Clovis Unified

Fresno County

Budget, July 1 General Fund
Unrestricted and Restricted

Expenditures by Object

10 62117 0000000 Form 01
E8B5CCP78C(2023-24)

Object Description	Resource Codes	Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
A. REVENUES
1) LCFF Sources	8010-8099
2) Federal Revenue	8100-8299

3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
	
466,753,712.00
	
0.00
	
466,753,712.00
	
498,454,573.00
	
0.00
	
498,454,573.00
	
6.8%
	
	140,056.74
	56,150,389.56
	56,290,446.30
	0.00
	46,368,724.22
	46,368,724.22
	-17.6%
	
	15,693,895.57
	144,813,530.33
	160,507,425.90
	22,079,479.53
	77,775,402.33
	99,854,881.86
	-37.8%
	
	18,543,632.90
	392,506.00
	18,936,138.90
	15,386,279.54
	29,788.00
	15,416,067.54
	-18.6%
	
	501,131,297.21
	201,356,425.89
	702,487,723.10
	535,920,332.07
	124,173,914.55
	660,094,246.62
	-6.0%
	
B. EXPENDITURES
1) Certificated Salaries	1000-1999
2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect                                                 7100-7299 Costs)                                                                                                                      7400-7499
8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
190,626,201.90
	
54,014,601.19
	
244,640,803.09
	
194,794,864.29
	
52,800,491.72
	
247,595,356.01
	
1.2%
	
	67,809,469.81
	31,195,580.86
	99,005,050.67
	69,771,389.17
	31,346,089.02
	101,117,478.19
	2.1%
	
	114,853,421.08
	64,749,866.98
	179,603,288.06
	118,586,901.82
	66,004,622.06
	184,591,523.88
	2.8%
	
	23,251,558.51
	31,477,720.65
	54,729,279.16
	35,932,249.48
	16,383,660.52
	52,315,910.00
	-4.4%
	
	33,106,086.16
	16,876,019.04
	49,982,105.20
	30,652,704.20
	12,779,383.98
	43,432,088.18
	-13.1%
	
	3,610,184.91
	10,803,935.56
	14,414,120.47
	2,938,339.00
	4,080,828.00
	7,019,167.00
	-51.3%

1,955,914.00
	
20,000.00
	
1,975,914.00
	
2,003,401.00
	
20,000.00
	
2,023,401.00
	
2.4%
	
	(4,489,070.44)
	2,796,767.84
	(1,692,302.60)
	(2,692,890.47)
	1,136,031.19
	(1,556,859.28)
	-8.0%
	
	430,723,765.93
	211,934,492.12
	642,658,258.05
	451,986,958.49
	184,551,106.49
	636,538,064.98
	-1.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

70,407,531.28

(10,578,066.23)

59,829,465.05

83,933,373.58

(60,377,191.94)

23,556,181.64

-60.6%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In	8900-8929
b) Transfers Out	7600-7629

2) Other Sources/Uses
a) Sources	8930-8979
b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

1,024,516.40

0.00

1,024,516.40

330,000.00

0.00

330,000.00

-67.8%
	
	4,671,066.06
	4,700,000.00
	9,371,066.06
	4,171,136.00
	2,800,000.00
	6,971,136.00
	-25.6%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	(61,887,201.62)
	61,887,201.62
	0.00
	(60,926,322.51)
	60,926,322.51
	0.00
	0.0%

(65,533,751.28)
	
57,187,201.62
	
(8,346,549.66)
	
(64,767,458.51)
	
58,126,322.51
	
(6,641,136.00)
	
-20.4%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
4,873,780.00
	
46,609,135.39
	
51,482,915.39
	
19,165,915.07
	
(2,250,869.43)
	
16,915,045.64
	
-67.1%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited	9791
b) Audit Adjustments	9793

136,481,226.18

29,562,554.65

166,043,780.83

141,355,006.18

76,171,690.04

217,526,696.22

31.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-A, Version 6	Page 1	Printed: 8/14/2023 2:16 PM

Clovis Unified

Fresno County

Budget, July 1 General Fund
Unrestricted and Restricted

Expenditures by Object

10 62117 0000000 Form 01
E8B5CCP78C(2023-24)

Object Description	Resource Codes	Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance
a) Nonspendable
	136,481,226.18
	29,562,554.65
	166,043,780.83
	141,355,006.18
	76,171,690.04
	217,526,696.22
	31.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	136,481,226.18
	29,562,554.65
	166,043,780.83
	141,355,006.18
	76,171,690.04
	217,526,696.22
	31.0%
	
	141,355,006.18
	76,171,690.04
	217,526,696.22
	160,520,921.25
	73,920,820.61
	234,441,741.86
	7.8%

0.00

0.00

144,000.00
		
144,000.00
	
144,000.00
		
144,000.00
		
Revolving Cash
	9711
							0.0%
	
Stores

Prepaid Items

All Others

b) Restricted

c) Committed
Stabilization Arrangements
Other Commitments

Site/Department Long Term Plan

Textbooks
Capital Equipment Refresh
Technology Refresh
d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount
	9712

9713

9719

9740

9750
9760

0000	9760

0000	9760
0000	9760
0000	9760

9780

9789
9790
	1,875,705.00
	0.00
	1,875,705.00
	1,875,705.00
	0.00
	1,875,705.00
	0.0%
	
		638,716.00
	0.00
	638,716.00
	638,716.00
	0.00
	638,716.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	76,171,690.22
	76,171,690.22
	0.00
	73,920,820.79
	73,920,820.79
	-3.0%

65,202,933.00
	
0.00
	
65,202,933.00
	
64,350,920.00
	
0.00
	
64,350,920.00
	
-1.3%
	
		23,883,314.00
	0.00
	23,883,314.00
	29,383,314.00
	0.00
	29,383,314.00
	23.0%

0.00
		0.00
0.00
	13,391,217.00
		13,391,217.00
		
					7,106,750.00
5,500,000.00
3,385,347.00

0.00
		7,106,750.00
		
				0.00
			5,500,000.00
3,385,347.00
		
				0.00

0.00
	
0.00
		
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		49,610,338.18
	(.18)
	49,610,338.00
	64,128,266.25
	(.18)
	64,128,266.07
	29.3%
	
G. ASSETS
1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks

c) in Revolving Cash Account

d) with Fiscal Agent/Trustee

e) Collections Awaiting Deposit

2) Investments

3) Accounts Receivable

4) Due from Grantor Government

9110

9111

9120

9130

9135

9140

9150

9200

9290

0.00

0.00

		0.00

0.00
	
0.00
	
0.00
		
		0.00
	0.00
	0.00
		
		0.00
	0.00
	0.00
		
		0.00
	0.00
	0.00
		
		0.00
	0.00
	0.00
		
		0.00
	0.00
	0.00
		
		0.00
	0.00
	0.00
		
		0.00
	0.00
	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-A, Version 6	Page 2	Printed: 8/14/2023 2:16 PM

Clovis Unified

Fresno County

Budget, July 1 General Fund
Unrestricted and Restricted

Expenditures by Object

10 62117 0000000 Form 01
E8B5CCP78C(2023-24)

Object Description	Resource Codes	Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
5) Due from Other Funds	9310

6) Stores	9320

7) Prepaid Expenditures	9330

8) Other Current Assets	9340

9) Lease Receivable	9380

10) TOTAL, ASSETS
	0.00
	0.00
	0.00
		
	0.00
	0.00
	0.00
		
	0.00
	0.00
	0.00
		
	0.00
	0.00
	0.00
		
	0.00
	0.00
	0.00
		
	0.00
	0.00
	0.00
		
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources	9490
2) TOTAL, DEFERRED OUTFLOWS
	
0.00
	
0.00
	
0.00
		
	0.00
	0.00
	0.00
		
I. LIABILITIES
1) Accounts Payable	9500
2) Due to Grantor Governments	9590

3) Due to Other Funds	9610

4) Current Loans	9640

5) Unearned Revenue	9650

6) TOTAL, LIABILITIES
	
0.00
	
0.00
	
0.00
		
	0.00
	0.00
	0.00
		
	0.00
	0.00
	0.00
		
	0.00
	0.00
	0.00
		
	0.00
	0.00
	0.00
		
	0.00
	0.00
	0.00
		
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources	9690
2) TOTAL, DEFERRED INFLOWS
	
0.00
	
0.00
	
0.00
		
	0.00
	0.00
	0.00
		
K. FUND EQUITY
Ending Fund Balance, June 30
(G10 + H2) - (I6 + J2)

0.00

0.00
		
	0.00
				
LCFF SOURCES
Principal Apportionment

0.00

0.00

250,231,623.00
		
250,231,623.00
	
285,841,696.00
		
285,841,696.00
		
State Aid - Current Year
	8011
							14.2%
	
Education Protection Account State Aid - Current Year
State Aid - Prior Years

Tax Relief Subventions
Homeowners' Exemptions
Timber Yield Tax

Other Subventions/In-Lieu Taxes

County & District Taxes
Secured Roll Taxes
Unsecured Roll Taxes
	
8012

8019

8021
8022

8029

8041
8042
	
114,060,817.00
	
0.00
	
114,060,817.00
	
121,531,278.00
	
0.00
	
121,531,278.00
	
6.5%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

657,200.00
	
0.00
	
657,200.00
	
668,648.00
	
0.00
	
668,648.00
	
1.7%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	9,231.00
	0.00
	9,231.00
	New

98,447,879.00
	
0.00
	
98,447,879.00
	
90,559,866.00
	
0.00
	
90,559,866.00
	
-8.0%
	
		4,614,210.00
	0.00
	4,614,210.00
	4,288,403.00
	0.00
	4,288,403.00
	-7.1%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-A, Version 6	Page 3	Printed: 8/14/2023 2:16 PM

Clovis Unified

Fresno County

Budget, July 1 General Fund
Unrestricted and Restricted

Expenditures by Object

10 62117 0000000 Form 01
E8B5CCP78C(2023-24)

Object Description	Resource Codes	Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
Prior Years' Taxes	8043

Supplemental Taxes	8044
	153,350.00
	0.00
	153,350.00
	153,489.00
	0.00
	153,489.00
	0.1%
	
	1,180,962.00
	0.00
	1,180,962.00
	1,093,609.00
	0.00
	1,093,609.00
	-7.4%
	
Education Revenue Augmentation Fund (ERAF)
	8045
	(3,933,304.00)
	0.00
	(3,933,304.00)
	(3,318,313.00)
	0.00
	(3,318,313.00)
	-15.6%
	
Community Redevelopment Funds (SB 617/699/1992)
Penalties and Interest from Delinquent Taxes

Miscellaneous Funds (EC 41604)
Royalties and Bonuses
Other In-Lieu Taxes

Less: Non-LCFF (50%) Adjustment

Subtotal, LCFF Sources
	
8047

8048

8081
8082

8089
	
3,869,611.00
	
0.00
	
3,869,611.00
	
0.00
	
0.00
	
0.00
	
-100.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		469,282,348.00
	0.00
	469,282,348.00
	500,827,907.00
	0.00
	500,827,907.00
	6.7%
	
LCFF Transfers
Unrestricted LCFF Transfers - Current Year
All Other LCFF Transfers - Current Year

Transfers to Charter Schools in Lieu of Property Taxes
Property Taxes Transfers

LCFF/Revenue Limit Transfers - Prior Years

TOTAL, LCFF SOURCES
	
0000	8091
All Other	8091

8096

8097

8099
			
0.00

0.00
	
0.00

0.00
		
0.00
	
0.0%
	
		0.00

0.00
							
			0.00
			0.00
	0.00
	0.0%

(2,528,636.00)
	
0.00
	
(2,528,636.00)
	
(2,373,334.00)
	
0.00
	
(2,373,334.00)
	
-6.1%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		466,753,712.00
	0.00
	466,753,712.00
	498,454,573.00
	0.00
	498,454,573.00
	6.8%
	
FEDERAL REVENUE
Maintenance and Operations
Special Education Entitlement

Special Education Discretionary Grants

Child Nutrition Programs

Donated Food Commodities

Forest Reserve Funds

Flood Control Funds

Wildlife Reserve Funds

FEMA

Interagency Contracts Between LEAs

Pass-Through Revenues from Federal Sources

Title I, Part A, Basic

Title I, Part D, Local Delinquent Programs

Title II, Part A, Supporting Effective Instruction

Title III, Part A, Immigrant Student Program
	
8110
8181

8182

8220

8221

8260

8270

8280

8281

8285

8287

3010	8290

3025	8290

4035	8290

4201	8290
		
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
							
		0.00
	7,535,606.00
	7,535,606.00
	0.00
	7,498,227.00
	7,498,227.00
	-0.5%
	
		0.00
	2,428,952.54
	2,428,952.54
	0.00
	700,159.00
	700,159.00
	-71.2%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00

9,430,513.34
	0.00

9,430,513.34
	0.00
	0.00

7,895,214.18
	0.00
	0.0%
	
							7,895,214.18
	-16.3%
	
			0.00
	0.00
		0.00
	0.00
	0.0%
	
			2,058,396.24
	2,058,396.24
		974,645.00
	974,645.00
	-52.7%
	
			4,815.51
	4,815.51
		0.00
	0.00
	-100.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-A, Version 6	Page 4	Printed: 8/14/2023 2:16 PM

Clovis Unified

Fresno County

Budget, July 1 General Fund
Unrestricted and Restricted

Expenditures by Object

10 62117 0000000 Form 01
E8B5CCP78C(2023-24)

Object Description	Resource Codes	Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
Title III, Part A, English Learner Program	4203	8290
		406,638.37
	406,638.37
		255,454.00
	255,454.00
	-37.2%
	
Public Charter Schools Grant Program (PCSGP)	4610
	8290
		0.00
	0.00
		0.00
	0.00
	0.0%

Other NCLB / Every Student Succeeds Act

Career and Technical Education

All Other Federal Revenue

TOTAL, FEDERAL REVENUE
	3040, 3060, 3061, 3110, 3150, 3155,
3180, 3182, 4037,	8290 4123, 4124, 4126,
4127, 4128, 5630
3500-3599	8290

All Other	8290

1,224,225.49

1,224,225.49

1,117,380.00

391,797.00

1,117,380.00

391,797.00

-8.7%
	
			271,446.00
	271,446.00
				44.3%
	
		140,056.74
	32,789,796.07
	32,929,852.81
	0.00
	27,535,848.04
	27,535,848.04
	-16.4%
	
		140,056.74
	56,150,389.56
	56,290,446.30
	0.00
	46,368,724.22
	46,368,724.22
	-17.6%
	
OTHER STATE REVENUE
Other State Apportionments
ROC/P Entitlement
Prior Years
Special Education Master Plan
Current Year
Prior Years

All Other State Apportionments - Current Year

All Other State Apportionments - Prior Years

Child Nutrition Programs

Mandated Costs Reimbursements

Lottery - Unrestricted and Instructional Materials

Tax Relief Subventions
Restricted Levies - Other
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes

Pass-Through Revenues from
State Sources
After School Education and Safety (ASES)

Charter School Facility Grant

Drug/Alcohol/Tobacco Funds

California Clean Energy Jobs Act

Career Technical Education Incentive Grant Program
American Indian Early Childhood Education

Specialized Secondary

All Other State Revenue

6360	8319

6500	8311
6500	8319

All Other	8311

All Other	8319

8520

8550

8560

8575
8576

8587
6010	8590

6030	8590

6650, 6690, 6695	8590

6230	8590

6387	8590

7210	8590

7370	8590

All Other	8590

0.00

0.00

0.00

0.00

0.0%

			
37,513,383.00
	
37,513,383.00
		
38,259,104.58
	
38,259,104.58
	
2.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		1,744,958.00
	0.00
	1,744,958.00
	1,744,958.00
	0.00
	1,744,958.00
	0.0%
	
		7,012,108.73
	2,873,819.08
	9,885,927.81
	7,001,897.53
	2,759,571.38
	9,761,468.91
	-1.3%

0.00

0.00

0.00

0.00

0.00

0.00

0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
			1,068,284.93
	1,068,284.93
		0.00
	0.00
	-100.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%
	
			0.00
	0.00
		0.00

3,000,000.00
	0.00

3,000,000.00
	0.0%

-47.2%

5,679,534.34
	
5,679,534.34
					
			0.00
	0.00
		0.00
	0.00
	0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%
	
		6,936,828.84
	97,678,508.98
	104,615,337.82
	13,332,624.00
	33,756,726.37
	47,089,350.37
	-55.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-A, Version 6	Page 5	Printed: 8/14/2023 2:16 PM

Clovis Unified

Fresno County

Budget, July 1 General Fund
Unrestricted and Restricted

Expenditures by Object

10 62117 0000000 Form 01
E8B5CCP78C(2023-24)

Object Description	Resource Codes	Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
TOTAL, OTHER STATE REVENUE
	15,693,895.57
	144,813,530.33
	160,507,425.90
	22,079,479.53
	77,775,402.33
	99,854,881.86
	-37.8%
	
OTHER LOCAL REVENUE

0.00

0.00
				
Other Local Revenue

0.00

0.00

0.00
			
County and District Taxes
Other Restricted Levies
Secured Roll
Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Non-Ad Valorem Taxes
Parcel Taxes
Other

Community Redevelopment Funds Not Subject to LCFF Deduction
Penalties and Interest from Delinquent Non-LCFF Taxes
Sales
Sale of Equipment/Supplies
Sale of Publications

Food Service Sales

All Other Sales

Leases and Rentals

Interest

Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Adult Education Fees
Non-Resident Students

Transportation Fees From Individuals

Interagency Services

Mitigation/Developer Fees

All Other Fees and Contracts

Other Local Revenue
Plus: Miscellaneous Funds Non-LCFF (50 Percent) Adjustment
Pass-Through Revenue from Local Sources

8615
8616

8617

8618

8621
8622

8625

8629

8631
8632

8634

8639

8650

8660

8662

8671
8672

8675

8677

8681

8689

8691

8697

0.00

0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

25,000.00
	
0.00
	
25,000.00
	
25,000.00
	
0.00
	
25,000.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		177,635.32
	0.00
	177,635.32
	157,800.00
	0.00
	157,800.00
	-11.2%
	
		36,000.00
	0.00
	36,000.00
	36,000.00
	0.00
	36,000.00
	0.0%
	
		3,178,326.13

0.00
	0.00

0.00
	3,178,326.13

0.00
	1,925,000.00

0.00
	0.00

0.00
	1,925,000.00

0.00
	-39.4%

0.0%

0.00
		
0.00
	
0.00
		
0.00
	
0.0%
	
			0.00
			0.00
			
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		6,081,665.97
	2,560.00
	6,084,225.97
	5,927,653.05
	0.00
	5,927,653.05
	-2.6%

0.00

0.00

0.00

0.00

0.00

0.00

0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-A, Version 6	Page 6	Printed: 8/14/2023 2:16 PM

Clovis Unified

Fresno County

Budget, July 1 General Fund
Unrestricted and Restricted

Expenditures by Object

10 62117 0000000 Form 01
E8B5CCP78C(2023-24)

Object Description	Resource Codes	Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
All Other Local Revenue	8699

Tuition	8710

All Other Transfers In	8781-8783

Transfers of Apportionments
	7,695,709.48
	389,946.00
	8,085,655.48
	5,977,359.49
	29,788.00
	6,007,147.49
	-25.7%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	1,349,296.00
	0.00
	1,349,296.00
	1,337,467.00
	0.00
	1,337,467.00
	-0.9%

0.0%
	
Special Education SELPA Transfers
			
0.00
	
0.00
		
0.00
			
From Districts or Charter Schools
From County Offices

From JPAs

ROC/P Transfers
From Districts or Charter Schools
From County Offices

From JPAs

Other Transfers of Apportionments
From Districts or Charter Schools
From County Offices
From JPAs

All Other Transfers In from All Others

TOTAL, OTHER LOCAL REVENUE
	6500	8791
6500	8792

6500	8793

6360	8791
6360	8792

6360	8793

All Other	8791
All Other	8792
All Other	8793

8799
						0.00
		
			0.00
	0.00
		0.00
	0.00
	0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%

0.00
	
0.00
		
0.00
	
0.00
	
0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%

0.00
0.00
	
0.00
0.00
	
0.00
0.00
	
0.00
0.00
	
0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		18,543,632.90
	392,506.00
	18,936,138.90
	15,386,279.54
	29,788.00
	15,416,067.54
	-18.6%
	
TOTAL, REVENUES
		501,131,297.21
	201,356,425.89
	702,487,723.10
	535,920,332.07
	124,173,914.55
	660,094,246.62
	-6.0%
	
CERTIFICATED SALARIES
Certificated Teachers' Salaries
Certificated Pupil Support Salaries

Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries

TOTAL, CERTIFICATED SALARIES
	
1100
1200

1300

1900
		
39,980,508.97
	
193,694,920.04
	
154,921,109.43
	
38,729,341.29
	
193,650,450.72
	
0.0%
	
		153,714,411.07
							
		15,865,562.73
	6,269,615.90
	22,135,178.63
	17,782,928.33
	6,752,190.75
	24,535,119.08
	10.8%

16,502,143.66
	
1,954,984.36
	
18,457,128.02
	
16,989,702.83
	
1,889,588.49
	
18,879,291.32
	
2.3%
	
		4,544,084.44
	5,809,491.96
	10,353,576.40
	5,101,123.70
	5,429,371.19
	10,530,494.89
	1.7%
	
		190,626,201.90
	54,014,601.19
	244,640,803.09
	194,794,864.29
	52,800,491.72
	247,595,356.01
	1.2%
	
CLASSIFIED SALARIES
Classified Instructional Salaries
Classified Support Salaries

Classified Supervisors' and Administrators' Salaries

Clerical, Technical and Office Salaries

Other Classified Salaries

TOTAL, CLASSIFIED SALARIES
	
2100
2200

2300

2400

2900
		
19,477,641.30
	
22,079,682.36
	
2,792,201.78
	
19,824,221.98
	
22,616,423.76
	
2.4%
	
		2,602,041.06
							
		24,128,487.66
	7,679,038.80
	31,807,526.46
	25,487,241.51
	7,820,895.63
	33,308,137.14
	4.7%
	
		10,903,191.66
	1,471,251.04
	12,374,442.70
	10,835,096.11
	1,470,439.61
	12,305,535.72
	-0.6%
	
		18,728,224.50
	1,532,762.17
	20,260,986.67
	19,252,534.51
	1,548,729.70
	20,801,264.21
	2.7%
	
		11,447,524.93
	1,034,887.55
	12,482,412.48
	11,404,315.26
	681,802.10
	12,086,117.36
	-3.2%
	
		67,809,469.81
	31,195,580.86
	99,005,050.67
	69,771,389.17
	31,346,089.02
	101,117,478.19
	2.1%
	
EMPLOYEE BENEFITS
STRS
	
3101-3102
		
37,689,005.34
	
73,857,866.12
	
37,227,168.29
	
37,415,283.24
	
74,642,451.53
	
1.1%
	
		36,168,860.78

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-A, Version 6	Page 7	Printed: 8/14/2023 2:16 PM

5600
5800

Clovis Unified

Fresno County

Budget, July 1 General Fund
Unrestricted and Restricted

Expenditures by Object

10 62117 0000000 Form 01
E8B5CCP78C(2023-24)

Object Description	Resource Codes	Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	14,980,575.29
	7,619,930.75
	22,600,506.04
	16,412,468.57
	8,896,136.54
	25,308,605.11
	12.0%
	
	7,694,511.76
	3,179,177.09
	10,873,688.85
	8,158,649.37
	3,348,770.56
	11,507,419.93
	5.8%
	
	42,834,324.08
	12,262,907.41
	55,097,231.49
	44,203,940.56
	12,680,637.42
	56,884,577.98
	3.2%
	
	1,268,284.38
	444,968.21
	1,713,252.59
	192,280.86
	55,317.60
	247,598.46
	-85.5%
	
	3,080,643.87
	1,023,298.26
	4,103,942.13
	3,153,701.18
	1,033,674.21
	4,187,375.39
	2.0%
	
	7,737,234.34
	2,152,351.81
	9,889,586.15
	8,153,539.37
	2,220,247.00
	10,373,786.37
	4.9%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	1,088,986.58
	378,228.11
	1,467,214.69
	1,085,153.62
	354,555.49
	1,439,709.11
	-1.9%
	
	114,853,421.08
	64,749,866.98
	179,603,288.06
	118,586,901.82
	66,004,622.06
	184,591,523.88
	2.8%
	
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials	4100
Books and Other Reference Materials	4200

Materials and Supplies	4300

Noncapitalized Equipment	4400

Food	4700

TOTAL, BOOKS AND SUPPLIES
	
2,079,564.47
	
5,227,090.00
	
7,306,654.47
	
3,739,853.37
	
2,216,940.75
	
5,956,794.12
	
-18.5%
	
	160,448.83
	28,635.91
	189,084.74
	14,504.65
	333.08
	14,837.73
	-92.2%
	
	18,466,452.42
	18,698,608.60
	37,165,061.02
	29,307,431.51
	13,676,582.74
	42,984,014.25
	15.7%
	
	2,463,318.79
	7,523,386.14
	9,986,704.93
	2,870,459.95
	489,803.95
	3,360,263.90
	-66.4%
	
	81,774.00
	0.00
	81,774.00
	0.00
	0.00
	0.00
	-100.0%
	
	23,251,558.51
	31,477,720.65
	54,729,279.16
	35,932,249.48
	16,383,660.52
	52,315,910.00
	-4.4%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100
Travel and Conferences	5200

Dues and Memberships	5300

Insurance	5400 - 5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs	5710

Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and Operating Expenditures
Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
	
1,424,779.73
	
5,510,864.54
	
6,935,644.27
	
1,328,351.61
	
3,647,471.13
	
4,975,822.74
	
-28.3%
	
	1,741,759.31
	917,910.39
	2,659,669.70
	1,630,560.07
	517,360.44
	2,147,920.51
	-19.2%
	
	72,618.06
	52,290.34
	124,908.40
	74,203.80
	33,285.00
	107,488.80
	-13.9%
	
	3,500,912.20
	0.00
	3,500,912.20
	2,948,906.00
	0.00
	2,948,906.00
	-15.8%
	
	12,611,218.76

5,745,872.19
	32,500.00

3,241,067.11
	12,643,718.76

8,986,939.30
	12,889,953.00

4,355,732.51
	32,500.00

3,242,301.00
	12,922,453.00

7,598,033.51
	2.2%

-15.5%

0.0%
	
	(698,213.63)
	698,213.63
	0.00
	(212,213.14)
	212,213.14
	0.00
		
	(409,691.66)
	(16,575.00)
	(426,266.66)
	(374,734.00)
	(16,538.00)
	(391,272.00)
	-8.2%

8,032,696.62
	
6,308,264.86
	
14,340,961.48
	
7,122,818.66
	
5,055,262.35
	
12,178,081.01
	
-15.1%
	
	1,084,134.58
	131,483.17
	1,215,617.75
	889,125.69
	55,528.92
	944,654.61
	-22.3%

33,106,086.16
	
16,876,019.04
	
49,982,105.20
	
30,652,704.20
	
12,779,383.98
	
43,432,088.18
	
-13.1%
	
CAPITAL OUTLAY
Land	6100
Land Improvements	6170

Buildings and Improvements of Buildings	6200
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	216,146.00
	60,000.00
	276,146.00
	30,000.00
	30,000.00
	60,000.00
	-78.3%
	
	588,250.00
	10,632,515.56
	11,220,765.56
	2,584,000.00
	4,000,828.00
	6,584,828.00
	-41.3%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-A, Version 6	Page 8	Printed: 8/14/2023 2:16 PM

6300

Clovis Unified

Fresno County

Budget, July 1 General Fund
Unrestricted and Restricted

Expenditures by Object

10 62117 0000000 Form 01
E8B5CCP78C(2023-24)

Object Description	Resource Codes	Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

Subscription Assets	6700

TOTAL, CAPITAL OUTLAY
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	2,805,788.91
	111,420.00
	2,917,208.91
	324,339.00
	50,000.00
	374,339.00
	-87.2%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	3,610,184.91
	10,803,935.56
	14,414,120.47
	2,938,339.00
	4,080,828.00
	7,019,167.00
	-51.3%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition
Tuition for Instruction Under Interdistrict
Attendance Agreements	7110
State Special Schools	7130

Tuition, Excess Costs, and/or Deficit Payments
Payments to Districts or Charter Schools	7141
Payments to County Offices	7142

Payments to JPAs	7143

Transfers of Pass-Through Revenues
To Districts or Charter Schools	7211
To County Offices	7212

To JPAs	7213

Special Education SELPA Transfers of Apportionments

0.00

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	20,000.00
	20,000.00
	0.00
	20,000.00
	20,000.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00

0.0%
	
To Districts or Charter Schools	6500
	7221
		0.00
	0.00
		0.00
			
To County Offices

To JPAs

ROC/P Transfers of Apportionments
To Districts or Charter Schools
To County Offices

To JPAs

Other Transfers of Apportionments

All Other Transfers

All Other Transfers Out to All Others

Debt Service
Debt Service - Interest
Other Debt Service - Principal
	6500	7222

6500	7223

6360	7221
6360	7222

6360	7223

All Other	7221-7223

7281-7283

7299

7438
7439
		0.00
	0.00
		0.00
	0.00
	0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%

0.00
	
0.00
		
0.00
	
0.00
	
0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		1,524,424.00
	0.00
	1,524,424.00
	1,571,911.00
	0.00
	1,571,911.00
	3.1%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

11,943.00
	
0.00
	
11,943.00
	
8,000.00
	
0.00
	
8,000.00
	
-33.0%
	
		419,547.00
	0.00
	419,547.00
	423,490.00
	0.00
	423,490.00
	0.9%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-A, Version 6	Page 9	Printed: 8/14/2023 2:16 PM

Clovis Unified

Fresno County

Budget, July 1 General Fund
Unrestricted and Restricted

Expenditures by Object

10 62117 0000000 Form 01
E8B5CCP78C(2023-24)

Object Description	Resource Codes	Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)
	
1,955,914.00
	
20,000.00
	
1,975,914.00
	
2,003,401.00
	
20,000.00
	
2,023,401.00
	
2.4%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs	7310
Transfers of Indirect Costs - Interfund	7350

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
	
(2,796,767.84)
	
2,796,767.84
	
0.00
	
(1,136,031.19)
	
1,136,031.19
	
0.00
	
0.0%
	
	(1,692,302.60)
	0.00
	(1,692,302.60)
	(1,556,859.28)
	0.00
	(1,556,859.28)
	-8.0%

(4,489,070.44)
	
2,796,767.84
	
(1,692,302.60)
	
(2,692,890.47)
	
1,136,031.19
	
(1,556,859.28)
	
-8.0%
	
TOTAL, EXPENDITURES
	430,723,765.93
	211,934,492.12
	642,658,258.05
	451,986,958.49
	184,551,106.49
	636,538,064.98
	-1.0%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: Special Reserve Fund	8912
From: Bond Interest and Redemption Fund	8914

Other Authorized Interfund Transfers In	8919

0.00

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	1,024,516.40
	0.00
	1,024,516.40
	330,000.00
	0.00
	330,000.00
	-67.8%
	
(a) TOTAL, INTERFUND TRANSFERS IN
		1,024,516.40
	0.00
	1,024,516.40
	330,000.00
	0.00
	330,000.00
	-67.8%
	
INTERFUND TRANSFERS OUT
			
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
		
To: Child Development Fund
	7611
							0.0%
	
To: Special Reserve Fund

To State School Building Fund/County School Facilities Fund
To: Cafeteria Fund

Other Authorized Interfund Transfers Out

(b) TOTAL, INTERFUND TRANSFERS OUT
	7612

7613

7616

7619
	2,937,211.06
	0.00
	2,937,211.06
	2,910,200.00
	0.00
	2,910,200.00
	-0.9%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		1,733,855.00
	4,700,000.00
	6,433,855.00
	1,260,936.00
	2,800,000.00
	4,060,936.00
	-36.9%
	
		4,671,066.06
	4,700,000.00
	9,371,066.06
	4,171,136.00
	2,800,000.00
	6,971,136.00
	-25.6%
	
OTHER SOURCES/USES
SOURCES
State Apportionments
Emergency Apportionments
Proceeds
Proceeds from Disposal of Capital Assets
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Certificates of Participation
Proceeds from Leases

Proceeds from Lease Revenue Bonds

Proceeds from SBITAs

All Other Financing Sources

8931

8953

8965

8971
8972

8973

8974

8979

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-A, Version 6	Page 10	Printed: 8/14/2023 2:16 PM

7651

Clovis Unified

Fresno County

Budget, July 1 General Fund
Unrestricted and Restricted

Expenditures by Object

10 62117 0000000 Form 01
E8B5CCP78C(2023-24)

Object Description	Resource Codes	Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
(c) TOTAL, SOURCES
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses	7699

(d) TOTAL, USES

0.00

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
CONTRIBUTIONS
Contributions from Unrestricted Revenues	8980
Contributions from Restricted Revenues	8990

(e) TOTAL, CONTRIBUTIONS
	
(61,805,181.19)
	
61,805,181.19
	
0.00
	
(60,844,764.39)
	
60,844,764.39
	
0.00
	
0.0%
	
	(82,020.43)
	82,020.43
	0.00
	(81,558.12)
	81,558.12
	0.00
	0.0%
	
	(61,887,201.62)
	61,887,201.62
	0.00
	(60,926,322.51)
	60,926,322.51
	0.00
	0.0%
	
TOTAL, OTHER FINANCING SOURCES/USES (a- b + c - d + e)
	
(65,533,751.28)
	
57,187,201.62
	
(8,346,549.66)
	
(64,767,458.51)
	
58,126,322.51
	
(6,641,136.00)
	
-20.4%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-A, Version 6	Page 11	Printed: 8/14/2023 2:16 PM

7699

Clovis Unified

Fresno County

Budget, July 1 General Fund
Unrestricted and Restricted

Expenditures by Function

10 62117 0000000 Form 01
E8B5CCP78C(2023-24)

Object Description	Function Codes	Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
A. REVENUES
1) LCFF Sources	8010-8099
2) Federal Revenue	8100-8299

3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
	
466,753,712.00
	
0.00
	
466,753,712.00
	
498,454,573.00
	
0.00
	
498,454,573.00
	
6.8%
	
	140,056.74
	56,150,389.56
	56,290,446.30
	0.00
	46,368,724.22
	46,368,724.22
	-17.6%
	
	15,693,895.57
	144,813,530.33
	160,507,425.90
	22,079,479.53
	77,775,402.33
	99,854,881.86
	-37.8%
	
	18,543,632.90
	392,506.00
	18,936,138.90
	15,386,279.54
	29,788.00
	15,416,067.54
	-18.6%
	
	501,131,297.21
	201,356,425.89
	702,487,723.10
	535,920,332.07
	124,173,914.55
	660,094,246.62
	-6.0%
	
B. EXPENDITURES (Objects 1000-7999)
1) Instruction	1000-1999
2) Instruction - Related Services	2000-2999

3) Pupil Services	3000-3999

4) Ancillary Services	4000-4999

5) Community Services	5000-5999

6) Enterprise	6000-6999

7) General Administration	7000-7999

8) Plant Services	8000-8999

9) Other Outgo	9000-9999	Except 7600-

10) TOTAL, EXPENDITURES
	
236,324,640.77
	
130,663,152.54
	
366,987,793.31
	
245,041,755.56
	
125,294,948.99
	
370,336,704.55
	
0.9%
	
	56,599,375.17
	27,076,419.42
	83,675,794.59
	57,637,147.43
	18,839,420.54
	76,476,567.97
	-8.6%
	
	52,007,120.42
	20,406,159.24
	72,413,279.66
	59,403,969.76
	19,193,328.77
	78,597,298.53
	8.5%
	
	10,315,925.04
	72,240.43
	10,388,165.47
	9,868,874.74
	67,457.00
	9,936,331.74
	-4.3%
	
	177,710.84
	0.00
	177,710.84
	0.00
	0.00
	0.00
	-100.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	25,990,562.88
	7,076,844.42

26,619,676.07
	33,067,407.30
	28,776,288.71
	2,270,203.19
	31,046,491.90
	-6.1%

-7.9%
	
	47,352,516.81
		73,972,192.88
	49,255,521.29
	18,865,748.00
	68,121,269.29

1,955,914.00
	
20,000.00
	
1,975,914.00
	
2,003,401.00
	
20,000.00
	
2,023,401.00
	
2.4%
	
	430,723,765.93
	211,934,492.12
	642,658,258.05
	451,986,958.49
	184,551,106.49
	636,538,064.98
	-1.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10)

70,407,531.28

(10,578,066.23)

59,829,465.05

83,933,373.58

(60,377,191.94)

23,556,181.64

-60.6%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In	8900-8929
b) Transfers Out	7600-7629

2) Other Sources/Uses
a) Sources	8930-8979
b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

1,024,516.40

0.00

1,024,516.40

330,000.00

0.00

330,000.00

-67.8%
	
	4,671,066.06
	4,700,000.00
	9,371,066.06
	4,171,136.00
	2,800,000.00
	6,971,136.00
	-25.6%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	(61,887,201.62)
	61,887,201.62
	0.00
	(60,926,322.51)
	60,926,322.51
	0.00
	0.0%

(65,533,751.28)
	
57,187,201.62
	
(8,346,549.66)
	
(64,767,458.51)
	
58,126,322.51
	
(6,641,136.00)
	
-20.4%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
4,873,780.00
	
46,609,135.39
	
51,482,915.39
	
19,165,915.07
	
(2,250,869.43)
	
16,915,045.64
	
-67.1%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited	9791

136,481,226.18

29,562,554.65

166,043,780.83

141,355,006.18

76,171,690.04

217,526,696.22

31.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-A, Version 6	Page 12	Printed: 8/14/2023 2:16 PM

Clovis Unified

Fresno County

Budget, July 1 General Fund
Unrestricted and Restricted

Expenditures by Function

10 62117 0000000 Form 01
E8B5CCP78C(2023-24)

Object Description	Function Codes	Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance
a) Nonspendable
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	136,481,226.18
	29,562,554.65
	166,043,780.83
	141,355,006.18
	76,171,690.04
	217,526,696.22
	31.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	136,481,226.18
	29,562,554.65
	166,043,780.83
	141,355,006.18
	76,171,690.04
	217,526,696.22
	31.0%
	
	141,355,006.18
	76,171,690.04
	217,526,696.22
	160,520,921.25
	73,920,820.61
	234,441,741.86
	7.8%

0.00

0.00

144,000.00
		
144,000.00
	
144,000.00
		
144,000.00
		
Revolving Cash
	9711
							0.0%
	
Stores

Prepaid Items

All Others

b) Restricted

c) Committed
Stabilization Arrangements
Other Commitments (by Resource/Object)

Site/Department Long Term Plan

Textbooks
Capital Equipment Refresh
Technology Refresh
d) Assigned
Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount
	9712

9713

9719

9740

9750
9760

0000	9760

0000	9760
0000	9760
0000	9760

9780

9789
9790
	1,875,705.00
	0.00
	1,875,705.00
	1,875,705.00
	0.00
	1,875,705.00
	0.0%
	
		638,716.00
	0.00
	638,716.00
	638,716.00
	0.00
	638,716.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	76,171,690.22
	76,171,690.22
	0.00
	73,920,820.79
	73,920,820.79
	-3.0%

65,202,933.00
	
0.00
	
65,202,933.00
	
64,350,920.00
	
0.00
	
64,350,920.00
	
-1.3%
	
		23,883,314.00
	0.00
	23,883,314.00
	29,383,314.00
	0.00
	29,383,314.00
	23.0%
	
				0.00
0.00
0.00
0.00
	13,391,217.00
		13,391,217.00
		
					7,106,750.00
5,500,000.00
3,385,347.00
		7,106,750.00
		
							5,500,000.00
3,385,347.00

		
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		49,610,338.18
	(.18)
	49,610,338.00
	64,128,266.25
	(.18)
	64,128,266.07
	29.3%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-A, Version 6	Page 13	Printed: 8/14/2023 2:16 PM

Clovis Unified

Fresno County

Budget, July 1 General Fund
Exhibit: Restricted Balance Detail

10 62117 0000000 Form 01
E8B5CCP78C(2023-24)

Resource

6266

6300

6546

6547

7311

7412

7413

7435

7810

9010

Total, Restricted Balance

Description

Educator Effectiveness, FY 2021-22

Lottery: Instructional Materials

Mental Health-Related Services

Special Education Early Intervention Preschool Grant

Classified School Employee Professional Development Block Grant

A-G Access/Success Grant

A-G Learning Loss Mitigation Grant

Learning Recovery Emergency Block Grant

Other Restricted State

Other Restricted Local

2022-23 Estimated Actuals

5,561,247.74

2,935,709.62

185,202.00

2,102,050.04

148,299.43

1,456,999.39

740,067.00

46,328,714.00

340,417.00

16,372,984.00

76,171,690.22

2023-24 Budget

3,310,378.74

2,935,709.19

185,202.00

2,102,050.04

148,299.43

1,456,999.39

740,067.00

46,328,714.00

340,417.00

16,372,984.00

73,920,820.79

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-A, Version 6	Page 14	Printed: 8/14/2023 2:16 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the approval of the budget.

CRITERIA AND STANDARDS

1.	CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level

3.0%

2.0%

1.0%

District ADA

0 to 300

301 to 1,000

1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4):

District's ADA Standard Percentage Level:

40,387.87
	
1.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: For the Third, Second, and First Prior Years, enter Estimated Funded ADA in the Original Budget Funded ADA column; enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for the Third, Second, and First Prior Years. All other data are extracted.

