321,309 3,691,486 95,029 301,132 275,990 1,026,671 3,545,237 129,894 1,395,093 9,900 854,125 61,141 11,144

$29,066,038

619,229 137,924 547,930 144,268 22,730 237,720 48,362 32,558 (22,045) 11,052 35,327 (78,306) (163,823) (2,450) 205,921 (3,360) 11,144

$1,784,182

(154,370) 8,828 (92,145) (60,523) (4,600) (93,061) 6,218 382 6,662 1,648 36,220 4,810 (149,980) (2,450) 92,307 (5,844) 11,144

($394,753)

14.2                     (3.0) 9.6                       0.6 7.5                     (1.2) 5.1                     (2.0) 7.6                     (1.4) 6.9                     (2.5) 103.6                       7.0 12.1                       0.1 (7.4)                       2.5 1.1                       0.2 1.0                       1.0 (37.6)                       3.8 (10.5)                     (9.7) (19.8)                  (19.8) 31.8                     12.1 (5.2)                     (8.7) N/A                      N/A

6.5	(1.3)

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA 230016 - BOARD MEMBER SAL 230070 - OVERTIME CL MGMNT

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

10,358,650 63,000 29,832

$10,451,482

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

$17,694,167

329,520 971,627 89,841 761,436 2,757,801

10,959,656 63,000 57,624

$11,080,280

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

$19,795,723

336,426 991,881 94,776 749,045 3,091,201

10,818,663 60,000 65,206

$10,943,868

18,823,831 20,958 418,910 244,534 5,659

$19,513,892

310,716 955,985 94,776 748,418 3,038,792

460,013 (3,000) 35,374

$492,387

1,541,919 14,458 89,423 208,702 (34,777)

$1,819,725

(18,804) (15,642) 4,935 (13,018) 280,991

(140,993)                       4.4                     (1.3) (3,000)                     (4.8)                     (4.8) 7,582                   118.6                     13.2

($136,411)	4.7	(1.2)

(316,608)                       8.9                     (1.7) 4,344                   222.4                     26.1 32,995                     27.1                       8.5 30,575                   582.5                     14.3 (33,137)                  (86.0)                  (85.4)

($281,831)	10.3	(1.4)

(25,711)                     (5.7)                     (7.6) (35,896)                     (1.6)                     (3.6) 0                       5.5                       0.0
(627)                     (1.7)                     (0.1) (52,408)                     10.2                     (1.7)

Page 17 of 110

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2900 - Other Classified Salaries

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

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

$10,655,396

$87,735,508

14.3%

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

$11,530,518

$92,871,223

15.3%

474,400 575,410 92,129 4,491,855 81,374 38,903 557,546

$11,460,305

$89,605,972

15.7%

24,698 (194,855) (43,005) 250,932 59,547 (88,415) 557,546

$804,910

$1,870,464

(18) (197,790) (53,202) (250,462) 40,619 (52,264) 557,546

($70,213)

($3,265,251)

5.5                       0.0 (25.3)                  (25.6) (31.8)                  (36.6) 5.9                     (5.3) 272.8                     99.7 (69.4)                  (57.3) N/A                      N/A

7.6	(0.6)

2.1	(3.5)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

51,420,801 530,454

$51,951,255

56,019,908 822,750

$56,842,658

57,564,774 630,528

$58,195,302

6,143,973 100,074

$6,244,047

1,544,866 (192,223)

$1,352,643

11.9                       2.8 18.9                  (23.4)

12.0	2.4

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

662,273 3,432

$665,705

738,814 5,563

$744,377

730,418 8,958

$739,376

68,145 5,526

$73,671

(8,396)                     10.3                     (1.1) 3,395                   161.0                     61.0

($5,001)	11.1	(0.7)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

395,499 0

$395,499

459,034 (33)

$459,001

459,724 (149)

$459,575

64,226 (149)

$64,076

690                     16.2                       0.2 (117)                      N/A                   356.1

$574	16.2	0.1

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

16,459,641 463,973

$16,923,614

17,814,789 488,664

$18,303,453

17,351,405 349,655

$17,701,060

891,764 (114,318)

$777,446

(463,384) (139,009)

($602,393)

5.4                     (2.6) (24.6)                  (28.4)

4.6	(3.3)

Page 18 of 110

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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

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

$3,269,012

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

$6,192,248

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

$34,027,549

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

$18,139,063

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

$3,425,657

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

$6,681,304

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

$34,772,570

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

$18,358,650

131,215 2,942,016 1,416 15,199 84,486 40,762

$3,215,094

4,622,051 1,187,818 168,248 173,043 64,244 51,746

$6,267,150

31,322,298 2,300,588 429,059 150,402

$34,202,347

16,260,157 1,203,528 224,449 74,626 197,985

$17,960,745

(246,746) 105,781 (4,575) 14,887 36,643 40,092

($53,919)

68,752 22,725 (3,816) (14,141) (5,371) 6,753

$74,902

217,789 (32,872) (7,157) (2,962)

$174,798

(36,518) (53,523) (10,574) (90) (77,614)

($178,318)

(96,029) (172,930) (5,040) 12,125 12,924 38,387

($210,563)

(308,291) (72,325) 183 (29,257) (6,419) 1,955

($414,154)

(490,233) (65,491) (12,293) (2,206)

($570,223)

(327,330) (44,346) (8,404) (1,774) (16,050)

($397,905)

(65.3)                  (42.3) 3.7                     (5.6) (76.4)                  (78.1) 4765.2                   394.4 76.6                     18.1 5984.8                 1616.1

(1.6)	(6.1)

1.5                     (6.3) 2.0                     (5.7) (2.2)                       0.1 (7.6)                  (14.5) (7.7)                     (9.1) 15.0                       3.9

1.2	(6.2)

0.7	(1.5) (1.4)	(2.8) (1.6)	(2.8) (1.9)	(1.4)

0.5	(1.6)

(0.2)                     (2.0) (4.3)                     (3.6) (4.5)                     (3.6) (0.1)                     (2.3) (28.2)                     (7.5)

(1.0)	(2.2)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

2,400,450 18,758

$2,419,207

1,090,167 25,021

$1,115,188

1,029,470 29,164

$1,058,635

(1,370,979) 10,407

($1,360,572)

(60,697)                  (57.1)                     (5.6) 4,144                     55.5                     16.6

($56,553)	(56.2)	(5.1)

Page 19 of 110

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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

926,603 41,797

$968,399

435,465 25,815

$461,280

412,818 22,460

$435,278

(513,785) (19,337)

($533,121)

(22,647)                  (55.4)                     (5.2) (3,355)                  (46.3)                  (13.0)

($26,002)	(55.1)	(5.6)

3601 - Workers' Compensation Insurance, certificated positions

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

1,746,211 44,422

$1,790,633

2,577,115 60,701

$2,637,816

2,637,707 70,002

$2,707,710

891,496 25,581

$917,077

60,592                     51.1                       2.4 9,301                     57.6                     15.3

$69,893	51.2	2.6

3602 - Workers' Compensation Insurance, classified positions

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

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

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

3901 - Other Benefits, certificated positions

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

3902 - Other Benefits, classified positions

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

965,965 54,402

$1,020,367

7,384,669 $7,384,669

2,345,745 $2,345,745

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

$811,547

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

$373,292

$148,677,802 24.2%
71.5%

1,037,747 49,198

$1,086,945

7,916,917 $7,916,917

2,538,753 $2,538,753

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

$915,889

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

$394,355

$156,654,812 25.9%
77.7%

1,019,659 38,395

$1,058,054

7,735,220 $7,735,220

2,479,822 $2,479,822

845,978 12,605 23,333 51,328

$933,244

340,364 871 17,981 22,102

$381,318

$155,529,926 27.3%
81.2%

53,694 (16,008)

$37,687

350,551 $350,551

134,077 $134,077

56,062 7,876 10,309 47,450

$121,696

20,789 (7,603) (379) (4,781)

$8,026

$6,852,124

(18,088)                       5.6                     (1.7) (10,804)                  (29.4)                  (22.0)

($28,891)	3.7	(2.7)

(181,697)                       4.7                     (2.3) ($181,697)                       4.7                    (2.3)

(58,931)                       5.7                     (2.3) ($58,931)                       5.7                    (2.3)

(24,021)                       7.1                     (2.8) (608)                   166.5                     (4.6) 3,720                     79.2                     19.0 38,264                 1223.6                   292.9

$17,355	15.0	1.9

(6,052)                       6.5                     (1.7) (3,480)                  (89.7)                  (80.0) (423)                     (2.1)                     (2.3) (3,082)                  (17.8)                  (12.2)

($13,037)	2.2	(3.3)

($1,124,885)	4.6	(0.7)

Page 20 of 110

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

410000 - TEXTBOOKS

4200 - Books and Other Reference Materials

420000 - OTH BOOKS/LIBRARY

5,351,219 $5,351,219

289,062

$289,062

8,700,698 $8,700,698

266,015

$266,015

4,708,524 $4,708,524

194,368

$194,368

(642,695) ($642,695)

(94,694)

($94,694)

(3,992,174) ($3,992,174)

(71,648)

($71,648)

(12.0)                  (45.9) (12.0)                  (45.9)

(32.8)	(26.9)

(32.8)	(26.9)

Page 21 of 110

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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 430004 - PRINTING/PUBLISHING 430005 - FOOD/IN-HOUSE MEETINGS 430006 - FOOD SUP SIERRA OUTDOOR 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430012 - ERGONOMICS/PURCHASING 430023 - SALES/USE TAX
430026 - FACILITY USE SUPPLIES 430031 - VANDALISM
430038 - UNIFORMS 430050 - SUPPLIES M&O
430051 - SMALL TOOLS M&O 430054 - SUPP M&O SAFETY 430055 - SUPPLIES POOL 430060 - SUPPLIES GROUNDS 430062 - SUPPLIES FIBAR M&O 430063 - SUPPLIES IRRIGATION
430064 - CHEMICAL PRE-EMERGENT 430065 - SUPP VARSITY FIELD 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 430099 - REIMB SUPPLY

4400 - Noncapitalized Equipment

440000 - EQUIP $500-$24999

6,772,592 12,500 103,907,072 50,000 422,942 251,757 6,302 3,659,921 10,000 3,000 11,500 151,000 158,288 1,874,880 500
1,000 325,000 375,000 50,000 165,000 20,000 65,000 131,196 9,848 317,800 658,695 120,205 276,357 950,424 5,204
0 0

$120,762,985

5,908,253

26,407,339 5,685,944 539,512 48,000 700,368 261,757 6,302 5,565,627 10,000 3,000 11,500 151,000 157,968 1,854,307 750
1,200 325,000 346,500 50,000 165,000 20,000 65,000 212,954 14,193 351,673 832,804 120,205 289,306 1,584,895 5,204 64,405
0

$45,851,715

13,566,014

18,456,454 152,883 47,575 49,683 497,393 328,461 12,778 3,771,160 2,467 5,642 18,486 76,194 143,091 2,028,946 198
189 298,230 365,293 18,005 265,547 13,381 9,147 77,039 9,185 519,008 901,416 60,533 188,427 813,181 0
0 335,805

$29,465,800

12,117,538

11,683,862 140,383 (103,859,497) (317)
74,451 76,704 6,476 111,239 (7,533) 2,642 6,986 (74,806) (15,197) 154,066 (302) (811) (26,770) (9,707) (31,995) 100,547 (6,619) (55,853) (54,157) (663) 201,208 242,721 (59,672) (87,931) (137,243) (5,204)
0 335,805

($91,297,186)

6,209,285

(7,950,884) (5,533,061) (491,937) 1,683 (202,974) 66,704 6,476 (1,794,467) (7,533) 2,642 6,986 (74,806) (14,877) 174,639 (552) (1,011) (26,770) 18,793 (31,995) 100,547 (6,619) (55,853) (135,915) (5,009) 167,335 68,612 (59,672) (100,880) (771,714) (5,204) (64,405) 335,805

($16,385,915)

(1,448,477)

172.5 1123.1 (100.0) (0.6) 17.6 30.5 102.8 3.0 (75.3) 88.1 60.7 (49.5) (9.6) 8.2 (60.5) (81.1) (8.2) (2.6) (64.0) 60.9 (33.1) (85.9) (41.3) (6.7) 63.3 36.8 (49.6) (31.8) (14.4) (100.0) N/A N/A

(75.6)

105.1

(30.1) (97.3) (91.2) 3.5 (29.0) 25.5 102.8 (32.2) (75.3) 88.1 60.7 (49.5) (9.4) 9.4 (73.6) (84.2) (8.2) 5.4 (64.0) 60.9 (33.1) (85.9) (63.8) (35.3) 47.6 8.2 (49.6) (34.9) (48.7) (100.0) (100.0) N/A

(35.7)

(10.7)

Page 22 of 110

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

440099 - REIMB NON-CAP EQUIP $500-24999

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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

5200 - Travel and Conferences

520000 - CONF/TRAVEL

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

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5400 - Insurance

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

0 $5,908,253

$132,311,519 21.6%

3,723,249 $3,723,249

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

$1,608,449

57,290 $57,290

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

$2,679,026

0 $13,566,014

$68,384,442 11.3%

5,940,919 $5,940,919

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

$2,324,538

72,295 $72,295

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

$2,653,943

78,934 $12,196,472

$46,565,163 8.2%

4,453,795 $4,453,795

1,298,287 53 261,086 43,644 2,712

$1,605,782

68,171 $68,171

1,086,031 2,723,554 36,727 (1,316,125)

$2,530,187

78,934 $6,288,219

($85,746,356)

730,546 $730,546

(34,590) 53 27,514 1,644 2,712

($2,667)

10,881 $10,881

46,669 (139,074) (12,880) (43,554)

($148,839)

78,934 ($1,369,543)

($21,819,279)

(1,487,124) ($1,487,124)

(738,098) 53 14,932 1,644 2,712

($718,757)

(4,124) ($4,124)

46,669 (171,796) (12,880) 14,251

($123,756)

N/A                      N/A 106.4                  (10.1)

(64.8)	(31.9)

19.6                  (25.0) 19.6                  (25.0)

(2.6)                  (36.2) N/A                      N/A 11.8                       6.1 3.9                       3.9 N/A                      N/A

(0.2)	(30.9)

19.0                     (5.7) 19.0                    (5.7)

4.5                       4.5 (4.9)                     (5.9) (26.0)                  (26.0) 3.4                     (1.1)

(5.6)	(4.7)

Page 23 of 110

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5500 - Operations and Housekeeping Services

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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

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

$10,906,559

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

$10,947,059

1,802,901 703,267 148,213 1,760 17,539 123,440 7,756,732 1,774,487

$12,328,341

119,501 122,767 58,213 1,760 (461) 15,440 530,074 574,487

$1,421,782

117,501 124,767 56,213 (1,740) (461) (19,560) 530,074 574,487

$1,381,282

7.1                       7.0 21.1                     21.6 64.7                     61.1 N/A                  (49.7) (2.6)                     (2.6) 14.3                  (13.7) 7.3                       7.3 47.9                     47.9

13.0	12.6

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
560099 - NON/CAPITAL/RENTAL REIMB

5710 - Transfers of Direct Costs

571000 - DIRECT COST/TRF OF SERVICE 571002 - DIRECT COST CUSD TODAY 571005 - DIRECT COST CUSTODIAL 571010 - DIRECT COST/MTCE
571015 - DIRECT COST/ADMIN FEES 571020 - DIRECT COST/TRANSPORTATION 571040 - DIRECT COST/GAD
571047 - DIRECT COST/ED SEMINARS 571050 - DIRECT COST/COPIER

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

$6,410,182

0 0 0 0 0 0 0 0 0

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

$9,077,252

0 0 0 0 0 0 0 0 0

2,557,709 3,131,988 393,198 650 190,997 252,308 95,232 29,315 57,400 13,900 1,055,724 9,935 70,742 275,504 171,430 192

$8,306,223

0 0 0 0 0 0 0 0 0

1,801,046 (106,708) 14,123 (4,430) 19,133 41,888 (17,268) (13,085) 1,000 8,900 263,224 (25,065) (12,408) (245,930) 171,430 192

$1,896,041

0 0 0 0 0 0 0 0 0

(393,650)                   238.0                  (13.3) (262,907)                     (3.3)                     (7.7) 14,123                       3.7                       3.7 (3,610)                  (87.2)                  (84.7) (38,418)                     11.1                  (16.7) 17,908                     19.9                       7.6 (19,850)                  (15.3)                  (17.2) (13,085)                  (30.9)                  (30.9) 1,000                       1.8                       1.8 8,900                   178.0                   178.0 (44,555)                     33.2                     (4.0) (25,065)                  (71.6)                  (71.6) (47,558)                  (14.9)                  (40.2) (135,883)                  (47.2)                  (33.0) 171,430                      N/A                      N/A 192                      N/A                      N/A

($771,029)	29.6	(8.5)

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

Page 24 of 110

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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 575070 - DIRECT COST/TCH CTR INTERFUND 575080 - INTER-FUND DIRECT COST FUEL

0 0 0 0 0 0 0

$0

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

($422,565)

0 0 0 0 0 0 0

$0

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

($136,024)

0 0 0 0 0 0 0

$0

280,000 (11,445) (185,000) (89,102) (7,213) (12,801) 0 (14,548) 0
(6,402) (1,076) (13,595) (14,115)

($75,296)

0 0 0 0 0 0 0

$0

280,000 2,555 (10,000) 0
6,894 25,099 0 23,752 175 123 2,194 17,991 (1,515)

$347,269

0 0 0 0 0 0 0

$0

0 8,465 0
0 4,593 18,819 0 12,330 175 800 2,494 12,867 185

$60,727

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

N/A

N/A (18.3) 5.7 0.0 (48.9) (66.2) N/A (62.0)
(100.0) (1.9) (67.1) (57.0) 12.0

(82.2)

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

N/A

0.0 (42.5) 0.0 0.0 (38.9) (59.5) N/A (45.9)
(100.0) (11.1) (69.9) (48.6) (1.3)

(44.6)