Fiscal Year

Original Budget Funded ADA (Form A,

Lines A4 and C4)

Estimated/Unaudited Actuals Funded ADA (Form A, Lines
A4 and C4)

ADA Variance Level (If

Budget is greater than	Status

Actuals, else N/A)

Third Prior Year (2020-21)
District Regular
Charter School
Total ADA
	
41,560
	
41,560
			
	462
	462
			
	42,022
	42,022
	0.0%
	Met
	
Second Prior Year (2021-22)
District Regular
Charter School
Total ADA
	
41,560
	
41,556
			
	516
	779
			
	42,076
	42,335
	N/A
	Met
	
First Prior Year (2022-23)
District Regular
Charter School
Total ADA
	
41,083
	
41,083
			
	800
	800
			
	41,883
	41,883
	0.0%
	Met
	
Budget Year (2023-24)
District Regular
Charter School
Total ADA
	
40,389
		
	840
		
	41,229

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 1	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

1B. Comparison of District ADA to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:

(required if NOT met)

1b.	STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:

(required if NOT met)

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 2	Printed: 8/14/2023 2:35 PM

Clovis Unified Fresno County

2.	CRITERION: Enrollment

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

STANDARD: Projected enrollment has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following

percentage levels:

Percentage Level

3.0%

2.0%

1.0%

District ADA

0 to 300

301 to 1,000

1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4):

District's Enrollment Standard Percentage Level:

40,387.9

1.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CBEDS Actual column for the First Prior Year; all other data are extracted or calculated. CBEDS Actual enrollment data preloaded in the District Regular lines will include both District Regular and Charter School enrollment. Districts will need to adjust the District Regular enrollment lines and the Charter School enrollment lines accordingly. Enter district regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

Enrollment

Fiscal Year	Budget	CBEDS Actual

Enrollment Variance Level (If

Budget is greater than Actual,	Status

else N/A)

Third Prior Year (2020-21)
District Regular
Charter School
Total Enrollment
	
42,276
	
42,278
			
	515
	515
			
	42,791
	42,793
	N/A
	Met
	
Second Prior Year (2021-22)
District Regular
Charter School
Total Enrollment
	
43,047
	
41,959
			
	516
	745
			
	43,563
	42,704
	2.0%
	Not Met
	
First Prior Year (2022-23)
District Regular
Charter School
Total Enrollment
	
41,989
	
41,975
			
	835
	813
			
	42,824
	42,788
	0.1%
	Met
	
Budget Year (2023-24)
District Regular
Charter School
Total Enrollment
	
42,078
		
	817
		
	42,895

2B. Comparison of District Enrollment to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:

(required if NOT met)

1b.	STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:

(required if NOT met)

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 3	Printed: 8/14/2023 2:35 PM

Clovis Unified Fresno County

3.	CRITERION: ADA to Enrollment

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the budget year or two subsequent fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

3A. Calculating the District's ADA to Enrollment Standard

DATA ENTRY: All data are extracted or calculated. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

P-2 ADA

Fiscal Year	Estimated/Unaudited Actuals

(Form A, Lines A4 and C4)

Enrollment CBEDS Actual

(Criterion 2, Item 2A)

Historical Ratio of ADA to

Enrollment

Third Prior Year (2020-21)
District Regular
Charter School
Total ADA/Enrollment
	
41,560
	
42,278
		
	462
	515
		
	42,022
	42,793
	98.2%
	
Second Prior Year (2021-22)
District Regular
Charter School
Total ADA/Enrollment
	
38,616
	
41,959
		
	779
	745
		
	39,396
	42,704
	92.3%
	
First Prior Year (2022-23)
District Regular
Charter School
Total ADA/Enrollment
	
39,397
	
41,975
		
	800
	813
		
	40,197
	42,788
	93.9%
	
Historical Average Ratio:
	94.8%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%):	95.3%

3B. Calculating the District's Projected Ratio of ADA to Enrollment

DATA ENTRY: Enter data in the Estimated P-2 ADA column for the two subsequent years. Enter data in the Enrollment column for the two subsequent years. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund only, for all fiscal years. All other data are extracted or calculated.

Fiscal Year

Estimated P-2 ADA Budget

(Form A, Lines A4 and C4)

Enrollment Budget/Projected

(Criterion 2, Item 2A)

Ratio of ADA to Enrollment	Status

Budget Year (2023-24)
District Regular
Charter School
Total ADA/Enrollment
	
39,548
	
42,078
			
	840
	817
			
	40,388
	42,895
	94.2%
	Met
	
1st Subsequent Year (2024-25)
District Regular
Charter School
Total ADA/Enrollment
	
39,562
	
42,129
			
	857
	897
			
	40,419
	43,026
	93.9%
	Met
	
2nd Subsequent Year (2025-26)
District Regular
Charter School
Total ADA/Enrollment
	
39,730
	
42,311
			
	874
	942
			
	40,604
	43,253
	93.9%
	Met

3C. Comparison of District ADA to Enrollment Ratio to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the budget and two subsequent fiscal years.

Explanation:

(required if NOT met)

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 4	Printed: 8/14/2023 2:35 PM

Clovis Unified Fresno County

4.	CRITERION: LCFF Revenue

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

STANDARD: Projected local control funding formula (LCFF) revenue for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal year by more than the change in population, plus the district's gap funding or cost-of-living adjustment (COLA)¹ and its economic recovery target payment, plus or minus one percent.

For basic aid districts, projected LCFF revenue has not changed from the prior fiscal year by more than the percent change in property tax revenues plus or minus one percent.

For districts funded by necessary small school formulas, projected LCFF revenue has not changed from the prior fiscal year amount by more than the district's gap funding or COLA¹ and its economic recovery target payment, plus or minus one percent.

¹ Districts that are already at or above their LCFF target funding as described in Education Code Section 42238.03(d) receive no gap funding. These districts have a COLA applied to their LCFF target, but their year-over-year revenue increase might be less than the statutory COLA due to certain local factors and components of the funding formula.

4A. District's LCFF Revenue Standard

Indicate which standard applies:

LCFF Revenue

Basic Aid

Necessary Small School

The District must select which LCFF revenue standard applies.

LCFF Revenue Standard selected:	LCFF Revenue

4A1. Calculating the District's LCFF Revenue Standard

DATA ENTRY: Enter data in Step 1a for the two subsequent fiscal years. All other data is extracted or calculated. Enter data for Steps 2a through 2b1. All other data is calculated.

Note: Due to the full implementation of LCFF, gap funding and the economic recovery target increment payment amounts are no longer applicable.

Projected LCFF Revenue

Prior Year

Step 1 - Change in Population	(2022-23)

Budget Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

a.

b.

c.

d.

ADA (Funded) (Form A, lines A6 and C4)

Prior Year ADA (Funded)

Difference (Step 1a minus Step 1b)

Percent Change Due to Population (Step 1c

divided by Step 1b)

41,883.47
	41,228.56
	40,661.45
	40,665.12
	
	41,883.47
	41,228.56
	40,661.45
	
	(654.91)
	(567.11)
	3.67

(1.56%)
	
(1.38%)
	
.01%

Step 2 - Change in Funding Level

a.	Prior Year LCFF Funding

b1.	COLA percentage

b2.	COLA amount (proxy for purposes of this criterion)

c.	Percent Change Due to Funding Level (Step 2b2 divided by Step 2a)

467,681,062.00
	498,453,790.00
	510,333,069.00
	
8.22%
	3.94%
	3.29%
	
38,443,383.30
	19,639,079.33
	16,789,957.97
	
8.22%
	3.94%
	3.29%

Step 3 - Total Change in Population and Funding Level (Step 1d plus Step 2c)

LCFF Revenue Standard (Step 3, plus/minus 1%):

6.66%
	2.56%
	3.30%
	
5.66% to 7.66%
	1.56% to 3.56%
	2.30% to 4.30%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 5	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

4A2. Alternate LCFF Revenue Standard - Basic Aid

DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated.

Basic Aid District Projected LCFF Revenue

Prior Year

(2022-23)

Budget Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

Projected Local Property Taxes (Form 01, Objects 8021 - 8089)

Percent Change from Previous Year

Basic Aid Standard (percent change from pr

104,989,908.00
	93,454,933.00
	90,846,264.00
	90,695,181.00

evious year, plus/minus 1%):
	N/A
	N/A
	N/A
	
	N/A
	N/A
	N/A

4A3. Alternate LCFF Revenue Standard - Necessary Small School

DATA ENTRY: All data are extracted or calculated.

Necessary Small School District Projected LCFF Revenue

Budget Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

Necessary Small School Standard (COLA Step 2c, plus/minus 1%):

N/A
	N/A
	N/A

4B. Calculating the District's Projected Change in LCFF Revenue

DATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for LCFF Revenue; all other data are extracted or calculated.

Prior Year

(2022-23)

Budget Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

LCFF Revenue (Fund 01, Objects 8011, 8012, 8020-8089)

District's Projec

469,282,348.00
	500,827,907.00
	510,333,069.00
	526,970,846.00
	
ted Change in LCFF Revenue:
LCFF Revenue Standard
Status:
	6.72%
	1.90%
	3.26%
	
	5.66% to 7.66%
	1.56% to 3.56%
	2.30% to 4.30%
	
	Met
	Met
	Met

4C. Comparison of District LCFF Revenue to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD MET - Projected change in LCFF revenue has met the standard for the budget and two subsequent fiscal years.

Explanation:

(required if NOT met)

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 6	Printed: 8/14/2023 2:35 PM

Clovis Unified Fresno County

5.	CRITERION: Salaries and Benefits

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the budget year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or the district's required reserves percentage.

5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: All data are extracted or calculated.

Estimated/Unaudited Actuals - Unrestricted (Resources 0000-

1999)

Ratio

Fiscal Year

Salaries and Benefits

(Form 01, Objects 1000-

3999)

Total Expenditures

(Form 01, Objects 1000-

7499)

of Unrestricted Salaries and Benefits

to Total Unrestricted

Expenditures

Third Prior Year (2020-21)
Second Prior Year (2021-22)
First Prior Year (2022-23)
	308,723,499.69
	352,178,702.06
	87.7%
	
	334,676,352.20
	377,954,002.78
	88.5%
	
	373,289,092.79
	430,723,765.93
	86.7%
	
Historical Average Ratio:
	87.6%

Budget Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

District's Reserve Standard Percentage (Criterion 10B, Line 4):

District's Salaries and Benefits Standard

(historical average ratio, plus/minus the greater

of 3% or the district's reserve standard percentage):

2.0%
	2.0%
	2.0%

84.6% to 90.6%

84.6% to 90.6%

84.6% to 90.6%

5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: If Form MYP exists, Unrestricted Salaries and Benefits, and Total Unrestricted Expenditures data for the 1st and 2nd Subsequent Years will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Budget - Unrestricted

(Resources 0000-1999)

Salaries and Benefits

(Form 01, Objects 1000-3999)

Fiscal Year	(Form MYP, Lines B1-B3)

Total Expenditures

(Form 01, Objects 1000-7499)

(Form MYP, Lines B1-B8,

B10)

Ratio

of Unrestricted Salaries and Benefits

to Total Unrestricted

Expenditures

Status

Budget Year (2023-24)
1st Subsequent Year (2024-25)
2nd Subsequent Year (2025-26)
	383,153,155.28
	451,986,958.49
	84.8%
	Met
	
	395,414,357.46
	466,785,350.99
	84.7%
	Met
	
	405,576,419.46
	479,134,586.99
	84.6%
	Met

5C. Comparison of District Salaries and Benefits Ratio to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the budget and two subsequent fiscal years.

Explanation:

(required if NOT met)

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 7	Printed: 8/14/2023 2:35 PM

Clovis Unified Fresno County

6.

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

CRITERION: Other Revenues and Expenditures

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies,

and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount by more than the percentage change in population and the funded cost-of-living adjustment (COLA) plus or minus ten percent.

For each major object category, changes that exceed the percentage change in population and the funded COLA plus or minus five percent must be explained.

6A. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges

DATA ENTRY: All data are extracted or calculated.

Budget Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1. District's Change in Population and Funding Level

(Criterion 4A1, Step 3):

2. District's Other Revenues and Expenditures

Standard Percentage Range (Line 1, plus/minus 10%):

3. District's Other Revenues and Expenditures

Explanation Percentage Range (Line 1, plus/minus 5%):

6.66%
	
2.56%
	
3.30%

-3.34% to 16.66%
	
-7.44% to 12.56%
	
-6.70% to 13.30%

1.66% to 11.66%
	
-2.44% to 7.56%
	
-1.70% to 8.30%

6B. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 6A, Line 3)

DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year data for each revenue and expenditure section will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range.

Object Range / Fiscal Year

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYP, Line A2)

Percent Change

Amount	Over Previous Year

Change Is Outside

Explanation Range

First Prior Year (2022-23)

Budget Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

56,290,446.30
		
46,368,724.22
	(17.63%)
	Yes
	
20,011,772.00
	(56.84%)
	Yes
	
20,011,772.00
	0.00%
	No

Explanation:

(required if Yes)

Federal revenue changes are a result of the planned obsolescence of COVID relief funds provided by the Federal

government.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYP, Line A3)

First Prior Year (2022-23)

Budget Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

160,507,425.90
		
99,854,881.86
	(37.79%)
	Yes
	
98,943,529.00
	(.91%)
	No
	
98,981,862.00
	.04%
	No

Explanation:

(required if Yes)

State revenue decreases are largely a result of the removal of onetime funding from state grants such as the Arts, Music &

Instructional Materials grant along with the Learning Recovery Emergency Block grant.

Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYP, Line A4)

First Prior Year (2022-23)

Budget Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

18,936,138.90
		
15,416,067.54
	(18.59%)
	Yes
	
15,416,068.00
	0.00%
	No
	
15,416,068.00
	0.00%
	No

Explanation:

(required if Yes)

Local revenue decreased due to changes in anticipated revenue earned from interest and other local onetime grants. Local

revenue for grants will be added to the budget as the district applies and receives award for such grants.

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 8	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYP, Line B4)

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

First Prior Year (2022-23)

Budget Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

54,729,279.16
		
52,315,910.00
	(4.41%)
	Yes
	
48,694,179.00
	(6.92%)
	Yes
	
49,110,593.00
	.86%
	No

Explanation:

(required if Yes)

The 2022-23 and 2023-24 budget still contain budget for onetime expenditures, which lead to variations in anticipated expenditures larger than normal. The 2024-25 and 2025-26 budgets start to see a return to more normal levels given the
exhaustion of onetime funds.

Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYP, Line B5)

First Prior Year (2022-23)

Budget Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

49,982,105.20
		
43,432,088.18
	(13.10%)
	Yes
	
43,625,640.00
	.45%
	No
	
45,890,052.00
	5.19%
	No

Explanation:

(required if Yes)

The 2022-23 and 2023-24 budget still contain budget for onetime expenditures, which lead to variations in anticipated expenditures larger than normal. The 2024-25 and 2025-26 budgets start to see a return to more normal levels given the
exhaustion of onetime funds.

6C. Calculating the District's Change in Total Operating Revenues and Expenditures (Section 6A, Line 2)

DATA ENTRY: All data are extracted or calculated.

Percent Change

Object Range / Fiscal Year	Amount	Over Previous Year	Status

Total Federal, Other State, and Other Local Revenue (Criterion 6B)

First Prior Year (2022-23)

Budget Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

235,734,011.10
		
161,639,673.62
	(31.43%)
	Not Met
	
134,371,369.00
	(16.87%)
	Not Met
	
134,409,702.00
	.03%
	Met

Total Books and Supplies, and Services and Other Operating Expenditures (Criterion 6B)

First Prior Year (2022-23)

Budget Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

104,711,384.36
		
95,747,998.18
	(8.56%)
	Not Met
	
92,319,819.00
	(3.58%)
	Met
	
95,000,645.00
	2.90%
	Met

6D. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 6B if the status in Section 6C is not met; no entry is allowed below.

1a.	STANDARD NOT MET - Projected total operating revenues have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:

Federal Revenue

(linked from 6B

if NOT met)

Explanation:

Other State Revenue

(linked from 6B

if NOT met)

Explanation:

Other Local Revenue

(linked from 6B

if NOT met)

Federal revenue changes are a result of the planned obsolescence of COVID relief funds provided by the Federal government.

State revenue decreases are largely a result of the removal of onetime funding from state grants such as the Arts, Music & Instructional Materials grant along with the Learning Recovery Emergency Block grant.

Local revenue decreased due to changes in anticipated revenue earned from interest and other local onetime grants. Local

revenue for grants will be added to the budget as the district applies and receives award for such grants.

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 9	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

1b.	STANDARD NOT MET - Projected total operating expenditures have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating expenditures within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:

Books and Supplies

(linked from 6B

if NOT met)

Explanation:

Services and Other Exps

(linked from 6B

if NOT met)

The 2022-23 and 2023-24 budget still contain budget for onetime expenditures, which lead to variations in anticipated expenditures larger than normal. The 2024-25 and 2025-26 budgets start to see a return to more normal levels given the exhaustion of onetime funds.

The 2022-23 and 2023-24 budget still contain budget for onetime expenditures, which lead to variations in anticipated expenditures larger than normal. The 2024-25 and 2025-26 budgets start to see a return to more normal levels given the
exhaustion of onetime funds.

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 10	Printed: 8/14/2023 2:35 PM

Clovis Unified Fresno County

7.	CRITERION: Facilities Maintenance

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amount required pursuant to Education Code Section 17070.75, if applicable, and that the district is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)

NOTE:	EC Section 17070.75 requires the district to deposit into the account a minimum amount equal to or greater than three percent of the total general fund expenditures and other financing uses for that fiscal year. Statute exlude the following resource codes from the total general fund expenditures calculation: 3212, 3213, 3214, 3216, 3218, 3219, 3225, 3226, 3227, 3228, 5316, 5632, 5633, 5634, 7027, and 7690.

DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all other data are extracted or calculated. If standard is not met, enter an X in the appropriate box and enter an explanation, if applicable.

1.     a. For districts that are the AU of a SELPA, do you choose to exclude revenues that are passed through to participating members of

the SELPA from the OMMA/RMA required minimum contribution calculation?	No

b. Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section 17070.75(b)(2)(D)

(Fund 10, resources 3300-3499, 6500-6540 and 6546, objects 7211-7213 and 7221-7223)	0.00

2.     Ongoing and Major Maintenance/Restricted Maintenance Account

a. Budgeted Expenditures and Other Financing Uses (Form 01, objects 1000-7999, exclude resources 3212, 3213, 3214, 3216, 3218, 3219, 3225, 3226, 3227, 3228, 5316, 5632, 5633, 5634, 7027, and 7690)

b. Plus: Pass-through Revenues and Apportionments (Line 1b, if line 1a is No)

c. Net Budgeted Expenditures and Other Financing

Uses

589,324,092.19

3% Required	Budgeted Contribution¹

Minimum Contribution	to the Ongoing and Major
(Line 2c times 3%)	Maintenance Account	Status

0.00

589,324,092.19

17,679,722.77

17,514,845.00
	
Not Met

¹ Fund 01, Resource 8150, Objects 8900-8999

If standard is not met, enter an X in the box that best describes why the minimum required contribution was not made:

Explanation:

(required if NOT met

and Other is marked)

	Not applicable (district does not participate in the Leroy F. Greene School Facilities Act of 1998)
Exempt (due to district's small size [EC Section 17070.75 (b)(2)(E)])
Other (explanation must be provided)

X
		
There was a calculation error during the development of the routine restricted maintenance budget that was not caught until after the completion of the budget. This error will be corrected in First Interim's budget.

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 11	Printed: 8/14/2023 2:35 PM

Clovis Unified Fresno County

8.	CRITERION: Deficit Spending

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's available reserves¹ as a percentage of total expenditures and other financing uses² in two out of three prior fiscal years.

8A. Calculating the District's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated.

Third Prior Year

(2020-21)

Second Prior Year

(2021-22)

First Prior Year

(2022-23)

1.	District's Available Reserve Amounts (resources 0000-1999)

a. Stabilization Arrangements

(Funds 01 and 17, Object 9750)

b. Reserve for Economic Uncertainties

(Funds 01 and 17, Object 9789)

c. Unassigned/Unappropriated

(Funds 01 and 17, Object 9790)

d. Negative General Fund Ending Balances in Restricted

Resources (Fund 01, Object 979Z, if negative, for each of

resources 2000-9999)

e. Available Reserves (Lines 1a through 1d)

2.	Expenditures and Other Financing Uses

a. District's Total Expenditures and Other Financing Uses

(Fund 01, objects 1000-7999)

b. Plus: Special Education Pass-through Funds (Fund 10, resources

3300-3499, 6500-6540 and 6546, objects 7211-7213 and 7221-7223)

c. Total Expenditures and Other Financing Uses

(Line 2a plus Line 2b)

3.	District's Available Reserve Percentage

(Line 1e divided by Line 2c)

0.00

0.00

65,202,933.00

0.00
	
0.00
	
0.00

116,853,505.74
	
56,282,327.74
	
49,610,338.18

0.00

0.00

(.18)
	
116,853,505.74
	56,282,327.74
	114,813,271.00

521,016,861.37

569,588,704.83

652,029,324.11

0.00

521,016,861.37
	
569,588,704.83
	
652,029,324.11

22.4%
	
9.9%
	
17.6%

District's Deficit Spending Standard Percentage Levels

(Line 3 times 1/3):

7.5%
	
3.3%
	
5.9%

¹Available reserves are the unrestricted amounts in the Stabilization Arrangement, Reserve for Economic Uncertainties, and Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund.

²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.

8B. Calculating the District's Deficit Spending Percentages

DATA ENTRY: All data are extracted or calculated.

Fiscal Year

Net Change in

Unrestricted Fund Balance

(Form 01, Section E)

Total Unrestricted Expenditures

and Other Financing Uses

(Form 01, Objects 1000-

7999)

Deficit Spending Level

(If Net Change in Unrestricted Fund

Balance is negative, else

N/A)

Status

Third Prior Year (2020-21)
Second Prior Year (2021-22)
First Prior Year (2022-23)
Budget Year (2023-24) (Information only)
	15,564,228.09
	353,555,222.70
	N/A
	Met
	
	(3,599,978.90)
	386,579,752.33
	.9%
	Met
	
	4,873,780.00
	435,394,831.99
	N/A
	Met
	
	19,165,915.07
	456,158,094.49

8C. Comparison of District Deficit Spending to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 12	Printed: 8/14/2023 2:35 PM

Clovis Unified Fresno County

1a.

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

STANDARD MET - Unrestricted deficit spending, if any, has not exceeded the standard percentage level in two or more of the three prior years.

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

Explanation:

(required if NOT met)

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 13	Printed: 8/14/2023 2:35 PM

Clovis Unified Fresno County

9.	CRITERION: Fund Balance

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more than the following percentage levels:

Percentage Level ¹

1.7%

1.3%

1.0%

0.7%

0.3%

District ADA

0     to 300

301     to 1,000

1,001     to 30,000

30,001     to 400,000

400,001     and over

¹ Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves for economic uncertainties over a three year period.

District Estimated P-2 ADA (Form A, Lines A6 and C4):	40,388

District's Fund Balance Standard Percentage Level:	.7%

9A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages

DATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Unrestricted General Fund Beginning Balance ²

(Form 01, Line F1e, Unrestricted Column)

Beginning Fund Balance

Variance Level

Fiscal Year	Original Budget	Estimated/Unaudited Actuals       (If overestimated, else N/A)	Status

Third Prior Year (2020-21)
Second Prior Year (2021-22)
First Prior Year (2022-23)
Budget Year (2023-24) (Information only)
	112,263,853.34
	124,516,976.99
	N/A
	Met
	
	127,191,872.80
	140,081,205.08
	N/A
	Met
	
	121,054,730.83
	136,481,226.18
	N/A
	Met
	
	141,355,006.18

² Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)

9B. Comparison of District Unrestricted Beginning Fund Balance to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD MET - Unrestricted general fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:

(required if NOT met)

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 14	Printed: 8/14/2023 2:35 PM

Clovis Unified Fresno County

10.	CRITERION: Reserves

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts² as applied to total expenditures and other financing uses³:

DATA ENTRY: Budget Year data are extracted. If Form MYP exists, 1st and 2nd Subsequent Year data will be extracted. If not, enter district regular ADA and charter school ADA

corresponding to financial data reported in the General Fund, only, for the two subsequent years.

Percentage Level

5% or $80,000 (greater of)

4% or $80,000 (greater of)

3%

2%

1%

District ADA

0     to 300

301     to 1,000

1,001     to 30,000

30,001     to 400,000

400,001     and over

¹ Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve for Economic Uncertainties, and Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund.

² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment, as referenced in Education Code Section 42238.02, rounded to the nearest thousand.

³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.

Budget Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

District Estimated P-2 ADA (Budget Year, Form A, Lines A4 and C4.

40,388
	39,744
	39,730

Subsequent Years, Form MYP, Line F2, if available.)

District's Reserve Standard Percentage Level:

2%
	2%
	2%

10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)

DATA ENTRY: For SELPA AUs, if Form MYP exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button

for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Budget Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYP, Lines F1a, F1b1, and F1b2):

1.	Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members?	Yes

2.	If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s):

Budget Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

b. Special Education Pass-through Funds

(Fund 10, resources 3300-3499, 6500-6540 and 6546,

objects 7211-7213 and 7221-7223)

0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years.

All other data are extracted or calculated.

Budget Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	Expenditures and Other Financing Uses

(Fund 01, objects 1000-7999) (Form MYP, Line B11)

2.	Plus: Special Education Pass-through

(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No)

3.	Total Expenditures and Other Financing Uses

(Line B1 plus Line B2)

4.	Reserve Standard Percentage Level

5.	Reserve Standard - by Percent

(Line B3 times Line B4)

6.	Reserve Standard - by Amount

643,509,200.98
	
639,420,043.73
	
655,883,678.73

643,509,200.98
	
639,420,043.73
	
655,883,678.73
	
2%
	2%
	2%

12,870,184.02
	
12,788,400.87
	
13,117,673.57

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 15	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

($80,000 for districts with 0 to 1,000 ADA, else 0)
7.	District's Reserve Standard
(Greater of Line B5 or Line B6)
	0.00
	0.00
	0.00

12,870,184.02
	
12,788,400.87
	
13,117,673.57

10C. Calculating the District's Budgeted Reserve Amount

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 through 7 will be extracted; if not, enter data for the two subsequent years.

All other data are extracted or calculated.

Reserve Amounts (Unrestricted resources 0000-1999 except Line 4):	Budget Year (2023-24)

1st Subsequent Year (2024-

25)

2nd Subsequent Year

(2025-26)

1.	General Fund - Stabilization Arrangements

(Fund 01, Object 9750) (Form MYP, Line E1a)

2.	General Fund - Reserve for Economic Uncertainties

(Fund 01, Object 9789) (Form MYP, Line E1b)

3.	General Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYP, Line E1c)

4.	General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)

(Form MYP, Line E1d)

5.	Special Reserve Fund - Stabilization Arrangements

(Fund 17, Object 9750) (Form MYP, Line E2a)

6.	Special Reserve Fund - Reserve for Economic Uncertainties

(Fund 17, Object 9789) (Form MYP, Line E2b)

7.	Special Reserve Fund - Unassigned/Unappropriated Amount

(Fund 17, Object 9790) (Form MYP, Line E2c)

8.	District's Budgeted Reserve Amount

(Lines C1 thru C7)

9.	District's Budgeted Reserve Percentage (Information only)

(Line 8 divided by Section 10B, Line 3)

District's Reserve Standard

(Section 10B, Line 7):

Status:

64,350,920.00

0.00

64,128,266.25
	
174,938,092.26
	
190,018,800.27

(.18)

0.00

0.00

0.00

0.00

0.00

128,479,186.07
	
174,938,092.26
	
190,018,800.27

19.97%
	
27.36%
	
28.97%

12,870,184.02
	
12,788,400.87
	
13,117,673.57
	
Met
	Met
	Met

10D. Comparison of District Reserve Amount to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.

Explanation:

(required if NOT met)

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 16	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1.	Contingent Liabilities

1a.	Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,

state compliance reviews) that may impact the budget?	No

1b.	If Yes, identify the liabilities and how they may impact the budget:

S2.	Use of One-time Revenues for Ongoing Expenditures

1a.	Does your district have ongoing general fund expenditures in the budget in excess of one percent of

the total general fund expenditures that are funded with one-time resources?	No

1b.	If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

S3.	Use of Ongoing Revenues for One-time Expenditures

1a.	Does your district have large non-recurring general fund expenditures that are funded with ongoing

general fund revenues?	No

1b.	If Yes, identify the expenditures:

S4.	Contingent Revenues

1a.	Does your district have projected revenues for the budget year or either of the two subsequent fiscal years

contingent on reauthorization by the local government, special legislation, or other definitive act

(e.g., parcel taxes, forest reserves)?	No

1b.	If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 17	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

S5.	Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the budget year and two subsequent fiscal years. Provide an explanation if contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether contributions are ongoing or one-time in nature.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the budget year and two subsequent fiscal years. Provide an explanation if transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether transfers are ongoing or one-time in nature.

Estimate the impact of any capital projects on the general fund operational budget.

District's Contributions and Transfers Standard:

-10.0% to +10.0% or -$20,000 to +$20,000

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: For Contributions, enter data in the Projection column for the 1st and 2nd Subsequent Years. Contributions for the First Prior Year and Budget Year data will be extracted. For Transfers In and Transfers Out, the First Prior Year and Budget Year data will be extracted. If Form MYP exists, the data will be extracted for the 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data for the 1st and 2nd Subsequent Years. Click the appropriate button for 1d. All other data are extracted or calculated.

Description / Fiscal Year	Projection	Amount of Change

Percent

Change

Status

1a.	Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980)

First Prior Year (2022-23)

Budget Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

(61,805,181.19)
		
(60,844,764.39)
	(960,416.80)
	(1.6%)
	Met
	
(64,426,323.00)
	3,581,558.61
	5.9%
	Met
	
(68,041,473.00)
	3,615,150.00
	5.6%
	Met

1b.	Transfers In, General Fund *

First Prior Year (2022-23)

Budget Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

1,024,516.40
		
330,000.00
	(694,516.40)
	(67.8%)
	Not Met
	
330,000.00
	0.00
	0.0%
	Met
	
330,000.00
	0.00
	0.0%
	Met

1c.	Transfers Out, General Fund *

First Prior Year (2022-23)

Budget Year (2023-24)

1st Subsequent Year (2024-25)

2nd Subsequent Year (2025-26)

9,371,066.06
		
6,971,136.00
	(2,399,930.06)
	(25.6%)
	Not Met
	
7,009,838.00
	38,702.00
	.6%
	Met
	
7,047,435.00
	37,597.00
	.5%
	Met

1d.	Impact of Capital Projects

Do you have any capital projects that may impact the general fund operational budget?	No

* Include transfers used to cover operating deficits in either the general fund or any other fund.

S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for item 1d.

1a.	MET - Projected contributions have not changed by more than the standard for the budget and two subsequent fiscal years.

Explanation:

(required if NOT met)

1b.	NOT MET - The projected transfers in to the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify the amount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timelines, for reducing or eliminating the transfers.

Explanation:	The projected transfer into the general fund have changed due to changes in anticipated COP revenue transfers.

(required if NOT met)

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 18	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

1c.	NOT MET - The projected transfers out of the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify the amount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminating the transfers.

Explanation:

(required if NOT met)

The projected transfer outs have changed due to anticipated transfer outs for deferred maintenance projects. Deferred

maintenance projects are assessed annually and will be adjusted based on the assessed needs of the district.

1d.	NO - There are no capital projects that may impact the general fund operational budget.

Project Information:

(required if YES)

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 19	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

S6.       Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payments for the budget year and two subsequent fiscal years. Explain how any increase in annual payments will be funded. Also explain how any decrease to funding sources used to pay long-term commitments will be replaced.

¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments

DATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.

1.	Does your district have long-term (multiyear) commitments?

(If No, skip item 2 and Sections S6B and S6C)	Yes

2.	If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefits other than pensions (OPEB); OPEB is disclosed in item S7A.

# of	SACS Fund and Object Codes Used For:

Years

Principal Balance

Type of Commitment	Remaining	Funding Sources (Revenues)	Debt Service (Expenditures)	as of July 1, 2023

Leases
Certificates of Participation
General Obligation Bonds
Supp Early Retirement Program
State School Building Loans
Compensated Absences
	28
	General Fund and Developer Fees
	Fund 01, Object 7438/7439
	100,615,000
	
	7
	General Fund/Special Reserve for Capital Projects
	Fund 21, Object 7438/7439
	13,100,000
	
	23
	Fund 51, Object 8611, 8612, 8614, 8571
	Fund 51, Object 7434
	426,571,745

	6
	Fund 12
	Fund 12, Object 7438/7438

252,000

Other Long-term Commitments (do not include OPEB):

					

					
					
TOTAL:
	540,538,745

Prior Year

(2022-23)

Annual Payment

Type of Commitment (continued)	(P & I)

Budget Year

(2023-24)

Annual Payment

(P & I)

1st Subsequent Year

(2024-25)

Annual Payment

(P & I)

2nd Subsequent Year

(2025-26)

Annual Payment

(P & I)

Leases
Certificates of Participation
General Obligation Bonds
Supp Early Retirement Program
State School Building Loans
Compensated Absences
	395,000
	5,663,591
	5,666,866
	5,268,261
	
	2,374,256
	2,500,600
	2,028,800
	1,959,400
	
	45,508,702
	47,179,586
	49,160,560
	34,840,279

	42,000
	42,000
	42,000
	42,000

Other Long-term Commitments (continued):

					

					
					
Total Annual Payments:
	48,319,958
	55,385,777
	56,898,226
	42,109,940
	
Has total annual payment increased over prior year (2022-23)?
	Yes
	Yes
	No

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 20	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1a.	Yes - Annual payments for long-term commitments have increased in one or more of the budget or two subsequent fiscal years. Explain how the increase in annual payments will be funded.

Explanation:

(required if Yes

to increase in total

annual payments)

The increase is directly related to the issuance of GO bonds and a COP with CVSS JPA for capital improvements and

equipment purchases.

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

DATA ENTRY: Click the appropriate Yes or No button in item 1; if Yes, an explanation is required in item 2.

1.	Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

No

2.	No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment annual payments.

Explanation:

(required if Yes)

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 21	Printed: 8/14/2023 2:35 PM

Clovis Unified Fresno County

S7.	Unfunded Liabilities

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate the actuarially determined contribution (if available); and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).

Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate the required contribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.).

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other than Pensions (OPEB)

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line 5b.

1	Does your district provide postemployment benefits other

than pensions (OPEB)? (If No, skip items 2-5)	No

2.	For the district's OPEB:

a. Are they lifetime benefits?	No

b. Do benefits continue past age 65?	Yes

c. Describe any other characteristics of the district's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits:

In 2011 the District lifetime benefits plan changed. You must be employed by the District for 30 years and pay established premiums for lifetime benefits. The District plan becomes secondary to Medicare once an employee or their dependent reaches age 65.

3	a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method?

b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or	Self-Insurance Fund	Governmental Fund

governmental fund

25,207,372

4.	OPEB Liabilities

a. Total OPEB liability

b. OPEB plan(s) fiduciary net position (if applicable)

c. Total/Net OPEB liability (Line 4a minus Line 4b)

d. Is total OPEB liability based on the district's estimate

or an actuarial valuation?

e. If based on an actuarial valuation, indicate the measurement date

of the OPEB valuation

371,921,307.00

371,921,307.00

Actuarial

2/7/2023

Budget Year

5.	OPEB Contributions	(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

a. OPEB actuarially determined contribution (ADC), if available, per

actuarial valuation or Alternative Measurement

Method

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752)

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount)

d. Number of retirees receiving OPEB benefits

			

10,959,863.80
	
11,745,479.00
	
12,798,356.00
	
10,679,021.00
	11,745,479.00
	12,798,356.00
	
1,417.00
	1,417.00
	1,417.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 22	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

S7B. Identification of the District's Unfunded Liability for Self-Insurance Programs

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.

1	 Does your district operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB, which is covered in Section S7A) (If No, skip items 2-4)

Yes

2	Describe each self-insurance program operated by the district, including details for each such as level of risk retained, funding approach, basis for valuation (district's estimate or actuarial), and date of the valuation:

Workers' Compensation is self-funded up to $350,000. Health Insurance is self-funded. Disability for non-management classified employees is self-funded up to $45,000.

3.	Self-Insurance Liabilities

a. Accrued liability for self-insurance programs

b. Unfunded liability for self-insurance programs

392,290,557.00
	
392,290,557.00

Budget Year

4.	Self-Insurance Contributions	(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

a. Required contribution (funding) for self-insurance programs

b. Amount contributed (funded) for self-insurance programs

10,679,021.00
	11,745,479.00
	12,798,356.00
	
10,679,021.00
	11,745,479.00
	12,798,356.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 23	Printed: 8/14/2023 2:35 PM

Clovis Unified Fresno County

S8.	Status of Labor Agreements

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

Analyze the status of all employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff:

The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the district governing board and

superintendent.

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim)

(2022-23)

Budget Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

Number of certificated (non-management) full - time -

equivalent(FTE) positions

1989
	
2005.77
	
2013.65
	
2019.14

Certificated (Non-management) Salary and Benefit Negotiations

1.	Are salary and benefit negotiations settled for the budget year?	No

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7.

A proposal will be submitted to the Board on June 14th, 2023.

Negotiations Settled

2a.	Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b.	Per Government Code Section 3547.5(b), was the agreement certified

by the district superintendent and chief business official?	No

If Yes, date of Superintendent and CBO certification:

3.	Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the agreement?	No

If Yes, date of budget revision board adoption:

4.	Period covered by the agreement:

5.	Salary settlement:

Begin Date:

Budget Year

(2023-24)

End Date:

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

Is the cost of salary settlement included in the budget and multiyear

projections (MYPs)?

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior year

or

Multiyear Agreement

Total cost of salary settlement

% change in salary schedule from prior year (may enter text, such as
"Reopener")

No
	
No
	
No

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 24	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1 General Fund
School District Criteria and Standards

Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

Identify the source of funding that will be used to support multiyear salary commitments:

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 25	Printed: 8/14/2023 2:35 PM

Clovis Unified Fresno County

Negotiations Not Settled

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

6.	Cost of a one percent increase in salary and statutory benefits	$2,026,587

Budget Year

(2023-24)

7.	Amount included for any tentative salary schedule increases

Budget Year

1st Subsequent Year

(2024-25)

1st Subsequent Year

2nd Subsequent Year

(2025-26)

2nd Subsequent Year

Certificated (Non-management) Health and Welfare (H&W) Benefits	(2023-24)	(2024-25)	(2025-26)

1.	Are costs of H&W benefit changes included in the budget and MYPs?

2.	Total cost of H&W benefits

3.	Percent of H&W cost paid by employer

4.	Percent projected change in H&W cost over prior year

Certificated (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget?

If Yes, amount of new costs included in the budget and MYPs

If Yes, explain the nature of the new costs:

Yes
	
Yes
	
Yes

			

No

Budget Year

Certificated (Non-management) Step and Column Adjustments	(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	Are step & column adjustments included in the budget and MYPs?

2.	Cost of step & column adjustments

3.	Percent change in step & column over prior year

Yes
	
Yes
	
Yes
	
1160287
	1171890
	1183609
	
1.0%
	1.0%
	1.0%

Budget Year

Certificated (Non-management) Attrition (layoffs and retirements)	(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	Are savings from attrition included in the budget and MYPs?

2.	Are additional H&W benefits for those laid-off or retired employees included in the budget and MYPs?

Certificated (Non-management) - Other

List other significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 26	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim)

(2022-23)

Budget Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

Number of classified(non - management) FTE positions

2269
	2279
	2289
	2299

Classified (Non-management) Salary and Benefit Negotiations

1.	Are salary and benefit negotiations settled for the budget year?	No

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7.

A proposal will be taken to the Board on June 14, 2023.

Negotiations Settled

2a.	Per Government Code Section 3547.5(a), date of public disclosure

board meeting:

2b.	Per Government Code Section 3547.5(b), was the agreement certified

by the district superintendent and chief business official?	No

If Yes, date of Superintendent and CBO certification:

3.	Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the agreement?	No

If Yes, date of budget revision board adoption:

4.	Period covered by the agreement:

5.	Salary settlement:

Begin Date:

Budget Year

(2023-24)

End Date:

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

Is the cost of salary settlement included in the budget and multiyear

projections (MYPs)?

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior year

or

Multiyear Agreement

Total cost of salary settlement

% change in salary schedule from prior year (may enter text, such as
"Reopener")

No
	
No
	
No

Identify the source of funding that will be used to support multiyear salary commitments:

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 27	Printed: 8/14/2023 2:35 PM

Clovis Unified Fresno County

Negotiations Not Settled

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

6.	Cost of a one percent increase in salary and statutory benefits

7.	Amount included for any tentative salary schedule increases

Budget Year

(2023-24)

Budget Year

1st Subsequent Year

(2024-25)

1st Subsequent Year

2nd Subsequent Year

(2025-26)

2nd Subsequent Year

Classified (Non-management) Health and Welfare (H&W) Benefits	(2023-24)	(2024-25)	(2025-26)

1.	Are costs of H&W benefit changes included in the budget and MYPs?

2.	Total cost of H&W benefits

3.	Percent of H&W cost paid by employer

4.	Percent projected change in H&W cost over prior year

Classified (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget?

If Yes, amount of new costs included in the budget and MYPs

If Yes, explain the nature of the new costs:

Yes
	
Yes
	
Yes

			

			

Budget Year

Classified (Non-management) Step and Column Adjustments	(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	Are step & column adjustments included in the budget and MYPs?

2.	Cost of step & column adjustments

3.	Percent change in step & column over prior year

			
			
1.0%
	1.0%
	1.0%

Budget Year

Classified (Non-management) Attrition (layoffs and retirements)	(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	Are savings from attrition included in the budget and MYPs?

2.	Are additional H&W benefits for those laid-off or retired employees included in

the budget and MYPs?

Yes
	
Yes
	
Yes

Yes
	
Yes
	
Yes

Classified (Non-management) - Other

List other significant contract changes and the cost impact of each change (i.e., hours of employment, leave of absence, bonuses, etc.):

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 28	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim)

(2022-23)

Budget Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

Number of management, supervisor, and confidential FTE

positions

689.81
	
726.70
	
726.70
	
726.70

Management/Supervisor/Confidential

Salary and Benefit Negotiations

1.	Are salary and benefit negotiations settled for the budget year?	No

If Yes, complete question 2.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 3 and 4.

A proposal will be made to the Board on June 14, 2023.

If n/a, skip the remainder of Section S8C.

Negotiations Settled

2.	Salary settlement:	Budget Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

Is the cost of salary settlement included in the budget and multiyear

projections (MYPs)?

Total cost of salary settlement

% change in salary schedule from prior year (may enter text, such as "Reopener")

Negotiations Not Settled

	
No
	
No

			

3.	Cost of a one percent increase in salary and statutory benefits

4.	Amount included for any tentative salary schedule increases

Budget Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

Management/Supervisor/Confidential

Health and Welfare (H&W) Benefits

Budget Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	Are costs of H&W benefit changes included in the budget and MYPs?

2.	Total cost of H&W benefits

3.	Percent of H&W cost paid by employer

4.	Percent projected change in H&W cost over prior year

Yes
	
Yes
	
Yes

			

Management/Supervisor/Confidential

Step and Column Adjustments

Budget Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	Are step & column adjustments included in the budget and MYPs?

2.	Cost of step and column adjustments

3.	Percent change in step & column over prior year

Yes
	
Yes
	
Yes

1.0%
	1.0%
	1.0%

Management/Supervisor/Confidential

Other Benefits (mileage, bonuses, etc.)

Budget Year

(2023-24)

1st Subsequent Year

(2024-25)

2nd Subsequent Year

(2025-26)

1.	Are costs of other benefits included in the budget and MYPs?

2.	Total cost of other benefits

3.	Percent change in cost of other benefits over prior year

Yes
	
Yes
	
Yes

			

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 29	Printed: 8/14/2023 2:35 PM

Clovis Unified Fresno County

S9.	Local Control and Accountability Plan (LCAP)

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

Confirm that the school district's governing board has adopted an LCAP or an update to the LCAP effective for the budget year.

DATA ENTRY: Click the appropriate Yes or No button in item 1, and enter the date in item 2.

1. Did or will the school district's governing board adopt an LCAP or an update to the LCAP effective for the budget year?

2. Adoption date of the LCAP or an update to the LCAP.

S10.	LCAP Expenditures

Confirm that the school district's budget includes the expenditures necessary to implement the LCAP or annual update to the LCAP.

DATA ENTRY: Click the appropriate Yes or No button.

Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as described

in the Local Control and Accountability Plan and Annual Update Template?

Yes
	
Jun 14, 2023

Yes

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 30	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1 General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS
E8B5CCP78C(2023-24)

ADDITIONAL FISCAL INDICATORS

The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, but may alert the reviewing agency to the need for additional review. DATA ENTRY: Click the appropriate Yes or No button for items A1 through A9 except item A3, which is automatically completed based on data in

Criterion 2.

A1.

A2.

A3.

A4.

A5.

A6.

A7.

A8.

A9.

Do cash flow projections show that the district will end the budget year with a

negative cash balance in the general fund?

Is the system of personnel position control independent from the payroll system?

Is enrollment decreasing in both the prior fiscal year and budget year? (Data from the

enrollment budget column and actual column of Criterion 2A are used to determine Yes or No)

Are new charter schools operating in district boundaries that impact the district's

enrollment, either in the prior fiscal year or budget year?

Has the district entered into a bargaining agreement where any of the budget

or subsequent years of the agreement would result in salary increases that

are expected to exceed the projected state funded cost-of-living adjustment?

Does the district provide uncapped (100% employer paid) health benefits for current or

retired employees?

Is the district's financial system independent of the county office system?

Does the district have any reports that indicate fiscal distress pursuant to Education

Code Section 42127.6(a)? (If Yes, provide copies to the county office of education)

Have there been personnel changes in the superintendent or chief business

official positions within the last 12 months?

No

Yes

No

No

No

No

Yes

No

No

When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments:
(optional)

End of School District Budget Criteria and Standards Review

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CS_District, Version 5	Page 31	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

Budget, July 1

Student Activity Special Revenue Fund

Expenditures by Object

10 62117 0000000 Form 08
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget
	
Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	0.00
	0.00
	0.0%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
B. EXPENDITURES
1) Certificated Salaries	1000-1999
2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect                                                               7100-7299, Costs)                                                                                                                                   7400-7499
8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

0.00

0.00

0.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In	8900-8929
b) Transfers Out	7600-7629

2) Other Sources/Uses
a) Sources	8930-8979
b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
0.00
	
0.00
	
0.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited	9791
b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance
a) Nonspendable
Revolving Cash	9711
Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed
Stabilization Arrangements	9750

3,478,945.63

3,478,945.63

0.0%
	
	0.00
	0.00
	0.0%
	
	3,478,945.63
	3,478,945.63
	0.0%
	
	0.00
	0.00
	0.0%
	
	3,478,945.63
	3,478,945.63
	0.0%
	
	3,478,945.63
	3,478,945.63
	0.0%

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	3,478,945.63
	3,478,945.63
	0.0%

0.00
	
0.00
	
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-F, Version 5	Page 1	Printed: 8/14/2023 2:17 PM

9111
8662

Clovis Unified

Fresno County

Budget, July 1

Student Activity Special Revenue Fund

Expenditures by Object

10 62117 0000000 Form 08
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget
	
Percent Difference
	
Other Commitments	9760
	0.00
	0.00
	0.0%
	
d) Assigned
		
0.00
	
0.00
	
0.0%
	
Other Assignments
	9780
				
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties	9789
Unassigned/Unappropriated Amount	9790
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash
a) in County Treasury	9110
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks	9120

c) in Revolving Cash Account	9130

d) with Fiscal Agent/Trustee	9135

e) Collections Awaiting Deposit	9140

2) Investments	9150

3) Accounts Receivable	9200

4) Due from Grantor Government	9290

5) Due from Other Funds	9310

6) Stores	9320

7) Prepaid Expenditures	9330

8) Other Current Assets	9340

9) Lease Receivable	9380

10) TOTAL, ASSETS

0.00

0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources	9490
2) TOTAL, DEFERRED OUTFLOWS
	
0.00
			
	0.00
			
I. LIABILITIES
1) Accounts Payable	9500
2) Due to Grantor Governments	9590

3) Due to Other Funds	9610

4) Current Loans	9640

5) Unearned Revenues	9650

6) TOTAL, LIABILITIES
	
0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources	9690
2) TOTAL, DEFERRED INFLOWS
	
0.00
			
	0.00
			
K. FUND EQUITY
Ending Fund Balance, June 30
(G10 + H2) - (I6 + J2)

0.00
			
REVENUES
Sale of Equipment and Supplies	8631
All Other Sales	8639

Interest	8660

Net Increase (Decrease) in the Fair Value of Investments
All Other Fees and Contracts	8689
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-F, Version 5	Page 2	Printed: 8/14/2023 2:17 PM

5600

Clovis Unified

Fresno County

Budget, July 1

Student Activity Special Revenue Fund

Expenditures by Object

10 62117 0000000 Form 08
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget
	
Percent Difference
	
All Other Local Revenue	8699

TOTAL, REVENUES
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
CERTIFICATED SALARIES
Certificated Teachers' Salaries	1100
Certificated Pupil Support Salaries	1200

Certificated Supervisors' and Administrators' Salaries	1300

Other Certificated Salaries	1900

TOTAL, CERTIFICATED SALARIES
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
CLASSIFIED SALARIES
Classified Instructional Salaries	2100
Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries	2300

Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102
PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
BOOKS AND SUPPLIES
Materials and Supplies	4300
Noncapitalized Equipment	4400

TOTAL, BOOKS AND SUPPLIES
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100
Dues and Memberships	5300

Insurance	5400-5450

Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and
Operating Expenditures	5800
Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
CAPITAL OUTLAY
Equipment	6400
Equipment Replacement	6500

Lease Assets	6600

Subscription Assets	6700
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-F, Version 5	Page 3	Printed: 8/14/2023 2:17 PM

Clovis Unified

Fresno County

Budget, July 1

Student Activity Special Revenue Fund

Expenditures by Object

10 62117 0000000 Form 08
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget
	
Percent Difference
	
TOTAL, CAPITAL OUTLAY
	0.00
	0.00
	0.0%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - Interfund	7350
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

0.00

0.00

0.0%

0.00
	
0.00
	
0.0%
	
TOTAL, EXPENDITURES
	0.00
	0.00
	0.0%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In	8919
(a) TOTAL, INTERFUND TRANSFERS IN

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%
	
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out	7619
(b) TOTAL, INTERFUND TRANSFERS OUT
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
OTHER SOURCES/USES
SOURCES
Proceeds from Disposal of Capital Assets	8953
Transfers from Funds of
Lapsed/Reorganized LEAs	8965
Proceeds from Leases	8972

Proceeds from SBITAs	8974

(c) TOTAL, SOURCES

0.00

0.00

0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
USES
Transfers of Funds from
Lapsed/Reorganized LEAs	7651
(d) TOTAL, USES

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%
	
CONTRIBUTIONS
Contributions from Unrestricted Revenues	8980
Contributions from Restricted Revenues	8990

(e) TOTAL, CONTRIBUTIONS
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
TOTAL, OTHER FINANCING SOURCES/USES
(a- b + c - d + e)
	
0.00
	
0.00
	
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-F, Version 5	Page 4	Printed: 8/14/2023 2:17 PM

7699

Clovis Unified

Fresno County

Budget, July 1

Student Activity Special Revenue Fund

Expenditures by Function

10 62117 0000000 Form 08
E8B5CCP78C(2023-24)

Description	Function Codes	Object Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget
	
Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	0.00
	0.00
	0.0%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
B. EXPENDITURES (Objects 1000-7999)
1) Instruction	1000-1999
2) Instruction - Related Services	2000-2999

3) Pupil Services	3000-3999

4) Ancillary Services	4000-4999

5) Community Services	5000-5999

6) Enterprise	6000-6999

7) General Administration	7000-7999

8) Plant Services	8000-8999

9) Other Outgo	9000-9999	Except 7600-

10) TOTAL, EXPENDITURES
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

0.00

0.00

0.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In	8900-8929
b) Transfers Out	7600-7629

2) Other Sources/Uses
a) Sources	8930-8979
b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
0.00
	
0.00
	
0.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited	9791
b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance
a) Nonspendable
Revolving Cash	9711
Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

3,478,945.63

3,478,945.63

0.0%
	
	0.00
	0.00
	0.0%
	
	3,478,945.63
	3,478,945.63
	0.0%
	
	0.00
	0.00
	0.0%
	
	3,478,945.63
	3,478,945.63
	0.0%
	
	3,478,945.63
	3,478,945.63
	0.0%

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	3,478,945.63
	3,478,945.63
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-F, Version 5	Page 5	Printed: 8/14/2023 2:17 PM

Clovis Unified

Fresno County

Budget, July 1

Student Activity Special Revenue Fund

Expenditures by Function

10 62117 0000000 Form 08
E8B5CCP78C(2023-24)

Description	Function Codes	Object Codes
	
2022-23 Estimated Actuals
	
2023-24 Budget
	
Percent Difference
	
Stabilization Arrangements	9750
	0.00
	0.00
	0.0%
	
Other Commitments (by Resource/Object)
	9760
	0.00
	0.00
	0.0%
	
d) Assigned
		
0.00
	
0.00
	
0.0%
	
Other Assignments (by Resource/Object)	9780
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties	9789
Unassigned/Unappropriated Amount	9790

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-F, Version 5	Page 6	Printed: 8/14/2023 2:17 PM

Clovis Unified

Fresno County

Budget, July 1

Student Activity Special Revenue Fund

Exhibit: Restricted Balance Detail

10 62117 0000000 Form 08
E8B5CCP78C(2023-24)

Resource

8210

Total, Restricted Balance

Description

Student Activity Funds

2022-23 Estimated Actuals

3,478,945.63

3,478,945.63

2023-24 Budget

3,478,945.63

3,478,945.63

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-F, Version 5	Page 7	Printed: 8/14/2023 2:17 PM

7400-7499

Clovis Unified

Fresno County

Budget, July 1

Charter Schools Special Revenue Fund

Expenditures by Object

10 62117 0000000 Form 09
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
1) LCFF Sources	8010-8099
2) Federal Revenue	8100-8299
3) Other State Revenue	8300-8599
4) Other Local Revenue	8600-8799
5) TOTAL, REVENUES
	
9,920,672.00
124,084.00
1,462,376.00
116,300.00
11,623,432.00
	
10,358,627.00
0.00
346,906.00
116,700.00
10,822,233.00
	
4.4%
-100.0%
-76.3%
0.3%
-6.9%
	
B. EXPENDITURES
1) Certificated Salaries	1000-1999
2) Classified Salaries	2000-2999
3) Employee Benefits	3000-3999
4) Books and Supplies	4000-4999
5) Services and Other Operating Expenditures	5000-5999
6) Capital Outlay	6000-6999
7) Other Outgo (excluding Transfers of Indirect Costs)	7100-7299,

8) Other Outgo - Transfers of Indirect Costs	7300-7399
9) TOTAL, EXPENDITURES
	
4,922,730.00
458,460.00
2,063,256.00
465,147.00
409,385.00
30,000.00

0.00
198,909.00
8,547,887.00
	
4,964,063.00
441,078.00
2,150,839.00
371,768.00
488,517.00
0.00

0.00
167,504.00
8,583,769.00
	
0.8%
-3.8%
4.2%
-20.1%
19.3%
-100.0%

0.0%
-15.8%
0.4%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
	
3,075,545.00
	
2,238,464.00
	
-27.2%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In	8900-8929
b) Transfers Out	7600-7629
2) Other Sources/Uses
a) Sources	8930-8979
b) Uses	7630-7699
3) Contributions	8980-8999

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.0%
0.0%

0.0%
0.0%
	
	0.00
	0.00
	0.0%
	
4) TOTAL, OTHER FINANCING SOURCES/USES
		0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		3,075,545.00
	2,238,464.00
	-27.2%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
Capital Projects
Future Program Growth
Capital Projects
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780
0000	9780
0000	9780
0000	9780
9789
9790

8,189,352.02
0.00
8,189,352.02
0.00
8,189,352.02
11,264,897.02

0.00
0.00
0.00

11,264,897.02
0.00
11,264,897.02
0.00
11,264,897.02
13,503,361.02

0.00
0.00
0.00

37.6%
0.0%
37.6%
0.0%
37.6%
19.9%

0.0%
0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		1,151,070.93

0.00
0.00

10,113,826.09
9,686,432.00
427,394.09
	1,025,898.93

0.00
0.00

12,477,462.09

12,477,462.09
	-10.9%

0.0%
0.0%

23.4%

0.0%
	
		0.00
	0.00
		
		0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account

9110
9111
9120
9130

0.00
0.00
0.00
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 1	Printed: 8/14/2023 2:17 PM

Clovis Unified

Fresno County

Budget, July 1

Charter Schools Special Revenue Fund

Expenditures by Object

10 62117 0000000 Form 09
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
d) with Fiscal Agent/Trustee	9135
e) Collections Awaiting Deposit	9140
2) Investments	9150
3) Accounts Receivable	9200
4) Due from Grantor Government	9290
5) Due from Other Funds	9310
6) Stores	9320
7) Prepaid Expenditures	9330
8) Other Current Assets	9340
9) Lease Receivable	9380
10) TOTAL, ASSETS
	0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources	9490
2) TOTAL, DEFERRED OUTFLOWS
	
0.00
0.00
			
I. LIABILITIES
1) Accounts Payable	9500
2) Due to Grantor Governments	9590
3) Due to Other Funds	9610
4) Current Loans	9640
5) Unearned Revenue	9650
6) TOTAL, LIABILITIES
	
0.00
0.00
0.00
0.00
0.00
0.00
			
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources	9690
2) TOTAL, DEFERRED INFLOWS
	
0.00
0.00
			
K. FUND EQUITY
(G10 + H2) - (I6 + J2)
	
0.00
			
LCFF SOURCES
Principal Apportionment
State Aid - Current Year	8011
Education Protection Account State Aid - Current Year	8012
State Aid - Prior Years	8019
LCFF Transfers
Unrestricted LCFF Transfers - Current Year	0000	8091
All Other LCFF Transfers - Current Year	All Other	8091
Transfers to Charter Schools in Lieu of Property Taxes	8096
Property Taxes Transfers	8097
LCFF/Revenue Limit Transfers - Prior Years	8099
TOTAL, LCFF SOURCES

6,000,282.00
2,655,332.00
(22,535.00)

0.00
0.00
1,287,593.00
0.00
0.00
9,920,672.00

6,272,952.00
2,753,149.00
0.00

0.00
0.00
1,332,526.00
0.00
0.00
10,358,627.00

4.5%
3.7%
-100.0%

0.0%
0.0%
3.5%
0.0%
0.0%
4.4%
	
FEDERAL REVENUE
Maintenance and Operations	8110
Special Education Entitlement	8181
Special Education Discretionary Grants	8182
Child Nutrition Programs	8220
Donated Food Commodities	8221
Interagency Contracts Between LEAs	8285
Title I, Part A, Basic	3010	8290
Title I, Part D, Local Delinquent Programs	3025	8290
Title II, Part A, Supporting Effective Instruction	4035	8290
Title III, Part A, Immigrant Student Program	4201	8290
Title III, Part A, English Learner Program	4203	8290
Public Charter Schools Grant Program (PCSGP)	4610	8290
3040, 3060, 3061, 3150, 3155, 3180,
Other NCLB / Every Student Succeeds Act	3182, 4037, 4124,	8290 4126, 4127, 4128,
5630
Career and Technical Education	3500-3599	8290
All Other Federal Revenue	All Other	8290
TOTAL, FEDERAL REVENUE
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
124,084.00
124,084.00
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

0.0%
0.0%
-100.0%
-100.0%
	
OTHER STATE REVENUE
Other State Apportionments

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 2	Printed: 8/14/2023 2:17 PM

Clovis Unified

Fresno County

Budget, July 1

Charter Schools Special Revenue Fund

Expenditures by Object

10 62117 0000000 Form 09
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
Special Education Master Plan
Current Year	6500	8311
Prior Years	6500	8319
All Other State Apportionments - Current Year	All Other	8311
All Other State Apportionments - Prior Years	All Other	8319
Child Nutrition Programs	8520
Mandated Costs Reimbursements	8550
Lottery - Unrestricted and Instructional Materials	8560
After School Education and Safety (ASES)	6010	8590
Charter School Facility Grant	6030	8590
Drug/Alcohol/Tobacco Funds	6690, 6695	8590
California Clean Energy Jobs Act	6230	8590
Career Technical Education Incentive Grant Program	6387	8590
Specialized Secondary	7370	8590
All Other State Revenue	All Other	8590
TOTAL, OTHER STATE REVENUE
	
0.00
0.00
0.00
0.00
0.00
31,802.00
206,693.00
0.00
0.00
0.00
0.00
0.00
0.00
1,223,881.00
1,462,376.00
	
0.00
0.00
0.00
0.00
0.00
42,151.00
189,600.00
0.00
0.00
0.00
0.00
0.00
0.00
115,155.00
346,906.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
32.5%
-8.3%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
-90.6%
-76.3%
	
OTHER LOCAL REVENUE
Sales
Sale of Equipment/Supplies	8631
Sale of Publications	8632
Food Service Sales	8634
All Other Sales	8639
Leases and Rentals	8650
Interest	8660
Net Increase (Decrease) in the Fair Value of Investments	8662
Fees and Contracts
Child Development Parent Fees	8673
Transportation Fees From Individuals	8675
Interagency Services	8677

0.00
0.00
0.00
0.00
0.00
110,000.00
0.00

0.00
0.00

0.00
0.00
0.00
0.00
0.00
110,000.00
0.00

0.00

0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

0.0%
0.0%
	
		0.00
		
	0.00
	0.00
	0.0%
	
All Other Fees and Contracts
	8689
	6,300.00
	6,700.00
	6.3%
	
All Other Local Revenue
		8699
	0.00
	0.00
	0.0%
	
Tuition
	8710
	0.00
	0.00
	0.0%
	
All Other Transfers In
		8781-8783
	0.00
	0.00
	0.0%
	
Transfers of Apportionments
					
Special Education SELPA Transfers
						
From Districts or Charter Schools	6500
	8791
	0.00
	0.00
	0.0%
	
From County Offices
	6500
	8792
	0.00
	0.00
	0.0%
	
From JPAs	6500
	8793
	0.00
	0.00
	0.0%
	
Other Transfers of Apportionments
						
From Districts or Charter Schools	All Other
	8791
	0.00
	0.00
	0.0%
	
From County Offices
	All Other
	8792
	0.00
	0.00
	0.0%
	
From JPAs	All Other
	8793
	0.00
	0.00
	0.0%
	
All Other Transfers In from All Others
		8799
	0.00
	0.00
	0.0%
	
TOTAL, OTHER LOCAL REVENUE
		116,300.00
	116,700.00
	0.3%
	
TOTAL, REVENUES
			11,623,432.00
	10,822,233.00
	-6.9%
	
CERTIFICATED SALARIES
					
Certificated Teachers' Salaries
		1100
	3,997,383.42
	3,999,110.00
	0.0%
	
Certificated Pupil Support Salaries
	1200
	597,966.96
	672,133.00
	12.4%
	
Certificated Supervisors' and Administrators' Salaries
		1300
	210,543.00
	173,249.00
	-17.7%
	
Other Certificated Salaries
	1900
	116,836.62
	119,571.00
	2.3%
	
TOTAL, CERTIFICATED SALARIES
			4,922,730.00
	4,964,063.00
	0.8%
	
CLASSIFIED SALARIES
					
Classified Instructional Salaries
		2100
	126,436.00
	146,335.00
	15.7%
	
Classified Support Salaries
	2200
	0.00
	0.00
	0.0%
	
Classified Supervisors' and Administrators' Salaries
		2300
	0.00
	0.00
	0.0%
	
Clerical, Technical and Office Salaries
	2400
	254,826.00
	255,549.00
	0.3%
	
Other Classified Salaries
		2900
	77,198.00
	39,194.00
	-49.2%
	
TOTAL, CLASSIFIED SALARIES
		458,460.00
	441,078.00
	-3.8%
	
EMPLOYEE BENEFITS
						
STRS
	3101-3102
	789,897.00
	808,277.00
	2.3%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 3	Printed: 8/14/2023 2:17 PM

Clovis Unified

Fresno County

Budget, July 1

Charter Schools Special Revenue Fund

Expenditures by Object

10 62117 0000000 Form 09
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
PERS	3201-3202
OASDI/Medicare/Alternative	3301-3302
Health and Welfare Benefits	3401-3402
Unemployment Insurance	3501-3502
Workers' Compensation	3601-3602
OPEB, Allocated	3701-3702
OPEB, Active Employees	3751-3752
Other Employee Benefits	3901-3902
TOTAL, EMPLOYEE BENEFITS
	141,753.00
103,337.00
768,195.00
23,663.00
56,785.00
159,978.00
0.00
19,648.00
2,063,256.00
	243,284.00
	71.6%
6.7%
-2.5%
-89.7%
1.2%
0.3%
0.0%
1.4%
4.2%
	
		110,280.00
748,716.00
2,448.00
57,474.00
160,446.00
0.00
19,914.00
2,150,839.00
		
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials	4100
Books and Other Reference Materials	4200
Materials and Supplies	4300
Noncapitalized Equipment	4400
Food	4700
TOTAL, BOOKS AND SUPPLIES
	
4,200.00
0.00
127,472.00
333,475.00
0.00
465,147.00
	
3,500.00
0.00
288,268.00
80,000.00
0.00
371,768.00
	
-16.7%
0.0%
126.1%
-76.0%
0.0%
-20.1%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100
Travel and Conferences	5200
Dues and Memberships	5300
Insurance	5400-5450
Operations and Housekeeping Services	5500
Rentals, Leases, Repairs, and Noncapitalized Improvements	5600
Transfers of Direct Costs	5710
	
0.00
2,738.00
1,970.00
0.00
33,600.00
56,449.00
	
0.00
11,369.00
1,970.00
0.00
34,400.00
59,938.00
	
0.0%
315.2%
0.0%
0.0%
2.4%
6.2%
	
	0.00
	0.00
	0.0%
	
Transfers of Direct Costs - Interfund
	5750
	4,885.00
305,465.00
4,278.00
409,385.00
	6,243.00
363,841.00
10,756.00
488,517.00
	27.8%
19.1%
151.4%
19.3%
	
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
	5800
5900
				
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment
Equipment Replacement
Lease Assets
Subscription Assets
TOTAL, CAPITAL OUTLAY
	
6100
6170
6200
6300
6400
6500
6600
6700
	
0.00
0.00
30,000.00
0.00
0.00
0.00
0.00
0.00
30,000.00
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
0.0%
0.0%
-100.0%
0.0%
0.0%
0.0%
0.0%
0.0%
-100.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition
Tuition for Instruction Under Interdistrict Attendance Agreements
Tuition, Excess Costs, and/or Deficit Payments
Payments to Districts or Charter Schools
Payments to County Offices
Payments to JPAs
Other Transfers Out
All Other Transfers
All Other Transfers Out to All Others
Debt Service
Debt Service - Interest
Other Debt Service - Principal
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

7110

7141
7142
7143

7281-7283
7299

7438
7439

0.00

0.00
0.00
0.00

0.00
0.00

0.00
0.00
0.00

0.00

0.00
0.00
0.00

0.00
0.00

0.00
0.00
0.00

0.0%

0.0%
0.0%
0.0%

0.0%
0.0%

0.0%
0.0%
0.0%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs
Transfers of Indirect Costs - Interfund
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
	
7310
7350
	
0.00
	
0.00
	
0.0%
	
		198,909.00
198,909.00
	167,504.00
167,504.00
	-15.8%
-15.8%
	
TOTAL, EXPENDITURES
		8,547,887.00
	8,583,769.00
	0.4%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In

8919

0.00

0.00

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 4	Printed: 8/14/2023 2:17 PM

Clovis Unified

Fresno County

Budget, July 1

Charter Schools Special Revenue Fund

Expenditures by Object

10 62117 0000000 Form 09
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
(a) TOTAL, INTERFUND TRANSFERS IN
	0.00
	0.00
	0.0%
	
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out	7619
(b) TOTAL, INTERFUND TRANSFERS OUT
	
0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs	8965
Long-Term Debt Proceeds
Proceeds from Leases	8972
Proceeds from SBITAs	8974
All Other Financing Sources	8979
(c) TOTAL, SOURCES

0.00

0.00
0.00
0.00
0.00

0.00

0.00
0.00
0.00
0.00

0.0%

0.0%
0.0%
0.0%
0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs	7651
All Other Financing Uses	7699
(d) TOTAL, USES
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
CONTRIBUTIONS
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS
	8990
				
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 5	Printed: 8/14/2023 2:17 PM

7699

Clovis Unified

Fresno County

Budget, July 1

Charter Schools Special Revenue Fund

Expenditures by Function

10 62117 0000000 Form 09
E8B5CCP78C(2023-24)

Description	Function Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
1) LCFF Sources	8010-8099
2) Federal Revenue	8100-8299
3) Other State Revenue	8300-8599
4) Other Local Revenue	8600-8799
5) TOTAL, REVENUES
	
9,920,672.00
124,084.00
1,462,376.00
116,300.00
11,623,432.00
	
10,358,627.00
0.00
346,906.00
116,700.00
10,822,233.00
	
4.4%
-100.0%
-76.3%
0.3%
-6.9%
	
B. EXPENDITURES (Objects 1000-7999)
1) Instruction	1000-1999
2) Instruction - Related Services	2000-2999
3) Pupil Services	3000-3999
4) Ancillary Services	4000-4999
5) Community Services	5000-5999
6) Enterprise	6000-6999
7) General Administration	7000-7999
8) Plant Services	8000-8999
9) Other Outgo	9000-9999	Except 7600-

10) TOTAL, EXPENDITURES
	
6,352,588.46
820,301.00
1,091,190.54
0.00
0.00
0.00
198,909.00
84,898.00

0.00
8,547,887.00
	
6,530,222.00
770,644.00
1,062,399.00
0.00
0.00
0.00
167,504.00
53,000.00

0.00
8,583,769.00
	
2.8%
-6.1%
-2.6%
0.0%
0.0%
0.0%
-15.8%
-37.6%

0.0%
0.4%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10)
	
3,075,545.00
	
2,238,464.00
	
-27.2%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In	8900-8929
b) Transfers Out	7600-7629
2) Other Sources/Uses
a) Sources	8930-8979
b) Uses	7630-7699
3) Contributions	8980-8999

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.0%
0.0%

0.0%
0.0%
	
	0.00
	0.00
	0.0%
	
4) TOTAL, OTHER FINANCING SOURCES/USES
		0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		3,075,545.00
	2,238,464.00
	-27.2%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned
Other Assignments (by Resource/Object)
Capital Projects
Future Program Growth
Capital Projects
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780
0000	9780
0000	9780
0000	9780

9789
9790

8,189,352.02
0.00
8,189,352.02
0.00
8,189,352.02
11,264,897.02

0.00
0.00
0.00

11,264,897.02
0.00
11,264,897.02
0.00
11,264,897.02
13,503,361.02

0.00
0.00
0.00

37.6%
0.0%
37.6%
0.0%
37.6%
19.9%

0.0%
0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		1,151,070.93

0.00
0.00

10,113,826.09
9,686,432.00
427,394.09
	1,025,898.93

0.00
0.00

12,477,462.09

12,477,462.09
	-10.9%

0.0%
0.0%

23.4%

0.0%

0.00
	
0.00
		
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 6	Printed: 8/14/2023 2:17 PM

Clovis Unified

Fresno County

Budget, July 1

Charter Schools Special Revenue Fund

Exhibit: Restricted Balance Detail

10 62117 0000000 Form 09
E8B5CCP78C(2023-24)

Resource

6266

7412

7413

7435

7810

9010

Description

Educator Effectiveness, FY 2021-22

A-G Access/Success Grant

A-G Learning Loss Mitigation Grant

Learning Recovery Emergency Block Grant

Other Restricted State

Other Restricted Local

2022-23 Estimated Actuals

38,274.00

39,593.00

26,423.00

692,371.93

13,269.00

341,140.00

2023-24 Budget

0.00

39,593.00

26,423.00

605,473.93

13,269.00

341,140.00

Total, Restricted Balance	1,151,070.93 1,025,898.93

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 7	Printed: 8/14/2023 2:17 PM

7400-7499

Clovis Unified

Fresno County

Budget, July 1 Adult Education Fund
Expenditures by Object

10 62117 0000000 Form 11
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
1) LCFF Sources	8010-8099
2) Federal Revenue	8100-8299
3) Other State Revenue	8300-8599
4) Other Local Revenue	8600-8799
5) TOTAL, REVENUES
	
0.00
1,048,224.00
2,860,258.00
1,635,550.00
5,544,032.00
	
0.00
1,048,224.00
3,085,885.00
1,695,050.00
5,829,159.00
	
0.0%
0.0%
7.9%
3.6%
5.1%
	
B. EXPENDITURES
1) Certificated Salaries	1000-1999
2) Classified Salaries	2000-2999
3) Employee Benefits	3000-3999
4) Books and Supplies	4000-4999
5) Services and Other Operating Expenditures	5000-5999
6) Capital Outlay	6000-6999
7) Other Outgo (excluding Transfers of Indirect Costs)	7100-7299,

8) Other Outgo - Transfers of Indirect Costs	7300-7399
9) TOTAL, EXPENDITURES
	
2,230,104.11
1,603,942.32
1,746,671.68
401,077.73
732,101.74
30,000.00

0.00
127,616.00
6,871,513.58
	
2,287,200.50
1,646,068.25
1,801,115.45
577,000.00
780,240.80
0.00

0.00
119,574.00
7,211,199.00
	
2.6%
2.6%
3.1%
43.9%
6.6%
-100.0%

0.0%
-6.3%
4.9%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
	
(1,327,481.58)
	
(1,382,040.00)
	
4.1%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In	8900-8929
b) Transfers Out	7600-7629
2) Other Sources/Uses
a) Sources	8930-8979
b) Uses	7630-7699
3) Contributions	8980-8999

846,880.00
0.00

0.00
0.00

846,880.00
0.00

0.00
0.00

0.0%
0.0%

0.0%
0.0%
	
	0.00
	0.00
	0.0%
	
4) TOTAL, OTHER FINANCING SOURCES/USES
		846,880.00
	846,880.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		(480,601.58)
	(535,160.00)
	11.4%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
Capital Improvemen
Future Program Growth
Capital Improvements
Future Growth
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780
0000	9780
0000	9780
0000	9780
0000	9780
9789
9790

3,278,277.72
0.00
3,278,277.72
0.00
3,278,277.72
2,797,676.14

3,500.00
47,014.00
0.00

2,797,676.14
0.00
2,797,676.14
0.00
2,797,676.14
2,262,516.14

0.00
0.00
0.00

-14.7%
0.0%
-14.7%
0.0%
-14.7%
-19.1%

-100.0%
-100.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		85,000.00
	170,000.00
	100.0%

0.00
	
0.00
	
0.0%
	
		0.00

2,662,162.14
2,200,000.00
462,162.14
	0.00

2,092,516.14

1,500,000.00
592,516.14
	0.0%

-21.4%

0.0%
	
		0.00
	0.00
		
		0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks

9110
9111
9120

0.00
0.00
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 1	Printed: 8/14/2023 2:18 PM

Clovis Unified

Fresno County

Budget, July 1 Adult Education Fund
Expenditures by Object

10 62117 0000000 Form 11
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
c) in Revolving Cash Account	9130
d) with Fiscal Agent/Trustee	9135
e) Collections Awaiting Deposit	9140
2) Investments	9150
3) Accounts Receivable	9200
4) Due from Grantor Government	9290
5) Due from Other Funds	9310
6) Stores	9320
7) Prepaid Expenditures	9330
8) Other Current Assets	9340
9) Lease Receivable	9380
10) TOTAL, ASSETS
	0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources	9490
2) TOTAL, DEFERRED OUTFLOWS
	
0.00
0.00
			
I. LIABILITIES
1) Accounts Payable	9500
2) Due to Grantor Governments	9590
3) Due to Other Funds	9610
4) Current Loans	9640
	
0.00
0.00
0.00

5) Unearned Revenue
	9650
	0.00
			
6) TOTAL, LIABILITIES
			0.00
			
J. DEFERRED INFLOWS OF RESOURCES
					
1) Deferred Inflows of Resources
		9690
	0.00
			
2) TOTAL, DEFERRED INFLOWS
		0.00
			
K. FUND EQUITY
						
(G10 + H2) - (I6 + J2)
		0.00
			
LCFF SOURCES
						
LCFF Transfers
					
LCFF Transfers - Current Year
		8091
	0.00
	0.00
	0.0%
	
LCFF/Revenue Limit Transfers - Prior Years
	8099
	0.00
	0.00
	0.0%
	
TOTAL, LCFF SOURCES
			0.00
	0.00
	0.0%
	
FEDERAL REVENUE
					
Interagency Contracts Between LEAs
		8285
	0.00
	0.00
	0.0%
	
Pass-Through Revenues from
					
Federal Sources
		8287
	0.00
	0.00
	0.0%
	
Career and Technical Education	3500-3599
	8290
	20,254.00
	20,254.00
	0.0%
	
All Other Federal Revenue
	All Other
	8290
	1,027,970.00
	1,027,970.00
	0.0%
	
TOTAL, FEDERAL REVENUE
		1,048,224.00
	1,048,224.00
	0.0%
	
OTHER STATE REVENUE
						
Other State Apportionments
					
All Other State Apportionments - Current Year
		8311
	0.00
	0.00
	0.0%
	
All Other State Apportionments - Prior Years
	8319
	0.00
	0.00
	0.0%
	
Pass-Through Revenues from State Sources
		8587
	0.00
	0.00
	0.0%
	
Adult Education Program	6391
	8590
	2,775,258.00
	3,000,885.00
	8.1%
	
All Other State Revenue
	All Other
	8590
	85,000.00
	85,000.00
	0.0%
	
TOTAL, OTHER STATE REVENUE
		2,860,258.00
	3,085,885.00
	7.9%
	
OTHER LOCAL REVENUE
						
Other Local Revenue
					
Sales
						
Sale of Equipment/Supplies
	8631
	0.00
	0.00
	0.0%
	
Leases and Rentals
		8650
	0.00
	0.00
	0.0%
	
Interest
	8660
	30,000.00
	35,000.00
	16.7%
	
Net Increase (Decrease) in the Fair Value of Investments
		8662
	0.00
	0.00
	0.0%
	
Fees and Contracts
					
Adult Education Fees
		8671
	1,188,000.00
	1,248,000.00
	5.1%
	
Interagency Services
	8677
	0.00
	0.00
	0.0%
	
Other Local Revenue
						
All Other Local Revenue
	8699
	417,550.00
	412,050.00
	-1.3%
	
Tuition
		8710
	0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 2	Printed: 8/14/2023 2:18 PM

Clovis Unified

Fresno County

Budget, July 1 Adult Education Fund
Expenditures by Object

10 62117 0000000 Form 11
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
TOTAL, OTHER LOCAL REVENUE
	1,635,550.00
	1,695,050.00
	3.6%
	
TOTAL, REVENUES
	5,544,032.00
	5,829,159.00
	5.1%
	
CERTIFICATED SALARIES
Certificated Teachers' Salaries	1100
Certificated Pupil Support Salaries	1200
Certificated Supervisors' and Administrators' Salaries	1300
Other Certificated Salaries	1900
TOTAL, CERTIFICATED SALARIES
	
1,471,598.03
282,980.04
392,962.04
82,564.00
2,230,104.11
	
1,510,636.50
290,335.00
408,145.00
78,084.00
2,287,200.50
	
2.7%
2.6%
3.9%
-5.4%
2.6%
	
CLASSIFIED SALARIES
Classified Instructional Salaries	2100
Classified Support Salaries	2200
Classified Supervisors' and Administrators' Salaries	2300
Clerical, Technical and Office Salaries	2400
Other Classified Salaries	2900
TOTAL, CLASSIFIED SALARIES
	
56,341.00
89,930.59
258,434.32
1,010,856.41
188,380.00
1,603,942.32
	
48,493.00
101,800.00
258,440.00
1,056,055.25
181,280.00
1,646,068.25
	
-13.9%
13.2%
0.0%
4.5%
-3.8%
2.6%
	
EMPLOYEE BENEFITS
STRS	3101-3102
PERS	3201-3202
OASDI/Medicare/Alternative	3301-3302
Health and Welfare Benefits	3401-3402
Unemployment Insurance	3501-3502
Workers' Compensation	3601-3602
OPEB, Allocated	3701-3702
OPEB, Active Employees	3751-3752
Other Employee Benefits	3901-3902
TOTAL, EMPLOYEE BENEFITS
	
405,862.73
355,352.15
161,730.06
630,565.63
19,071.40
44,909.15
113,306.84
0.00
15,873.72
1,746,671.68
	
426,304.68
388,817.67
158,537.65
633,004.00
7,069.39
47,035.22
124,218.00
0.00
16,128.84
1,801,115.45
	
5.0%
9.4%
-2.0%
0.4%
-62.9%
4.7%
9.6%
0.0%
1.6%
3.1%
	
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials	4100
Books and Other Reference Materials	4200
Materials and Supplies	4300
Noncapitalized Equipment	4400
TOTAL, BOOKS AND SUPPLIES
	
108,100.00
0.00
244,405.03
48,572.70
401,077.73
	
80,000.00
0.00
284,500.00
212,500.00
577,000.00
	
-26.0%
0.0%
16.4%
337.5%
43.9%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100
Travel and Conferences	5200
Dues and Memberships	5300
Insurance	5400-5450
Operations and Housekeeping Services	5500
Rentals, Leases, Repairs, and Noncapitalized Improvements	5600
Transfers of Direct Costs	5710
	
0.00
40,613.95
5,280.00
0.00
89,202.00
13,398.00
	
0.00
43,280.00
5,280.00
0.00
89,500.00
13,700.00
	
0.0%
6.6%
0.0%
0.0%
0.3%
2.3%
	
	0.00
	0.00
	0.0%
	
Transfers of Direct Costs - Interfund
	5750
	5,314.93
505,147.50
73,145.36
732,101.74
	9,900.00
567,389.00
51,191.80
780,240.80
	86.3%
12.3%
-30.0%
6.6%
	
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
	5800
5900
				
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Equipment
Equipment Replacement
Lease Assets
Subscription Assets
TOTAL, CAPITAL OUTLAY
	
6100
6170
6200
6400
6500
6600
6700
	
0.00
0.00
30,000.00
0.00
0.00
0.00
0.00
30,000.00
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
0.0%
0.0%
-100.0%
0.0%
0.0%
0.0%
0.0%
-100.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition
Tuition, Excess Costs, and/or Deficit Payments
Payments to Districts or Charter Schools
Payments to County Offices
Payments to JPAs
Other Transfers Out

7141
7142
7143

0.00
0.00
0.00

0.00
0.00
0.00

0.0%
0.0%
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 3	Printed: 8/14/2023 2:18 PM

Clovis Unified

Fresno County

Budget, July 1 Adult Education Fund
Expenditures by Object

10 62117 0000000 Form 11
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
Transfers of Pass-Through Revenues
To Districts or Charter Schools	7211
To County Offices	7212
To JPAs	7213
Debt Service
Debt Service - Interest	7438
Other Debt Service - Principal	7439
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)
	
0.00
0.00
0.00

0.00
0.00
0.00
		
0.0%
0.0%
0.0%

0.0%
0.0%
0.0%
	
		0.00
0.00
0.00

0.00
0.00
0.00
		
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - Interfund	7350
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
	
127,616.00
127,616.00
	
119,574.00
119,574.00
	
-6.3%
-6.3%
	
TOTAL, EXPENDITURES
	6,871,513.58
	7,211,199.00
	4.9%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In	8919
(a) TOTAL, INTERFUND TRANSFERS IN

846,880.00
846,880.00

846,880.00
846,880.00

0.0%
0.0%
	
INTERFUND TRANSFERS OUT
To: State School Building Fund/County School Facilities Fund	7613
Other Authorized Interfund Transfers Out	7619
(b) TOTAL, INTERFUND TRANSFERS OUT
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs	8965
Long-Term Debt Proceeds
Proceeds from Certificates of Participation	8971
Proceeds from Leases	8972
Proceeds from SBITAs	8974
All Other Financing Sources	8979
(c) TOTAL, SOURCES

0.00

0.00
0.00
0.00
0.00
0.00

0.00

0.00
0.00
0.00
0.00
0.00

0.0%

0.0%
0.0%
0.0%
0.0%
0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs	7651
All Other Financing Uses	7699
(d) TOTAL, USES
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
CONTRIBUTIONS
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS
	8990
				
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
		846,880.00
	846,880.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 4	Printed: 8/14/2023 2:18 PM

7699

Clovis Unified

Fresno County

Budget, July 1 Adult Education Fund
Expenditures by Function

10 62117 0000000 Form 11
E8B5CCP78C(2023-24)

Description	Function Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
1) LCFF Sources	8010-8099
2) Federal Revenue	8100-8299
3) Other State Revenue	8300-8599
4) Other Local Revenue	8600-8799
5) TOTAL, REVENUES
	
0.00
1,048,224.00
2,860,258.00
1,635,550.00
5,544,032.00
	
0.00
1,048,224.00
3,085,885.00
1,695,050.00
5,829,159.00
	
0.0%
0.0%
7.9%
3.6%
5.1%
	
B. EXPENDITURES (Objects 1000-7999)
1) Instruction	1000-1999
2) Instruction - Related Services	2000-2999
3) Pupil Services	3000-3999
4) Ancillary Services	4000-4999
	
3,019,284.70
2,939,462.57
376,832.79
	
3,087,521.23
3,220,185.02
384,521.75
	
2.3%
9.6%
2.0%
	
	0.00
	0.00
	0.0%
	
5) Community Services	5000-5999
		0.00
0.00
127,616.00
408,317.52

0.00
6,871,513.58
	0.00
0.00
119,574.00
399,397.00

0.00
7,211,199.00
	0.0%
0.0%
-6.3%
-2.2%

0.0%
4.9%
	
6) Enterprise
7) General Administration
8) Plant Services

9) Other Outgo

10) TOTAL, EXPENDITURES
	6000-6999
7000-7999
8000-8999
9000-9999	Except 7600-
				
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10)
		