Page 25 of 110

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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
580003 - CHARTER BUS 580005 - LEGAL SERVICES 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
580090 - BUDGET RESERVE 580099 - CONTRACT REIMB

5900 - Communications

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

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

6170 - Land Improvements

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

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG

425,450 3,823,288 784,600 1,240,558 50,437 29,427 490,114 644,946 1,092,475 1,000 27,499 100,000 488,559
0

$9,198,353

451,482 163,792 273,673

$888,946

$35,049,488 5.7%

100,000 0 0

$100,000

0

$0

377,250 4,763,272 874,760 1,620,558 48,373 35,197 548,479 657,476 1,799,473 1,000 2,630,841 200,000 2,565,598 0

$16,122,276

544,275 168,704 425,745

$1,138,724

$48,140,983 8.0%

128,200 0 0

$128,200

5,121,832

$5,121,832

154,534 3,188,117 767,807 1,725,351 71,415 18,737 529,270 768,353 1,464,268 0 2,267,814 159,156
0 36,257

$11,151,080

600,977 176,465 378,113

$1,155,555

$41,523,836 7.3%

56,487 0 0

$56,487

3,195,015

$3,195,015

(270,916) (635,171) (16,793) 484,793 20,978 (10,690) 39,156 123,407 371,793 (1,000) 2,240,315 59,156 (488,559) 36,257

$1,952,727

149,496 12,673 104,440

$266,608

$6,474,348

(43,513) 0 0

($43,513)

3,195,015

$3,195,015

(222,715) (1,575,155) (106,953) 104,793 23,042 (16,460) (19,209) 110,876 (335,205) (1,000) (363,027) (40,844) (2,565,598) 36,257

($4,971,197)

56,702 7,761 (47,632)

$16,831

($6,617,147)

(71,713) 0 0

($71,713)

(1,926,817)

($1,926,817)

(63.7) (16.6) (2.1) 39.1 41.6 (36.3) 8.0 19.1 34.0 (100.0) 8147.0 59.2 (100.0) N/A

21.2

33.1 7.7 38.2

30.0

18.5

(43.5) N/A N/A

(43.5)

N/A

N/A

(59.0) (33.1) (12.2) 6.5 47.6 (46.8) (3.5) 16.9 (18.6) (100.0) (13.8) (20.4) (100.0) N/A

(30.8)

10.4 4.6 (11.2)

1.5

(13.7)

(55.9) N/A N/A

(55.9)

(37.6)

(37.6)

Page 26 of 110

Fund: 01 SubFund: -

6000 - 6999 Capital Outlay

6400 - Equipment

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

7130 - State Special Schools 713000 - STATE SP SCH

7283 - All Other Transfers to JPAs

722300 - TRANSFER OUT TO JPA CART

7310 - Transfers of Indirect Costs

731010 - DIRECT SUP/INDIRECT COST

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

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

7612 - Between General Fund and Special Reserve Fund

761237 - TRANSFER GF TO SRCPF

814,889 0

$814,889

$914,889 0.1%

20,000 $20,000

1,276,610 $1,276,610

0 $0

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

13,567 $13,567

829,492 $829,492

$594,019 0.1%

950,000

$950,000

2,118,186 0

$2,118,186

$7,368,217 1.2%

20,000 $20,000

1,439,501 $1,439,501

0 $0

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

13,567 $13,567

829,492 $829,492

$965,429 0.2%

3,051,191

$3,051,191

1,844,707 (166,241)

$1,678,466

$4,929,968 0.9%

16,718 $16,718

1,447,485 $1,447,485

0 $0

(1,215,931) ($1,215,931)

76,055 $76,055

830,671 $830,671

$1,154,998 0.2%

6,321,983

$6,321,983

1,029,817 (166,241)

$863,576

$4,015,079

(3,282) ($3,282)

170,875 $170,875

0 $0

329,719 $329,719

62,488 $62,488

1,179 $1,179

$560,979

5,371,983

$5,371,983

(273,479)                   126.4                  (12.9) (166,241)                      N/A                      N/A

($439,720)	106.0	(20.8)

($2,438,249)	438.9	(33.1)

(3,282)                  (16.4)                  (16.4) ($3,282)                  (16.4)                  (16.4)

7,985                     13.4                       0.6 $7,985                     13.4                       0.6

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

121,199                  (21.3)                     (9.1) $121,199                  (21.3)                    (9.1)

62,488                   460.6                   460.6 $62,488                   460.6                   460.6

1,179                       0.1                       0.1 $1,179                       0.1                       0.1

$189,569	94.4	19.6

3,270,792	565.5	107.2

$3,270,792	565.5	107.2

Page 27 of 110

Fund: 01 SubFund: -

7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

761903 - TRANSFER TO ADULT FUND 761904 - TRANSFER TO COP
761994 - TRANSFER TO BLDG FUND 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

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

$4,973,968

$5,923,968

1.0%

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

$7,073,968

$10,125,158

1.7%

846,880 856,887 1,500,000 3,425,000

$6,628,767

$12,950,750

2.3%

0 (470,201) 1,500,000 625,000

$1,654,799

$7,026,782

0                       0.0                       0.0 (470,201)                  (35.4)                  (35.4) 0                      N/A                       0.0
25,000	22.3	0.7

($445,201)	33.3	(6.3)

$2,825,591	118.6	27.9

Page 28 of 110

Summary of Revisions

2021-2022 Charter School Fund Budget

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

I. 2021-22 Charter School Revenues

A. Local Control Funding Formula (LCFF)

B. Federal Revenues

Federal Revenues decreased from $146,214 at Third Quarter to $-0- at Annual, a decrease of $146,214. The change is due to the funds not being expended which is a requirement for the funds to be recorded as earned. The funds will be carried over to the next fiscal year.

LCFF revenues changed from $8,082,902 at Third Quarter to $8,229,407 at Annual, an increase of $146,505 largely due to continual growth in ADA. An ADA projection of 777 was used for the Third Quarter Budget. The final funded ADA for the fiscal year is 789, an increase of 12 ADA

Change from 3rd Quarter to Annual

2021-22	2021-22 Adopted Budget                  Annual

$ -0-	$ -0-

$ (146,214)

Increase/(Decrease)

$ -0-

Change from 3rd Quarter to Annual	$	146,505	C. State Revenues

2021-22 Adopted Budget

$ 7,030,449

2021-22 Annual

$ 8,229,407

Increase/(Decrease)

$ 1,198,958

State Revenues changed from $365,885 at Third Quarter to $423,928 at Annual, an increase of $58,043. The increase is due to the Ethnic Studies Block Grant funds which were announced after the Third Quarter as well as additional lottery funds earned based on increased ADA.	The Ethnic Studies funds are anticipated to be expended in the 2022-23 fiscal year.

Page 29 of 110

E. Total Charter School Revenues

Item

Lottery Revenues

Ethnic Studies Block Grant
Change from 3rd Quarter to Annual

Budget Adjustment $	44,773
         13,270 $       58,043

Total	Charter	School	Revenues	changed	from $8,710,551 at Third Quarter to $8,386,035 at Annual, a decrease of $324,516.

2021-22 Adopted Budget

$ 327,721

2021-22 Annual

$ 423,928

Increase/(Decrease)

$ 96,207	Change from 3rd Quarter to Annual	$ (324,516)

D. Local Revenues

2021-22 Adopted Budget

$ 7,478,955

2021-22 Annual

$ 8,386,035

Increase/(Decrease)

$ 907,080

Local Revenues changed from $115,550 at Third Quarter to -$267,300 at Annual, a decrease of $382,850. The net decrease isprimarilydue adecrease 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.

Item	Budget Adjustment Interest & Local Fees                                              $	(4,599) Fair Market Value Adjustment                                     (378,251) Change from 3rd Quarter to Annual                   $     (382,850)

II. 2021-22CharterSchoolFundExpenditures

A. Certificated Personnel Salaries

Certificated	Personnel	Salaries	changed	from $3,090,415 at Third Quarter to $3,772,351 at Annual, an increase of $681,936. The increase is related to increases      in      ADA	previously      mentioned      and corresponding required increase in staffing to comply with the staffing ratio requirement of one teacher for every twenty-five students.

2021-22 Adopted Budget

2021-22
Annual	Increase/(Decrease)

$ 120,785	$ (267,300)	$	(388,085)

Page 30 of 110

Item

Teacher Salaries

Pupil Support Salaries Supervisor Salaries

Change from 3rd Quarter to Annual

2021-22	2021-22 Adopted Budget                  Annual

Budget Adjustment $ 606,778
70,027

	5,131

$ 681,936

Increase/(Decrease)

C. Employee Benefits

Employee Benefits changed from $1,315,048 at Third Quarter to $1,602,693 at Annual, an increase of $287,645.	The change is directly related to the previously mentioned salary adjustments.

$ 3,369,871	$ 3,772,351	$	402,480

Change from 3rd Quarter to Annual	$ 287,645

B. Classified Personnel Salaries		2021-22 Adopted Budget

2021-22
Annual	Increase/(Decrease)

ClassifiedPersonnelSalarieschangedfrom$454,023at Third Quarter to $434,998 at Annual, a decrease of $19,025.	The increase was primarily related to a decrease in tutors utilized.

$ 1,089,592	$ 1,602,693	$ 513,101

D. Books, Supplies and Other Materials

Item

Office Salaries Stipends and other Instructional Salaries
Change from 3rd Quarter to Annual

2021-22	2021-22 Adopted Budget                  Annual

Budget Adjustment $        2,174
(5,045)

     (16,154) $ (19,025)

Increase/(Decrease)

Books Supplies and Other Materials changed from $821,087 at Third Quarter to $165,248 at Annual, a decrease of $655,839. The reduction is largely due to shifting of expenditures from a supply holding account to personnel and not expending the Federal funds previously mentioned.

$ 474,265	$ 434,998	$ (39,267)

Page 31 of 110

Item

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

2021-22	2021-22 Adopted Budget                  Annual

Budget Adjustment $      (36,713)
       (619,126) $ (655,839)

Increase/(Decrease)

F. Capital Outlay Expenditures

Other Outgo Expenditures changed from $188,444 at Third Quarter to $188,594 at Annual, an increase of $150.

$ 900,446	$ 165,248	$ (735,198)	Change from 3rd Quarter to Annual	$	150

E. Contracted Services and Other Operating Expenditures

2021-22 Adopted Budget

$ -0-

2021-22 Annual

$ 188,594

Increase/(Decrease)

$ 188,594

Contracted Services and Other Operating Expenditures changed from $593,657 at Third Quarter to $795,965 at Annual, an increase of $202,308. The change is primarily due to increased software license costs allocated to the fund.

Item	Budget Adjustment

G. Other Outgo Expenditures

Other Outgo Expenditures changed from $108,360 at Third Quarter to $116,526 at Annual, an increase of $8,166.	The increase is due to an increase in expenditures applicable to indirect costs.

Software Licenses Miscellaneous Travel/Conference
Change from 3rd Quarter to Annual

$	235,691

(8,494)
	(24,889)	Change from 3rd Quarter to Annual	$ 8,166

$	202,308

2021-22 Adopted Budget

$ 252,816

2021-22 Annual

$ 795,965

Increase/(Decrease)

$ 543,149

2021-22 Adopted Budget

$ 279,951

2021-22 Annual

$ 116,526

Increase/(Decrease)

$ (163,425)

Page 32 of 110

G. Total Charter School Fund Expenditures

Total Charter School Fund expenditures changed from $6,571,034 at Third Quarter to $7,391,757 at Annual, an increase of $820,723.

Beginning Fund Balance, Audited 7/1/21

2021-22 Revenues                          8,386,035 2021-22 Expenditures                   7,391,757

Surplus/(Deficit) (1)

$ 7,195,075

 994,278

Change from 3rd Quarter to Annual	$	820,723	Ending Fund Balance, 6/30/22, Unaudited	$ 8,189,353

2021-22 Adopted Budget

$ 6,366,941

2021-22 Annual

$ 7,391,757

Increase/(Decrease)

$ 1,024,816

Restricted:

Educator Effectiveness Block Grant A-G Completion Grant
A-G Learning Loss Mitigation ELO Professional Staff
Ethnic Studies Block Grant

$	70,474 70,482 26,423
82

13,269

III. Charter School Fund Balance

Assigned:

Capital Outlay	 7,639,214

Total revenues are $8,386,035 and total expenditures are $7,391,757 at Annual, resulting in a surplus of $994,278 and an operating surplus of $1,182,722. The projected ending fund balance for the 2021-22 fiscal year is:

Subtotal of Components

General Reserve 6/30/22

General Reserve as a % of Expenditures

One-Time Items in 2021-22 Fiscal Year: Capital Outlay
Total One-Time Items (2)

 7,819,944

$	369,409

5.0%

$	188,444

	188,444

Ongoing Operating Surplus (1 +2)	$ 1,182,722

Page 33 of 110

Fund: 09 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$7,478,955	$8,710,551	$8,386,035	$907,080	($324,516)	12.1	(3.7)
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

5,259,346

$5,259,346

3,361,397

$3,361,397

2,602,047

$2,602,047

(2,657,299)

($2,657,299)

(759,350)

($759,350)

(50.5)	(22.6)

(50.5)	(22.6)

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

8096 - Transfers to Charter Schools in Lieu of Property Taxes

809600 - IN LIEU PROPERTY TAX TRANSFER

789,490 $789,490

0 $0

981,613

$981,613

3,242,840 $3,242,840

(24,354) ($24,354)

1,503,019

$1,503,019

3,888,015 $3,888,015

(15,612) ($15,612)

1,754,957

$1,754,957

3,098,525 $3,098,525

(15,612) ($15,612)

773,344

$773,344

645,175 $645,175

8,742 $8,742

251,938

$251,938

392.5                     19.9 392.5                     19.9

N/A                  (35.9) N/A                  (35.9)

78.8	16.8

78.8	16.8

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
8300 - 8599 Other State Revenue

8550 - Mandated Cost Reimbursements 855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

$7,030,449 94.0%

0 $0

$0 0.0%

26,865 $26,865

135,320 0

$135,320

$8,082,902 92.8%

146,214 $146,214

$146,214 1.7%

20,071 $20,071

159,600 18,836

$178,436

$8,229,407 98.1%

0 $0

$0 0.0%

20,071 $20,071

204,373 18,836

$223,209

$1,198,958

0 $0

$0

(6,794) ($6,794)

69,053 18,836

$87,889

$146,505

(146,214) ($146,214)

($146,214)

0 $0

44,773 0

$44,773

17.1	1.8

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

N/A	(100.0)

(25.3)                       0.0 (25.3)                       0.0

51.0                     28.1 N/A                       0.0

64.9	25.1

Page 34 of 110

Fund: 09 SubFund: -

8300 - 8599 Other State Revenue

8590 - All Other State Revenue

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

859000 - ST OTHER REVENUE

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

165,536 $165,536

$327,721 4.4%

108,000

$108,000

167,378 $167,378

$365,885 4.2%

108,000

$108,000

180,648 $180,648

$423,928 5.1%

108,967

$108,967

15,112 $15,112

$96,207

967

$967

13,270 $13,270

$58,043

967

$967

9.1                       7.9 9.1                       7.9

29.4	15.9

0.9	0.9

0.9	0.9

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
8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

898000 - CONTRIB FR UNRESTRICTED REV 898002 - CONTRIB FOR LCAP

8980 - 8999 Contributions

Percent of Total

0 $0

12,785 $12,785

$120,785 1.6%

0 0

$0

$0

0.0%

0 $0

7,550 $7,550

$115,550 1.3%

0 0

$0

$0

0.0%

(378,251) ($378,251)

1,984 $1,984

($267,300) -3.2%

0 0

$0

$0

0.0%

(378,251) ($378,251)

(10,801) ($10,801)

($388,085)

0 0

$0

$0

(378,251) ($378,251)

(5,566) ($5,566)

($382,850)

0 0

$0

$0

N/A N/A

(84.5) (84.5)

(321.3)

N/A N/A

N/A

N/A

N/A N/A

(73.7) (73.7)

(331.3)

N/A N/A

N/A

N/A

Page 35 of 110

Fund: 09 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$6,366,941	$6,571,034	$7,391,757	$1,024,816	$820,723	16.1	12.5
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

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

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

$2,826,701

0 295,509 78,322 10,018 0

$383,849

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

$2,574,367

0 351,970 137 13,291 165

$365,563

2,492,045 201,423 2,230 485,447

$3,181,145

48,764 358,250 138 28,271 165

$435,589

(21,664) 114,870 730 260,508

$354,444

48,764 62,741 (78,184) 18,253 165

$51,740

453,309                     (0.9)                     22.2 55,517                   132.7                     38.0 (2,311)                     48.7                  (50.9) 100,263                   115.8                     26.0

$606,778	12.5	23.6

48,764                      N/A                      N/A 6,280                     21.2                       1.8 1                  (99.8)                       1.0 14,980                   182.2                   112.7 0                      N/A                       0.0

$70,026	13.5	19.2

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL 130008 - DIST ADM SAL

1900 - Other Certificated Salaries

190003 - TRANSITION COORDINATORS

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

2100 - Classified Instructional Salaries

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

101,274 35,981

$137,255

22,066 $22,066

$3,369,871 52.9%

130,633 0
77

$130,710

112,525 37,960

$150,485

0 $0

$3,090,415 47.0%

133,824 0
733

$134,557

117,656 37,960

$155,616

0 $0

$3,772,351 51.0%

116,029 1,642 732

$118,403

16,382 1,979

$18,361

(22,066) ($22,066)

$402,480

(14,604) 1,642 655

($12,307)

5,131 0

$5,131

0 $0

$681,936

(17,795) 1,642 (1)

($16,154)

16.2                       4.6 5.5                       0.0

13.4	3.4

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

11.9	22.1

(11.2)                  (13.3) N/A                      N/A 850.8                     (0.1)

(9.4)	(12.0)