(1,327,481.58)
	
(1,382,040.00)
	
4.1%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

846,880.00
0.00

0.00
0.00

846,880.00
0.00

0.00
0.00

0.0%
0.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		846,880.00
	846,880.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		(480,601.58)
	(535,160.00)
	11.4%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned
Other Assignments (by Resource/Object)
Capital Improvemen
Future Program Growth
Capital Improvements
Future Growth
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780
0000	9780
0000	9780
0000	9780
0000	9780

9789
9790

3,278,277.72
0.00
3,278,277.72
0.00
3,278,277.72
2,797,676.14

3,500.00
47,014.00
0.00

2,797,676.14
0.00
2,797,676.14
0.00
2,797,676.14
2,262,516.14

0.00
0.00
0.00

-14.7%
0.0%
-14.7%
0.0%
-14.7%
-19.1%

-100.0%
-100.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		85,000.00
	170,000.00
	100.0%

0.00
	
0.00
	
0.0%
	
		0.00

2,662,162.14
2,200,000.00
462,162.14
	0.00

2,092,516.14

1,500,000.00
592,516.14
	0.0%

-21.4%

0.0%

0.00
	
0.00
		
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 5	Printed: 8/14/2023 2:18 PM

Clovis Unified

Fresno County

Budget, July 1 Adult Education Fund
Exhibit: Restricted Balance Detail

10 62117 0000000 Form 11
E8B5CCP78C(2023-24)

2022-23 Estimated
Resource	Description	Actuals

2023-24 Budget

6371	CalWORKs for ROCP or Adult Education

Total, Restricted Balance

85,000.00 170,000.00

85,000.00 170,000.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 6	Printed: 8/14/2023 2:18 PM

Clovis Unified

Fresno County

Budget, July 1 Child Development Fund
Expenditures by Object

10 62117 0000000 Form 12
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
	0.00
26,671,466.00
5,514,874.71
32,186,340.71
	0.00
26,671,466.00
4,685,000.00
31,356,466.00
	0.0%
0.0%
-15.0%
-2.6%
	
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs
9) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299, 7400-7499
7300-7399
	
3,455,586.90
6,908,467.73
3,314,390.72
2,371,600.79
1,434,497.36
1,668,240.00

42,000.00
781,578.60
19,976,362.10
	
2,759,449.71
7,430,069.37
3,547,702.75
2,720,903.39
1,245,122.50
300,000.00

42,000.00
741,200.28
18,786,448.00
	
-20.1%
7.6%
7.0%
14.7%
-13.2%
-82.0%

0.0%
-5.2%
-6.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
		
12,209,978.61
	
12,570,018.00
	
2.9%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.0%
0.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		12,209,978.61
	12,570,018.00
	2.9%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
Future Program Growth
Future Growth
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780
0000	9780
0000	9780
9789
9790

8,274,655.23
0.00
8,274,655.23
0.00
8,274,655.23
20,484,633.84

0.00
0.00
0.00

20,484,633.84
0.00
20,484,633.84
0.00
20,484,633.84
33,054,651.84

0.00
0.00
0.00

147.6%
0.0%
147.6%
0.0%
147.6%
61.4%

0.0%
0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		18,490,461.12
	27,016,779.12
	46.1%

0.00
	
0.00
	
0.0%
	
		0.00

1,994,172.72
1,994,172.72
	0.00

6,037,872.72

6,037,872.72
	0.0%

202.8%

0.0%
	
		0.00
	0.00
		
		0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) with Fiscal Agent/Trustee

9110
9111
9120
9130
9135

0.00
0.00
0.00
0.00
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 1	Printed: 8/14/2023 2:18 PM

Clovis Unified

Fresno County

Budget, July 1 Child Development Fund
Expenditures by Object

10 62117 0000000 Form 12
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
e) Collections Awaiting Deposit	9140
2) Investments	9150
3) Accounts Receivable	9200
4) Due from Grantor Government	9290
5) Due from Other Funds	9310
6) Stores	9320
7) Prepaid Expenditures	9330
8) Other Current Assets	9340
9) Lease Receivable	9380
	0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
			
	0.00
			
10) TOTAL, ASSETS
		0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
						
1) Deferred Outflows of Resources
	9490
	0.00
			
2) TOTAL, DEFERRED OUTFLOWS
			0.00
			
I. LIABILITIES
					
1) Accounts Payable
		9500
	0.00
			
2) Due to Grantor Governments
	9590
	0.00
			
3) Due to Other Funds
		9610
	0.00
			
4) Current Loans
	9640
				
5) Unearned Revenue
6) TOTAL, LIABILITIES
	9650
	0.00
0.00
			
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources
2) TOTAL, DEFERRED INFLOWS
	
9690
	
0.00
0.00
			
K. FUND EQUITY
(G10 + H2) - (I6 + J2)
		
0.00
			
FEDERAL REVENUE
Child Nutrition Programs
Interagency Contracts Between LEAs
Title I, Part A, Basic
All Other Federal Revenue
TOTAL, FEDERAL REVENUE
	
8220
8285
3010	8290
All Other	8290
	
0.00
0.00
0.00
0.00
0.00
	
0.00
0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
	
OTHER STATE REVENUE
Child Nutrition Programs
Child Development Apportionments
Pass-Through Revenues from State Sources
State Preschool
All Other State Revenue
TOTAL, OTHER STATE REVENUE
	
8520
8530
8587
6105	8590
All Other	8590
	
0.00
0.00
0.00
5,945,148.00
20,726,318.00
26,671,466.00
	
0.00
0.00
0.00
5,945,148.00
20,726,318.00
26,671,466.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
	
OTHER LOCAL REVENUE
Other Local Revenue
Sales
Sale of Equipment/Supplies
Food Service Sales
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Child Development Parent Fees
Interagency Services
All Other Fees and Contracts
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL, OTHER LOCAL REVENUE

8631
8634
8660
8662

8673
8677
8689

8699
8799

0.00
0.00
130,114.70
0.00

37,370.05
0.00
5,347,389.96

0.00
0.00
5,514,874.71

0.00
0.00
0.00
0.00

185,000.00
0.00
4,500,000.00

0.00
0.00
4,685,000.00

0.0%
0.0%
-100.0%
0.0%

395.0%
0.0%
-15.8%

0.0%
0.0%
-15.0%
	
TOTAL, REVENUES
		32,186,340.71
	31,356,466.00
	-2.6%
	
CERTIFICATED SALARIES
Certificated Teachers' Salaries
Certificated Pupil Support Salaries
Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries
TOTAL, CERTIFICATED SALARIES
	
1100
1200
1300
1900
	
2,471,328.70
173,230.20
811,028.00
0.00
3,455,586.90
	
2,090,620.71
182,420.00
486,409.00
0.00
2,759,449.71
	
-15.4%
5.3%
-40.0%
0.0%
-20.1%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 2	Printed: 8/14/2023 2:18 PM

Clovis Unified

Fresno County

Budget, July 1 Child Development Fund
Expenditures by Object

10 62117 0000000 Form 12
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
CLASSIFIED SALARIES
Classified Instructional Salaries	2100
Classified Support Salaries	2200
Classified Supervisors' and Administrators' Salaries	2300
Clerical, Technical and Office Salaries	2400
Other Classified Salaries	2900
TOTAL, CLASSIFIED SALARIES
	
5,397,739.49
0.00
672,874.30
671,343.88
166,510.06
6,908,467.73
	
5,654,949.87
0.00
1,213,187.89
561,431.61
500.00
7,430,069.37
	
4.8%
0.0%
80.3%
-16.4%
-99.7%
7.6%
	
EMPLOYEE BENEFITS
STRS	3101-3102
PERS	3201-3202
OASDI/Medicare/Alternative	3301-3302
Health and Welfare Benefits	3401-3402
Unemployment Insurance	3501-3502
Workers' Compensation	3601-3602
OPEB, Allocated	3701-3702
OPEB, Active Employees	3751-3752
Other Employee Benefits	3901-3902
TOTAL, EMPLOYEE BENEFITS
	
579,732.82
1,270,149.40
549,461.17
609,221.45
49,731.59
119,515.35
93,884.55
0.00
42,694.39
3,314,390.72
	
499,891.58
1,561,755.38
575,123.51
642,942.71
5,094.87
122,274.10
99,862.43
0.00
40,758.17
3,547,702.75
	
-13.8%
23.0%
4.7%
5.5%
-89.8%
2.3%
6.4%
0.0%
-4.5%
7.0%
	
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials	4100
Books and Other Reference Materials	4200
Materials and Supplies	4300
Noncapitalized Equipment	4400
Food	4700
TOTAL, BOOKS AND SUPPLIES
	
0.00
0.00
2,026,363.59
345,237.20
0.00
2,371,600.79
	
0.00
0.00
2,189,903.39
531,000.00
0.00
2,720,903.39
	
0.0%
0.0%
8.1%
53.8%
0.0%
14.7%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100
Travel and Conferences	5200
Dues and Memberships	5300
Insurance	5400-5450
Operations and Housekeeping Services	5500
Rentals, Leases, Repairs, and Noncapitalized Improvements	5600
Transfers of Direct Costs	5710
	
0.00
51,375.11
2,572.99
0.00
0.00
672,471.78
	
0.00
64,662.50
3,000.00
0.00
0.00
593,700.00
	
0.0%
25.9%
16.6%
0.0%
0.0%
-11.7%
	
	0.00
	0.00
	0.0%
	
Transfers of Direct Costs - Interfund
	5750
	396,527.18
254,240.00
57,310.30
1,434,497.36
	358,200.00
171,250.00
54,310.00
1,245,122.50
	-9.7%
-32.6%
-5.2%
-13.2%
	
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
	5800
5900
				
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Equipment
Equipment Replacement
Lease Assets
Subscription Assets
TOTAL, CAPITAL OUTLAY
	
6100
6170
6200
6400
6500
6600
6700
	
0.00
89,000.00
1,579,240.00
0.00
0.00
0.00
0.00
1,668,240.00
	
0.00
200,000.00
100,000.00
0.00
0.00
0.00
0.00
300,000.00
	
0.0%
124.7%
-93.7%
0.0%
0.0%
0.0%
0.0%
-82.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
All Other Transfers Out to All Others
Debt Service
Debt Service - Interest
Other Debt Service - Principal
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

7299

7438
7439

0.00

0.00
42,000.00
42,000.00

0.00

0.00
42,000.00
42,000.00

0.0%

0.0%
0.0%
0.0%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - Interfund
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
	
7350
	
781,578.60
781,578.60
	
741,200.28
741,200.28
	
-5.2%
-5.2%
	
TOTAL, EXPENDITURES
		19,976,362.10
	18,786,448.00
	-6.0%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund

8911

0.00

0.00

0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 3	Printed: 8/14/2023 2:18 PM

Clovis Unified

Fresno County

Budget, July 1 Child Development Fund
Expenditures by Object

10 62117 0000000 Form 12
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
Other Authorized Interfund Transfers In	8919
(a) TOTAL, INTERFUND TRANSFERS IN
	0.00
0.00
	0.00
	0.0%
0.0%
	
		0.00
		
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out	7619
(b) TOTAL, INTERFUND TRANSFERS OUT
	
0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs	8965
Long-Term Debt Proceeds
Proceeds from Certificates of Participation	8971
Proceeds from Leases	8972
Proceeds from SBITAs	8974
All Other Financing Sources	8979
(c) TOTAL, SOURCES

0.00

0.00
0.00
0.00
0.00
0.00

0.00

0.00
0.00
0.00
0.00
0.00

0.0%

0.0%
0.0%
0.0%
0.0%
0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs	7651
All Other Financing Uses	7699
(d) TOTAL, USES
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
CONTRIBUTIONS
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS
	8990
				
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 4	Printed: 8/14/2023 2:18 PM

7699

Clovis Unified

Fresno County

Budget, July 1 Child Development Fund
Expenditures by Function

10 62117 0000000 Form 12
E8B5CCP78C(2023-24)

Description	Function Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
	0.00
26,671,466.00
5,514,874.71
32,186,340.71
	0.00
26,671,466.00
4,685,000.00
31,356,466.00
	0.0%
0.0%
-15.0%
-2.6%
	
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services

9) Other Outgo

10) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999	Except 7600-
	
13,648,599.19
3,519,308.57
251,635.74
	
13,715,719.57
3,725,758.54
261,769.61
	
0.5%
5.9%
4.0%
	
		0.00
	0.00
	0.0%
	
		0.00
0.00
781,578.60
1,733,240.00

42,000.00
19,976,362.10
	0.00
0.00
741,200.28
300,000.00

42,000.00
18,786,448.00
	0.0%
0.0%
-5.2%
-82.7%

0.0%
-6.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10)
		
12,209,978.61
	
12,570,018.00
	
2.9%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.0%
0.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		12,209,978.61
	12,570,018.00
	2.9%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned
Other Assignments (by Resource/Object)
Future Program Growth
Future Growth
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780
0000	9780
0000	9780

9789
9790

8,274,655.23
0.00
8,274,655.23
0.00
8,274,655.23
20,484,633.84

0.00
0.00
0.00

20,484,633.84
0.00
20,484,633.84
0.00
20,484,633.84
33,054,651.84

0.00
0.00
0.00

147.6%
0.0%
147.6%
0.0%
147.6%
61.4%

0.0%
0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		18,490,461.12
	27,016,779.12
	46.1%

0.00
	
0.00
	
0.0%
	
		0.00

1,994,172.72
1,994,172.72
	0.00

6,037,872.72

6,037,872.72
	0.0%

202.8%

0.0%

0.00
	
0.00
		
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 5	Printed: 8/14/2023 2:18 PM

Clovis Unified

Fresno County

Budget, July 1 Child Development Fund
Exhibit: Restricted Balance Detail

10 62117 0000000 Form 12
E8B5CCP78C(2023-24)

2022-23 Estimated
Resource	Description	Actuals

2023-24 Budget

2600	Expanded Learning Opportunities Program	18,351,278.35 26,877,596.35

6130	Child Development: Center-Based Reserve Account	139,182.77	139,182.77

Total, Restricted Balance	18,490,461.12 27,016,779.12

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 6	Printed: 8/14/2023 2:18 PM

Clovis Unified

Fresno County

Budget, July 1 Cafeteria Special Revenue Fund
Expenditures by Object

10 62117 0000000 Form 13
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
	12,687,109.05
12,336,826.28
208,248.00
25,232,183.33
	11,712,021.00
12,450,029.00
220,047.00
24,382,097.00
	-7.7%
0.9%
5.7%
-3.4%
	
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs
9) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299, 7400-7499
7300-7399
	
0.00
6,793,835.60
3,732,316.46
9,461,913.80
587,518.54
293,783.24

0.00
584,199.00
21,453,566.64
	
0.00
7,206,040.00
4,040,343.00
8,536,256.71
568,038.00
51,926.00

0.00
528,581.00
20,931,184.71
	
0.0%
6.1%
8.3%
-9.8%
-3.3%
-82.3%

0.0%
-9.5%
-2.4%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
		
3,778,616.69
	
3,450,912.29
	
-8.7%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.0%
0.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		3,778,616.69
	3,450,912.29
	-8.7%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780
9789
9790

11,396,530.86
0.00
11,396,530.86
0.00
11,396,530.86
15,175,147.55

0.00
0.00
0.00

15,175,147.55
0.00
15,175,147.55
0.00
15,175,147.55
18,626,059.84

0.00
0.00
0.00

33.2%
0.0%
33.2%
0.0%
33.2%
22.7%

0.0%
0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		15,175,147.55
	18,626,059.84
	22.7%

0.00
	
0.00
	
0.0%
	
		0.00

0.00
	0.00

0.00
	0.0%

0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) with Fiscal Agent/Trustee
e) Collections Awaiting Deposit
2) Investments

9110
9111
9120
9130
9135
9140
9150

0.00
0.00
0.00
0.00
0.00
0.00
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 1	Printed: 8/14/2023 2:19 PM

Clovis Unified

Fresno County

Budget, July 1 Cafeteria Special Revenue Fund
Expenditures by Object

10 62117 0000000 Form 13
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
3) Accounts Receivable	9200
4) Due from Grantor Government	9290
5) Due from Other Funds	9310
6) Stores	9320
7) Prepaid Expenditures	9330
8) Other Current Assets	9340
9) Lease Receivable	9380
10) TOTAL, ASSETS
	0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources	9490
2) TOTAL, DEFERRED OUTFLOWS
	
0.00
0.00
			
I. LIABILITIES
1) Accounts Payable	9500
2) Due to Grantor Governments	9590
3) Due to Other Funds	9610
4) Current Loans	9640
	
0.00
0.00
0.00

5) Unearned Revenue
	9650
	0.00
			
6) TOTAL, LIABILITIES
			0.00
			
J. DEFERRED INFLOWS OF RESOURCES
					
1) Deferred Inflows of Resources
		9690
	0.00
			
2) TOTAL, DEFERRED INFLOWS
		0.00
			
K. FUND EQUITY
						
(G10 + H2) - (I6 + J2)
		0.00
			
FEDERAL REVENUE
						
Child Nutrition Programs
	8220
	11,587,109.05
	10,612,021.00
	-8.4%
	
Donated Food Commodities
		8221
	1,100,000.00
	1,100,000.00
	0.0%
	
All Other Federal Revenue
	8290
	0.00
	0.00
	0.0%
	
TOTAL, FEDERAL REVENUE
			12,687,109.05
	11,712,021.00
	-7.7%
	
OTHER STATE REVENUE
					
Child Nutrition Programs
		8520
	12,336,826.28
	12,450,029.00
	0.9%
	
All Other State Revenue
	8590
	0.00
	0.00
	0.0%
	
TOTAL, OTHER STATE REVENUE
			12,336,826.28
	12,450,029.00
	0.9%
	
OTHER LOCAL REVENUE
					
Other Local Revenue
						
Sales
					
Sale of Equipment/Supplies
		8631
	0.00
	0.00
	0.0%
	
Food Service Sales
	8634
	119,349.00
	129,148.00
	8.2%
	
Leases and Rentals
		8650
	0.00
	0.00
	0.0%
	
Interest
	8660
	88,899.00
	90,899.00
	2.2%
	
Net Increase (Decrease) in the Fair Value of Investments
		8662
	0.00
	0.00
	0.0%
	
Fees and Contracts
					
Interagency Services
		8677
	0.00
	0.00
	0.0%
	
Other Local Revenue
					
All Other Local Revenue
		8699
	0.00
	0.00
	0.0%
	
TOTAL, OTHER LOCAL REVENUE
		208,248.00
	220,047.00
	5.7%
	
TOTAL, REVENUES
			25,232,183.33
	24,382,097.00
	-3.4%
	
CERTIFICATED SALARIES
					
Certificated Supervisors' and Administrators' Salaries
		1300
	0.00
	0.00
	0.0%
	
Other Certificated Salaries
	1900
	0.00
	0.00
	0.0%
	
TOTAL, CERTIFICATED SALARIES
			0.00
	0.00
	0.0%
	
CLASSIFIED SALARIES
					
Classified Support Salaries
		2200
	5,028,633.08
	5,344,670.00
	6.3%
	
Classified Supervisors' and Administrators' Salaries
	2300
	1,578,548.52
	1,672,542.00
	6.0%
	
Clerical, Technical and Office Salaries
		2400
	179,432.62
	181,663.00
	1.2%
	
Other Classified Salaries
	2900
	7,221.38
	7,165.00
	-0.8%
	
TOTAL, CLASSIFIED SALARIES
			6,793,835.60
	7,206,040.00
	6.1%
	
EMPLOYEE BENEFITS
					
STRS
		3101-3102
	0.00
	0.00
	0.0%
	
PERS
	3201-3202
	1,462,125.80
	1,589,805.00
	8.7%
	
OASDI/Medicare/Alternative
		3301-3302
	476,820.15
	521,563.00
	9.4%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 2	Printed: 8/14/2023 2:19 PM

Clovis Unified

Fresno County

Budget, July 1 Cafeteria Special Revenue Fund
Expenditures by Object

10 62117 0000000 Form 13
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
Health and Welfare Benefits	3401-3402
Unemployment Insurance	3501-3502
Workers' Compensation	3601-3602
OPEB, Allocated	3701-3702
OPEB, Active Employees	3751-3752
Other Employee Benefits	3901-3902
TOTAL, EMPLOYEE BENEFITS
	1,500,793.59
33,057.39
81,335.98
150,506.09
0.00
27,677.46
3,732,316.46
	1,605,463.00
4,493.00
86,475.00
163,020.00
0.00
69,524.00
4,040,343.00
	7.0%
-86.4%
6.3%
8.3%
0.0%
151.2%
8.3%
	
BOOKS AND SUPPLIES
Books and Other Reference Materials	4200
Materials and Supplies	4300
Noncapitalized Equipment	4400
Food	4700
TOTAL, BOOKS AND SUPPLIES
	
0.00
494,910.77
556,746.00
8,410,257.03
9,461,913.80
	
0.00
488,560.00
574,820.00
7,472,876.71
8,536,256.71
	
0.0%
-1.3%
3.2%
-11.1%
-9.8%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100
Travel and Conferences	5200
Dues and Memberships	5300
Insurance	5400-5450
Operations and Housekeeping Services	5500
Rentals, Leases, Repairs, and Noncapitalized Improvements	5600
Transfers of Direct Costs	5710
	
0.00
22,495.88
4,371.55
0.00
24,600.00
507,955.99
	
0.00
16,325.00
4,372.00
0.00
24,600.00
498,556.00
	
0.0%
-27.4%
0.0%
0.0%
0.0%
-1.9%
	
	0.00
	0.00
	0.0%
	
Transfers of Direct Costs - Interfund
	5750
	15,839.55
4,000.00
8,255.57
587,518.54
	15,929.00
0.00
8,256.00
568,038.00
	0.6%
-100.0%
0.0%
-3.3%
	
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
	5800
5900
				
CAPITAL OUTLAY
Buildings and Improvements of Buildings
Equipment
Equipment Replacement
Lease Assets
Subscription Assets
TOTAL, CAPITAL OUTLAY
	
6200
6400
6500
6600
6700
	
19,284.28
274,498.96
0.00
0.00
0.00
293,783.24
	
10,000.00
41,926.00
0.00
0.00
0.00
51,926.00
	
-48.1%
-84.7%
0.0%
0.0%
0.0%
-82.3%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service
Debt Service - Interest
Other Debt Service - Principal
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

7438
7439

0.00
0.00
0.00

0.00
0.00
0.00

0.0%
0.0%
0.0%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - Interfund
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
	
7350
	
584,199.00
584,199.00
	
528,581.00
528,581.00
	
-9.5%
-9.5%
	
TOTAL, EXPENDITURES
		21,453,566.64
	20,931,184.71
	-2.4%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund
Other Authorized Interfund Transfers In
(a) TOTAL, INTERFUND TRANSFERS IN

8916
8919

0.00
0.00
0.00

0.00
0.00
0.00

0.0%
0.0%
0.0%
	
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out
(b) TOTAL, INTERFUND TRANSFERS OUT
	
7619
	
0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Leases
Proceeds from SBITAs
All Other Financing Sources
(c) TOTAL, SOURCES

8965

8972
8974
8979

0.00

0.00
0.00
0.00
0.00

0.00

0.00
0.00
0.00
0.00

0.0%

0.0%
0.0%
0.0%
0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
	
7651
	
0.00
	
0.00
	
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 3	Printed: 8/14/2023 2:19 PM

Clovis Unified

Fresno County

Budget, July 1 Cafeteria Special Revenue Fund
Expenditures by Object

10 62117 0000000 Form 13
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
All Other Financing Uses	7699
(d) TOTAL, USES
	0.00
0.00
	0.00
	0.0%
0.0%
	
		0.00
		
CONTRIBUTIONS
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS
	8990
				
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 4	Printed: 8/14/2023 2:19 PM

7699

Clovis Unified

Fresno County

Budget, July 1 Cafeteria Special Revenue Fund
Expenditures by Function

10 62117 0000000 Form 13
E8B5CCP78C(2023-24)

Description	Function Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
	12,687,109.05
12,336,826.28
208,248.00
25,232,183.33
	11,712,021.00
12,450,029.00
220,047.00
24,382,097.00
	-7.7%
0.9%
5.7%
-3.4%
	
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services

9) Other Outgo

10) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999	Except 7600-
	
0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
		20,825,483.36
	20,368,003.71
	-2.2%
	
		0.00
0.00
	0.00
0.00
	0.0%
0.0%
	
		0.00
584,199.00
43,884.28

0.00
21,453,566.64
	0.00
528,581.00
34,600.00

0.00
20,931,184.71
	0.0%
-9.5%
-21.2%

0.0%
-2.4%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10)
		
3,778,616.69
	
3,450,912.29
	
-8.7%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.0%
0.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		3,778,616.69
	3,450,912.29
	-8.7%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned
Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780

9789
9790

11,396,530.86
0.00
11,396,530.86
0.00
11,396,530.86
15,175,147.55

0.00
0.00
0.00

15,175,147.55
0.00
15,175,147.55
0.00
15,175,147.55
18,626,059.84

0.00
0.00
0.00

33.2%
0.0%
33.2%
0.0%
33.2%
22.7%

0.0%
0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		15,175,147.55
	18,626,059.84
	22.7%

0.00
	
0.00
	
0.0%
	
		0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 5	Printed: 8/14/2023 2:19 PM

Clovis Unified

Fresno County

Budget, July 1 Cafeteria Special Revenue Fund
Exhibit: Restricted Balance Detail

10 62117 0000000 Form 13
E8B5CCP78C(2023-24)

2022-23 Estimated
Resource	Description	Actuals

2023-24 Budget

5310

Total, Restricted Balance

Child Nutrition: School Programs (e.g., School Lunch, School Breakfast, Milk, Pregnant &

Lactating Students)	15,175,147.55 18,626,059.84

15,175,147.55 18,626,059.84

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 6	Printed: 8/14/2023 2:19 PM

Clovis Unified

Fresno County

Budget, July 1 Deferred Maintenance Fund
Expenditures by Object

10 62117 0000000 Form 14
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
1) LCFF Sources	8010-8099
2) Federal Revenue	8100-8299
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
3) Other State Revenue
	8300-8599
	0.00
1,000.00
1,000.00
	0.00
1,000.00
1,000.00
	0.0%
0.0%
0.0%
	
4) Other Local Revenue
5) TOTAL, REVENUES
	8600-8799
				
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs
9) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299, 7400-7499
7300-7399
	
0.00
	
0.00
	
0.0%
	
		0.00
0.00
0.00
2,150,546.16
1,661,225.00

0.00
	0.00
0.00
0.00
2,801,000.00
0.00

0.00
	0.0%
0.0%
0.0%
30.2%
-100.0%

0.0%
	
		0.00
	0.00
	0.0%
	
		3,811,771.16
	2,801,000.00
	-26.5%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
		
(3,810,771.16)
	
(2,800,000.00)
	
-26.5%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

3,800,000.00
0.00

0.00
0.00

2,800,000.00
0.00

0.00
0.00

-26.3%
0.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		3,800,000.00
	2,800,000.00
	-26.3%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		(10,771.16)
	0.00
	-100.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780
9789
9790

10,771.16
0.00
10,771.16
0.00
10,771.16
0.00

0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.00

-100.0%
0.0%
-100.0%
0.0%
-100.0%
0.0%

0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
		0.00

0.00
	0.00

0.00
	0.0%

0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) with Fiscal Agent/Trustee
e) Collections Awaiting Deposit
2) Investments

9110
9111
9120
9130
9135
9140
9150

0.00
0.00
0.00
0.00
0.00
0.00
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 1	Printed: 8/14/2023 2:19 PM

Clovis Unified

Fresno County

Budget, July 1 Deferred Maintenance Fund
Expenditures by Object

10 62117 0000000 Form 14
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
3) Accounts Receivable	9200
4) Due from Grantor Government	9290
5) Due from Other Funds	9310
6) Stores	9320
	0.00
0.00
0.00
			
	0.00
			
7) Prepaid Expenditures
	9330
	0.00
			
8) Other Current Assets
		9340
	0.00
			
9) Lease Receivable
	9380
	0.00
			
10) TOTAL, ASSETS
		0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources
2) TOTAL, DEFERRED OUTFLOWS
	
9490
	
0.00
0.00
			
I. LIABILITIES
1) Accounts Payable
2) Due to Grantor Governments
3) Due to Other Funds
4) Current Loans
5) Unearned Revenue
6) TOTAL, LIABILITIES
	
9500
9590
9610
9640
9650
	
0.00
0.00
0.00

		0.00
0.00
			
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources
2) TOTAL, DEFERRED INFLOWS
	
9690
	
0.00
0.00
			
K. FUND EQUITY
(G10 + H2) - (I6 + J2)
		
0.00
			
LCFF SOURCES
LCFF Transfers
LCFF Transfers - Current Year
LCFF/Revenue Limit Transfers - Prior Years
TOTAL, LCFF SOURCES

8091
8099

0.00
0.00
0.00

0.00
0.00
0.00

0.0%
0.0%
0.0%
	
OTHER STATE REVENUE
All Other State Revenue
TOTAL, OTHER STATE REVENUE
	
8590
	
0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
OTHER LOCAL REVENUE
Other Local Revenue
Community Redevelopment Funds Not Subject to LCFF Deduction
Sales
Sale of Equipment/Supplies
Interest
Net Increase (Decrease) in the Fair Value of Investments
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL, OTHER LOCAL REVENUE

8625

8631
8660
8662

8699
8799

0.00

0.00
1,000.00
0.00

0.00
0.00
1,000.00

0.00

0.00
1,000.00
0.00

0.00
0.00
1,000.00

0.0%

0.0%
0.0%
0.0%

0.0%
0.0%
0.0%
	
TOTAL, REVENUES
		1,000.00
	1,000.00
	0.0%
	
CLASSIFIED SALARIES
Classified Support Salaries
Other Classified Salaries
TOTAL, CLASSIFIED SALARIES
	
2200
2900
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Alternative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
Other Employee Benefits
TOTAL, EMPLOYEE BENEFITS
	
3101-3102
3201-3202
3301-3302
3401-3402
3501-3502
3601-3602
3701-3702
3751-3752
3901-3902
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
	
BOOKS AND SUPPLIES
Books and Other Reference Materials
	
4200
	
0.00
	
0.00
	
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 2	Printed: 8/14/2023 2:19 PM

Clovis Unified

Fresno County

Budget, July 1 Deferred Maintenance Fund
Expenditures by Object

10 62117 0000000 Form 14
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
Materials and Supplies	4300
Noncapitalized Equipment	4400
TOTAL, BOOKS AND SUPPLIES
	0.00
0.00
0.00
	0.00
0.00
0.00
	0.0%
0.0%
0.0%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100
Travel and Conferences	5200
Rentals, Leases, Repairs, and Noncapitalized Improvements	5600
Transfers of Direct Costs	5710
	
0.00
0.00
2,150,546.16
	
0.00
0.00
2,801,000.00
	
0.0%
0.0%
30.2%
	
	0.00
	0.00
	0.0%
	
Transfers of Direct Costs - Interfund
	5750
	0.00
0.00
2,150,546.16
	0.00
0.00
2,801,000.00
	0.0%
0.0%
30.2%
	
Professional/Consulting Services and Operating Expenditures
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
	5800
				
CAPITAL OUTLAY
Land Improvements
Buildings and Improvements of Buildings
Equipment
Equipment Replacement
Lease Assets
Subscription Assets
TOTAL, CAPITAL OUTLAY
	
6170
6200
6400
6500
6600
6700
	
692,225.00
969,000.00
0.00
0.00
0.00
0.00
1,661,225.00
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
-100.0%
-100.0%
0.0%
0.0%
0.0%
0.0%
-100.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service
Debt Service - Interest
Other Debt Service - Principal
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

7438
7439

0.00
0.00
0.00

0.00
0.00
0.00

0.0%
0.0%
0.0%
	
TOTAL, EXPENDITURES
		3,811,771.16
	2,801,000.00
	-26.5%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In
(a) TOTAL, INTERFUND TRANSFERS IN

8919

3,800,000.00
3,800,000.00

2,800,000.00
2,800,000.00

-26.3%
-26.3%
	
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out
(b) TOTAL, INTERFUND TRANSFERS OUT
	
7619
	
0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Leases
Proceeds from SBITAs
All Other Financing Sources
(c) TOTAL, SOURCES

8965

8972
8974
8979

0.00

0.00
0.00
0.00
0.00

0.00

0.00
0.00
0.00
0.00

0.0%

0.0%
0.0%
0.0%
0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses
(d) TOTAL, USES
	
7651
7699
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS
	
8980
8990
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
		3,800,000.00
	2,800,000.00
	-26.3%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 3	Printed: 8/14/2023 2:19 PM

7699

Clovis Unified

Fresno County

Budget, July 1 Deferred Maintenance Fund
Expenditures by Function

10 62117 0000000 Form 14
E8B5CCP78C(2023-24)

Description	Function Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
1) LCFF Sources	8010-8099
2) Federal Revenue	8100-8299
	
0.00
		
0.0%
	
		0.00
		
	0.00
	0.00
	0.0%
	
3) Other State Revenue
	8300-8599
	0.00
1,000.00
1,000.00
	0.00
1,000.00
1,000.00
	0.0%
0.0%
0.0%
	
4) Other Local Revenue
5) TOTAL, REVENUES
	8600-8799
				
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services

9) Other Outgo

10) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999	Except 7600-
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
	
		3,811,771.16

0.00
3,811,771.16
	2,801,000.00

0.00
2,801,000.00
	-26.5%

0.0%
-26.5%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10)
		
(3,810,771.16)
	
(2,800,000.00)
	
-26.5%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

3,800,000.00
0.00

0.00
0.00

2,800,000.00
0.00

0.00
0.00

-26.3%
0.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		3,800,000.00
	2,800,000.00
	-26.3%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		(10,771.16)
	0.00
	-100.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned
Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780

9789
9790

10,771.16
0.00
10,771.16
0.00
10,771.16
0.00

0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.00

-100.0%
0.0%
-100.0%
0.0%
-100.0%
0.0%

0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
		0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 4	Printed: 8/14/2023 2:19 PM

Clovis Unified

Fresno County

Budget, July 1 Deferred Maintenance Fund
Exhibit: Restricted Balance Detail

10 62117 0000000 Form 14
E8B5CCP78C(2023-24)

2022-23 Estimated
Resource	Description	Actuals

2023-24 Budget

Total, Restricted Balance	0.00	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 5	Printed: 8/14/2023 2:19 PM

Clovis Unified

Fresno County

Budget, July 1

Special Reserve Fund for Other Than Capital Outlay Projects

Expenditures by Object

10 62117 0000000 Form 17
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
0.00
0.00
		
0.0%
0.0%
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
0.00
0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
				
		0.00
0.00
	0.00
0.00
	0.0%
0.0%
	
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs
9) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299, 7400-7499
7300-7399
	
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
	
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

0.0%
0.0%
0.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
		
0.00
	
0.00
	
0.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.0%
0.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		0.00
	0.00
	0.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780
9789
9790

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.0%
0.0%
0.0%
0.0%
	
		0.00

0.00
0.00

0.00
0.00
0.00
	0.00

0.00
0.00

0.00
0.00
0.00
	0.0%

0.0%
0.0%

0.0%
0.0%
0.0%
	
G. ASSETS
1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) with Fiscal Agent/Trustee
e) Collections Awaiting Deposit
2) Investments

9110
9111
9120
9130
9135
9140
9150

0.00
0.00
0.00
			
		0.00
			
		0.00
0.00
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 1	Printed: 8/14/2023 2:20 PM

Clovis Unified

Fresno County

Budget, July 1

Special Reserve Fund for Other Than Capital Outlay Projects

Expenditures by Object

10 62117 0000000 Form 17
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
3) Accounts Receivable	9200
4) Due from Grantor Government	9290
	0.00
			
	0.00
			
5) Due from Other Funds
	9310
	0.00
			
6) Stores
		9320
	0.00
0.00
			
7) Prepaid Expenditures
	9330
				
8) Other Current Assets
9) Lease Receivable
10) TOTAL, ASSETS
	9340
9380
	0.00
			
		0.00
			
		0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources
2) TOTAL, DEFERRED OUTFLOWS
	
9490
	
0.00
0.00
			
I. LIABILITIES
1) Accounts Payable
2) Due to Grantor Governments
3) Due to Other Funds
4) Current Loans
5) Unearned Revenue
6) TOTAL, LIABILITIES
	
9500
9590
9610
9640
9650
	
0.00
			
		0.00
			
		0.00

		0.00
0.00
			
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources
2) TOTAL, DEFERRED INFLOWS
	
9690
	
0.00
0.00
			
K. FUND EQUITY
(G10 + H2) - (I6 + J2)
		
0.00
			
OTHER LOCAL REVENUE
Other Local Revenue
Sales
Sale of Equipment/Supplies
Interest
Net Increase (Decrease) in the Fair Value of Investments
TOTAL, OTHER LOCAL REVENUE

8631
8660
8662

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.0%
0.0%
0.0%
0.0%
	
TOTAL, REVENUES
		0.00
	0.00
	0.0%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund/CSSF
Other Authorized Interfund Transfers In
(a) TOTAL, INTERFUND TRANSFERS IN

8912
8919

0.00
0.00
0.00

0.00
0.00
0.00

0.0%
0.0%
0.0%
	
INTERFUND TRANSFERS OUT
To: General Fund/CSSF
To: State School Building Fund/County School Facilities Fund
Other Authorized Interfund Transfers Out
(b) TOTAL, INTERFUND TRANSFERS OUT
	
7612
7613
7619
	
0.00
0.00
0.00
0.00
	
0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
	
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
(c) TOTAL, SOURCES

8965

0.00
0.00

0.00
0.00

0.0%
0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
(d) TOTAL, USES
	
7651
	
0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
CONTRIBUTIONS
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS
	
8990
	
0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 2	Printed: 8/14/2023 2:20 PM

7699

Clovis Unified

Fresno County

Budget, July 1

Special Reserve Fund for Other Than Capital Outlay Projects

Expenditures by Function

10 62117 0000000 Form 17
E8B5CCP78C(2023-24)

Description	Function Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
0.00
0.00
		
0.0%
0.0%
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
0.00
0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
				
		0.00
0.00
	0.00
0.00
	0.0%
0.0%
	
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services

9) Other Outgo

10) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999	Except 7600-
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

0.0%
0.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10)
		
0.00
	
0.00
	
0.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.0%
0.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		0.00
	0.00
	0.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned
Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780

9789
9790

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.0%
0.0%
0.0%
0.0%
	
		0.00

0.00
0.00

0.00

0.00
0.00
	0.00

0.00
0.00

0.00

0.00
0.00
	0.0%

0.0%
0.0%

0.0%

0.0%
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 3	Printed: 8/14/2023 2:20 PM

Clovis Unified

Fresno County

Budget, July 1

Special Reserve Fund for Other Than Capital Outlay Projects

Exhibit: Restricted Balance Detail

10 62117 0000000 Form 17
E8B5CCP78C(2023-24)

2022-23 Estimated
Resource	Description	Actuals

2023-24 Budget

Total, Restricted Balance	0.00	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-B, Version 5	Page 4	Printed: 8/14/2023 2:20 PM

Clovis Unified

Fresno County

Budget, July 1 Building Fund
Expenditures by Object

10 62117 0000000 Form 21
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
	0.00
0.00
10,000.00
10,000.00
	0.00
0.00
0.00
0.00
	0.0%
0.0%
-100.0%
-100.0%
	
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs
9) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299, 7400-7499
7300-7399
	
0.00
	
0.00
	
0.0%
	
		268,320.12
114,668.24
58,340.52
162,479.36
129,150,305.71

416,775.00
	0.00
0.00
0.00
0.00
0.00

414,056.00
	-100.0%
-100.0%
-100.0%
-100.0%
-100.0%

-0.7%
	
		0.00
	0.00
	0.0%
	
		130,170,888.95
	414,056.00
	-99.7%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
		
(130,160,888.95)
	
(414,056.00)
	
-99.7%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

416,775.00
688,516.40

100,000,000.00
0.00

414,056.00
0.00

0.00
0.00

-0.7%
-100.0%

-100.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		99,728,258.60
	414,056.00
	-99.6%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		(30,432,630.35)
	0.00
	-100.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780

9789
9790

31,484,714.11
0.00
31,484,714.11
0.00
31,484,714.11
1,052,083.76

0.00

1,052,083.76
0.00
1,052,083.76
0.00
1,052,083.76
1,052,083.76

0.00

-96.7%
0.0%
-96.7%
0.0%
-96.7%
0.0%

0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
0.00
1,052,083.76
	0.00
0.00
1,052,083.76
	0.0%
0.0%
0.0%

0.00
	
0.00
	
0.0%
	
		0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) with Fiscal Agent/Trustee
e) Collections Awaiting Deposit

9110
9111
9120
9130
9135
9140

0.00
0.00
0.00
0.00
0.00
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 1	Printed: 8/14/2023 2:20 PM

Clovis Unified

Fresno County

Budget, July 1 Building Fund
Expenditures by Object

10 62117 0000000 Form 21
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
2) Investments	9150
3) Accounts Receivable	9200
4) Due from Grantor Government	9290
	0.00
0.00
			
	0.00
			
5) Due from Other Funds
	9310
	0.00
			
6) Stores
		9320
	0.00
			
7) Prepaid Expenditures
	9330
	0.00
			
8) Other Current Assets
		9340
	0.00
			
9) Lease Receivable
	9380
	0.00
			
10) TOTAL, ASSETS
			0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
					
1) Deferred Outflows of Resources
		9490
	0.00
			
2) TOTAL, DEFERRED OUTFLOWS
		0.00
			
I. LIABILITIES
						
1) Accounts Payable
	9500
	0.00
			
2) Due to Grantor Governments
		9590
	0.00
			
3) Due to Other Funds
	9610
	0.00
			
4) Current Loans
		9640
	0.00
			
5) Unearned Revenue
	9650
	0.00
			
6) TOTAL, LIABILITIES
			0.00
			
J. DEFERRED INFLOWS OF RESOURCES
					
1) Deferred Inflows of Resources
		9690
	0.00
			
2) TOTAL, DEFERRED INFLOWS
		0.00
			
K. FUND EQUITY
						
Ending Fund Balance, June 30 (G10 + H2) - (I6 + J2)
		0.00
			
FEDERAL REVENUE
						
FEMA
	8281
	0.00
	0.00
	0.0%
	
All Other Federal Revenue
		8290
	0.00
	0.00
	0.0%
	
TOTAL, FEDERAL REVENUE
		0.00
	0.00
	0.0%
	
OTHER STATE REVENUE
						
Tax Relief Subventions
					
Restricted Levies - Other
						
Homeowners' Exemptions
	8575
	0.00
	0.00
	0.0%
	
Other Subventions/In-Lieu Taxes
		8576
	0.00
	0.00
	0.0%
	
All Other State Revenue
	8590
	0.00
	0.00
	0.0%
	
TOTAL, OTHER STATE REVENUE
			0.00
	0.00
	0.0%
	
OTHER LOCAL REVENUE
					
Other Local Revenue
						
County and District Taxes
					
Other Restricted Levies
						
Secured Roll
	8615
	0.00
	0.00
	0.0%
	
Unsecured Roll
		8616
	0.00
	0.00
	0.0%
	
Prior Years' Taxes
	8617
	0.00
	0.00
	0.0%
	
Supplemental Taxes
		8618
	0.00
	0.00
	0.0%
	
Non-Ad Valorem Taxes
					
Parcel Taxes
		8621
	0.00
	0.00
	0.0%
	
Other
	8622
	0.00
	0.00
	0.0%
	
Community Redevelopment Funds Not Subject to LCFF Deduction
		8625
	0.00
	0.00
	0.0%
	
Penalties and Interest from Delinquent Non-LCFF Taxes
	8629
	0.00
	0.00
	0.0%
	
Sales
						
Sale of Equipment/Supplies
	8631
	0.00
	0.00
	0.0%
	
Leases and Rentals
		8650
	0.00
	0.00
	0.0%
	
Interest
	8660
	10,000.00
	0.00
	-100.0%
	
Net Increase (Decrease) in the Fair Value of Investments
		8662
	0.00
	0.00
	0.0%
	
Other Local Revenue
					
All Other Local Revenue
		8699
	0.00
	0.00
	0.0%
	
All Other Transfers In from All Others
	8799
	0.00
	0.00
	0.0%
	
TOTAL, OTHER LOCAL REVENUE
			10,000.00
	0.00
	-100.0%
	
TOTAL, REVENUES
		10,000.00
	0.00
	-100.0%
	
CLASSIFIED SALARIES
						
Classified Support Salaries
	2200
	0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 2	Printed: 8/14/2023 2:20 PM

Clovis Unified

Fresno County

Budget, July 1 Building Fund
Expenditures by Object

10 62117 0000000 Form 21
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
Classified Supervisors' and Administrators' Salaries	2300
Clerical, Technical and Office Salaries	2400
Other Classified Salaries	2900
TOTAL, CLASSIFIED SALARIES
	268,320.12
0.00
0.00
268,320.12
	0.00
0.00
0.00
0.00
	-100.0%
0.0%
0.0%
-100.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102
PERS	3201-3202
OASDI/Medicare/Alternative	3301-3302
Health and Welfare Benefits	3401-3402
Unemployment Insurance	3501-3502
Workers' Compensation	3601-3602
OPEB, Allocated	3701-3702
OPEB, Active Employees	3751-3752
Other Employee Benefits	3901-3902
TOTAL, EMPLOYEE BENEFITS
	
29,520.39
28,861.70
11,042.23
30,218.00
1,341.60
3,219.84
9,391.20
0.00
1,073.28
114,668.24
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
-100.0%
-100.0%
-100.0%
-100.0%
-100.0%
-100.0%
-100.0%
0.0%
-100.0%
-100.0%
	
BOOKS AND SUPPLIES
	
0.00
	
0.00
	
0.0%
	
Books and Other Reference Materials
	4200
				
Materials and Supplies
Noncapitalized Equipment
TOTAL, BOOKS AND SUPPLIES
	4300
4400
	5,000.00
53,340.52
58,340.52
	0.00
0.00
0.00
	-100.0%
-100.0%
-100.0%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs - Interfund
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
	
5100
5200
5400-5450
5500
5600
5710
5750
5800
5900
	
0.00
0.00
0.00
0.00
91,696.00
	
0.00
0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
-100.0%
	
		0.00
	0.00
	0.0%
	
		0.00
68,623.36
2,160.00
162,479.36
	0.00
0.00
0.00
0.00
	0.0%
-100.0%
-100.0%
-100.0%
	
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment
Equipment Replacement
Lease Assets
Subscription Assets
TOTAL, CAPITAL OUTLAY
	
6100
6170
6200
6300
6400
6500
6600
6700
	
4,270,000.00
0.00
124,630,305.71
0.00
250,000.00
0.00
0.00
0.00
129,150,305.71
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
-100.0%
0.0%
-100.0%
0.0%
-100.0%
0.0%
0.0%
0.0%
-100.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
All Other Transfers Out to All Others
Debt Service
Repayment of State School Building Fund Aid - Proceeds from Bonds
Debt Service - Interest
Other Debt Service - Principal
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

7299

7435
7438
7439

0.00

0.00
86,775.00
330,000.00
416,775.00

0.00

0.00
69,056.00
345,000.00
414,056.00

0.0%

0.0%
-20.4%
4.5%
-0.7%
	
TOTAL, EXPENDITURES
		130,170,888.95
	414,056.00
	-99.7%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In
(a) TOTAL, INTERFUND TRANSFERS IN

8919

416,775.00
416,775.00

414,056.00
414,056.00

-0.7%
-0.7%
	
INTERFUND TRANSFERS OUT
To: State School Building Fund/County School Facilities Fund
Other Authorized Interfund Transfers Out
(b) TOTAL, INTERFUND TRANSFERS OUT
	
7613
7619
	
0.00
688,516.40
688,516.40
	
0.00
0.00
0.00
	
0.0%
-100.0%
-100.0%
	
OTHER SOURCES/USES
SOURCES

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 3	Printed: 8/14/2023 2:20 PM

Clovis Unified

Fresno County

Budget, July 1 Building Fund
Expenditures by Object

10 62117 0000000 Form 21
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
Proceeds
Proceeds from Sale of Bonds	8951
Proceeds from Disposal of Capital Assets	8953
Other Sources
County School Bldg Aid	8961
Transfers from Funds of Lapsed/Reorganized LEAs	8965
Long-Term Debt Proceeds
Proceeds from Certificates of Participation	8971
Proceeds from Leases	8972
Proceeds from Lease Revenue Bonds	8973
Proceeds from SBITAs	8974
All Other Financing Sources	8979
(c) TOTAL, SOURCES
	
100,000,000.00
0.00

0.00
0.00

0.00
0.00
0.00
0.00
0.00
100,000,000.00
		
-100.0%
0.0%

0.0%
0.0%

0.0%
0.0%
0.0%
0.0%
0.0%
-100.0%
	
		0.00
0.00

0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
		
USES
Transfers of Funds from Lapsed/Reorganized LEAs	7651
All Other Financing Uses	7699
(d) TOTAL, USES
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
CONTRIBUTIONS
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS
	8990
				
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
		99,728,258.60
	414,056.00
	-99.6%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 4	Printed: 8/14/2023 2:20 PM

7699

Clovis Unified

Fresno County

Budget, July 1 Building Fund
Expenditures by Function

10 62117 0000000 Form 21
E8B5CCP78C(2023-24)

Description	Function Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
	0.00
0.00
10,000.00
10,000.00
	0.00
0.00
0.00
0.00
	0.0%
0.0%
-100.0%
-100.0%
	
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services

9) Other Outgo

10) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999	Except 7600-
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
	
		129,754,113.95

416,775.00
130,170,888.95
	0.00

414,056.00
414,056.00
	-100.0%

-0.7%
-99.7%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 -B10)
		
(130,160,888.95)
	
(414,056.00)
	
-99.7%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

416,775.00
688,516.40

100,000,000.00
0.00

414,056.00
0.00

0.00
0.00

-0.7%
-100.0%

-100.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		99,728,258.60
	414,056.00
	-99.6%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		(30,432,630.35)
	0.00
	-100.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned
Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780

9789
9790

31,484,714.11
0.00
31,484,714.11
0.00
31,484,714.11
1,052,083.76

0.00

1,052,083.76
0.00
1,052,083.76
0.00
1,052,083.76
1,052,083.76

0.00

-96.7%
0.0%
-96.7%
0.0%
-96.7%
0.0%

0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
0.00
1,052,083.76
	0.00
0.00
1,052,083.76
	0.0%
0.0%
0.0%

0.00
	
0.00
	
0.0%
	
		0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 5	Printed: 8/14/2023 2:20 PM

Clovis Unified

Fresno County

Budget, July 1 Building Fund
Exhibit: Restricted Balance Detail

10 62117 0000000 Form 21
E8B5CCP78C(2023-24)

2022-23 Estimated
Resource	Description	Actuals

2023-24 Budget

9010	Other Restricted Local

Total, Restricted Balance

1,052,083.76 1,052,083.76

1,052,083.76 1,052,083.76

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 6	Printed: 8/14/2023 2:20 PM

Clovis Unified

Fresno County

Budget, July 1 Capital Facilities Fund
Expenditures by Object

10 62117 0000000 Form 25
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
0.00
		
0.0%
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
				
		0.00
12,095,000.00
12,095,000.00
	0.00
11,930,000.00
11,930,000.00
	0.0%
-1.4%
-1.4%
	
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs
9) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299, 7400-7499
7300-7399
	
0.00
705,227.59
352,920.78
68,500.00
1,444,655.76
52,004,331.60

5,271,323.00
	
186,896.00
722,549.00
425,846.00
68,500.00
412,466.00
4,512,430.00

5,271,323.00
	
New
2.5%
20.7%
0.0%
-71.4%
-91.3%

0.0%
	
		0.00
	0.00
	0.0%
	
		59,846,958.73
	11,600,010.00
	-80.6%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
		
(47,751,958.73)
	
329,990.00
	
-100.7%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

0.00
336,000.00

0.00
0.00

0.00
330,000.00

0.00
0.00

0.0%
-1.8%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		(336,000.00)
	(330,000.00)
	-1.8%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		(48,087,958.73)
	(10.00)
	-100.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780

9789
9790

51,270,699.01
0.00
51,270,699.01
0.00
51,270,699.01
3,182,740.28

0.00

3,182,740.28
0.00
3,182,740.28
0.00
3,182,740.28
3,182,730.28

0.00

-93.8%
0.0%
-93.8%
0.0%
-93.8%
0.0%

0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
0.00
3,182,740.28
	0.00
0.00
3,182,730.28
	0.0%
0.0%
0.0%

0.00
	
0.00
	
0.0%
	
		0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) with Fiscal Agent/Trustee
e) Collections Awaiting Deposit

9110
9111
9120
9130
9135
9140

0.00
0.00
0.00
0.00
0.00
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 1	Printed: 8/14/2023 2:21 PM

Clovis Unified

Fresno County

Budget, July 1 Capital Facilities Fund
Expenditures by Object

10 62117 0000000 Form 25
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
2) Investments	9150
3) Accounts Receivable	9200
4) Due from Grantor Government	9290
	0.00
0.00
			
	0.00
			
5) Due from Other Funds
	9310
	0.00
			
6) Stores
		9320
	0.00
			
7) Prepaid Expenditures
	9330
	0.00
			
8) Other Current Assets
		9340
	0.00
			
9) Lease Receivable
	9380
	0.00
			
10) TOTAL, ASSETS
		0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources
2) TOTAL, DEFERRED OUTFLOWS
	
9490
	
0.00
0.00
			
I. LIABILITIES
1) Accounts Payable
2) Due to Grantor Governments
3) Due to Other Funds
4) Current Loans
5) Unearned Revenue
6) TOTAL, LIABILITIES
	
9500
9590
9610
9640
9650
	
0.00
			
		0.00
			
		0.00
0.00
0.00
0.00
			
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources
2) TOTAL, DEFERRED INFLOWS
	
9690
	
0.00
0.00
			
K. FUND EQUITY
Ending Fund Balance, June 30 (G10 + H2) - (I6 + J2)
		
0.00
			
OTHER STATE REVENUE
Tax Relief Subventions
Restricted Levies - Other
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes
All Other State Revenue
TOTAL, OTHER STATE REVENUE

8575
8576
8590

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.0%
0.0%
0.0%
0.0%
	
OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Other Restricted Levies
Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Non-Ad Valorem Taxes
Parcel Taxes
Other
Community Redevelopment Funds Not Subject to LCFF Deduction
Penalties and Interest from Delinquent Non-LCFF Taxes
Sales
Sale of Equipment/Supplies
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Mitigation/Developer Fees
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL, OTHER LOCAL REVENUE
TOTAL, REVENUES

8615
8616
8617
8618

8621
8622
8625
8629

8631
8660
8662

8681

8699
8799

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
90,000.00
0.00

12,000,000.00

5,000.00
0.00
12,095,000.00
12,095,000.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
75,000.00
0.00

11,850,000.00

5,000.00
0.00
11,930,000.00
11,930,000.00

0.0%
0.0%
0.0%
0.0%

0.0%
0.0%
0.0%
0.0%

0.0%
-16.7%
0.0%

-1.3%

0.0%
0.0%
-1.4%
-1.4%
	
CERTIFICATED SALARIES
Other Certificated Salaries
TOTAL, CERTIFICATED SALARIES
	
1900
	
0.00
0.00
	
186,896.00
186,896.00
	
New
New
	
CLASSIFIED SALARIES
Classified Support Salaries
	
2200
	
0.00
	
0.00
	
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 2	Printed: 8/14/2023 2:21 PM

Clovis Unified

Fresno County

Budget, July 1 Capital Facilities Fund
Expenditures by Object

10 62117 0000000 Form 25
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
Classified Supervisors' and Administrators' Salaries	2300
Clerical, Technical and Office Salaries	2400
Other Classified Salaries	2900
TOTAL, CLASSIFIED SALARIES
	534,048.38
171,179.21
0.00
705,227.59
	547,510.00
175,039.00
0.00
722,549.00
	2.5%
2.3%
0.0%
2.5%
	
EMPLOYEE BENEFITS
STRS	3101-3102
PERS	3201-3202
OASDI/Medicare/Alternative	3301-3302
Health and Welfare Benefits	3401-3402
Unemployment Insurance	3501-3502
Workers' Compensation	3601-3602
OPEB, Allocated	3701-3702
OPEB, Active Employees	3751-3752
Other Employee Benefits	3901-3902
TOTAL, EMPLOYEE BENEFITS
	
30,565.08
138,317.49
44,194.42
100,351.04
3,526.14
8,462.73
24,682.97
0.00
2,820.91
352,920.78
	
67,702.00
148,070.00
47,761.00
115,478.00
454.00
10,913.00
31,830.00
0.00
3,638.00
425,846.00
	
121.5%
7.1%
8.1%
15.1%
-87.1%
29.0%
29.0%
0.0%
29.0%
20.7%
	
BOOKS AND SUPPLIES
	
0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
Approved Textbooks and Core Curricula Materials
	4100
				
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
TOTAL, BOOKS AND SUPPLIES
	4200
4300
4400
				
		33,000.00
35,500.00
68,500.00
	40,000.00
28,500.00
68,500.00
	21.2%
-19.7%
0.0%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs - Interfund
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
	
5100
5200
5400-5450
5500
5600
5710
5750
5800
5900
	
0.00
10,500.00
0.00
0.00
952,189.76
	
0.00
10,500.00
0.00
0.00
80,200.00
	
0.0%
0.0%
0.0%
0.0%
-91.6%
	
		0.00
	0.00
	0.0%
	
		1,200.00
477,850.00
2,916.00
1,444,655.76
	0.00
318,850.00
2,916.00
412,466.00
	-100.0%
-33.3%
0.0%
-71.4%
	
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment
Equipment Replacement
Lease Assets
Subscription Assets
TOTAL, CAPITAL OUTLAY
	
6100
6170
6200
6300
6400
6500
6600
6700
	
731,287.46
0.00
51,273,044.14
0.00
0.00
0.00
0.00
0.00
52,004,331.60
	
0.00
0.00
4,512,430.00
0.00
0.00
0.00
0.00
0.00
4,512,430.00
	
-100.0%
0.0%
-91.2%
0.0%
0.0%
0.0%
0.0%
0.0%
-91.3%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
All Other Transfers Out to All Others
Debt Service
Debt Service - Interest
Other Debt Service - Principal
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

7299

7438
7439

0.00

1,556,323.00
3,715,000.00
5,271,323.00

0.00

1,556,323.00
3,715,000.00
5,271,323.00

0.0%

0.0%
0.0%
0.0%
	
TOTAL, EXPENDITURES
		59,846,958.73
	11,600,010.00
	-80.6%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In
(a) TOTAL, INTERFUND TRANSFERS IN

8919

0.00
0.00

0.00
0.00

0.0%
0.0%
	
INTERFUND TRANSFERS OUT
To: State School Building Fund/County School Facilities Fund
Other Authorized Interfund Transfers Out
(b) TOTAL, INTERFUND TRANSFERS OUT
	
7613
7619
	
0.00
336,000.00
336,000.00
	
0.00
330,000.00
330,000.00
	
0.0%
-1.8%
-1.8%
	
OTHER SOURCES/USES
SOURCES

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 3	Printed: 8/14/2023 2:21 PM

Clovis Unified

Fresno County

Budget, July 1 Capital Facilities Fund
Expenditures by Object

10 62117 0000000 Form 25
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
Proceeds
Proceeds from Disposal of Capital Assets	8953
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs	8965
Long-Term Debt Proceeds
Proceeds from Certificates of Participation	8971
Proceeds from Leases	8972
Proceeds from Lease Revenue Bonds	8973
Proceeds from SBITAs	8974
All Other Financing Sources	8979
(c) TOTAL, SOURCES
	
0.00

0.00

0.00
0.00
0.00
0.00
0.00
0.00
		
0.0%

0.0%

0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
	
		0.00

0.00

0.00
0.00
0.00
0.00
0.00
0.00
		
USES
Transfers of Funds from Lapsed/Reorganized LEAs	7651
All Other Financing Uses	7699
(d) TOTAL, USES
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
CONTRIBUTIONS
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS
	8990
				
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
		(336,000.00)
	(330,000.00)
	-1.8%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 4	Printed: 8/14/2023 2:21 PM

7699

Clovis Unified

Fresno County

Budget, July 1 Capital Facilities Fund
Expenditures by Function

10 62117 0000000 Form 25
E8B5CCP78C(2023-24)

Description	Function Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
0.00
		
0.0%
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
				
		0.00
12,095,000.00
12,095,000.00
	0.00
11,930,000.00
11,930,000.00
	0.0%
-1.4%
-1.4%
	
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services

9) Other Outgo

10) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999	Except 7600-
	
0.00
0.00
0.00
0.00
0.00
0.00
	
0.00
0.00
0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
	
		0.00
54,575,635.73

5,271,323.00
59,846,958.73
	250,037.00
6,078,650.00

5,271,323.00
11,600,010.00
	New
-88.9%

0.0%
-80.6%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 -B10)
		
(47,751,958.73)
	
329,990.00
	
-100.7%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

0.00
336,000.00

0.00
0.00

0.00
330,000.00

0.00
0.00

0.0%
-1.8%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		(336,000.00)
	(330,000.00)
	-1.8%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		(48,087,958.73)
	(10.00)
	-100.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned
Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780

9789
9790

51,270,699.01
0.00
51,270,699.01
0.00
51,270,699.01
3,182,740.28

0.00

3,182,740.28
0.00
3,182,740.28
0.00
3,182,740.28
3,182,730.28

0.00

-93.8%
0.0%
-93.8%
0.0%
-93.8%
0.0%

0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
0.00
3,182,740.28
	0.00
0.00
3,182,730.28
	0.0%
0.0%
0.0%

0.00
	
0.00
	
0.0%
	
		0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 5	Printed: 8/14/2023 2:21 PM

Clovis Unified

Fresno County

Budget, July 1 Capital Facilities Fund
Exhibit: Restricted Balance Detail

10 62117 0000000 Form 25
E8B5CCP78C(2023-24)

2022-23 Estimated
Resource	Description	Actuals

2023-24 Budget

9010	Other Restricted Local

Total, Restricted Balance

3,182,740.28 3,182,730.28

3,182,740.28 3,182,730.28

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 6	Printed: 8/14/2023 2:21 PM

Clovis Unified

Fresno County

Budget, July 1

County School Facilities Fund

Expenditures by Object

10 62117 0000000 Form 35
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
	0.00
0.00
200,000.00
200,000.00
	0.00
0.00
10,000.00
10,000.00
	0.0%
0.0%
-95.0%
-95.0%
	
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs
9) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299, 7400-7499
7300-7399
	
0.00
	
0.00
	
0.0%
	
		0.00
0.00
0.00
0.00
35,371,995.39

0.00
	0.00
0.00
0.00
0.00
10,000.00

0.00
	0.0%
0.0%
0.0%
0.0%
-100.0%

0.0%
	
		0.00
	0.00
	0.0%
	
		35,371,995.39
	10,000.00
	-100.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
		
(35,171,995.39)
	
0.00
	
-100.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

0.00
8,500,000.00

0.00
0.00

0.00
0.00

0.00
0.00

0.0%
-100.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		(8,500,000.00)
	0.00
	-100.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		(43,671,995.39)
	0.00
	-100.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780

9789
9790

44,817,317.87
0.00
44,817,317.87
0.00
44,817,317.87
1,145,322.48

0.00

1,145,322.48
0.00
1,145,322.48
0.00
1,145,322.48
1,145,322.48

0.00

-97.4%
0.0%
-97.4%
0.0%
-97.4%
0.0%

0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
0.00
0.00
	0.00
0.00
0.00
	0.0%
0.0%
0.0%

0.00
	
0.00
	
0.0%
	
		0.00

1,145,322.48
	0.00

1,145,322.48
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) with Fiscal Agent/Trustee
e) Collections Awaiting Deposit

9110
9111
9120
9130
9135
9140

0.00
0.00
0.00
0.00
0.00
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 1	Printed: 8/14/2023 2:21 PM

Clovis Unified

Fresno County

Budget, July 1

County School Facilities Fund

Expenditures by Object

10 62117 0000000 Form 35
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
2) Investments	9150
3) Accounts Receivable	9200
4) Due from Grantor Government	9290
5) Due from Other Funds	9310
6) Stores	9320
	0.00
0.00
0.00
0.00
			
	0.00
			
7) Prepaid Expenditures
	9330
	0.00
			
8) Other Current Assets
		9340
	0.00
			
9) Lease Receivable
	9380
	0.00
			
10) TOTAL, ASSETS
			0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
					
1) Deferred Outflows of Resources
		9490
	0.00
			
2) TOTAL, DEFERRED OUTFLOWS
		0.00
			
I. LIABILITIES
						
1) Accounts Payable
	9500
	0.00
			
2) Due to Grantor Governments
		9590
	0.00
			
3) Due to Other Funds
	9610
	0.00
			
4) Current Loans
		9640
	0.00
			
5) Unearned Revenue
	9650
	0.00
			
6) TOTAL, LIABILITIES
			0.00
			
J. DEFERRED INFLOWS OF RESOURCES
					
1) Deferred Inflows of Resources
		9690
	0.00
			
2) TOTAL, DEFERRED INFLOWS
		0.00
			
K. FUND EQUITY
						
Ending Fund Balance, June 30 (G10 + H2) - (I6 + J2)
		0.00
			
FEDERAL REVENUE
						
All Other Federal Revenue
	8290
	0.00
	0.00
	0.0%
	
TOTAL, FEDERAL REVENUE
			0.00
	0.00
	0.0%
	
OTHER STATE REVENUE
					
School Facilities Apportionments
		8545
	0.00
	0.00
	0.0%
	
Pass-Through Revenues from State Sources
	8587
	0.00
	0.00
	0.0%
	
All Other State Revenue
		8590
	0.00
	0.00
	0.0%
	
TOTAL, OTHER STATE REVENUE
		0.00
	0.00
	0.0%
	
OTHER LOCAL REVENUE
						
Sales
					
Sale of Equipment/Supplies
		8631
	0.00
	0.00
	0.0%
	
Leases and Rentals
	8650
	0.00
	0.00
	0.0%
	
Interest
		8660
	200,000.00
	10,000.00
	-95.0%
	
Net Increase (Decrease) in the Fair Value of Investments
	8662
	0.00
	0.00
	0.0%
	
Other Local Revenue
						
All Other Local Revenue
	8699
	0.00
	0.00
	0.0%
	
All Other Transfers In from All Others
		8799
	0.00
	0.00
	0.0%
	
TOTAL, OTHER LOCAL REVENUE
		200,000.00
	10,000.00
	-95.0%
	
TOTAL, REVENUES
			200,000.00
	10,000.00
	-95.0%
	
CLASSIFIED SALARIES
					
Classified Support Salaries
		2200
	0.00
	0.00
	0.0%
	
Classified Supervisors' and Administrators' Salaries
	2300
	0.00
	0.00
	0.0%
	
Clerical, Technical and Office Salaries
		2400
	0.00
	0.00
	0.0%
	
Other Classified Salaries
	2900
	0.00
	0.00
	0.0%
	
TOTAL, CLASSIFIED SALARIES
			0.00
	0.00
	0.0%
	
EMPLOYEE BENEFITS
					
STRS
		3101-3102
	0.00
	0.00
	0.0%
	
PERS
	3201-3202
	0.00
	0.00
	0.0%
	
OASDI/Medicare/Alternative
		3301-3302
	0.00
	0.00
	0.0%
	
Health and Welfare Benefits
	3401-3402
	0.00
	0.00
	0.0%
	
Unemployment Insurance
		3501-3502
	0.00
	0.00
	0.0%
	
Workers' Compensation
	3601-3602
	0.00
	0.00
	0.0%
	
OPEB, Allocated
		3701-3702
	0.00
	0.00
	0.0%
	
OPEB, Active Employees
	3751-3752
	0.00
	0.00
	0.0%
	
Other Employee Benefits
		3901-3902
	0.00
	0.00
	0.0%
	
TOTAL, EMPLOYEE BENEFITS
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 2	Printed: 8/14/2023 2:21 PM

Clovis Unified

Fresno County

Budget, July 1

County School Facilities Fund

Expenditures by Object

10 62117 0000000 Form 35
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
BOOKS AND SUPPLIES
	
0.00
		
0.0%
	
Books and Other Reference Materials
	4200
		0.00
		
Materials and Supplies
Noncapitalized Equipment
TOTAL, BOOKS AND SUPPLIES
	4300
4400
	0.00
0.00
0.00
	0.00
0.00
0.00
	0.0%
0.0%
0.0%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs - Interfund
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
	
5100
5200
5400-5450
5500
5600
5710
5750
5800
5900
	
0.00
0.00
0.00
0.00
0.00
	
0.00
0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
0.00
0.00
0.00
	0.00
0.00
0.00
0.00
	0.0%
0.0%
0.0%
0.0%
	
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment
Equipment Replacement
Lease Assets
Subscription Assets
TOTAL, CAPITAL OUTLAY
	
6100
6170
6200
6300
6400
6500
6600
6700
	
0.00
0.00
35,371,995.39
0.00
0.00
0.00
0.00
0.00
35,371,995.39
	
0.00
0.00
10,000.00
0.00
0.00
0.00
0.00
0.00
10,000.00
	
0.0%
0.0%
-100.0%
0.0%
0.0%
0.0%
0.0%
0.0%
-100.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
Transfers of Pass-Through Revenues
To Districts or Charter Schools
To County Offices
To JPAs
All Other Transfers Out to All Others
Debt Service
Debt Service - Interest
Other Debt Service - Principal
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

7211
7212
7213
7299

7438
7439

0.00
0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00

0.0%
0.0%
0.0%
0.0%

0.0%
0.0%
0.0%
	
TOTAL, EXPENDITURES
		35,371,995.39
	10,000.00
	-100.0%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
To: State School Building Fund/County School Facilities Fund From: All Other Funds
Other Authorized Interfund Transfers In
(a) TOTAL, INTERFUND TRANSFERS IN

8913
8919

0.00
0.00
0.00

0.00
0.00
0.00

0.0%
0.0%
0.0%
	
INTERFUND TRANSFERS OUT
To: State School Building Fund/County School Facilities Fund
Other Authorized Interfund Transfers Out
(b) TOTAL, INTERFUND TRANSFERS OUT
	
7613
7619
	
0.00
8,500,000.00
8,500,000.00
	
0.00
0.00
0.00
	
0.0%
-100.0%
-100.0%
	
OTHER SOURCES/USES
SOURCES
Proceeds
Proceeds from Disposal of Capital Assets
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Certificates of Participation
Proceeds from Leases
Proceeds from Lease Revenue Bonds
Proceeds from SBITAs
All Other Financing Sources
(c) TOTAL, SOURCES

8953

8965

8971
8972
8973
8974
8979

0.00

0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.00

0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.0%

0.0%

0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 3	Printed: 8/14/2023 2:21 PM

Clovis Unified

Fresno County

Budget, July 1

County School Facilities Fund

Expenditures by Object

10 62117 0000000 Form 35
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs	7651
(d) TOTAL, USES
	
0.00
0.00
		
0.0%
0.0%
	
		0.00
0.00
		
CONTRIBUTIONS
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS
	8990
				
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
		(8,500,000.00)
	0.00
	-100.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 4	Printed: 8/14/2023 2:21 PM

7699

Clovis Unified

Fresno County

Budget, July 1

County School Facilities Fund

Expenditures by Function

10 62117 0000000 Form 35
E8B5CCP78C(2023-24)

Description	Function Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
	0.00
0.00
200,000.00
200,000.00
	0.00
0.00
10,000.00
10,000.00
	0.0%
0.0%
-95.0%
-95.0%
	
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services

9) Other Outgo

10) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999	Except 7600-
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
	
		35,371,995.39

0.00
35,371,995.39
	10,000.00

0.00
10,000.00
	-100.0%

0.0%
-100.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 -B10)
		
(35,171,995.39)
	
0.00
	
-100.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

0.00
8,500,000.00

0.00
0.00

0.00
0.00

0.00
0.00

0.0%
-100.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		(8,500,000.00)
	0.00
	-100.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		(43,671,995.39)
	0.00
	-100.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned
Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780

9789
9790

44,817,317.87
0.00
44,817,317.87
0.00
44,817,317.87
1,145,322.48

0.00

1,145,322.48
0.00
1,145,322.48
0.00
1,145,322.48
1,145,322.48

0.00

-97.4%
0.0%
-97.4%
0.0%
-97.4%
0.0%

0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
0.00
0.00
	0.00
0.00
0.00
	0.0%
0.0%
0.0%

0.00
	
0.00
	
0.0%
	
		0.00

1,145,322.48
	0.00

1,145,322.48
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 5	Printed: 8/14/2023 2:21 PM

Clovis Unified

Fresno County

Budget, July 1

County School Facilities Fund

Exhibit: Restricted Balance Detail

10 62117 0000000 Form 35
E8B5CCP78C(2023-24)

2022-23 Estimated
Resource	Description	Actuals

2023-24 Budget

Total, Restricted Balance	0.00	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 6	Printed: 8/14/2023 2:21 PM

Clovis Unified

Fresno County

Budget, July 1

Special Reserve Fund for Capital Outlay Projects

Expenditures by Object

10 62117 0000000 Form 40
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
	0.00
0.00
2,827,251.69
2,827,251.69
	0.00
0.00
6,000.00
6,000.00
	0.0%
0.0%
-99.8%
-99.8%
	
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs
9) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299, 7400-7499
7300-7399
	
0.00
	
0.00
	
0.0%
	
		0.00
0.00
325,000.00
3,626,080.00
15,626,550.41

470,200.00
	0.00
0.00
200,000.00
756,000.00
0.00

1,960,200.00
	0.0%
0.0%
-38.5%
-79.2%
-100.0%

316.9%
	
		0.00
	0.00
	0.0%
	
		20,047,830.41
	2,916,200.00
	-85.5%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
		
(17,220,578.72)
	
(2,910,200.00)
	
-83.1%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

12,807,411.06
0.00

0.00
0.00

2,910,200.00
0.00

0.00
0.00

-77.3%
0.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		12,807,411.06
	2,910,200.00
	-77.3%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		(4,413,167.66)
	0.00
	-100.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780

9789
9790

120,885,349.64
0.00
120,885,349.64
0.00
120,885,349.64
116,472,181.98

0.00

116,472,181.98
0.00
116,472,181.98
0.00
116,472,181.98
116,472,181.98

0.00

-3.7%
0.0%
-3.7%
0.0%
-3.7%
0.0%

0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
0.00
116,472,181.98
	0.00
0.00
116,472,181.98
	0.0%
0.0%
0.0%

0.00
	
0.00
	
0.0%
	
		0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) with Fiscal Agent/Trustee
e) Collections Awaiting Deposit

9110
9111
9120
9130
9135
9140

0.00
0.00
0.00
0.00
0.00
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 1	Printed: 8/14/2023 2:21 PM

Clovis Unified

Fresno County

Budget, July 1

Special Reserve Fund for Capital Outlay Projects

Expenditures by Object

10 62117 0000000 Form 40
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
2) Investments	9150
3) Accounts Receivable	9200
4) Due from Grantor Government	9290
5) Due from Other Funds	9310
6) Stores	9320
	0.00
0.00
0.00
0.00
			
	0.00
			
7) Prepaid Expenditures
	9330
	0.00
			
8) Other Current Assets
		9340
	0.00
			
9) Lease Receivable
	9380
	0.00
			
10) TOTAL, ASSETS
			0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
					
1) Deferred Outflows of Resources
		9490
	0.00
			
2) TOTAL, DEFERRED OUTFLOWS
		0.00
			
I. LIABILITIES
						
1) Accounts Payable
	9500
	0.00
			
2) Due to Grantor Governments
		9590
	0.00
			
3) Due to Other Funds
	9610
	0.00
			
4) Current Loans
		9640
	0.00
			
5) Unearned Revenue
	9650
	0.00
			
6) TOTAL, LIABILITIES
			0.00
			
J. DEFERRED INFLOWS OF RESOURCES
					
1) Deferred Inflows of Resources
		9690
	0.00
			
2) TOTAL, DEFERRED INFLOWS
		0.00
			
K. FUND EQUITY
						
Ending Fund Balance, June 30 (G10 + H2) - (I6 + J2)
		0.00
			
FEDERAL REVENUE
						
FEMA
	8281
	0.00
	0.00
	0.0%
	
All Other Federal Revenue
		8290
	0.00
	0.00
	0.0%
	
TOTAL, FEDERAL REVENUE
		0.00
	0.00
	0.0%
	
OTHER STATE REVENUE
						
Pass-Through Revenues from State Sources
	8587
	0.00
	0.00
	0.0%
	
California Clean Energy Jobs Act
	6230
	8590
	0.00
	0.00
	0.0%
	
All Other State Revenue	All Other
	8590
	0.00
	0.00
	0.0%
	
TOTAL, OTHER STATE REVENUE
			0.00
	0.00
	0.0%
	
OTHER LOCAL REVENUE
					
Other Local Revenue
						
Community Redevelopment Funds Not Subject to LCFF Deduction
	8625
	0.00
	0.00
	0.0%
	
Sales
						
Sale of Equipment/Supplies
	8631
	0.00
	0.00
	0.0%
	
Leases and Rentals
		8650
	20,000.00
	0.00
	-100.0%
	
Interest
	8660
	22,600.00
	6,000.00
	-73.5%
	
Net Increase (Decrease) in the Fair Value of Investments
		8662
	0.00
	0.00
	0.0%
	
Other Local Revenue
					
All Other Local Revenue
		8699
	2,784,651.69
	0.00
	-100.0%
	
All Other Transfers In from All Others
	8799
	0.00
	0.00
	0.0%
	
TOTAL, OTHER LOCAL REVENUE
			2,827,251.69
	6,000.00
	-99.8%
	
TOTAL, REVENUES
		2,827,251.69
	6,000.00
	-99.8%
	
CLASSIFIED SALARIES
						
Classified Support Salaries
	2200
	0.00
	0.00
	0.0%
	
Classified Supervisors' and Administrators' Salaries
		2300
	0.00
	0.00
	0.0%
	
Clerical, Technical and Office Salaries
	2400
	0.00
	0.00
	0.0%
	
Other Classified Salaries
		2900
	0.00
	0.00
	0.0%
	
TOTAL, CLASSIFIED SALARIES
		0.00
	0.00
	0.0%
	
EMPLOYEE BENEFITS
						
STRS
	3101-3102
	0.00
	0.00
	0.0%
	
PERS
		3201-3202
	0.00
	0.00
	0.0%
	
OASDI/Medicare/Alternative
	3301-3302
	0.00
	0.00
	0.0%
	
Health and Welfare Benefits
		3401-3402
	0.00
	0.00
	0.0%
	
Unemployment Insurance
	3501-3502
	0.00
	0.00
	0.0%
	
Workers' Compensation
		3601-3602
	0.00
	0.00
	0.0%
	
OPEB, Allocated
	3701-3702
	0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 2	Printed: 8/14/2023 2:21 PM

Clovis Unified

Fresno County

Budget, July 1

Special Reserve Fund for Capital Outlay Projects

Expenditures by Object

10 62117 0000000 Form 40
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
OPEB, Active Employees	3751-3752
Other Employee Benefits	3901-3902
TOTAL, EMPLOYEE BENEFITS
	0.00
0.00
0.00
	0.00
0.00
0.00
	0.0%
0.0%
0.0%
	
BOOKS AND SUPPLIES
	
0.00
	
0.00
	
0.0%
	
Books and Other Reference Materials
	4200
				
Materials and Supplies
Noncapitalized Equipment
TOTAL, BOOKS AND SUPPLIES
	4300
4400
	250,000.00
75,000.00
325,000.00
	200,000.00
0.00
200,000.00
	-20.0%
-100.0%
-38.5%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs - Interfund
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
	
5100
5200
5400-5450
5500
5600
5710
5750
5800
5900
	
0.00
0.00
0.00
0.00
786,100.00
	
0.00
0.00
0.00
0.00
756,000.00
	
0.0%
0.0%
0.0%
0.0%
-3.8%
	
		0.00
	0.00
	0.0%
	
		0.00
2,839,980.00
0.00
3,626,080.00
	0.00
0.00
0.00
756,000.00
	0.0%
-100.0%
0.0%
-79.2%
	
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment
Equipment Replacement
Lease Assets
Subscription Assets
TOTAL, CAPITAL OUTLAY
	
6100
6170
6200
6300
6400
6500
6600
6700
	
10,000.00
13,063,937.00
2,393,093.17
0.00
159,520.24
0.00
0.00
0.00
15,626,550.41
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
-100.0%
-100.0%
-100.0%
0.0%
-100.0%
0.0%
0.0%
0.0%
-100.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
Transfers of Pass-Through Revenues
To Districts or Charter Schools
To County Offices
To JPAs
All Other Transfers Out to All Others
Debt Service
Debt Service - Interest
Other Debt Service - Principal
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

7211
7212
7213
7299

7438
7439

0.00
0.00
0.00
0.00

470,200.00
0.00
470,200.00

0.00
0.00
0.00
0.00

470,200.00
1,490,000.00
1,960,200.00

0.0%
0.0%
0.0%
0.0%

0.0%
New
316.9%
	
TOTAL, EXPENDITURES
		20,047,830.41
	2,916,200.00
	-85.5%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund/CSSF
Other Authorized Interfund Transfers In
(a) TOTAL, INTERFUND TRANSFERS IN

8912
8919

3,837,211.06
8,970,200.00
12,807,411.06

950,000.00
1,960,200.00
2,910,200.00

-75.2%
-78.1%
-77.3%
	
INTERFUND TRANSFERS OUT
To: General Fund/CSSF
To: State School Building Fund/County School Facilities Fund
Other Authorized Interfund Transfers Out
(b) TOTAL, INTERFUND TRANSFERS OUT
	
7612
7613
7619
	
0.00
0.00
0.00
0.00
	
0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
	
OTHER SOURCES/USES
SOURCES
Proceeds
Proceeds from Disposal of Capital Assets
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Certificates of Participation
Proceeds from Leases

8953

8965

8971
8972

0.00

0.00

0.00
0.00

0.00

0.00

0.00
0.00

0.0%

0.0%

0.0%
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 3	Printed: 8/14/2023 2:21 PM

Clovis Unified

Fresno County

Budget, July 1

Special Reserve Fund for Capital Outlay Projects

Expenditures by Object

10 62117 0000000 Form 40
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
Proceeds from Lease Revenue Bonds	8973
Proceeds from SBITAs	8974
All Other Financing Sources	8979
(c) TOTAL, SOURCES
	0.00
0.00
0.00
0.00
	0.00
	0.0%
0.0%
0.0%
0.0%
	
		0.00
0.00
0.00
		
USES
Transfers of Funds from Lapsed/Reorganized LEAs	7651
All Other Financing Uses	7699
(d) TOTAL, USES
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
CONTRIBUTIONS
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS
	8990
				
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
		12,807,411.06
	2,910,200.00
	-77.3%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 4	Printed: 8/14/2023 2:21 PM

7699

Clovis Unified

Fresno County

Budget, July 1

Special Reserve Fund for Capital Outlay Projects

Expenditures by Function

10 62117 0000000 Form 40
E8B5CCP78C(2023-24)

Description	Function Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
	0.00
0.00
2,827,251.69
2,827,251.69
	0.00
0.00
6,000.00
6,000.00
	0.0%
0.0%
-99.8%
-99.8%
	
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services

9) Other Outgo

10) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999	Except 7600-
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
	
		19,577,630.41

470,200.00
20,047,830.41
	956,000.00

1,960,200.00
2,916,200.00
	-95.1%

316.9%
-85.5%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 -B10)
		
(17,220,578.72)
	
(2,910,200.00)
	
-83.1%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

12,807,411.06
0.00

0.00
0.00

2,910,200.00
0.00

0.00
0.00

-77.3%
0.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		12,807,411.06
	2,910,200.00
	-77.3%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		(4,413,167.66)
	0.00
	-100.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned
Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780

9789
9790

120,885,349.64
0.00
120,885,349.64
0.00
120,885,349.64
116,472,181.98

0.00

116,472,181.98
0.00
116,472,181.98
0.00
116,472,181.98
116,472,181.98

0.00

-3.7%
0.0%
-3.7%
0.0%
-3.7%
0.0%

0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
0.00
116,472,181.98
	0.00
0.00
116,472,181.98
	0.0%
0.0%
0.0%

0.00
	
0.00
	
0.0%
	
		0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 5	Printed: 8/14/2023 2:21 PM

Clovis Unified

Fresno County

Budget, July 1

Special Reserve Fund for Capital Outlay Projects

Exhibit: Restricted Balance Detail

10 62117 0000000 Form 40
E8B5CCP78C(2023-24)

2022-23 Estimated
Resource	Description	Actuals

2023-24 Budget

9010	Other Restricted Local

Total, Restricted Balance

116,472,181.98 116,472,181.98

116,472,181.98 116,472,181.98

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 6	Printed: 8/14/2023 2:21 PM