Page 36 of 110

Fund: 09 SubFund: -

2000 - 2999 Classified Personnel Salaries

2400 - Clerical, Technical, and Office Staff Salaries

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

2900 - Other Classified Salaries

290006 - STUDENT LIAISON 290070 - OTH CLASSIFIED OT

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

247,961 14,813 1,784

$264,558

78,997 0

$78,997

$474,265

7.4%

229,779 798 5,543

$236,120

83,346 0

$83,346

$454,023

6.9%

231,952 799 5,543

$238,294

78,184 117

$78,301

$434,998

5.9%

(16,009) (14,014) 3,759

($26,264)

(813) 117

($696)

($39,267)

2,173	(6.5)	0.9 1                  (94.6)	0.1 0                   210.7	0.0

$2,174	(9.9)	0.9

(5,162)                     (1.0)                     (6.2) 117                      N/A                      N/A

($5,045)	(0.9)	(6.1)

($19,025)	(8.3)	(4.2)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

330,919 2,459

$333,378

453,150 2,710

$455,860

602,411 5,105

$607,516

271,492 2,646

$274,138

149,261                     82.0                     32.9 2,395                   107.6                     88.4

$151,656	82.2	33.3

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	5,901	6,617	5,744

$5,901	$6,617	$5,744

(157)	(873)

($157)	($873)

(2.7)	(13.2)

(2.7)	(13.2)

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

$0

3202 - Public Employees' Retirement System, classified positions

10,398

$10,398

10,398

$10,398

10,398

$10,398

0	N/A	0.0

$0	N/A	0.0

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

330100 - SOCIAL SECURITY CERT 330101 - MEDICARE CERT 330191 - MEDICARE CERT
330192 - SUPPLEMENTAL RETIREMENT CERT

63,839 91

$63,930

0 30,140 220
0

$30,360

89,133 45

$89,178

2,779 15,094 261
75

$18,209

114,704 294

$114,998

2,945 50,490 445
19

$53,898

50,865 203

$51,068

2,945 20,350 225
19

$23,538

25,571 249

$25,820

166 35,396 184 (56)

$35,689

79.7                     28.7 223.0                   553.1

79.9	29.0

N/A                       6.0 67.5                   234.5 102.1                     70.4 N/A                  (75.2)

77.5	196.0

Page 37 of 110

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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

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

17,209 4,562 216 158
37

$22,182

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

$354,051

103,133 7,762 1,457 416 1,979

$114,747

23,053 6,125 711 348 101

$30,338

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

$417,076

124,029 9,637 1,424 499 1,465

$137,054

16,270 5,858 0
457 126

$22,711

405,546 29,293 5,463 1,881

$442,184

109,829 8,569 1,598 443 1,430

$121,868

(939) 1,296 (216) 299 89

$529

81,964 4,939 921 308

$88,133

6,696 807 141 27 (549)

$7,121

(6,783) (267) (711) 109
25

($7,627)

23,169 1,542 287 109

$25,108

(14,200) (1,069) 174
(56) (35)

($15,186)

(5.5) 28.4 (100.0) 189.4 241.2

2.4

25.3 20.3 20.3 19.6

24.9

6.5 10.4 9.7 6.4 (27.8)

6.2

(29.4) (4.4) (100.0) 31.4 25.0

(25.1)

6.1 5.6 5.6 6.1

6.0

(11.4) (11.1) 12.2 (11.3) (2.4)

(11.1)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

25,567 7

$25,574

3,870 1

$3,871

8,013                        18,320 91                             153

$8,104	$18,474

2,134                          2,041 35                               44

$2,169	$2,085

(7,247) 146

($7,100)

(1,829) 43

($1,786)

10,307                  (28.3)                   128.6 62                 2090.3                     68.5

$10,370	(27.8)	128.0

(93)                  (47.3)                     (4.4) 9                4314.0                     26.1

($84)	(46.1)	(3.9)

3601 - Workers' Compensation Insurance, certificated positions

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

24,944 183

$25,127

12,771 216

$12,987

44,900 368

$45,268

19,956 185

$20,141

32,129 152

$32,281

80.0                   251.6 101.1                     70.4

80.2	248.6

Page 38 of 110

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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 360290 - W/C CLASS

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

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

3901 - Other Benefits, certificated positions

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

3902 - Other Benefits, classified positions

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

3,776 5

$3,781

84,185 $84,185

12,742 $12,742

8,315 0
61 4

$8,380

1,259 114 10
0

$1,383

$1,089,592 17.1% 77.5%

0

$0

5,341 18

$5,359

100,527 $100,527

14,671 $14,671

4,260 298 73
48

$4,679

1,781 0
28 13

$1,822

$1,315,048 20.0% 74.0%

4,200

$4,200

5,114 24

$5,138

120,880 $120,880

14,354 $14,354

14,967 312 123
24

$15,425

1,705 0
35 13

$1,754

$1,602,693 21.7% 78.6%

3,394

$3,394

1,338 19

$1,357

36,695 $36,695

1,612 $1,612

6,652 312 62
20

$7,045

446 (114) 25 13

$371

$513,101

3,394

$3,394

(227) 6

($221)

20,353 $20,353

(317) ($317)

10,707 14 50
(24)

$10,746

(76) 0 7 0

($68)

$287,645

(806)

($806)

35.4                     (4.2) 374.0                     31.7

35.9	(4.1)

43.6                     20.2 43.6                     20.2

12.6                     (2.2) 12.6                    (2.2)

80.0                   251.3 N/A                       4.7 101.1                     68.0 498.8                  (50.1)

84.1	229.7

35.4                     (4.3) (100.0)                      N/A 253.4                     26.2 N/A                       2.5

26.8	(3.8)

47.1	21.9

N/A	(19.2)

N/A	(19.2)

Page 39 of 110

Fund: 09 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

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

$418,599

481,847 $481,847

$900,446 14.1%

26,665 0

$26,665

1,970 $1,970

3,000 20,000

$23,000

726,480 0 0
6,889 27,570

$760,939

55,948 $55,948

$821,087 12.5%

26,665 1,057

$27,722

1,970 $1,970

3,000 30,000

$33,000

102,011 0
82 4,683 35,037

$141,813

20,042 $20,042

$165,248 2.2%

1,513 1,320

$2,833

1,824 $1,824

2,372 25,133

$27,505

(144,134) 0 (165,454) 685 32,117

($276,786)

(461,805) ($461,805)

($735,198)

(25,152) 1,320

($23,832)

(146) ($146)

(628) 5,133

$4,505

(624,469) 0
82 (2,206) 7,467

($619,126)

(35,906) ($35,906)

($655,839)

(25,152) 263

($24,889)

(146) ($146)

(628) (4,867)

($5,495)

(58.6)                  (86.0) N/A                      N/A (100.0)                      N/A 17.1                  (32.0) 1099.9                     27.1

(66.1)	(81.4)

(95.8)                  (64.2) (95.8)                  (64.2)

(81.6)	(79.9)

(94.3)                  (94.3) N/A                     24.8

(89.4)	(89.8)

(7.4)                     (7.4) (7.4)                    (7.4)

(20.9)                  (20.9) 25.7                  (16.2)

19.6	(16.7)

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

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

$38,680

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

$38,719

38 1,013 240
0 0
34,800

$36,091

(1,142) (87) 240 (1,600) 0
0

($2,589)

(1,181) (87) 240 (1,600) 0
0

($2,628)

(96.8) (7.9) N/A (100.0) N/A 0.0

(6.7)

(96.9) (7.9) N/A (100.0) N/A 0.0

(6.8)

Page 40 of 110

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5750 - Transfers of Direct Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

$5,050	$5,050

35                             (40) 171                       (1,229) 4,168                          1,868 0                          (175)
354                          (371) 76                          (244) 0                             (55)

$4,804	($246)

(40) (1,229) 1,868 (175) (371) (244) (55)

($246)

(53.3) (87.8) 81.2 (100.0) (51.1) (76.4) (100.0)

(4.9)

(53.3) (87.8) 81.2 (100.0) (51.1) (76.4) (100.0)

(4.9)

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580006 - ADVERTISING
580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER
580010 - SOFTWARE LICENSE

5900 - Communications

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

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

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

6000 - 6999 Capital Outlay

Percent of Total

75 30,000 1,022 0 92,495

$123,592

26,559 4,500 2,800

$33,859

$252,816 4.0%

0 $0

$0

0.0%

12,500 0 1,022 4,200
464,816

$482,538

1,318 540 2,800

$4,658

$593,657 9.0%

188,444 $188,444

$188,444

2.9%

7,820 0 0
6,386 700,507

$714,713

2,220 5,276 698

$8,194

$795,965 10.8%

188,594 $188,594

$188,594

2.6%

7,745 (30,000) (1,022) 6,386 608,012

$591,121

(24,339) 776 (2,102)

($25,665)

$543,149

188,594 $188,594

$188,594

(4,680) 0 (1,022) 2,186 235,691

$232,175

902 4,736 (2,102)

$3,536

$202,308

150 $150

$150

10326.7 (100.0) (100.0) N/A 657.3

478.3

(91.6) 17.3 (75.1)

(75.8)

214.8

N/A N/A

N/A

(37.4) N/A (100.0) 52.0 50.7

48.1

68.4 877.1 (75.1)

75.9

34.1

0.1 0.1

0.1

Page 41 of 110

Fund: 09 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

735000 - TRF OF DIRECT COST-INTERFUND

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

7619 - Other Authorized Interfund Transfers Out 761911 - TRANSFER TO DEV FEES II

7600 - 7629 Interfund Transfers Out

Percent of Total

279,951 $279,951

$279,951 4.4%

0 $0

$0

0.0%

108,360 $108,360

$108,360 1.6%

0 $0

$0

0.0%

116,526 $116,526

$116,526 1.6%

315,384 $315,384

$315,384

4.3%

(163,425) ($163,425)

($163,425)

315,384 $315,384

$315,384

8,166                  (58.4)                       7.5 $8,166                  (58.4)                       7.5

$8,166	(58.4)	7.5

315,384                      N/A                      N/A $315,384                     N/A                     N/A

$315,384	N/A	N/A

Page 42 of 110

Summary of Revisions 2021-2022 Adult Fund Budget

The following narrative will summarize the majorrevenue
and expenditure categories for the Adult Fund:	Change from 3rd Quarter to Annual	$ (1)

I. 2021-22 Adult Fund Revenues		2021-22 Adopted Budget

2021-22
Annual	Increase/(Decrease)

A. Federal Revenues	$ 2,592,345	$ 2,691,240	$ 98,895

Federal Revenues changed from $918,771 at Third Quarter to $872,047 at Annual, a decrease of $46,724. This decrease is due to a reduced distribution of student Pell grant dollars. The decreased revenue is offset by reduced expenditures.

Change from 3rd Quarter to Annual	$ (46,724)

2021-22	2021-22

Adopted Budget	Annual	Increase/(Decrease)

$ 976,858	$ 872,047	$ (104,811)

B. State Revenues

C. Local Revenues

Local Revenues changed from $1,432,025 at Third Quarter to $1,207,946 at Annual, a decrease of $224,079. The net decrease of $148,756 is due to a decrease in the fair market value of 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. The remaining decrease is due to reduced class sizes inCareer Technical Education (CTE) Business and Nursing programs, and reduced class offerings in the Community Education programs.

State Revenues changed from $2,691,241 at Third Quarter to $2,691,240 at Annual, a decrease of $1. This decrease is due to rounding of the allocation of CalWORKs apportionment funds.

Page 43 of 110

E. Total Adult Fund Revenues

Item
CTE Class Fees
Fair Market Value Adjustment Change from 3rd Quarter to Annual

Budget Adjustment $ (75,323)
 (148,756) $ (224,079)

Total Adult Fund Revenues changed from $5,888,917 at Third Quarter to $5,618,113 at Annual, a decrease of $270,804.

2021-22 Adopted Budget

$ 1,590,100

2021-22 Annual

$ 1,207,946

Increase/(Decrease)

$ (382,154)	Change from 3rd Quarter to Annual	$ (270,804)

2021-22 Adopted Budget
D. Other Transfers In	$ 6,006,183

2021-22 Annual

$ 5,618,113

Increase/(Decrease)

$ (388,070)

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

II. 2021-2022 Adult Fund Expenditures

A. Certificated Personnel Salaries

Change from 3rd Quarter to Annual

2021-22	2021-22 Adopted Budget                  Annual

$ 846,880	$ 846,880

$ -0-

Increase/(Decrease)

$ -0-

Certificated	Personnel	Salaries	changed	from $2,084,949 at Third Quarter to $2,057,538 at Annual, a decrease of $27,411. The decrease is primarily due to reduced classes/teaching hours in CTE Nursing.

Change from 3rd Quarter to Annual	$ (27,411)

2021-22 Adopted Budget

$ 1,958,654

2021-22 Annual

$ 2,057,538

Increase/(Decrease)

$ 98,884

Page 44 of 110

B. Classified Personnel Salaries	D. Books, Supplies and Other Materials

Classified Personnel Salaries changed from $1,515,408 at Third Quarter to $1,444,235 at Annual, a decrease of $71,173.	The decrease is primarily due to unfilled classified positions.

Change from 3rd Quarter to Annual	$	(71,173)

Books, Supplies and Other Materials changed from $478,827 at Third Quarter to $276,409 at Annual, a decrease of $202,418. The decrease is primarily due to computer expenses for two labs and a laptop cart being funded with General Fund COVID relief dollars rather than Adult Education dollars, in addition a reduction to actual needs.

2021-22 Adopted Budget

$ 1,466,537

2021-22 Annual

$ 1,444,235

Increase/(Decrease)

$ (22,302)

Item
Other Supplies Textbooks Equipment
Change from 3rd Quarter to Annual

Budget Adjustment $ (30,863)
(37,206)
 (134,349) $ (202,418)

C. Employee Benefits

Employee Benefits changed from $1,645,407 at Third Quarterto $1,551,966at Annual,adecrease of$93,441. The decrease is primarily due to the reductions of a benefitted position in the CTE Nursing program, and the reduced salaries stated above.

2021-22	2021-22

Adopted Budget	Annual	Increase/(Decrease)

$ 498,940	$ 276,409	$ (222,531)

E. Contracted Services and Other Operating Expenditures

Change from 3rd Quarter to Annual

2021-22	2021-22 Adopted Budget                  Annual

$ 1,614,694	$ 1,551,966

$	(93,441)

Increase/(Decrease)

$ (62,728)

Contracted Services and Other Operating Expenditures changed from $616,483 at Third Quarter to $505,744 at Annual, a decrease of $110,739. The decrease is primarily due to the reduction of travel and the reduced student Pell awards, offset by reduced revenue.

Page 45 of 110

G. Other Outgo Expenditures

Item Travel
All Other Contracted Services Direct Cost Transfers Utilities
Change from 3rd Quarter to Annual

Budget Adjustment (20,675) (77,406)
(5,419)
 (7,239) $ (110,739)

Other Outgo Expenditures are unchanged at Annual.

Change from 3rd Quarter to Annual	$ -0-

2021-22 Adopted Budget

$ 776,905

2021-22 Annual

$ 505,744

Increase/(Decrease)

$ (271,161)

2021-22 Adopted Budget

$ 114,155

2021-22 Annual

$ 114,155

Increase/(Decrease)

$ -0-

F. Capital Outlay	H. Total Adult Fund Expenditures

Capital Outlay expenditures are unchanged at Annual.

Total	Adult	Fund	Expenditures	changed	from $6,455,229 at Third Quarter to $5,950,47 at Annual, a decrease of $505,182.