Clovis Unified

Fresno County

Budget, July 1

Bond Interest and Redemption Fund

Expenditures by Object

10 62117 0000000 Form 51
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
	0.00
315,000.00
47,628,880.00
47,943,880.00
	0.00
315,000.00
47,628,880.00
47,943,880.00
	0.0%
0.0%
0.0%
0.0%
	
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs
9) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299, 7400-7499
7300-7399
	
0.00
0.00
0.00
0.00
0.00
0.00
	
0.00
0.00
0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

47,943,880.00
	
47,943,880.00
	
0.0%
	
		0.00
	0.00
	0.0%
	
		47,943,880.00
	47,943,880.00
	0.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
		
0.00
	
0.00
	
0.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.0%
0.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		0.00
	0.00
	0.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
Bond Debt Service
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780
0000	9780

9789
9790

52,444,163.24
0.00
52,444,163.24
0.00
52,444,163.24
52,444,163.24

52,444,163.24
0.00
52,444,163.24
0.00
52,444,163.24
52,444,163.24

0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.0%
0.0%
0.0%
0.0%
	
		0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
		0.00

52,444,163.24
	0.00

52,444,163.24
52,444,163.24
	0.0%

0.0%

0.0%

0.00
	
0.00
		
		0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) with Fiscal Agent/Trustee

9110
9111
9120
9130
9135

0.00
0.00
0.00
			
		0.00
			
		0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 1	Printed: 8/14/2023 2:22 PM

Clovis Unified

Fresno County

Budget, July 1

Bond Interest and Redemption Fund

Expenditures by Object

10 62117 0000000 Form 51
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
e) Collections Awaiting Deposit	9140
2) Investments	9150
3) Accounts Receivable	9200
4) Due from Grantor Government	9290
	0.00
0.00
0.00
			
	0.00
			
5) Due from Other Funds
	9310
	0.00
			
6) Stores
		9320
	0.00
0.00
			
7) Prepaid Expenditures
	9330
				
8) Other Current Assets
9) Lease Receivable
10) TOTAL, ASSETS
	9340
9380
	0.00
			
		0.00
			
		0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources
2) TOTAL, DEFERRED OUTFLOWS
	
9490
	
0.00
0.00
			
I. LIABILITIES
1) Accounts Payable
2) Due to Grantor Governments
3) Due to Other Funds
4) Current Loans
5) Unearned Revenue
6) TOTAL, LIABILITIES
	
9500
9590
9610
9640
9650
	
0.00
			
		0.00
			
		0.00
			
		0.00
			
		0.00
0.00
			
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources
2) TOTAL, DEFERRED INFLOWS
	
9690
	
0.00
0.00
			
K. FUND EQUITY
Ending Fund Balance, June 30 (G10 + H2) - (I6 + J2)
		
0.00
			
FEDERAL REVENUE
All Other Federal Revenue
TOTAL, FEDERAL REVENUE
	
8290
	
0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
OTHER STATE REVENUE
Tax Relief Subventions
Voted Indebtedness Levies
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes
TOTAL, OTHER STATE REVENUE

8571
8572

315,000.00
0.00
315,000.00

315,000.00
0.00
315,000.00

0.0%
0.0%
0.0%
	
OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Voted Indebtedness Levies
Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Penalties and Interest from Delinquent Non-LCFF Taxes
Interest
Net Increase (Decrease) in the Fair Value of Investments
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL, OTHER LOCAL REVENUE
TOTAL, REVENUES

8611
8612
8613
8614
8629
8660
8662

8699
8799

46,078,880.00
800,000.00
75,000.00
375,000.00
0.00
300,000.00
0.00

0.00
0.00
47,628,880.00
47,943,880.00

46,078,880.00
800,000.00
75,000.00
375,000.00
0.00
300,000.00
0.00

0.00
0.00
47,628,880.00
47,943,880.00

0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

0.0%
0.0%
0.0%
0.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service
Bond Redemptions
Bond Interest and Other Service Charges
Debt Service - Interest
Other Debt Service - Principal
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

7433
7434
7438
7439

36,391,927.00
11,551,953.00
0.00
0.00
47,943,880.00

36,391,927.00
11,551,953.00
0.00
0.00
47,943,880.00

0.0%
0.0%
0.0%
0.0%
0.0%
	
TOTAL, EXPENDITURES
		47,943,880.00
	47,943,880.00
	0.0%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 2	Printed: 8/14/2023 2:22 PM

Clovis Unified

Fresno County

Budget, July 1

Bond Interest and Redemption Fund

Expenditures by Object

10 62117 0000000 Form 51
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
Other Authorized Interfund Transfers In	8919
(a) TOTAL, INTERFUND TRANSFERS IN
	0.00
0.00
	0.00
0.00
	0.0%
0.0%
	
INTERFUND TRANSFERS OUT
To: General Fund	7614
Other Authorized Interfund Transfers Out	7619
(b) TOTAL, INTERFUND TRANSFERS OUT
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs	8965
All Other Financing Sources	8979
(c) TOTAL, SOURCES

0.00
0.00
0.00

0.00
0.00
0.00

0.0%
0.0%
0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs	7651
All Other Financing Uses	7699
(d) TOTAL, USES
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
CONTRIBUTIONS
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS
	8990
				
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 3	Printed: 8/14/2023 2:22 PM

7699

Clovis Unified

Fresno County

Budget, July 1

Bond Interest and Redemption Fund

Expenditures by Function

10 62117 0000000 Form 51
E8B5CCP78C(2023-24)

Description	Function Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
	0.00
315,000.00
47,628,880.00
47,943,880.00
	0.00
315,000.00
47,628,880.00
47,943,880.00
	0.0%
0.0%
0.0%
0.0%
	
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services

9) Other Outgo

10) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999	Except 7600-
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

47,943,880.00
47,943,880.00
	
47,943,880.00
47,943,880.00
	
0.0%
0.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 -B10)
		
0.00
	
0.00
	
0.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.0%
0.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		0.00
	0.00
	0.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned
Other Assignments (by Resource/Object)
Bond Debt Service
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780
0000	9780

9789
9790

52,444,163.24
0.00
52,444,163.24
0.00
52,444,163.24
52,444,163.24

52,444,163.24
0.00
52,444,163.24
0.00
52,444,163.24
52,444,163.24

0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.0%
0.0%
0.0%
0.0%
	
		0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
		0.00

52,444,163.24
	0.00

52,444,163.24
52,444,163.24
	0.0%

0.0%

0.0%

0.00
	
0.00
		
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 4	Printed: 8/14/2023 2:22 PM

Clovis Unified

Fresno County

Budget, July 1

Bond Interest and Redemption Fund

Exhibit: Restricted Balance Detail

10 62117 0000000 Form 51
E8B5CCP78C(2023-24)

2022-23 Estimated
Resource	Description	Actuals

2023-24 Budget

Total, Restricted Balance	0.00	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 5	Printed: 8/14/2023 2:22 PM

Clovis Unified

Fresno County

Budget, July 1

Debt Service Fund for Blended Component Units

Expenditures by Object

10 62117 0000000 Form 52
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
	0.00
0.00
0.00
0.00
	0.00
0.00
0.00
0.00
	0.0%
0.0%
0.0%
0.0%
	
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs
9) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299, 7400-7499
7300-7399
	
0.00
0.00
0.00
0.00
0.00
0.00
	
0.00
0.00
0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
		
0.00
	
0.00
	
0.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.0%
0.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		0.00
	0.00
	0.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780

9789
9790

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.0%
0.0%
0.0%
0.0%
	
		0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
		0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) with Fiscal Agent/Trustee
e) Collections Awaiting Deposit

9110
9111
9120
9130
9135
9140

0.00
0.00
0.00
			
		0.00
			
		0.00
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 1	Printed: 8/14/2023 2:22 PM

Clovis Unified

Fresno County

Budget, July 1

Debt Service Fund for Blended Component Units

Expenditures by Object

10 62117 0000000 Form 52
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
2) Investments	9150
3) Accounts Receivable	9200
4) Due from Grantor Government	9290
	0.00
0.00
			
	0.00
			
5) Due from Other Funds
	9310
	0.00
			
6) Stores
		9320
	0.00
0.00
			
7) Prepaid Expenditures
	9330
				
8) Other Current Assets
9) Lease Receivable
10) TOTAL, ASSETS
	9340
9380
	0.00
			
		0.00
			
		0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources
2) TOTAL, DEFERRED OUTFLOWS
	
9490
	
0.00
0.00
			
I. LIABILITIES
1) Accounts Payable
2) Due to Grantor Governments
3) Due to Other Funds
4) Current Loans
5) Unearned Revenue
6) TOTAL, LIABILITIES
	
9500
9590
9610
9640
9650
	
0.00
			
		0.00
			
		0.00
			
		0.00
			
		0.00
0.00
			
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources
2) TOTAL, DEFERRED INFLOWS
	
9690
	
0.00
0.00
			
K. FUND EQUITY
Ending Fund Balance, June 30 (G10 + H2) - (I6 + J2)
		
0.00
			
FEDERAL REVENUE
All Other Federal Revenue
TOTAL, FEDERAL REVENUE
	
8290
	
0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
OTHER STATE REVENUE
Tax Relief Subventions
Voted Indebtedness Levies
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes
TOTAL, OTHER STATE REVENUE

8571
8572

0.00
0.00
0.00

0.00
0.00
0.00

0.0%
0.0%
0.0%
	
OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Voted Indebtedness Levies
Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Non-Ad Valorem Taxes
Other
Penalties and Interest from Delinquent Non-LCFF Taxes
Interest
Net Increase (Decrease) in the Fair Value of Investments
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL, OTHER LOCAL REVENUE
TOTAL, REVENUES

8611
8612
8613
8614

8622
8629
8660
8662

8699
8799

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.0%
0.0%
0.0%
0.0%

0.0%
0.0%
0.0%
0.0%

0.0%
0.0%
0.0%
0.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service
Bond Redemptions
Bond Interest and Other Service Charges
Debt Service - Interest
Other Debt Service - Principal
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

7433
7434
7438
7439

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.0%
0.0%
0.0%
0.0%
0.0%
	
TOTAL, EXPENDITURES
		0.00
	0.00
	0.0%
	
INTERFUND TRANSFERS

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 2	Printed: 8/14/2023 2:22 PM

Clovis Unified

Fresno County

Budget, July 1

Debt Service Fund for Blended Component Units

Expenditures by Object

10 62117 0000000 Form 52
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In	8919
(a) TOTAL, INTERFUND TRANSFERS IN
	
0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out	7619
(b) TOTAL, INTERFUND TRANSFERS OUT
	
0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs	8965
All Other Financing Sources	8979
(c) TOTAL, SOURCES

0.00
0.00
0.00

0.00
0.00
0.00

0.0%
0.0%
0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs	7651
All Other Financing Uses	7699
(d) TOTAL, USES
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
CONTRIBUTIONS
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS
	8990
				
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 3	Printed: 8/14/2023 2:22 PM

7699

Clovis Unified

Fresno County

Budget, July 1

Debt Service Fund for Blended Component Units

Expenditures by Function

10 62117 0000000 Form 52
E8B5CCP78C(2023-24)

Description	Function Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
	0.00
0.00
0.00
0.00
	0.00
0.00
0.00
0.00
	0.0%
0.0%
0.0%
0.0%
	
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services

9) Other Outgo

10) TOTAL, EXPENDITURES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999	Except 7600-
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 -B10)
		
0.00
	
0.00
	
0.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.0%
0.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		0.00
	0.00
	0.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned
Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

9791
9793

9795

9711
9712
9713
9719
9740

9750
9760

9780

9789
9790

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.0%
0.0%
0.0%
0.0%
	
		0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
		0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 4	Printed: 8/14/2023 2:22 PM

Clovis Unified

Fresno County

Budget, July 1

Debt Service Fund for Blended Component Units

Exhibit: Restricted Balance Detail

10 62117 0000000 Form 52
E8B5CCP78C(2023-24)

2022-23 Estimated
Resource	Description	Actuals

2023-24 Budget

Total, Restricted Balance	0.00	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-D, Version 5	Page 5	Printed: 8/14/2023 2:22 PM

Clovis Unified

Fresno County

Budget, July 1 Self-Insurance Fund
Expenses by Object

10 62117 0000000 Form 67
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
0.00
		
0.0%
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
				
		0.00
87,718,391.18
87,718,391.18
	0.00
88,470,132.56
88,470,132.56
	0.0%
0.9%
0.9%
	
B. EXPENSES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenses
6) Depreciation and Amortization

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs
9) TOTAL, EXPENSES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299, 7400-7499
7300-7399
	
0.00
188,651.68
117,174.34
796,917.53
83,381,212.19
0.00
	
0.00
191,433.00
119,860.00
807,735.00
87,638,753.69
0.00
	
0.0%
1.5%
2.3%
1.4%
5.1%
0.0%

0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
		84,483,955.74
	88,757,781.69
	5.1%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
		
3,234,435.44
	
(287,649.13)
	
-108.9%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.0%
0.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN NET POSITION (C + D4)
		3,234,435.44
	(287,649.13)
	-108.9%
	
F. NET POSITION
1) Beginning Net Position
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Net Position (F1c + F1d)
2) Ending Net Position, June 30 (E + F1e)
Components of Ending Net Position
a) Net Investment in Capital Assets
b) Restricted Net Position
c) Unrestricted Net Position

9791
9793

9795

9796
9797
9790

32,872,284.53
0.00
32,872,284.53
0.00
32,872,284.53
36,106,719.97

0.00
0.00
36,106,719.97

36,106,719.97
0.00
36,106,719.97
0.00
36,106,719.97
35,819,070.84

0.00
0.00
35,819,070.84

9.8%
0.0%
9.8%
0.0%
9.8%
-0.8%

0.0%
0.0%
-0.8%
	
G. ASSETS
1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) with Fiscal Agent/Trustee
e) Collections Awaiting Deposit
2) Investments
3) Accounts Receivable
4) Due from Grantor Government
5) Due from Other Funds
6) Stores
7) Prepaid Expenditures
8) Other Current Assets
9) Lease Receivable
10) Fixed Assets
a) Land
b) Land Improvements

9110
9111
9120
9130
9135
9140
9150
9200
9290
9310
9320
9330
9340
9380

9410
9420

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

		0.00
		
		0.00
		
		0.00
		
		0.00
0.00
0.00

0.00
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-E, Version 6	Page 1	Printed: 8/14/2023 2:23 PM

Clovis Unified

Fresno County

Budget, July 1 Self-Insurance Fund
Expenses by Object

10 62117 0000000 Form 67
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
c) Accumulated Depreciation - Land Improvements	9425
d) Buildings	9430
e) Accumulated Depreciation - Buildings	9435
f) Equipment	9440
g) Accumulated Depreciation - Equipment	9445
h) Work in Progress	9450
i) Lease Assets	9460
j) Accumulated Amortization-Lease Assets	9465
k) Subscription Assets	9470
l) Accumulated Amortization-Subscription Assets	9475
11) TOTAL, ASSETS
	0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
		
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources	9490
2) TOTAL, DEFERRED OUTFLOWS
	
0.00
0.00
		
I. LIABILITIES
1) Accounts Payable	9500
2) Due to Grantor Governments	9590
	
0.00
		
	0.00
		
3) Due to Other Funds
	9610
	0.00
			
4) Current Loans
		9640
				
5) Unearned Revenue
	9650
	0.00
			
6) Long-Term Liabilities
						
a) Subscription Liability
	9660
	0.00
			
b) Net Pension Liability
		9663
	0.00
			
c) Total/Net OPEB Liability
	9664
	0.00
			
d) Compensated Absences
		9665
	0.00
			
e) COPs Payable
	9666
	0.00
			
f) Leases Payable
		9667
	0.00
			
g) Lease Revenue Bonds Payable
	9668
	0.00
			
h) Other General Long-Term Liabilities
		9669
	0.00
			
7) TOTAL, LIABILITIES
		0.00
			
J. DEFERRED INFLOWS OF RESOURCES
						
1) Deferred Inflows of Resources
	9690
	0.00
			
2) TOTAL, DEFERRED INFLOWS
			0.00
			
K. NET POSITION
					
Net Position, June 30 (G11 + H2) - (I7 + J2)
			0.00
			
OTHER STATE REVENUE
					
STRS On-Behalf Pension Contributions
	7690
	8590
	0.00
	0.00
	0.0%
	
All Other State Revenue	All Other
	8590
	0.00
	0.00
	0.0%
	
TOTAL, OTHER STATE REVENUE
		0.00
	0.00
	0.0%
	
OTHER LOCAL REVENUE
Other Local Revenue
Sales
Sale of Equipment/Supplies
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
In-District Premiums/
Contributions
All Other Fees and Contracts
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL, OTHER LOCAL REVENUE
TOTAL, REVENUES

8631
8660
8662

8674
8689

8699
8799

0.00
220,000.00
0.00

4,470,642.00
0.00

83,027,749.18
0.00
87,718,391.18
87,718,391.18

0.00
230,000.00
0.00

4,293,604.00
0.00

83,946,528.56
0.00
88,470,132.56
88,470,132.56

0.0%
4.5%
0.0%

-4.0%
0.0%

1.1%
0.0%
0.9%
0.9%
	
CERTIFICATED SALARIES
Certificated Pupil Support Salaries
Certificated Supervisors' and Administrators' Salaries
TOTAL, CERTIFICATED SALARIES
	
1200
1300
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
CLASSIFIED SALARIES
Classified Support Salaries
	
2200
	
0.00
	
0.00
	
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-E, Version 6	Page 2	Printed: 8/14/2023 2:23 PM

Clovis Unified

Fresno County

Budget, July 1 Self-Insurance Fund
Expenses by Object

10 62117 0000000 Form 67
E8B5CCP78C(2023-24)

Description	Resource Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
Classified Supervisors' and Administrators' Salaries	2300
Clerical, Technical and Office Salaries	2400
Other Classified Salaries	2900
TOTAL, CLASSIFIED SALARIES
	70,450.34
118,201.34
0.00
188,651.68
	72,166.00
119,267.00
0.00
191,433.00
	2.4%
0.9%
0.0%
1.5%
	
EMPLOYEE BENEFITS
STRS	3101-3102
PERS	3201-3202
OASDI/Medicare/Alternative	3301-3302
Health and Welfare Benefits	3401-3402
Unemployment Insurance	3501-3502
Workers' Compensation	3601-3602
OPEB, Allocated	3701-3702
OPEB, Active Employees	3751-3752
Other Employee Benefits	3901-3902
TOTAL, EMPLOYEE BENEFITS
	
0.00
47,861.01
14,431.12
44,318.65
942.82
2,263.76
6,602.73
0.00
754.25
117,174.34
	
0.00
51,075.00
14,645.00
44,279.00
96.00
2,298.00
6,701.00
0.00
766.00
119,860.00
	
0.0%
6.7%
1.5%
-0.1%
-89.8%
1.5%
1.5%
0.0%
1.6%
2.3%
	
BOOKS AND SUPPLIES
Books and Other Reference Materials	4200
Materials and Supplies	4300
Noncapitalized Equipment	4400
TOTAL, BOOKS AND SUPPLIES
	
0.00
796,917.53
0.00
796,917.53
	
0.00
807,735.00
0.00
807,735.00
	
0.0%
1.4%
0.0%
1.4%
	
SERVICES AND OTHER OPERATING EXPENSES
Subagreements for Services	5100
Travel and Conferences	5200
Dues and Memberships	5300
Insurance	5400-5450
Operations and Housekeeping Services	5500
Rentals, Leases, Repairs, and Noncapitalized Improvements	5600
Transfers of Direct Costs - Interfund	5750
Professional/Consulting Services and
Operating Expenditures	5800
Communications	5900
TOTAL, SERVICES AND OTHER OPERATING EXPENSES
	
0.00
0.00
0.00
1,645,498.00
0.00
0.00
2,500.00

81,731,814.19
1,400.00
83,381,212.19
	
0.00
0.00
0.00
1,159,883.00
0.00
0.00
1,000.00

86,476,470.69
1,400.00
87,638,753.69
	
0.0%
0.0%
0.0%
-29.5%
0.0%
0.0%
-60.0%

5.8%
0.0%
5.1%
	
DEPRECIATION AND AMORTIZATION
Depreciation Expense	6900
Amortization Expense-Lease Assets	6910
Amortization Expense-Subscription Assets	6920
TOTAL, DEPRECIATION AND AMORTIZATION
	
0.00
0.00
0.00
0.00
	
0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
	
TOTAL, EXPENSES
	84,483,955.74
	88,757,781.69
	5.1%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In	8919
(a) TOTAL, INTERFUND TRANSFERS IN

0.00
0.00

0.00
0.00

0.0%
0.0%
	
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out	7619
(b) TOTAL, INTERFUND TRANSFERS OUT
	
0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs	8965
(c) TOTAL, SOURCES

0.00
0.00

0.00
0.00

0.0%
0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs	7651
(d) TOTAL, USES
	
0.00
0.00
	
0.00
0.00
	
0.0%
0.0%
	
CONTRIBUTIONS
	
0.00
0.00
0.00
	
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS
	8990
				
TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e)
		
0.00
	
0.00
	
0.0%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-E, Version 6	Page 3	Printed: 8/14/2023 2:23 PM

7699

Clovis Unified

Fresno County

Budget, July 1 Self-Insurance Fund
Expenses by Function

10 62117 0000000 Form 67
E8B5CCP78C(2023-24)

Description	Function Codes	Object Codes
	2022-23 Estimated Actuals
	2023-24 Budget
	Percent Difference
	
A. REVENUES
	
0.00
0.00
		
0.0%
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
0.00
		
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
	8100-8299
8300-8599
8600-8799
				
		0.00
87,718,391.18
87,718,391.18
	0.00
88,470,132.56
88,470,132.56
	0.0%
0.9%
0.9%
	
B. EXPENSES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services

9) Other Outgo

10) TOTAL, EXPENSES
	
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999	Except 7600-
	
0.00
0.00
0.00
0.00
0.00
	
0.00
0.00
0.00
0.00
0.00
	
0.0%
0.0%
0.0%
0.0%
0.0%
	
		84,483,955.74
	88,757,781.69
	5.1%
	
		0.00
0.00
	0.00
0.00
	0.0%
0.0%

0.00
84,483,955.74
	
0.00
88,757,781.69
	
0.0%
5.1%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10)
		
3,234,435.44
	
(287,649.13)
	
-108.9%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES

8900-8929
7600-7629

8930-8979
7630-7699
8980-8999

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.0%
0.0%

0.0%
0.0%
	
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN NET POSITION (C + D4)
		3,234,435.44
	(287,649.13)
	-108.9%
	
F. NET POSITION
1) Beginning Net Position
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Net Position (F1c + F1d)
2) Ending Net Position, June 30 (E + F1e)
Components of Ending Net Position
a) Net Investment in Capital Assets
b) Restricted Net Position
c) Unrestricted Net Position

9791
9793

9795

9796
9797
9790

32,872,284.53
0.00
32,872,284.53
0.00
32,872,284.53
36,106,719.97

0.00
0.00
36,106,719.97

36,106,719.97
0.00
36,106,719.97
0.00
36,106,719.97
35,819,070.84

0.00
0.00
35,819,070.84

9.8%
0.0%
9.8%
0.0%
9.8%
-0.8%

0.0%
0.0%
-0.8%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-E, Version 6	Page 4	Printed: 8/14/2023 2:23 PM

Clovis Unified

Fresno County

Budget, July 1 Self-Insurance Fund
Exhibit: Restricted Net Position Detail

10 62117 0000000 Form 67
E8B5CCP78C(2023-24)

2022-23 Estimated
Resource	Description	Actuals

2023-24 Budget

Total, Restricted Net Position	0.00	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: Fund-E, Version 6	Page 5	Printed: 8/14/2023 2:23 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1

AVERAGE DAILY ATTENDANCE

10 62117 0000000 Form A
E8B5CCP78C(2023-24)

Description
	
2022-23 Estimated Actuals
	
2023-24 Budget

P-2 ADA
	
Annual ADA
	
Funded ADA
	Estimated P-2 ADA
	Estimated Annual ADA
	Estimated Funded ADA
	
A. DISTRICT
	
1. Total District Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA)
2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above)
3. Total Basic Aid Open Enrollment Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above)
4. Total, District Regular ADA (Sum of Lines A1 through A3)
5. District Funded County Program ADA
a. County Community Schools
b. Special Education-Special Day Class
c. Special Education-NPS/LCI
d. Special Education Extended Year
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380]
g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f)
6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g)
7. Adults in Correctional Facilities
8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

39,397.23

39,397.23

41,083.47

39,547.87

39,547.87

40,388.56

							
	39,397.23
	39,397.23
	41,083.47
	39,547.87
	39,547.87
	40,388.56

							

							

	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
	39,397.23
	39,397.23
	41,083.47
	39,547.87
	39,547.87
	40,388.56

							

California Dept of Education

SACS Financial Reporting Software - SACS V5.1

File: A, Version 2	Page 1	Printed: 6/29/2023 7:34 AM

Clovis Unified

Fresno County

2023-24 Budget, July 1

AVERAGE DAILY ATTENDANCE

10 62117 0000000 Form A
E8B5CCP78C(2023-24)

Description
	
2022-23 Estimated Actuals
	
2023-24 Budget

P-2 ADA
	
Annual ADA
	
Funded ADA
	Estimated P-2 ADA
	Estimated Annual ADA
	Estimated Funded ADA
	
B. COUNTY OFFICE OF EDUCATION
	
1. County Program Alternative Education Grant ADA
a. County Group Home and Institution Pupils
b. Juvenile Halls, Homes, and Camps
c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c)
2. District Funded County Program ADA
a. County Community Schools
b. Special Education-Special Day Class
c. Special Education-NPS/LCI
d. Special Education Extended Year
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380]
g. Total, District Funded County Program ADA (Sum of Lines B2a through B2f)
3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g)
4. Adults in Correctional Facilities
5. County Operations Grant ADA
6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

							

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

							

							

	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00

							

California Dept of Education

SACS Financial Reporting Software - SACS V5.1

File: A, Version 2	Page 2	Printed: 6/29/2023 7:34 AM

Clovis Unified

Fresno County

2023-24 Budget, July 1

AVERAGE DAILY ATTENDANCE

10 62117 0000000 Form A
E8B5CCP78C(2023-24)

Description
	
2022-23 Estimated Actuals
	
2023-24 Budget

P-2 ADA
	
Annual ADA
	
Funded ADA
	Estimated P-2 ADA
	Estimated Annual ADA
	Estimated Funded ADA
	
C. CHARTER SCHOOL ADA
Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools.
Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA.
	
FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01.
	
1. Total Charter School Regular ADA
2. Charter School County Program Alternative Education ADA
a. County Group Home and Institution Pupils
b. Juvenile Halls, Homes, and Camps
c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C2a through C2c)
3. Charter School Funded County Program ADA
a. County Community Schools
b. Special Education-Special Day Class
c. Special Education-NPS/LCI
d. Special Education Extended Year
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e)
4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d, and C3f)
	800.00
	800.00
	800.00
	840.00
	840.00
	840.00

							

	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

							

							

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

800.00
	
800.00
	
800.00
	
840.00
	
840.00
	
840.00
	
FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62.
	
5. Total Charter School Regular ADA
6. Charter School County Program Alternative Education ADA
a. County Group Home and Institution Pupils
b. Juvenile Halls, Homes, and Camps
c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C6a through C6c)
7. Charter School Funded County Program ADA
a. County Community Schools
b. Special Education-Special Day Class
c. Special Education-NPS/LCI
d. Special Education Extended Year
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. Total, Charter School Funded County Program ADA (Sum of Lines C7a through C7e)
8. TOTAL CHARTER SCHOOL ADA (Sum of Lines C5, C6d, and C7f)

							

	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

							

							

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09, or 62 (Sum of Lines C4 and C8)
	
800.00
	
800.00
	
800.00
	
840.00
	
840.00
	
840.00

California Dept of Education

SACS Financial Reporting Software - SACS V5.1

File: A, Version 2	Page 3	Printed: 6/29/2023 7:34 AM

Clovis Unified

Fresno County

2023-24 Budget, July 1

AVERAGE DAILY ATTENDANCE

10 62117 0000000 Form A
E8B5CCP78C(2023-24)

Description
	
2022-23 Estimated Actuals
	
2023-24 Budget

P-2 ADA
	
Annual ADA
	
Funded ADA
	Estimated P-2 ADA
	Estimated Annual ADA
	Estimated Funded ADA
	
A. DISTRICT
	
1. Total District Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA)
2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above)
3. Total Basic Aid Open Enrollment Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above)
4. Total, District Regular ADA (Sum of Lines A1 through A3)
5. District Funded County Program ADA
a. County Community Schools
b. Special Education-Special Day Class
c. Special Education-NPS/LCI
d. Special Education Extended Year
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380]
g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f)
6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g)
7. Adults in Correctional Facilities
8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

39,397.23

39,397.23

41,083.47

39,547.87

39,547.87

40,388.56

							
	39,397.23
	39,397.23
	41,083.47
	39,547.87
	39,547.87
	40,388.56

							

							

	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
	39,397.23
	39,397.23
	41,083.47
	39,547.87
	39,547.87
	40,388.56

							

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: A, Version 2	Page 1	Printed: 8/14/2023 2:30 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1

AVERAGE DAILY ATTENDANCE

10 62117 0000000 Form A
E8B5CCP78C(2023-24)

Description
	
2022-23 Estimated Actuals
	
2023-24 Budget

P-2 ADA
	
Annual ADA
	
Funded ADA
	Estimated P-2 ADA
	Estimated Annual ADA
	Estimated Funded ADA
	
B. COUNTY OFFICE OF EDUCATION
	
1. County Program Alternative Education Grant ADA
a. County Group Home and Institution Pupils
b. Juvenile Halls, Homes, and Camps
c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c)
2. District Funded County Program ADA
a. County Community Schools
b. Special Education-Special Day Class
c. Special Education-NPS/LCI
d. Special Education Extended Year
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380]
g. Total, District Funded County Program ADA (Sum of Lines B2a through B2f)
3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g)
4. Adults in Correctional Facilities
5. County Operations Grant ADA
6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

							

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

							

							

	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00

							

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: A, Version 2	Page 2	Printed: 8/14/2023 2:30 PM

Clovis Unified

Fresno County

2023-24 Budget, July 1

AVERAGE DAILY ATTENDANCE

10 62117 0000000 Form A
E8B5CCP78C(2023-24)

Description
	
2022-23 Estimated Actuals
	
2023-24 Budget

P-2 ADA
	
Annual ADA
	
Funded ADA
	Estimated P-2 ADA
	Estimated Annual ADA
	Estimated Funded ADA
	
C. CHARTER SCHOOL ADA
Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools.
Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA.
	
FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01.
	
1. Total Charter School Regular ADA
2. Charter School County Program Alternative Education ADA
a. County Group Home and Institution Pupils
b. Juvenile Halls, Homes, and Camps
c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C2a through C2c)
3. Charter School Funded County Program ADA
a. County Community Schools
b. Special Education-Special Day Class
c. Special Education-NPS/LCI
d. Special Education Extended Year
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e)
4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d, and C3f)
	800.00
	800.00
	800.00
	840.00
	840.00
	840.00

							

	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

							

							

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

800.00
	
800.00
	
800.00
	
840.00
	
840.00
	
840.00
	
FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62.
	
5. Total Charter School Regular ADA
6. Charter School County Program Alternative Education ADA
a. County Group Home and Institution Pupils
b. Juvenile Halls, Homes, and Camps
c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C6a through C6c)
7. Charter School Funded County Program ADA
a. County Community Schools
b. Special Education-Special Day Class
c. Special Education-NPS/LCI
d. Special Education Extended Year
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. Total, Charter School Funded County Program ADA (Sum of Lines C7a through C7e)
8. TOTAL CHARTER SCHOOL ADA (Sum of Lines C5, C6d, and C7f)

							

	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

							

							

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09, or 62 (Sum of Lines C4 and C8)
	
800.00
	
800.00
	
800.00
	
840.00
	
840.00
	
840.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: A, Version 2	Page 3	Printed: 8/14/2023 2:30 PM

Clovis Unified

Fresno County

Budget, July 1

2022-23 Estimated Actuals

Schedule of Capital Assets

10 62117 0000000 Form ASSET
E8B5CCP78C(2023-24)

	
Unaudited Balance July 1
	
Audit Adjustments/ Restatements
	
Audited Balance July 1
	
Increases
	
Decreases
	
Ending Balance June 30
	
Governmental Activities:
Capital assets not being depreciated:
Land
Work in Progress
Total capital assets not being depreciated
Capital assets being depreciated:
Land Improvements
Buildings
Equipment
Total capital assets being depreciated
Accumulated Depreciation for:
Land Improvements
Buildings
Equipment
Total accumulated depreciation
Total capital assets being depreciated, net excluding lease and subscription assets
Lease Assets
Accumulated amortization for lease assets
Total lease assets, net
Subscription Assets
Accumulated amortization for subscription assets
Total subscription assets, net
Governmental activity capital assets, net
Business-Type Activities:
Capital assets not being depreciated:
Land
Work in Progress
Total capital assets not being depreciated
Capital assets being depreciated:
Land Improvements
Buildings
Equipment
Total capital assets being depreciated
Accumulated Depreciation for:
Land Improvements
Buildings
Equipment
Total accumulated depreciation
Total capital assets being depreciated, net excluding lease and subscription assets
Lease Assets
Accumulated amortization for lease assets
Total lease assets, net
Subscription Assets
Accumulated amortization for subscription assets
Total subscription assets, net
Business-type activity capital assets, net

103,444,421.00

103,444,421.00
		
103,444,421.00
				
	38,242,328.00
		38,242,328.00
			38,242,328.00
	
	141,686,749.00
	0.00
	141,686,749.00
	0.00
	0.00
	141,686,749.00

130,224,677.00
		
130,224,677.00
			
130,224,677.00
	
	1,073,606,104.00
		1,073,606,104.00
			1,073,606,104.00
	
	82,878,478.00
		82,878,478.00
			82,878,478.00
	
	1,286,709,259.00
	0.00
	1,286,709,259.00
	0.00
	0.00
	1,286,709,259.00

(95,364,746.00)
		
(95,364,746.00)
			
(95,364,746.00)
	
	(336,551,908.00)
		(336,551,908.00)
			(336,551,908.00)
	
	(49,934,604.00)
		(49,934,604.00)
			(49,934,604.00)
	
	(481,851,258.00)
	0.00
	(481,851,258.00)
	0.00
	0.00
	(481,851,258.00)

804,858,001.00
	
0.00
	
804,858,001.00
	
0.00
	
0.00
	
804,858,001.00
	
			0.00
			0.00
	
			0.00
			0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
			0.00
			0.00
	
			0.00
			0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	946,544,750.00
	0.00
	946,544,750.00
	0.00
	0.00
	946,544,750.00

0.00

0.00
	
			0.00
			0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00

0.00
			
0.00
	
			0.00
			0.00
	
			0.00
			0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00

0.00
			
0.00
	
			0.00
			0.00
	
			0.00
			0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
			0.00
			0.00
	
			0.00
			0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
			0.00
			0.00
	
			0.00
			0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: ASSET, Version 3	Page 1	Printed: 8/14/2023 2:31 PM

Clovis Unified

Fresno County

Budget, July 1 2023-24 Budget
Cashflow Worksheet - Budget Year (1)

10 62117 0000000 Form CASH
E8B5CCP78C(2023-24)

Description
	
Object
	
Beginning Balances (Ref. Only)
	
July	August	September	October	November	December	January	February
	
ESTIMATES THROUGH THE MONTH OF:
	JUNE
			
A. BEGINNING CASH
			182,301,732.00
	203,217,397.61
	219,867,026.22
	229,136,746.05
	205,441,232.66
	170,856,284.27
	244,318,537.88
	223,610,029.49
	
B. RECEIPTS

LCFF/Revenue Limit Sources

Principal Apportionment

Property Taxes

Miscellaneous Funds

Federal Revenue

Other State Revenue

Other Local Revenue

Interfund Transfers In

All Other Financing Sources

TOTAL RECEIPTS

8010-8019
8020-8079
8080-8099
8100-8299
8300-8599
8600-8799
8910-8929
8930-8979

32,589,838.00

48,884,757.00

52,958,487.00

24,442,378.00

4,073,730.00

69,253,406.00

8,147,459.00

20,368,649.00

			
84,109.00
	
186,910.00
	
149,528.00
	
0.00
	
0.00
	
42,054,720.00
	
2,803,649.00
	
140,182.00

0.00
	
(118,667.00)
	
0.00
	
(118,667.00)
	
0.00
	
(356,000.00)
	
(118,667.00)
	
0.00

2,782,123.00
	
5,564,247.00
	
6,955,309.00
	
927,374.00
	
927,374.00
	
463,687.00
	
5,100,560.00
	
4,173,185.00

2,995,646.00
	
4,992,744.00
	
5,991,293.00
	
3,994,195.00
	
15,976,781.00
	
15,976,781.00
	
6,989,842.00
	
998,549.00

1,279,533.61
	
1,279,533.61
	
1,341,197.83
	
1,279,533.61
	
1,279,533.61
	
1,279,533.61
	
1,279,533.61
	
1,279,533.61

3,300.00

			39,731,249.61
	60,789,524.61
	67,395,814.83
	30,528,113.61
	22,257,418.61
	128,672,127.61
	24,202,376.61
	26,960,098.61
	
C. DISBURSEMENTS

Certificated Salaries

Classified Salaries

Employee Benefits

Books and Supplies

Services

Capital Outlay

Other Outgo

Interfund Transfers Out

1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6599
7000-7499
7600-7629

2,475,954.00

2,475,954.00

22,283,582.00

22,283,582.00

27,235,489.00

22,283,582.00

22,283,582.00

27,235,489.00

			
5,055,874.00
	
5,055,874.00
	
8,089,398.00
	
8,089,398.00
	
11,122,923.00
	
8,089,398.00
	
8,089,398.00
	
11,122,923.00

5,537,746.00
	
5,537,746.00
	
16,613,237.00
	
16,613,237.00
	
16,613,237.00
	
16,613,237.00
	
16,613,237.00
	
16,613,237.00

1,046,318.00
	
3,138,955.00
	
4,708,432.00
	
2,092,636.00
	
4,185,273.00
	
4,185,273.00
	
6,801,068.00
	
5,231,591.00

868,642.00
	
2,605,925.00
	
3,908,888.00
	
1,737,284.00
	
3,474,567.00
	
3,474,567.00
	
5,646,171.00
	
4,343,209.00

140,383.00
	
421,150.00
	
631,725.00
	
280,767.00
	
561,533.00
	
561,533.00
	
912,492.00
	
701,917.00

23,327.00
	
23,327.00
	
23,327.00
	
27,993.00
	
27,992.00
	
27,992.00
	
27,993.00
	
32,658.00

0.00
	
1,045,670.00
	
0.00
	
1,045,670.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CASH, Version 4	Page 1	Printed: 8/14/2023 2:31 PM

Clovis Unified

Fresno County

Budget, July 1 2023-24 Budget
Cashflow Worksheet - Budget Year (1)

10 62117 0000000 Form CASH
E8B5CCP78C(2023-24)

Description
	
Object
	
Beginning Balances (Ref. Only)
	
July	August	September	October	November	December	January	February

All Other Financing Uses

TOTAL DISBURSEMENTS
	7630-7699
										
			15,148,244.00
	20,304,601.00
	56,258,589.00
	52,170,567.00
	63,221,014.00
	55,235,582.00
	60,373,941.00
	65,281,024.00
	
D. BALANCE SHEET ITEMS

Assets and Deferred Outflows

Cash Not In Treasury

Accounts Receivable

Due From Other Funds

Stores

Prepaid Expenditures

Other Current Assets

Lease Receivable

Deferred Outflows of Resources

SUBTOTAL

Liabilities and Deferred Inflows

Accounts Payable

Due To Other Funds

Current Loans

Unearned Revenues

Deferred Inflows of Resources

SUBTOTAL

Nonoperating

Suspense Clearing

TOTAL BALANCE SHEET ITEMS

9111-9199
9200-9299
9310

9320

9330

9340

9380

9490

9500-9599
9610

9640

9650

9690

9910

(5,134,565.00)

(1,625,426.00)

2,033,844.00

(3,009,448.00)

2,996,313.00

(43,202.00)

(75,608.00)

(1,576,831.00)

(12,795,867.00)
	
(194,306.00)
	
416,255.00
	
57,293.00
	
585,509.00
	
184,924.00
	
6,580,700.00
	
140,580.00
	
			(4,627,254.00)
	(976,225.00)
	7,203,130.00
	(2,548,050.00)
	863,609.00
	1,527,777.00
	4,007,435.00
	(12,940,584.00)
	
			15,080.00
	(134,436.00)
	36,009.00
	2,868.00
	11,325.00
	19,175.00
	68,033.00
	13,475.00
	
			133,385.00
						(81,858.00)
	(102,385.00)

											
											
		0.00
	(22,409,221.00)
	(2,930,393.00)
	7,579,786.00
	(4,064,720.00)
	3,494,287.00
	(1,277,572.00)
	13,570,623.00
	(12,932,116.00)

(15,123,018.00)

19,380,796.00

6,727,842.00

(3,368,967.00)

(3,109,391.00)

(3,030,114.00)

(3,121,705.00)

(1,961,037.00)
	
			(2,656,026.00)
	1,024,175.00
	2,181,449.00
	0.00
	0.00
	0.00
	1,229,272.00
	0.00

			(962,837.00)
	499,931.00
	538,001.00
	1,357,307.00
	225,031.00
	1,726,834.00
	0.00
	0.00

		0.00
	(18,741,881.00)
	20,904,902.00
	9,447,292.00
	(2,011,660.00)
	(2,884,360.00)
	(1,303,280.00)
	(1,892,433.00)
	(1,961,037.00)

		0.00
	(3,667,340.00)
	(23,835,295.00)
	(1,867,506.00)
	(2,053,060.00)
	6,378,647.00
	25,708.00
	15,463,056.00
	(10,971,079.00)
	
E. NET INCREASE/DECREASE (B - C + D)
			20,915,665.61
	16,649,628.61
	9,269,719.83
	(23,695,513.39)
	(34,584,948.39)
	73,462,253.61
	(20,708,508.39)
	(49,292,004.39)
	
F. ENDING CASH (A + E)
			203,217,397.61
	219,867,026.22
	229,136,746.05
	205,441,232.66
	170,856,284.27
	244,318,537.88
	223,610,029.49
	174,318,025.10
	
G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CASH, Version 4	Page 2	Printed: 8/14/2023 2:31 PM

Clovis Unified

Fresno County

Budget, July 1 2023-24 Budget
Cashflow Worksheet - Budget Year (1)

10 62117 0000000 Form CASH
E8B5CCP78C(2023-24)

Description
	
Object
	
March	April	May	June
	
Accruals
	
Adjustments
	
TOTAL
	
BUDGET
	
ESTIMATES THROUGH THE MONTH OF:
	JUNE
						
A. BEGINNING CASH
		174,318,025.10
	207,691,470.71
	226,586,091.32
	198,842,152.93
					
B. RECEIPTS

LCFF/Revenue Limit Sources

Principal Apportionment

Property Taxes

Miscellaneous Funds

Federal Revenue

Other State Revenue

Other Local Revenue

Interfund Transfers In

All Other Financing Sources

TOTAL RECEIPTS

8010-8019
8020-8079
8080-8099
8100-8299
8300-8599
8600-8799
8910-8929
8930-8979

69,253,406.00

20,368,649.00

24,442,378.00

32,589,837.00

0.00

407,372,974.00

407,372,974.00

3,925,107.00
	
38,316,523.00
	
186,910.00
	
5,607,295.00
			
93,454,933.00
	
93,454,933.00

(118,667.00)
	
0.00
	
(356,000.00)
	
(1,186,666.00)
			
(2,373,334.00)
	
(2,373,334.00)

927,374.00
	
5,564,247.00
	
1,391,062.00
	
11,592,182.22
			
46,368,724.22
	
46,368,724.22

998,549.00
	
14,978,232.00
	
5,991,293.00
	
19,970,976.86
			
99,854,881.86
	
99,854,881.86

1,279,533.61
	
1,279,533.61
	
1,279,533.61
	
1,279,533.61
			
15,416,067.54
	
15,416,067.54

326,700.00
			
330,000.00
	
330,000.00

0.00
	
0.00
	
		76,265,302.61
	80,507,184.61
	32,935,176.61
	70,179,858.69
	0.00
	0.00
	660,424,246.62
	660,424,246.62
	
C. DISBURSEMENTS

Certificated Salaries

Classified Salaries

Employee Benefits

Books and Supplies

Services

Capital Outlay

Other Outgo

Interfund Transfers Out

All Other Financing Uses

1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6599
7000-7499
7600-7629
7630-7699

27,235,489.00

22,283,582.00

27,235,489.00

22,283,582.00

0.00

247,595,356.00

247,595,356.01

9,100,573.00
	
9,100,573.00
	
11,122,923.00
	
7,078,223.00
			
101,117,478.00
	
101,117,478.19

16,613,237.00
	
16,613,237.00
	
16,613,237.00
	
23,996,898.00
			
184,591,523.00
	
184,591,523.88

5,231,591.00
	
5,231,591.00
	
5,231,591.00
	
5,231,591.00
			
52,315,910.00
	
52,315,910.00

4,343,209.00
	
4,343,209.00
	
4,343,209.00
	
4,343,208.00
			
43,432,088.00
	
43,432,088.18

701,917.00
	
701,917.00
	
701,917.00
	
701,916.00
			
7,019,167.00
	
7,019,167.00

32,658.00
	
32,658.00
	
93,308.00
	
93,308.00
			
466,541.00
	
466,541.72

1,394,227.00
			
3,485,569.00
			
6,971,136.00
	
6,971,136.00

0.00
	
0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CASH, Version 4	Page 3	Printed: 8/14/2023 2:31 PM

Clovis Unified

Fresno County

Budget, July 1 2023-24 Budget
Cashflow Worksheet - Budget Year (1)

10 62117 0000000 Form CASH
E8B5CCP78C(2023-24)

Description
	
Object
	
March	April	May	June
	
Accruals
	
Adjustments
	
TOTAL
	
BUDGET
	
TOTAL DISBURSEMENTS
		64,652,901.00
	58,306,767.00
	65,341,674.00
	67,214,295.00
	0.00
	0.00
	643,509,199.00
	643,509,200.98
	
D. BALANCE SHEET ITEMS

Assets and Deferred Outflows

Cash Not In Treasury

Accounts Receivable

Due From Other Funds

Stores

Prepaid Expenditures

Other Current Assets

Lease Receivable

9111-9199
9200-9299
9310

9320

9330

9340

(952,235.00)

(251,252.00)

1,233,446.00

26,378.00

0.00

(6,378,586.00)

		
2,789,515.00
	
1,872,516.00
	
(5,689.00)
	
23,393,383.00
			
23,024,813.00
		
		13,569,157.00
	(6,997,322.00)
	200,744.00
	623,201.00
			(94,382.00)
		
		65,500.00
	59,942.00
	26,242.00
	138,864.00
			322,077.00
		
					(237,500.00)
			(288,358.00)
		
								0.00
		
	9380

9490

9500-9599
9610

9640

9650

9690

9910
							0.00
		
Deferred Outflows of Resources

SUBTOTAL

Liabilities and Deferred Inflows

Accounts Payable

Due To Other Funds

Current Loans

Unearned Revenues

Deferred Inflows of Resources

SUBTOTAL

Nonoperating

Suspense Clearing

TOTAL BALANCE SHEET ITEMS

E. NET INCREASE/DECREASE (B - C + D)

F. ENDING CASH (A + E)
								0.00
		
		15,471,937.00
	(5,316,116.00)
	1,454,743.00
	23,944,326.00
	0.00
	0.00
	16,585,564.00

(2,561,993.00)

(3,009,956.00)

(3,207,816.00)

(3,953,270.00)

(16,338,629.00)
		
		0.00
	0.00
	0.00
	(365,609.00)
			1,413,261.00
		
								0.00
		
		(3,727,114.00)
	999,637.00
	0.00
	(2,302,045.00)
			(1,645,255.00)
		
								0.00
		
		(6,289,107.00)
	(2,010,319.00)
	(3,207,816.00)
	(6,620,924.00)
	0.00
	0.00
	(16,570,623.00)

0.00
		
		21,761,044.00
	(3,305,797.00)
	4,662,559.00
	30,565,250.00
	0.00
	0.00
	33,156,187.00
		
		33,373,445.61
	18,894,620.61
	(27,743,938.39)
	33,530,813.69
	0.00
	0.00
	50,071,234.62
	16,915,045.64
	
		207,691,470.71
	226,586,091.32
	198,842,152.93
	232,372,966.62
					
G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS
								232,372,966.62

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CASH, Version 4	Page 4	Printed: 8/14/2023 2:31 PM

Clovis Unified

Fresno County

Budget, July 1 2023-24 Budget
Cashflow Worksheet - Budget Year (2)

10 62117 0000000 Form CASH
E8B5CCP78C(2023-24)

Description
	
Object
	
Beginning Balances (Ref. Only)
	
July	August	September	October	November	December	January	February
	
ESTIMATES THROUGH THE MONTH OF:
	JUNE
			
A. BEGINNING CASH
			232,372,966.62
	252,694,593.62
	268,020,788.62
	275,205,269.62
	251,530,086.62
	216,605,718.62
	292,806,553.62
	270,150,350.62
	
B. RECEIPTS

LCFF/Revenue Limit Sources

Principal Apportionment

Property Taxes

Miscellaneous Funds

Federal Revenue

Other State Revenue

Other Local Revenue

Interfund Transfers In

All Other Financing Sources

TOTAL RECEIPTS

8010-8019
8020-8079
8080-8099
8100-8299
8300-8599
8600-8799
8910-8929
8930-8979

33,540,906.00

50,311,359.00

54,503,972.00

25,155,679.00

4,192,613.00

71,274,425.00

8,385,226.00

20,963,066.00

											
			
84,109.00
	
186,910.00
	
149,528.00
	
0.00
	
0.00
	
42,054,720.00
	
2,803,648.00
	
140,182.00

0.00
	
(118,667.00)
	
0.00
	
(118,667.00)
	
0.00
	
(356,000.00)
	
(118,667.00)
	
0.00

1,200,706.00
	
2,401,413.00
	
3,001,766.00
	
400,235.00
	
400,235.00
	
200,118.00
	
2,201,295.00
	
1,801,060.00

2,968,306.00
	
4,947,176.00
	
5,936,612.00
	
3,957,741.00
	
15,830,965.00
	
15,830,965.00
	
6,926,047.00
	
989,435.00

1,279,534.00
	
1,279,534.00
	
1,341,198.00
	
1,279,534.00
	
1,279,534.00
	
1,279,534.00
	
1,279,534.00
	
1,279,534.00

3,300.00

850,000.00
			
			39,073,561.00
	59,007,725.00
	64,933,076.00
	30,677,822.00
	21,703,347.00
	131,133,762.00
	21,477,083.00
	25,173,277.00
	
C. DISBURSEMENTS

Certificated Salaries

Classified Salaries

Employee Benefits

Books and Supplies

Services

Capital Outlay

Other Outgo

Interfund Transfers Out

1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6599
7000-7499
7600-7629

2,500,650.00

2,500,650.00

22,505,851.00

22,505,851.00

27,507,151.00

22,505,851.00

22,505,851.00

27,507,151.00

			
5,077,379.00
	
5,077,379.00
	
8,123,807.00
	
8,123,807.00
	
11,170,235.00
	
8,123,807.00
	
8,123,807.00
	
11,170,235.00

5,626,037.00
	
5,626,037.00
	
16,878,111.00
	
16,878,111.00
	
16,878,111.00
	
16,878,111.00
	
16,878,111.00
	
16,878,111.00

973,884.00
	
2,921,651.00
	
4,382,476.00
	
1,947,767.00
	
3,895,534.00
	
3,895,534.00
	
6,330,243.00
	
4,869,418.00

872,513.00
	
2,617,538.00
	
3,926,308.00
	
1,745,026.00
	
3,490,051.00
	
3,490,051.00
	
5,671,333.00
	
4,362,564.00

8,687.00
	
26,060.00
	
39,091.00
	
17,374.00
	
34,747.00
	
34,747.00
	
56,464.00
	
43,434.00

25,444.00
	
25,444.00
	
25,444.00
	
30,533.00
	
30,533.00
	
30,533.00
	
30,533.00
	
35,622.00

1,051,476.00
		
1,051,476.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CASH, Version 4	Page 5	Printed: 8/14/2023 2:31 PM

Clovis Unified

Fresno County

Budget, July 1 2023-24 Budget
Cashflow Worksheet - Budget Year (2)

10 62117 0000000 Form CASH
E8B5CCP78C(2023-24)

Description
	
Object
	
Beginning Balances (Ref. Only)
	
July	August	September	October	November	December	January	February

All Other Financing Uses

TOTAL DISBURSEMENTS
	7630-7699
										
			15,084,594.00
	19,846,235.00
	55,881,088.00
	52,299,945.00
	63,006,362.00
	54,958,634.00
	59,596,342.00
	64,866,535.00
	
D. BALANCE SHEET ITEMS

Assets and Deferred Outflows

Cash Not In Treasury

Accounts Receivable

Due From Other Funds

Stores

Prepaid Expenditures

Other Current Assets

Lease Receivable

Deferred Outflows of Resources

SUBTOTAL

Liabilities and Deferred Inflows

Accounts Payable

Due To Other Funds

Current Loans

Unearned Revenues

Deferred Inflows of Resources

SUBTOTAL

Nonoperating

Suspense Clearing

TOTAL BALANCE SHEET ITEMS

9111-9199
9200-9299
9310

9320

9330

9340

9380

9490

9500-9599
9610

9640

9650

9690

9910

(5,134,565.00)

(1,625,426.00)

2,033,844.00

(3,009,448.00)

2,996,313.00

(43,202.00)

(75,608.00)

(1,576,831.00)

(12,795,867.00)
	
(194,306.00)
	
416,255.00
	
57,293.00
	
585,509.00
	
184,924.00
	
6,580,700.00
	
140,580.00
	
			(4,627,254.00)
	(976,225.00)
	7,203,130.00
	(2,548,050.00)
	863,609.00
	1,527,777.00
	4,007,435.00
	(12,940,584.00)
	
			15,080.00
	(134,436.00)
	36,009.00
	2,868.00
	11,325.00
	19,175.00
	68,033.00
	13,475.00
	
			133,385.00
						(81,858.00)
	(102,385.00)

											
											
		0.00
	(22,409,221.00)
	(2,930,393.00)
	7,579,786.00
	(4,064,720.00)
	3,494,287.00
	(1,277,572.00)
	13,570,623.00
	(12,932,116.00)

(15,123,018.00)

19,380,796.00

6,727,842.00

(3,368,967.00)

(3,109,391.00)

(3,030,114.00)

(3,121,705.00)

(1,961,037.00)
	
			(2,656,026.00)
	1,024,175.00
	2,181,449.00
				1,229,272.00

			(962,837.00)
	499,931.00
	538,002.00
	1,357,307.00
	225,031.00
	1,726,835.00

		0.00
	(18,741,881.00)
	20,904,902.00
	9,447,293.00
	(2,011,660.00)
	(2,884,360.00)
	(1,303,279.00)
	(1,892,433.00)
	(1,961,037.00)

		0.00
	(3,667,340.00)
	(23,835,295.00)
	(1,867,507.00)
	(2,053,060.00)
	6,378,647.00
	25,707.00
	15,463,056.00
	(10,971,079.00)
	
E. NET INCREASE/DECREASE (B - C + D)
			20,321,627.00
	15,326,195.00
	7,184,481.00
	(23,675,183.00)
	(34,924,368.00)
	76,200,835.00
	(22,656,203.00)
	(50,664,337.00)
	
F. ENDING CASH (A + E)
			252,694,593.62
	268,020,788.62
	275,205,269.62
	251,530,086.62
	216,605,718.62
	292,806,553.62
	270,150,350.62
	219,486,013.62
	
G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CASH, Version 4	Page 6	Printed: 8/14/2023 2:31 PM

Clovis Unified

Fresno County

Budget, July 1 2023-24 Budget
Cashflow Worksheet - Budget Year (2)

10 62117 0000000 Form CASH
E8B5CCP78C(2023-24)

Description
	
Object
	
March	April	May	June
	
Accruals
	
Adjustments
	
TOTAL
	
BUDGET
	
ESTIMATES THROUGH THE MONTH OF:
	JUNE
						
A. BEGINNING CASH
		219,486,013.62
	254,759,575.62
	271,421,560.62
	243,954,518.62
					
B. RECEIPTS

LCFF/Revenue Limit Sources

Principal Apportionment

Property Taxes

Miscellaneous Funds

Federal Revenue

Other State Revenue

Other Local Revenue

Interfund Transfers In

All Other Financing Sources

TOTAL RECEIPTS

8010-8019
8020-8079
8080-8099
8100-8299
8300-8599
8600-8799
8910-8929
8930-8979

71,274,425.00

20,963,066.00

25,155,679.00

33,540,908.00

419,261,324.00

419,261,324.00

3,925,107.00
	
38,316,523.00
	
186,910.00
	
5,607,296.00
			
93,454,933.00
	
93,454,933.00

(118,667.00)
	
0.00
	
(355,999.00)
	
(1,186,667.00)
			
(2,373,334.00)
	
(2,373,334.00)

400,235.00
	
2,401,413.00
	
600,353.00
	
5,002,943.00
			
20,011,772.00
	
20,011,772.00

989,435.00
	
14,841,529.00
	
5,936,612.00
	
19,788,706.00
			
98,943,529.00
	
98,943,529.00

1,279,534.00
	
1,279,534.00
	
1,279,534.00
	
1,279,530.00
			
15,416,068.00
	
15,416,068.00

326,700.00
			
330,000.00
	
330,000.00

850,000.00
			
1,700,000.00
	
1,700,000.00
	
		77,750,069.00
	77,802,065.00
	32,803,089.00
	65,209,416.00
	0.00
	0.00
	646,744,292.00
	646,744,292.00
	
C. DISBURSEMENTS

Certificated Salaries

Classified Salaries

Employee Benefits

Books and Supplies

Services

Capital Outlay

Other Outgo

Interfund Transfers Out

All Other Financing Uses

1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6599
7000-7499
7600-7629
7630-7699

27,507,151.00

22,505,851.00

27,507,151.00

22,505,853.00

250,065,012.00

250,065,012.00

9,139,283.00
	
9,139,283.00
	
11,170,235.00
	
7,108,330.00
			
101,547,587.00
	
101,547,587.00

16,878,111.00
	
16,878,111.00
	
16,878,111.00
	
24,379,489.00
			
187,534,562.00
	
187,534,562.00

4,869,418.00
	
4,869,418.00
	
4,869,418.00
	
4,869,419.00
			
48,694,180.00
	
48,694,180.00

4,362,564.00
	
4,362,564.00
	
4,362,564.00
	
4,362,564.00
			
43,625,640.00
	
43,625,640.00

43,434.00
	
43,434.00
	
43,434.00
	
43,433.00
			
434,339.00
	
434,339.00

35,622.00
	
35,622.00
	
101,777.00
	
101,779.00
			
508,886.00
	
508,886.00

1,401,968.00
			
3,504,918.00
			
7,009,838.00
	
7,009,838.00

0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CASH, Version 4	Page 7	Printed: 8/14/2023 2:31 PM

Clovis Unified

Fresno County

Budget, July 1 2023-24 Budget
Cashflow Worksheet - Budget Year (2)

10 62117 0000000 Form CASH
E8B5CCP78C(2023-24)

Description
	
Object
	
March	April	May	June
	
Accruals
	
Adjustments
	
TOTAL
	
BUDGET
	
TOTAL DISBURSEMENTS
		64,237,551.00
	57,834,283.00
	64,932,690.00
	66,875,785.00
	0.00
	0.00
	639,420,044.00
	639,420,044.00
	
D. BALANCE SHEET ITEMS

Assets and Deferred Outflows

Cash Not In Treasury

Accounts Receivable

Due From Other Funds

Stores

Prepaid Expenditures

Other Current Assets

Lease Receivable

9111-9199
9200-9299
9310

9320

9330

9340

(952,235.00)

(251,252.00)

1,233,446.00

26,378.00

(6,378,586.00)

		
2,789,515.00
	
1,872,516.00
	
(5,689.00)
	
23,393,383.00
			
23,024,813.00
		
		13,569,157.00
	(6,997,322.00)
	200,744.00
	623,201.00
			(94,382.00)
		
		65,500.00
	59,942.00
	26,242.00
	138,864.00
			322,077.00
		
					(237,500.00)
			(288,358.00)
		
								0.00
		
	9380

9490

9500-9599
9610

9640

9650

9690

9910
							0.00
		
Deferred Outflows of Resources

SUBTOTAL

Liabilities and Deferred Inflows

Accounts Payable

Due To Other Funds

Current Loans

Unearned Revenues

Deferred Inflows of Resources

SUBTOTAL

Nonoperating

Suspense Clearing

TOTAL BALANCE SHEET ITEMS

E. NET INCREASE/DECREASE (B - C + D)
								0.00
		
		15,471,937.00
	(5,316,116.00)
	1,454,743.00
	23,944,326.00
	0.00
	0.00
	16,585,564.00

(2,561,993.00)

(3,009,956.00)

(3,207,816.00)

(3,953,270.00)

(16,338,629.00)
		
					(365,609.00)
			1,413,261.00
		
								0.00
		
		(3,727,114.00)
	999,637.00
		(2,302,045.00)
			(1,645,253.00)
		
								0.00
		
		(6,289,107.00)
	(2,010,319.00)
	(3,207,816.00)
	(6,620,924.00)
	0.00
	0.00
	(16,570,621.00)

0.00
		
		21,761,044.00
	(3,305,797.00)
	4,662,559.00
	30,565,250.00
	0.00
	0.00
	33,156,185.00
		
		35,273,562.00
	16,661,985.00
	(27,467,042.00)
	28,898,881.00
	0.00
	0.00
	40,480,433.00
	7,324,248.00
	
F. ENDING CASH (A + E)
		254,759,575.62
	271,421,560.62
	243,954,518.62
	272,853,399.62
					
G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS
								272,853,399.62

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CASH, Version 4	Page 8	Printed: 8/14/2023 2:31 PM

X
Development Building
Clovis Unified

Fresno County

Budget, July 1 FINANCIAL REPORTS 2023-24 Budget
School District Certification

10 62117 0000000 Form CB
E8B5CCP78C(2023-24)

ANNUAL BUDGET REPORT:
July 1, 2023 Budget Adoption

Select applicable boxes:
This budget was developed using the state-adopted Criteria and Standards. It includes the expenditures necessary to implement the Local Control and Accountability Plan X	(LCAP) or annual update to the LCAP that will be effective for the budget year. The budget was filed and adopted subsequent to a public hearing by the governing board of
the school district pursuant to Education Code sections 33129, 42127, 52060, 52061, and 52062.

If the budget includes a combined assigned and unassigned ending fund balance above the minimum recommended reserve for economic uncertainties, at its public hearing, the school district complied with the requirements of subparagraphs (B) and (C) of paragraph (2) of subdivision (a) of Education Code Section 42127.

Budget available for inspection at:	Public Hearing:
Place:     https://www.cusd.com/FinancialReports.aspx	Place:     Clovis USD Professional

Date:     May 17, 2023	Date:     May 24, 2023
Time:     6:30PM
Adoption Date:     June 14, 2022
Signed:

Clerk/Secretary of the Governing Board
(Original signature required)

Contact person for a
Name:
Title:

Telephone:     559-327-9061
E-mail:     kyleellis@cusd.com
	
	dditional information on the budget reports:
Kyle Ellis

Assistant Director, Budget & Finance

Criteria and Standards Review Summary
	
The following summary is automatically completed based on data provided in the Criteria and Standards Review (Form 01CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should be carefully reviewed.
	
CRITERIA AND STANDARDS	Met	Not Met
	
1	Average Daily Attendance
	Budgeted (funded) ADA has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three fiscal years.
	
X
		
CRITERIA AND STANDARDS (continued)	Met	Not Met
	
2	Enrollment
	Enrollment has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three fiscal years.
	
X
		
3	ADA to Enrollment
	Projected second period (P-2) ADA to enrollment ratio is consistent with historical ratios for the budget and two subsequent fiscal years.
	
X
		
4	Local Control Funding Formula (LCFF) Revenue
	Projected change in LCFF revenue is within the standard for the budget and two subsequent fiscal years.
	
X
		
5	Salaries and Benefits
	Projected ratios of total unrestricted salaries and benefits to total unrestricted general fund expenditures are consistent with historical ratios for the budget and two subsequent fiscal years.
	
X
		
6a	Other Revenues
	Projected operating revenues (e.g., federal, other state, and other local) are within the standard for the budget and two subsequent fiscal years.
		
X
	
6b	Other Expenditures
	Projected operating expenditures (e.g., books and supplies, and services and other operating) are within the standard for the budget and two subsequent fiscal years.
		
X
	
7	Ongoing and Major Maintenance Account
	If applicable, required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account) is included in the budget.
		
X
	
8	Deficit Spending
	Unrestricted deficit spending, if any, has not exceeded the standard for two or more of the last three fiscal years.
	
X
		
9	Fund Balance
	Unrestricted general fund beginning balance has not been overestimated by more than the standard for two or more of the last three fiscal years.
	
X
		
10	Reserves
	Projected available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements for the budget and two subsequent fiscal years.
	
X
		
SUPPLEMENTAL INFORMATION	No	Yes
	
S1	Contingent Liabilities
	Are there known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that may impact the budget?
	
X
		
S2	Using One-time Revenues to Fund Ongoing Expenditures
	Are there ongoing general fund expenditures in excess of one percent of the total general fund expenditures that are funded with one-time resources?
	
X
		
S3	Using Ongoing Revenues to Fund One-time Expenditures
	Are there large non-recurring general fund expenditures that are funded with ongoing general fund revenues?
	
X
		
S4	Contingent Revenues
	Are any projected revenues for the budget or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)?
	
X
		
S5	Contributions
	Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed by more than the standard for the budget or two subsequent fiscal years?
		
X

California Dept of Education

SACS Financial Reporting Software - SACS V5.1

File: CB_District, Version 4	Page 1	Printed: 6/14/2023 11:42 AM

Clovis Unified

Fresno County

Budget, July 1 FINANCIAL REPORTS 2023-24 Budget
School District Certification

10 62117 0000000 Form CB
E8B5CCP78C(2023-24)

SUPPLEMENTAL INFORMATION (continued)	No	Yes
	
S6	Long-term Commitments
	Does the district have long-term (multiyear) commitments or debt agreements?
•     If yes, have annual payments for the budget or two subsequent fiscal years increased over prior year's (2022-23) annual payment?
		X

X
	
S7a	Postemployment Benefits Other than Pensions
	Does the district provide postemployment benefits other than pensions (OPEB)?

•     If yes, are they lifetime benefits?
•     If yes, do benefits continue beyond age 65?
•     If yes, are benefits funded by pay-as-you-go?
	
X
		
		n/a
		
		n/a
		
		n/a
		
S7b	Other Self-insurance Benefits
	Does the district provide other self-insurance benefits (e.g., workers' compensation, employee health and welfare, or property and liability)?
		
X
	
S8	Status of Labor
Agreements
	Are salary and benefit negotiations still open for:
•     Certificated? (Section S8A, Line 1)
•     Classified? (Section S8B, Line 1)
•     Management/supervisor/confidential? (Section S8C, Line 1)
		
X
	
			X
	
			X
	
S9	Local Control and Accountability Plan (LCAP)
	•     Did or will the school district's governing board adopt an LCAP or an update to the LCAP effective for the budget year?
•     Adoption date of the LCAP or an update to the LCAP:
		
X
	
		06/14/2023
	
S10	LCAP Expenditures
	Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as described in the Local Control and Accountability Plan and Annual Update Template?
		
X
	
ADDITIONAL FISCAL INDICATORS	No	Yes
	
A1	Negative Cash Flow
	Do cash flow projections show that the district will end the budget year with a negative cash balance in the general fund?
	
X
		
A2	Independent Position Control
	Is personnel position control independent from the payroll system?
		X
	
A3	Declining Enrollment
	Is enrollment decreasing in both the prior fiscal year and budget year?
	X
		
A4	New Charter Schools Impacting District Enrollment
	Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior fiscal year or budget year?
	
X
		
A5	Salary Increases Exceed COLA
	Has the district entered into a bargaining agreement where any of the budget or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment?
	
X
		
ADDITIONAL FISCAL INDICATORS (continued)	No	Yes
	
A6	Uncapped Health Benefits
	Does the district provide uncapped (100% employer paid) health benefits for current or retired employees?
	X
		
A7	Independent Financial System
	Is the district’s financial system independent from the county office system?
		X
	
A8	Fiscal Distress Reports
	Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6(a).
	
X
		
A9	Change of CBO or Superintendent
	Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months?
	
X

California Dept of Education

SACS Financial Reporting Software - SACS V5.1

File: CB_District, Version 4	Page 2	Printed: 6/14/2023 11:42 AM

Clovis Unified

Fresno County

Budget, July 1 2023-24 Budget
WORKERS' COMPENSATION CERTIFICATION

10 62117 0000000 Form CC
E8B5CCP78C(2023-24)

ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS

Pursuant to Education Code Section 42141, if a school district, either individually or as a member of a joint powers agency, is self-insured for workers' compensation claims, the superintendent of the school district annually shall provide information to the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it has decided to reserve in its budget for the cost of those claims.

To the County Superintendent of Schools:

X Our district is self-insured for workers' compensation claims as defined in Education Code Section 42141(a):

Total liabilities actuarially determined:

Less: Amount of total liabilities reserved in budget:

Estimated accrued but unfunded liabilities:

This school district is self-insured for workers' compensation claims through a JPA, and offers the following information:

$     13,955,644.00

$     13,955,644.00

$	0.00

This school district is not self-insured for workers' compensation claims.

Signed	Date of Meeting:

Clerk/Secretary of the Governing Board

(Original signature required)

For additional information on this certification, please contact:

Name:

Title:

Telephone:

E-mail:

Kyle Ellis

Assistant Director, Budget & Finance

559-327-9061

kyleellis@cusd.com

California Dept of Education

SACS Financial Reporting Software - SACS V5.1

File: CC, Version 2	Page 1	Printed: 6/14/2023 9:52 AM

Clovis Unified

Fresno County

Budget, July 1

2022-23 Estimated Actuals GENERAL FUND
Current Expense Formula/Minimum Classroom

Compensation

10 62117 0000000 Form CEA
E8B5CCP78C(2023-24)

PART I -CURRENT EXPENSE FORMULA
	
Total Expense for Year (1)

EDP No.
	
Reductions (See Note 1) (2)
	
EDP No.
	Current Expense of Education (Col 1 - Col 2) (3)
	
EDP No.
	
Reductions (Extracted) (See Note 2) (4a)
	
Reductions (Overrides)* (See Note 2) (4b)
	
EDP No.
	
Current Expense- Part II (Col 3 - Col 4) (5)
	
EDP No.
	
1000 -Certificated Salaries

244,640,803.09
	
301

311

321

331

341

176.55
	
303

313

323

333

343

244,640,626.54
	
305

315

325

335

345

5,128,380.04

5,128,380.04
	
307

317

327

337

347

239,512,246.50
	
309

319

329

339

349
	
2000 -Classified Salaries

99,005,050.67

10,764.73

98,994,285.94

7,640,541.25

8,488,780.17

90,505,505.77
		
3000 -Employee Benefits

179,603,288.06

9,890,874.56

169,712,413.50

5,798,970.73

6,537,229.88

163,175,183.62
		
4000 -Books, Supplies Equip Replace. (6500)

54,729,279.16

485,656.07

54,243,623.09

8,589,711.92

9,108,016.76

45,135,606.33
		
5000 -Services. . . & 7300 -Indirect Costs

48,289,802.60

159,052.39

48,130,750.21

4,152,389.76

4,291,120.76

43,839,629.45
		
TOTAL
	615,721,699.28
	365
	TOTAL
	582,168,171.67
	369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services

(Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in

Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not

incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372.

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the

values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999)
	
Object
	EDP No.
	
1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Health & Welfare Benefits (EC 41372)

(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	
1100

2100

3101 & 3102

3201 & 3202

3301 & 3302

3401 & 3402

3501 & 3502

3601 & 3602

3751 & 3752

3901 & 3902
	
192,642,933.52
	
375

380

382

383

384

385

390

392

393

21,706,277.64

58,226,311.27

5,603,487.13

4,756,638.62

31,447,111.32

1,090,799.21

2,634,721.04

0.00

939,538.99

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CEA, Version 3	Page 1	Printed: 8/14/2023 2:31 PM

Clovis Unified

Fresno County

Budget, July 1

2022-23 Estimated Actuals GENERAL FUND
Current Expense Formula/Minimum Classroom

Compensation

10 62117 0000000 Form CEA
E8B5CCP78C(2023-24)

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12. Less: Teacher and Instructional Aide Salaries and

Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13a. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	
319,047,818.74
	
395

396

396

397

0.00

685,479.28

738,259.00

318,309,559.74
		
15. Percent of Current Cost of Education Expended for Classroom

Compensation (EDP 397 divided by EDP 369) Line 15 must

equal or exceed 60% for elementary, 55% for unified and 50%

for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16. District is exempt from EC 41372 because it meets the provisions

of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

54.68%

PART III: DEFICIENCY AMOUNT
	
A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under the provisions of EC 41374.
	
1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

55.00%

54.68%

.32%

582,168,171.67

1,862,938.15
		
PART IV: Explanation for adjustments entered in Part I, Column 4b (required)
	
Removing 3218, 3308, 6762 and 7426

	

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CEA, Version 3	Page 2	Printed: 8/14/2023 2:31 PM

Clovis Unified

Fresno County

Budget, July 1 2023-24 Budget GENERAL FUND
Current Expense Formula/Minimum Classroom

Compensation

10 62117 0000000 Form CEB
E8B5CCP78C(2023-24)

PART I -CURRENT EXPENSE FORMULA
	
Total Expense for Year (1)

EDP No.
	
Reductions (See Note 1) (2)
	
EDP No.
	Current Expense of Education (Col 1 - Col 2) (3)
	
EDP No.
	
Reductions (Extracted) (See Note 2) (4a)
	
Reductions (Overrides)* (See Note 2) (4b)
	
EDP No.
	
Current Expense- Part II (Col 3 - Col 4) (5)
	
EDP No.
	
1000 -Certificated Salaries

247,595,356.01
	
301

311

321

331

341

165.00
	
303

313

323

333

343

247,595,191.01
	
305

315

325

335

345

4,949,021.98
		
307

317

327

337

347

242,646,169.03
	
309

319

329

339

349
	
2000 -Classified Salaries

101,117,478.19

7,689.00

101,109,789.19

7,913,744.04

93,196,045.15
		
3000 -Employee Benefits

184,591,523.88

10,374,781.37

174,216,742.51

5,892,636.37

168,324,106.14
		
4000 -Books, Supplies Equip Replace. (6500)

52,315,910.00

52,396.00

52,263,514.00

10,860,887.82

41,402,626.18
		
5000 -Services. . . & 7300 -Indirect Costs

41,875,228.90

75,861.00

41,799,367.90

4,020,741.11

37,778,626.79
		
TOTAL
	616,984,604.61
	365
	TOTAL
	583,347,573.29
	369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services

(Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in

Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not

incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372.

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the

values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999)
	
Object
	EDP No.
	
1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Health & Welfare Benefits (EC 41372)

(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	
1100

2100

3101 & 3102

3201 & 3202

3301 & 3302

3401 & 3402

3501 & 3502

3601 & 3602

3751 & 3752

3901 & 3902
	
193,059,896.98
	
375

380

382

383

384

385

390

392

393

22,223,254.76

58,586,104.90

6,795,419.87

5,054,730.78

32,417,519.54

124,975.42

2,669,311.81

0.00

905,897.23

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CEB, Version 3	Page 1	Printed: 8/14/2023 2:31 PM

Clovis Unified

Fresno County

Budget, July 1 2023-24 Budget GENERAL FUND
Current Expense Formula/Minimum Classroom

Compensation

10 62117 0000000 Form CEB
E8B5CCP78C(2023-24)

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12. Less: Teacher and Instructional Aide Salaries and

Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13a. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	
321,837,111.29
	
395

396

396

397

0.00

483,311.61

	
321,353,799.68
		
15. Percent of Current Cost of Education Expended for Classroom

Compensation (EDP 397 divided by EDP 369) Line 15 must

equal or exceed 60% for elementary, 55% for unified and 50%

for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16. District is exempt from EC 41372 because it meets the provisions

of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

55.09%

PART III: DEFICIENCY AMOUNT
	
A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under the provisions of EC 41374.
	
1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

55.00%

55.09%

0.00%

583,347,573.29

0.00
		
PART IV: Explanation for adjustments entered in Part I, Column 4b (required)

	

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: CEB, Version 3	Page 2	Printed: 8/14/2023 2:31 PM

Clovis Unified

Fresno County

Budget, July 1

2022-23 Estimated Actuals

Schedule of Long-Term Liabilities

10 62117 0000000 Form DEBT
E8B5CCP78C(2023-24)

Description
	
Unaudited Balance July 1
	
Audit Adjustments/ Restatements
	
Audited Balance July 1
	
Increases
	
Decreases
	
Ending Balance June 30
	
Amounts Due Within One Year
	
Governmental Activities:
General Obligation Bonds Payable
State School Building Loans Payable

Certificates of Participation Payable

Leases Payable

Lease Revenue Bonds Payable

Other General Long-Term Debt

Net Pension Liability

Total/Net OPEB Liability

Compensated Absences Payable

Subscription Liability

Governmental activities long-term liabilities

Business-Type Activities:
General Obligation Bonds Payable
State School Building Loans Payable

Certificates of Participation Payable

Leases Payable

Lease Revenue Bonds Payable

Other General Long-Term Debt

Net Pension Liability

Total/Net OPEB Liability

Compensated Absences Payable

Subscription Liability

Business-type activities long-term liabilities
	
491,176,969.00
		
491,176,969.00
			
491,176,969.00
		
			0.00
			0.00
		
	97,960,000.00
		97,960,000.00
			97,960,000.00
		
	13,361,508.00
		13,361,508.00
			13,361,508.00
		
			0.00
			0.00
		
	33,920,405.00
		33,920,405.00
			33,920,405.00
		
	532,447,833.00
		532,447,833.00
			532,447,833.00
		
	492,437,990.00
		492,437,990.00
			492,437,990.00
		
	3,138,294.77
		3,138,294.77
			3,138,294.77
		
			0.00
			0.00
		
	1,664,442,999.77
	0.00
	1,664,442,999.77
	0.00
	0.00
	1,664,442,999.77
	0.00

0.00
			
0.00
		
			0.00
			0.00
		
			0.00
			0.00
		
			0.00
			0.00
		
			0.00
			0.00
		
			0.00
			0.00
		
			0.00
			0.00
		
			0.00
			0.00
		
			0.00
			0.00
		
			0.00
			0.00
		
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: DEBT, Version 3	Page 1	Printed: 8/14/2023 2:32 PM

Clovis Unified

Fresno County

Budget, July 1

2022-23 Estimated Actuals

Every Student Succeeds Act Maintenance of Effort

Expenditures

10 62117 0000000 Form ESMOE
E8B5CCP78C(2023-24)

Section I -Expenditures
	Funds 01, 09, and 62
	
2022-23 Expenditures

Goals
	
Functions
	
Objects
		
A. Total state, federal, and local expenditures (all resources)
B. Less all federal expenditures not allowed for MOE (Resources 3000-5999, except 3385)
C. Less state and local expenditures not allowed for MOE: (All resources, except federal as identified in Line B)
1. Community Services

2. Capital Outlay

3. Debt Service

4. Other Transfers Out
5. Interfund Transfers Out

6. All Other Financing Uses
7. Nonagency
8. Tuition (Revenue, in lieu of expenditures, to approximate costs of services for which tuition is received)

All

All
	
1000-7999

660,577,211.11

All

All

1000-7999

56,274,871.00

All

5000-5999

1000-7999

177,710.84

All except 7100-7199

All except 5000-5999
	6000-6999 except 6600, 6910

3,811,604.91

All

9100
	5400-5450, 5800, 7430-7439

431,490.00

All
	
9200
	
7200-7299

1,524,424.00

All
	
9300
	
7600-7629

9,371,066.06

All
	9100
	7699

0.00

9200
	
7651

7100-7199
	
All except 5000-5999, 9000-9999
	1000-7999
	
316,253.24

All

All

8710

0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: ESMOE, Version 4	Page 1	Printed: 8/14/2023 2:32 PM

Clovis Unified

Fresno County

Budget, July 1

2022-23 Estimated Actuals

Every Student Succeeds Act Maintenance of Effort

Expenditures

10 62117 0000000 Form ESMOE
E8B5CCP78C(2023-24)

9. Supplemental expenditures made as a result of a Presidentially declared disaster
10. Total state and local expenditures not allowed for MOE calculation (Sum lines C1 through C9)

Manually entered. Must not include expenditures in lines B, C1-C8, D1, or D2.

0.00

15,632,549.05

D. Plus additional MOE expenditures:

1. Expenditures to cover deficits for food services (Funds 13 and 61) (If negative, then zero)
2. Expenditures to cover deficits for student body activities
E. Total expenditures subject to MOE (Line A minus lines B and C10, plus lines D1 and D2)

All

All
	1000-7143, 7300-7439

minus 8000-8699

0.00

Manually entered. Must not include expenditures in lines A or D1.

588,669,791.06

Section II -Expenditures Per ADA
		2022-23 Annual ADA/Exps. Per ADA
	
A. Average Daily Attendance (Form A, Annual ADA column, sum of lines A6 and C9)
B. Expenditures per ADA (Line I.E divided by Line II.A)

40,197.23

14,644.54

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: ESMOE, Version 4	Page 2	Printed: 8/14/2023 2:32 PM

Clovis Unified

Fresno County

Budget, July 1

2022-23 Estimated Actuals

Every Student Succeeds Act Maintenance of Effort

Expenditures

10 62117 0000000 Form ESMOE
E8B5CCP78C(2023-24)

Section III -MOE Calculation (For data collection only. Final determination will be done by CDE)

Total

Per ADA
	
A. Base expenditures (Preloaded expenditures from prior year official CDE MOE calculation). (Note: If the prior year MOE was not met, CDE has adjusted the prior year base to 90 percent of the preceding prior year amount rather than the actual prior year expenditure amount.)
1. Adjustment to base expenditure and expenditure per ADA amounts for LEAs failing prior year MOE calculation (From Section IV)

498,048,078.81

12,652.83

0.00

0.00
	
2. Total adjusted base expenditure amounts (Line A plus Line A.1)

498,048,078.81

12,652.83
	
B. Required effort (Line A.2 times 90%)
C. Current year expenditures (Line I.E and Line II.B)
D. MOE deficiency amount, if any (Line B minus Line C) (If negative, then zero)

448,243,270.93

11,387.55

588,669,791.06

14,644.54

0.00

0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: ESMOE, Version 4	Page 3	Printed: 8/14/2023 2:32 PM

Clovis Unified

Fresno County

Budget, July 1

2022-23 Estimated Actuals

Every Student Succeeds Act Maintenance of Effort

Expenditures

10 62117 0000000 Form ESMOE
E8B5CCP78C(2023-24)

E. MOE determination (If one or both of the amounts in line D are zero, the MOE requirement is met; if both amounts are positive, the MOE requirement is not met. If either column in Line A.2 or Line C equals zero, the MOE calculation is incomplete.)
F. MOE deficiency percentage, if MOE not met; otherwise, zero (Line D divided by Line B) (Funding under ESSA covered programs in FY 2024-25 may be reduced by the lower of the two percentages)

MOE Met

0.00%

0.00%
	
SECTION IV -Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)
	
Description of Adjustments
	
Total Expenditures
	Expenditures Per ADA

			

			
Total adjustments to base expenditures

0.00

0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: ESMOE, Version 4	Page 4	Printed: 8/14/2023 2:32 PM

Clovis Unified

Fresno County

Budget, July 1

2022-23 Estimated Actuals

Indirect Cost Rate Worksheet

10 62117 0000000 Form ICR
E8B5CCP78C(2023-24)

Part I - General Administrative Share of Plant Services Costs
California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage occupied by general administration.
A. Salaries and Benefits - Other General Administration and Centralized Data Processing
1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 7200-7700, goals 0000 and 9000)	17,811,912.01

2. Contracted general administrative positions not paid through payroll

a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a

contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800.

b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general

administrative position paid through a contract. Retain supporting documentation in case of audit.

B. Salaries and Benefits - All Other Activities
1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000)	502,832,111.66

C. Percentage of Plant Services Costs Attributable to General Administration
(Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6)	3.54%
	
Part II - Adjustments for Employment Separation Costs
When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition

to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal

or mass" separation costs.

Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board

policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs

may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee's normal separation

costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter

these costs on Line A for inclusion in the indirect cost pool.

Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their

employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden

Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal

programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general

administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool.

A. Normal Separation Costs (optional)
Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that

were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400

rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool.