Change from 3rd Quarter to Annual	$ -0-

2021-22 Adopted Budget

$ 0

2021-22 Annual

$ 0

Increase/(Decrease)

$ 0

Change from 3rd Quarter to Annual

2021-22	2021-22 Adopted Budget                  Annual

$ (505,182)

Increase/(Decrease)

$ 6,429,885	$ 5,950,047	$ (479,838)

Page 46 of 110

III. Fund Balance

Total revenues are $5,618,113 and total expenditures are $5,950,047 at Annual, a deficit of $331,934. The ongoing operating deficit is $183,178.	The projected fund balance for the 2021-22 fiscal year is as follows:

Beginning Fund Balance-Audited 7/1/21

2021-22 Revenues                       5,618,113 2021-22 Expenditures                5,950,047

Surplus/(Deficit) (1)

$ 3,610,212

$ (331,934)

Ending Fund Balance, 6/30/22, Unaudited	$ 3,278,278

Components of Fund Balance:

Non-spendable:
Book Store Inventory Revolving Fund

$        46,298 $          3,500

Assigned fund Balance: Capital Improvements

Unassigned Fund Balance:

General Reserve Percentage

$ 2,600,000

$	628,480

10.6%

One-Time Items:

Fair Market Value Adjustment	(2)

Ongoing Operating Deficit	(1+2)

$ 148,756

$ (183,178)

Page 47 of 110

Fund: 11 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$6,006,183	$5,888,917	$5,618,113	($388,070)	($270,804)	(6.5)	(4.6)
	
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 859000 - ST OTHER REVENUE

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

976,858 $976,858

$976,858 16.3%

2,592,345 $2,592,345

$2,592,345 43.2%

30,000

$30,000

918,771 $918,771

$918,771 15.6%

2,691,241 $2,691,241

$2,691,241 45.7%

30,000

$30,000

872,047 $872,047

$872,047 15.5%

2,691,240 $2,691,240

$2,691,240 47.9%

43,501

$43,501

(104,811) ($104,811)

($104,811)

98,895 $98,895

$98,895

13,501

$13,501

(46,724)                  (10.7)                     (5.1) ($46,724)                  (10.7)                    (5.1)

($46,724)	(10.7)	(5.1)

(1)                       3.8                       0.0 ($1)                       3.8                       0.0

($1)	3.8	0.0

13,501	45.0	45.0

$13,501	45.0	45.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8671 - Adult Education Fees 867100 - LOC ADULT ED FEES

8677 - Interagency Services Between LEAs 867700 - LOC INTERAGENCY

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE 869907 - LOC BOOKSTORE TEXTBOOKS

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

1,149,000 $1,149,000

0 $0

302,100 109,000

$411,100

$1,590,100

26.5%

0 $0

991,000 $991,000

0 $0

302,025 109,000

$411,025

$1,432,025

24.3%

(148,756) ($148,756)

952,013 $952,013

0 $0

280,173 81,015

$361,188

$1,207,946

21.5%

(148,756) ($148,756)

(196,987) ($196,987)

0 $0

(21,927) (27,985)

($49,912)

($382,154)

(148,756)                      N/A                      N/A ($148,756)                     N/A                     N/A

(38,987)                  (17.1)                     (3.9) ($38,987)                  (17.1)                    (3.9)

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

(21,852)                     (7.3)                     (7.2) (27,985)                  (25.7)                  (25.7)

($49,837)	(12.1)	(12.1)

($224,079)	(24.0)	(15.6)

Page 48 of 110

Fund: 11 SubFund: -

8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

891901 - OTH INTERFUND TRANSFER IN

8900 - 8929 Interfund Transfers In

Percent of Total

846,880 $846,880

$846,880

14.1%

846,880 $846,880

$846,880

14.4%

846,880 $846,880

$846,880

15.1%

0                                  0                       0.0                       0.0 $0                               $0                       0.0                       0.0

$0	$0	0.0	0.0

Page 49 of 110

Fund: 11 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$6,429,885	$6,455,229	$5,950,047	($479,838)	($505,182)	(7.5)	(7.8)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

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

1200 - Certificated Pupil Support Salaries

120002 - GUIDANCE SAL GLS/GIS

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

$1,348,560

252,898

$252,898

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

$1,390,074

259,166

$259,166

721,224 525,765 107,933 7,293 3,500

$1,365,715

259,166

$259,166

(959) 21,260 2,298 (2,708) (2,736)

$17,155

6,268

$6,268

(28,617)                     (0.1)                     (3.8) 8,327                       4.2                       1.6 (245)                       2.2                     (0.2) (707)                  (27.1)                     (8.8) (3,118)                  (43.9)                  (47.1)

($24,360)	1.3	(1.8)

0	2.5	0.0

$0	2.5	0.0

1300 - Certificated Supervisors' and Administrators' Salaries

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

1900 - Other Certificated Salaries

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

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

2100 - Classified Instructional Salaries

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

2200 - Classified Support Salaries

220003 - CUSTODIAL SAL

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

$341,724

0 0
15,472

$15,472

$1,958,654 30.5%

53,962 1,001 38,001

$92,964

74,521

$74,521

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

$360,515

53,726 5,314 16,153

$75,193

$2,084,949 32.3%

8,510 0 0

$8,510

80,793

$80,793

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

$360,515

53,066 5,924 13,152

$72,142

$2,057,538 34.6%

14,630 0
523

$15,153

80,793

$80,793

6,747 5,373 5,784 887

$18,791

53,066 5,924 (2,320)

$56,670

$98,884

(39,332) (1,001) (37,478)

($77,811)

6,272

$6,272

0 0 0 0

$0

(660) 610 (3,001)

($3,051)

($27,411)

6,120 0
523

$6,642

0

$0

5.5	0.0 5.5	0.0 5.5	0.0 5.5	0.0

5.5	0.0

N/A                     (1.2) N/A                     11.5 (15.0)                  (18.6)

366.3	(4.1)

5.0	(1.3)

(72.9)                     71.9 (100.0)                      N/A (98.6)                      N/A

(83.7)	78.0

8.4	0.0

8.4	0.0

Page 50 of 110

Fund: 11 SubFund: -

2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

230001 - CLASS MANAGEMENT SA

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

290040 - OTH CL HOURLY 290070 - OTH CLASSIFIED OT 290090 - OTHER CLASSIFIED SAL

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

219,793 $219,793

897,657 11,001 18,500

$927,158

7,100 0
145,001

$152,101

$1,466,537

22.8%

236,532 $236,532

1,007,634 4,500 9,338

$1,021,471

7,100 1,000 160,001

$168,101

$1,515,408

23.5%

236,532 $236,532

912,656 7,240 9,364

$929,260

9,519 1,051 171,927

$182,496

$1,444,235

24.3%

16,739 $16,739

14,999 (3,761) (9,136)

$2,102

2,419 1,051 26,926

$30,395

($22,302)

0                       7.6                       0.0 $0                       7.6                       0.0

(94,977)                       1.7                     (9.4) 2,740                  (34.2)                     60.9 26                  (49.4)                       0.3

($92,211)	0.2	(9.0)

2,419                     34.1                     34.1 51                      N/A                       5.1 11,926                     18.6                       7.5

$14,395	20.0	8.6

($71,173)	(1.5)	(4.7)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

296,468 0

$296,468

307,395 1,869

$309,263

299,125 1,943

$301,068

2,657                       (8,270) 1,943                               75

$4,600	($8,195)

0.9                     (2.7) N/A                       4.0

1.6	(2.6)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

13,861

$13,861

18,864

$18,864

17,724

$17,724

3,863	(1,139)

$3,863	($1,139)

27.9	(6.0)

27.9	(6.0)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	5,532

$5,532

26,736

$26,736

26,683

$26,683

21,151

$21,151

(53)	382.3	(0.2)

($53)	382.3	(0.2)

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

300,920 0

$300,920

311,714 341

$312,055

271,731 1,744

$273,476

(29,189) 1,744

($27,444)

(39,983) 1,403

($38,579)

(9.7)                  (12.8) N/A                   411.5

(9.1)	(12.4)

Page 51 of 110

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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

3,242 26,340 0
0 0 0

$29,582

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

$109,220

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

$376,572

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

$284,852

6,685 26,422 79
497 434 23

$34,140

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

$115,061

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

$347,994

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

$284,635

6,726 25,959 467 238 301
33

$33,724

70,814 19,839 4,234 546 335 357

$96,124

318,620 23,678 4,416 1,560

$348,273

244,556 18,205 3,395 1,148 3,601

$270,905

3,484 (381) 467 238 301 33

$4,142

(12,064) (740) (1,529) 546
335 357

($13,096)

(24,713) (2,234) (502) (851)

($28,299)

(10,106) (971) (190) (43) (2,638)

($13,947)

41 (462) 388 (260) (133) 10

($416)

(16,155) (1,970) (1,529) 414
169 133

($18,937)

(281) 491 86 (17)

$279

(11,438) (1,064) (209) (32) (987)

($13,730)

107.5                       0.6 (1.4)                     (1.7) N/A                   488.0 N/A                  (52.2) N/A                  (30.7) N/A                     45.6

14.0	(1.2)

(14.6)                  (18.6) (3.6)                     (9.0) (26.5)                  (26.5) N/A                   314.7 N/A                   102.3 N/A                     59.6

(12.0)	(16.5)

(7.2)                     (0.1) (8.6)                       2.1 (10.2)                       2.0 (35.3)                     (1.1)

(7.5)	0.1

(4.0)                     (4.5) (5.1)                     (5.5) (5.3)                     (5.8) (3.6)                     (2.7) (42.3)                  (21.5)

(4.9)	(4.8)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

12,254 0

$12,254

9,959 184

$10,143

9,922 105

$10,027

(2,332) 105

($2,227)

(37)                  (19.0)                     (0.4) (79)                      N/A                  (43.1)

($116)	(18.2)	(1.1)

Page 52 of 110

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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

13,914                          7,469 0                               58

$13,914	$7,527

6,902                       (7,012) 116                             116

$7,017	($6,897)

(567)                  (50.4)                     (7.6) 57                      N/A                     99.0

($510)	(49.6)	(6.8)

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

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

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

3901 - Other Benefits, certificated positions

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

3902 - Other Benefits, classified positions

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

22,937 0

$22,937

16,972 0

$16,972

74,423 $74,423

43,082 $43,082

7,833 0 0

$7,833

5,671 601
0 0

$6,272

24,473 390

$24,863

18,614 124

$18,738

72,908 $72,908

47,090 $47,090

8,173 130 58

$8,362

6,249 646 46
87

$7,029

24,437 253

$24,690

17,053 259

$17,313

67,559 $67,559

41,860 $41,860

8,161 84 67

$8,312

5,685 1,291 92 143

$7,211

1,500 253

$1,753

81 259

$341

(6,864) ($6,864)

(1,222) ($1,222)

328 84 67

$479

14 690 92 143

$939

(35) (137)

($172)

(1,561) 136

($1,425)

(5,349) ($5,349)

(5,229) ($5,229)

(12) (46) 9

($49)

(564) 645 46 56

$182

6.5                     (0.1) N/A                  (35.1)

7.6	(0.7)

0.5                     (8.4) N/A                   109.6

2.0	(7.6)

(9.2)                     (7.3) (9.2)                    (7.3)

(2.8)                  (11.1) (2.8)                  (11.1)

4.2	(0.1) N/A                  (35.1) N/A                     14.6

6.1	(0.6)

0.2                     (9.0) 114.8                     99.7 N/A                     99.2 N/A                     64.1

15.0	2.6

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

$1,614,694 25.1%
78.4%

$1,645,407 25.5%
81.3%

$1,551,966	($62,728)	($93,441)	(3.9)	(5.7) 26.1%
84.9%

Page 53 of 110

Fund: 11 SubFund: -

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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
430050 - SUPPLIES M&O

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

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

102,000 0

$102,000

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

$232,940

164,000 $164,000

$498,940 7.8%

69,950 500

$70,450

5,595 $5,595

7,000 900 100,000

$107,900

102,275 0

$102,275

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

$223,406

153,146 $153,146

$478,827 7.4%

44,376 2,251

$46,627

5,595 $5,595

7,000 900 83,302

$91,202

70,696 716

$71,412

33,257 94,485 5,373 44,446 1 8,639

$186,200

18,797 $18,797

$276,409 4.6%

24,462 1,489

$25,952

4,170 $4,170

5,309 840 77,814

$83,963

(31,304) 716

($30,588)

(8,829) 985 373
(40,908) 1
1,639

($46,740)

(145,203) ($145,203)

($222,531)

(45,488) 989

($44,498)

(1,425) ($1,425)

(1,691) (60) (22,186)

($23,937)

(31,579)                  (30.7)                  (30.9) 716                      N/A                      N/A

($30,863)	(30.0)	(30.2)

(15,199)                  (21.0)                  (31.4) 233                       1.1                       0.2 (3,510)                       7.5                  (39.5) (11,369)                  (47.9)                  (20.4) 1                      N/A                      N/A (7,361)                     23.4                  (46.0)

($37,205)	(20.1)	(16.7)

(134,349)                  (88.5)                  (87.7) ($134,349)                  (88.5)                  (87.7)

($202,418)	(44.6)	(42.3)

(19,914)                  (65.0)                  (44.9) (761)                   197.9                  (33.8)

($20,675)	(63.2)	(44.3)

(1,425)                  (25.5)                  (25.5) ($1,425)                  (25.5)                  (25.5)

(1,691)                  (24.2)                  (24.2) (60)                     (6.7)                     (6.7) (5,488)                  (22.2)                     (6.6)

($7,239)	(22.2)	(7.9)

Page 54 of 110

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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

560003 - ALARM SYSTEM 560005 - RENTAL
560006 - REPAIR EQUIP 560010 - BLDG LEASE/RENTS

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

5750 - Transfers of Direct Costs - Interfund

575002 - DIRECT COST/CUSD TODAY INTERFN 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575040 - DIRECT COST/GAD/INTERF
575070 - DIRECT COST/TCH CTR INTERFUND 575080 - INTER-FUND DIRECT COST FUEL

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

$9,000

0 $0

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

$10,200

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

$9,698

0 $0

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

$4,693

4,698 400
0 3,120

$8,218

0 $0

4,680 (2,930) 1,077 1,397 223 333

$4,781

698 (600) (2,000) 1,120

($782)

0 $0

(320) (30) (5,123) 397 (377) 33

($5,419)

0 (600)
(1,000) 120

($1,480)

0 $0

3,120 (30) (2,342) (180) (513) 33

$88

17.5 (60.0) (100.0) 56.0

(8.7)

N/A N/A

(6.4) 1.0 (82.6) 39.7 (62.8) 10.9

(53.1)

0.0 (60.0) (100.0) 4.0

(15.3)

N/A N/A

200.0 1.0 (68.5) (11.4) (69.7) 10.9

1.9

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

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

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

$532,750

2,080 1,880 37,050

$41,010

$776,905

12.1%

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

$416,110

3,517 2,117 36,925

$42,559

$616,483

9.6%

32,954 224,973 0 11,601 64 20,220 46,776

$336,589

3,337 2,117 36,618

$42,072

$505,744

8.5%

(117,046) (71,177) (1,000) (9,399) 64 (1,280) 3,676

($196,161)

1,257 237 (432)

$1,062

($271,161)

(67,946) (9,391) (1,000) (3,799) 0
7,220 (4,606)

($79,522)

(180) 0 (307)

($487)

($110,739)

(78.0) (24.0) (100.0) (44.8) N/A (6.0) 8.5

(36.8)

60.4 12.6 (1.2)

2.6

(34.9)

(67.3) (4.0) (100.0) (24.7) 0.0 55.5 (9.0)

(19.1)

(5.1) 0.0 (0.8)

(1.1)

(18.0)

Page 55 of 110

Fund: 11 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

735000 - TRF OF DIRECT COST-INTERFUND

7000 - 7499 Other Outgo

Percent of Total

114,155 $114,155

$114,155

1.8%

114,155 $114,155

$114,155

1.8%

114,155 $114,155

$114,155

1.9%

0                                  0                       0.0                       0.0 $0                               $0                       0.0                       0.0

$0	$0	0.0	0.0

Page 56 of 110

Summary of Revisions

2021-2022 Child Development Fund Budget

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

I. 2021-22 Child Development Revenues

A. Federal Revenue

Federal Revenues changed from $0 at Third Quarter to $357,000 at Annual, an increase of $357,000.	The increase is due to the California State Preschool Program (CSPP) receiving a one-time COVID relief stipend of $600 per child enrolled in a subsidized state preschool program.

B. State Revenues

State Revenues of $12,548,889 at Third Quarter changed to $12,651,455 at Annual, an increase of $102,566.	The increase is due to the Inclusive Early Education Expansion Program (IEEEP) grant funded authorized expenditures.	This grant is to increase access for children birth to five years old, including children with disabilities,	to	inclusive early learning and care programs.

Change from 3rd Quarter to Annual	$ 102,566

2021-22 Adopted Budget
Change from 3rd Quarter to Annual	$ 357,000	$ 5,072,886

2021-22 Annual

$ 12,561,455

Increase/(Decrease)

$ 7,578,569

2021-22 Adopted Budget

$ 314,213

2021-22 Annual

$ 357,000

Increase/(Decrease)

$ 42,788	C. Local Revenues

Local Revenues changed from $7,666,815 at Third Quarter to $6,842,258 at Annual, a decrease of $824,557. 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. Campus Club also had to refund participants and the program experienced lower enrollment.

Page 57 of 110

Change from 3rd Quarter to Annual	$	(824,557)	Change from 3rd Quarter to Annual	$	(364,991)

2021-22 Adopted Budget

$ 8,659,193

2021-22 Annual

$ 6,842,258

Increase/(Decrease)

$ (1,816,935)

2021-22 Adopted Budget

$ 14,046,292

2021-22 Annual

$ 19,850,713

Increase/(Decrease)

$ 5,804,421

D. All Other Financing Sources

All Other Financing Sources have remained unchanged with no activity.

Change from 3rd Quarter to Annual	$ -0-

2021-22	2021-22
Adopted Budget	Annual	Increase/(Decrease)

II. 2021-22 Child Development Expenditures

A. Certificated Personnel Salaries

Certificated Personnel Salaries of $2,484,120 at Third Quarter changed to $2,435,381, a decrease of $48,738. The decrease is due to lower than projected teachers’ salaries in CSPP due to decreased enrollment.

$ -0-	$ -0-	$ -0-	Change from 3rd Quarter to Annual	$ (48,738)

2021-22 Adopted Budget
E. Total Child Development Fund Revenues	$ 2,088,914

2021-22 Annual

$ 2,435,381

Increase/(Decrease)

$ 346,467

Total Child Development Fund Revenues changed from $20,215,704 at Third Quarter to $19,850,713 at Annual, a decrease of $364,991.

Page 58 of 110

B. Classified Personnel Salaries

Change from 3rd Quarter to Annual	$ (170,952)

Classified Personnel Salaries of $5,481,134 at Third Quarter changed to $5,541,760 at Annual, an increase of $60,626. The increase is due to a higher need of instructional assistants for California State Pre-School Program (CSPP), Campus Club and the additional instructional assistants for the implementation of Expanded Learning Opportunity Program (ELOP) summer program.

2021-22	2021-22

Adopted Budget	Annual	Increase/(Decrease)

$ 2,901,590	$ 2,509,563	$ (392,028)

D. Books,SuppliesandOtherMaterials

Change from 3rd Quarter to Annual

2021-22	2021-22 Adopted Budget                  Annual

$ 60,626

Increase/(Decrease)

Books, Supplies and Other Materials changed from $863,294 at Third Quarter to $724,453 at Annual, a decrease of $138,841. The decrease is from a reduced need for supplies for Campus Club due to enrollment coming in slightly below projections.

$ 6,037,793	$ 5,541,760	$ (496,033)

C. Employee Benefits

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

Budget Adjustment 67,156
(81,259)
     (124,738) $ (138,841)

Employee Benefits of $2,680,515 at Third Quarter changed to $2,509,563 at Annual, a decrease of $170,952.	The change is primarily attributed to positions budgeted to incur PERS and Social Security expenditures not meeting the criteria for this type of benefit deduction.

2021-22 Adopted Budget

$ 1,383,962

2021-22 Annual

$ 724,453

Increase/(Decrease)

$ (659,509)

Page 59 of 110

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $825,689 at Third Quarter to $715,801 at Annual, a decrease of $109,887. The decrease is primarily related to the lower than projected Campus Club enrollment. This resulted in decreased field trips related costs such as transportation costs and student admission fees.	Professional/Consulting Services decreased due to not scheduling anticipated events for Campus Club.