Retain supporting documentation.

B. Abnormal or Mass Separation Costs (required)
Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to

unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be

moved in Part III from the indirect cost pool to base costs. If none, enter zero.	0.00
	
Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise)
A. Indirect Costs
1. Other General Administration, less portion charged to restricted resources or specific goals

(Functions 7200-7600, objects 1000-5999, minus Line B9)

2. Centralized Data Processing, less portion charged to restricted resources or specific goals

(Function 7700, objects 1000-5999, minus Line B10)

21,648,473.85

5,931,424.19

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: ICR, Version 4	Page 1	Printed: 8/14/2023 2:33 PM

Clovis Unified

Fresno County

Budget, July 1

2022-23 Estimated Actuals

Indirect Cost Rate Worksheet

10 62117 0000000 Form ICR
E8B5CCP78C(2023-24)

3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000 - 5999)	60,000.00

4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000 - 5999)	247,857.62

5. Plant Maintenance and Operations (portion relating to general administrative offices only)

(Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C)	2,202,219.46

6. Facilities Rents and Leases (portion relating to general administrative offices only)

(Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C)	626.51

7. Adjustment for Employment Separation Costs

a. Plus: Normal Separation Costs (Part II, Line A)	0.00

b. Less: Abnormal or Mass Separation Costs (Part II, Line B)	0.00

8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b)	30,090,601.63

9. Carry-Forward Adjustment (Part IV, Line F)	(468,513.30)

10. Total Adjusted Indirect Costs (Line A8 plus Line A9)	29,622,088.34

B. Base Costs
1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100)	368,964,625.24

2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100)	84,153,074.51

3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 4700 and 5100)	68,542,312.54

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100)	10,388,165.47

5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100)	177,710.84

6. Enterprise (Function 6000, objects 1000-5999 except 4700 and 5100)	0.00

7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4)	2,647,852.66

8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000 - 5999, minus Part III, Line A3)	0.00

9. Other General Administration (portion charged to restricted resources or specific goals only)

(Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600,

resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999)	615,727.18

10. Centralized Data Processing (portion charged to restricted resources or specific goals only)

(Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals

except 0000 and 9000, objects 1000-5999)	3,608,374.40

11. Plant Maintenance and Operations (all except portion relating to general administrative offices)

(Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5)	60,007,369.88

12. Facilities Rents and Leases (all except portion relating to general administrative offices)

(Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6)	17,071.49

13. Adjustment for Employment Separation Costs

a. Less: Normal Separation Costs (Part II, Line A)	0.00

b. Plus: Abnormal or Mass Separation Costs (Part II, Line B)	0.00

14. Student Activity (Fund 08, functions 4000-5999, objects 1000-5999 except 5100)	0.00

15. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100)	6,713,897.58

16. Child Development (Fund 12, functions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100)	17,419,543.50

17. Cafeteria (Funds 13 & 61, functions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100)	12,165,327.37

18. Foundation (Funds 19 & 57, functions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100)	0.00

19. Total Base Costs (Lines B1 through B12 and Lines B13b through B18, minus Line B13a)	635,421,052.66

C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment
(For information only - not for use when claiming/recovering indirect costs)
(Line A8 divided by Line B19)	4.74%

D. Preliminary Proposed Indirect Cost Rate
(For final approved fixed-with-carry-forward rate for use in 2024-25 see www.cde.ca.gov/fg/ac/ic)
(Line A10 divided by Line B19)	4.66%
	
Part IV - Carry-forward Adjustment
The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect

cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: ICR, Version 4	Page 2	Printed: 8/14/2023 2:33 PM

Clovis Unified

Fresno County

Budget, July 1

2022-23 Estimated Actuals

Indirect Cost Rate Worksheet

10 62117 0000000 Form ICR
E8B5CCP78C(2023-24)

the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the

approved rate was based.

Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for

use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs,

or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than

the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.

A. Indirect costs incurred in the current year (Part III, Line A8)

B. Carry-forward adjustment from prior year(s)

1. Carry-forward adjustment from the second prior year

2. Carry-forward adjustment amount deferred from prior year(s), if any

C. Carry-forward adjustment for under- or over-recovery in the current year

1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect

cost rate (4.82%) times Part III, Line B19); zero if negative

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of

(approved indirect cost rate (4.82%) times Part III, Line B19) or (the highest rate used to

recover costs from any program (30.71%) times Part III, Line B19); zero if positive

D. Preliminary carry-forward adjustment (Line C1 or C2)

E. Optional allocation of negative carry-forward adjustment over more than one year

Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which

the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that

the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more

than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate.

Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward

adjustment is applied to the current year calculation:

Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward

adjustment ($-234256.65) is applied to the current year calculation and the remainder

($-234256.65) is deferred to one or more future years:

Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward

adjustment ($-156171.10) is applied to the current year calculation and the remainder

($-312342.20) is deferred to one or more future years:

LEA request for Option 1, Option 2, or Option 3

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if

Option 2 or Option 3 is selected)

30,090,601.63

68,179.81

0.00

0.00

(468,513.30)

(468,513.30)

4.66%

4.70%

4.71%

1

(468,513.30)

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: ICR, Version 4	Page 3	Printed: 8/14/2023 2:33 PM

Clovis Unified

Fresno County

Budget, July 1

2022-23 Estimated Actuals

Exhibit A: Indirect Cost Rates Charged to Programs

10 62117 0000000 Form ICR
E8B5CCP78C(2023-24)

Approved indirect cost
rate:	4.82%

Highest rate used in any
program:     30.71%

Note: In one or more resources, the rate used is greater than the approved rate.

Fund	Resource

01	3010

01	3182

01	3212

01	3213

01	3345

01	3385

01	3410

01	3550

01	4035

01	4201

01	4203

01	4510

01	5810

01	6010

01	6053

01	6266

01	6387

01	6520

01	7412

01	7422

11	6391

12	2600

12	5059

12	6105

13	5310

Eligible Expenditures (Objects 1000-5999 except 4700 & 5100)

8,988,783.63

447,849.93

9,591,667.28

4,468,289.57

1,847.93

96,747.76

149,406.60

258,963.94

2,557,245.98

4,594.07

397,005.07

154,711.53

1,141,411.67

600,646.16

1,500.00

2,812,932.16

5,480,163.57

98,068.12

98,047.58

235,845.14

2,647,642.00

7,572,282.88

340,583.86

5,546,792.60

12,120,327.37

Indirect Costs
Charged	Rate (Objects          Used 7310 and
7350)

433,112.51	4.82%

16,576.14	3.70%

456,014.25	4.75%

1,372,104.28     30.71%

89.07	4.82%

4,663.24	4.82%

7,201.40	4.82%

12,482.06	4.82%

123,259.26	4.82%

221.44	4.82%

7,973.30	2.01%

7,485.47	4.84%

29,748.95	2.61%

28,951.15	4.82%

72.30	4.82%

145,777.00	5.18%

137,950.77	2.52%

4,726.88	4.82%

4,226.59	4.31%

4,131.78	1.75%

127,616.00	4.82%

311,194.30	4.11%

16,416.14	4.82%

267,355.40	4.82%

584,199.00	4.82%

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: ICR, Version 4	Page 4	Printed: 8/14/2023 2:33 PM

Clovis Unified

Fresno County

Budget, July 1

2022-23 Unaudited Actuals LOTTERY REPORT Revenues, Expenditures and
Ending Balances - All Funds

10 62117 0000000 Form L
E8B5CCP78C(2023-24)

Description

Object Codes
	
Lottery: Unrestricted (Resource 1100)
	
Transferred to Other Resources for Expenditure
	
Lottery: Instructional Materials (Resource 6300)*

Totals
	
A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR
1. Adjusted Beginning Fund Balance

2. State Lottery Revenue

3. Other Local Revenue

4. Transfers from Funds of Lapsed/Reorganized Districts

9791-9795

8560

8600-8799
					
		0.00
		5,884,757.16
	5,884,757.16
	
		7,160,369.73
		2,932,251.08
	10,092,620.81
	
		0.00
		0.00
	0.00
	
	8965

8980
	0.00
		0.00
	0.00
	
5. Contributions from Unrestricted Resources (Total must be zero)
6. Total Available (Sum Lines A1 through A5)
		
0.00
			
0.00
	
		7,160,369.73
	0.00
	8,817,008.24
	15,977,377.97
	
B. EXPENDITURES AND OTHER FINANCING USES
1. Certificated Salaries

2. Classified Salaries

3. Employee Benefits

4. Books and Supplies
5. a. Services and Other Operating Expenditures (Resource 1100)
b. Services and Other Operating Expenditures (Resource 6300)
c. Duplicating Costs for Instructional Materials (Resource 6300)
6. Capital Outlay

7. Tuition
8. Interagency Transfers Out

a. To Other Districts, County Offices, and Charter Schools

b. To JPAs and All Others

9. Transfers of Indirect Costs

10. Debt Service

11. All Other Financing Uses
12. Total Expenditures and Other Financing Uses (Sum Lines B1 through B11 )

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999
5000-5999, except 5100, 5710, 5800

5100, 5710, 5800

6000-6999

7100-7199

7211, 7212, 7221, 7222, 7281, 7282
7213, 7223, 7283, 7299
7300-7399

7400-7499

7630-7699
					
		5,091,593.18
		0.00
	5,091,593.18
	
		313,960.71
		0.00
	313,960.71
	
		1,704,760.13
		0.00
	1,704,760.13
	
		58,266.97
		5,678,879.53
	5,737,146.50

(8,211.26)
			
(8,211.26)

0.00
	
0.00

202,419.09
	
202,419.09
	
		0.00
		0.00
	0.00
	
		0.00
			0.00

		
0.00
			
0.00

0.00
			
0.00
	
		0.00
			0.00
	
		0.00
			0.00
	
		0.00
			0.00

7,160,369.73
	
0.00
	
5,881,298.62
	
13,041,668.35
	
C. ENDING BALANCE (Must equal Line A6 minus Line B12)
	
979Z
	
0.00
	
0.00
	
2,935,709.62
	
2,935,709.62
	
D. COMMENTS:

Expenditures in grey are for instructional use only.

Data from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget Act.

*Pursuant to Government Code Section 8880.4(a)(2)(B) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for the purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriateness.

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: LOTTERY, Version 3	Page 1	Printed: 8/14/2023 2:33 PM

Codes
1000-1999
2000-2999
5000-5999
of Indirect Cos s)
7300-7399

Clovis Unified

Fresno County

Budget, July 1 General Fund Multiyear Projections
Unrestricted

10 62117 0000000 Form MYP
E8B5CCP78C(2023-24)

Description	Object
	
2023-24 Budget (Form 01) (A)
	
% Change
(Cols. C-A/A) (B)
	
2024-25 Projection (C)
	
% Change
(Cols. E-C/C) (D)
	
2025-26 Projection (E)
	
(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES
1. LCFF/Revenue Limit Sources	8010-8099

2. Federal Revenues	8100-8299

3. Other State Revenues	8300-8599

4. Other Local Revenues	8600-8799

5. Other Financing Sources

a. Transfers In	8900-8929

b. Other Sources	8930-8979

c. Contributions	8980-8999

6. Total (Sum lines A1 thru A5c)

498,454,573.00

2.39%

3.26%

510,342,923.00

526,970,846.00
	
	0.00
	0.00%
	0.00
	0.00%
	0.00
	
	22,079,479.53
	0.00%
	22,079,480.00
	0.00%
	22,079,480.00
	
	15,386,279.54
	0.00%
	15,386,280.00
	0.00%
	15,386,280.00

330,000.00
	
0.00%
	
330,000.00
	
0.00%
	
330,000.00
	
	0.00
	0.00%
	1,700,000.00
	0.00%
	1,700,000.00
	
	(60,926,322.51)
	5.74%
	(64,426,323.00)
	5.61%
	(68,041,473.00)
	
	475,324,009.56
	2.12%
	485,412,360.00
	2.68%
	498,425,133.00
	
B. EXPENDITURES AND OTHER FINANCING USES
						
1. Certificated Salaries
				
194,794,864.29
		
198,731,247.29
	
a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Certificated Salaries (Sum lines B1a thru B1d)
2. Classified Salaries

a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Classified Salaries (Sum lines B2a thru B2d)
3. Employee Benefits	3000-3999

4. Books and Supplies	4000-4999

5. Services and Other Operating Expenditures
6. Capital Outlay	6000-6999

7. Other Outgot(excluding Transfers	7100-7299, 7400-7499

8. Other Outgo - Transfers of Indirect Costs
9. Other Financing Uses

a. Transfers Out	7600-7629

b. Other Uses	7630-7699

10. Other Adjustments (Explain in Section F below)
11. Total (Sum lines B1 thru B10)
						
			1,200,000.00
		1,200,000.00

			2,736,383.00
		4,142,955.00

194,794,864.29
	
2.02%
	
198,731,247.29
	
2.69%
	
204,074,202.29

69,771,389.17
		
72,969,879.17
	
			500,000.00
		500,000.00

			2,698,490.00
		648,788.00

69,771,389.17
	
4.58%
	
72,969,879.17
	
1.57%
	
74,118,667.17
	
	118,586,901.82
	4.32%
	123,713,231.00
	2.97%
	127,383,550.00
	
	35,932,249.48
	6.09%
	38,119,998.00
	1.09%
	38,536,412.00

30,652,704.20
	
7.49%
	
32,948,802.00
	
5.47%
	
34,751,562.00
	
	2,938,339.00
	-87.94%
	354,339.00
	0.00%
	354,339.00

2,003,401.00
	
31.81%
	
2,640,745.00
	
-1.21%
	
2,608,745.00

(2,692,890.47)
	
0.00%
	
(2,692,890.47)
	
0.00%
	
(2,692,890.47)

4,171,136.00
	
0.93%
	
4,209,838.00
	
0.00%
	
4,209,838.00
	
	0.00
	0.00%
		0.00%

	456,158,094.49
	3.25%
	470,995,188.99
	2.62%
	483,344,424.99

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: MYP, Version 6	Page 1	Printed: 8/14/2023 2:33 PM

Codes
9789
9789
9789

Clovis Unified

Fresno County

Budget, July 1 General Fund Multiyear Projections
Unrestricted

10 62117 0000000 Form MYP
E8B5CCP78C(2023-24)

Description	Object
	
2023-24 Budget (Form 01) (A)
	
% Change
(Cols. C-A/A) (B)
	
2024-25 Projection (C)
	
% Change
(Cols. E-C/C) (D)
	
2025-26 Projection (E)
	
C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11)

19,165,915.07

14,417,171.01

15,080,708.01
	
D. FUND BALANCE

141,355,006.18

160,520,921.25

174,938,092.26
	
1. Net Beginning Fund Balance (Form 01, line F1e)
							
2. Ending Fund Balance (Sum lines C and D1)
3. Components of Ending Fund Balance
a. Nonspendable	9710-9719

b. Restricted	9740

c. Committed

1. Stabilization Arrangements	9750

2. Other Commitments	9760

d. Assigned	9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties
2. Unassigned/Unappropriated	9790

f. Total Components of Ending Fund Balance (Line D3f must agree with line D2)
	
160,520,921.25
		
174,938,092.26
		
190,018,800.27

2,658,421.00

	
64,350,920.00
					
	29,383,314.00
					
	0.00

0.00
					
	64,128,266.25
		174,938,092.26
		190,018,800.27

160,520,921.25

174,938,092.26

190,018,800.27
	
E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

(Enter reserve projections for subsequent years 1 and 2 in Columns C and E; current year -Column A - is extracted.)
2. Special Reserve Fund -Noncapital Outlay (Fund 17)
a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

3. Total Available Reserves (Sum lines E1a thru E2c)

64,350,920.00

0.00

0.00

0.00
		
0.00
		
0.00
	
	64,128,266.25
		174,938,092.26
		190,018,800.27

						

128,479,186.25
		
174,938,092.26
		
190,018,800.27
	
F. ASSUMPTIONS
				
Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

The other adjustments in certificated and classified salaries represent the addition of staff that were funded using temporary restricted funding sources, most notably due to the COVID pandemic response.

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: MYP, Version 6	Page 2	Printed: 8/14/2023 2:33 PM

Codes
1000-1999
2000-2999
5000-5999
of Indirect Cos s)
7300-7399

Clovis Unified

Fresno County

Budget, July 1 General Fund Multiyear Projections
Restricted

10 62117 0000000 Form MYP
E8B5CCP78C(2023-24)

Description	Object
	
2023-24 Budget (Form 01) (A)
	
% Change
(Cols. C-A/A) (B)
	
2024-25 Projection (C)
	
% Change
(Cols. E-C/C) (D)
	
2025-26 Projection (E)
	
(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES
1. LCFF/Revenue Limit Sources	8010-8099

2. Federal Revenues	8100-8299

3. Other State Revenues	8300-8599

4. Other Local Revenues	8600-8799

5. Other Financing Sources

a. Transfers In	8900-8929

b. Other Sources	8930-8979

c. Contributions	8980-8999

6. Total (Sum lines A1 thru A5c)

0.00

0.00%

0.00%

0.00

0.00
	
	46,368,724.22
	-56.84%
	20,011,772.00
	0.00%
	20,011,772.00
	
	77,775,402.33
	-1.17%
	76,864,049.00
	0.05%
	76,902,382.00
	
	29,788.00
	0.00%
	29,788.00
	0.00%
	29,788.00

0.00
	
0.00%
		
0.00%
		
	0.00
	0.00%
		0.00%
		
	60,926,322.51
	5.74%
	64,426,323.00
	5.61%
	68,041,473.00
	
	185,100,237.06
	-12.84%
	161,331,932.00
	2.26%
	164,985,415.00
	
B. EXPENDITURES AND OTHER FINANCING USES
						
1. Certificated Salaries
				
52,800,491.72
		
51,333,764.72
	
a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Certificated Salaries (Sum lines B1a thru B1d)
2. Classified Salaries

a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Classified Salaries (Sum lines B2a thru B2d)
3. Employee Benefits	3000-3999

4. Books and Supplies	4000-4999

5. Services and Other Operating Expenditures
6. Capital Outlay	6000-6999

7. Other Outgot(excluding Transfers	7100-7299, 7400-7499

8. Other Outgo - Transfers of Indirect Costs
9. Other Financing Uses

a. Transfers Out	7600-7629

b. Other Uses	7630-7699

10. Other Adjustments (Explain in Section F below)
11. Total (Sum lines B1 thru B10)
						
			490,000.00
		490,000.00

			(1,956,727.00)
		1,669,896.00

52,800,491.72
	
-2.78%
	
51,333,764.72
	
4.21%
	
53,493,660.72

31,346,089.02
		
28,577,708.02
	
			330,000.00
		330,000.00

			(3,098,381.00)
		(47,897.00)

31,346,089.02
	
-8.83%
	
28,577,708.02
	
0.99%
	
28,859,811.02
	
	66,004,622.06
	-3.31%
	63,821,332.00
	1.84%
	64,994,483.00
	
	16,383,660.52
	-35.46%
	10,574,181.00
	0.00%
	10,574,181.00

12,779,383.98
	
-16.45%
	
10,676,838.00
	
4.32%
	
11,138,490.00
	
	4,080,828.00
	-98.04%
	80,000.00
	0.00%
	80,000.00

20,000.00
	
0.00%
	
20,000.00
	
0.00%
	
20,000.00

1,136,031.19
	
-52.38%
	
541,031.00
	
0.00%
	
541,031.00

2,800,000.00
	
0.00%
	
2,800,000.00
	
1.34%
	
2,837,597.00
	
	0.00
	0.00%
		0.00%

	187,351,106.49
	-10.10%
	168,424,854.74
	2.44%
	172,539,253.74
	
C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11)

(2,250,869.43)

(7,092,922.74)

(7,553,838.74)

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: MYP, Version 6	Page 3	Printed: 8/14/2023 2:33 PM

Codes
9789
9789
9789

Clovis Unified

Fresno County

Budget, July 1 General Fund Multiyear Projections
Restricted

10 62117 0000000 Form MYP
E8B5CCP78C(2023-24)

Description	Object
	
2023-24 Budget (Form 01) (A)
	
% Change
(Cols. C-A/A) (B)
	
2024-25 Projection (C)
	
% Change
(Cols. E-C/C) (D)
	
2025-26 Projection (E)
	
D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e)

76,171,690.04
		
73,920,820.61
		
66,827,897.87
	
2. Ending Fund Balance (Sum lines C and D1)
		
73,920,820.61
		
66,827,897.87
		
59,274,059.13
	
3. Components of Ending Fund Balance
a. Nonspendable	9710-9719

b. Restricted	9740

c. Committed

1. Stabilization Arrangements	9750

2. Other Commitments	9760

d. Assigned	9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties
2. Unassigned/Unappropriated	9790

f. Total Components of Ending Fund Balance (Line D3f must agree with line D2)

0.00
					
	73,920,820.79
		66,827,897.87
		59,274,059.13

	(.18)
		0.00
		0.00

73,920,820.61

66,827,897.87

59,274,059.13
	
E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

(Enter reserve projections for subsequent years 1 and 2 in Columns C and E; current year -Column A - is extracted.)
2. Special Reserve Fund -Noncapital Outlay (Fund 17)
a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

3. Total Available Reserves (Sum lines E1a thru E2c)
						
F. ASSUMPTIONS
				
Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

The other adjustments in certificated and classified salaries represent the reduction in staffing being funded out of temporary restricted funding sources, most notably due to the COVID pandemic response.

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: MYP, Version 6	Page 4	Printed: 8/14/2023 2:33 PM

Codes
1000-1999
2000-2999
5000-5999
of Indirect Cos s)
7300-7399

Clovis Unified

Fresno County

Budget, July 1 General Fund Multiyear Projections
Unrestricted/Restricted

10 62117 0000000 Form MYP
E8B5CCP78C(2023-24)

Description	Object
	
2023-24 Budget (Form 01) (A)
	
% Change
(Cols. C-A/A) (B)
	
2024-25 Projection (C)
	
% Change
(Cols. E-C/C) (D)
	
2025-26 Projection (E)
	
(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES
1. LCFF/Revenue Limit Sources	8010-8099

2. Federal Revenues	8100-8299

3. Other State Revenues	8300-8599

4. Other Local Revenues	8600-8799

5. Other Financing Sources

a. Transfers In	8900-8929

b. Other Sources	8930-8979

c. Contributions	8980-8999

6. Total (Sum lines A1 thru A5c)

498,454,573.00

2.39%

3.26%

510,342,923.00

526,970,846.00
	
	46,368,724.22
	-56.84%
	20,011,772.00
	0.00%
	20,011,772.00
	
	99,854,881.86
	-0.91%
	98,943,529.00
	0.04%
	98,981,862.00
	
	15,416,067.54
	0.00%
	15,416,068.00
	0.00%
	15,416,068.00

330,000.00
	
0.00%
	
330,000.00
	
0.00%
	
330,000.00
	
	0.00
	0.00%
	1,700,000.00
	0.00%
	1,700,000.00
	
	0.00
	0.00%
	0.00
	0.00%
	0.00
	
	660,424,246.62
	-2.07%
	646,744,292.00
	2.58%
	663,410,548.00
	
B. EXPENDITURES AND OTHER FINANCING USES
						
1. Certificated Salaries
				
247,595,356.01
		
250,065,012.01
	
a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Certificated Salaries (Sum lines B1a thru B1d)
2. Classified Salaries

a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Classified Salaries (Sum lines B2a thru B2d)
3. Employee Benefits	3000-3999

4. Books and Supplies	4000-4999

5. Services and Other Operating Expenditures
6. Capital Outlay	6000-6999

7. Other Outgot(excluding Transfers	7100-7299, 7400-7499

8. Other Outgo - Transfers of Indirect Costs
9. Other Financing Uses

a. Transfers Out	7600-7629

b. Other Uses	7630-7699

10. Other Adjustments

11. Total (Sum lines B1 thru B10)
						
			1,690,000.00
		1,690,000.00
	
			0.00
		0.00
	
			779,656.00
		5,812,851.00

247,595,356.01
	
1.00%
	
250,065,012.01
	
3.00%
	
257,567,863.01

101,117,478.19
		
101,547,587.19
	
			830,000.00
		830,000.00
	
			0.00
		0.00
	
			(399,891.00)
		600,891.00

101,117,478.19
	
0.43%
	
101,547,587.19
	
1.41%
	
102,978,478.19
	
	184,591,523.88
	1.59%
	187,534,563.00
	2.58%
	192,378,033.00
	
	52,315,910.00
	-6.92%
	48,694,179.00
	0.86%
	49,110,593.00

43,432,088.18
	
0.45%
	
43,625,640.00
	
5.19%
	
45,890,052.00
	
	7,019,167.00
	-93.81%
	434,339.00
	0.00%
	434,339.00

2,023,401.00
	
31.50%
	
2,660,745.00
	
-1.20%
	
2,628,745.00

(1,556,859.28)
	
38.22%
	
(2,151,859.47)
	
0.00%
	
(2,151,859.47)

6,971,136.00
	
0.56%
	
7,009,838.00
	
0.54%
	
7,047,435.00
	
	0.00
	0.00%
	0.00
	0.00%
	0.00
	
			0.00
		0.00
	
	643,509,200.98
	-0.64%
	639,420,043.73
	2.57%
	655,883,678.73
	
C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11)

16,915,045.64

7,324,248.27

7,526,869.27

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: MYP, Version 6	Page 5	Printed: 8/14/2023 2:33 PM

Codes
9789
9789
9789

Clovis Unified

Fresno County

Budget, July 1 General Fund Multiyear Projections
Unrestricted/Restricted

10 62117 0000000 Form MYP
E8B5CCP78C(2023-24)

Description	Object
	
2023-24 Budget (Form 01) (A)
	
% Change
(Cols. C-A/A) (B)
	
2024-25 Projection (C)
	
% Change
(Cols. E-C/C) (D)
	
2025-26 Projection (E)
	
D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e)

217,526,696.22
		
234,441,741.86
		
241,765,990.13
	
2. Ending Fund Balance (Sum lines C and D1)
		
234,441,741.86
		
241,765,990.13
		
249,292,859.40
	
3. Components of Ending Fund Balance
a. Nonspendable	9710-9719

b. Restricted	9740

c. Committed

1. Stabilization Arrangements	9750

2. Other Commitments	9760

d. Assigned	9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties
2. Unassigned/Unappropriated	9790

f. Total Components of Ending Fund Balance (Line D3f must agree with line D2)

2,658,421.00

0.00

0.00
	
	73,920,820.79
		66,827,897.87
		59,274,059.13

64,350,920.00
		
0.00
		
0.00
	
	29,383,314.00
		0.00
		0.00
	
	0.00
		0.00
		0.00

0.00

0.00

0.00
	
	64,128,266.07

234,441,741.86
		174,938,092.26

241,765,990.13
		190,018,800.27

249,292,859.40
	
E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

d. Negative Restricted Ending
Balances (Negative resources	979Z 2000-9999)
2. Special Reserve Fund -Noncapital Outlay (Fund 17)
a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

3. Total Available Reserves - by Amount (Sum lines E1a thru E2c)
4. Total Available Reserves - by Percent (Line E3 divided by Line F3c)

64,350,920.00

0.00

0.00

0.00
		
0.00
		
0.00
	
	64,128,266.25
		174,938,092.26
		190,018,800.27

(.18)

0.00

0.00

0.00

0.00

0.00

0.00
		
0.00
		
0.00
	
	0.00
		0.00
		0.00

128,479,186.07
		
174,938,092.26
		
190,018,800.27

19.97%

27.36%

28.97%
	
F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions
For districts that serve as the administrative unit (AU) of a special education local plan area (SELPA):

a. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members?

Yes

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: MYP, Version 6	Page 6	Printed: 8/14/2023 2:33 PM

Codes

Clovis Unified

Fresno County

Budget, July 1 General Fund Multiyear Projections
Unrestricted/Restricted

10 62117 0000000 Form MYP
E8B5CCP78C(2023-24)

Description	Object
	
2023-24 Budget (Form 01) (A)
	
% Change
(Cols. C-A/A) (B)
	
2024-25 Projection (C)
	
% Change
(Cols. E-C/C) (D)
	
2025-26 Projection (E)
	
b. If you are the SELPA AU and are excluding special education pass-through funds:
						
1. Enter the name(s) of the SELPA(s):

			
2. Special education pass-through funds
(Column A: Fund 10, resources 3300-3499, 6500-6540 and 6546, objects 7211-7213 and 7221-7223; enter projections for subsequent years 1 and 2 in Columns C and E)
2. District ADA

Used to determine the reserve standard percentage level on line F3d (Col. A: Form A, Estimated P-2 ADA column, Lines A4 and C4; enter projections)
3. Calculating the Reserves

a. Expenditures and Other Financing Uses (Line B11)
b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No)
c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b)
d. Reserve Standard Percentage Level (Refer to Form 01CS, Criterion 10 for calculation details)
e. Reserve Standard - By Percent (Line F3c times F3d)
f. Reserve Standard - By Amount (Refer to Form 01CS, Criterion 10 for calculation details)
g. Reserve Standard (Greater of Line F3e or F3f)
h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g)

0.00

		

40,387.87

39,743.87

39,730.40

643,509,200.98

639,420,043.73

655,883,678.73

0.00

0.00

0.00

643,509,200.98

639,420,043.73

655,883,678.73

2.00%

2.00%

2.00%

12,870,184.02
		
12,788,400.87
		
13,117,673.57

0.00

0.00

0.00

12,870,184.02
		
12,788,400.87
		
13,117,673.57

YES

YES

YES

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: MYP, Version 6	Page 7	Printed: 8/14/2023 2:33 PM

Clovis Unified

Fresno County

Budget, July 1 General Fund
Special Education Revenue Allocations

(Optional)

10 62117 0000000 Form SEA
E8B5CCP78C(2023-24)

Description
	
2022-23 Actual
	
2023-24 Budget
	
% Diff.
	
SELPA Name: (FB)

0.00%
	
Date allocation plan approved by SELPA governance:
					
I. TOTAL SELPA REVENUES
A.     Base Plus Taxes and Excess ERAF
1. Base Apportionment
2. Local Special Education Property Taxes

3. Applicable Excess ERAF

4. Total Base Apportionment, Taxes, and Excess ERAF

B.     Program Specialist/Regionalized Services Apportionment

C.     Program Specialist/Regionalized Services for NSS Apportionment

D.     Low Incidence Apportionment

E.     Out of Home Care Apportionment

F.     Extraordinary Cost Pool for NPS/LCI and NSS Mental Health Services Apportionment

G.     Adjustment for NSS with Declining Enrollment

H.     Grand Total Apportionment, Taxes and Excess ERAF (Sum lines A4 through G)

I.     Mental Health Apportionment

J.     Federal IDEA Local Assistance Grants - Preschool
				
			0.00%
	
			0.00%
	
	0.00
	0.00
	0.00%
	
			0.00%
	
			0.00%
	
			0.00%
	
			0.00%
	
			0.00%
	
			0.00%
	
	0.00
	0.00
	0.00%
	
			0.00%
	
			0.00%
	
K.     Federal IDEA - Section 619 Preschool
				0.00%
	
L.     Other Federal Discretionary Grants
			0.00%
	
M.     Other Adjustments
				0.00%
	
N.     Total SELPA Revenues (Sum lines H through M)
	0.00
	0.00
	0.00%
	
II. ALLOCATION TO SELPA MEMBERS
					
Clovis Unified (FB00)
			0.0%
	
Total Allocations (Sum all lines in Section II) (Amount must equal Line I.N )
		0.00
	0.00
	0.00%
	
Preparer Name:
Title:
Phone:

					

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: SEA, Version 3	Page 1	Printed: 8/14/2023 2:34 PM

Clovis Unified

Fresno County

Budget, July 1 2023-24 General Fund
Special Education Revenue Allocations
Setup

10 62117 0000000 Form SEAS
E8B5CCP78C(2023-24)

Current LEA:	10-62117-0000000 Clovis Unified
	
Selected SELPA:	FB	(Enter a SELPA ID from the list below then save and close)
	
POTENTIAL SELPAS FOR THIS LEA	DATE APPROVED

ID	SELPA-TITLE	(from Form SEA)

FB	Clovis Unified

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: SEAS, Version 3	Page 1	Printed: 8/14/2023 2:34 PM

Clovis Unified

Fresno County

Budget, July 1

2022-23 Estimated Actuals Unaudited Actuals SUMMARY OF INTERFUND ACTIVITIES
FOR ALL FUNDS

10 62117 0000000 Form SIAA
E8B5CCP78C(2023-24)

Description
	
Direct Costs - Interfund
	
Indirect Costs - Interfund

Interfund Transfers In 8900-8929
	
Interfund Transfers Out
7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610
	
	Transfers In 5750
	Transfers Out 5750
	Transfers In 7350
	Transfers Out 7350
					
01 GENERAL FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

08 STUDENT ACTIVITY SPECIAL REVENUE FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

09 CHARTER SCHOOLS SPECIAL REVENUE FUND
Expenditure Detail

Other Sources/Uses Detail

0.00

(426,266.66)

0.00

(1,692,302.60)

1,024,516.40

9,371,066.06

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

4,885.00

0.00

198,909.00

0.00

0.00

0.00

0.00

0.00

Fund Reconciliation

10 SPECIAL EDUCATION PASS-THROUGH FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

11 ADULT EDUCATION FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

12 CHILD DEVELOPMENT FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

13 CAFETERIA SPECIAL REVENUE FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

14 DEFERRED MAINTENANCE FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

15 PUPIL TRANSPORTATION EQUIPMENT FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY
Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

18 SCHOOL BUS EMISSIONS REDUCTION FUND

Expenditure Detail

Other Sources/Uses Detail

0.00

0.00

5,314.93

0.00

127,616.00

0.00

846,880.00

0.00

0.00

0.00

396,527.18

0.00

781,578.60

0.00

0.00

0.00

0.00

0.00

15,839.55

0.00

584,199.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

3,800,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

					

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

									

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: SIAA, Version 2	Page 1	Printed: 8/14/2023 2:34 PM

Clovis Unified

Fresno County

Budget, July 1

2022-23 Estimated Actuals Unaudited Actuals SUMMARY OF INTERFUND ACTIVITIES
FOR ALL FUNDS

10 62117 0000000 Form SIAA
E8B5CCP78C(2023-24)

Description
	
Direct Costs - Interfund
	
Indirect Costs - Interfund

Interfund Transfers In 8900-8929
	
Interfund Transfers Out
7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610
	
	Transfers In 5750
	Transfers Out 5750
	Transfers In 7350
	Transfers Out 7350
					
Fund Reconciliation

19 FOUNDATION SPECIAL REVENUE FUND

Expenditure Detail

Other Sources/Uses Detail

0.00

0.00
					0.00
	0.00

0.00

0.00
			
			0.00

0.00

0.00
	
Fund Reconciliation

20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS
Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

21 BUILDING FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

25 CAPITAL FACILITIES FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND
Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

35 COUNTY SCHOOL FACILITIES FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS
Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS
Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

51 BOND INTEREST AND REDEMPTION FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS
Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

53 TAX OVERRIDE FUND

0.00

0.00

0.00

0.00

0.00

0.00

416,775.00

688,516.40

0.00

0.00

1,200.00

0.00

0.00

336,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

8,500,000.00

0.00

0.00

0.00

0.00

12,807,411.06

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

					

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

									

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: SIAA, Version 2	Page 2	Printed: 8/14/2023 2:34 PM

Clovis Unified

Fresno County

Budget, July 1

2022-23 Estimated Actuals Unaudited Actuals SUMMARY OF INTERFUND ACTIVITIES
FOR ALL FUNDS

10 62117 0000000 Form SIAA
E8B5CCP78C(2023-24)

Description
	
Direct Costs - Interfund
	
Indirect Costs - Interfund

Interfund Transfers In 8900-8929
	
Interfund Transfers Out
7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610
	
	Transfers In 5750
	Transfers Out 5750
	Transfers In 7350
	Transfers Out 7350
					
Expenditure Detail
						
0.00

0.00

0.00
	
Other Sources/Uses Detail

Fund Reconciliation

56 DEBT SERVICE FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

57 FOUNDATION PERMANENT FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

61 CAFETERIA ENTERPRISE FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation
					0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

									
62 CHARTER SCHOOLS ENTERPRISE FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

63 OTHER ENTERPRISE FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

66 WAREHOUSE REVOLVING FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

67 SELF-INSURANCE FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

71 RETIREE BENEFIT FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

73 FOUNDATION PRIVATE-PURPOSE TRUST FUND
Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

76 WARRANT/PASS-THROUGH FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

95 STUDENT BODY FUND

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

2,500.00

0.00

0.00

0.00

0.00

0.00

					

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

									

0.00

0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: SIAA, Version 2	Page 3	Printed: 8/14/2023 2:34 PM

Clovis Unified

Fresno County

Budget, July 1

2022-23 Estimated Actuals Unaudited Actuals SUMMARY OF INTERFUND ACTIVITIES
FOR ALL FUNDS

10 62117 0000000 Form SIAA
E8B5CCP78C(2023-24)

Description
	
Direct Costs - Interfund
	
Indirect Costs - Interfund

Interfund Transfers In 8900-8929
	
Interfund Transfers Out
7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610
	
	Transfers In 5750
	Transfers Out 5750
	Transfers In 7350
	Transfers Out 7350
					
Expenditure Detail
									
Other Sources/Uses Detail

Fund Reconciliation
							
0.00
		
								0.00
	
TOTALS
	426,266.66
	(426,266.66)
	1,692,302.60
	(1,692,302.60)
	18,895,582.46
	18,895,582.46
	0.00
	0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: SIAA, Version 2	Page 4	Printed: 8/14/2023 2:34 PM

Clovis Unified

Fresno County

Budget, July 1

2023-24 Budget Budget, July 1 SUMMARY OF INTERFUND ACTIVITIES
FOR ALL FUNDS

10 62117 0000000 Form SIAB
E8B5CCP78C(2023-24)

Description
	
Direct Costs -Interfund Transfers In 5750

Transfers Out 5750
	
Indirect Costs -Interfund Transfers In 7350

Transfers Out 7350
	
Interfund Transfers In 8900-8929
	
Interfund Transfers Out 7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610
	
01 GENERAL FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

08 STUDENT ACTIVITY SPECIAL REVENUE FUND

Expenditure Detail

Other Sources/Uses Detail

0.00

(391,272.00)

0.00

(1,556,859.28)

6,971,136.00

0.00
				330,000.00

0.00

0.00

0.00

0.00
						
		0.00

6,243.00

0.00

167,504.00

0.00
					
Fund Reconciliation

09 CHARTER SCHOOLS SPECIAL REVENUE FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

10 SPECIAL EDUCATION PASS-THROUGH FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

11 ADULT EDUCATION FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

12 CHILD DEVELOPMENT FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

13 CAFETERIA SPECIAL REVENUE FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

14 DEFERRED MAINTENANCE FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

15 PUPIL TRANSPORTATION EQUIPMENT FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY
Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

18 SCHOOL BUS EMISSIONS REDUCTION FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

0.00

0.00

									

9,900.00

0.00

119,574.00

0.00

846,880.00

0.00

358,200.00

0.00

741,200.28

0.00

0.00

0.00

15,929.00

0.00

528,581.00

0.00

0.00

0.00

0.00

0.00

2,800,000.00

0.00

0.00

0.00

0.00

0.00

					

0.00

0.00

0.00

0.00

0.00

0.00

									

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: SIAB, Version 1	Page 1	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

Budget, July 1

2023-24 Budget Budget, July 1 SUMMARY OF INTERFUND ACTIVITIES
FOR ALL FUNDS

10 62117 0000000 Form SIAB
E8B5CCP78C(2023-24)

Description
	
Direct Costs -Interfund Transfers In 5750

Transfers Out 5750
	
Indirect Costs -Interfund Transfers In 7350

Transfers Out 7350
	
Interfund Transfers In 8900-8929
	
Interfund Transfers Out 7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610
	
19 FOUNDATION SPECIAL REVENUE FUND

Expenditure Detail

Other Sources/Uses Detail
	
0.00
	
0.00
	
0.00
						
				0.00
		
0.00

Fund Reconciliation

20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS
Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

21 BUILDING FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

25 CAPITAL FACILITIES FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND
Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

35 COUNTY SCHOOL FACILITIES FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS
Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS
Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

51 BOND INTEREST AND REDEMPTION FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS
Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

53 TAX OVERRIDE FUND

Expenditure Detail

0.00

0.00

0.00

0.00

414,056.00

0.00

0.00

0.00

0.00

330,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

2,910,200.00

0.00

0.00

0.00

0.00

0.00

					

0.00

0.00

0.00

0.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: SIAB, Version 1	Page 2	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

Budget, July 1

2023-24 Budget Budget, July 1 SUMMARY OF INTERFUND ACTIVITIES
FOR ALL FUNDS

10 62117 0000000 Form SIAB
E8B5CCP78C(2023-24)

Description
	
Direct Costs -Interfund Transfers In 5750

Transfers Out 5750
	
Indirect Costs -Interfund Transfers In 7350

Transfers Out 7350
	
Interfund Transfers In 8900-8929
	
Interfund Transfers Out 7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610
	
Other Sources/Uses Detail
					0.00
	0.00
			
Fund Reconciliation

56 DEBT SERVICE FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

57 FOUNDATION PERMANENT FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

61 CAFETERIA ENTERPRISE FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

									
62 CHARTER SCHOOLS ENTERPRISE FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

63 OTHER ENTERPRISE FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

66 WAREHOUSE REVOLVING FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

67 SELF-INSURANCE FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

71 RETIREE BENEFIT FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

73 FOUNDATION PRIVATE-PURPOSE TRUST FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

76 WARRANT/PASS-THROUGH FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

95 STUDENT BODY FUND

Expenditure Detail

Other Sources/Uses Detail

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1,000.00

0.00

0.00

0.00

					

0.00

0.00

0.00

0.00

									

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: SIAB, Version 1	Page 3	Printed: 8/14/2023 2:35 PM

Clovis Unified

Fresno County

Budget, July 1

2023-24 Budget Budget, July 1 SUMMARY OF INTERFUND ACTIVITIES
FOR ALL FUNDS

10 62117 0000000 Form SIAB
E8B5CCP78C(2023-24)

Description
	
Direct Costs -Interfund Transfers In 5750

Transfers Out 5750
	
Indirect Costs -Interfund Transfers In 7350

Transfers Out 7350
	
Interfund Transfers In 8900-8929
	
Interfund Transfers Out 7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610
	
Fund Reconciliation
									
TOTALS
	391,272.00
	(391,272.00)
	1,556,859.28
	(1,556,859.28)
	7,301,136.00
	7,301,136.00

California Dept of Education

SACS Financial Reporting Software - SACS V6

File: SIAB, Version 1	Page 4	Printed: 8/14/2023 2:35 PM