F. Capital Outlay

Capital Outlay expenditures of $170,752 at Third Quarter changed to $102,570 at Annual, a decrease of $68,182. The decreaseis due toplayground equipment order but not received. The funds will be available in the upcoming year to cover this purchase.

Change from 3rd Quarter to Annual	$ (68,182)

2021-22	2021-22
Adopted Budget	Annual	Increase/(Decrease)

$ 20,000	$ 102,570	$ 82,570

Item
Transportation Costs Student Admission Fees
Other Outside Consulting Services Change from 3rd Quarter to Annual

Budget Adjustment $	(15,039)
(42,542) (52,306)
$ (109,887)

G. Other Outgo Expenditures

2021-22 Adopted Budget

$ 852,640

2021-22 Annual

$ 715,801

Increase/(Decrease)

$	(136,838)

Other Outgo Expenditures of $835,393 at Third Quarter changed to $815,855 at Annual, a decrease of $19,538. The decrease is due to lower indirect costs, a direct reflection from lower expenses incurred.

Change from 3rd Quarter to Annual	$ (19,538)

2021-22 Adopted Budget

$ 761,393

2021-22 Annual

$ 815,855

Increase/(Decrease)

$ 54,462

Page 60 of 110

H. Interfund Transfers Out

Interfund Transfers Out remained unchanged.

III. Fund Balance

Total revenues are $19,850,713 and total expenditures are $12,845,384 at Annual. The projected fund balance for the 2021-22 fiscal year is:

Change from 3rd Quarter to Annual	$ -0-

2021-22 Adopted Budget

$ -0-

2021-22 Annual

$ -0-

Increase/(Decrease)

$ -0-

Beginning Fund Balance, Audited 7/1/21	$ 1,269,326

2021-22 Revenues                    $19,850,713 2021-22 Expenditures             $12,845,384

Surplus/(Deficit) (1)	         7,005,329

I.	Total Child Development Fund Expenditures	Ending Fund Balance, 6/30/22, Unaudited	$ 8,274,655

Total Child Development Fund Expenditures changed from $13,340,898 at Third Quarter to $12,845,384 at Annual, a decrease of $495,514.

Restricted: ELOP

Unrestricted Ending Fund Balance

Unrestricted Reserve as a % of Expenditure

$ 7,087,678

$ 1,186,977

9.24%

Change from 3rd Quarter to Annual

2021-22	2021-22 Adopted Budget                  Annual

$ 14,046,292	$ 12,845,384

$	(495,514)

Increase/(Decrease)

$ (1,200,908)

One-Time Items in 2021-22: ELOP Carryover
One-Time COVID Relief Revenues One-Time COVID Relief Expenditure Portables
Total One-Time (2)

Ongoing Operating Surplus (1+2)

$ (7,087,678) (357,000)
314,213
         252,000 $ (6,878,465)

$	128,864

Page 61 of 110

Fund: 12 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$14,046,292	$20,215,704	$19,850,713	$5,804,421	($364,991)	41.3	(1.8)
	
8100 - 8299 Federal Revenue

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

8590 - All Other State Revenue

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

314,213 $314,213

$314,213 2.2%

5,072,886 0

$5,072,886

$5,072,886 36.1%

0

$0

0 $0

$0 0.0%

12,548,889 0

$12,548,889

$12,548,889 62.1%

0

$0

357,000 $357,000

$357,000 1.8%

12,651,455 0

$12,651,455

$12,651,455 63.7%

37,495

$37,495

42,788 $42,788

$42,788

7,578,569 0

$7,578,569

$7,578,569

37,495

$37,495

357,000                     13.6                      N/A $357,000                     13.6                     N/A

$357,000	13.6	N/A

102,566                   149.4                       0.8 0                      N/A                      N/A

$102,566	149.4	0.8

$102,566	149.4	0.8

37,495	N/A	N/A

$37,495	N/A	N/A

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

866200 - NET INC(DEC) FAIR VALUE INVEST

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

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

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

178,789 $178,789

8,480,405 $8,480,405

0 $0

$8,659,193

61.6%

0 $0

166,815 $166,815

7,500,000 $7,500,000

0 $0

$7,666,815

37.9%

(351,030) ($351,030)

159,325 $159,325

6,860,468 $6,860,468

136,000 $136,000

$6,842,258

34.5%

(351,030) ($351,030)

(19,464) ($19,464)

(1,619,937) ($1,619,937)

136,000 $136,000

($1,816,935)

(351,030) ($351,030)

(7,490) ($7,490)

(639,532) ($639,532)

136,000 $136,000

($824,557)

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

(10.9)                     (4.5) (10.9)                    (4.5)

(19.1)                     (8.5) (19.1)                    (8.5)

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

(21.0)	(10.8)

Page 62 of 110

Fund: 12 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$14,046,292	$13,340,898	$12,845,384	($1,200,908)	($495,514)	(8.5)	(3.7)
	
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

120004 - NURSE SAL
120040 - PUPIL SUPPORT HRLY

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

$1,650,096

118,554 0

$118,554

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

$2,009,422

125,075 17,258

$142,333

1,679,751 27,020 137,056 118,322 887

$1,963,037

126,537 13,442

$139,979

106,737 6,239 128,556 76,822 (5,413)

$312,941

7,983 13,442

$21,425

(69,641)                       6.8                     (4.0) (13,757)                     30.0                  (33.7) 28,713                 1512.4                     26.5 8,715                   185.1                       8.0 (413)                  (85.9)                  (31.8)

($46,385)	19.0	(2.3)

1,463                       6.7                       1.2 (3,817)                      N/A                  (22.1)

($2,354)	18.1	(1.7)

1300 - Certificated Supervisors' and Administrators' Salaries

130008 - DIST ADM SAL

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

2100 - Classified Instructional Salaries

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

2200 - Classified Support Salaries 220070 - CLASS SUPPORT OT

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA

320,264 $320,264

$2,088,914 14.9%

4,691,302 0
85,000 0

$4,776,302

300 $300

323,401

$323,401

332,365 $332,365

$2,484,120 18.6%

3,874,036 42,009 354,319
0

$4,270,364

500 $500

348,348

$348,348

332,365 $332,365

$2,435,381 19.0%

4,061,756 56,475 294,542 964

$4,413,737

0 $0

341,334

$341,334

12,101 $12,101

$346,467

(629,546) 56,475 209,542 964

($362,565)

(300) ($300)

17,933

$17,933

0 $0

($48,738)

187,720 14,467 (59,778) 964

$143,373

(500) ($500)

(7,014)

($7,014)

3.8 3.8

16.6

(13.4) N/A 246.5 N/A

(7.6)

(100.0) (100.0)

5.5

5.5

0.0 0.0

(2.0)

4.8 34.4 (16.9) N/A

3.4

(100.0) (100.0)

(2.0)

(2.0)

Page 63 of 110

Fund: 12 SubFund: -

2000 - 2999 Classified Personnel Salaries

2400 - Clerical, Technical, and Office Staff Salaries

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

2900 - Other Classified Salaries

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

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

469,097 13,000 0
200

$482,297

2,408 25,138 400 427,547

$455,492

$6,037,793

43.0%

548,281 2,711 200
720

$551,912

2,971 1,000 2,000 304,039

$310,010

$5,481,134

41.1%

490,783 2,821
0 680

$494,284

329 0
1,281 290,795

$292,405

$5,541,760

43.1%

21,687 (10,179) 0
480

$11,988

(2,079) (25,138) 881 (136,751)

($163,088)

($496,033)

(57,498) 110 (200) (40)

($57,628)

(2,643) (1,000) (719) (13,243)

($17,605)

$60,626

4.6 (78.3) N/A 240.0

2.5

(86.3) (100.0) 220.2 (32.0)

(35.8)

(8.2)

(10.5) 4.1 (100.0) (5.6)

(10.4)

(88.9) (100.0) (36.0) (4.4)

(5.7)

1.1

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

283,488 11,148

$294,636

317,216 14,322

$331,538

325,273 14,595

$339,868

41,785 3,447

$45,232

8,057                     14.7                       2.5 273                     30.9                       1.9

$8,330	15.4	2.5

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

74,972 2,929

$77,902

71,077 342

$71,419

74,799 354

$75,153

(173) (2,576)

($2,748)

3,722                     (0.2)                       5.2 12                  (87.9)                       3.4

$3,734	(3.5)	5.2

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

16,656 8,124

$24,780

2,394                          2,525 828                             860

$3,222	$3,385

(14,130) (7,264)

($21,394)

131                  (84.8)                       5.5 32                  (89.4)                       3.9

$163	(86.3)	5.1

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

1,210,249 4,880

$1,215,129

949,324 32,323

$981,648

908,310 29,872

$938,181

(301,940) 24,992

($276,948)

(41,015)                  (24.9)                     (4.3) (2,452)                   512.2                     (7.6)

($43,467)	(22.8)	(4.4)

Page 64 of 110

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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

8,876 29,891 9,006 1,470 1,142 15,671

$66,055

288,262 85,623 37,710 43
500 500

$412,638

118,392 26,118 5,197 667

$150,374

308,882 36,216 6,968 1,884 3,163

$357,113

11,906 32,221 9,264 997 1,839 1,152

$57,380

298,529 86,352 28,109 11,123 6,202 8,732

$439,046

133,921 21,834 4,072 726

$160,553

316,586 31,507 5,876 1,829 2,573

$358,371

9,120 33,190 9,503 1,163 1,910 1,084

$55,971

244,455 74,510 28,733 9,645 5,205 7,422

$369,970

133,127 22,848 4,261 723

$160,959

278,559 30,716 5,729 1,701 2,197

$318,902

244 3,299 497 (306) 768 (14,587)

($10,084)

(43,807) (11,113) (8,978) 9,601 4,705 6,922

($42,669)

14,735 (3,270) (936) 56

$10,584

(30,322) (5,500) (1,239) (183) (967)

($38,211)

(2,787) 969 239 166
71 (68)

($1,409)

(54,074) (11,842) 624 (1,478) (997) (1,310)

($69,077)

(794) 1,014 189 (3)

$406

(38,027) (790) (147) (128) (377)

($39,469)

2.8                  (23.4) 11.0                       3.0 5.5                       2.6 (20.8)                     16.7 67.3                       3.9 (93.1)                     (5.9)

(15.3)	(2.5)

(15.2)                  (18.1) (13.0)                  (13.7) (23.8)                       2.2 22123.0                  (13.3) 941.0                  (16.1) 1384.4                  (15.0)

(10.3)	(15.7)

12.4                     (0.6) (12.5)                       4.6 (18.0)                       4.6 8.4                     (0.4)

7.0	0.3

(9.8)                  (12.0) (15.2)                     (2.5) (17.8)                     (2.5) (9.7)                     (7.0) (30.6)                  (14.6)

(10.7)	(11.0)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

24,412 40

$24,452

11,169 1,021

$12,190

11,383 659

$12,042

(13,028) 619

($12,410)

214                  (53.4)                       1.9 (362)                 1546.9                  (35.5)

($148)	(50.8)	(1.2)

Page 65 of 110

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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

72,251 400

$72,651

29,717 2,275

$31,992

25,670 1,776

$27,446

(46,581) 1,376

($45,205)

(4,047) (499)

($4,546)

(64.5)                  (13.6) 343.9                  (21.9)

(62.2)	(14.2)

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

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

3902 - Other Benefits, classified positions

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

24,740 50

$24,790

70,821 520

$71,341

24,829 $24,829

52,030 $52,030

8,246 5
65 300

$8,616

23,680 511
0 63

$24,254

26,806 1,522

$28,329

76,321 5,079

$81,400

27,970 $27,970

60,002 $60,002

8,827 0
508 120

$9,455

21,109 1,506 1,660 1,725

$26,000

27,643 1,581

$29,225

62,160 4,233

$66,393

27,673 $27,673

51,449 $51,449

9,214 13 527 87

$9,841

20,746 8 1,421 930

$23,104

2,903 1,531

$4,435

(8,661) 3,713

($4,948)

2,844 $2,844

(581) ($581)

968 8 462 (213)

$1,225

(2,933) (504) 1,421 867

($1,150)

837                     11.7                       3.1 59                 3062.4                       3.9

$896	17.9	3.2

(14,161)                  (12.2)                  (18.6) (846)                   714.0                  (16.7)

($15,007)	(6.9)	(18.4)

(297)                     11.5                     (1.1) ($297)                     11.5                    (1.1)

(8,553)                     (1.1)                  (14.3) ($8,553)                    (1.1)                  (14.3)

387                     11.7                       4.4 13                   155.4                      N/A 20                   711.3                       3.9 (33)                  (71.0)                  (27.4)

$387	14.2	4.1

(362)                  (12.4)                     (1.7) (1,499)                  (98.5)                  (99.5) (239)                      N/A                  (14.4) (795)                 1372.4                  (46.1)

($2,896)	(4.7)	(11.1)

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

$2,901,590 20.7%
78.5%

$2,680,515 20.1%
79.8%

$2,509,563	($392,028)	($170,952)	(13.5)	(6.4) 19.5%
81.6%

Page 66 of 110

Fund: 12 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships

530000 - DUES & MEMBERSHIP

958,039 0 0
8,550 329,631

$1,296,220

87,742 $87,742

$1,383,962 9.9%

33,902 5,860

$39,762

1,576

$1,576

512,950 0 0
14,800 259,214

$786,964

76,330 $76,330

$863,294 6.5%

28,457 4,435

$32,892

1,576

$1,576

431,691 0 0
13,135 136,141

$580,967

143,486 $143,486

$724,453 5.6%

31,584 4,435

$36,019

1,249

$1,249

(526,348) 0 0
4,585 (193,490)

($715,253)

55,744 $55,744

($659,509)

(2,318) (1,425)

($3,743)

(327)

($327)

(81,259)	(54.9)	(15.8) 0                      N/A                      N/A 0                      N/A                      N/A
(1,665)                     53.6                  (11.2) (123,073)                  (58.7)                  (47.5)

($205,997)	(55.2)	(26.2)

67,156                     63.5                     88.0 $67,156                     63.5                     88.0

($138,841)	(47.7)	(16.1)

3,127                     (6.8)                     11.0 0                  (24.3)                       0.0

$3,127	(9.4)	9.5

(327)	(20.7)	(20.7)

($327)	(20.7)	(20.7)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

157,000 1,000 16,200 7,000

$181,200

215,748 1,000 34,944 7,500

$259,191

229,273 0 25,913 4,015

$259,201

72,273 (1,000) 9,713 (2,985)

$78,001

13,526 (1,000) (9,031) (3,485)

$10

46.0 (100.0) 60.0 (42.6)

43.0

6.3 (100.0) (25.8) (46.5)

0.0

Page 67 of 110

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5750 - Transfers of Direct Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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 575070 - DIRECT COST/TCH CTR INTERFUND 575080 - INTER-FUND DIRECT COST FUEL

0 175,000 89,102 16,932 29,350 30,000 15,500 5,500 2,750 30,931 1,300

$396,365

9,350 185,000 89,102 14,631 25,850 0 15,500 5,500 3,050 25,670 3,000

$376,653

4,675 185,000 89,102 10,048 10,811 0
8,102 4,134 979 13,372 4,372

$330,596

4,675 10,000 0 (6,884) (18,539) (30,000) (7,398) (1,366) (1,771) (17,559) 3,072

($65,770)

(4,675) 0 0
(4,583) (15,039) 0 (7,398) (1,366) (2,071) (12,298) 1,372

($46,057)

N/A                  (50.0) 5.7                       0.0 0.0                       0.0 (40.7)                  (31.3) (63.2)                  (58.2)
(100.0)	N/A (47.7)                  (47.7) (24.8)                  (24.8) (64.4)                  (67.9) (56.8)                  (47.9) 236.3                     45.7

(16.6)	(12.2)

5800 - Professional/Consulting Services and Operating Expenditures

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

580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER
580010 - SOFTWARE LICENSE

5900 - Communications

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

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

2,130 116,330 8,700 41,878 19,048 10,000

$198,086

3,660 13,190 18,800

$35,650

$852,640 6.1%

20,000

$20,000

2,130 51,820 (100) 46,878 10,798 10,200

$121,726

2,970 11,880 18,800

$33,650

$825,689 6.2%

150,752

$150,752

2,835 43,086 0 4,350 4,794 8,300

$63,365

2,970 12,240 10,162

$25,372

$715,801 5.6%

0

$0

705 (73,244) (8,700) (37,528) (14,254) (1,700)

($134,722)

(690) (950) (8,638)

($10,278)

($136,838)

(20,000)

($20,000)

705 (8,734) 100 (42,528) (6,004) (1,900)

($58,362)

0 360
(8,638)

($8,278)

($109,887)

(150,752)

($150,752)

33.1 (63.0) (100.0) (89.6) (74.8) (17.0)

(68.0)

(18.9) (7.2) (45.9)

(28.8)

(16.0)

(100.0)

(100.0)

33.1 (16.9) (100.0) (90.7) (55.6) (18.6)

(47.9)

0.0 3.0 (45.9)

(24.6)

(13.3)

(100.0)

(100.0)

Page 68 of 110

Fund: 12 SubFund: -

6000 - 6999 Capital Outlay

6200 - Buildings and Improvements of Buildings

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

620000 - BLDG/IMPRV OF BLDG

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

0 $0

$20,000 0.1%

656,393 $656,393

105,000 $105,000

$761,393

5.4%

20,000 $20,000

$170,752 1.3%

667,393 $667,393

168,000 $168,000

$835,393

6.3%

102,570 $102,570

$102,570 0.8%

563,855 $563,855

252,000 $252,000

$815,855

6.4%

102,570 $102,570

$82,570

(92,538) ($92,538)

147,000 $147,000

$54,462

82,570 $82,570

($68,182)

(103,538) ($103,538)

84,000 $84,000

($19,538)

N/A                   412.9 N/A                   412.9

412.9	(39.9)

(14.1)                  (15.5) (14.1)                  (15.5)

140.0                     50.0 140.0                     50.0

7.2	(2.3)

Page 69 of 110

Summary of Revisions

2021-2022 Campus Catering Fund Budget

The followingnarrative will summarize the majorrevenue and expenditure categories forthe Campus Catering Fund:

I. 2021-22 Campus Catering Fund Revenues

A. Federal Revenues

Federal Revenues changed from $20,651,923 at Third Quarter to $20,478,755 at Annual, a decrease of $173,168. The decrease is due to lower than projected participation in both the National School Lunch and School Breakfast Programs. This was offset by higher Federal commodities than anticipated received, along with receiving one-time pandemic EBT relief.

B. State Revenues

State Revenues changed from $1,192,974 at Third Quarter to $1,393,673 at Annual, an increase of $200,699. The increase is primarily due to receiving the 2020-21 Kitchen Infrastructure and Training (KIT) Grant totaling $216,832, offset by lower than projected participation in both the National School Lunch and School Breakfast programs.

Item	Budget Adjustment

KIT Grant                                                                 $ 216,832 Payment of one-time increase                               (16,133) Change from 3rd Quarter to Annual                   $ 200,699

Item
Decreased participation Commodities received
Pandemic EBT Relief
Change from 3rd Quarter to Annual

Budget Adjustment $ (375,688)
196,706
        5,814 $ (173,168)

2021-22 Adopted Budget

$ 749,523

2021-22 Annual

$ 1,393,673

Increase/(Decrease)

$ 644,150

2021-22 Adopted Budget

$ 11,888,920

2021-22 Annual

$ 20,478,755

Increase/(Decrease)

$ 8,589,835

Page 70 of 110

C. Local Revenues

Change from 3rd Quarter to Annual	$ (165,440)

Local Revenues changed from $316,325 at Third Quarter to $123,354 at Annual, a decrease of $192,971. 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.

2021-22	2021-22

Adopted Budget	Annual	Increase/(Decrease)

$ 16,596,874	$ 21,995,782	$ 5,398,908

II. 2021-22 Campus Catering Fund Expenditures

A. Classified Personnel Salaries

Item

Food Service sales Interest
Fair Market Value

Change from 3rd Quarter to Annual

Budget Adjustment $         10,392
8,574 (211,937)

$	(192,971)

Classified Personnel Salaries changed from $5,376,975 at Third Quarter to $5,384,208 at Annual, an increase of $7,232.

2021-22 Adopted Budget

$ 3,958,431

2021-22 Annual

$ 123,354

Increase/(Decrease)

$ (3,835,077)

Item

Classified support and other salaries Classified supervisor salaries
Change from 3rd Quarter to Annual

Budget Adjustment $          (367)
	7,599

$	7,232

2021-22 Adopted Budget

D. Total Campus Catering Fund Revenues	$ 5,733,536

2021-22 Annual

$ 5,384,208

Increase/(Decrease)

$ (349,328)

Total Campus Catering Fund Revenues changed from $22,161,222 at Third Quarter to $21,995,782 at Annual, a decrease of $165,440.

Page 71 of 110

B. Employee Benefits

Employee Benefits changed from $3,166,281 at Third Quarter to $3,169,297 at Annual, an increase of $3,016. Employee	Benefits	changed	primarily	due	to adjustments to the classified salaries previously noted.

Item

Materials and supplies Food
Noncapitalized equipment

Change from 3rd Quarter to Annual

2021-22	2021-22 Adopted Budget                  Annual

Budget Adjustment $ (33,938)
(38,554)

 (469,682) $ (542,174)

Increase/(Decrease)

Item
Health and welfare Other
CalPERS

Budget Adjustment	$ 7,394,879	$ 7,323,557	$ (71,322) $	5,707
288
	(2,979)

Change from 3rd Quarter to Annual	$	3,016

2021-22	2021-22

Adopted Budget	Annual	Increase/(Decrease)

$ 3,440,080	$ 3,169,297	$ (270,783)

C. Books,SuppliesandOtherMaterials

D. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $266,499 at Third Quarter to $219,544 at Annual, a decrease of $46,955.	The decrease is primarily due to decreased utilities, advertising, and equipment repair.

Books, Supplies and Other Materials changed from $7,865,732 at Third Quarter to $7,323,557 at Annual, a decrease of $542,174. The decrease is primarily due to postponing noncapitalized equipment purchases for the year. Supply chain issues have impacted the availability of equipment.	Menus were adjusted to utilize food on hand at the warehouse and available federal commodities to mitigate the impact inflation has had on the price of food.

Page 72 of 110

Item Other
Transfers of direct costs Advertising
Rentals, repairs and other Utilities
Change from 3rd Quarter to Annual

Budget Adjustment $ (915)
(5,655) (6,910) (8,875)
          (24,600) $ (46,955)

F. Other Outgo Expenditures

Other Outgo Expenditures changed from $447,222 at Third Quarter to $421,395 at Annual, a decrease of $25,827.	The decrease is due to changes in expenditures applicable to indirect cost charges.

2021-22 Adopted Budget

2021-22
Annual	Increase/(Decrease)	Change from 3rd Quarter to Annual	$ (25,827)

$ 638,832	$ 219,544	$ (419,288)		2021-22 Adopted Budget

$ 495,151

2021-22 Annual

$ 421,395

Increase/(Decrease)

$ (73,756)

E. Capital Outlay Expenditures

Capital Outlay Expenditures changed from $287,000 at Third Quarter to $22,200 at Annual, a decrease of $264,800. The decrease is due to a freezer project taking longer than anticipated.	The project will be complete in the upcoming year.

G. Total Campus Catering Fund Expenditures

Total Campus Catering Fund Expenditures changed from $17,409,709 at Third Quarter to $16,540,201 at Annual, a decrease of $869,508.

Change from 3rd Quarter to Annual	$ (264,800)	Change from 3rd Quarter to Annual	$	(869,508)

2021-22 Adopted Budget

$ -0-

2021-22 Annual

$ 22,200

Increase/(Decrease)

$	22,200

2021-22 Adopted Budget

$ 17,702,478

2021-22 Annual

$ 16,540,201

Increase/(Decrease)

$ (1,162,277)

Page 73 of 110

III. Campus Catering Fund Balance

Total revenues are $21,995,782 and total expenditures are $16,540,201 at Annual. This result in a surplus of $5,445,581and a reserve of 37.6%. Students returning on site and being offered free meals, regardless of their eligibility status, resulted in a significant increase in meals served. During the 2021-22 school year a total of	4,731,971	meals	were	served	compared	to 3,077,685 during 2020-21.     In addition, the federal reimbursement rates increased temporarily. Breakfast increased from $2.26 to $2.6050 and for lunch from $3.53 to $4.5625.      For the 2022-23 school year breakfast reimbursements return to $2.26 and lunch will drop slightly to $4.41. California is the first state to authorize Universal Meals for all students.	This means that regardless of eligibility status all students will be offered two free meals a day ongoing. Meals served and revenues received will be monitored closed over the next year. The healthy surplus realized in the 2021-22 fiscal year will allow Campus Catering to move forward with the implementation of the Salary Market Study.

Beginning Fund Balance Audited 7/1/21

2021-22 Revenues                        21,995,782 2021-22 Expenditures                16,540,201

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/22 Unaudited

Assigned:

New Building Lease

Unassigned

General Reserve Percentage

One-Time costs in 2021-22: ECR Grant Funds
Unfilled Positions

One-Time COVID relief contribution Total One-Time Costs (3)

Ongoing Surplus/(Deficit) (1 + 2 )

$     5,940,950

 5,455,581

$ 11,396,531

	5,169,800

$	6,226,731

37.6%

$       (276,510) (620,111)
	(280,000) $ (1,176,621)

$	4,278,960

The projected fund balance for the 2021-22 fiscal year is:

Page 74 of 110

Fund: 13 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

13 - CAFETERIA FUND	$16,596,874	$22,161,222	$21,995,782	$5,398,908	($165,440)	32.5	(0.7)
	
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
8600 - 8799 Other Local Revenue

8634 - Food Service Sales

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

10,788,920 $10,788,920

1,100,000 $1,100,000

0 $0

$11,888,920 71.6%

749,523 $749,523

$749,523 4.5%

2,711,648 249,422 723,791 65,008 112,940 20,304 49,103

$3,932,216

26,215

$26,215

19,551,923 $19,551,923

1,100,000 $1,100,000

0 $0

$20,651,923 93.2%

1,192,974 $1,192,974

$1,192,974 5.4%

0 0
167,498 8,307 32,030 18,896 49,103

$275,834

40,491

$40,491

19,176,234 $19,176,234

1,296,706 $1,296,706

5,814 $5,814

$20,478,755 93.1%

1,393,673 $1,393,673

$1,393,673 6.3%

(4) 0
202,777 9,830 44,452 37,444 (8,274)

$286,226

49,065

$49,065

8,387,314 $8,387,314

196,706 $196,706

5,814 $5,814

$8,589,835

644,150 $644,150

$644,150

(2,711,652) (249,422) (521,014) (55,178) (68,488) 17,140 (57,377)

($3,645,990)

22,850

$22,850

(375,688) ($375,688)

196,706 $196,706

5,814 $5,814

($173,168)

200,699 $200,699

$200,699

(4) 0
35,279 1,523 12,422 18,548 (57,377)

$10,392

8,574

$8,574

77.7 77.7

17.9 17.9

N/A N/A

72.3

85.9 85.9

85.9

(100.0) (100.0) (72.0) (84.9) (60.6) 84.4 (116.8)

(92.7)

87.2

87.2

(1.9) (1.9)

17.9 17.9

N/A N/A

(0.8)

16.8 16.8

16.8

N/A N/A 21.1 18.3 38.8 98.2 (116.8)

3.8

21.2

21.2

Page 75 of 110

Fund: 13 SubFund: -

8600 - 8799 Other Local Revenue

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

$3,958,431

23.9%

0 $0

$316,325

1.4%

(211,937) ($211,937)

$123,354

0.6%

(211,937) ($211,937)

($3,835,077)

(211,937) ($211,937)

($192,971)

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

(96.9)	(61.0)

Page 76 of 110

Fund: 13 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$17,702,478	$17,409,709	$16,540,201	($1,162,277)	($869,508)	(6.6)	(5.0)
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

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

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

2400 - Clerical, Technical, and Office Staff Salaries 240001 - CLASS BUSINESS SUPPORT

2900 - Other Classified Salaries 290090 - OTHER CLASSIFIED SAL

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

127,633 145,684 3,377,103 310,586 195,955 800

$4,157,761

1,391,143 $1,391,143

151,327 $151,327

33,305 $33,305

$5,733,536

32.4%

139,706 160,882 3,287,949 198,424 7,132
0

$3,794,093

1,426,583 $1,426,583

144,482 $144,482

11,818 $11,818

$5,376,975

30.9%

139,542 160,882 3,297,114 182,379 13,230
0

$3,793,146

1,434,182 $1,434,182

144,687 $144,687

12,193 $12,193

$5,384,208

32.6%

11,909 15,198 (79,989) (128,207) (182,726) (800)

($364,615)

43,039 $43,039

(6,640) ($6,640)

(21,112) ($21,112)

($349,328)

(164) 0 9,165
(16,045) 6,098
0

($946)

7,599 $7,599

205 $205

375 $375

$7,232

9.3                     (0.1) 10.4                       0.0 (2.4)                       0.3 (41.3)                     (8.1) (93.2)                     85.5 (100.0)                      N/A

(8.8)	0.0

3.1                       0.5 3.1                       0.5

(4.4)                       0.1 (4.4)                       0.1

(63.4)                       3.2 (63.4)                       3.2

(6.1)	0.1

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3302 - OASDI/Medicare/Alternative, classified positions

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

1,014,536 152,802

$1,167,338

273,073 75,296 30,426 47,409 7,930 6,893

$441,027

1,047,747 28,721

$1,076,469

269,092 71,495 21,906 8,139 2,979 2,783

$376,393

1,047,419 26,071

$1,073,490

268,767 71,662 22,621 7,340 2,836 2,765

$375,990

32,883 (126,731)

($93,848)

(4,306) (3,634) (7,805) (40,069) (5,094) (4,128)

($65,037)

(329)                       3.2                       0.0 (2,650)                  (82.9)                     (9.2)

($2,979)	(8.0)	(0.3)

(325)                     (1.6)                     (0.1) 166                     (4.8)                       0.2 715                  (25.7)                       3.3 (799)                  (84.5)                     (9.8) (143)                  (64.2)                     (4.8) (18)                  (59.9)                     (0.6)

($403)	(14.7)	(0.1)

Page 77 of 110

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

1,361,399 104,480 19,594 6,787 15,980

$1,508,240

63,871 7,906

$71,777

1,307,032 99,581 18,573 6,508 11,054

$1,442,747

24,859 1,028

$25,887

1,312,443 99,787 18,611 6,530 11,085

$1,448,455

24,943 978

$25,921

(48,956) (4,693) (983) (257) (4,895)

($59,785)

(38,928) (6,928)

($45,856)

5,411                     (3.6)                       0.4 206                     (4.5)                       0.2 38                     (5.0)                       0.2
22                     (3.8)                       0.3 31                  (30.6)                       0.3

$5,707	(4.0)	0.4

83                  (60.9)                       0.3 (50)                  (87.6)                     (4.9)

$33	(63.9)	0.1

3602 - Workers' Compensation Insurance, classified positions

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

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

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL 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

430008 - SUPPLIES NON-CLASSROOM

62,317 7,849

$70,166

153,969 $153,969

20,774 0 4,831 1,958

$27,563

$3,440,080 19.4% 51.8%

250,400

$250,400

62,032 2,431

$64,463

158,623 $158,623

20,685 118 823
71

$21,698

$3,166,281 18.2% 49.1%

250,400

$250,400

62,238 2,326

$64,564

159,087 $159,087

20,754 122 782 133

$21,791

$3,169,297 19.2% 51.7%

216,462

$216,462

(79) (5,523)

($5,602)

5,118 $5,118

(20) 122 (4,049) (1,825)

($5,772)

($270,783)

(33,938)

($33,938)

206                     (0.1)                       0.3 (105)                  (70.4)                     (4.3)

$101	(8.0)	0.2

464                       3.3                       0.3 $464                       3.3                       0.3

69                     (0.1)                       0.3 4                      N/A                       3.2 (40)                  (83.8)                     (4.9) 61                  (93.2)                     86.1

$94	(20.9)	0.4

$3,016	(7.9)	0.1

(33,938)	(13.6)	(13.6)

($33,938)	(13.6)	(13.6)

Page 78 of 110

Fund: 13 SubFund: -

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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

4700 - Food

470000 - FOOD

470001 - FOOD SVC SUPPLY COST 470002 - FOOD FED DONATED 470023 - FOOD EARNED MEALS

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

5200 - Travel and Conferences 520000 - CONF/TRAVEL

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550080 - PG&E

295,960 $295,960

5,292,203 393,508 1,100,000 62,808

$6,848,519

$7,394,879 41.8%

23,000 $23,000

4,000 $4,000

24,600

$24,600

572,471 $572,471

5,524,203 418,658 1,100,000 0

$7,042,861

$7,865,732 45.2%

12,000 $12,000

3,762 $3,762

24,600

$24,600

102,789 $102,789

5,155,620 551,981 1,296,706 0

$7,004,307

$7,323,557 44.3%

11,502 $11,502

3,762 $3,762

0

$0

(193,171) ($193,171)

(136,583) 158,473 196,706 (62,808)

$155,788

($71,322)

(11,498) ($11,498)

(238) ($238)

(24,600)

($24,600)

(469,682) ($469,682)

(368,583) 133,323 196,706 0

($38,554)

($542,174)

(498) ($498)

0 $0

(24,600)

($24,600)

(65.3) (65.3)

(2.6) 40.3 17.9 (100.0)

2.3

(1.0)

(50.0) (50.0)

(6.0) (6.0)

(100.0)

(100.0)

(82.0) (82.0)

(6.7) 31.8 17.9 N/A

(0.5)

(6.9)

(4.1) (4.1)

0.0 0.0

(100.0)

(100.0)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560002 - MAINTENANCE AGREEMENTS 560006 - REPAIR EQUIP
560010 - BLDG LEASE/RENTS

10,718 151,748 395,600

$558,066

11,294 66,767 395,600

$473,661

11,294 57,893 395,600

$464,787

576 (93,855) 0

($93,279)

(1)                       5.4                       0.0 (8,874)                  (61.8)                  (13.3) 0                       0.0                       0.0

($8,875)	(16.7)	(1.9)

Page 79 of 110

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5750 - Transfers of Direct Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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 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

0 9,000 0
950 (30,000) 19,000 300
200 11,000

$10,450

(280,000) 9,000
0 950 0
5,000 300 200 11,000

($253,550)

(280,000) 2,090
60 741 0 881 682 21
9,411

($266,115)

(280,000) (6,910) 60
(209) 30,000 (18,119) 382 (179) (1,589)

($276,565)

0 (6,910) 60 (209)
0 (4,119) 382 (179) (1,589)

($12,565)

N/A                       0.0 (76.8)                  (76.8) N/A                      N/A (22.0)                  (22.0) (100.0)                      N/A (95.4)                  (82.4) 127.4                   127.4 (89.6)                  (89.6) (14.4)                  (14.4)

(2646.6)	5.0

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580009 - FEES / OTHER

5900 - Communications

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

4,000 700
0

$4,700

5,616 8,400

$14,016

$638,832 3.6%

0 $0

$0

0.0%

0 0 0

$0

5,526 500

$6,026

$266,499 1.5%

287,000 $287,000

$287,000

1.6%

0 0
144

$144

5,364 101

$5,465

$219,544 1.3%

22,200 $22,200

$22,200

0.1%

(4,000) (700) 144

($4,556)

(252) (8,299)

($8,551)

($419,288)

22,200 $22,200

$22,200

0 0
144

$144

(162) (399)

($561)

($46,955)

(264,800) ($264,800)

($264,800)

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

(96.9)	N/A

(4.5)                     (2.9) (98.8)                  (79.9)

(61.0)	(9.3)

(65.6)	(17.6)

N/A                  (92.3) N/A                  (92.3)

N/A	(92.3)

Page 80 of 110

Fund: 13 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

735000 - TRF OF DIRECT COST-INTERFUND

7000 - 7499 Other Outgo

Percent of Total

495,151 $495,151

$495,151

2.8%

447,222 $447,222

$447,222

2.6%

421,395 $421,395

$421,395

2.5%

(73,756) ($73,756)

($73,756)

(25,827)                  (14.9)                     (5.8) ($25,827)                  (14.9)                    (5.8)

($25,827)	(14.9)	(5.8)

Page 81 of 110

Fund: 08 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

08 - STUDENT ACTIVITY SPECIAL REVEN	$0	$0	$6,748,158	$6,748,158	$6,748,158	N/A	N/A
	
8600 - 8799 Other Local Revenue

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

8600 - 8799 Other Local Revenue

0                                  0                  6,748,158 $0                               $0                $6,748,158

$0	$0	$6,748,158

6,748,158 $6,748,158

$6,748,158

6,748,158                      N/A                      N/A $6,748,158                     N/A                     N/A

$6,748,158	N/A	N/A

Percent of Total	#Error	#Error	100.0%

Page 82 of 110

Fund: 08 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

08 - STUDENT ACTIVITY SPECIAL REVEN	$0	$0	$5,526,081	$5,526,081	$5,526,081	N/A	N/A
	
4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430008 - SUPPLIES NON-CLASSROOM

4000 - 4999 Books and Supplies

0                                  0                  5,526,081 $0                               $0                $5,526,081

$0	$0	$5,526,081

5,526,081 $5,526,081

$5,526,081

5,526,081                      N/A                      N/A $5,526,081                     N/A                     N/A

$5,526,081	N/A	N/A

Percent of Total	#Error	#Error	100.0%

Page 83 of 110

Fund: 14 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$2,818,435	$2,809,085	$8,085	($9,350)	0.3	(0.3)
	
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

8600 - 8799 Other Local Revenue                                                                    $1,000 Percent of Total                                                                                        0.0%
8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In

18,435 $18,435

0 $0

$18,435

0.7%

26,854 $26,854

(42,769) ($42,769)

($15,915)

-0.6%

25,854 $25,854

(42,769) ($42,769)

($16,915)

8,419 $8,419

(42,769) ($42,769)

($34,350)

2585.4 2585.4

N/A N/A

(1691.5)

45.7 45.7

N/A N/A

(186.3)

891901 - OTH INTERFUND TRANSFER IN

8900 - 8929 Interfund Transfers In

Percent of Total

2,800,000 $2,800,000

$2,800,000

100.0%

2,800,000 $2,800,000

$2,800,000

99.3%

2,825,000 $2,825,000

$2,825,000

100.6%

25,000 $25,000

$25,000

25,000                       0.9                       0.9 $25,000                       0.9                       0.9

$25,000	0.9	0.9

Page 84 of 110

Fund: 14 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$3,477,076	$3,456,954	$655,954	($20,121)	23.4	(0.6)
	
5000 - 5999 Services and Other Operating Expenditures

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

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

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

2,801,000 $2,801,000

$2,801,000 100.0%

0 $0

0 $0

$0 0.0%

0 $0

$0

0.0%

1,645,361 $1,645,361

$1,645,361 47.3%

124,665 $124,665

707,050 $707,050

$831,715 23.9%

1,000,000 $1,000,000

$1,000,000

28.8%

1,210,275 $1,210,275

$1,210,275 35.0%

1,206,006 $1,206,006

40,674 $40,674

$1,246,680 36.1%

1,000,000 $1,000,000

$1,000,000

28.9%

(1,590,725) ($1,590,725)

($1,590,725)

1,206,006 $1,206,006

40,674 $40,674

$1,246,680

1,000,000 $1,000,000

$1,000,000

(435,086)                  (56.8)                  (26.4) ($435,086)                  (56.8)                  (26.4)

($435,086)	(56.8)	(26.4)

1,081,341                      N/A                   867.4 $1,081,341                     N/A                   867.4

(666,376)                      N/A                  (94.2) ($666,376)                     N/A                  (94.2)

$414,965	N/A	49.9

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

Page 85 of 110

Fund: 21 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$3,837,088	$5,054,221	$6,022,519	$2,185,432	$968,298	57.0	19.2
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

10,000

$10,000

225,000

$225,000

699,549

$699,549

689,549

$689,549

474,549	6895.5	210.9

$474,549	6895.5	210.9

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
8900 - 8929 Interfund Transfers In

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

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

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

0 $0

$10,000 0.3%

1,327,088 $1,327,088

$1,327,088 34.6%

2,500,000 $2,500,000

$2,500,000 65.2%

0 $0

$0

0.0%

0 $0

$225,000 4.5%

4,829,221 $4,829,221

$4,829,221 95.5%

0 $0

$0 0.0%

0 $0

$0

0.0%

(2,035,472) ($2,035,472)

($1,335,922) -22.2%

7,358,433 $7,358,433

$7,358,433 122.2%

9 $9

$9 0.0%

0 $0

$0

0.0%

(2,035,472) ($2,035,472)

($1,345,922)

6,031,345 $6,031,345

$6,031,345

(2,499,991) ($2,499,991)

($2,499,991)

0 $0

$0

(2,035,472) ($2,035,472)

($1,560,922)

2,529,212 $2,529,212

$2,529,212

9 $9

$9

0 $0

$0

N/A N/A

(13459.2)

454.5 454.5

454.5

(100.0) (100.0)

(100.0)

N/A N/A

N/A

N/A N/A

(693.7)

52.4 52.4

52.4

N/A N/A

N/A

N/A N/A

N/A

Page 86 of 110

Fund: 21 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$4,327,088	$49,562,898	$25,686,757	$21,359,669	($23,876,142)	493.6	(48.2)
	
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           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

$0

3402 - Health & Welfare Benefits, classified positions

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

$0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0 $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                                     0 $0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	0

$0

0                     248,326 $0                   $248,326

$0                   $248,326 0.0%                           1.0%

0                        24,440 $0                     $24,440

0                        23,799 $0                     $23,799

0                          6,411 0                          3,564

$0	$9,975

0	26,786 0                          2,016 0                             376 0                             216

$0	$29,394

0                          1,216 $0                        $1,216

0                          2,980 $0                        $2,980

0	10,057

$0	$10,057

248,326 $248,326

$248,326

24,440 $24,440

23,799 $23,799

6,411 3,564

$9,975

26,786 2,016 376 216

$29,394

1,216 $1,216

2,980 $2,980

10,057

$10,057

248,326                      N/A                      N/A $248,326                     N/A                     N/A

$248,326	N/A	N/A

24,440                      N/A                      N/A $24,440                     N/A                     N/A

23,799                      N/A                      N/A $23,799                     N/A                     N/A

6,411                      N/A                      N/A 3,564                      N/A                      N/A

$9,975	N/A	N/A

26,786                      N/A                      N/A 2,016                      N/A                      N/A 376                      N/A                      N/A 216                      N/A                      N/A

$29,394	N/A	N/A

1,216                      N/A                      N/A $1,216                     N/A                     N/A

2,980                      N/A                      N/A $2,980                     N/A                     N/A

10,057	N/A	N/A

$10,057	N/A	N/A

Page 87 of 110

Fund: 21 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

390203 - SELF INSUR CLASS

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430008 - SUPPLIES NON-CLASSROOM

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

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

0                                  0 $0                               $0

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

0                        30,000 $0                     $30,000

0                        32,927 $0                     $32,927

$0	$62,927

0.0%	0.1%

993 $993

$102,854 0.4% 1.4%

39,722 $39,722

9,153 $9,153

$48,875

0.2%

993 $993

$102,854

39,722 $39,722

9,153 $9,153

$48,875

993 $993

$102,854

9,722 $9,722

(23,774) ($23,774)

($14,052)

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

N/A	N/A

N/A                     32.4 N/A                     32.4

N/A                  (72.2) N/A                  (72.2)

N/A	(22.3)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements 560001 - NONCAPITALIZED IMPROVEMENTS	0
$0

80,000

$80,000

75,691

$75,691

75,691

$75,691

(4,309)

($4,309)

N/A	(5.4)

N/A	(5.4)

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580036 - COST OF ISSUANCE MISC

0                        28,000 0                                  0

$0	$28,000

58,806 10,680

$69,486

58,806 10,680

$69,486

30,806 10,680

$41,486

N/A                   110.0 N/A                      N/A

N/A	148.2

Page 88 of 110

Fund: 21 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5900 - Communications

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

590002 - PHONE CLASSIFIED

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

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

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

7438 - Debt Service - Interest

743801 - COP REPAY INTEREST 743810 - COP '10 INTEREST 743811 - COP '11 INTEREST

7439 - Other Debt Service - Principal

743910 - COP '10 PRINCIPAL 743911 - COP '11 PRINCIPAL

7000 - 7499 Other Outgo

Percent of Total

0 $0

$0 0.0%

0 $0

$0 0.0%

470,200 8,700 103,188

$582,088

435,000 310,000

$745,000

$1,327,088

30.7%

0 $0

$108,000 0.2%

46,564,883 $46,564,883

$46,564,883 94.0%

470,200 8,700 103,188

$582,088

435,000 310,000

$745,000

$1,327,088

2.7%

2,160 $2,160

$147,337 0.6%

23,282,477 $23,282,477

$23,282,477 90.6%

0 8,700
103,187

$111,887

435,000 310,000

$745,000

$856,887

3.3%

2,160 $2,160

$147,337

23,282,477 $23,282,477

$23,282,477

(470,200) 0
(1)

($470,201)

0 0

$0

($470,201)

2,160 $2,160

$39,337

(23,282,406) ($23,282,406)

($23,282,406)

(470,200) 0
(1)

($470,201)

0 0

$0

($470,201)

N/A N/A

N/A

N/A N/A

N/A

(100.0) 0.0 0.0

(80.8)

0.0 0.0

0.0

(35.4)

N/A N/A

36.4

(50.0) (50.0)

(50.0)

(100.0) 0.0 0.0

(80.8)

0.0 0.0

0.0

(35.4)

Page 89 of 110

Fund: 21 SubFund: -

7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

3,000,000 0

$3,000,000

$3,000,000

69.3%

500,000 1,000,000

$1,500,000

$1,500,000

3.0%

0 1,000,000

$1,000,000

$1,000,000

3.9%

(3,000,000) 1,000,000

($2,000,000)

($2,000,000)

(500,000) 0

($500,000)

($500,000)

(100.0) N/A

(66.7)

(66.7)

(100.0) 0.0

(33.3)

(33.3)

Page 90 of 110

Fund: 25 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$16,787,000	$22,990,716	$10,895,716	$6,203,716	90.1	37.0
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

90,000

$90,000

465,000

$465,000

682,225

$682,225

592,225

$592,225

217,225	658.0	46.7

$217,225	658.0	46.7

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8681 - Mitigation/Developer Fees 868100 - LOC DEV FEES

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

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

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

16,317,000 $16,317,000

5,000 $5,000

$16,787,000 100.0%

0 $0

$0

0.0%

(2,616,803) ($2,616,803)

24,604,775 $24,604,775

5,135 $5,135

$22,675,332 98.6%

315,384 $315,384

$315,384

1.4%

(2,616,803) ($2,616,803)

12,604,775 $12,604,775

135 $135

$10,580,332

315,384 $315,384

$315,384

(2,616,803)                      N/A                      N/A ($2,616,803)                     N/A                     N/A

8,287,775                   105.0                     50.8 $8,287,775                   105.0                     50.8

135                       2.7                       2.7 $135                       2.7                       2.7

$5,888,332	87.5	35.1

315,384                      N/A                      N/A $315,384                     N/A                     N/A

$315,384	N/A	N/A

Page 91 of 110

Fund: 25 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$16,787,000	$11,915,608	($179,392)	($4,871,392)	(1.5)	(29.0)
	
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

464,131 $464,131

154,463 $154,463

$618,594

5.1%

489,659 $489,659

163,080 $163,080

$652,739

3.9%

489,659 $489,659

156,537 $156,537

$646,196

5.4%

25,528 $25,528

2,074 $2,074

$27,602

0 $0

(6,543) ($6,543)

($6,543)

5.5                       0.0 5.5                       0.0

1.3                     (4.0) 1.3                    (4.0)

4.5	(1.0)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

21,556

$21,556

24,170

$24,170

24,170	2,614

$24,170	$2,614

0	12.1	0.0

$0	12.1	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

111,135 $111,135

29,958 8,970

$38,928

89,733 6,754 1,260 570 1,039

$99,356

7,609

$7,609

116,816 $116,816

31,737 9,507

$41,244

89,733 6,754 1,260 570 749

$99,065

3,264

$3,264

115,317 $115,317

30,573 9,190

$39,763

87,055 6,250 1,166 559 676

$95,704

3,156

$3,156

4,182 $4,182

615 220

$835

(2,679) (504) (94) (11) (363)

($3,652)

(4,453)

($4,453)

(1,499)                       3.8                     (1.3) ($1,499)                       3.8                    (1.3)

(1,164)                       2.1                     (3.7) (317)                       2.5                     (3.3)

($1,482)	2.1	(3.6)

(2,679)                     (3.0)                     (3.0) (504)                     (7.5)                     (7.5) (94)                     (7.5)                     (7.5) (11)                     (1.9)                     (1.9) (73)                  (35.0)                     (9.7)

($3,360)	(3.7)	(3.4)

(108)	(58.5)	(3.3)

($108)	(58.5)	(3.3)

Page 92 of 110

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL
520010 - FIXED MILEAGE ALLOWANCE

7,423 $7,423

25,053 $25,053

2,474 $2,474

$313,534 2.6% 7.7%

55,000 0

$55,000

13,500 $13,500

$68,500 0.6%

10,000 500

$10,500

7,833 $7,833

26,436 $26,436

2,611 $2,611

$321,439 1.9% 5.8%

45,000 25,000

$70,000

23,500 $23,500

$93,500 0.6%

10,000 500

$10,500

7,754 $7,754

25,957 $25,957

2,585 $2,585

$314,405 2.6% 8.1%

18,473 0

$18,473

19,849 $19,849

$38,323 0.3%

3,772 0

$3,772

331 $331

904 $904

111 $111

$871

(36,527) 0

($36,527)

6,349 $6,349

($30,177)

(6,228) (500)

($6,728)

(79) ($79)

(479) ($479)

(26) ($26)

($7,033)

(26,527) (25,000)

($51,527)

(3,651) ($3,651)

($55,177)

(6,228) (500)

($6,728)

4.5 4.5

3.6 3.6

4.5 4.5

0.3

(66.4) N/A

(66.4)

47.0 47.0

(44.1)

(62.3) (100.0)

(64.1)

(1.0) (1.0)

(1.8) (1.8)

(1.0) (1.0)

(2.2)

(58.9) (100.0)

(73.6)

(15.5) (15.5)

(59.0)

(62.3) (100.0)

(64.1)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	100,000

$100,000

2,103,975

$2,103,975

2,080,924

$2,080,924

1,980,924

$1,980,924

(23,051)	1980.9	(1.1)

($23,051)	1980.9	(1.1)

Page 93 of 110

Fund: 25 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5750 - Transfers of Direct Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

575050 - DIRECT COST/COPIER INTERFUND	0

$0

677	1,231	1,231

$677	$1,231	$1,231

555	N/A	81.9

$555	N/A	81.9

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

590002 - PHONE CLASSIFIED

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
7000 - 7499 Other Outgo

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

180,000 180,000 200
0 63,500 159,000

$582,700

2,160 $2,160

$695,360 5.7%

0 $0

10,063,012 $10,063,012

$10,063,012 83.2%

0

$0

180,000 180,000 200
150 63,500 159,000

$582,850

2,916 $2,916

$2,700,918 16.1%

15,350 $15,350

12,547,338 $12,547,338

$12,562,688 74.8%

119,717

$119,717

95,729 44,042 390 150 54,400 0

$194,711

2,916 $2,916

$2,283,554 19.2%

3,043 $3,043

22,764 $22,764

$25,807 0.2%

1,556,323

$1,556,323

(84,271) (135,958) 190
150 (9,100) (159,000)

($387,989)

756 $756

$1,588,194

3,043 $3,043

(10,040,248) ($10,040,248)

($10,037,205)

1,556,323

$1,556,323

(84,271) (135,958) 190
0 (9,100)
(159,000)

($388,139)

0 $0

($417,364)

(12,307) ($12,307)

(12,524,574) ($12,524,574)

($12,536,881)

1,436,606

$1,436,606

(46.8) (75.5) 95.0 N/A (14.3) (100.0)

(66.6)

35.0 35.0

228.4

N/A N/A

(99.8) (99.8)

(99.7)

N/A

N/A

(46.8) (75.5) 95.0 0.0 (14.3) (100.0)

(66.6)

0.0 0.0

(15.5)

(80.2) (80.2)

(99.8) (99.8)

(99.8)

1200.0

1200.0

Page 94 of 110

Fund: 25 SubFund: -

7000 - 7499 Other Outgo

7439 - Other Debt Service - Principal

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

$0 0.0%

336,000 0

$336,000

$336,000

2.8%

0 $0

$119,717 0.7%

336,000 0

$336,000

$336,000

2.0%

3,715,000 $3,715,000

$5,271,323 44.2%

336,000 3,000,000

$3,336,000

$3,336,000

28.0%

3,715,000 $3,715,000

$5,271,323

0 3,000,000

$3,000,000

$3,000,000

3,715,000 $3,715,000

$5,151,606

0 3,000,000

$3,000,000

$3,000,000

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

N/A	4303.1

0.0                       0.0 N/A                      N/A

892.9	892.9

892.9	892.9

Page 95 of 110

Fund: 35 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

35 - COUNTY SCHOOL FACILITIES FUND	$0	$10,599,786	$9,034,555	$9,034,555	($1,565,231)	N/A	(14.8)
	
8300 - 8599 Other State Revenue

8545 - School Facilities Apportionments 854500 - ST SCHOOL FAC APPORT

8300 - 8599 Other State Revenue

Percent of Total	#Error 8600 - 8799 Other Local Revenue
8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0                10,099,786 $0             $10,099,786

$0             $10,099,786 95.3%

0	500,000

$0	$500,000

10,772,957 $10,772,957

$10,772,957 119.2%

680,898

$680,898

10,772,957 $10,772,957

$10,772,957

680,898

$680,898

673,171 $673,171

$673,171

180,898

$180,898

N/A                       6.7 N/A                       6.7

N/A	6.7

N/A	36.2

N/A	36.2

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

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

8600 - 8799 Other Local Revenue	$0 Percent of Total                                                               #Error
8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

898000 - CONTRIB FR UNRESTRICTED REV                                              0 $0

8980 - 8999 Contributions	$0

Percent of Total	#Error

0 $0

$500,000 4.7%

0 $0

$0

0.0%

(2,419,300) ($2,419,300)

($1,738,402) -19.2%

0 $0

$0

0.0%

(2,419,300) ($2,419,300)

($1,738,402)

0 $0

$0

(2,419,300) ($2,419,300)

($2,238,402)

0 $0

$0

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

N/A	(447.7)

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

N/A	N/A

Page 96 of 110

Fund: 35 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

35 - COUNTY SCHOOL FACILITIES FUND	$0	$50,901,810	$4,519,261	$4,519,261	($46,382,549)	N/A	(91.1)
	
4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES

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

4000 - 4999 Books and Supplies

Percent of Total	#Error 6000 - 6999 Capital Outlay
6200 - Buildings and Improvements of Buildings 620000 - BLDG/IMPRV OF BLDG

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total	#Error 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	#Error

0                          9,913 $0                        $9,913

0                        52,700 $0                     $52,700

$0                     $62,612 0.1%

0                50,821,206 $0             $50,821,206

0                        17,991 $0                     $17,991

$0             $50,839,197 99.9%

0                                  0 $0                               $0

$0	$0

0.0%

9,913 $9,913

53,248 $53,248

$63,161 1.4%

4,030,518 $4,030,518

17,991 $17,991

$4,048,509 89.6%

407,590 $407,590

$407,590

9.0%

9,913 $9,913

53,248 $53,248

$63,161

4,030,518 $4,030,518

17,991 $17,991

$4,048,509

407,590 $407,590

$407,590

0 $0

549 $549

$549

(46,790,688) ($46,790,688)

0 $0

($46,790,688)

407,590 $407,590

$407,590

N/A                       0.0 N/A                       0.0

N/A                       1.0 N/A                       1.0

N/A	0.9

N/A                  (92.1) N/A                  (92.1)

N/A                       0.0 N/A                       0.0

N/A	(92.0)

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

N/A	N/A

Page 97 of 110

Fund: 40 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$976,100	$3,077,291	$109,206,873	$108,230,773	$106,129,583	11088.1	3448.8
	
8600 - 8799 Other Local Revenue

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

20,000 $20,000

6,100

$6,100

20,000 $20,000

6,100

$6,100

26,235 $26,235

100,048

$100,048

6,235 $6,235

93,948

$93,948

6,235 $6,235

93,948

$93,948

31.2                     31.2 31.2                     31.2

1540.1	1540.1

1540.1	1540.1

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

8912 - Between General Fund and Special Reserve Fund 891201 - TRANSFER BETWEEN GF AND SRF

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

8900 - 8929 Interfund Transfers In Percent of Total
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

0 $0

0 $0

$26,100 2.7%

950,000 $950,000

0 $0

$950,000 97.3%

0 $0

$0

0.0%

0 $0

0 $0

$26,100 0.8%

3,051,191 $3,051,191

0 $0

$3,051,191 99.2%

0 $0

$0

0.0%

(198,375) ($198,375)

14,393 $14,393

($57,700) -0.1%

6,321,983 $6,321,983

407,590 $407,590

$6,729,573 6.2%

102,535,000 $102,535,000

$102,535,000

93.9%

(198,375) ($198,375)

14,393 $14,393

($83,800)

5,371,983 $5,371,983

407,590 $407,590

$5,779,573

102,535,000 $102,535,000

$102,535,000

(198,375) ($198,375)

14,393 $14,393

($83,800)

3,270,792 $3,270,792

407,590 $407,590

$3,678,382

102,535,000 $102,535,000

$102,535,000

N/A N/A

N/A N/A

(321.1)

565.5 565.5

N/A N/A

608.4

N/A N/A

N/A

N/A N/A

N/A N/A

(321.1)

107.2 107.2

N/A N/A

120.6

N/A N/A

N/A

Page 98 of 110

Fund: 40 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$776,100	$3,588,519	$3,702,732	$2,926,632	$114,214	377.1	3.2
	
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

2000 - 2999 Classified Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
3000 - 3999 Employee Benefits

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED	0	0	0	0

$0	$0	$0	$0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS                                                             0                                  0                                  0                                  0 330201 - MEDICARE CLASS                                                                         0                                  0                                  0                                  0

$0	$0	$0	$0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS	0	0	0	0

$0	$0	$0	$0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	0	0	0	0

$0	$0	$0	$0

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

$0	N/A	N/A

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

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

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

$0	N/A	N/A

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

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

0	N/A	N/A

$0	N/A	N/A

Page 99 of 110

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

390203 - SELF INSUR CLASS

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

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                     125,000 0                        35,000

$0	$160,000

0                        75,000 $0                     $75,000

$0	$235,000

0.0%	6.5%

0 $0

$0 0.0% 0.0%

100,907 28,217

$129,124

53,491 $53,491

$182,615

4.9%

0 $0

$0

100,907 28,217

$129,124

53,491 $53,491

$182,615

0 $0

$0

(24,093) (6,783)

($30,876)

(21,509) ($21,509)

($52,385)

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

N/A	N/A

N/A                  (19.3) N/A                  (19.4)

N/A	(19.3)

N/A                  (28.7) N/A                  (28.7)

N/A	(22.3)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	776,100

$776,100

895,708

$895,708

132,326

$132,326

(643,774)

($643,774)

(763,382)

($763,382)

(82.9)	(85.2)

(82.9)	(85.2)

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES	0

$0

0	10,500

$0	$10,500

10,500

$10,500

10,500	N/A	N/A

$10,500	N/A	N/A

Page 100 of 110

Fund: 40 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5900 - Communications

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

590002 - PHONE CLASSIFIED

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
7000 - 7499 Other Outgo

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

7000 - 7499 Other Outgo

Percent of Total

0 $0

$776,100 100.0%

0 $0

0 $0

$0 0.0%

0 $0

$0

0.0%

0 $0

$895,708 25.0%

0 $0

2,457,811 $2,457,811

$2,457,811 68.5%

0 $0

$0

0.0%

0 $0

$142,826 3.9%

664,640 $664,640

180,770 $180,770

$845,410 22.8%

2,531,882 $2,531,882

$2,531,882

68.4%

0 $0

($633,274)

664,640 $664,640

180,770 $180,770

$845,410

2,531,882 $2,531,882

$2,531,882

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

($752,882)	(81.6)	(84.1)

664,640                      N/A                      N/A $664,640                     N/A                     N/A

(2,277,041)                      N/A                  (92.6) ($2,277,041)                     N/A                  (92.6)

($1,612,401)	N/A	(65.6)

2,531,882                      N/A                      N/A $2,531,882                     N/A                     N/A

$2,531,882	N/A	N/A

Page 101 of 110

Fund: 51 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$47,509,368	($434,512)	($434,512)	(0.9)	(0.9)
	
8300 - 8599 Other State Revenue

8571 - Voted Indebtedness Levies, Homeowners' Exemptions

857100 - VOTED INDEBT HOMEOWN EXEMPT	315,000

$315,000

315,000

$315,000

306,600

$306,600

(8,400)

($8,400)

(8,400)	(2.7)	(2.7)

($8,400)	(2.7)	(2.7)

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

3,991 $3,991

$310,591 0.7%

47,398,369 $47,398,369

885,539 $885,539

50,630 $50,630

1,209,290 $1,209,290

510,771

$510,771

3,991 $3,991

($4,409)

1,319,489 $1,319,489

85,539 $85,539

(24,370) ($24,370)

834,290 $834,290

210,771

$210,771

3,991 $3,991

($4,409)

1,319,489 $1,319,489

85,539 $85,539

(24,370) ($24,370)

834,290 $834,290

210,771

$210,771

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

(1.4)	(1.4)

2.9                       2.9 2.9                       2.9

10.7                     10.7 10.7                     10.7

(32.5)                  (32.5) (32.5)                  (32.5)

222.5                   222.5 222.5                   222.5

70.3	70.3

70.3	70.3

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

$47,628,880

99.3%

0 $0

$47,628,880

99.3%

(2,856,914) ($2,856,914)

$47,197,686

99.3%

(2,856,914) ($2,856,914)

($431,194)

(2,856,914) ($2,856,914)

($431,194)

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

(0.9)	(0.9)

Page 102 of 110

Fund: 51 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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                          1,091                          1,091 $0                               $0                        $1,091                        $1,091

$0	$0	$1,091	$1,091

0.0%	0.0%	0.0%

1,091                      N/A                      N/A $1,091                     N/A                     N/A

$1,091	N/A	N/A

Page 103 of 110

Fund: 51 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$45,662,934	($2,280,946)	($2,280,946)	(4.8)	(4.8)
	
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%

35,583,928 $35,583,928

10,078,411 $10,078,411

$45,662,339 100.0%

594 $594

$594

0.0%

(807,999) ($807,999)

(1,473,542) ($1,473,542)

($2,281,541)

594 $594

$594

(807,999) ($807,999)

(1,473,542) ($1,473,542)

($2,281,541)

594 $594

$594

(2.2)                     (2.2) (2.2)                    (2.2)

(12.8)                  (12.8) (12.8)                  (12.8)

(4.8)	(4.8)

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

N/A	N/A

Page 104 of 110

Fund: 52 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

52 - DEBT SERVICE-BLENDED COMP UNIT	$0	$949	($234)	($234)	($1,182)	N/A	(124.6)
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS                                                  0 $0

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

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

8600 - 8799 Other Local Revenue	$0

949                             951 $949                           $951

0                       (1,185) $0                     ($1,185)

$949	($234)

951 $951

(1,185) ($1,185)

($234)

3 $3

(1,185) ($1,185)

($1,182)

N/A                       0.3 N/A                       0.3

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

N/A	(124.6)

Percent of Total	#Error	100.0%	100.0%

Page 105 of 110

Fund: 52 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

52 - DEBT SERVICE-BLENDED COMP UNIT	$0	$2,134	$951	$951	($1,182)	N/A	(55.4)
	
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND                                                  0                          2,134                             951 $0                        $2,134                           $951

7600 - 7629 Interfund Transfers Out	$0	$2,134	$951

Percent of Total	#Error	100.0%	100.0%

951                       (1,182) $951                     ($1,182)

$951	($1,182)

N/A                  (55.4) N/A                  (55.4)

N/A	(55.4)

Page 106 of 110

Fund: 67 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$80,085,700	$80,843,993	$78,786,996	($1,298,704)	($2,056,997)	(1.6)	(2.5)
	
8600 - 8799 Other Local Revenue

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE

869952 - EMPLOYER PAID HEALTH DEDUCTION 869953 - EMPLOYER PAID DENTAL DEDUCTION 869954 - EMPLOYER PAID VISION DEDUCTION 869956 - EMPLOYER PAID DISABILITY DEDCT 869957 - RETIREE DEDUCTION (%-FROM PR) 869958 - HEALTH & WELFARE PREMIUMS

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

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

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

12,000 49,563,748 3,735,366 696,675 170,000 9,949,905 15,958,006

$80,085,700

$80,085,700 100.0%

0 $0

$0

0.0%

0 $0

153,000 50,207,879 3,733,446 696,317 95,000 10,667,842 14,690,509

$80,243,993

$80,243,993 99.3%

600,000 $600,000

$600,000

0.7%

(2,525,736) ($2,525,736)

156,725 50,539,825 3,748,550 699,097 95,445 10,741,553 14,731,537

$80,712,732

$78,186,996 99.2%

600,000 $600,000

$600,000

0.8%

(2,525,736) ($2,525,736)

144,725 976,077 13,184 2,422 (74,555) 791,648 (1,226,469)

$627,032

($1,898,704)

600,000 $600,000

$600,000

(2,525,736)                      N/A                      N/A ($2,525,736)                     N/A                     N/A

3,725                 1206.0                       2.4 331,946                       2.0                       0.7 15,105                       0.4                       0.4 2,780                       0.3                       0.4 445                  (43.9)                       0.5 73,711                       8.0                       0.7 41,028                     (7.7)                       0.3

$468,739	0.8	0.6

($2,056,997)	(2.4)	(2.6)

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

Page 107 of 110

Fund: 67 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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	$80,085,700	$80,843,993	$77,992,331	($2,093,369)	($2,851,662)	(2.6)	(3.5)
	
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

139,353 0

$139,353

99,848 0

$99,848

$239,201

0.3%

69,494 0

$69,494

105,340 0

$105,340

$174,834

0.2%

69,654 1,028

$70,681

63,999 4,153

$68,152

$138,833

0.2%

(69,699) 1,028

($68,671)

(35,849) 4,153

($31,696)

($100,367)

159 1,028

$1,187

(41,340) 4,153

($37,188)

($36,000)

(50.0)                       0.2 N/A                      N/A

(49.3)	1.7

(35.9)                  (39.2) N/A                      N/A

(31.7)	(35.3)

(42.0)	(20.6)

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3302 - OASDI/Medicare/Alternative, classified positions

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

55,016 $55,016

14,830 3,468 0
0 0

$18,299

46,876 3,528 658 270 683

$52,015

2,942 0

$2,942

40,054 $40,054

10,840 2,535 0
0 0

$13,375

38,147 2,871 535 200 506

$42,259

874 0

$874

30,620 $30,620

7,896 1,847 64
75 156

$10,037

28,125 2,117 395 162 313

$31,112

641 26

$667

(24,396) ($24,396)

(6,935) (1,622) 64
75 156

($8,262)

(18,750) (1,411) (263) (108) (370)

($20,903)

(2,301) 26

($2,275)

(9,435) ($9,435)

(2,944) (688) 64
75 156

($3,338)

(10,022) (754) (141) (38) (193)

($11,147)

(233) 26

($207)

(44.3)                  (23.6) (44.3)                  (23.6)

(46.8)                  (27.2) (46.8)                  (27.2) N/A                      N/A N/A                      N/A N/A                      N/A

(45.1)	(25.0)

(40.0)	(26.3) (40.0)	(26.3) (40.0)	(26.3) (40.0)	(18.8) (54.2)	(38.1)

(40.2)	(26.4)

(78.2)                  (26.6) N/A                      N/A

(77.3)	(23.7)

Page 108 of 110

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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 360290 - W/C CLASS

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

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

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

5710 - Transfers of Direct Costs

571042 - DIRECT COST/HEALTH-HLTH CNTR

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF

2,870 0

$2,870

9,688 $9,688

957 0 0

$957

$141,787 0.2% 0.5%

500 801,735

$802,235

$802,235 1.0%

0 $0

500

$500

2,098 0

$2,098

7,081 $7,081

699 0 0

$699

$106,440 0.1% 0.3%

0 802,735

$802,735

$802,735 1.0%

0 $0

0

$0

1,604 50

$1,654

5,413 $5,413

535 21 42

$597

$80,099 0.1% 0.3%

0 706,588

$706,588

$706,588 0.9%

0 $0

0

$0

(1,267) 50

($1,217)

(4,275) ($4,275)

(422) 21 42

($360)

($61,687)

(500) (95,147)

($95,647)

($95,647)

0 $0

(500)

($500)

(494) 50

($444)

(1,668) ($1,668)

(165) 21 42

($102)

($26,341)

0 (96,147)

($96,147)

($96,147)

0 $0

0

$0

(44.1)                  (23.6) N/A                      N/A

(42.4)	(21.2)

(44.1)                  (23.6) (44.1)                  (23.6)

(44.1)	(23.6) N/A                      N/A N/A                      N/A

(37.6)	(14.7)

(43.5)	(24.7)

(100.0)                      N/A (11.9)                  (12.0)

(11.9)	(12.0)

(11.9)	(12.0)

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

(100.0)	N/A

(100.0)	N/A

Page 109 of 110

Fund: 67 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022

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 580010 - SOFTWARE LICENSE
580041 - HEALTH CONTRACT/MEDICAL/RX 580042 - HEALTH CONTRACT/HEALTH 580043 - HEALTH CONTRACT/DENTAL 580044 - HEALTH CONTRACT/VISION 580046 - CONTRACT/DISABILITY
580047 - HEALTH EXP - LIABILITY ADJ

5900 - Communications

590002 - PHONE CLASSIFIED

590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

1,300,265 0 0
17,531,335 54,556,481 4,020,214 813,693 91,659 586,121

$78,899,768

810 1,400

$2,210

$78,902,478

98.5%

1,345,880 0
1,000 16,776,397 53,889,778 3,903,341 810,788 52,500 2,978,900

$79,758,584

0 1,400

$1,400

$79,759,984

98.7%

1,362,488 89
524 16,740,155 54,441,538 3,700,194 784,174 36,048
0

$77,065,211

0 1,600

$1,600

$77,066,811

98.8%

62,223 89
524 (791,180) (114,943) (320,020) (29,519) (55,611) (586,121)

($1,834,557)

(810) 200

($610)

($1,835,667)

16,608 89 (476)
(36,242) 551,761 (203,147) (26,614) (16,452) (2,978,900)

($2,693,373)

0 200

$200

($2,693,174)

4.8 N/A N/A (4.5) (0.2) (8.0) (3.6) (60.7) (100.0)

(2.3)

(100.0) 14.3

(27.6)

(2.3)

1.2 N/A (47.6) (0.2) 1.0 (5.2) (3.3) (31.3) (100.0)

(3.4)

N/A 14.3

14.3

(3.4)

Page 110 of 110